Share-Based Compensation Plans (Tables)

9 Months Ended

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