39. Other non-current liabilities - €3,458 million

Millions of euro        
  at Dec. 31, 2020 at Dec. 31, 2019 Change
Accrued operating expenses and deferred income 500 552 (52) -9.4%
Other items 2,958 3,154 (196) -6.2%
Total 3,458 3,706 (248) -6.7%

The decrease of €52 million in “accrued operating expenses and deferred income” is essentially attributable to the €59 million reclassification carried out by Enel Finance International for presentation purposes for deferred income related to the negotiation of derivative contracts, now reported in “other items” of the same table.

In addition to the reclassification mentioned with regard to “accrued operating expenses and deferred income”, the change in “other items” reflected an increase in liabilities for tax partnerships beyond 12 months in the United States and an increase in liabilities relating to the outcome of the PIS/COFINS dispute in Brazil (already discussed under “other non-current assets”) in the amount of €330 million. These changes were more than offset by adverse exchange rate developments, mainly in Latin America.