Employee Benefit Plans (Tables)

v2.4.0.6

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2011
Employee Benefit Plans [Abstract]
Schedule of Defined Benefit Plans Disclosures [Table Text Block]	Pension and Postretirement Plans                                 Qualified Pension Plans (1)   Non-U.S. Pension Plans (1)   Nonqualified and Other Pension Plans (1)   Postretirement Health and Life Plans (1) (Dollars in millions) 2011   2010   2011   2010   2011   2010   2011   2010 Change in fair value of plan assets                               Fair value, January 1 $ 15,648   $ 14,527   $ 1,691   $ 1,522   $ 2,689   $ 2,535   $ 108   $ 113 Actual return on plan assets 182   1,835   295   166   493   272   2   13 Company contributions —   —   104   99   99   196   84   100 Plan participant contributions —   —   3   2   —   —   133   139 Benefits paid (760 )   (714 )   (63 )   (63 )   (220 )   (314 )   (255 )   (275 ) Plan transfer —   —   10   —   —   —   —   — Federal subsidy on benefits paid n/a   n/a   n/a   n/a   n/a   n/a   19   18 Foreign currency exchange rate changes n/a   n/a   (18 )   (35 )   n/a   n/a   —   — Fair value, December 31 $ 15,070   $ 15,648   $ 2,022   $ 1,691   $ 3,061   $ 2,689   $ 91   $ 108 Change in projected benefit obligation                               Projected benefit obligation, January 1 $ 13,938   $ 13,048   $ 1,916   $ 1,813   $ 3,078   $ 2,918   $ 1,704   $ 1,620 Service cost 423   397   43   32   3   3   15   14 Interest cost 746   748   99   95   152   163   80   92 Plan participant contributions —   —   3   2   —   —   133   139 Plan amendments (11 )   —   2   2   —   —   (21 )   64 Actuarial loss (gain) 555   459   (19 )   78   124   308   (56 )   32 Benefits paid (760 )   (714 )   (63 )   (63 )   (220 )   (314 )   (255 )   (275 ) Plan transfer —   —   15   —   —   —   —   — Federal subsidy on benefits paid n/a   n/a   n/a   n/a   n/a   n/a   19   18 Foreign currency exchange rate changes n/a   n/a   (12 )   (43 )   —   —   —   — Projected benefit obligation, December 31 $ 14,891   $ 13,938   $ 1,984   $ 1,916   $ 3,137   $ 3,078   $ 1,619   $ 1,704 Amount recognized, December 31 $ 179   $ 1,710   $ 38   $ (225 )   $ (76 )   $ (389 )   $ (1,528 )   $ (1,596 ) Funded status, December 31                               Accumulated benefit obligation $ 13,968   $ 13,192   $ 1,883   $ 1,781   $ 3,135   $ 3,077   n/a   n/a Overfunded (unfunded) status of ABO 1,102   2,456   139   (90 )   (74 )   (388 )   n/a   n/a Provision for future salaries 923   746   101   135   2   1   n/a   n/a Projected benefit obligation 14,891   13,938   1,984   1,916   3,137   3,078   $ 1,619   $ 1,704 Weighted-average assumptions, December 31                               Discount rate 4.95 %   5.45 %   4.87 %   5.32 %   4.65 %   5.20 %   4.65 %   5.10 % Rate of compensation increase 4.00   4.00   4.42   4.85   4.00   4.00   n/a   n/a (1)  The measurement date for the Qualified Pension Plans, Non-U.S. Pension Plans, Nonqualified and Other Pension Plans, and Postretirement Health and Life Plans was December 31 of each year reported. n/a = not applicable
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	Amounts recognized in the Corporation’s Consolidated Balance Sheet at December 31, 2011 and 2010 are presented in the table below.                 Amounts Recognized on Consolidated Balance Sheet                                   Qualified Pension Plans   Non-U.S. Pension Plans   Nonqualified and Other Pension Plans   Postretirement Health and Life Plans (Dollars in millions) 2011   2010   2011   2010   2011   2010   2011   2010 Other assets $ 246   $ 1,710   $ 342   $ 33   $ 1,096   $ 809   $ —   $ — Accrued expenses and other liabilities (67 )   —   (304 )   (258 )   (1,172 )   (1,198 )   (1,528 )   (1,596 ) Net amount recognized at December 31 $ 179   $ 1,710   $ 38   $ (225 )   $ (76 )   $ (389 )   $ (1,528 )   $ (1,596 )
Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]	Pension Plans with ABO and PBO in excess of plan assets as of December 31, 2011 and 2010 are presented in the table below. For the non-qualified plans not subject to ERISA or non-U.S. pension plans, funding strategies vary due to legal requirements and local practices.                         Plans with ABO and PBO in Excess of Plan Assets                                                 Qualified  Pension Plans   Non-U.S. Pension Plans   Nonqualified and Other Pension Plans (Dollars in millions) 2011   2010   2011   2010   2011   2010 Plans with ABO in excess of plan assets                       PBO $ —   $ —   $ 732   $ 477   $ 1,174   $ 1,200 ABO —   —   698   466   1,173   1,199 Fair value of plan assets —   —   428   259   2   2 Plans with PBO in excess of plan assets                       PBO $ 6,624   $ —   $ 732   $ 642   $ 1,174   $ 1,200 Fair value of plan assets 6,557   —   428   384   2   2
Schedule of Net Benefit Costs [Table Text Block]	Net periodic benefit cost for 2011, 2010 and 2009 included the following components.                         Net Periodic Benefit Cost                                                 Qualified Pension Plans   Non-U.S. Pension Plans (Dollars in millions) 2011   2010   2009   2011   2010   2009 Components of net periodic benefit cost                       Service cost $ 423   $ 397   $ 387   $ 43   $ 32   $ 30 Interest cost 746   748   740   99   95   76 Expected return on plan assets (1,296 )   (1,263 )   (1,231 )   (115 )   (97 )   (74 ) Amortization of prior service cost 20   28   39   —   —   — Amortization of net actuarial loss (gain) 387   362   377   —   (1 )   — Recognized gain due to settlements and curtailments —   —   —   —   —   (2 ) Recognized termination benefit costs —   —   36   —   —   — Net periodic benefit cost $ 280   $ 272   $ 348   $ 27   $ 29   $ 30 Weighted-average assumptions used to determine net cost for years ended December 31                       Discount rate 5.45 %   5.75 %   6.00 %   5.32 %   5.41 %   5.55 % Expected return on plan assets 8.00   8.00   8.00   6.58   6.60   6.78 Rate of compensation increase 4.00   4.00   4.00   4.85   4.67   4.61                           Nonqualified and Other Pension Plans   Postretirement Health and Life Plans (Dollars in millions) 2011   2010   2009   2011   2010   2009 Components of net periodic benefit cost                       Service cost $ 3   $ 3   $ 4   $ 15   $ 14   $ 16 Interest cost 152   163   167   80   92   93 Expected return on plan assets (141 )   (138 )   (148 )   (9 )   (9 )   (8 ) Amortization of transition obligation —   —   —   31   31   31 Amortization of prior service cost (credits) (8 )   (8 )   (8 )   4   6   — Amortization of net actuarial loss (gain) 16   10   5   (17 )   (49 )   (77 ) Recognized loss due to settlements and curtailments 3   17   2   —   —   — Net periodic benefit cost $ 25   $ 47   $ 22   $ 104   $ 85   $ 55 Weighted-average assumptions used to determine net cost for years ended December 31                       Discount rate 5.20 %   5.75 %   6.00 %   5.10 %   5.75 %   6.00 % Expected return on plan assets 5.25   5.25   5.25   8.00   8.00   8.00 Rate of compensation increase 4.00   4.00   4.00   n/a   n/a   n/a n/a = not applicable
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The table below presents the changes in accumulated OCI in 2009, 2010 and 2011, net-of-tax.                         (Dollars in millions) Available-for- Sale Debt Securities   Available-for- Sale Marketable Equity Securities   Derivatives   Employee Benefit Plans (1)   Foreign Currency (2)   Total Balance, December 31, 2008 $ (5,956 )   $ 3,935   $ (3,458 )   $ (4,642 )   $ (704 )   $ (10,825 ) Cumulative adjustment for accounting change – OTTI (3) (71 )   —   —   —   —   (71 ) Net change in fair value recorded in accumulated OCI 6,364   2,651   153   318   211   9,697 Net realized (gains) losses reclassified into earnings (965 )   (4,457 )   770   232   —   (4,420 ) Balance, December 31, 2009 $ (628 )   $ 2,129   $ (2,535 )   $ (4,092 )   $ (493 )   $ (5,619 ) Cumulative adjustments for accounting changes: (3)                       Consolidation of certain variable interest entities (116 )   —   —   —   —   (116 ) Credit-related notes 229   —   —   —   —   229 Net change in fair value recorded in accumulated OCI 2,210   5,657   (1,108 )   (104 )   (44 )   6,611 Net realized (gains) losses reclassified into earnings (981 )   (1,127 )   407   249   281   (1,171 ) Balance, December 31, 2010 $ 714   $ 6,659   $ (3,236 )   $ (3,947 )   $ (256 )   $ (66 ) Net change in fair value recorded in accumulated OCI 4,331   (2,539 )   (1,567 )   (714 )   (34 )   (523 ) Net realized (gains) losses reclassified into earnings (1,945 )   (4,117 )   1,018   270   (74 )   (4,848 ) Balance, December 31, 2011 $ 3,100   $ 3   $ (3,785 )   $ (4,391 )   $ (364 )   $ (5,437 ) (1)  Net change in fair value represents after-tax adjustments based on the final year-end actuarial valuations. For more information on employee benefit plans, see Note 19 – Employee Benefit Plans. (2)  Net change in fair value represents only the impact of changes in spot foreign exchange rates on the Corporation’s net investment in non-U.S. operations and related hedges. (3)  For additional information on the adoption of new accounting guidance, see Note 1 – Summary of Significant Accounting Principles and Note 5 – Securities. Pre-tax amounts included in accumulated OCI for employee benefit plans at December 31, 2011 and 2010 are presented in the table below.                                         Pre-tax Amounts included in Accumulated OCI                                                                           Qualified Pension Plans   Non-U.S. Pension Plans   Nonqualified and Other Pension Plans   Postretirement Health and Life Plans   Total (Dollars in millions) 2011   2010   2011   2010   2011   2010   2011   2010   2011   2010 Net actuarial (gain) loss $ 6,743   $ 5,461   $ (212 )   $ (20 )   $ 409   $ 656   $ (59 )   $ (27 )   $ 6,881   $ 6,070 Transition obligation —   —   —   —   —   —   32   63   32   63 Prior service cost (credits) 67   98   3   1   (7 )   (15 )   33   58   96   142 Amounts recognized in accumulated OCI $ 6,810   $ 5,559   $ (209 )   $ (19 )   $ 402   $ 641   $ 6   $ 94   $ 7,009   $ 6,275
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	Pre-tax Amounts Recognized in OCI                                       (Dollars in millions) Qualified Pension Plans   Non-U.S. Pension Plans   Nonqualified and Other Pension Plans   Postretirement Health and Life Plans   Total Other changes in plan assets and benefit obligations recognized in OCI                   Current year actuarial (gain) loss $ 1,669   $ (192 )   $ (228 )   $ (49 )   $ 1,200 Amortization of actuarial gain (loss) (387 )   —   (19 )   17   (389 ) Current year prior service cost (credit) (11 )   2   —   (21 )   (30 ) Amortization of prior service credit (cost) (20 )   —   8   (4 )   (16 ) Amortization of transition obligation —   —   —   (31 )   (31 ) Amounts recognized in OCI $ 1,251   $ (190 )   $ (239 )   $ (88 )   $ 734
Pre Tax Amount Amortized From Accumulated Other Comprehensive Income [Table Text Block]	Estimated Pre-tax Amounts from Accumulated OCI into Period Cost                                     (Dollars in millions) Qualified Pension Plans (1)   Non-U.S. Pension Plans   Nonqualified and Other Pension Plans   Postretirement Health and Life Plans   Total Net actuarial (gain) loss $ 598   $ (8 )   $ 10   $ (19 )   $ 581 Prior service cost (credit) 18   —   (7 )   4   15 Transition obligation —   —   —   31   31 Total amortized from accumulated OCI $ 616   $ (8 )   $ 3   $ 16   $ 627 (1)  Estimates are subject to change based on final calculations related to the pension plan freeze discussed on page 241.
Schedule of Allocation of Plan Assets [Table Text Block]	2012 Target Allocation Percentage             Asset Category Qualified Pension Plans Non-U.S. Pension Plans Nonqualified and Other Pension Plans Postretirement Health and Life Plans Equity securities 60 – 80 25 – 75 0 – 5 50 – 75 Debt securities 20 – 40 10 – 60 95 – 100 25 – 45 Real estate 0 – 5 0 – 15 0 – 5 0 – 5 Other 0 – 10 5 – 40 0 – 5 0 – 5
Plan Investment Assets Measured At Fair Value By Level [Table Text Block]	Plan investment assets measured at fair value by level and in total at December 31, 2011 and 2010 are summarized in the Fair Value Measurements table.                 Fair Value Measurements                                 December 31, 2011 (Dollars in millions) Level 1   Level 2   Level 3   Total Cash and short-term investments               Money market and interest-bearing cash $ 1,065   $ —   $ —   $ 1,065 Cash and cash equivalent commingled/mutual funds —   30   —   30 Fixed income               U.S. government and government agency securities 1,197   2,899   13   4,109 Corporate debt securities —   1,058   —   1,058 Asset-backed securities —   907   —   907 Non-U.S. debt securities 53   479   10   542 Fixed income commingled/mutual funds 82   1,487   —   1,569 Equity               Common and preferred equity securities 6,862   —   —   6,862 Equity commingled/mutual funds 390   2,094   —   2,484 Public real estate investment trusts 200   —   —   200 Real estate               Private real estate —   —   113   113 Real estate commingled/mutual funds —   11   249   260 Limited partnerships —   105   232   337 Other investments (1) 14   572   122   708 Total plan investment assets, at fair value $ 9,863   $ 9,642   $ 739   $ 20,244                   December 31, 2010 Cash and short-term investments               Money market and interest-bearing cash $ 1,471   $ —   $ —   $ 1,471 Cash and cash equivalent commingled/mutual funds —   45   —   45 Fixed income               U.S. government and government agency securities 701   2,604   14   3,319 Corporate debt securities —   1,106   —   1,106 Asset-backed securities —   796   —   796 Non-U.S. debt securities 36   420   9   465 Fixed income commingled/mutual funds 240   1,503   —   1,743 Equity               Common and preferred equity securities 6,980   1   —   6,981 Equity commingled/mutual funds 637   2,374   —   3,011 Public real estate investment trusts —   168   —   168 Real estate               Private real estate —   —   110   110 Real estate commingled/mutual funds 30   2   215   247 Limited partnerships —   101   230   331 Other investments (1) 19   230   94   343 Total plan investment assets, at fair value $ 10,114   $ 9,350   $ 672   $ 20,136 (1)  Other investments represent interest rate swaps of $467 million and $198 million, participant loans of $75 million and $79 million, commodity and balanced funds of $116 million and $38 million and other various investments of $50 million and $28 million at December 31, 2011 and 2010.
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	The Level 3 - Fair Value Measurements table presents a reconciliation of all plan investment assets measured at fair value using significant unobservable inputs (Level 3) during 2011 and 2010.                         Level 3 – Fair Value Measurements                                       2011 (Dollars in millions) Balance January 1   Actual Return on Plan Assets Still Held at the Reporting Date   Purchases   Sales and Settlements   Transfers into/ (out of) Level 3   Balance December 31 Fixed income                       U.S. government and government agency securities $ 14   $ (1 )   $ —   $ —   $ —   $ 13 Non-U.S. debt securities 9   —   3   (2 )   —   10 Real estate                       Private real estate 110   —   3   —   —   113 Real estate commingled/mutual funds 215   26   9   (1 )   —   249 Limited partnerships 230   (6 )   13   (5 )   —   232 Other investments 94   1   26   —   1   122 Total $ 672   $ 20   $ 54   $ (8 )   $ 1   $ 739                           2010 Fixed income                       U.S. government and government agency securities $ —   $ —   $ —   $ —   $ 14   $ 14 Non-U.S. debt securities 6   1   —   —   2   9 Real estate                       Private real estate 119   (9 )   1   (1 )   —   110 Real estate commingled/mutual funds 195   (4 )   24   —   —   215 Limited partnerships 162   13   7   (5 )   53   230 Other investments 188   —   18   (1 )   (111 )   94 Total $ 670   $ 1   $ 50   $ (7 )   $ (42 )   $ 672                           2009 Fixed income                       Corporate debt securities $ 1   $ (1 )   $ —   $ —   $ —   $ — Non-U.S. debt securities 6   —   —   —   —   6 Real estate                       Private real estate 149   (29 )   —   (1 )   —   119 Real estate commingled/mutual funds 281   (92 )   6   —   —   195 Limited partnerships 91   14   41   (4 )   20   162 Other investments 293   (106 )   5   (4 )   —   188 Total $ 821   $ (214 )   $ 52   $ (9 )   $ 20   $ 670
Schedule of Expected Benefit Payments [Table Text Block]	Projected Benefit Payments                                           Postretirement Health and Life Plans (Dollars in millions) Qualified Pension Plans (1)   Non-U.S. Pension Plans (2)   Nonqualified and Other Pension Plans (2)   Net Payments (3)   Medicare Subsidy 2012 $ 1,054   $ 67   $ 251   $ 159   $ 18 2013 1,059   69   244   160   18 2014 1,062   71   238   161   18 2015 1,062   72   238   160   18 2016 1,060   74   238   157   18 2017 – 2021 5,283   392   1,128   702   81 (1)  Benefit payments expected to be made from the plans’ assets. (2)  Benefit payments expected to be made from a combination of the plans’ and the Corporation’s assets. (3)  Benefit payments (net of retiree contributions) expected to be made from a combination of the plans’ and the Corporation’s assets.