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Other Liabilities
 12 Months Ended
Dec. 31, 2019
Other Liabilities Disclosure [Abstract]  
Other Liabilities
OTHER LIABILITIES
The following is a summary of Other liabilities as of December 31:
(Millions)  
20192018
Membership Rewards liability  
$8,892  $8,414  
Employee-related liabilities(a)
2,429  2,164  
Card Member rebate and reward accruals(b)
1,790  1,596  
Income tax liability(c)
1,122  1,079  
Other(d)
10,715  9,321  
Total  
$24,948  $22,574  
(a)Employee-related liabilities include employee benefit plan obligations and incentive compensation.
(b)Card Member rebate and reward accruals include payments to third-party reward partners and cash-back rewards.
(c)Includes repatriation tax liability of $1,012 million and $1,689 million as of December 31, 2019 and 2018, respectively, which represents our remaining obligation under the Tax Cuts and Jobs Act enacted on December 22, 2017 (Tax Act) to pay a one-time transition tax on unrepatriated earnings and profits of certain foreign subsidiaries.
(d)Primarily includes Travelers Cheques and other prepaid products, net deferred card and other fees, book overdraft balances, lease liabilities, client incentives, restructuring and reengineering reserves, dividends payable, and derivative and hedge liabilities.
MEMBERSHIP REWARDS
The Membership Rewards program allows enrolled Card Members to earn points that can be redeemed for a broad range of rewards including travel, shopping, gift cards, and covering eligible charges. We record a balance sheet liability that represents management’s best estimate of the cost of points earned that are expected to be redeemed in the future. The weighted average cost (WAC) per point and the Ultimate Redemption Rate (URR) are key assumptions used to estimate the Membership Rewards liability. We use statistical and actuarial models to estimate the URR based on redemption trends, card product type, enrollment tenure, card spend levels and credit attributes.
The expense for Membership Rewards points is included in Card Member rewards expense. We periodically evaluate our liability estimation process and assumptions based on developments in redemption patterns, cost per point redeemed, partner contract changes and other factors.
DEFERRED CARD AND OTHER FEES, NET
The carrying amount of deferred card and other fees, net of deferred direct acquisition costs and reserves for membership cancellations as of December 31, was as follows:
(Millions)20192018
Deferred card and other fees(a)
$2,532  $2,208  
Deferred direct acquisition costs(270) (282) 
Reserves for membership cancellations(200) (167) 
Deferred card and other fees, net$2,062  $1,759  
(a)Includes deferred fees for Membership Rewards program participants.