Accrued Expenses and Other Liabilities

3 Months Ended

Mar. 31, 2018

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, 2018		December 31, 2017
Accounts payable	$	390	$	746
Employee compensation and benefits	161		248
Reserves for insurance losses and loss adjustment expenses	157		140
Fair value of derivative contracts in payable position (a)	56		41
Deferred revenue	34		32
Cash collateral received from counterparties	31		17
Other liabilities	626		556
Total accrued expenses and other liabilities	$	1,455	$	1,780

(a) For additional information on derivative instruments and hedging activities, refer to Note 18.