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Other Liabilities | 12 Months Ended
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Dec. 31, 2013
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) |  | 2013 |  | 2012
Membership Rewards liability |  | $ | 6,151 |  | $ | 5,832
Employee-related liabilities(a) |  |  | 2,227 |  |  | 2,224
Rebate and reward accruals(b) |  |  | 2,210 |  |  | 2,079
Deferred card and other fees, net |  |  | 1,314 |  |  | 1,286
Book overdraft balances |  |  | 442 |  |  | 532
Other(c) |  |  | 4,566 |  |  | 5,604
Total |  | $ | 16,910 |  | $ | 17,557
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, advertising and promotion, restructuring and reengineering reserves and derivatives. M embership R ewards The Membership Rewards program allows enrolled C ard M embers 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 that 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 certain changes in redemption cost s that are not representative of future cost expectations. The expense for Membership Rewards points is included in marketing, promotion, rewards and Card Member 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 and O ther F ees, Net The carrying amount of deferred card and other fees, net of deferred direct acquisition costs and reserves for membership cancellations as of December 31 w as as follows:
(Millions) |  | 2013 |  | 2012
Deferred card and other fees(a) |  | $ | 1,609 |  | $ | 1,566
Deferred direct acquisition costs |  |  | (164) |  |  | (154)
Reserves for membership cancellations |  |  | (131) |  |  | (126)
| Deferred card and other fees, net |  | $ | 1,314 |  | $ | 1,286
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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