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Accrued Expenses and Other Long-Term Liabilities | 12 Months Ended
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Dec. 31, 2014
Accrued Expenses and Other Long-Term Liabilities [Abstract] |
ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES |
10. | ACCRUED EXPENSES AND OTHER LONG-TERM LIABILITIES
Accrued expenses and other long-term liabilities consisted of the following (in millions):
|  | Accrued Expenses |  | Other Long- Term Liabilities
|  | December 31,
|  | 2014 |  | 2013 |  | 2014 |  | 2013
Defined benefit plan liabilities (see Note 14) |  | $ | 48 |  |  | $ | 30 |  |  | $ | 792 |  |  | $ | 507 |
Wage and other employee-related liabilities |  | 294 |  |  | 257 |  |  | 104 |  |  | 97 |
Uncertain income tax position liabilities, including related penalties and interest (see Note 16) (a) |  | — |  |  | — |  |  | 316 |  |  | 205 |
Environmental liabilities |  | 26 |  |  | 24 |  |  | 269 |  |  | 277 |
Accrued interest expense |  | 88 |  |  | 90 |  |  | — |  |  | — |
Derivative liabilities |  | — |  |  | 13 |  |  | — |  |  | — |
Asset retirement obligations |  | 20 |  |  | 5 |  |  | 71 |  |  | 26 |
Other accrued liabilities |  | 120 |  |  | 103 |  |  | 387 |  |  | 217 |
Accrued expenses and other long-term liabilities |  | $ | 596 |  |  | $ | 522 |  |  | $ | 1,939 |  |  | $ | 1,329 |
___________________________ (a) As of December 31, 2014, our total liability for uncertain tax positions, including related penalties and interest, was $484 million, with $168 million classified as a current liability and reflected in “Income taxes payable” and the remaining $316 million classified as a long-term liability and reflected in “Other long-term liabilities” as detailed in this table. As of December 31, 2013, our total liability for uncertain tax positions, including related penalties and interest, was $443 million, with $238 million classified as a current liability and reflected in “Income taxes payable” and the remaining $205 million classified as a long-term liability and reflected in “Other long-term liabilities” as detailed in this table. Environmental Liabilities Changes in our environmental liabilities were as follows (in millions):
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Balance as of beginning of year | $ | 301 |  |  | $ | 269 |  |  | $ | 274 |
Additions to liability | 26 |  |  | 67 |  |  | 23 |
Reductions to liability | — |  |  | (1 | ) |  | (1 | )
Payments, net of third-party recoveries | (27 | ) |  | (28 | ) |  | (29 | )
Separation of retail business | — |  |  | (4 | ) |  | — |
Foreign currency translation | (5 | ) |  | (2 | ) |  | 2 |
Balance as of end of year | $ | 295 |  |  | $ | 301 |  |  | $ | 269 |
See Note 12 for further information regarding environmental matters. Asset Retirement Obligations We have asset retirement obligations with respect to certain of our refinery assets due to various legal obligations to clean and/or dispose of various component parts of each refinery at the time they are retired. However, these component parts can be used for extended and indeterminate periods of time as long as they are properly maintained and/or upgraded. It is our practice and current intent to maintain our refinery assets and continue making improvements to those assets based on technological advances. As a result, we believe that our refineries have indeterminate lives for purposes of estimating asset retirement obligations because dates or ranges of dates upon which we would retire refinery assets cannot reasonably be estimated at this time. When a date or range of dates can reasonably be estimated for the retirement of any component part of a refinery, we estimate the cost of performing the retirement activities and record a liability for the fair value of that cost using established present value techniques. Prior to the separation of our retail business, we also had asset retirement obligations for the removal of underground storage tanks (USTs) at owned and leased retail sites. There is no legal obligation to remove USTs while they remain in service. However, environmental laws in the U.S. and Canada require that unused USTs be removed within certain periods of time after the USTs are no longer in service, usually one to two years depending on the jurisdiction in which the USTs are located. We had previously estimated that USTs at our formerly owned retail sites would remain in service approximately 20 years and that we would then have an obligation to remove those USTs. For our formerly leased retail sites, our lease agreements generally required that we remove certain improvements, primarily USTs and signage, upon termination of the lease. All of the USTs and the related asset retirement obligations were retained by CST after the separation from us. Therefore, we have no asset retirement obligations in connection with the USTs subsequent to the separation of our retail business on May 1, 2013. Changes in our asset retirement obligations were as follows (in millions).
| Year Ended December 31,
| 2014 |  | 2013 |  | 2012
Balance as of beginning of year | $ | 31 |  |  | $ | 108 |  |  | $ | 87 |
Additions to accrual | 60 |  |  | 2 |  |  | 14 |
Revisions in estimated cash flows | — |  |  | — |  |  | 13 |
Accretion expense | 1 |  |  | 2 |  |  | 5 |
Settlements | (1 | ) |  | (1 | ) |  | (11 | )
Separation of retail business | — |  |  | (80 | ) |  | — |
Balance as of end of year | $ | 91 |  |  | $ | 31 |  |  | $ | 108 |
See Note 2 for further information regarding the 2014 additions to accrual related to our Aruba Refinery. There are no assets that are legally restricted for purposes of settling our asset retirement obligations.

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