Supplemental Balance Sheet Information

Inventories by major class are as follows at December 31:



Inventories	2017		2016
Raw materials and supplies	$	267	$	266
Work-in-process	42		42
Finished goods	912		863
Total Inventories	$	1,221	$	1,171

Inventories valued under LIFO amounted to $289 and $278 at December 31, 2017 and 2016, respectively. The excess of current cost over LIFO cost at the end of each year was $63 and $30, respectively. The liquidations of LIFO inventory quantities had no material effect on income in 2017, 2016 and 2015.



Property, plant and equipment, net	2017			2016
Land	$	159		$	147
Buildings	1,655			1,544
Manufacturing machinery and equipment	5,165			4,971
Other equipment	1,481			1,280
	8,460			7,942
Accumulated depreciation	(4,388		)	(4,102		)
Total Property, plant and equipment, net	$	4,072		$	3,840



Other accruals	2017		2016
Accrued advertising and coupon redemption	$	510	$	491
Accrued payroll and employee benefits	325		309
Accrued taxes other than income taxes	123		112
Restructuring accrual	181		112
Pension and other retiree benefits	81		80
Accrued interest	34		29
Derivatives	20		4
Other	557		590
Total Other accruals	$	1,831	$	1,727



Other liabilities	2017		2016
Pension and other retiree benefits	$	1,724	$	1,794
Restructuring accrual	53		69
Other	478		172
Total Other liabilities	$	2,255	$	2,035