8. Additional financial information Other current assets were: | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2026 | 2025 | 2025 | | Prepayments | 468 | 394 | 451 | | | | | | Income taxes recoverable | 229 | 274 | 214 | | Other | 92 | 10 | 69 | | Total other current assets | 789 | 678 | 734 |
Accrued expenses were: | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2026 | 2025 | 2025 | | Accrued payroll and employee benefits | 801 | 996 | 962 | | Other accruals | 1,245 | 1,200 | 1,304 | | Total accrued expenses | 2,046 | 2,196 | 2,266 |
Other current liabilities were: | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2026 | 2025 | 2025 | | | | | | | | | | Construction contract liabilities | 358 | | 405 | | 396 | | | Insurance liability | 185 | | 163 | | 184 | | | Income tax payable | 65 | | 106 | | 58 | | | Accrued external interest payable (excluding lease interest) | 292 | | 214 | | 254 | | | Finance lease liability | 116 | | 116 | | 81 | | | Other | 606 | | 830 | | 724 | | | Total other current liabilities | 1,622 | | 1,834 | | 1,697 | |
Other noncurrent liabilities were: | | | | | | | | | | | | | June 30 | December 31 | June 30 | | in $ millions | 2026 | 2025 | 2025 | | Income tax payable | 1,029 | | 868 | | 873 | | | Asset retirement obligations | 346 | | 357 | | 348 | | | Pension liability | 214 | | 248 | | 238 | | | Insurance liability | 369 | | 335 | | 297 | | | Finance lease liability | 444 | | 418 | | 361 | | | Other | 650 | | 650 | | 613 | | | Total other noncurrent liabilities | 3,052 | | 2,876 | | 2,730 | |
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