Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Other Liabilities Disclosure [Abstract]

Summary of other liabilities

The following is a summary of Other liabilities as of December 31:

(Millions)	2019		2018
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.

Carrying amount of deferred charge card and other fees

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)	2019		2018
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.