J C PENNEY CO INC | 2013 | FY | 3


Other Liabilities
($ in millions)
 
2013
 
2012
Supplemental pension and other postretirement benefit plan liabilities (Note 15)
 
$
187

 
$
266

Long-term portion of workers’ compensation and general liability insurance
 
169

 
167

Deferred developer/tenant allowances
 
116

 
128

Primary pension plan (Note 15)
 

 
7

Unrecognized tax benefits (Note 18)
 
68

 
74

Restructuring and management transition (Note 16)
 
4

 
8

Other
 
88

 
48

Total
 
$
632

 
$
698


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