As at December 31, 2025 and 2024, this account consists of:


	2025		2024
	(in million pesos)
Contract liabilities and unearned revenues - non-current		4,884		5,625
Provision for asset retirement obligations		1,836		1,752
Accrual of capital expenditures (1)		1,526		44
Others		65		54
		8,311		7,475

(1) Represents expenditure related to the acquisition of Property and Equipment which are not due to be settled within one year.

The following table summarizes the changes to provision for asset retirement obligations for the years ended
December 31, 2025 and 2024:


	2025			2024
	(in million pesos)
Provision for asset retirement obligations at beginning of the year		1,752			1,164
Capitalized to ROU assets during the year		103			73
Accretion expenses		94			54
Settlement of obligations and others		(4	)		(3	)
Reclassification to liabilities associated with assets classified as held-for-sale		(9	)		—
Change in assumptions		(48	)		(51	)
Revaluation due to change in IBR		(52	)		515
Provision for asset retirement obligations at end of the year		1,836			1,752