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Other Liabilities | 12 Months Ended
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Dec. 31, 2011
Other Liabilities Disclosure [Abstract] |
Other Liabilities Disclosure [Text Block] | NOTE 11 other liabilities The following is a summary of other liabilities as of December 31:
(Millions)?? |  | 2011 |  | 2010
Membership Rewards reserves?? |  | $ | 5,066 |  | $ | 4,500
Book overdraft balances |  |  | 3,091 |  |  | 1,185
Employee-related liabilities(a) |  |  | 2,192 |  |  | 2,026
Rebate and reward accruals(b) |  |  | 1,866 |  |  | 1,555
Deferred charge card fees, net?? |  |  | 1,063 |  |  | 1,036
Other(c) |  |  | 4,792 |  |  | 5,291
Total?? |  | $ | 18,070 |  | $ | 15,593
Employee-related liabilities include employee benefit plan obligations and incentive compensation. Rebate and reward accruals inclu de payments to third-party card-issuing partners and cash-back reward costs. Other includes accruals for general operating expenses, litigation, client incentives, advertising and promotion, derivatives, restructu ring and reengineering reserves. MEMBERSHIP REWARDS The Membership Rewards program allows enrolled cardmembers to earn points that can be redeemed for a bro ad range of rewards including travel, entertainment, retail certificates and merchandise. The Company establishes balance sh eet reserves which represent management's best estimate of the future cost of points ear ned that are expected to be redeemed. A n ultimate redemption rate and weighted average cost per point are key factors used to approximate Membership Reward s reserve s. Management uses statistical and actuarial models to estimate ultimate redemption rates based on historical redemption trends, current enrollee redemption behavior, card product type, year of program enrollment, enrollment tenure and card spend levels. The weighted-average cost per point is determined using actual redemptions during the previous 12 months, revised as appropriate for recent changes in redemption costs. The provision for the cost of Membership Rewards points is included in marketing, promotion, rewards and cardmember service s expenses. The Company continually evaluates its reserve methodology and assumptions based on developments in redemption patterns, cost per p oint redeemed, contract changes and other factors. deferred charge card fees The carrying amount of deferred charge card and other fees, net of direct acquisition costs and reserves for membership cancellations as of December 31 were as follows:
(Millions) |  | 2011 |  | 2010
Deferred charge card and other fees(a) |  | $ | 1,228 |  | $ | 1,194
Deferred direct acquisition costs |  |  | (75) |  |  | (67)
Reserves for membership cancellations |  |  | (90) |  |  | (91)
Deferred charge card fees and other, net of direct |  |  |  |  |  |
| acquisition costs and reserves |  | $ | 1,063 |  | $ | 1,036
Includes deferred fees for Membershi p Reward s program participants.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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