v3.26.1
Other current and non-current liabilities
 3 Months Ended
Mar. 31, 2026
Payables and Accruals [Abstract]  
Other current and non-current liabilities Other current and non-current liabilities
Other current liabilities
As of March 31, 2026 and December 31, 2025, other current liabilities included the following:
(In $ millions)March 31,
2026		December 31,
2025
Accrued expenses169 137 
Contract liabilities 70 58 
Employee withheld taxes, social security and vacation payments38 47 
Taxes payable39 35 
Accrued interest expense9 21 
Unfavorable drilling contracts2 3 
Other liabilities10 12 
Total other current liabilities337 313 
The amortization of unfavorable drilling contracts is recognized in the unaudited Condensed Consolidated Statements of Operations as "Depreciation and amortization". The weighted average remaining amortization for unfavorable contracts is three months.
Other non-current liabilities
As of March 31, 2026 and December 31, 2025, other non-current liabilities included the following:
(In $ millions)March 31,
2026		December 31,
2025
Uncertain tax positions22 22 
Contract liabilities43 36 
Lease liabilities17 18 
Other liabilities12 12 
Total other non-current liabilities94 88