Other Liabilities (Note)

9 Months Ended

Sep. 30, 2014

Other Liabilities

Other current liabilities as of September 30, 2014 and December 31, 2013 are detailed below.



	September 30, 2014		December 31, 2013
	($ in millions)
Revenues and royalties due others	$	1,401	$	1,409
Accrued natural gas, oil and NGL drilling and production costs	389		457
Joint interest prepayments received	382		464
Accrued compensation and benefits	250		320
Other accrued taxes	115		161
Accrued dividends	102		101
Other	496		599
Total other current liabilities	$	3,135	$	3,511

Other long-term liabilities as of September 30, 2014 and December 31, 2013 are detailed below.



	September 30, 2014		December 31, 2013
	($ in millions)
CHK Utica ORRI conveyance obligation^(a)	$	227	$	250
CHK C-T ORRI conveyance obligation^(b)	139		149
Financing obligations	30		31
Unrecognized tax benefits	55		317
Other	236		237
Total other long-term liabilities	$	687	$	984

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(a)	$13 million and $13 million of the total $240 million and $263 million obligations are recorded in other current liabilities as of September 30, 2014 and December 31, 2013, respectively. See Noncontrolling Interests in Note 7 for further discussion of the transaction.


(b)	$21 million and $12 million of the total $160 million and $161 million obligations are recorded in other current liabilities as of September 30, 2014 and December 31, 2013, respectively. See Noncontrolling Interests in Note 7 for further discussion of the transaction.