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Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets |  |
Postretirement benefits other than pensions | $ 1,742 | $ 1,695
Pension and other employee benefit plans | 2,999 | 2,968
Warranties, dealer and customer allowances, claims and discounts | 5,538 | 6,299
Miscellaneous | 3,479 | 1,965
Total deferred tax assets before valuation allowances | 34,991 | 34,379
Less: valuation allowances | (9,095) | (8,135)
Total deferred tax assets | 25,896 | 26,244
Deferred tax liabilities |  |
Property, plant and equipment | 1,670 | 1,565
Intangible assets | 744 | 763
Total deferred tax liabilities | 2,414 | 2,328
Net deferred tax assets | 23,482 | 23,916
U.S. |  |
Deferred tax assets |  |
U.S. capitalized research expenditures | 6,763 | 6,035
Operating loss and tax credit carryforwards | 7,254 | 8,686
Deferred tax liabilities |  |
Operating loss and tax credit carryforwards subject to expiration | 7,100 |
Operating loss and tax credit carryforwards not subject to expiration | 137 |
Non-U.S. |  |
Deferred tax assets |  |
Operating loss and tax credit carryforwards | 7,216 | 6,731
Deferred tax liabilities |  |
Operating loss and tax credit carryforwards subject to expiration | 1,300 |
Operating loss and tax credit carryforwards not subject to expiration | 5,900 |
Germany, Spain and South Korea |  |
Deferred tax assets |  |
Less: valuation allowances | $ (9,100) | $ (8,100)

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