AMERICAN EXPRESS CO | 2013 | FY |

The following is a summary of other liabilities as of December 31:

(Millions)	2013		2012
Membership Rewards liability	$	6,151	$	5,832
Employee-related liabilities^(a)		2,227		2,224
Rebate and reward accruals^(b)		2,210		2,079
Deferred card and other fees, net		1,314		1,286
Book overdraft balances		442		532
Other^(c)		4,566		5,604
Total	$	16,910	$	17,557

Employee-related liabilities include employee benefit plan obligations and incentive compensation.
Rebate and reward accruals include payments to third-party card-issuing partners and cash-back reward costs.
Other includes accruals for general operating expenses, client incentives, advertising and promotion, restructuring and reengineering reserves and derivatives.