FINANCIAL INSTRUMENTS - Assets and Liabilities Not Carried at Fair Value (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Liabilities
Borrowings (Note 11)	$ 79,463	$ 90,882
Investment contracts (Note 12)	2,094	2,191
Carrying amount (net)
Assets
Loans and other receivables	3,895	4,113
Liabilities
Borrowings (Note 11)	79,463	90,882
Investment contracts (Note 12)	2,094	2,191
Estimated fair value
Assets
Loans and other receivables	4,014	4,208
Liabilities
Borrowings (Note 11)	83,122	97,754
Investment contracts (Note 12)	2,575	2,588
Accrued interest	$ 978	$ 1,106

Debt and equity securities plus amounts due from parties as evidenced by a written promise to pay at the balance sheet date.

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Fair value portion of accrued expenses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
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Represents the aggregate of total long-term debt, including current maturities and short-term debt.

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- Definition

The amount of the liability as of the balance sheet date pertaining to the guarantee given by the insurance entity to contract holders of a specified rate of return (a guaranteed yield) on their investments for a specified period.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(14))
-URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910

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