
	March 31, 2021		December 31, 2020
Accrued liabilities
Dealer and customer allowances, claims and discounts	$	5,995	$	7,300
Deferred revenue	3,104		3,132
Product warranty and related liabilities	3,113		3,048
Payrolls and employee benefits excluding postemployment benefits	1,091		1,864
Other	7,506		7,725
Total accrued liabilities	$	20,809	$	23,069


Other liabilities
Deferred revenue	$	2,695	$	2,715
Product warranty and related liabilities	4,964		5,193
Operating lease liabilities	945		969
Employee benefits excluding postemployment benefits	827		822
Postemployment benefits including facility idling reserves	738		739
Other	2,997		3,009
Total other liabilities	$	13,166	$	13,447


	Three Months Ended
	March 31, 2021		March 31, 2020
Product Warranty and Related Liabilities
Warranty balance at beginning of period	$	8,242	$	7,798
Warranties issued and assumed in period – recall campaigns	120		117
Warranties issued and assumed in period – product warranty	443		498
Payments	(733)		(881)
Adjustments to pre-existing warranties	11		(19)
Effect of foreign currency and other	(6)		(115)
Warranty balance at end of period	$	8,077	$	7,398

We estimate our reasonably possible loss in excess of amounts accrued for recall campaigns to be insignificant at March 31, 2021. Refer to Note 13 to our condensed consolidated financial statements for more details on Takata Corporation (Takata) matters.