Accrued and other current liabilities consist of the following (in millions): | | | | | | | | | | | | | September 30, 2026 | | September 30, 2025 | | Compensation and related benefits | $ | 280 | | | $ | 235 | | | Interest | 218 | | | 208 | | | Contract liabilities, current (Note 3) | 161 | | | 143 | | | Dividend equivalent payments, current (Note 16) | 54 | | | 59 | | | Product warranties | 45 | | | 37 | | | Current operating lease liabilities (Note 17) | 22 | | | 15 | | | Excise tax on share repurchases | 21 | | | — | | | Income taxes payable, current | 18 | | | 40 | | | Foreign currency forward exchange contracts (Note 18) | 1 | | | 2 | | | Other | 280 | | | 227 | | | Accrued and other current liabilities | $ | 1,100 | | | $ | 966 | |
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