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Accrued Expenses and Accrued Litigation
3 Months Ended
Mar. 31, 2024
Accrued Liabilities, Current [Abstract]  
Accrued Expenses and Accrued Litigation Accrued Expenses and Accrued Litigation
Accrued expenses consisted of the following:
March 31,
2024
December 31,
2023
 (in millions)
Customer incentives
$6,210 $6,219 
Personnel costs631 1,258 
Income and other taxes642 486 
Other579 554 
Total accrued expenses$8,062 $8,517 
Customer incentives represent amounts to be paid to customers under business agreements. As of March 31, 2024 and December 31, 2023, long-term customer incentives included in other liabilities were $2,765 million and $2,777 million, respectively.
As of March 31, 2024 and December 31, 2023, the Company’s provision for litigation was $595 million and $723 million, respectively. These amounts are separately reported as accrued litigation on the consolidated balance sheet. See Note 13 (Legal and Regulatory Proceedings) for additional information regarding the Company’s accrued litigation.