Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2012

($ in millions)

At December 31:	2012		2011
Income tax reserves	$	2,527	$	3,989
Executive compensation accruals	1,542		1,388
Disability benefits	890		835
Derivative liabilities	78		166
Special actions	430		347
Workforce reductions	473		366
Deferred taxes	448		549
Environmental accruals	216		249
Noncurrent warranty accruals	167		163
Asset retirement obligations	127		166
Other	709		777
Total	$	7,607	$	8,996

Special actions liability rollforward

(in millions)

	Liability								Liability
	as of								as of
	January 1,					Other			December 31,
	2012		Payments			Adjustments*			2012
Current
Workforce	$	33	$	(32	)	$	27		$	28
Space	4		(4		)	1			2
Total current	$	38	$	(36	)	$	28		$	30
Noncurrent
Workforce	$	344	$	—		$	85		$	430
Space	3		—			(3		)	0
Total noncurrent	$	347	$	—		$	83		$	430

* The other adjustments column in the table above principally includes the reclassification of noncurrent to current, remeasurement of actuarial assumptions, foreign currency translation adjustments and interest accretion.

- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References+ Details