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OTHER CURRENT AND NON-CURRENT LIABILITIES (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Other current liabilities: |  |
Payroll and employee related | $ 329 | $ 314
Customer related | 124 | 108
Indirect taxes | 121 | 115
Income taxes payable | 103 | 107
Product warranties (Note 13) | 91 | 110
Employee termination benefits (Note 4) | 61 | 21
Operating leases (Note 22) | 37 | 22
Accrued freight | 26 | 30
Interest | 26 | 22
Contract liabilities (Note 3) | 18 | 14
Supplier related | 16 | 15
Insurance | 16 | 18
Deferred engineering | 13 | 23
Other non-income taxes | 12 | 12
Retirement related (Note 18) | 11 | 11
Dividends payable | 0 | 21
Other | 144 | 121
Total other current liabilities | 1,148 | 1,084
Other non-current liabilities: |  |
Other income tax liabilities | 226 | 242
Deferred income taxes (Note 7) | 160 | 143
Operating leases (Note 22) | 112 | 85
Product warranties (Note 13) | 105 | 75
Deferred income | 83 | 59
Earn-out liability (Note 2) | 13 | 10
Employee termination benefits (Note 4) | 7 | 18
Other | 61 | 54
Total other non-current liabilities | $ 767 | $ 686

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