Accounts payable and accrued liabilities are summarized as follows:


(in millions)	December 31, 2024		December 31, 2023
Accounts payable	$	4,242	$	5,573
Payroll and related benefits	1,072		1,142
Property and other taxes, including payroll	1,524		1,704
Accrued interest	905		818




Other accrued liabilities	720		1,136
Accounts payable and accrued liabilities	$	8,463	$	10,373

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)		2024		2023		2022

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

International long distance agreement		19		20		25

We have an agreement with DT for the reimbursement of certain administrative expenses, which was $4 million for each of the years ended December 31, 2024, 2023 and 2022.

During the years ended December 31, 2024 and 2023, we paid an aggregate of $3.3 billion and $747 million in cash dividends to our stockholders, of which $1.7 billion and $393 million was paid to DT, respectively. See Note 1 5 - Stockholder Return Programs for further information.


	Year Ended December 31,
(in millions)		2024		2023		2022
Interest payments, net of amounts capitalized		$	3,683	$	3,546	$	3,485
Operating lease payments		5,162		5,062		4,205
Income tax payments		211		149		76
Non-cash investing and financing activities

Non-cash beneficial interest obtained in exchange for securitized receivables		$	2,421	$	3,990	$	4,192

Change in accounts payable and accrued liabilities for purchases of property and equipment		105		(860)		133



Increase in Tower obligations from contract modification		—		—		1,158
Operating lease right-of-use assets obtained in exchange for lease obligations		1,741		2,141		7,462
Financing lease right-of-use assets obtained in exchange for lease obligations		1,222		1,224		1,256
Contingent and other deferred consideration related to the Ka’ena Acquisition		218		—		—

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


(in millions)	December 31, 2024		December 31, 2023
Cash and cash equivalents	$	5,409	$	5,135

Restricted cash (included in Other current assets)	231		101
Restricted cash (included in Other assets)	73		71
Cash and cash equivalents, including restricted cash	$	5,713	$	5,307