| OTHER LIABILITIES AND DEFERRED REVENUE |
OTHER LIABILITIES AND DEFERRED REVENUE Other liabilities and deferred revenue at December 31 were as follows (in millions): | | | | | | | | | | | | | | 2021 | | 2022 | | Current | | | | | Dealer and dealers’ customer allowances and claims | $ | 8,300 | | | $ | 9,219 | | | Deferred revenue | 2,349 | | | 2,404 | | | Employee benefit plans | 1,687 | | | 2,020 | | | Accrued interest | 888 | | | 935 | | | Operating lease liabilities | 345 | | | 404 | | | OPEB | 332 | | | 329 | | | Pension | 202 | | | 196 | | | Other (a) | 4,583 | | | 5,590 | | | Total current other liabilities and deferred revenue | $ | 18,686 | | | $ | 21,097 | | | | | | | Non-current | | | | | Dealer and dealers’ customer allowances and claims | $ | 4,909 | | | $ | 6,095 | | | Pension | 8,658 | | | 5,673 | | | OPEB | 5,708 | | | 4,130 | | | Deferred revenue | 4,683 | | | 4,883 | | | Operating lease liabilities | 1,048 | | | 1,101 | | | Employee benefit plans | 1,007 | | | 834 | | | Other (a) | 1,692 | | | 2,781 | | | Total non-current other liabilities and deferred revenue | $ | 27,705 | | | $ | 25,497 | |
__________ (a) Includes current derivative liabilities of $97 million and $1.3 billion at December 31, 2021 and 2022, respectively. Includes non-current derivative liabilities of $535 million and $1.7 billion at December 31, 2021 and 2022, respectively (see Note 20).
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