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



	December 31, 2018		March 31, 2019
Current
Dealer and dealers’ customer allowances and claims	$	11,369	$	12,113
Deferred revenue	2,095		2,019
Employee benefit plans	1,755		1,590
Accrued interest	988		838
OPEB (a)	339		340
Pension (a)	204		201
Operating lease liabilities	—		335
Other	3,806		3,928
Total current other liabilities and deferred revenue	$	20,556	$	21,364
Non-current
Pension (a)	$	9,423	$	9,073
OPEB (a)	5,220		5,207
Dealer and dealers’ customer allowances and claims	2,497		2,251
Deferred revenue	3,985		4,104
Operating lease liabilities	—		1,025
Employee benefit plans	1,080		1,101
Other	1,383		1,455
Total non-current other liabilities and deferred revenue	$	23,588	$	24,216

__________

(a)

Balances at March 31, 2019 reflect pension and OPEB liabilities at December 31, 2018, 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 2018. Included in Other assets are pension assets of $3.3 billion and $3.6 billion at December 31, 2018 and March 31, 2019, respectively.