Accrued Expenses and Other Liabilities (Tables)

6 Months Ended

Jun. 30, 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)	June 30, 2021		December 31, 2020
Accounts payable	$	663	$	602
Unfunded commitments for investment in qualified affordable housing projects	662		525
Employee compensation and benefits	348		316
Finance lease liabilities	326		—
Operating lease liabilities	167		187
Deferred revenue	146		104
Reserves for insurance losses and loss adjustment expenses	126		129
Fair value of derivative contracts in payable position (a)	47		33
Net deferred tax liabilities	17		92
Cash collateral received from counterparties	4		6
Other liabilities	533		440
Total accrued expenses and other liabilities	$	3,039	$	2,434

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