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Share-Based Compensation Plans (Tables) | 9 Months Ended
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Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Amounts of Share-Based Compensation Cost Recorded in Consolidated Statement of Income | The following table provides the amounts of share-based compensation cost recorded in the Condensed Consolidated Statement of Income:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
($ in millions) | 2017 |  | 2016 |  | 2017 |  | 2016
Pretax share-based compensation expense | $ | 76 |  |  | $ | 77 |  |  | $ | 232 |  |  | $ | 225 |
Income tax benefit | (23 | ) |  | (24 | ) |  | (70 | ) |  | (69 | )
Total share-based compensation expense, net of taxes | $ | 53 |  |  | $ | 53 |  |  | $ | 162 |  |  | $ | 156 |
Assumptions Used to Determine Weighted-Average Fair Value of Options Granted | The weighted-average fair value of options granted for the first nine months of 2017 and 2016 was $7.04 and $5.89 per option, respectively, and was determined using the following assumptions:
| Nine Months Ended September 30,
| 2017 |  | 2016
Expected dividend yield | 3.6 | % |  | 3.8 | %
Risk-free interest rate | 2.0 | % |  | 1.4 | %
Expected volatility | 17.8 | % |  | 19.6 | %
Expected life (years) | 6.1 |  |  | 6.2 |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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