Accrued and Other Liabilities



	December 31, 2016		December 31, 2015
Accrued liabilities
Dealer and customer allowances, claims and discounts	$	9,934	$	8,076
Deposits primarily from rental car companies	3,010		5,051
Deferred revenue	2,755		2,227
Product warranty and related liabilities	3,517		3,487
Payrolls and employee benefits excluding postemployment benefits	3,067		2,378
Other	6,909		6,374
Total accrued liabilities	$	29,192	$	27,593
Other liabilities
Deferred revenue	$	2,362	$	2,007
Product warranty and related liabilities	6,184		5,792
Employee benefits excluding postemployment benefits	926		896
Postemployment benefits including facility idling reserves	798		833
Other	2,810		3,125
Total other liabilities	$	13,080	$	12,653



	Years Ended December 31,
	2016			2015			2014
Product Warranty and Related Liabilities
Warranty balance at beginning of period	$	9,279		$	9,646		$	7,601
Warranties issued and assumed in period – recall campaigns and courtesy transportation	982			986			2,910
Warranties issued and assumed in period – product warranty	2,552			2,325			2,540
Payments	(3,710		)	(3,987		)	(4,326		)
Adjustments to pre-existing warranties	625			588			1,187
Effect of foreign currency and other	(27		)	(279		)	(266		)
Warranty balance at end of period	$	9,701		$	9,279		$	9,646

During the three months ended September 30, 2014 we began accruing the costs for recall campaigns at the time of vehicle sale in GMNA, which resulted in a charge due to a change in estimate for previously sold vehicles of $874 million recorded in the three months ended June 30, 2014. We had historically accrued estimated costs related to recall campaigns in GMNA when probable and reasonably estimable, which typically occurred once it was determined a specific recall campaign was needed and announced. We estimate our reasonably possible loss in excess of amounts accrued for recall campaigns to be an insignificant amount at December 31, 2016.