Other Liabilities and Deferred Revenue (Notes)

9 Months Ended

Sep. 30, 2016

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



	September 30, 2016		December 31, 2015
Current
Dealer and dealers’ customer allowances and claims	$	9,050	$	8,122
Deferred revenue	4,715		4,675
Employee benefit plans	1,505		1,562
Accrued interest	761		840
OPEB	357		354
Pension (a)	268		249
Other	2,875		3,287
Total current other liabilities and deferred revenue	$	19,531	$	19,089
Non-current
Pension (a)	$	9,024	$	9,543
OPEB	5,362		5,347
Dealer and dealers’ customer allowances and claims	3,146		2,731
Deferred revenue	3,639		3,285
Employee benefit plans	1,112		1,041
Other	1,369		1,510
Total non-current other liabilities and deferred revenue	$	23,652	$	23,457

__________

(a)

Balances at September 30, 2016 reflect pension liabilities at December 31, 2015, updated for 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 2015. Included in Other assets are pension assets of $2.3 billion and $1.6 billion at September 30, 2016 and December 31, 2015, respectively.