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Other Liabilities and Deferred Revenue (Notes)
 9 Months Ended
Sep. 30, 2023
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,
2022		September 30,
2023
Current
Dealer and dealers’ customer allowances and claims$9,219 $10,636 
Deferred revenue2,404 2,754 
Employee benefit plans2,020 1,725 
Accrued interest935 1,100 
Operating lease liabilities404 473 
OPEB (a)329 329 
Pension (a)196 197 
Other (b)5,590 6,603 
Total current other liabilities and deferred revenue$21,097 $23,817 
Non-current  
Dealer and dealers’ customer allowances and claims$6,095 $7,767 
Pension (a)5,673 5,967 
OPEB (a)4,130 4,055 
Deferred revenue4,883 4,938 
Operating lease liabilities1,101 1,407 
Employee benefit plans834 825 
Other (b)2,781 2,892 
Total non-current other liabilities and deferred revenue$25,497 $27,851 
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(a)Balances at September 30, 2023 reflect pension and OPEB liabilities at December 31, 2022, updated for: service and interest cost; expected return on assets; curtailments, settlements, and associated interim remeasurement (where applicable); separation expense; actual benefit payments; and cash contributions. The discount rate and rate of expected return assumptions are unchanged from year-end 2022. Included in Other assets are pension assets of $5.7 billion and $5.9 billion at December 31, 2022 and September 30, 2023, respectively.
(b)Includes current derivative liabilities of $1.3 billion and $1.4 billion at December 31, 2022 and September 30, 2023, respectively. Includes non-current derivative liabilities of $1.7 billion and $1.5 billion at December 31, 2022 and September 30, 2023, respectively (see Note 15).