Other Liabilities and Deferred Revenue (Notes)

6 Months Ended

Jun. 30, 2018

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



	December 31, 2017		June 30, 2018
Current
Dealer and dealers’ customer allowances and claims	$	10,902	$	11,697
Deferred revenue	2,107		2,854
Employee benefit plans	1,661		1,400
Accrued interest	1,057		1,003
OPEB (a)	348		345
Pension (a)	229		223
Other	3,393		3,712
Total current other liabilities and deferred revenue	$	19,697	$	21,234
Non-current
Pension (a)	$	9,932	$	9,450
OPEB (a)	5,821		5,684
Dealer and dealers’ customer allowances and claims	2,471		2,189
Deferred revenue	3,829		3,937
Employee benefit plans	1,139		1,155
Other	1,519		1,692
Total non-current other liabilities and deferred revenue	$	24,711	$	24,107

__________

(a)

Balances at June 30, 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 June 30, 2018, respectively.