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Consolidated Variable Interest Entities (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2017

Dec. 31, 2016

Consolidated Variable Interest Entities Disclosure [Abstract]

Our condensed consolidated balance sheets included the assets and liabilities of these entities, which primarily comprised the following:


	March 31, 2017		December 31, 2016
	(in millions)
Cash and cash equivalents	$	55	$	57
Accounts receivable, net		14		14
Property and equipment, net		55		52
Deferred income tax assets		61		58
Other non-current assets		56		53
Accounts payable, accrued expenses and other		34		33
Long-term debt		222		212

Our consolidated balance sheets included the assets and liabilities of these entities, which primarily comprised the following:


	December 31,
	2016		2015
	(in millions)
Cash and cash equivalents	$	57	$	44
Accounts receivable, net		14		15
Property and equipment, net		52		44
Deferred income tax assets		58		62
Other non-current assets		53		49
Accounts payable, accrued expenses and other		33		33
Long-term debt		212		208

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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