Other Liabilities and Accrued Expenses

9 Months Ended

Sep. 30, 2016

Other Liabilities Disclosure [Abstract]

Other Liabilities and Accrued Expenses

Note 17.

Other Liabilities and Accrued Expenses

The table below presents other liabilities and accrued expenses by type.

	As of
$ in millions		September 2016	December 2015
Compensation and benefits		$  6,556	$  8,149
Noncontrolling interests		438	459
Income tax-related liabilities		1,527	1,280
Employee interests in consolidated funds		99	149
Subordinated liabilities of consolidated VIEs		584	501
Accrued expenses and other		4,432	8,355
Total		$13,636	$18,893

In the table above, the decrease in Accrued expenses and other from December 2015 to September 2016 reflects payments related to the settlement agreement with the Residential Mortgage-Backed Securities Working Group of the U.S. Financial Fraud Enforcement Task Force, as well as the sale of liabilities previously classified as held for sale related to certain of the firm’s consolidated investments.