
(millions of dollars)	Dec 31, 2025	Dec 31, 2024

Notes and accounts receivable
Trade, less reserves of $270 million and $162 million	35,744	35,282
Other, less reserves of $170 million and $314 million	8,818	8,399
Total	44,562	43,681

Notes and loans payable
Bank loans	3	63
Commercial paper	3,059	—
Long-term debt due within one year	6,234	4,892
Total	9,296	4,955

Accounts payable and accrued liabilities
Trade payables	36,049	36,145
Payables to equity companies	8,694	10,378
Accrued taxes other than income taxes	3,549	3,577
Other	12,619	11,197
Total	60,911	61,297

Trade notes and accounts receivables include both receivables within the scope of ASC 606 and outside the scope of ASC 606. Receivables outside the scope of ASC 606 primarily relate to physically settled commodity contracts accounted for as derivatives. Credit quality and type of customer are generally similar between receivables within the scope of ASC 606 and those outside it.

The Corporation has short-term committed lines of credit of $7.3 billion which were unused as of December 31, 2025. These lines of credit are available for general corporate purposes.