Accrued Expenses and Other Liabilities

3 Months Ended

Mar. 31, 2017

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)	March 31, 2017		December 31, 2016
Accounts payable	$	851	$	649
Reserves for insurance losses and loss adjustment expenses	175		149
Employee compensation and benefits	156		232
Fair value of derivative contracts in payable position (a)	81		95
Deferred revenue	47		56
Cash collateral received from counterparties	12		10
Other liabilities	600		546
Total accrued expenses and other liabilities	$	1,922	$	1,737

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