Accrued Liabilities and Other Liabilities

The following table summarizes the components of Accrued liabilities and Other liabilities (dollars in millions):



	December 31, 2015		December 31, 2014
Current
Dealer and customer allowances, claims and discounts	$	8,076	$	8,035
Deposits primarily from rental car companies	5,051		6,089
Deferred revenue	2,227		1,622
Product warranty and related liabilities	3,487		3,582
Payrolls and employee benefits excluding postemployment benefits	2,378		2,144
Other	6,623		6,712
Total accrued liabilities	$	27,842	$	28,184
Non-current
Deferred revenue	$	2,007	$	1,556
Product warranty and related liabilities	5,792		6,064
Employee benefits excluding postemployment benefits	896		1,049
Postemployment benefits including facility idling reserves	833		1,259
Other	3,058		4,154
Total other liabilities	$	12,586	$	14,082

The following table summarizes activity for product warranty and related liabilities which include policy, product warranty, recall campaigns and courtesy transportation (dollars in millions):



	Years Ended December 31,
	2015			2014			2013
Balance at beginning of period	$	9,646		$	7,601		$	7,633
Warranties issued and assumed in period – recall campaigns and courtesy transportation	986			2,910			640
Warranties issued and assumed in period – policy and product warranty	2,325			2,540			2,757
Payments	(3,987		)	(4,326		)	(3,240		)
Adjustments to pre-existing warranties	588			1,187			49
Effect of foreign currency and other	(279		)	(266		)	(238		)
Balance at end of period	$	9,279		$	9,646		$	7,601

In connection with ongoing comprehensive safety reviews, engineering analysis and our overall commitment to customer satisfaction we have experienced an increase in costs associated with repairs and courtesy transportation for vehicles subject to recalls. During the three months ended September 30, 2014 we began accruing the costs for recall campaigns at the time of vehicle sale in GMNA, which resulted in a charge due to a change in estimate for previously sold vehicles of $0.9 billion recorded in the three months ended June 30, 2014. We had historically accrued estimated costs related to recall campaigns in GMNA when probable and reasonably estimable, which typically occurs once it is determined a specific recall campaign is needed and announced.