Accrued Expenses and Other Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

Accounts Payable and Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

The components of accrued expenses and other liabilities were as follows.

($ in millions)	June 30, 2018		December 31, 2017
Accounts payable	$	369	$	746
Employee compensation and benefits	188		248
Reserves for insurance losses and loss adjustment expenses	149		140
Fair value of derivative contracts in payable position (a)	65		41
Cash collateral received from counterparties	39		17
Deferred revenue	28		32
Other liabilities	673		556
Total accrued expenses and other liabilities	$	1,511	$	1,780

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