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Other Liabilities | 12 Months Ended
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Dec. 31, 2015
Disclosure Text Block Abstract |
Other Liabilities Disclosure [Text Block] | NOTE 10 Other Liabilities The following is a summary of O ther liabilities as of December 31:
(Millions) |  | 2015 |  | 2014
Membership Rewards liability |  | $ | 6,721 |  | $ | 6,521
Employee-related liabilities(a) |  |  | 2,097 |  |  | 2,258
Card Member rebate and reward accruals(b) |  |  | 2,238 |  |  | 2,073
Deferred card and other fees, net |  |  | 1,343 |  |  | 1,308
Book overdraft balances |  |  | 409 |  |  | 647
Other(c) |  |  | 4,764 |  |  | 5,044
Total |  | $ | 17,572 |  | $ | 17,851
Employee-related liabilities include employee benefit plan obligations and incentive compensation. Card Member r ebate and reward accruals inclu de payments to third-party reward partners and cash-back reward costs. Other includes accruals for general operating expenses, client incentives, merchant rebates, payments to third-party card-issuing partners, advertising and promotion, restructuring and reengineering reserves, QAH unfunded commitments and derivatives. Membership Rewards The Membership Rewards program al lows enrolled Card Members to earn points that can be redeemed for a broad range of rewards including travel, entertainment, retail certificates and merchandise. The Company records a balance sheet liability that represents management’s best estimate of th e cost of points earned that are expected to be redeemed in the future. The weighted average cost (WAC) per point and the Ultimate Redemption Rate (URR) are key assumptions used to estimate the Membership Rewards liability. The expense for Membership Rew ards points is included in marketing, promotion, rewards and Card Member services expenses. The Company periodically evaluates its liability estimation process and assumptions based on developments in redemption patterns, cost per point redeemed, partner c ontract changes and other factors. Deferred Card and Other Fees, 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, was as follows:
(Millions) |  | 2015 |  | 2014
Deferred card and other fees(a) |  | $ | 1,652 |  | $ | 1,615
Deferred direct acquisition costs |  |  | (173) |  |  | (176)
Reserves for membership cancellations |  |  | (136) |  |  | (131)
| Deferred card and other fees, net |  | $ | 1,343 |  | $ | 1,308
Includes deferred fees for Membership Rewards program participants.

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- Definition The entire disclosure for other liabilities. + References Reference 1: 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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