Other Liabilities and Deferred Revenue (Notes)

9 Months Ended

Sep. 30, 2019

Other Liabilities [Abstract]

OTHER LIABILITIES AND DEFERRED REVENUE

OTHER LIABILITIES AND DEFERRED REVENUE

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

	December 31, 2018		September 30, 2019
Current
Dealer and dealers’ customer allowances and claims	$	11,369	$	11,578
Deferred revenue	2,095		2,570
Employee benefit plans	1,755		1,912
Accrued interest	988		865
OPEB (a)	339		341
Pension (a)	204		201
Operating lease liabilities	—		309
Other	3,806		3,955
Total current other liabilities and deferred revenue	$	20,556	$	21,731
Non-current
Pension (a)	$	9,423	$	8,860
OPEB (a)	5,220		5,186
Dealer and dealers’ customer allowances and claims	2,497		2,117
Deferred revenue	3,985		4,168
Operating lease liabilities	—		958
Employee benefit plans	1,080		1,133
Other	1,383		1,307
Total non-current other liabilities and deferred revenue	$	23,588	$	23,729

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(a)

Balances at September 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 $3.7 billion at December 31, 2018 and September 30, 2019, respectively.