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OTHER LIABILITIES | 6 Months Ended
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Jun. 30, 2023
Other Liabilities Disclosure [Abstract] |
OTHER LIABILITIES | OTHER LIABILITIES A summary of other liabilities as of June 30, 2023 and December 31, 2022 is as follows:
| June 30, 2023 |  | December 31, 2022
| (in millions)
Warranty and campaign programs | $ | 588 |  |  | $ | 544 |
Marketing and sales incentive programs | 1,985 |  |  | 1,556 |
Tax payables | 554 |  |  | 506 |
Accrued expenses and deferred income | 822 |  |  | 700 |
Accrued employee benefits | 481 |  |  | 535 |
Lease liabilities | 231 |  |  | 228 |
Legal reserves and other provisions | 298 |  |  | 263 |
Contract reserve | 16 |  |  | 16 |
Contract liabilities | 40 |  |  | 33 |
Restructuring reserve | 20 |  |  | 30 |
Other | 382 |  |  | 436 |
Total | $ | 5,417 |  |  | $ | 4,847 |
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, 2023 and 2022 for the basic warranty and accruals for campaign programs are as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
| (in millions)
Balance at beginning of period | $ | 551 |  |  | $ | 501 |  |  | $ | 544 |  |  | $ | 526 |
Current year additions | 156 |  |  | 117 |  |  | 265 |  |  | 185 |
Claims paid | (120) |  |  | (115) |  |  | (227) |  |  | (210) |
Currency translation adjustment and other | 1 |  |  | (19) |  |  | 6 |  |  | (17) |
Balance at end of period | $ | 588 |  |  | $ | 484 |  |  | $ | 588 |  |  | $ | 484 |
Restructuring Expense The Company incurred restructuring expenses of $2 million and $6 million during the three months ended June 30, 2023 and 2022, respectively. The Company incurred restructuring expenses of $3 million and $8 million during the six months ended June 30, 2023 and 2022, respectively.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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