Accrued Expenses and Other Liabilities (Tables)

6 Months Ended

Jun. 30, 2013

Accounts Payable and Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

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

($ in millions)	June 30, 2013		December 31, 2012
Accrual related to ResCap Settlement (a)	$	1,950	$	750
Accounts payable	906		565
Employee compensation and benefits	455		494
Reserves for insurance losses and loss adjustment expenses	314		341
Fair value of derivative contracts in payable position	220		2,468
Collateral received from counterparties	177		941
Other liabilities (b)	1,021		1,026
Total accrued expenses and other liabilities	$	5,043	$	6,585

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

(b) Includes $150 million accrual for insurance proceeds to be contributed to the ResCap estate at June 30, 2013. Refer to Note 1 for more information regarding the Debtors' bankruptcy, deconsolidation, and this accrual.