v3.22.4
ACCRUED EXPENSES AND OTHER LIABILITIES
 12 Months Ended
Dec. 31, 2022
Accrued Liabilities and Other Liabilities [Abstract]  
ACCRUED EXPENSES AND OTHER LIABILITIES ACCRUED EXPENSES AND OTHER LIABILITIES
 December 31, 2022December 31, 2021
(In millions)Accrued
Expenses		Non-Current
Liabilities		TotalAccrued
Expenses		Non-Current
Liabilities		Total
Salaries and wages$259 $— $259 $210 $— $210 
Deferred compensation5 80 85 6 91 97 
Pension and other employee benefits29 179 208 29 188 217 
Insurance obligations (1)
179 309 488 186 311 497 
Operating taxes (2)
132 — 132 166 — 166 
Interest41 — 41 37 — 37 
Deposits, mainly from customers84 — 84 95 — 95 
Operating lease liabilities (3)
191 541 732 100 256 356 
Deferred revenue (4)
178 366 544 183 411 594 
Other (5)
102 93 195 108 57 165 
Total$1,200 $1,568 $2,768 $1,120 $1,314 $2,434 
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(1) Insurance obligations are primarily comprised of self-insured claim liabilities.
(2) 2021 amount includes the deferral of certain payroll taxes allowed under the CARES Act.
(3) Refer to Note 24, "Acquisitions", for further information.
(4) Refer to Note 4, "Revenue", for further information.
(5)    As of December 31, 2022, and 2021, includes $13 million and $8 million, respectively, of restructuring liabilities related to the exit of the FMS U.K. business. Refer to Note 21, "Other Items Impacting Comparability" for further information.


We recognized a benefit of $25 million in 2022 and $6 million in 2021 within earnings from continuing operations from the favorable development of estimated prior years claims where costs were lower than self-insured loss reserves. We recognized a charge of $18 million in 2020 within earnings from continuing operations from the unfavorable development of estimated prior years claims where costs exceeded self-insured loss reserves.