
	December 31, 2020		December 31, 2019
Accrued liabilities
Dealer and customer allowances, claims and discounts	$	7,300	$	10,402
Deferred revenue	3,132		3,234
Product warranty and related liabilities	3,048		2,987
Payrolls and employee benefits excluding postemployment benefits	1,864		1,969
Other	7,725		7,895
Total accrued liabilities	$	23,069	$	26,487

Other liabilities
Deferred revenue	$	2,715	$	2,962
Product warranty and related liabilities	5,193		4,811
Operating lease liabilities	969		1,010
Employee benefits excluding postemployment benefits	822		704
Postemployment benefits including facility idling reserves	739		633
Other	3,009		3,026
Total other liabilities	$	13,447	$	13,146


	Years Ended December 31,
	2020		2019		2018
Product Warranty and Related Liabilities
Warranty balance at beginning of period	$	7,798	$	7,590	$	8,332
Warranties issued and assumed in period – recall campaigns	1,628		745		665
Warranties issued and assumed in period – product warranty	1,773		2,001		2,143
Payments	(2,986)		(3,012)		(2,903)
Adjustments to pre-existing warranties	41		455		(464)
Effect of foreign currency and other	(12)		19		(183)
Warranty balance at end of period	$	8,242	$	7,798	$	7,590

In the three months ended December 31, 2020, we recorded an accrual of $1.1 billion, which represents our current estimate of the expected costs of complying with the recall related to the Takata passenger-side inflators in certain GMT900 vehicles, which are full-size pickup trucks and SUVs. This accrual is reflected in Warranties issued and assumed in period – recall campaigns in the table above. Refer to Note 16 for additional information on Takata matters.