Qurate Retail, Inc. Registration of securities issued in business combination transactions

Accrued Liabilities

6 Months Ended

12 Months Ended

Jun. 30, 2014

Dec. 31, 2013

Accrued liabilities consisted of the following:



	June 30,		December 31,
(in millions)	2014		2013
Accounts payable non-trade	188		323
Income taxes	98		126
Accrued compensation and benefits	96		98
Allowance for sales returns	80		108
Accrued interest	78		58
Deferred revenue	73		73
Sales and other taxes	53		79
Other	77		95
	$	743	960

Accrued Liabilities

Accrued liabilities consisted of the following:



	December 31,
(in millions)	2013	2012
Accounts payable non-trade	323	264
Income taxes	126	154
Allowance for sales returns	108	92
Accrued compensation and benefits	98	100
Sales and other taxes	79	62
Deferred revenue	73	85
Liability for consigned goods sold	69	56
Accrued interest	58	50
Other	95	92
	1,029	955