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OTHER LIABILITIES
 6 Months Ended
Jun. 30, 2024
Other Liabilities Disclosure [Abstract]  
OTHER LIABILITIES OTHER LIABILITIES
A summary of "Other liabilities" as of June 30, 2024 and December 31, 2023 is as follows (in millions of dollars):
June 30, 2024December 31, 2023
Warranty and campaign programs$637 $610 
Marketing and sales incentive programs2,390 2,409 
Tax payables309 704 
Accrued expenses and deferred income905 946 
Accrued employee benefits449 524 
Lease liabilities297 300 
Legal reserves and other provisions375 342 
Contract reserve21 24 
Contract liabilities
59 50 
Restructuring reserve57 43 
Other354 355 
Total$5,853 $6,307 
Warranty and Campaign Programs
CNH pays for basic warranty and other service action costs. A summary of recorded activity for the three and six months ended June 30, 2024 and 2023, for the basic warranty and accruals for campaign programs are as follows (in millions of dollars):
Three Months Ended June 30,Six Months Ended June 30,
2024202320242023
Balance, beginning of period$601 $551 $610 $544 
Current year additions183 156 325 265 
Claims paid(138)(120)(280)(227)
Currency translation adjustment and other(9)1 (18)6 
Balance, end of period$637 $588 $637 $588 
Restructuring Expenses
The Company incurred restructuring expenses of $51 million and $2 million during the three months ended June 30, 2024 and 2023, respectively, and $82 million and $3 million during the six months ended June 30, 2024 and 2023, primarily due to employee separation costs. The Company’s restructuring program announced in November 2023 targets both labor and non-labor SG&A expenses. The Company has incurred a total of $114 million from launch to June 30, 2024 under this program and expects to incur aggregated restructuring charges of up to $180 million through 2024.