v3.26.3
OTHER LIABILITIES AND DEFERRED REVENUE (Tables)
 9 Months Ended
Sep. 30, 2026
Other Liabilities [Abstract]  
Schedule of Other Liabilities and Deferred Revenue
Other liabilities and deferred revenue were as follows (in millions):
December 31,
2025		September 30,
2026
Current
Dealer and dealers’ customer allowances and claims$15,293 $14,852 
Deferred revenue4,489 4,058 
Employee benefit plans3,507 2,932 
Accrued interest1,453 1,458 
Operating lease liabilities567 551 
OPEB (a)331 329 
Pension (a)228 227 
Other (b)5,911 6,250 
Total current other liabilities and deferred revenue$31,779 $30,657 
Non-current
Dealer and dealers’ customer allowances and claims$12,136 $12,986 
Deferred revenue5,360 5,782 
OPEB (a)4,031 3,920 
Pension (a)3,701 3,388 
Operating lease liabilities1,835 1,800 
Employee benefit plans792 834 
Other (b)3,047 3,334 
Total non-current other liabilities and deferred revenue$30,902 $32,044 
__________
(a)Balances at September 30, 2026 reflect pension and OPEB liabilities at December 31, 2025, updated for: service and interest cost; expected return on assets; curtailments, settlements, and associated interim remeasurement (where applicable); separation expense; actual benefit payments; and cash contributions. For plans without interim remeasurement, the discount rate and rate of expected return assumptions are unchanged from year-end 2025. Included in Other assets are pension assets of $3.7 billion and $4.7 billion at December 31, 2025 and September 30, 2026, respectively.
(b)Includes current derivative liabilities of $0.5 billion and $0.6 billion at December 31, 2025 and September 30, 2026, respectively. Includes non-current derivative liabilities of $0.5 billion and $1.4 billion at December 31, 2025 and September 30, 2026, respectively (see Note 13).