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



	June 30, 2012		December 31, 2011
Automotive Sector
Current
Dealer and customer allowances and claims	$	6,690	$	6,971
Deferred revenue	3,220		2,216
Employee benefit plans	1,508		1,552
Accrued interest	273		253
Other postretirement employee benefits ("OPEB")	439		439
Pension (a)	371		388
Other	2,710		3,184
Total Automotive accrued liabilities and deferred revenue	15,211		15,003
Non-current
Pension (a)	13,285		15,091
OPEB	6,132		6,152
Dealer and customer allowances and claims	2,517		2,453
Deferred revenue	1,864		1,739
Employee benefit plans	637		709
Other	885		766
Total Automotive other liabilities	25,320		26,910
Total Automotive sector	40,531		41,913
Financial Services Sector	3,473		3,457
Total sectors	44,004		45,370
Intersector elimination (b)	—		(1		)
Total Company	$	44,004	$	45,369

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(a)	Balances at June 30, 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