ACCRUED EXPENSES AND OTHER LIABILITIES

12 Months Ended

Dec. 31, 2022

Accrued Liabilities and Other Liabilities [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

	December 31, 2022						December 31, 2021
(In millions)	Accrued Expenses		Non-Current Liabilities		Total		Accrued Expenses		Non-Current Liabilities		Total
Salaries and wages	$	259	$	—	$	259	$	210	$	—	$	210
Deferred compensation	5		80		85		6		91		97
Pension and other employee benefits	29		179		208		29		188		217
Insurance obligations (1)	179		309		488		186		311		497
Operating taxes (2)	132		—		132		166		—		166
Interest	41		—		41		37		—		37
Deposits, mainly from customers	84		—		84		95		—		95
Operating lease liabilities (3)	191		541		732		100		256		356
Deferred revenue (4)	178		366		544		183		411		594
Other (5)	102		93		195		108		57		165
Total	$	1,200	$	1,568	$	2,768	$	1,120	$	1,314	$	2,434

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(1) Insurance obligations are primarily comprised of self-insured claim liabilities.

(2) 2021 amount includes the deferral of certain payroll taxes allowed under the CARES Act.

(3) Refer to Note 24, "Acquisitions", for further information.

(4) Refer to Note 4, "Revenue", for further information.

(5)    As of December 31, 2022, and 2021, includes $13 million and $8 million, respectively, of restructuring liabilities related to the exit of the FMS U.K. business. Refer to Note 21, "Other Items Impacting Comparability" for further information.

We recognized a benefit of $25 million in 2022 and $6 million in 2021 within earnings from continuing operations from the favorable development of estimated prior years claims where costs were lower than self-insured loss reserves. We recognized a charge of $18 million in 2020 within earnings from continuing operations from the unfavorable development of estimated prior years claims where costs exceeded self-insured loss reserves.