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Other Liabilities
 12 Months Ended
Dec. 31, 2019
Other Liabilities Disclosure [Abstract]  
Other Liabilities Other Liabilities
A summary of “Other liabilities” as of December 31, 2019 and 2018 is as follows:
 
 
2019
 
2018
 
 
(in millions)
Advances on buy-back agreements
 
$
1,472

 
$
1,870

Warranty and campaign programs
 
919

 
925

Marketing and sales incentive programs
 
1,279

 
1,329

Tax payables
 
696

 
685

Accrued expenses and deferred income
 
639

 
609

Accrued employee benefits
 
562

 
680

Lease liabilities
 
449

 
—

Legal reserves and other provisions
 
299

 
368

Contract reserve
 
319

 
262

Contract liabilities
 
1,236

 
1,368

Restructuring reserve
 
103

 
71

Other
 
866

 
791

Total
 
$
8,839


$
8,958


Warranty and Campaign Program
As described in “Note 2: Summary of Significant Accounting Policies,” CNH Industrial pays for basic warranty and other service action costs. A summary of recorded activity for the basic warranty and campaign program accrual for the years ended December 31, 2019 and 2018 are as follows:  

 
 
2019
 
2018
 
 
(in millions)
Balance, beginning of year
 
$
925

 
$
932

Current year additions
 
801

 
826

Claims paid
 
(749
)
 
(724
)
Currency translation adjustment and other
 
(58
)
 
(109
)
Balance, end of year
 
$
919


$
925


Advance on Buy-back Agreements
As described in “Note 2: Summary of Significant Accounting Policies,” the repurchase value of the asset relating to new vehicle sales with a buy-back commitment by Commercial and Specialty Vehicles is recognized as advances on buy-back agreements.
Restructuring Provision
The Company incurred restructuring costs of $109 million, $61 million and $93 million for the years ended December 31, 2019, 2018, and 2017, respectively. These costs were as follows:
•
In 2019, Commercial and Specialty Vehicles, Agriculture, Construction and Powertrain recorded $37 million, $41 million, $18 million and $7 million respectively, which were primarily attributable to actions including the “Transform2Win” strategy.
•
In 2018, Commercial and Specialty Vehicles and Agriculture recorded $30 million and $26 million respectively, which were primarily attributable to actions as part of the Efficiency Program launched in 2014.
•
In 2017, Commercial and Specialty Vehicles recorded $69 million mainly due to additional capacity realignment in the firefighting business and actions to reduce selling, general and administrative expenses as part of CNH Industrial’s Efficiency Program launched in 2014. Agricultural Equipment recorded $14 million, mainly as a result of footprint rationalization actions included in the Efficiency Program of the Company.
The following table sets forth restructuring activity for the years ended December 31, 2019, 2018 and 2017:

 
 
Severance
and
Other
Employee
Costs
 
Facility
Related
Costs
 
Other
Restructuring
 
Total
 
 
(in millions)
Balance at January 1, 2017
 
$
23

 
$
7

 
$
—

 
$
30

Restructuring charges
 
76

 
17

 
—

 
93

Reserves utilized: cash
 
(53
)
 
(1
)
 
—

 
(54
)
Reserves utilized: non-cash
 
(2
)
 
(13
)
 
—

 
(15
)
Currency translation adjustments
 
4

 
2

 
—

 
6

Balance at December 31, 2017
 
$
48


$
12


$
—


$
60

Restructuring charges
 
39

 
17

 
5

 
61

Reserves utilized: cash
 
(36
)
 
—

 
(2
)
 
(38
)
Reserves utilized: non-cash
 
(9
)
 
1

 
—

 
(8
)
Currency translation adjustments
 
(2
)
 
—

 
(2
)
 
(4
)
Balance at December 31, 2018
 
$
40


$
30


$
1


$
71

Restructuring charges
 
98

 
(2
)
 
13

 
109

Reserves utilized: cash
 
(77
)
 
25

 
(4
)
 
(56
)
Reserves utilized: non-cash
 
3

 
(16
)
 
(7
)
 
(20
)
Currency translation adjustments
 
(2
)
 
1

 
—

 
(1
)
Balance at December 31, 2019
 
$
62


$
38


$
3


$
103