v3.25.3

Other current and non-current liabilities - Liability Balances (Details) - USD ($) $ in Millions	Sep. 30, 2025	Dec. 31, 2024
Other Liabilities [Abstract]
Accrued expenses	$ 190	$ 183
Contract liabilities	67	63
Employee withheld taxes, social security and vacation payments	55	64
Taxes payable	28	20
Accrued interest expense	8	21
Unfavorable drilling contracts	5	19
Other liabilities	14	13
Total other current liabilities	$ 367	$ 383

Unfavorable Drilling Contracts, Current Liabilities

+ References

No definition available.

+ Details

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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- Definition

Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
-Section 50
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- Definition

Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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- Definition

Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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- References

No definition available.

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- Definition

Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.

+ References

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- Definition

Obligations not otherwise itemized or categorized in the footnotes to the financial statements that are due within one year or operating cycle, if longer, from the balance sheet date.

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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Seadrill Ltd 10-Q