BROKERAGE RECEIVABLES AND BROKERAGE PAYABLES (Tables)

9 Months Ended

Sep. 30, 2016

Brokers and Dealers [Abstract]

Brokerage receivables and Brokerage payables

Brokerage receivables and Brokerage payables consisted of the following:

In millions of dollars	September 30, 2016		December 31, 2015
Receivables from customers	$	11,004	$	10,435
Receivables from brokers, dealers, and clearing organizations	25,108		17,248
Total brokerage receivables(1)	$	36,112	$	27,683
Payables to customers	$	42,619	$	35,653
Payables to brokers, dealers, and clearing organizations	19,302		18,069
Total brokerage payables(1)	$	61,921	$	53,722

(1) Brokerage receivables and payables are accounted for in accordance with the AICPA Audit and Accounting Guide for Brokers and Dealers in Securities as codified in ASC 940-320.