Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 30, 2015

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)	September 30, 2015		December 31, 2014
Accounts payable	$	487	$	298
Employee compensation and benefits	236		298
Reserves for insurance losses and loss adjustment expenses	182		208
Fair value of derivative contracts in payable position (a)	176		252
Deferred revenue	126		151
Other liabilities	544		528
Total accrued expenses and other liabilities	$	1,751	$	1,735

(a) For additional information on derivative instruments and hedging activities, refer to Note 20.