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Other Liabilities | 12 Months Ended
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Dec. 31, 2012
Other Liabilities Disclosure [Abstract] |
Other Liabilities Disclosure [Text Block] | NOTE 11 Other L iabilities The following is a summary of other liabilities as of December 31:
(Millions) |  | 2012 |  | 2011
Membership Rewards liability |  | $ | 5,832 |  | $ | 5,066
Employee-related liabilities(a) |  |  | 2,224 |  |  | 2,192
Rebate and reward accruals(b) |  |  | 2,079 |  |  | 1,866
Deferred card fees, net |  |  | 1,286 |  |  | 1,063
Book overdraft balances |  |  | 532 |  |  | 2,178
Other(c) |  |  | 5,604 |  |  | 4,792
Total |  | $ | 17,557 |  | $ | 17,157
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, client incentives, restructuring and reengineering reserves, advertising and promotion and derivatives. M embership R ewards 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 records a balance sh eet liability which represent s management's best estimate of the 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 liability. Management uses statistical and actuarial models to estimate ultimate redemption rates based on redemption trends, current enrollee redemption behavior, card product type, enrollment tenure, card spend levels and credit attributes. The weighted-average cost per point is determined using actual redemptions during the previous 12 months, adjusted as appropriate for recent changes in redemption costs. The expense for Membership Rewards points is included in marketing, promotion, rewards and cardmember service s expenses. The Company periodically evaluates its liability estimation process and assumptions based on developments in redemption patterns, cost per p oint redeemed, partner contract changes and other factors. Deferred C ard F ees The carrying amount of deferred card and other fees, net of deferred direct acquisition costs and reserves for membership cancellations as of December 31 were as follows:
(Millions) |  | 2012 |  | 2011
Deferred card and other fees(a) |  | $ | 1,566 |  | $ | 1,228
Deferred direct acquisition costs |  |  | (154) |  |  | (75)
Reserves for membership cancellations |  |  | (126) |  |  | (90)
Deferred card fees and other, net of direct |  |  |  |  |  |
| acquisition costs and reserves |  | $ | 1,286 |  | $ | 1,063
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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