Accrued expenses and other current liabilities consisted of the following as of the dates presented:


	June 30, 2025		December 31, 2024
	(in millions)
Accrued salary, bonus, and other employee-related benefits	$	55	$	74
Accrued marketing costs		89		67
Finance lease liability - current portion		7		7
Operating lease liabilities - current portion		7		6
Non-income taxes payable (1)		8		18
Accrued legal contingencies (2)		6		10
Restructuring and other related reorganization costs (3)		3		5
Other		62		62
Total	$	237	$	249

(1)

Amounts are primarily related to digital service taxes.

(2)

Refer to “Note 8: Commitments and Contingencies” for further information.

(3)

During the fourth quarter of 2024, the Company approved and subsequently initiated a set of actions in order to reduce its cost structure, improve operational efficiencies, and realign its workforce with its strategic initiatives. As a result of these actions taken, the Company incurred estimated pre-tax restructuring and other related reorganization costs of $10 million during the six months ended June 30, 2025, which consisted of employee severance and related benefits, primarily in our Brand Tripadvisor segment. We expect that the majority of the remaining unpaid costs as of June 30, 2025 will be disbursed during the remainder of 2025.

The following table summarizes our restructuring and other related reorganization costs for the six months ended June 30, 2025:


	Carrying Value
	(in millions)
Accrued liability as of December 31, 2024	$	5
Charges		11
Payments		(13	)
Accrued liability as of June 30, 2025	$	3