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Asset Retirement Obligations
 9 Months Ended
Sep. 30, 2013
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations
Asset Retirement Obligations
Asset retirement obligation (ARO) consists primarily of estimated costs of dismantlement, removal, site reclamation and similar activities associated with our oil and gas properties. Changes in ARO are as follows:
 
Nine Months Ended
September 30,
 
2013
 
2012
(millions)
 
 
 
Asset Retirement Obligations, Beginning Balance
$
402

 
$
377

Liabilities Incurred
4

 
24

Liabilities Settled
(15
)
 
(98
)
Revision of Estimate
7

 
30

Accretion Expense (1)
21

 
21

Other
(2
)
 
(34
)
Asset Retirement Obligations, Ending Balance
$
417

 
$
320


(1) Accretion expense is included in DD&A expense in the consolidated statements of operations.
Liabilities incurred in 2013 relate primarily to wells drilled in the DJ Basin and Marcellus Shale, onshore US. Liabilities incurred in 2012 include costs to abandon the Leviathan-2 appraisal well, offshore Israel.
Liabilities settled in 2013 relate primarily to onshore US properties that have been sold. See Note 3. Divestitures. Liabilities settled in 2012 related primarily to certain North Sea and non-core onshore US property sales and the Leviathan-2 appraisal well.
Revisions relate primarily to our Alen development, offshore Equatorial Guinea, in 2013 and China in 2012.
Other includes ARO liabilities associated with properties held for sale, including certain onshore US properties in 2013 and North Sea properties in 2012. The liabilities are included within liabilities associated with assets held for sale. See Note 2. Basis of Presentation.