Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

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

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

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