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Supplemental Balance Sheet Data
 12 Months Ended
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Supplemental Balance Sheet Data Supplemental Balance Sheet Data
Accounts Receivable—Net
Accounts receivable—net consist of the following:
 December 31,
 20222021
 (in millions)
Trade$542 $464 
Other40 33 
Accounts receivable—net$582 $497 
Inventories
Inventories consist of the following:
 December 31,
 20222021
 (in millions)
Finished goods$437 $358 
Raw materials, spare parts and supplies37 50 
Total inventories$474 $408 
Other Assets
Other assets consist of the following:
 December 31,
 20222021
 (in millions)
Spare parts$180 $160 
Intangible assets—net15 45 
Nonqualified employee benefit trusts16 20 
Tax-related assets545 33 
Other30 27 
Total other assets$786 $285 
Tax-related assets include long-term receivables related to U.S. and Canadian transfer pricing and the related interest, and certain payments to Canadian taxing authorities. See Note 10—Income Taxes for additional information.
Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist of the following:
 December 31,
 20222021
 (in millions)
Accounts payable$63 $110 
Accrued natural gas costs200 168 
Payroll and employee-related costs82 88 
Accrued interest30 30 
Other200 169 
Total accounts payable and accrued expenses$575 $565 
Payroll and employee-related costs include accrued salaries and wages, vacation, benefits, incentive plans and payroll taxes.
Accrued interest includes interest payable on our outstanding senior notes. See Note 12—Financing Agreements and Note 13—Interest Expense for additional information.
Other includes accrued utilities, property and other taxes, sales incentives and other credits, accrued litigation settlement costs, accrued maintenance and professional services.
Other Current Liabilities
As of December 31, 2022, other current liabilities of $95 million primarily includes $85 million of unrealized loss on natural gas derivatives and $6 million for asset retirement obligations related to our Ince complex.
As of December 31, 2021, other current liabilities of $54 million primarily includes $47 million of unrealized loss on natural gas derivatives and $5 million representing the current portion of the unrealized loss on the embedded derivative liability related to our strategic venture with CHS.
See Note 9—Fair Value Measurements, Note 15—Derivative Financial Instruments, Note 17—Noncontrolling Interest and Note 23—Asset Retirement Obligations for additional information.
Other Liabilities
Other liabilities consist of the following:
 December 31,
 20222021
 (in millions)
Benefit plans and deferred compensation$92 $165 
Tax-related liabilities267 62 
Unrealized loss on embedded derivative1 10 
Other15 14 
Other liabilities$375 $251 
Benefit plans and deferred compensation include liabilities for pensions, retiree medical benefits, and the noncurrent portion of incentive plans. See Note 11—Pension and Other Postretirement Benefits for additional information.
Tax-related liabilities include reserves for unrecognized tax benefits and the related interest. See Note 10—Income Taxes for additional information.