December 31
	2009	2008
Millions of dollars
Gross deferred tax assets:
Employee compensation and benefits	$  266	$  324
Accrued liabilities	75	81
Net operating loss carryforwards	64	50
Capitalized research and experimentation	56	74
Insurance accruals	48	47
Software revenue recognition	35	31
Inventory	29	26
Other	80	114
Total gross deferred tax assets	653	747
Gross deferred tax liabilities:
Depreciation and amortization	447	303
Joint ventures, partnerships, and unconsolidated affiliates	33	25
Other	55	38
Total gross deferred tax liabilities	535	366
Net deferred income tax asset	$  118	$  381