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Investments and Sundry Assets (Tables)
12 Months Ended
Dec. 31, 2015
Investments and Sundry Assets  
Investments and Sundry Assets
($ in millions)
At December 31:20152014
Deferred transition and setup costs and other deferred arrangements*$1,624$1,527
Derivatives—noncurrent702681
Alliance investments
Equity method8298
Non-equity method393496
Prepaid software273332
Long-term deposits256300
Other receivables516509
Employee benefit-related273356
Prepaid income taxes496518
Other assets571705**
Total$5,187$5,520**

* Deferred transition and setup costs and other deferred arrangements are related to services client arrangements. Refer to note A, “Significant Accounting Policies,” on page 68 for additional information.

** Reclassified to reflect adoption of the FASB guidance on debt issuance costs in consolidated financial statements. Refer to note B, "Accounting Changes," for additional information.