Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2014

Accounts Payable and Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

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

December 31, ($ in millions)	2014		2013
Employee compensation and benefits	$	298	$	437
Accounts payable	298		414
Fair value of derivative contracts in payable position (a)	252		317
Reserves for insurance losses and loss adjustment expenses	208		275
Deferred revenue	151		122
Collateral received from counterparties	71		159
Other liabilities (b)	457		673
Total accrued expenses and other liabilities	$	1,735	$	2,397

(a) For additional information on derivative instruments and hedging activities, refer to Note 22.

(b) Included $150 million accrual for insurance proceeds to be contributed to the ResCap estate at December 31, 2013. The outstanding accrual was paid in April 2014.