ACCRUED LIABILITIES AND DEFERRED REVENUE

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



	June 30, 2013		December 31, 2012
Automotive Sector
Current
Dealer and dealers' customer allowances and claims	$	7,116	$	6,779
Deferred revenue	3,443		2,796
Employee benefit plans	1,510		1,504
Accrued interest	248		277
Other postretirement employee benefits ("OPEB")	404		409
Pension (a)	393		387
Other	2,854		3,206
Total Automotive accrued liabilities and deferred revenue	15,968		15,358
Non-current
Pension (a)	14,609		18,400
OPEB	6,274		6,398
Dealer and dealers' customer allowances and claims	2,359		2,036
Deferred revenue	2,136		1,893
Employee benefit plans	666		767
Other	1,602		1,055
Total Automotive other liabilities	27,646		30,549
Total Automotive sector	43,614		45,907
Financial Services Sector	3,553		3,500
Total Company	$	47,167	$	49,407

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(a)

Balances at June 30, 2013 reflect net pension liabilities at December 31, 2012, updated for year-to-date service and interest cost, expected return on assets, separation expense, actual benefit payments, and cash contributions. Except in the case of the U.S. salaried pension plan remeasurement discussed in Note 10, the discount rate and rate of expected return assumptions are unchanged from year-end 2012.