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OTHER LIABILITIES AND DEFERRED REVENUE
 9 Months Ended
Sep. 30, 2025
Other Liabilities [Abstract]  
OTHER LIABILITIES AND DEFERRED REVENUE OTHER LIABILITIES AND DEFERRED REVENUE
Other liabilities and deferred revenue were as follows (in millions):
 December 31,
2024		September 30,
2025
Current
Dealer and dealers’ customer allowances and claims$14,140 $15,086 
Deferred revenue3,331 4,839 
Employee benefit plans2,457 2,988 
Accrued interest1,346 1,369 
Operating lease liabilities558 578 
OPEB (a)335 338 
Pension (a)215 224 
Other (b)5,400 5,730 
Total current other liabilities and deferred revenue$27,782 $31,152 
Non-current 
Dealer and dealers’ customer allowances and claims$9,836 $12,059 
Deferred revenue4,910 5,199 
OPEB (a)4,080 4,048 
Pension (a)4,470 4,021 
Operating lease liabilities1,782 1,864 
Employee benefit plans806 753 
Other (b)2,948 3,017 
Total non-current other liabilities and deferred revenue$28,832 $30,961 
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(a)Balances at September 30, 2025 reflect pension and OPEB liabilities at December 31, 2024, updated for: service and interest cost; expected return on assets; curtailments, settlements, and associated interim remeasurement (where applicable); separation expense; actual benefit payments; and cash contributions. The discount rate and rate of expected return assumptions are unchanged from year-end 2024. Included in Other assets are pension assets of $4.1 billion and $4.6 billion at December 31, 2024 and September 30, 2025, respectively.
(b)Includes current derivative liabilities of $1.0 billion and $0.6 billion at December 31, 2024 and September 30, 2025, respectively. Includes non-current derivative liabilities of $0.9 billion and $0.5 billion at December 31, 2024 and September 30, 2025, respectively (see Note 13).