Seattle City Light 2016 ANNUAL REPORT | Audited Financial Statements 65 THE CITY OF SEATTLE—CITY LIGHT DEPARTMENT NOTES TO FINANCIAL STATEMENTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015 - 65 - The provision for environmental liabilities included in current and noncurrent liabilities at December 31, 2016 and 2015, is as follows: ($ in millions) 2016 2015 Noncurrent liabilities 82.0 $ 33.6 $ Accounts payable and other current liabilities 4.7 12.3 Ending liability 86.7 $ 45.9 $ 15. OTHER LIABILITIES Other liabilities include unearned capital fees which are amortized to revenues as earned, deposits that are returned to customers, and certain other unearned revenues which expire at contract completion. Other liabilities at December 31, 2016 and 2015 consisted of the following: ($ in millions) 2016 2015 Other liabilities: Unearned capital fees 30.2 $ 24.6 $ Customer deposits—sundry sales 6.4 4.5 Unearned operations and maintenance revenues 0.2 0.2 Unearned revenues—other 0.4 0.4 Total 37.2 $ 29.7 $ 16. DEFERRED INFLOWS OF RESOURCES Seattle City Council passed resolutions authorizing the reporting of certain credits as regulatory liabilities in accordance with Statement No. 62 of the GASB, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB & AICPA Pronouncements. The unearned revenue for the Rate Stabilization Account for 2016 and 2015 is the result of spreading retail electric revenues and related activity over multiple periods to reduce the need for rapid and substantial rate increases (see Note 4 Rate Stabilization Account). The Department receives payments from Bonneville for certain conservation measures implemented by retail customers which are recorded as Other deferred inflows of resources and amortized to revenues over a 20 year period. Recognized as deferred inflows of resources are decreases in Net Pension Liability resulting from changes in employer proportion and differences between contributions and proportionate share of pension expense, which are amortized over a closed five-year period. See Note 12 Seattle City Employees’ Retirement System for more information. Bonneville Slice contract true-up credits are reported as regulatory liabilities in the year invoiced and recognized as revenue in the following year. Seattle City Council affirmed the Department's practice of recognizing the effects of reporting the fair value of exchange contracts in future periods for rate making