v3.24.1.u1
Other Liabilities and Deferred Revenue (Notes)
 3 Months Ended
Mar. 31, 2024
Other Liabilities [Abstract]  
OTHER LIABILITIES AND DEFERRED REVENUE OTHER LIABILITIES AND DEFERRED REVENUE
Other liabilities and deferred revenue were as follows (in millions):
 December 31,
2023		March 31,
2024
Current
Dealer and dealers’ customer allowances and claims$12,910 $12,603 
Deferred revenue2,515 2,868 
Employee benefit plans2,282 2,245 
Accrued interest1,224 1,285 
Operating lease liabilities481 498 
OPEB (a)331 330 
Pension (a)205 204 
Other (b)5,922 5,999 
Total current other liabilities and deferred revenue$25,870 $26,032 
Non-current  
Dealer and dealers’ customer allowances and claims$7,506 $7,489 
Pension (a)6,383 5,728 
OPEB (a)4,365 4,281 
Deferred revenue5,051 4,898 
Operating lease liabilities1,395 1,510 
Employee benefit plans837 1,021 
Other (b)2,877 2,797 
Total non-current other liabilities and deferred revenue$28,414 $27,724 
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(a)Balances at March 31, 2024 reflect pension and OPEB liabilities at December 31, 2023, 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 2023. Included in Other assets are pension assets of $4.3 billion at both December 31, 2023 and March 31, 2024.
(b)Includes current derivative liabilities of $1.0 billion and $1.2 billion at December 31, 2023 and March 31, 2024, respectively. Includes non-current derivative liabilities of $1.3 billion and $1.0 billion at December 31, 2023 and March 31, 2024, respectively (see Note 13).