Wyndham Hotels & Resorts, Inc. Annual report pursuant to Section 13 and 15(d)

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Accrued expenses and other current liabilities consisted of:



	As of December 31,
	2019		2018
Accrued payroll and related expenses	$	83	$	109
Accrued loyalty program liabilities	56		54
Accrued self-insurance liabilities	29		15
Accrued taxes payable	17		15
Accrued professional expenses	12		7
Due to former Parent	10		11
Performance guarantee liability (Note 13)	10		9
Accrued restructuring (Note 16)	8		—
Accrued legal settlements (Note 13)	7		25
Accrued interest	6		6
Accrued separation expenses	5		19
Accrued marketing expenses	5		8
Operating lease liabilities (Note 18)	5		—
La Quinta tax liability (Note 5)	—		205
Other	26		19
	$	279	$	502