SUPPLEMENTARY INFORMATION | | | | | | | | | | | Sundry Income (Expense) - Net | | | | In millions | 2018 | 2017 | 2016 | Non-operating pension and other postretirement benefit plan net credits (costs) 1 | $ | 487 |
| $ | (549 | ) | $ | 34 |
| Gain on sales of other assets and investments 2 | 110 |
| 198 |
| 170 |
| Interest income | 210 |
| 147 |
| 107 |
| Foreign exchange losses, net 3 | (234 | ) | (63 | ) | (126 | ) | Loss on early extinguishment of debt 4 | (135 | ) | — |
| — |
| Gain and post-close adjustments on Historical Dow's ownership restructure of Dow Silicones 5 | (47 | ) | — |
| 2,445 |
| Loss on divestitures | (14 | ) | — |
| (26 | ) | Gain on DAS Divested Ag Business 6 | — |
| 635 |
| — |
| Gain on divestiture of Historical Dow's EAA Business 6 | — |
| 227 |
| — |
| Gain related to Historical Dow's Nova patent infringement award 7 | — |
| 137 |
| — |
| Loss related to Historical Dow's Bayer CropScience arbitration matter 7 | — |
| (469 | ) | — |
| Impact of split-off of Historical Dow's chlorine value chain | — |
| 7 |
| 6 |
| Settlement of Historical Dow's urethane matters class action lawsuit and opt-out cases 7 | — |
| — |
| (1,235 | ) | Costs associated with Historical Dow's portfolio and productivity actions | — |
| — |
| (41 | ) | Other - net | 215 |
| 147 |
| 152 |
| Total sundry income (expense) - net | $ | 592 |
| $ | 417 |
| $ | 1,486 |
|
| | 1. | Presented in accordance with ASU 2017-07. See Notes 1, 2 and 19 for additional information. |
| | 2. | The 2018 amount includes a $20 million gain related to Historical Dow's sale of its equity interest in MEGlobal and a $22 million gain related to Agriculture asset sales. |
| | 3. | The 2018 amount includes a $50 million foreign exchange loss related to adjustments to Historical DuPont's foreign currency exchange contracts as a result of U.S. tax reform. |
| | 4. | See Note 15 for additional information. |
| | 5. | See Note 3 for additional information. |
| | 6. | See Note 5 for additional information. |
| | 7. | See Note 16 for additional information. |
Accrued and Other Current Liabilities “Accrued and other current liabilities” were $7,943 million at December 31, 2018 and $8,409 million at December 31, 2017. Components of "Accrued and other current liabilities" that were more than 5 percent of total current liabilities were:
| | | | | | | | Accrued and Other Current Liabilities at Dec 31 | 2018 | 2017 | In millions | Accrued payroll | $ | 1,686 |
| $ | 1,931 |
| Deferred revenue | $ | 2,565 |
| $ | 2,606 |
|
Cash, Cash Equivalents and Restricted Cash The Company is required to set aside funds for various activities that arise in the normal course of business including, but not limited to, insurance contracts, legal matters and other agreements. These funds typically have legal restrictions associated with them and are deposited in an escrow account or held in a separately identifiable account by the Company. At December 31, 2018, the Company had restricted cash and cash equivalents of $540 million ($577 million at December 31, 2017), included in "Other current assets" in the consolidated balance sheets.
Historical DuPont entered into a trust agreement in 2013 (as amended and restated in 2017), establishing and requiring Historical DuPont to fund a trust (the "Trust") for cash obligations under certain non-qualified benefit and deferred compensation plans upon a change in control event as defined in the Trust agreement. Under the Trust agreement, the consummation of the Merger was a change in control event. At December 31, 2018, $500 million of the restricted cash and cash equivalents balance was related to the Trust ($558 million at December 31, 2017).
|