Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 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)	September 30, 2016		December 31, 2015
Accounts payable	$	781	$	391
Employee compensation and benefits	218		242
Reserves for insurance losses and loss adjustment expenses	150		169
Cash collateral received from counterparties	113		82
Deferred revenue	66		108
Fair value of derivative contracts in payable position (a)	46		145
Other liabilities	424		408
Total accrued expenses and other liabilities	$	1,798	$	1,545

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