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Accumulated Other Comprehensive Income (Notes)
9 Months Ended
Sep. 30, 2014
Accumulated Other Comprehensive Income [Abstract]  
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
($ in millions)
Unrealized Foreign
Currency
Translation Adjustments
 
Pension and Other Postretirement Benefit Adjustments, net of tax
 
Unrealized Gain (Loss) on Derivatives, net of tax
 
Accumulated
Other Comprehensive
(Loss) Income
Balance, January 1, 2014
 
 
$
(38
)
 
 
 
$
(1,157
)
 
 
 
$
(65
)
 
 
$
(1,260
)
Current year deferrals to AOCI
(367
)
(a) 
 
 

 
 
 

 
 
 
(367
)
 
Current year deferrals to AOCI, tax effected
133

(b) 
 
 
5

(c) 
 
 
15

(d) 
 
 
153

 
Reclassifications from AOCI to net income

 
 
 
36

(c) 
 
 
(9
)
(d) 
 
 
27

 
Net change
 
 
(234
)
 
 
 
41

 
 
 
6

 
 
(187
)
Balance, September 30, 2014
 
 
$
(272
)
 
 
 
$
(1,116
)
 
 
 
$
(59
)
 
 
$
(1,447
)

(a) - Unrealized foreign currency translation adjustments related to translation of foreign denominated balance sheets are not presented net of tax given that no deferred U.S. income taxes have been provided on the undistributed earnings of non-U.S. subsidiaries because they are deemed to be reinvested for an indefinite period of time.
(b) - The tax benefit related to unrealized foreign currency translation adjustments on tax inter-branch transactions and net investment hedges for the nine months ended September 30, 2014 was $15 million.
(c) - The tax cost related to the adjustment for pension and other postretirement benefits for the nine months ended September 30, 2014 was $20 million. Reclassifications from AOCI are included in the computation of net periodic pension cost (See Note 10, "Pension and Other Postretirement Benefits").
(d) - The tax cost related to the change in the unrealized gain on derivatives for the period ended September 30, 2014 was insignificant. Reclassifications from AOCI are included in the gain or loss recognized on cash flow hedges (See Note 13, "Financial Instruments, Hedging Activities and Fair Value Measurements").