Cummins Inc. Annual report pursuant to Section 13 and 15(d)

OTHER LIABILITIES AND DEFERRED REVENUE

12 Months Ended

Dec. 31, 2017

NOTE 11. OTHER LIABILITIES AND DEFERRED REVENUE

Other liabilities and deferred revenue included the following:



	December 31,
In millions	2017		2016
Deferred revenue	$	604	$	589
Accrued warranty	466		336
Deferred income taxes	391		76
Income tax payable⁽¹⁾	281		—
Accrued compensation	151		151
Other long-term liabilities	134		137
Other liabilities and deferred revenue	$	2,027	$	1,289

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⁽¹⁾Long-term income taxes payable are the result of Tax Legislation and relate to the non-current portion of

the one-time transition tax on accumulated foreign earnings. See Note 2, "INCOME TAXES," to our

Consolidated Financial Statements for additional information.