Company: APTV
Filing Date: 2025-10-30
Form Type: 10-Q
Source: 0001521332-25-000051
Chunk: 21

Company: Aptiv PLC
Filing Date: 2025-10-30
Form: 10-Q
Item: Item 1
Chunk 21
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 millions)Deferred income taxes, net$1,917 $2,281 Unamortized Revolving Credit Facility debt issuance costs7 4 Income and other taxes receivable59 47 Reimbursable engineering costs121 124 Value added tax receivable2 2 Technology investments (Note 21)215 178 Derivative financial instruments (Note 14)16 1 Capitalized upfront fees (Note 20)36 43 Contract assets (Note 20)88 65 Other109 97 Total$2,570 $2,842 

5. LIABILITIES

Accrued liabilities consisted of the following:September 30,2025December 31,2024 (in millions)Payroll-related obligations$436 $344 Employee benefits, including current pension obligations128 143 Income and other taxes payable170 187 Warranty obligations (Note 6)88 62 Restructuring (Note 7)137 102 Customer deposits86 132 Derivative financial instruments (Note 14)— 76 Accrued interest69 90 Dividends payable22 — Contract liabilities (Note 20)83 111 Operating lease liabilities136 124 Other383 381 Total$1,738 $1,752 

18

Other long-term liabilities consisted of the following:September 30,2025December 31,2024 (in millions)Environmental$2 $3 Extended disability benefits3 3 Warranty obligations (Note 6)24 12 Restructuring (Note 7)17 16 Payroll-related obligations11 9 Accrued income taxes148 165 Deferred income taxes, net299 290 Contract liabilities (Note 20)16 13 Derivative financial instruments (Note 14)1 39 Other78 63 Total$599 $613 

6. WARRANTY OBLIGATIONS

Expected warranty costs for products sold are recognized principally at the time of sale of the product based on an estimate of the amount that eventually will be required to settle such obligations. These accruals are based on factors such as past experience, production changes, industry developments and various other considerations. The estimated costs related to product recalls based on a formal campaign soliciting return of that product are accrued at the time an obligation becomes probable and can be reasonably estimated. These estimates are adjusted from time