Netting Arrangements (Policies)

9 Months Ended

Sep. 30, 2017

Offsetting [Abstract]

Derivatives, Offsetting Policy [Policy Text Block]

Derivative instruments are recorded at fair value and securities purchased under agreements to resell or similar arrangements are recorded at amortized cost in our condensed consolidated balance sheets.

We determine our rights to offset the assets and liabilities presented above with the same counterparty, including collateral posted or received, based on the contractual arrangements entered into with our individual counterparties and various rules and regulations that would govern the insolvency of a derivative counterparty.