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OTHER LIABILITIES | 6 Months Ended
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Jun. 30, 2019
Other Liabilities Disclosure [Abstract] |
OTHER LIABILITIES | OTHER LIABILITIES A summary of Other liabilities as of June 30, 2019 and December 31, 2018 is as follows:
| June 30, 2019 |  | December 31, 2018
| (in millions)
Repurchase price on buy-back agreements | $ | 1,707 |  |  | $ | 1,870 |
Warranty and campaign programs | 941 |  |  | 925 |
Marketing and sales incentive programs | 1,342 |  |  | 1,329 |
Tax payables | 778 |  |  | 685 |
Accrued expenses and deferred income | 629 |  |  | 609 |
Accrued employee benefits | 593 |  |  | 680 |
Lease liabilities | 432 |  |  | — |
Legal reserves and other provisions | 336 |  |  | 368 |
Contract reserve | 290 |  |  | 262 |
Contract liabilities(1) | 1,299 |  |  | 1,368 |
Restructuring reserve | 85 |  |  | 71 |
Other | 772 |  |  | 791 |
Total | $ | 9,204 |  |  | $ | 8,958 |
(1) | Contract liabilities include $708 million and $773 million at June 30, 2019 and December 31, 2018, respectively, for future rents related to buy-back agreements.
Warranty and Campaign Programs CNH Industrial pays for basic warranty and other service action costs. A summary of recorded activity for the three and six months ended June 30, 2019 and 2018 for the basic warranty and accruals for campaign programs are as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
| (in millions) |  | (in millions)
Balance at beginning of period | $ | 915 |  |  | $ | 959 |  |  | $ | 925 |  |  | $ | 932 |
Current year additions | 220 |  |  | 233 |  |  | 404 |  |  | 437 |
Claims paid | (203 | ) |  | (169 | ) |  | (383 | ) |  | (370 | )
Currency translation adjustment and other | 9 |  |  | (96 | ) |  | (5 | ) |  | (72 | )
Balance at June 30 | $ | 941 |  |  | $ | 927 |  |  | $ | 941 |  |  | $ | 927 |
Restructuring Provision The Company incurred restructuring expenses of $28 million and $36 million during the three and six months ended June 30, 2019, respectively, primarily attributable to actions by CNH Industrial in conjunction with the previously announced launch of a new organization structure focused on operating segments. The Company incurred restructuring expenses of $5 million and $8 million during the three and six months ended June 30, 2018, respectively.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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