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OTHER LIABILITIES
 6 Months Ended
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, 2023December 31, 2022
(in millions)
Warranty and campaign programs$588 $544 
Marketing and sales incentive programs1,985 1,556 
Tax payables554 506 
Accrued expenses and deferred income822 700 
Accrued employee benefits481 535 
Lease liabilities231 228 
Legal reserves and other provisions298 263 
Contract reserve16 16 
Contract liabilities
40 33 
Restructuring reserve20 30 
Other382 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,
2023202220232022
(in millions)
Balance at beginning of period$551 $501 $544 $526 
Current year additions156 117 265 185 
Claims paid(120)(115)(227)(210)
Currency translation adjustment and other1 (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.