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Other Liabilities | 12 Months Ended
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Dec. 31, 2020
Other Liabilities Disclosure [Abstract] |
Other Liabilities | 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 |
Warranty and Campaign Program As described in “Note 2: Summary of Significant Accounting Policies,” CNH Industrial pays for basic warranty and other service action costs. 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 |
Advance on Buy-back Agreements As described in “Note 2: Summary of Significant Accounting Policies,” the repurchase value of the asset relating to new vehicle sales with a buy-back commitment by Commercial and Specialty Vehicles is recognized as advances on buy-back agreements. Restructuring Provision The Company incurred restructuring costs of $49 million, $109 million and $61 million for the years ended December 31, 2020, 2019, and 2018, respectively. These costs were as follows: •In 2020, Commercial and Specialty Vehicles, Agriculture, Construction and Powertrain recorded $11 million, $13 million, $9 million and $16 million respectively. •In 2019, Commercial and Specialty Vehicles, Agriculture, Construction and Powertrain recorded $37 million, $41 million, $18 million and $7 million respectively, which were primarily attributable to actions included in the “Transform2Win” strategy. •In 2018, Commercial and Specialty Vehicles and Agriculture recorded $30 million and $26 million respectively, which were primarily attributable to actions as part of the Efficiency Program launched in 2014. 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 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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