Accrued Expenses and Accrued Litigation

12 Months Ended

Dec. 31, 2013

Accrued expenses consisted of the following at December 31:



	2013		2012
	(in millions)
Customer and merchant incentives	$	1,286	$	1,058
Personnel costs	413		354
Advertising	149		122
Income and other taxes	95		94
Other	158		120
Total accrued expenses	$	2,101	$	1,748

As of December 31, 2013 and 2012, the Company's provision related to U.S. merchant litigations was $886 million and $726 million, respectively. These amounts are not included in the accrued expenses table above and are separately reported as accrued litigation on the consolidated balance sheet. In the fourth quarter of 2013, MasterCard recorded an incremental net pre-tax charge of $95 million related to the opt out merchants. The accrued litigation item also includes $68 million related to the timing of MasterCard's administration of the short-term reduction in default credit interchange from U.S. issuers. There is a corresponding equal amount presented in settlement due from customers. See Note 18 (Legal and Regulatory Proceedings) for further discussion of the U.S. merchant class litigation.