Other liabilities and deferred revenue were as follows (in millions):



	June 30, 2016		December 31, 2015
Current
Dealer and dealers’ customer allowances and claims	$	9,632	$	8,122
Deferred revenue	5,639		4,662
Employee benefit plans	1,482		1,562
Accrued interest	946		840
OPEB	358		354
Pension (a)	266		249
Other	3,140		3,300
Total current other liabilities and deferred revenue	$	21,463	$	19,089
Non-current
Pension (a)	$	9,190	$	9,543
OPEB	5,392		5,347
Dealer and dealers’ customer allowances and claims	2,782		2,731
Deferred revenue	3,499		3,265
Employee benefit plans	1,112		1,041
Other	1,441		1,530
Total non-current other liabilities and deferred revenue	$	23,416	$	23,457

__________

(a)

Balances at June 30, 2016 reflect pension liabilities at December 31, 2015, updated for service and interest cost, expected return on assets, separation expense, actual benefit payments, and cash contributions. The discount rate and rate of expected return assumptions are unchanged from year-end 2015. Included in Other assets are pension assets of $2.1 billion and $1.6 billion at June 30, 2016 and December 31, 2015, respectively.