Accrued Expenses and Other Liabilities

6 Months Ended

Jun. 30, 2016

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)	June 30, 2016		December 31, 2015
Accounts payable	$	497	$	391
Employee compensation and benefits	196		242
Reserves for insurance losses and loss adjustment expenses	164		169
Cash collateral received from counterparties	146		82
Fair value of derivative contracts in payable position (a)	87		145
Deferred revenue	78		108
Other liabilities	424		408
Total accrued expenses and other liabilities	$	1,592	$	1,545

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