Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 30, 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)	September 30, 2017		December 31, 2016
Accounts payable	$	863	$	649
Employee compensation and benefits	227		232
Reserves for insurance losses and loss adjustment expenses	173		149
Deferred revenue	34		56
Fair value of derivative contracts in payable position (a)	30		95
Cash collateral received from counterparties	14		10
Other liabilities	551		546
Total accrued expenses and other liabilities	$	1,892	$	1,737

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