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Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2018
Equity [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) Changes in AOCI by component are as follows:
| Three Months Ended September 30,
($ in millions) | Derivatives |  | Investments |  | Employee Benefit Plans |  | Cumulative Translation Adjustment |  | Accumulated Other Comprehensive Income (Loss)
Balance July 1, 2017, net of taxes | $ | (37 | ) |  | $ | 75 |  |  | $ | (3,133 | ) |  | $ | (1,999 | ) |  | $ | (5,094 | )
Other comprehensive income (loss) before reclassification adjustments, pretax | (88 | ) |  | 170 |  |  | 2 |  |  | 23 |  |  | 107 |
Tax | 31 |  |  | (19 | ) |  | (13 | ) |  | 44 |  |  | 43 |
Other comprehensive income (loss) before reclassification adjustments, net of taxes | (57 | ) |  | 151 |  |  | (11 | ) |  | 67 |  |  | 150 |
Reclassification adjustments, pretax | (14 | ) | (1) | (24 | ) | (2) | 31 |  | (3) | — |  |  | (7 | )
Tax | 5 |  |  | 8 |  |  | (7 | ) |  | — |  |  | 6 |
Reclassification adjustments, net of taxes | (9 | ) |  | (16 | ) |  | 24 |  |  | — |  |  | (1 | )
Other comprehensive income (loss), net of taxes | (66 | ) |  | 135 |  |  | 13 |  |  | 67 |  |  | 149 |
Balance September 30, 2017, net of taxes | $ | (103 | ) |  | $ | 210 |  |  | $ | (3,120 | ) |  | $ | (1,932 | ) |  | $ | (4,945 | )
Balance July 1, 2018, net of taxes | $ | 65 |  |  | $ | (164 | ) |  | $ | (3,065 | ) |  | $ | (1,958 | ) |  | $ | (5,122 | )
Other comprehensive income (loss) before reclassification adjustments, pretax | 29 |  |  | 8 |  |  | — |  |  | (147 | ) |  | (110 | )
Tax | (6 | ) |  | — |  |  | — |  |  | 11 |  |  | 5 |
Other comprehensive income (loss) before reclassification adjustments, net of taxes | 23 |  |  | 8 |  |  | — |  |  | (136 | ) |  | (105 | )
Reclassification adjustments, pretax | 5 |  | (1) | 32 |  | (2) | 47 |  | (3) | — |  |  | 84 |
Tax | (1 | ) |  | — |  |  | (7 | ) |  | — |  |  | (8 | )
Reclassification adjustments, net of taxes | 4 |  |  | 32 |  |  | 40 |  |  | — |  |  | 76 |
Other comprehensive income (loss), net of taxes | 27 |  |  | 40 |  |  | 40 |  |  | (136 | ) |  | (29 | )
Balance September 30, 2018, net of taxes | $ | 92 |  |  | $ | (124 | ) |  | $ | (3,025 | ) |  | $ | (2,094 | ) |  | $ | (5,151 | )
| Nine Months Ended September 30,
($ in millions) | Derivatives |  | Investments |  | Employee Benefit Plans |  | Cumulative Translation Adjustment |  | Accumulated Other Comprehensive Income (Loss)
Balance January 1, 2017, net of taxes | $ | 338 |  |  | $ | (3 | ) |  | $ | (3,206 | ) |  | $ | (2,355 | ) |  | $ | (5,226 | )
Other comprehensive income (loss) before reclassification adjustments, pretax | (520 | ) |  | 283 |  |  | 27 |  |  | 261 |  |  | 51 |
Tax | 182 |  |  | (23 | ) |  | (7 | ) |  | 162 |  |  | 314 |
Other comprehensive income (loss) before reclassification adjustments, net of taxes | (338 | ) |  | 260 |  |  | 20 |  |  | 423 |  |  | 365 |
Reclassification adjustments, pretax | (159 | ) | (1) | (73 | ) | (2) | 86 |  | (3) | — |  |  | (146 | )
Tax | 56 |  |  | 26 |  |  | (20 | ) |  | — |  |  | 62 |
Reclassification adjustments, net of taxes | (103 | ) |  | (47 | ) |  | 66 |  |  | — |  |  | (84 | )
Other comprehensive income (loss), net of taxes | (441 | ) |  | 213 |  |  | 86 |  |  | 423 |  |  | 281 |
Balance September 30, 2017, net of taxes | $ | (103 | ) |  | $ | 210 |  |  | $ | (3,120 | ) |  | $ | (1,932 | ) |  | $ | (4,945 | )
Balance January 1, 2018, net of taxes | $ | (108 | ) |  | $ | (61 | ) |  | $ | (2,787 | ) |  | $ | (1,954 | ) |  | $ | (4,910 | )
Other comprehensive income (loss) before reclassification adjustments, pretax | 113 |  |  | (125 | ) |  | (2 | ) |  | (129 | ) |  | (143 | )
Tax | (24 | ) |  | 1 |  |  | 4 |  |  | (111 | ) |  | (130 | )
Other comprehensive income (loss) before reclassification adjustments, net of taxes | 89 |  |  | (124 | ) |  | 2 |  |  | (240 | ) |  | (273 | )
Reclassification adjustments, pretax | 169 |  | (1) | 68 |  | (2) | 128 |  | (3) | — |  |  | 365 |
Tax | (35 | ) |  | — |  |  | (24 | ) |  | — |  |  | (59 | )
Reclassification adjustments, net of taxes | 134 |  |  | 68 |  |  | 104 |  |  | — |  |  | 306 |
Other comprehensive income (loss), net of taxes | 223 |  |  | (56 | ) |  | 106 |  |  | (240 | ) |  | 33 |
Adoption of ASU 2018-02 (see Note 1) | (23 | ) |  | 1 |  |  | (344 | ) |  | 100 |  |  | (266 | )
Adoption of ASU 2016-01 (see Note 1) | — |  |  | (8 | ) |  | — |  |  | — |  |  | (8 | )
Balance September 30, 2018, net of taxes | $ | 92 |  |  | $ | (124 | ) |  | $ | (3,025 | ) |  | $ | (2,094 | ) |  | $ | (5,151 | )
(1) | Relates to foreign currency cash flow hedges that were reclassified from AOCI to Sales.
(2) | Represents net realized (gains) losses on the sales of available-for-sale investments that were reclassified from AOCI to Other (income) expense, net. In 2017, these amounts included both debt and equity investments; however, upon adoption of ASU 2016-01 in 2018 (see Note 1), these amounts relate only to available-for-sale debt investments.
(3) | Includes net amortization of prior service cost and actuarial gains and losses included in net periodic benefit cost (see Note 12).

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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- References No definition available. + Details
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