Accounts payable and accrued liabilities are summarized as follows:


(in millions)	December 31, 2025		December 31, 2024
Accounts payable	$	5,219	$	4,242
Payroll and related benefits	1,709		1,072
Property and other taxes, including payroll	1,601		1,524
Accrued interest	1,025		905




Other accrued liabilities	726		720
Accounts payable and accrued liabilities	$	10,280	$	8,463

We have related person transactions associated with DT, SoftBank (through August 6, 2025, the date SoftBank ceased to be a related person) or their respective affiliates in the ordinary course of business, including intercompany servicing and licensing.

The following table summarizes the impact of significant transactions with DT or its affiliates included in Operating expenses in the Consolidated Statements of Comprehensive Income:


	Year Ended December 31,
(in millions)		2025		2024		2023

Fees incurred for use of the T-Mobile brand		$	80	$	80	$	80

International long distance agreement		14		19		20

We have an agreement with DT for the reimbursement of certain administrative expenses, which was $5 million for the year ended December 31, 2025, and $4 million for each of the years ended December 31, 2024 and 2023.

During the years ended December 31, 2025 and 2024, we paid an aggregate of $4.1 billion and $3.3 billion in cash dividends to our stockholders, of which $2.1 billion and $1.7 billion was paid to DT, respectively. See Note 15 - Stockholder Return Programs for further information.


	Year Ended December 31,
(in millions)		2025		2024		2023
Interest payments, net of amounts capitalized		$	3,882	$	3,683	$	3,546
Operating lease payments		4,764		5,162		5,062
Income tax payments, net of refunds received		451		179		108
Non-cash investing and financing activities

Non-cash beneficial interest obtained in exchange for securitized receivables		$	—	$	2,421	$	3,990

Change in accounts payable and accrued liabilities for purchases of property and equipment		(227)		105		(860)




Operating lease right-of-use assets obtained in exchange for lease obligations		2,728		1,741		2,141
Financing lease right-of-use assets obtained in exchange for lease obligations		1,232		1,222		1,224
Deferred consideration related to the Ka’ena Acquisition		—		218		—
Debt assumed in the UScellular Acquisition		1,653		—		—

Cash and cash equivalents, including restricted cash, presented on our Consolidated Statements of Cash Flows were included on our Consolidated Balance Sheets as follows:


(in millions)	December 31, 2025		December 31, 2024
Cash and cash equivalents	$	5,598	$	5,409

Restricted cash (included in Other current assets)	296		231
Restricted cash (included in Other assets)	82		73
Cash and cash equivalents, including restricted cash	$	5,976	$	5,713