Accrued Liabilities and Other

12 Months Ended

Dec. 31, 2022

Note 9 – Accrued Liabilities and Other

Our accrued liabilities and other current liabilities consisted of the following (in millions):


	December 31,		December 31,
	2022		2021
Accrued purchases (1)	$	2,747	$	2,045
Taxes payable (2)		1,235		1,122
Payroll and related costs		1,026		906
Accrued warranty reserve, current portion		1,025		703
Sales return reserve, current portion		270		265
Operating lease liabilities, current portion		485		368
Other current liabilities		354		310
Total	$	7,142	$	5,719

(1)

Accrued purchases primarily reflects receipts of goods and services for which we had not yet been invoiced. As we are invoiced for these goods and services, this balance will reduce and accounts payable will increase. For the year ended December 31, 2022, accrued purchases increased as we continued construction and expansion of our facilities and operations.

(2)

Taxes payable includes value added tax, sales tax, property tax, use tax and income tax payables.