v3.26.1
Accrued Expenses and Other Liabilities (Tables)
 6 Months Ended
Jun. 30, 2026
Accounts Payable and Accrued Liabilities [Abstract]  
Schedule of Accrued Expenses and Other Liabilities
The components of accrued expenses and other liabilities were as follows.
($ in millions)
June 30, 2026December 31, 2025
Unfunded commitments for proportional amortization investments (a)$735 $819 
Accounts payable567 420 
Employee compensation and benefits335 417 
Reserves for insurance losses and loss adjustment expenses (b)251 233 
Deferred revenue128 141 
Operating lease liabilities114 124 
Other liabilities548 551 
Total accrued expenses and other liabilities$2,678 $2,705 
(a)Primarily relates to unfunded commitments for investments in qualified affordable housing projects.
(b)Refer to Note 4 for further information.