Other Liabilities

Other current liabilities as of September 30, 2017 and December 31, 2016 are detailed below.



	September 30, 2017		December 31, 2016
	($ in millions)
Revenues and royalties due others	$	474	$	543
Accrued drilling and production costs	313		169
Joint interest prepayments received	72		71
Accrued compensation and benefits	195		239
Other accrued taxes	73		32
Bank of New York Mellon legal accrual^(a)	—		440
Other	270		304
Total other current liabilities	$	1,397	$	1,798

____________________________________________

(a)

In the Current Period, we received notice from the U.S. Supreme Court that it would not review our appeal of the decision by the U.S. District Court for the Southern District of New York regarding the redemption at par value of our 6.775% Senior Notes due 2019. As a result of the decision, we paid $441 million with cash on hand and borrowings under the credit facility, and the related supersedeas bond was released.

Other long-term liabilities as of September 30, 2017 and December 31, 2016 are detailed below.



	September 30, 2017		December 31, 2016
	($ in millions)
CHK Utica ORRI conveyance obligation^(a)	$	159	$	160
Unrecognized tax benefits	99		97
Other	102		126
Total other long-term liabilities	$	360	$	383

____________________________________________

(a)

The CHK Utica L.L.C. investors’ right to receive proportionately a 3% overriding royalty interest (ORRI) in the first 1,500 net wells drilled on our Utica Shale leasehold is subject to an increase to 4% on net wells earned in any year following a year in which we do not meet our net well commitment under the ORRI obligation, which runs through 2023. The liability represents the obligation to deliver future ORRIs. As of September 30, 2017 and December 31, 2016, approximately $30 million and $43 million of the total ORRI obligations are recorded in other current liabilities, respectively.