v3.22.2.2
Other Liabilities and Deferred Revenue (Tables)
 9 Months Ended
Sep. 30, 2022
Other Liabilities [Abstract]  
Schedule of Accrued Liabilities and Deferred Revenue [Table Text Block]
Other liabilities and deferred revenue were as follows (in millions):
 December 31,
2021		September 30,
2022
Current
Dealer and dealers’ customer allowances and claims$8,300 $7,806 
Deferred revenue2,349 2,312 
Employee benefit plans1,687 1,736 
Accrued interest888 795 
OPEB (a)332 327 
Pension (a)202 196 
Operating lease liabilities345 380 
Other (b)4,583 5,514 
Total current other liabilities and deferred revenue$18,686 $19,066 
Non-current  
Pension (a)$8,658 $7,441 
OPEB (a)5,708 5,455 
Dealer and dealers’ customer allowances and claims4,909 5,466 
Deferred revenue4,683 4,830 
Operating lease liabilities1,048 1,056 
Employee benefit plans1,007 962 
Other (b)1,692 3,381 
Total non-current other liabilities and deferred revenue$27,705 $28,591 
__________
(a)Balances at September 30, 2022 reflect pension and OPEB liabilities at December 31, 2021, 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 2021. Included in Other assets are pension assets of $8.5 billion and $8.8 billion at December 31, 2021 and September 30, 2022, respectively.
(b)Includes current derivative liabilities of $97 million and $1.3 billion at December 31, 2021 and September 30, 2022, respectively. Includes non-current derivative liabilities of $535 million and $2.3 billion at December 31, 2021 and September 30, 2022, respectively (see Note 16).