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Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions | Sep. 30, 2017 | Dec. 31, 2016
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Current Assets: |  |
Allowance for Accounts Receivable | $ 119 | $ 101
Accumulated Depreciation | $ 9,945 | $ 9,125
Goodyear Shareholders’ Equity: |  |
Common Stock, par value (dollars per share) | $ 0 | $ 0
Common Stock, authorized (shares) | 450,000,000 | 450,000,000
Common Stock, outstanding (shares) | 246,000,000 | 252,000,000
Treasury shares (shares) | 32,000,000 | 26,000,000

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