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Accrued Expenses and Accrued Litigation
 9 Months Ended
Sep. 30, 2023
Accrued Liabilities, Current [Abstract]  
Accrued Expenses and Accrued Litigation Accrued Expenses and Accrued Litigation
Accrued expenses consisted of the following:
September 30,
2023		December 31,
2022
 (in millions)
Customer and merchant incentives$5,667 $5,600 
Personnel costs996 1,322 
Income and other taxes555 279 
Other557 600 
Total accrued expenses$7,775 $7,801 
Customer and merchant incentives represent amounts to be paid to customers under business agreements. As of September 30, 2023 and December 31, 2022, long-term customer and merchant incentives included in other liabilities were $2,542 million and $2,293 million, respectively.
As of September 30, 2023 and December 31, 2022, the Company’s provision for litigation was $475 million and $1,094 million, respectively. These amounts are not included in the accrued expenses table above and are separately reported as accrued litigation on the consolidated balance sheet. The decrease during the nine months ended September 30, 2023 is primarily due to a $600 million decrease in the Company’s provision for litigation after a settlement became final in August 2023. See Note 15 (Legal and Regulatory Proceedings) for additional information regarding the Company’s accrued litigation.