Accrued Expenses and Other Liabilities

3 Months Ended

Mar. 31, 2013

Accounts Payable and Accrued Liabilities [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Accrued Expenses and Other Liabilities

The components of accrued expenses and other liabilities were as follows.

($ in millions)	March 31, 2013		December 31, 2012
Accrual related to ResCap Bankruptcy (a)	$	750	$	750
Collateral received from counterparties	565		941
Accounts payable	475		565
Fair value of derivative contracts in payable position	406		2,468
Employee compensation and benefits	364		494
Reserves for insurance losses and loss adjustment expenses	342		341
Reserve for mortgage representation and warranty obligation	170		105
Deferred revenue	102		97
Other liabilities	495		824
Total accrued expenses and other liabilities	$	3,669	$	6,585

(a) Refer to Note 1 for more information regarding the Debtors' bankruptcy, deconsolidation, and this accrual.