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Other Liabilities
 12 Months Ended
Dec. 31, 2023
Other Liabilities Disclosure [Abstract]  
Other Liabilities Other Liabilities
A summary of “Other liabilities” as of December 31, 2023 and 2022 is as follows:
(in millions of dollars)
20232022
Warranty and campaign programs$610 $544 
Marketing and sales incentive programs2,409 1,556 
Tax payables704 506 
Accrued expenses and deferred income946 700 
Accrued employee benefits524 535 
Lease liabilities 300 228 
Legal reserves and other provisions342 263 
Contract reserve24 16 
Contract liabilities50 33 
Restructuring reserve43 30 
Other355 436 
Total$6,307 $4,847 
Warranty and Campaign Program
As described in “Note 2: Summary of Significant Accounting Policies,” CNH 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, 2023 and 2022 are as follows:
(in millions of dollars)
20232022
Balance at beginning of year$544 $526 
Current year additions566 475 
Claims paid(510)(440)
Currency translation adjustment and other10 (17)
Balance at end of year$610 $544 
Restructuring Provision
The Company incurred restructuring costs of $67 million, $31 million and $35 million for the years ended December 31, 2023, 2022 and 2021, respectively. These costs were as follows:
•In 2023, Agriculture, Construction and Financial Services recorded $51 million, $14 million and $2 million respectively.
•In 2022, Agriculture and Construction recorded $21 million and $10 million, respectively.
•In 2021, Agriculture and Construction recorded $20 million and $15 million, respectively.
The following table sets forth restructuring activity for the years ended December 31, 2023, 2022 and 2021:
(in millions of dollars)
Severance and Other Employee Costs
Facility Related
Costs
Other
Restructuring
Total
Balance at January 1, 2021$5 $18 $3 $26 
Restructuring charges34 — 1 35 
Reserves utilized: cash(30)(1)(1)(32)
Reserves utilized: non-cash8 (6)(2)— 
Currency translation adjustments— — — — 
Balance at December 31, 202117 11 1 29 
Restructuring charges23 4 4 31 
Reserves utilized: cash(12)(3)(3)(18)
Reserves utilized: non-cash(2)(9)— (11)
Currency translation adjustments(1)— — (1)
Balance at December 31, 202225 3 2 30 
Restructuring charges36 23 8 67 
Reserves utilized: cash(19)(23)(12)(54)
Reserves utilized: non-cash(3)1 2 — 
Currency translation adjustments— — — — 
Balance at December 31, 2023$39 $4 $— $43