Other Liabilities and Deferred Revenue (Notes)

9 Months Ended

Sep. 30, 2015

ACCRUED LIABILITIES AND DEFERRED REVENUE [Abstract]

Accrued Liabilities and Deferred Revenue Disclosure [Text Block]

OTHER LIABILITIES AND DEFERRED REVENUE

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

	September 30, 2015		December 31, 2014
Automotive Sector
Current
Dealer and dealers’ customer allowances and claims	$	7,496	$	7,846
Deferred revenue	4,906		3,923
Employee benefit plans	1,348		1,994
Accrued interest	195		222
Other postretirement employee benefits (“OPEB”)	376		397
Pension (a)	307		374
Other	2,881		3,178
Total Automotive other liabilities and deferred revenue	17,509		17,934
Non-current
Pension (a)	9,209		9,721
OPEB	5,708		5,991
Dealer and dealers’ customer allowances and claims	3,042		2,852
Deferred revenue	2,874		2,686
Employee benefit plans	1,109		1,149
Other	1,268		1,394
Total Automotive other liabilities and deferred revenue	23,210		23,793
Total Automotive sector	40,719		41,727
Financial Services Sector	1,794		1,850
Total Company	$	42,513	$	43,577

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(a) Balances at September 30, 2015 reflect net pension liabilities at December 31, 2014, updated for service and interest cost, expected return on assets, separation expense, actual benefit payments, cash contributions, and an adjustment recorded in the first quarter of 2015 (see Note 8 for additional information). The discount rate and rate of expected return assumptions are unchanged from year-end 2014.