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Other Comprehensive Income (Loss)
 9 Months Ended
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).