Accounting Pronouncements (Tables)

3 Months Ended

Mar. 31, 2019

Accounting Pronouncements

Schedule of impact of adoption of new lease standard on assets and liabilities

($ in millions)	Balance at December 31, 2018		Adjustments Due to Adoption		Balance at January 1, 2019
Assets:
Other current assets	$	140	$	(1)	$	139
Operating lease right-of-use assets (a)		—		244		244
Other assets		1,409		(25)		1,384
Liabilities:
Other current liabilities	$	492	$	(3)	$	489
Current operating lease liabilities (b)		—		53		53
Other liabilities		287		(14)		273
Noncurrent operating lease liabilities (b)		—		182		182

(a) Operating lease right-of-use assets are recognized within other assets in Ball’s unaudited condensed consolidated balance sheets.

(b) Current and noncurrent operating lease liabilities are recognized within other current liabilities and other liabilities, respectively,  in Ball’s unaudited condensed consolidated balance sheets.