Accrued Expenses and Accrued Litigation

6 Months Ended

Jun. 30, 2021

Accrued Liabilities, Current [Abstract]

Accrued Expenses and Accrued Litigation

Accrued Expenses and Accrued Litigation

Accrued expenses consisted of the following:

	June 30, 2021		December 31, 2020
	(in millions)
Customer and merchant incentives	$	4,244	$	3,998
Personnel costs	614		727
Income and other taxes	208		208
Other	498		497
Total accrued expenses	$	5,564	$	5,430

Customer and merchant incentives represent amounts to be paid to customers under business agreements. As of June 30, 2021 and December 31, 2020, the Company’s provision for litigation was $906 million and $842 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. See Note 15 (Legal and Regulatory Proceedings) for additional information regarding the Company’s accrued litigation.