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Other Liabilities (Tables) | 12 Months Ended
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Dec. 31, 2020
Other Liabilities Disclosure [Abstract] |
Summary of other liabilities | A summary of “Other liabilities” as of December 31, 2020 and 2019 is as follows:
|  | 2020 |  | 2019
|  | (in millions)
Advances on buy-back agreements |  | $ | 1,355 |  |  | $ | 1,472 |
Warranty and campaign programs |  | 995 |  |  | 919 |
Marketing and sales incentive programs |  | 1,324 |  |  | 1,279 |
Tax payables |  | 654 |  |  | 696 |
Accrued expenses and deferred income |  | 672 |  |  | 639 |
Accrued employee benefits |  | 681 |  |  | 562 |
Lease liabilities |  | 453 |  |  | 449 |
Legal reserves and other provisions |  | 332 |  |  | 299 |
Contract reserve |  | 389 |  |  | 319 |
Contract liabilities |  | 1,381 |  |  | 1,236 |
Restructuring reserve |  | 76 |  |  | 103 |
Other |  | 1,100 |  |  | 866 |
Total |  | $ | 9,412 |  |  | $ | 8,839 |
Summary of recorded activity for the basic warranty and campaign program accrual | A summary of recorded activity for the basic warranty and campaign program accrual for the years ended December 31, 2020 and 2019 are as follows:
|  | 2020 |  | 2019
|  | (in millions)
Balance, beginning of year |  | $ | 919 |  |  | $ | 925 |
Current year additions |  | 784 |  |  | 801 |
Claims paid |  | (685) |  |  | (749) |
Currency translation adjustment and other |  | (23) |  |  | (58) |
Balance, end of year |  | $ | 995 |  |  | $ | 919 |
Schedule of restructuring activity | The following table sets forth restructuring activity for the years ended December 31, 2020, 2019 and 2018:
|  | Severance and Other Employee Costs |  | Facility Related Costs |  | Other Restructuring |  | Total
|  | (in millions)
Balance at January 1, 2018 |  | $ | 48 |  |  | $ | 12 |  |  | $ | — |  |  | $ | 60 |
Restructuring charges |  | 39 |  |  | 17 |  |  | 5 |  |  | 61 |
Reserves utilized: cash |  | (36) |  |  | — |  |  | (2) |  |  | (38) |
Reserves utilized: non-cash |  | (9) |  |  | 1 |  |  | — |  |  | (8) |
Currency translation adjustments |  | (2) |  |  | — |  |  | (2) |  |  | (4) |
Balance at December 31, 2018 |  | $ | 40 |  |  | $ | 30 |  |  | $ | 1 |  |  | $ | 71 |
Restructuring charges |  | 98 |  |  | (2) |  |  | 13 |  |  | 109 |
Reserves utilized: cash |  | (77) |  |  | 25 |  |  | (4) |  |  | (56) |
Reserves utilized: non-cash |  | 3 |  |  | (16) |  |  | (7) |  |  | (20) |
Currency translation adjustments |  | (2) |  |  | 1 |  |  | — |  |  | (1) |
Balance at December 31, 2019 |  | $ | 62 |  |  | $ | 38 |  |  | $ | 3 |  |  | $ | 103 |
Restructuring charges |  | 46 |  |  | 3 |  |  | — |  |  | 49 |
Reserves utilized: cash |  | (61) |  |  | (7) |  |  | (4) |  |  | (72) |
Reserves utilized: non-cash |  | (6) |  |  | (5) |  |  | 2 |  |  | (9) |
Currency translation adjustments |  | 3 |  |  | 1 |  |  | 1 |  |  | 5 |
Balance at December 31, 2020 |  | $ | 44 |  |  | $ | 30 |  |  | $ | 2 |  |  | $ | 76 |

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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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