Additional Financial Information

Note 13 – Additional Financial Information

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities are summarized as follows:


(in millions)	June 30, 2021		December 31, 2020
Accounts payable	$	3,855	$	5,564
Payroll and related benefits	1,149		1,163
Property and other taxes, including payroll	1,589		1,540
Interest	769		771
Commissions	257		399

Toll and interconnect	331		217
Advertising	65		135
Other	396		407
Accounts payable and accrued liabilities	$	8,411	$	10,196

Book overdrafts included in accounts payable and accrued liabilities were $281 million and $628 million as of June 30, 2021 and December 31, 2020, respectively.

Supplemental Consolidated Statements of Cash Flows Information

The following table summarizes T-Mobile’s supplemental cash flow information:


	Three Months Ended June 30,				Six Months Ended June 30,
(in millions)	2021		2020		2021		2020
Interest payments, net of amounts capitalized	$	913	$	608	$	1,858	$	949
Operating lease payments	1,263		1,269		2,914		2,144
Income tax payments	63		31		85		55
Non-cash investing and financing activities

Non-cash beneficial interest obtained in exchange for securitized receivables	1,089		1,486		2,470		3,099
Non-cash consideration for the acquisition of Sprint	—		33,533		—		33,533
Change in accounts payable and accrued liabilities for purchases of property and equipment	(367)		(38)		(540)		(339)
Leased devices transferred from inventory to property and equipment	333		1,444		818		1,753
Returned leased devices transferred from property and equipment to inventory	(416)		(538)		(861)		(597)
Short-term debt assumed for financing of property and equipment	—		38		—		38
Operating lease right-of-use assets obtained in exchange for lease obligations	1,043		658		1,954		1,213
Financing lease right-of-use assets obtained in exchange for lease obligations	377		515		486		693