Accrued Expenses and Other Long-Term Liabilities (Tables)

12 Months Ended

Dec. 31, 2013

Accrued Expenses and Other Long-Term Liabilities [Abstract]

Accrued expenses and other long-term liabilities

Accrued expenses and other long-term liabilities consisted of the following (in millions):

	Accrued Expenses				Other Long- Term Liabilities
	December 31,
	2013		2012		2013		2012
Defined benefit plan liabilities (see Note 14)	$	30	$	32	$	507	$	982
Wage and other employee-related liabilities	257		282		97		91
Uncertain income tax position liabilities, including related penalties and interest (see Note 16) (a)	—		—		205		391
Environmental liabilities	24		27		277		242
Accrued interest expense	90		96		—		—
Derivative liabilities	13		14		—		—
Asset retirement obligations	5		5		26		103
Other accrued liabilities	103		134		217		321
Accrued expenses and other long-term liabilities	$	522	$	590	$	1,329	$	2,130

^{___________________________} 

^(a) As of December 31, 2013, our total liability for uncertain tax positions, including related penalties and interest, was $443 million, with $238 million classified as a current liability and reflected in “Income taxes payable” and the remaining $205 million classified as a long-term liability and reflected in “Other long-term liabilities” as detailed in this table. As of December 31, 2012, our total liability for uncertain tax positions, including related penalties and interest, was classified as a long-term liability and reflected in “Other long-term liabilities” as detailed in this table.

Changes in environmental liabilities

Changes in our environmental liabilities were as follows (in millions):

	Year Ended December 31,
	2013			2012			2011
Balance as of beginning of year	$	269		$	274		$	268
Pembroke Acquisition	—			—			30
Additions to liability	67			23			18
Reductions to liability	(1		)	(1		)	(5		)
Payments, net of third-party recoveries	(28		)	(29		)	(35		)
Separation of retail business	(4		)	—			—
Foreign currency translation	(2		)	2			(2		)
Balance as of end of year	$	301		$	269		$	274

Changes in asset retirement obligations

Changes in our asset retirement obligations were as follows (in millions).

	Year Ended December 31,
	2013			2012			2011
Balance as of beginning of year	$	108		$	87		$	101
Additions to accrual	2			14			3
Revisions in estimated cash flows	—			13			1
Accretion expense	2			5			4
Settlements	(1		)	(11		)	(22		)
Separation of retail business	(80		)	—			—
Balance as of end of year	$	31		$	108		$	87