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



	December 31, 2016		September 30, 2017
Current
Dealer and dealers’ customer allowances and claims	$	9,542	$	10,489
Deferred revenue	3,866		2,409
Employee benefit plans	1,469		1,718
Accrued interest	974		833
OPEB (a)	349		354
Pension (a)	247		260
Other	2,869		3,549
Total current other liabilities and deferred revenue	$	19,316	$	19,612
Non-current
Pension (a)	$	10,150	$	10,251
OPEB (a)	5,516		5,582
Dealer and dealers’ customer allowances and claims	2,564		2,490
Deferred revenue	3,687		3,806
Employee benefit plans	1,063		1,131
Other	1,415		1,559
Total non-current other liabilities and deferred revenue	$	24,395	$	24,819

__________

(a)

Balances at September 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 $2.5 billion at December 31, 2016 and September 30, 2017, respectively.