Other Liabilities and Deferred Revenue (Tables)

6 Months Ended

Jun. 30, 2019

Schedule of Accrued Liabilities and Deferred Revenue [Table Text Block]

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



	December 31, 2018		June 30, 2019
Current
Dealer and dealers’ customer allowances and claims	$	11,369	$	11,989
Deferred revenue	2,095		2,732
Employee benefit plans	1,755		2,097
Accrued interest	988		1,046
OPEB (a)	339		342
Pension (a)	204		203
Operating lease liabilities	—		327
Other	3,806		3,767
Total current other liabilities and deferred revenue	$	20,556	$	22,503
Non-current
Pension (a)	$	9,423	$	9,061
OPEB (a)	5,220		5,224
Dealer and dealers’ customer allowances and claims	2,497		2,163
Deferred revenue	3,985		4,184
Operating lease liabilities	—		1,013
Employee benefit plans	1,080		1,125
Other	1,383		1,262
Total non-current other liabilities and deferred revenue	$	23,588	$	24,032

__________

(a)

Balances at June 30, 2019 reflect pension and OPEB liabilities at December 31, 2018, updated for service and interest cost, expected return on assets, settlement gain and associated interim remeasurement (where applicable), separation expense, actual benefit payments, and cash contributions. For plans without interim remeasurement, 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 June 30, 2019, respectively.