Table:
|  | December 31, 2019 | December 31, 2018 |
| --- | --- | --- |
| Employee related liabilities | 375 | 384 |
| Employee compensated absences | 138 | 125 |
| Taxes other than income taxes | 53 | 60 |
| Advances | 63 | 77 |
| Payables to equity-method investments | — | 49 |
| Derivative instruments | 7 | 34 |
| Provision for restructuring | 10 | 22 |
| Defined benefit plans – current portion | 10 | 12 |
| Defined contribution plans – accrued benefits | 20 | 18 |
| Other long-term benefits – current portion | 7 | 6 |
| Royalties | 21 | 26 |
| Current lease obligation | 55 | — |
| Deferred consideration for business combinations | 10 | — |
| Others | 62 | 61 |
| Total | 831 | 874 |
Paragraphs:
Other payables and accrued liabilities consisted of the following:
Derivative instruments are further described in Note 27.
As of December 31, 2019, payables to equity-method investments was nil compared to $49 million as of December 31, 2018, as a result of the wind-down of the joint venture with Ericsson.
On January 1, 2019, the Company adopted the new guidance on lease accounting and the current portion of the lease obligation is now included in other payables and accrued liabilities. The impact of the adoption of this new guidance is further described in Note 11.
Other payables and accrued liabilities also include individually insignificant amounts as of December 31, 2019 and December 31, 2018, presented cumulatively in line “Others”.
Question:
What is the average Taxes other than income taxes?
Answer: (53+60) / 2 = 56.5