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



	December 31, 2017		September 30, 2018
Current
Dealer and dealers’ customer allowances and claims	$	10,902	$	11,145
Deferred revenue	2,107		2,833
Employee benefit plans	1,661		1,575
Accrued interest	1,057		795
OPEB (a)	348		346
Pension (a)	229		228
Other	3,393		3,792
Total current other liabilities and deferred revenue	$	19,697	$	20,714
Non-current
Pension (a)	$	9,932	$	9,273
OPEB (a)	5,821		5,692
Dealer and dealers’ customer allowances and claims	2,471		2,258
Deferred revenue	3,829		3,957
Employee benefit plans	1,139		1,174
Other	1,519		1,874
Total non-current other liabilities and deferred revenue	$	24,711	$	24,228

__________

(a)

Balances at September 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 $4.2 billion at December 31, 2017 and September 30, 2018, respectively.