Accounts payable and accrued liabilities, excluding amounts classified as held for sale, are summarized as follows:


(in millions)	December 31, 2023		December 31, 2022
Accounts payable	$	5,573	$	7,213
Payroll and related benefits	1,142		1,236
Property and other taxes, including payroll	1,704		1,657
Accrued interest	818		731
Commissions and contract termination costs	317		523

Toll and interconnect	161		227

Other	658		688
Accounts payable and accrued liabilities	$	10,373	$	12,275

We have related party transactions associated with DT, SoftBank or their respective affiliates in the ordinary course of business, including intercompany servicing and licensing.

The following table summarizes the impact of significant transactions with DT or its affiliates included in Operating expenses in the Consolidated Statements of Comprehensive Income:


	Year Ended December 31,
(in millions)		2023		2022		2021

Fees incurred for use of the T-Mobile brand		$	80	$	80	$	80

International long distance agreement		20		25		37

We have an agreement with DT for the reimbursement of certain administrative expenses, which were $4 million for the years ended December 31, 2023, and 2022 and $5 million for the year ended December 31, 2021.

During the year ended December 31, 2023, we paid an aggregate of $747 million in cash dividends to our stockholders, of which $393 million was paid to DT. See Note 13 - Stockholder Return Program s for further information.


	Year Ended December 31,
(in millions)		2023		2022		2021
Interest payments, net of amounts capitalized		$	3,546	$	3,485	$	3,723
Operating lease payments		5,062		4,205		6,248
Income tax payments		149		76		167
Non-cash investing and financing activities

Non-cash beneficial interest obtained in exchange for securitized receivables		$	3,990	$	4,192	$	4,237

Change in accounts payable and accrued liabilities for purchases of property and equipment		(860)		133		366
Leased devices transferred from inventory to property and equipment		129		336		1,198
Returned leased devices transferred from property and equipment to inventory		(114)		(396)		(1,437)

Increase in Tower obligations from contract modification		—		1,158		—
Operating lease right-of-use assets obtained in exchange for lease obligations		2,141		7,462		3,773
Financing lease right-of-use assets obtained in exchange for lease obligations		1,224		1,256		1,261

Cash and cash equivalents, including restricted cash and cash held for sale, presented on our Consolidated Statements of Cash Flows were included on our Consolidated Balance Sheets as follows:


(in millions)	December 31, 2023		December 31, 2022
Cash and cash equivalents	$	5,135	$	4,507
Cash and cash equivalents held for sale (included in Other current assets)	—		27
Restricted cash (included in Other current assets)	101		73
Restricted cash (included in Other assets)	71		67
Cash and cash equivalents, including restricted cash and cash held for sale	$	5,307	$	4,674