8. Additional financial information Other current assets were: | | | | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2024 | 2023 | 2023 | | Prepayments | 343 | 285 | 241 | | Other | 361 | 193 | 163 | | Total other current assets | 704 | 478 | 404 | |
Accrued expenses were: | | | | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2024 | 2023 | 2023 | | Accrued payroll and employee benefits | 966 | 1,066 | 920 | | Other accruals | 1,306 | 1,230 | 1,415 | | Total accrued expenses | 2,272 | 2,296 | 2,335 | |
Other current liabilities were: | | | | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2024 | 2023 | 2023 | | Dividends payable | - | | 750 | | - | | | Construction contract liabilities | 448 | | 439 | | 329 | | | Insurance liability | 162 | | 171 | | 176 | | | Income tax payable | 26 | | 129 | | 177 | | | Other | 786 | | 583 | | 676 | | | Total other current liabilities | 1,422 | | 2,072 | | 1,358 | | |
Other noncurrent liabilities were: | | | | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2024 | 2023 | 2023 | | Income tax payable | 712 | | 712 | | 632 | | | Asset retirement obligations | 290 | | 310 | | 352 | | | Pension liability | 250 | | 254 | | 278 | | | Insurance liability | 259 | | 260 | | 257 | | | Other | 667 | | 660 | | 654 | | | Total other noncurrent liabilities | 2,178 | | 2,196 | | 2,173 | | |
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