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OTHER LIABILITIES | 3 Months Ended
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Mar. 31, 2022
Other Liabilities Disclosure [Abstract] |
OTHER LIABILITIES | OTHER LIABILITIES A summary of Other liabilities as of March 31, 2022 and December 31, 2021 is as follows:
| March 31, 2022 |  | December 31, 2021
| (in millions)
Warranty and campaign programs | $ | 501 |  |  | $ | 526 |
Marketing and sales incentive programs | 1,252 |  |  | 1,325 |
Tax payables | 632 |  |  | 671 |
Accrued expenses and deferred income | 511 |  |  | 559 |
Accrued employee benefits | 431 |  |  | 544 |
Lease liabilities | 192 |  |  | 196 |
Legal reserves and other provisions | 219 |  |  | 187 |
Contract reserve | 10 |  |  | 12 |
Contract liabilities | 22 |  |  | 20 |
Restructuring reserve | 27 |  |  | 29 |
Other | 792 |  |  | 692 |
Total | $ | 4,589 |  |  | $ | 4,761 |
Warranty and Campaign Programs CNH Industrial pays for basic warranty and other service action costs. A summary of recorded activity for the three months ended March 31, 2022 and 2021 for the basic warranty and accruals for campaign programs are as follows:
| Three Months Ended March 31,
| 2022 |  | 2021
| (in millions)
Balance at beginning of period | $ | 526 |  |  | $ | 507 |
Current year additions | 68 |  |  | 83 |
Claims paid | (95) |  |  | (84) |
Currency translation adjustment and other | 2 |  |  | (7) |
Balance at end of period | $ | 501 |  |  | $ | 499 |
Restructuring Expense The Company incurred restructuring expenses of $2 million and $1 million during the three months ended March 31, 2022 and 2021, 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=120391452&loc=d3e13212-122682 + Details
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