Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2015

The following is a summary of Other 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 rebate and reward accruals include 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.

Carrying amount of deferred charge card and other fees

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.