The following table summarizes Devon's other expenses (income) presented in the accompanying consolidated comprehensive statements of earnings.


	Three Months Ended September 30,						Nine Months Ended September 30,
	2022			2021			2022			2021
Estimated future obligation under a performance guarantee	$	(44	)	$	—		$	(140	)	$	(18	)
Ukraine charitable pledge		—			—			20			—
Asset retirement obligation accretion		5			7			18			21
Severance and other non-income tax refunds		—			—			(3	)		(39	)
Other		(1	)		(5	)		14			(5	)
Total	$	(40	)	$	2		$	(91	)	$	(41	)

The first nine months of 2022 includes an approximately $140 million benefit related to the revision of a future obligation under a performance guarantee liability for previously divested assets. Due to improved commodity prices and market conditions, in the third quarter of 2022, the purchaser of these assets reimbursed Devon $44 million for the shortfall payments Devon and WPX previously made on the purchaser's behalf in 2021 and 2020. Additionally, in the first quarter of 2022, the purchaser was able to fully satisfy the $35 million obligation due in 2022. Devon also reduced the estimated future exposure of the performance guarantee by $61 million in 2022 based on probability-weighted cash flows for the remainder of the contract term of four years. The first nine months of 2021 includes an $18 million benefit related to the revision of the future obligation as the purchaser was able to partially satisfy the obligation.

The first nine months of 2022 includes a $20 million pledge for humanitarian relief for the Ukrainian people and surrounding countries supporting refugees.

During the first nine months of 2021, Devon received severance and other non-income tax refunds of $39 million.