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OTHER LIABILITIES
 3 Months Ended
Mar. 31, 2024
Other Liabilities Disclosure [Abstract]  
OTHER LIABILITIES OTHER LIABILITIES
A summary of "Other liabilities" as of March 31, 2024 and December 31, 2023 is as follows (in millions of dollars):
March 31, 2024December 31, 2023
Warranty and campaign programs$601 $610 
Marketing and sales incentive programs2,336 2,409 
Tax payables473 704 
Accrued expenses and deferred income1,003 946 
Accrued employee benefits415 524 
Lease liabilities318 300 
Legal reserves and other provisions359 342 
Contract reserve23 24 
Contract liabilities
55 50 
Restructuring reserve42 43 
Other342 355 
Total$5,967 $6,307 
Warranty and Campaign Programs
CNH pays for basic warranty and other service action costs. A summary of recorded activity for the three months ended March 31, 2024 and 2023, for the basic warranty and accruals for campaign programs are as follows (in millions of dollars):
Three Months Ended March 31,
20242023
Balance, beginning of period$610 $544 
Current year additions142 109 
Claims paid(142)(107)
Currency translation adjustment and other(9)5 
Balance, end of period$601 $551 
Restructuring Expense
The Company incurred restructuring expenses of $31 million and $1 million during the three months ended March 31, 2024 and 2023, respectively