Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Assets and Liabilities Held for Sale

A summary of the assets and liabilities held for sale on our condensed consolidated balance sheet as of September 30, 2012 is detailed below.



	September 30, 2012
	($ in millions)
Cash	$	14
Accounts receivable	90
Other assets	7
Current assets held for sale	$	111
Natural gas gathering systems and treating plants, net of accumulated depreciation	$	2,027
Oilfield services equipment, net of accumulated depreciation	24
Other property and equipment, net of accumulated depreciation and amortization	256
Property and equipment held for sale, net	$	2,307
Investments	$	123
Long-term assets held for sale	$	123
Accounts payable	$	33
Accrued liabilities	143
Current liabilities held for sale	$	176
Asset retirement obligations	$	2
Long-term liabilities held for sale	$	2

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

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