v3.26.1
Accrued Expenses and Other Liabilities
 3 Months Ended
Mar. 31, 2026
Accounts Payable and Accrued Liabilities [Abstract]  
Accrued Expenses and Other Liabilities Accrued Expenses and Other Liabilities
The components of accrued expenses and other liabilities were as follows.
($ in millions)
March 31, 2026December 31, 2025
Unfunded commitments for proportional amortization investments (a)$735 $819 
Accounts payable544 420 
Reserves for insurance losses and loss adjustment expenses (b)251 233 
Employee compensation and benefits242 417 
Deferred revenue135 141 
Operating lease liabilities121 124 
Other liabilities488 551 
Total accrued expenses and other liabilities$2,516 $2,705 
(a)Primarily relates to unfunded commitments for investments in qualified affordable housing projects.
(b)Refer to Note 4 for further information.