Accrued Expenses and Other Liabilities (Tables)

3 Months Ended

Mar. 31, 2016

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)	March 31, 2016		December 31, 2015
Accounts payable	$	1,082	$	391
Reserves for insurance losses and loss adjustment expenses	184		169
Employee compensation and benefits	158		242
Collateral received from counterparties	126		82
Fair value of derivative contracts in payable position (a)	124		145
Deferred revenue	93		108
Other liabilities	418		408
Total accrued expenses and other liabilities	$	2,185	$	1,545

(a) For additional information on derivative instruments and hedging activities, refer to Note 19.