Accrued Expenses and Other Liabilities (Tables)

3 Months Ended

Mar. 31, 2021

Accounts Payable and Accrued Liabilities [Abstract]

Schedule of Accrued Expenses and Other Liabilities

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

($ in millions)	March 31, 2021		December 31, 2020
Accounts payable	$	943	$	602
Unfunded commitments for investment in qualified affordable housing projects	529		525
Finance lease liabilities	337		—
Employee compensation and benefits	257		316
Operating lease liabilities	176		187
Reserves for insurance losses and loss adjustment expenses	132		129
Deferred revenue	124		104
Fair value of derivative contracts in payable position (a)	44		33
Net deferred tax liabilities	14		92
Cash collateral received from counterparties	6		6
Other liabilities	664		440
Total accrued expenses and other liabilities	$	3,226	$	2,434

(a)For additional information on derivative instruments and hedging activities, refer to Note 17.