ACCRUED LIABILITIES AND DEFERRED REVENUE

Accrued liabilities and deferred revenue were as follows (in millions):



	March 31, 2012		December 31, 2011
Automotive Sector
Current
Dealer and customer allowances and claims	$	6,993	$	6,971
Deferred revenue	2,494		2,216
Employee benefit plans	1,590		1,552
Accrued interest	271		253
Other postretirement employee benefits ("OPEB")	440		439
Pension (a)	386		388
Other	2,985		3,184
Total Automotive accrued liabilities and deferred revenue	15,159		15,003
Non-current
Pension (a)	14,243		15,091
OPEB	6,187		6,152
Dealer and customer allowances and claims	2,478		2,453
Deferred revenue	1,832		1,739
Employee benefit plans	612		709
Other	767		766
Total Automotive other liabilities	26,119		26,910
Total Automotive sector	41,278		41,913
Financial Services Sector	3,436		3,457
Total sectors	44,714		45,370
Intersector elimination (b)	—		(1		)
Total Company	$	44,714	$	45,369

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(a)	Balances at March 31, 2012 reflect net pension liabilities at December 31, 2011, updated for year-to-date service and interest cost, expected return on assets, separation expense, actual benefit payments, and cash contributions. The discount rate and rate of expected return assumptions are unchanged from year-end 2011.


(b)	Accrued interest related to Ford's acquisition of Ford Credit debt securities.