Other Liabilities and Deferred Revenue (Notes)

3 Months Ended

Mar. 31, 2018

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



	December 31, 2017		March 31, 2018
Current
Dealer and dealers’ customer allowances and claims	$	10,902	$	12,496
Deferred revenue	2,107		2,336
Employee benefit plans	1,661		1,352
Accrued interest	1,057		924
OPEB (a)	348		347
Pension (a)	229		232
Other	3,393		3,728
Total current other liabilities and deferred revenue	$	19,697	$	21,415
Non-current
Pension (a)	$	9,932	$	9,980
OPEB (a)	5,821		5,755
Dealer and dealers’ customer allowances and claims	2,471		2,286
Deferred revenue	3,829		3,895
Employee benefit plans	1,139		1,156
Other	1,519		1,773
Total non-current other liabilities and deferred revenue	$	24,711	$	24,845

__________

(a)

Balances at March 31, 2018 reflect pension and OPEB liabilities at December 31, 2017, updated (where applicable) for service and interest cost, expected return on assets, separation expense, interim remeasurement expense, actual benefit payments, and cash contributions. The discount rate and rate of expected return assumptions are unchanged from year-end 2017. Included in Other assets are pension assets of $3.5 billion and $3.9 billion at December 31, 2017 and March 31, 2018, respectively.