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



	December 31, 2016		June 30, 2017
Current
Dealer and dealers’ customer allowances and claims	$	9,542	$	11,034
Deferred revenue	3,866		2,443
Employee benefit plans	1,469		1,436
Accrued interest	974		1,034
OPEB (a)	349		351
Pension (a)	247		252
Other	2,869		3,408
Total current other liabilities and deferred revenue	$	19,316	$	19,958
Non-current
Pension (a)	$	10,150	$	10,218
OPEB (a)	5,516		5,526
Dealer and dealers’ customer allowances and claims	2,564		2,806
Deferred revenue	3,687		3,832
Employee benefit plans	1,063		1,105
Other	1,415		1,353
Total non-current other liabilities and deferred revenue	$	24,395	$	24,840

__________

(a)

Balances at June 30, 2017 reflect pension and OPEB liabilities at December 31, 2016, updated (where applicable) 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 2016. Included in Other assets are pension assets of $1.5 billion and $2.1 billion at December 31, 2016 and June 30, 2017, respectively.