Accrued expenses and other liabilities consist of the following: | | | | | | | | | | December 31, | | 2014 | | 2013 | Self-insurance accruals | $ | 42 |
| | $ | 34 |
| Accrued compensation and benefit costs | 97 |
| | 67 |
| Property and income taxes payable | 35 |
| | 29 |
| Restructuring reserves (1) | 20 |
| | 35 |
| Interest payable | 102 |
| | 99 |
| Deferred revenue (2) | 39 |
| | 32 |
| National accounts accrual | 38 |
| | 35 |
| Due to seller | 129 |
| | — |
| Other (3) | 73 |
| | 59 |
| Accrued expenses and other liabilities | $ | 575 |
| | $ | 390 |
|
_________________ | | (1) | Relates to branch closure charges and severance costs. See note 5 (“Restructuring and Asset Impairment Charges”) for additional detail. |
| | (2) | Primarily relates to amounts billed to customers in excess of recognizable equipment rental revenue. See note 2 (“Revenue Recognition”) for additional detail. |
| | (3) | Other includes multiple items, none of which are individually significant. |
Other long-term liabilities consist of the following: | | | | | | | | | | December 31, | | 2014 | | 2013 | Self-insurance accruals | $ | 50 |
| | $ | 60 |
| Due to seller | 8 |
| | — |
| Accrued compensation and benefit costs | 7 |
| | 9 |
| Other long-term liabilities | $ | 65 |
| | $ | 69 |
|
|