Accrued and Other Liabilities

6 Months Ended

Jun. 30, 2021

Accrued Liabilities and Other Liabilities [Abstract]


	June 30, 2021		December 31, 2020
Accrued liabilities
Dealer and customer allowances, claims and discounts	$	4,359	$	7,300
Deferred revenue	2,660		3,132
Product warranty and related liabilities	3,339		3,048
Payrolls and employee benefits excluding postemployment benefits	1,732		1,864
Other	7,100		7,725
Total accrued liabilities	$	19,190	$	23,069


Other liabilities
Deferred revenue	$	3,156	$	2,715
Product warranty and related liabilities	5,841		5,193
Operating lease liabilities	979		969
Employee benefits excluding postemployment benefits	818		822
Postemployment benefits including facility idling reserves	777		739
Other	3,081		3,009
Total other liabilities	$	14,652	$	13,447


	Three Months Ended				Six Months Ended
	June 30, 2021		June 30, 2020		June 30, 2021		June 30, 2020
Product Warranty and Related Liabilities
Warranty balance at beginning of period	$	8,077	$	7,398	$	8,242	$	7,798
Warranties issued and assumed in period – recall campaigns	1,328		41		1,449		158
Warranties issued and assumed in period – product warranty	463		220		905		718
Payments	(786)		(652)		(1,519)		(1,533)
Adjustments to pre-existing warranties	81		(1)		92		(20)
Effect of foreign currency and other	17		34		11		(81)
Warranty balance at end of period	$	9,180	$	7,040	$	9,180	$	7,040

In the three months ended June 30, 2021, we recorded warranty recall campaign accruals of $1.3 billion, of which $812 million relates to the Chevrolet Bolt EV. We estimate our reasonably possible loss in excess of amounts accrued for recall campaigns to be insignificant at June 30, 2021. Refer to Note 13 to our condensed consolidated financial statements for more details on the Chevrolet Bolt EV recall and Takata Corporation (Takata) matters.