Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 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.

December 31, ($ in millions)	2013		2012
Employee compensation and benefits	$	437	$	494
Accounts payable	414		565
Fair value of derivative contracts in payable position (a)	317		2,468
Reserves for insurance losses and loss adjustment expenses	275		341
Collateral received from counterparties	159		941
Deferred revenue	122		97
Accrual related to ResCap Bankruptcy and deconsolidation (b)	—		750
Other liabilities (c)	673		929
Total accrued expenses and other liabilities	$	2,397	$	6,585

(a) For additional information on derivative instruments and hedging activities, refer to Note 21.

(b) Refer to Note 1 for more information regarding the Debtors' bankruptcy.

(c) Includes $150 million and $0 accrual for insurance proceeds to be contributed to the ResCap estate at December 31, 2013, and December 31, 2012, respectively. Refer to Note 1 for more information regarding the Debtors' bankruptcy.