Supplemental Balance Sheet Information

Inventories by major class are as follows at December 31:



Inventories	2016		2015
Raw materials and supplies	$	266	$	261
Work-in-process	42		45
Finished goods	863		874
Total Inventories	$	1,171	$	1,180

Inventories valued under LIFO amounted to $278 and $268 at December 31, 2016 and 2015, respectively. The excess of current cost over LIFO cost at the end of each year was $30 and $6, respectively. The liquidations of LIFO inventory quantities had no material effect on income in 2016, 2015 and 2014.



Property, plant and equipment, net	2016			2015
Land	$	147		$	153
Buildings	1,544			1,492
Manufacturing machinery and equipment	4,971			5,166
Other equipment	1,280			1,248
	7,942			8,059
Accumulated depreciation	(4,102		)	(4,263		)
Total Property, plant and equipment, net	$	3,840		$	3,796



Other accruals	2016		2015
Accrued advertising and coupon redemption	$	491	$	512
Accrued payroll and employee benefits	309		322
Accrued taxes other than income taxes	112		121
Restructuring accrual	112		119
Pension and other retiree benefits	80		74
Accrued interest	29		36
Derivatives	4		5
Other	590		656
Total Other accruals	$	1,727	$	1,845



Other liabilities	2016		2015
Pension and other retiree benefits	$	1,794	$	1,650
Restructuring accrual	69		96
Other	172		220
Total Other liabilities	$	2,035	$	1,966