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)

The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to research and development costs that are expensed in accordance with generally accepted accounting principles but capitalized for income tax purposes.

No definition available.