Other Current Liabilities and Other Liabilities (Tables)

6 Months Ended

Jun. 30, 2017

Other Current Liabilities and Other Liabilities [Abstract]

	June 30, 2017		December 31, 2016
	(in millions)
Other Current Liabilities:
Accrued product warranty costs	$	76	$	68
Estimated costs in excess of estimated contract value to complete contracts in process in a loss position		62		70
Accruals for pending and threatened litigation (see Note 18)⁽¹⁾		45		51
Deferred revenues		45		34
Accrued interest		42		43
Product returns allowance⁽²⁾		5		5
Other		151		160
Total other current liabilities	$	426	$	431

Other Liabilities

	June 30, 2017		December 31, 2016
	(in millions)
Other Liabilities:
Non-current income taxes payable (see Note 11)	$	124	$	124
Deferred compensation		49		47
Estimated contingent purchase price payable for acquired businesses (see Note 5)		41		29
Accrued product warranty costs		30		41
Accrued workers’ compensation		26		30
Notes payable and capital lease obligations		15		13
Other		90		84
Total other liabilities	$	375	$	368

The table below presents the changes in the Company’s accrued product warranty costs.

Changes in Company's Accrued Product Warranty Costs

	First Half Ended
	June 30, 2017			June 24, 2016
	(in millions)
Accrued product warranty costs:⁽¹⁾
Balance at January 1	$	109		$	105
Acquisitions during the period		3			—
Accruals for product warranties issued during the period		22			22
Settlements made during the period		(29	)		(22	)
Foreign currency translation adjustments		1			—
Balance at end of period	$	106		$	105

⁽¹⁾

Warranty obligations incurred in connection with long-term production contracts that are accounted for under the POC cost-to-cost method are included within the contract estimates at completion and are excluded from the above amounts. The balances above include both the current and non-current amounts.