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Other current and non-current liabilities | 9 Months Ended
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Sep. 30, 2025
Payables and Accruals [Abstract] |
Other current and non-current liabilities | Other current and non-current liabilities Other current liabilities As of September 30, 2025 and December 31, 2024, other current liabilities included the following:
(In $ millions) |  | September 30, 2025 |  | December 31, 2024
Accrued expenses |  | 190 |  |  | 183 |
Contract liabilities |  | 67 |  |  | 63 |
Employee withheld taxes, social security and vacation payments |  | 55 |  |  | 64 |
Taxes payable |  | 28 |  |  | 20 |
Accrued interest expense |  | 8 |  |  | 21 |
Unfavorable drilling contracts |  | 5 |  |  | 19 |
Other liabilities |  | 14 |  |  | 13 |
Total other current liabilities |  | 367 |  |  | 383 |
Other non-current liabilities As of September 30, 2025 and December 31, 2024, other non-current liabilities included the following:
(In $ millions) |  | September 30, 2025 |  | December 31, 2024
Uncertain tax positions |  | 61 |  |  | 55 |
Contract liabilities |  | 44 |  |  | 48 |
Lease liabilities |  | 17 |  |  | 8 |
Unfavorable drilling contracts |  | — |  |  | 3 |
Other liabilities |  | 15 |  |  | 2 |
Total other non-current liabilities |  | 137 |  |  | 116 |
Unfavorable drilling contracts The following table summarizes the movement in unfavorable drilling contracts for the nine months ended September 30, 2025:
(In $ millions) |  |  |  |  |  | Carrying amount
As of January 1, 2025 |  |  |  |  |  | 22 |
Amortization |  |  |  |  |  | (6) |
As of March 31, 2025 |  |  |  |  |  | 16 |
Amortization |  |  |  |  |  | (6) |
As of June 30, 2025 |  |  |  |  |  | 10 |
Amortization |  |  |  |  |  | (5) |
As of September 30, 2025 |  |  |  |  |  | 5 |
The amortization is recognized in the unaudited Condensed Consolidated Statement of Operations as "Depreciation and amortization". The weighted average remaining amortization for unfavorable contracts is nine months. The table below shows the amounts relating to unfavorable contracts that is expected to be amortized over the following periods:
| Period ended December 31,
(In $ millions) | Remainder of 2025 | 2026 |  |  | Total
Amortization of unfavorable contracts | 2 |  | 3 |  |  |  | 5 |

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