Other accrued liabilities (current) and Other liabilities, net (noncurrent) consist of the following (in millions): | | | | | | | | | | | | | As of | | September 30, 2026 | | December 31, 2025 | | Current: | | | | | Distribution payable | $ | 294 | | | $ | 283 | | | Interest payable | 96 | | | 69 | | | Accrued compensation and benefits | 147 | | | 155 | | | Taxes payable | 262 | | | 188 | | | Deferred income | 94 | | | 77 | | | Accrued advertising expenses | 56 | | | 44 | | | Restructuring and other provisions | 24 | | | 25 | | | Current portion of operating lease liabilities | 215 | | | 200 | | | Other | 156 | | | 230 | | | Other accrued liabilities | $ | 1,344 | | | $ | 1,271 | | | Noncurrent: | | | | | Taxes payable | $ | 86 | | | $ | 77 | | | Contract liabilities | 494 | | | 517 | | | Derivative liabilities | 171 | | | 290 | | | Unfavorable leases | 20 | | | 25 | | | Accrued pension | 25 | | | 23 | | | Deferred income | 43 | | | 45 | | | Other | 56 | | | 57 | | | Other liabilities, net | $ | 895 | | | $ | 1,034 | |
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