FAIR VALUE ELECTIONS - Certain Structured and Non-Structed Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 24,500	$ 23,100
Long-term debt
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, long-term	582	(151)
Long-term debt \| Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	27,214	26,180
Short-term borrowings
Certain non-structured liabilities
Aggregate unpaid principal balance in excess of (less than) fair value, short-term	14	31
Short-term borrowings \| Carrying amount
Certain non-structured liabilities
Carrying amount reported on the Consolidated Balance Sheet	870	1,496
Interest Rate Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	10,300	10,900
Foreign Exchange Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	400	300
Equity Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	10,100	8,000
Commodity Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	1,500	1,400
Credit Linked
Carrying value of structured notes, disaggregated by type of embedded derivative instrument
Carrying value of structured notes	$ 2,200	$ 2,500

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This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of long-term debt instruments that have contractual principal amounts and for which the fair value option has been elected.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Fair value of financial and nonfinancial obligations.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

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