— Accrued Expenses and Other Current Liabilities

Self-Insurance Accruals

Prior to the deconsolidation of CEOC, we were self-insured for employee medical coverage (health, dental and vision). We now prepay CEOC for estimated employee medical insurance claims with residual differences between estimated and actual claims being reported in due to/from affiliates. We continue to be self-insured for workers’ compensation and other risk products through our captive insurance subsidiaries and provide insurance coverage to CEOC through these captives. We receive insurance premiums from CEOC on an installment basis, which are intended to cover claims processed on CEOC’s behalf.

Our insurance claims and reserves include accruals of estimated settlements for known claims, as well as accruals of actuarial estimates of incurred but not reported claims. In estimating these reserves, historical loss experience and judgments about the expected levels of costs per claim are considered. These claims are accounted for based on actuarial estimates of the undiscounted claims, including those claims incurred but not reported. We believe the use of actuarial methods to account for these liabilities provides a consistent and effective way to measure these highly judgmental accruals. We regularly monitor the potential for changes in estimates, evaluate our insurance accruals, and adjust our recorded provisions. Self-insurance accruals are included in the table below.

Detail of Accrued Expenses and Other Current Liabilities

	As of December 31,				CEOC
(In millions)	2015		2014		2014⁽¹⁾
Payroll and other compensation	$	171	$	220	$	125
Self-insurance accruals	168		204		35
Advance deposits	76		150		83
Accrued taxes	34		146		106
Total Rewards liability	1		47		46
Other accruals	138		432		257
Total accrued expenses and other current liabilities	$	588	$	1,199	$	652

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⁽¹⁾	CEOC was deconsolidated effective January 15, 2015, therefore no amounts are reported for CEOC as of December 31, 2015. See Note 3. CEOC amounts are included in consolidated 2014 balances above.