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GM Financial Receivables, net [Text Block]

GM Financial Receivables, net

In the year ended December 31, 2013 GM Financial acquired certain international operations in Europe and Latin America from Ally Financial that conduct consumer and commercial lending activities. All of the loans acquired were made on a secured basis.

The following table summarizes the components of consumer and commercial finance receivables, net (dollars in millions):



	December 31, 2013									December 31, 2012
	Consumer			Commercial			Total			Consumer			Commercial			Total
Pre-acquisition finance receivables, outstanding amount	$	1,294		$	—		$	1,294		$	2,162		$	—		$	2,162
Pre-acquisition finance receivables, carrying amount	$	1,174		$	—		$	1,174		$	1,958		$	—		$	1,958
Post-acquisition finance receivables, net of fees	21,956			6,050			28,006			8,831			560			9,391
Finance receivables	23,130			6,050			29,180			10,789			560			11,349
Less: allowance for loan losses	(497		)	(51		)	(548		)	(345		)	(6		)	(351		)
GM Financial receivables, net	$	22,633		$	5,999		$	28,632		$	10,444		$	554		$	10,998

Fair value of GM Financial receivables, net							$	28,668								$	11,313

Of the total allowance for loan losses in the above table, $427 million and $266 million were current at December 31, 2013 and 2012.

GM Financial determined the fair value of consumer finance receivables using observable and unobservable inputs within a cash flow model. The inputs reflect assumptions regarding expected prepayments, deferrals, delinquencies, recoveries and charge-offs of the loans within the portfolio. The cash flow model produces an estimated amortization schedule of the finance receivables which is the basis for the calculation of the series of cash flows that derive the fair value of the portfolio. The series of cash flows is calculated and discounted using a weighted-average cost of capital (WACC) using unobservable debt and equity percentages, an unobservable cost of equity and an observable cost of debt based on companies with a similar credit rating and maturity profile as the portfolio. Macroeconomic factors could negatively affect the credit performance of the portfolio and therefore could potentially affect the assumptions used in GM Financial's cash flow model. Substantially all commercial finance receivables either have variable interest rates and maturities of one year or less, or were acquired or originated within the past year. Therefore, the carrying amount is considered to be a reasonable estimate of fair value.

GM Financial reviews its pre-acquisition finance receivables portfolios for differences between contractual cash flows and the cash flows expected to be collected to determine if the difference is attributable, at least in part, to credit quality. In the years ended December 31, 2013 and 2012 as a result of improvements in credit performance of the pre-acquisition finance receivables, GM Financial transferred the amount of excess cash flows from the non-accretable difference to accretable yield. GM Financial will recognize this excess as finance charge income over the remaining life of the portfolio.

The following table summarizes the activity for accretable yield (dollars in millions):



	Years Ended December 31,
	2013			2012
Balance at beginning of period	$	404		$	737
Ally Financial international operations acquisition	127
Accretion of accretable yield	(342		)	(503		)
Transfer from non-accretable difference	74			170
Effect of foreign currency	(8		)	—
Balance at end of period	$	255		$	404

The following table summarizes activity for the allowance for loan losses on consumer and commercial finance receivables (dollars in millions):



	Years Ended December 31,(a)
	2013			2012			2011
Balance at beginning of period	$	351		$	179		$	26
Provision for loan losses	475			304			178
Charge-offs	(643		)	(304		)	(66		)
Recoveries	362			172			41
Effect of foreign currency	3			—			—
Balance at end of period	$	548		$	351		$	179

________


(a)	The balances and activity of the allowance for commercial loan losses included in the amounts at and for the years ended December 31, 2013 and 2012 were insignificant.

Credit Quality

Consumer Finance Receivables

GM Financial uses proprietary scoring systems that measure the credit quality of the receivables using several factors, such as credit bureau information, consumer credit risk scores (e.g. FICO score) and contract characteristics. In addition to GM Financial's proprietary scoring systems GM Financial considers other individual consumer factors such as employment history, financial stability and capacity to pay. Subsequent to origination GM Financial reviews the credit quality of retail receivables based on customer payment activity. At the time of loan origination substantially all of GM Financial's international consumers have prime credit scores. In North America sub-prime is typically defined as a loan with a borrower that has a FICO score of less than 620. At December 31, 2013 and 2012 88% and 84% of the consumer finance receivables in North America were consumers with FICO scores less than 620.

An account is considered delinquent if a substantial portion of a scheduled payment has not been received by the date such payment was contractually due. At December 31, 2013 and 2012 the accrual of finance charge income has been suspended on delinquent consumer finance receivables based on contractual amounts due of $642 million and $503 million.

GM Financial purchases consumer finance contracts from automobile dealers without recourse and, accordingly, the dealer has no liability to GM Financial if the consumer defaults on the contract. Finance receivables are collateralized by vehicle titles and GM Financial has the right to repossess the vehicle in the event the consumer defaults on the payment terms of the contract.

The following table summarizes the contractual amount of delinquent contracts, which is not materially different from the recorded investment of the consumer finance receivables (dollars in millions):



	December 31, 2013				December 31, 2012
	Amount		Percent of Contractual Amount Due		Amount		Percent of Contractual Amount Due
Delinquent contracts
31-to-60 days	$	952	4.1	%	$	672	6.1	%
Greater-than-60 days	408		1.7	%	230		2.1	%
Total finance receivables more than 30 days delinquent	1,360		5.8	%	902		8.2	%
In repossession	41		0.2	%	31		0.3	%
Total finance receivables more than 30 days delinquent or in repossession	$	1,401	6.0	%	$	933	8.5	%

Impaired Finance Receivables - Troubled Debt Restructurings

The following table summarizes the outstanding recorded investment for consumer finance receivables that are considered to be TDRs and the related allowance (dollars in millions):



	December 31, 2013			December 31, 2012
Outstanding recorded investment	$	767		$	228
Less: allowance for loan losses	(103		)	(32		)
Outstanding recorded investment, net of allowance	$	664		$	196

Unpaid principal balance	$	779		$	232

Commercial Finance Receivables

GM Financial's commercial finance receivables consist of dealer financings. A proprietary model is used to assign a risk rating to each dealer. A credit review of each dealer is performed at least annually and, if necessary, the dealer's risk rating is adjusted on the basis of the review. At December 31, 2013 and 2012 the commercial finance receivables or loans on non-accrual status were insignificant.

The following table summarizes the credit risk profile by dealer grouping of the commercial finance receivables (dollars in millions):



	December 31, 2013		December 31, 2012
Group I - Dealers with strong to superior financial metrics	$	549	$	99
Group II - Dealers with fair to favorable financial metrics	1,460		278
Group III - Dealers with marginal to weak financial metrics	1,982		171
Group IV - Dealers with poor financial metrics	1,462		12
Group V - Dealers warranting special mention due to potential weaknesses	385
Group VI - Dealers with loans classified as substandard, doubtful or impaired	212
	$	6,050	$	560

The credit lines for Group VI dealers are suspended and no further funding is extended to these dealers.

Marketable Securities

12 Months Ended

Dec. 31, 2013

Marketable Securities [Abstract]

Marketable Securities [Text Block]

Marketable Securities

The following table summarizes information regarding marketable securities (dollars in millions):



		December 31, 2013				December 31, 2012
	Fair Value Level	Cost		Fair Value		Cost		Fair Value
Cash and cash equivalents
Available-for-sale securities
U.S. government and agencies	2	$	1,437	$	1,437	$	4,190	$	4,190
Sovereign debt	2	515		515		—		—
Money market funds	1	1,262		1,262		1,799		1,799
Corporate debt	2	7,598		7,598		3,222		3,222
Total available-for-sale securities		$	10,812	10,812		$	9,211	9,211
Trading securities
Sovereign debt	2			—				1,408
Corporate debt	2			25				—
Total trading securities				25				1,408
Total marketable securities classified as cash equivalents				10,837				10,619
Cash, cash equivalents and time deposits				9,184				7,803
Total cash and cash equivalents				$	20,021			$	18,422
Marketable securities - current
Available-for-sale securities
U.S. government and agencies	2	$	5,343	$	5,344	$	1,231	$	1,231
Corporate debt	2	1,867		1,869		2,465		2,505
Equity and sovereign debt	1 & 2	22		22		30		51
Total available-for-sale securities		$	7,232	7,235		$	3,726	3,787
Trading securities - Sovereign debt	2			1,737				5,201
Total marketable securities - current				8,972				8,988
Marketable securities - non-current
Available-for-sale securities - Investment in Peugeot S.A.	1	$	—	—		$	179	179
Total marketable securities				$	8,972			$	9,167
Restricted cash and marketable securities
Available-for-sale securities
Money market funds	1	$	897	$	897	$	933	$	933
Other	2	34		35		198		199
Total marketable securities classified as restricted cash and marketable securities		$	931	932		$	1,131	1,132
Restricted cash and cash equivalents and time deposits				1,144				236
Total restricted cash and marketable securities				$	2,076			$	1,368

We are required to post cash and marketable securities as collateral as part of certain agreements that we enter into as part of our operations. Cash and marketable securities subject to contractual restrictions and not readily available are classified as Restricted cash and marketable securities. Restricted cash and marketable securities are invested in accordance with the terms of the underlying agreements and include amounts related to various deposits, escrows and other cash collateral.

Sales proceeds from investments classified as available-for-sale and sold prior to maturity were $4.7 billion, $4.7 billion and $1.6 billion in the years ended December 31, 2013, 2012 and 2011.

The following table summarizes the amortized cost and the fair value of investments classified as available-for-sale by contractual maturity at December 31, 2013 (dollars in millions):



	Amortized Cost		Fair Value
Due in one year or less	$	14,879	$	14,881
Due after one year through five years	1,937		1,939
Total contractual maturities of available-for-sale securities	$	16,816	$	16,820

Cumulative unrealized gains and losses on available-for-sale securities and net unrealized gains (losses) on trading securities were insignificant at and in the years ended December 31, 2013, 2012 and 2011.

Peugeot S.A.

In December 2013 we sold our seven percent investment in Peugeot S. A. (PSA) common stock for $339 million, net of disposal costs and we recorded a net gain of $152 million in Interest income and other non-operating income, net.

At December 31, 2012 we measured the fair value of our investment in PSA common stock using the published stock price and determined the carrying amount of our investment in PSA common stock exceeded its fair value. PSA’s stock price had shown no sustained signs of recovery towards the price at which we acquired it in March 2012. Based upon the 55% decline in PSA common stock price since our acquisition and the nine month duration of the impairment, combined with our fourth quarter reassessment of our European automotive operations, we concluded that the impairment of our investment in PSA common stock was other-than-temporary. As a result we transferred the total unrealized losses from Accumulated other comprehensive loss to Interest income and other non-operating income, net resulting in an impairment charge of $220 million.

Inventories

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

Inventories [Text Block]

Inventories

The following table summarizes the components of Inventories (dollars in millions):



	December 31, 2013		December 31, 2012
Productive material, supplies and work in process	$	5,872	$	6,560
Finished product, including service parts	8,167		8,154
Total inventories	$	14,039	$	14,714

Equipment on Operating Leases, net

12 Months Ended

Dec. 31, 2013

Vehicles [Member]

Property Subject to or Available for Operating Lease [Line Items]

Equipment on Operating Leases, net [Text Block]

Equipment on Operating Leases, net

Automotive

Equipment on operating leases, net is composed of vehicle sales to daily rental car companies. The following table summarizes information related to Equipment on operating leases, net (dollars in millions):



	December 31, 2013			December 31, 2012
Equipment on operating leases	$	2,605		$	1,946
Less: accumulated depreciation	(207		)	(164		)
Equipment on operating leases, net	$	2,398		$	1,782

The following table summarizes depreciation expense and impairment charges related to Equipment on operating leases, net (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Depreciation expense	$	218	$	227	$	431
Impairment charges	$	168	$	181	$	151

Automotive Financing - GM Financial

GM Financial originates leases in the U.S. and Canada that are recorded as operating leases. A Canadian subsidiary of GM Financial originates and sells leases to a third-party with servicing retained. The following table summarizes GM Financial equipment on operating leases, net (dollars in millions):



	December 31, 2013			December 31, 2012
GM Financial equipment on operating leases	$	4,025		$	1,910
Less: accumulated depreciation	(642		)	(261		)
GM Financial equipment on operating leases, net	$	3,383		$	1,649

Depreciation expense related to GM Financial equipment on operating leases, net was $450 million, $205 million and $70 million in the years ended December 31, 2013, 2012 and 2011.

The following table summarizes minimum rental payments due to GM Financial as lessor under operating leases (dollars in millions):



	2014		2015		2016		2017		2018
Minimum rental receipts under operating leases	$	628	$	512	$	266	$	43	$	4

Equity In Net Assets Of Nonconsolidated Affiliates

12 Months Ended

Dec. 31, 2013

Equity Method Investments and Joint Ventures [Abstract]

Equity in Net Assets of Nonconsolidated Affiliates [Text Block]

Equity in Net Assets of Nonconsolidated Affiliates

Nonconsolidated affiliates are entities in which an equity ownership interest is maintained and for which the equity method of accounting is used, due to the ability to exert significant influence over decisions relating to their operating and financial affairs.

The following table summarizes information regarding Equity income and gain on investments (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
China joint ventures (China JVs)	$	1,763	$	1,521	$	1,511
New Delphi (including gain on disposition)	—		—		1,727
Others (including gain on acquisition of GM India)	47		41		(46		)
Total equity income and gain on investments	$	1,810	$	1,562	$	3,192

Sales and income of our joint ventures are not consolidated into our financial statements; rather, our proportionate share of the earnings of each joint venture is reflected as Equity income and gain on investments.

We received dividends from nonconsolidated affiliates of $1.7 billion, $1.4 billion and $1.2 billion in the years ended December 31, 2013, 2012 and 2011. At December 31, 2013 and 2012 we had undistributed earnings including dividends declared but not received, of $1.8 billion and $1.7 billion related to our nonconsolidated affiliates.

Investment in China JVs

The following table summarizes our direct ownership interests in China JVs:



	December 31, 2013		December 31, 2012
Shanghai General Motors Co., Ltd. (SGM)	50	%	50	%
Shanghai GM Norsom Motor Co., Ltd. (SGM Norsom)	25	%	25	%
Shanghai GM Dong Yue Motors Co., Ltd. (SGM DY)	25	%	25	%
Shanghai GM Dong Yue Powertrain (SGM DYPT)	25	%	25	%
SAIC-GM-Wuling Automobile Co., Ltd.	44	%	44	%
FAW-GM Light Duty Commercial Vehicle Co., Ltd.	50	%	50	%
Pan Asia Technical Automotive Center Co., Ltd.	50	%	50	%
Shanghai OnStar Telematics Co., Ltd. (Shanghai OnStar)	40	%	40	%
Shanghai Chengxin Used Car Operation and Management Co., Ltd. (Shanghai Chengxin Used Car)	33	%	33	%
SAIC General Motors Sales Co., Ltd. (SGMS)	49	%	49	%

SGM is a joint venture established by Shanghai Automotive Industry Corporation (SAIC) (50%) and us (50%). SGM has interests in three other joint ventures in China: SGM Norsom, SGM DY and SGM DYPT. These three joint ventures are jointly held by SGM (50%), SAIC (25%) and us (25%). These four joint ventures are engaged in the production, import, and sale of a comprehensive range of products under the Buick, Chevrolet and Cadillac brands. SGM also has interests in Shanghai OnStar (20%) and Shanghai Chengxin Used Car (33%). SGM also has a 20% equity interest in GMAC-SAIC, a joint venture established by General Motors Acceptance Corporation (now Ally Financial) (40%) and SAIC Finance Co., Ltd. (40%).

SGMS is a joint venture established in November 2011 by SAIC (51%) and us (49%) to engage in the sales of the imported Buick, Chevrolet and Cadillac brands and the sales of automobiles manufactured by SGM.

In September 2012 we repurchased a 1% interest in SGM for a total consideration of $119 million, increasing our ownership interest in SGM to 50%. The transaction was accounted for by applying the equity method of accounting. The consideration exceeded our proportionate share of the 1% interest in SGM net assets by $82 million, which consists of plant, property and equipment, intangible assets and goodwill of $8 million, $36 million and $38 million.

Sale of New Delphi

In March 2011 we sold our Class A Membership Interests in Delphi Automotive LLP (New Delphi) to New Delphi for $3.8 billion. The Class A Membership Interests sold represented 100% of our direct and indirect interests in New Delphi and 100% of New Delphi's Class A Membership Interests issued and outstanding. The sale terminated any direct and indirect obligation to loan New Delphi up to $500 million under a term loan facility established in October 2009 when New Delphi was created and the Class A Membership Interests were issued. New Delphi had not borrowed under this loan facility. In March 2011 we recorded a gain of $1.6 billion related to the sale in Equity income and gain on investments. Our existing supply contracts with New Delphi were not affected by this transaction.

Investment in GM India

In March 2011 the fair value of our investment in GM India was determined to be less than its carrying amount. The loss in value was determined to be other-than-temporary; therefore, we recorded an impairment charge of $39 million in the three months ended March 31, 2011. In addition we recorded other charges totaling $67 million related to our investment in GM India. Refer to Note 3 for detail regarding the acquisition of GM India.

Investment in and Summarized Financial Data of Nonconsolidated Affiliates

The following table summarizes the carrying amount of investments in nonconsolidated affiliates (dollars in millions):



	December 31, 2013		December 31, 2012
China JVs	$	7,851	$	6,579
Other investments	243		304
Total equity in net assets of nonconsolidated affiliates	$	8,094	$	6,883

At December 31, 2013 and 2012 the carrying amount of our investments in certain joint ventures exceeded our share of the underlying net assets by $3.8 billion. These differences are primarily related to the application of fresh-start reporting and purchase of additional interests in nonconsolidated affiliates, of which $3.4 billion at December 31, 2013 and 2012 were allocated to goodwill and the remainder was allocated to the underlying assets and liabilities, primarily intangibles, and are being amortized over their useful lives.

The following tables present summarized financial data for all of our nonconsolidated affiliates (dollars in millions):



	December 31, 2013						December 31, 2012
	China JVs		Others		Total		China JVs		Others		Total
Summarized Balance Sheet Data
Current assets	$	14,666	$	2,234	$	16,900	$	11,759	$	2,642	$	14,401
Non-current assets	8,187		1,458		9,645		6,766		1,507		8,273
Total assets	$	22,853	$	3,692	$	26,545	$	18,525	$	4,149	$	22,674

Current liabilities	$	14,019	$	1,859	$	15,878	$	12,612	$	1,893	$	14,505
Non-current liabilities	1,065		511		1,576		756		758		1,514
Total liabilities	$	15,084	$	2,370	$	17,454	$	13,368	$	2,651	$	16,019

Non-controlling interests	$	1,040	$	—	$	1,040	$	1,055	$	1	$	1,056



	Years Ended December 31,
	2013		2012			2011
Summarized Operating Data
China JV's net sales	$	38,767	$	33,364		$	30,511
Others' net sales	1,830		3,963			4,242
Total net sales	$	40,597	$	37,327		$	34,753

China JV's net income	$	3,685	$	3,198		$	3,203
Others' net income (loss)	50		(23		)	(13		)
Total net income	$	3,735	$	3,175		$	3,190

Transactions with Nonconsolidated Affiliates

Nonconsolidated affiliates are involved in various aspects of the development, production and marketing of cars, trucks and automobile parts. We purchase component parts and vehicles from certain nonconsolidated affiliates for resale to dealers. We also sell component parts and vehicles to certain nonconsolidated affiliates. The following tables summarize the effects of transactions with nonconsolidated affiliates (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Results of Operations
Automotive sales and revenue	$	2,724	$	2,572	$	3,266
Automotive purchases, net	$	724	$	497	$	1,044
Interest income and other non-operating income, net	$	19	$	184	$	34



	December 31, 2013		December 31, 2012
Financial Position
Accounts and notes receivable, net	$	756	$	1,668
Accounts payable	$	183	$	167
Deferred revenue and customer deposits	$	32	$	46



	Years Ended December 31,
	2013			2012			2011
Cash Flows
Operating	$	3,607		$	3,385		$	3,624
Investing	$	(13	)	$	(41	)	$	(27	)

Property, net

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment, Net [Abstract]

Property, net [Text Block]

Property, net

The following table summarizes the components of Property, net (dollars in millions):



	Estimated Useful Lives in Years	December 31, 2013			December 31, 2012
Land		$	1,868		$	2,107
Buildings and improvements	5-40	4,971			4,601
Machinery and equipment	3-27	15,222			12,720
Construction in progress		2,644			3,018
Real estate, plants and equipment		24,705			22,446
Less: accumulated depreciation		(6,787		)	(5,556		)
Real estate, plants and equipment, net		17,918			16,890
Special tools, net	1-15	7,949			7,306
Total property, net		$	25,867		$	24,196

The amount of interest capitalized and excluded from Automotive interest expense related to Property, net was $81 million, $117 million and $91 million in the years ended December 31, 2013, 2012 and 2011.

The following table summarizes the amount of capitalized software included in Property, net (dollars in millions):



	December 31, 2013		December 31, 2012
Capitalized software in use, net	$	580	$	465
Capitalized software in the process of being developed	$	50	$	108

The following table summarizes depreciation, impairment charges and amortization expense related to Property, net, recorded in Automotive cost of sales, GM Financial operating and other expenses, and Automotive selling, general and administrative expense (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Depreciation and amortization expense	$	3,959	$	3,888	$	3,604
Impairment charges(a)	901		3,793		81
Depreciation, impairment charges and amortization expense	$	4,860	$	7,681	$	3,685

Capitalized software amortization expense(b)	$	244	$	209	$	203

__________

(a)

Includes GMIO assets whose fair value was $131 million at December 31, 2013. Includes GME assets whose fair value was $408 million at December 31, 2012. Also includes other assets whose fair value was determined to be $0 in the years ended December 31, 2013, 2012 and 2011 measured utilizing Level 3 inputs. Fair value measurements of the non-GMIO and non-GME asset group long-lived assets utilized projected cash flows discounted at a rate commensurate with the perceived business risks related to the assets involved.


(b)	Included in total depreciation, impairment charges and amortization expense.

Impairment Charges

Year Ended December 31, 2013

GM India

In the three months ended December 31, 2013 we performed a strategic assessment of GM India in response to lower than expected sales performance of our current product offerings in India, higher raw material costs, unfavorable foreign exchange rates and recent deterioration in local market conditions. Our strategic review indicated that the existing long-lived assets of the GM India asset group were not recoverable. In the three months ended December 31, 2013 we recorded asset impairment charges of $280 million to adjust the carrying amount of GM India’s real and personal property to fair value of $45 million. These charges were recorded in our GMIO segment in Automotive cost of sales. Our recoverability test of the GM India asset group also included Intangible assets, net and Goodwill resulting in additional impairment charges of $103 million, for total impairment charges of $383 million. The noncontrolling interest portion of these charges was $35 million based on our 90.8% ownership of GM India. Refer to Note 11 for additional information regarding the impairment of Intangible assets, net and Note 10 for additional information regarding the impairment of Goodwill.

GM Holden Ltd. (Holden)

In December 2013 we announced plans to cease manufacturing and reduce engineering at our Holden subsidiary in Australia by the end of 2017. As a result we recorded asset impairment charges of $477 million to adjust the carrying amounts of certain long-lived assets of our Holden asset group to fair value of $71 million. These charges were recorded in our GMIO segment in Automotive cost of sales. Refer to Note 19 for additional information on the actions taken at Holden.

Year Ended December 31, 2012

During the second half of 2011 and continuing into 2012 the European automotive industry was severely affected by the ongoing sovereign debt crisis, high unemployment and a lack of consumer confidence coupled with overcapacity and we began to experience deterioration in cash flows. In response we formulated a plan to implement various actions to strengthen our operations and increase our competitiveness. During the fourth quarter of 2012 our industry outlook deteriorated further and our forecast of 2013 cash flows declined notwithstanding our actions. As a result we performed a recoverability test of the GME asset group by weighting various undiscounted cash flow scenarios and concluded the GME asset group was not recoverable. Accordingly we recorded asset impairment charges of $3.7 billion at December 31, 2012 to adjust the carrying amount of the GME real and personal property to fair value of $0.4 billion. These charges were recorded in our GME segment with $3.5 billion recorded in Automotive cost of sales and $0.2 billion recorded in Automotive selling, general and administrative expense. Our recoverability test of the GME asset group also included Intangible assets, net and other long-lived assets resulting in additional impairment charges of $1.8 billion, for total impairment charges of $5.5 billion. Refer to Note 11 for additional information regarding the impairment of Intangible assets, net.

Fair Value Measurements

To determine the estimated fair value of real and personal property, the cost approach, market approach and income approach were considered. Under the cost approach, the determination of fair value considered the estimates of the cost to construct or purchase a new asset of equal utility at current prices with adjustments in value for physical deterioration, functional obsolescence, and economic obsolescence. Under the market approach, the determination of fair value considered the market prices in transactions for similar assets and certain direct market values based on quoted prices from brokers and secondary market participants for similar assets. Under the income approach, the determination of fair value considered the estimate of the present worth of future benefits derived from ownership, usually measured through the capitalization of a specific level of income which can be derived from the subject asset with adjustments in value for demolition costs and for the effect of an estimated holding period. Under the income approach, it was assumed fair value could not exceed the present value of the net cash flows discounted at a rate commensurate with the level of risk inherent in the subject asset. An in-exchange premise was determined to be the highest and best use.

The following table summarizes the significant Level 3 inputs for real and personal property measurements:



	Valuation Technique(s)	Unobservable Input(s)	Range
GM India personal property	Market approach	Economic obsolescence(a)	72% - 100%
Holden real property	Income approach	Holding period(b)	0 - 3 years
		Discount rate(c)	11% - 12%
GME real property	Market approach	Demolition costs(d)	6% - 23%
	Cost approach	Holding period(b)	0 - 4 years
	Income approach	Discount rate(c)	11.2% - 14.5%
GME personal property	Market approach	Physical deterioration(e)	52% - 69%
	Cost approach	Functional obsolescence(f)	8% - 28%
		Economic obsolescence(a)	17% - 23%

__________


(a)	Represents estimated loss in asset value caused by factors external to the asset such as legislative enactments, changes in use, social change and change in supply and demand.


(b)	Represents estimated marketing period for each property which dictates the amount of property specific holding costs to be incurred such as real estate taxes.


(c)	Represents the discount rate for the specific property based on local market sources and available benchmarking data.


(d)	Represents estimated gross cost to demolish and clear the structures on the property as a percentage of replacement cost new.


(e)	Represents estimated loss in asset value due to wear and tear, action of the elements and other physical factors that reduce the life and serviceability of the asset.


(f)	Represents estimated loss in asset value caused by inefficiencies and inadequacies of the asset itself.

The personal property in our Holden asset group was determined to have a nominal fair value because of anticipated losses during the wind-down period and limited to no salvage value given the decline in the automotive manufacturing base in Australia.

The fair value estimates for GM India, Holden and GME real and personal property are based on a valuation premise that assumes the assets' highest and best use are different than their current use based on the forecasted financial results of the asset groups.

Goodwill

12 Months Ended

Dec. 31, 2013

Goodwill [Abstract]

Goodwill [Text Block]

Goodwill

The following table summarizes the changes in the carrying amounts of Goodwill (dollars in millions):



	GMNA			GME			GMIO			GMSA			Total Automotive			GM Financial		Total
Balance at January 1, 2012	$	26,399		$	581		$	610		$	151		$	27,741		$	1,278	$	29,019
Impairment charges	(26,399		)	(590		)	(156		)	—			(27,145		)	—		(27,145		)
Goodwill from business combinations(a)	—			—			61			—			61			—		61
Effect of foreign currency and other	—			9			34			(5		)	38			—		38
Balance at December 31, 2012	—			—			549			146			695			1,278		1,973
Impairment charges	—			—			(541		)	—			(541		)	—		(541		)
Goodwill from business combinations(a)	—			—			—			10			10			144		154
Effect of foreign currency and other	—			—			(8		)	(18		)	(26		)	—		(26		)
Balance at December 31, 2013	$	—		$	—		$	—		$	138		$	138		$	1,422	$	1,560

Accumulated impairment charges at January 1, 2012	$	—		$	(2,482	)	$	(270	)	$	—		$	(2,752	)	$	—	$	(2,752	)
Accumulated impairment charges at December 31, 2012	$	(26,399	)	$	(3,072	)	$	(426	)	$	—		$	(29,897	)	$	—	$	(29,897	)
Accumulated impairment charges at December 31, 2013	$	(26,399	)	$	(3,072	)	$	(967	)	$	—		$	(30,438	)	$	—	$	(30,438	)

_________


(a)	Refer to Note 3 for additional information concerning the acquisitions.

In the three months ended December 31, 2013, 2012, and 2011 we performed our annual goodwill impairment testing as of October 1 for all reporting units. In addition, in the years ended December 31, 2013, 2012 and 2011, we performed event-driven goodwill impairment tests at various dates for certain of our reporting units.

GMNA

Subsequent to our 2012 annual goodwill impairment testing, we reversed $36.2 billion of our deferred tax asset valuation allowances for our GMNA reporting unit. The reversal of the deferred tax asset valuation allowances resulted in the carrying amount of our GMNA reporting unit exceeding its fair value. As a result we performed an event-driven goodwill impairment test in the three months ended December 31, 2012 and recorded a Goodwill impairment charge of $26.4 billion. At December 31, 2012 GMNA's Goodwill balance was $0. Refer to Note 18 for additional information on the reversal of our deferred tax asset valuation allowances for our U.S. and Canadian operations.

GME

We adopted the provisions of ASU 2010-28, “When to Perform Step 2 of the Goodwill Impairment Test for Reporting Units with Zero or Negative Carrying Amounts” (ASU 2010-28) on January 1, 2011 and performed Step 2 of the goodwill impairment testing analysis for our GME reporting unit which had a negative carrying amount resulting in the recognition of a cumulative-effect adjustment to beginning Retained earnings. GME continued to have a negative carrying amount and because it was more likely than not further goodwill impairment existed due to further deterioration in the business outlook for GME and increases in the fair value of estimated employee benefit obligations, we recorded Goodwill impairment charges of $590 million and $1.0 billion in the years ended December 31, 2012 and 2011. At December 31, 2012 GME's Goodwill balance was $0.

GMIO

Based on the results of our annual and event-driven goodwill impairment tests, we recorded total Goodwill impairment charges of $541 million, $156 million and $270 million in the years ended December 31, 2013, 2012 and 2011 within our GMIO segment. The impairment charges primarily related to our GM Korea Company (GM Korea) and Holden reporting units. We performed event-driven goodwill impairment tests for GM Korea in 2013, 2012 and 2011 as the fair value of GM Korea continued to be below its carrying amount due to ongoing economic weakness in certain markets to which GM Korea exports coupled with lower forecasted margins resulting from higher raw material costs and unfavorable foreign exchange rates. Furthermore, in the three months ended December 31, 2013 we announced our plans to cease mainstream distribution of Chevrolet brand in Western and Central Europe that resulted in the impairment of the remaining goodwill. Chevrolet sales in Europe are included in our GM Korea operations. We also recorded a Goodwill impairment charge in the three months ended December 31, 2013 associated with our GM India reporting unit resulting from lower forecasted profitability in India due to lower than expected sales performance of our current product offerings in India, higher raw material costs, unfavorable foreign exchange rates and recent deterioration in local market conditions. Refer to Note 9 for additional information on our operations in India. In the three months ended December 31, 2011 we reversed a deferred tax asset valuation allowance for our Holden reporting unit that resulted in the carrying amount of this reporting unit exceeding its fair value. At December 31, 2013 the goodwill balance was $0 for all of the reporting units in GMIO.

Impairment Charges

The impairment charges recorded as a result of the initial adoption of ASU 2010-28 and the annual and event-driven goodwill impairment tests in the years ended December 31, 2013, 2012 and 2011 represent the net decreases in implied goodwill resulting primarily from decreases in the fair value-to-U.S. GAAP differences attributable to those assets and liabilities that gave rise to goodwill upon our application of fresh-start reporting. The net decreases resulted primarily from the reversal of our deferred tax asset valuation allowances for certain reporting units thus resulting in the recorded amount for deferred taxes exceeding their fair values which under Accounting Standards Codification (ASC) 805, "Business Combinations" (ASC 805) results in less implied goodwill. The net decreases also resulted from improvements in our nonperformance risk and in our incremental borrowing rates since July 10, 2009. At certain of the testing dates the net decrease was also due to an increase in the high quality corporate bond rates utilized to measure our employee benefit obligations and a decrease in credit spreads between high quality corporate bond rates and market interest rates for companies with similar nonperformance risk. For the purpose of deriving an implied goodwill balance, deterioration in the business outlook and anticipated restructuring activities for GME and GM Korea resulted in a reduction in the fair value of certain tax attributes and an increase in estimated employee benefit obligations. The amount of implied goodwill derived from GM India decreased primarily from a reduction in the fair value of certain tax attributes.

Fair Value Measurements

When performing our goodwill impairment testing, the fair values of our reporting units were determined based on valuation techniques using the best available information, primarily discounted cash flow projections. We make significant assumptions and estimates, which utilized Level 3 measures, about the extent and timing of future cash flows, growth rates, market share and discount rates that represent unobservable inputs into our valuation methodologies. Our fair value estimates for annual and event-driven impairment tests assume the achievement of the future financial results contemplated in our forecasted cash flows and there can be no assurance that we will realize that value.

The valuation methodologies utilized to perform our goodwill impairment testing were consistent with those used in our application of fresh-start reporting on July 10, 2009 and in any subsequent annual or event-driven goodwill impairment tests and utilized Level 3 measures. Because the fair value of goodwill can be measured only as a residual amount and cannot be determined directly we calculated the implied goodwill for those reporting units failing Step 1 in the same manner that goodwill is recognized in a business combination pursuant to ASC 805.

Intangible Assets, net

12 Months Ended

Dec. 31, 2013

Intangible Assets, Net (Excluding Goodwill) [Abstract]

Intangible Assets, net [Text Block]

Intangible Assets, net

The following table summarizes the components of Intangible assets, net (dollars in millions):



	December 31, 2013						December 31, 2012
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Technology and intellectual property	$	8,210	$	7,308	$	902	$	7,775	$	6,320	$	1,455
Brands	4,466		559		3,907		4,464		431		4,033
Dealer network and customer relationships	1,108		364		744		1,375		327		1,048
Favorable contracts and other	345		326		19		384		286		98
Total amortizing intangible assets	14,129		8,557		5,572		13,998		7,364		6,634
Nonamortizing in process research and development	96				96		175				175
Total intangible assets	$	14,225	$	8,557	$	5,668	$	14,173	$	7,364	$	6,809

In December 2012 we entered into a product development agreement with PSA to collaborate on the development of certain vehicle platforms, components and modules. As a result of this agreement, in the three months ended March 31, 2013 we acquired the rights to certain technology and intellectual property for total consideration of $642 million. Consideration of $201 million was paid in cash in May 2013 with the remaining consideration to be paid by May 2018. The acquired rights were recorded at the present value of the total payments to be made as technology and intellectual property of $594 million.

In December 2013 we agreed with PSA to mutually cancel development of one of the vehicle programs and reduce the amount of remaining consideration to be paid, resulting in a net charge of $49 million recorded in Automotive cost of sales in GMNA. The net charge consisted of an impairment of the associated intellectual property of $211 million and a reduction of total consideration from $642 million to $480 million.

The following table summarizes the amortization expense and impairment charges related to Intangible assets, net (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Amortization expense	$	1,281	$	1,568	$	1,804
Impairment charges	$	523	$	1,755	$	—

The following table summarizes estimated amortization expense related to Intangible assets, net in each of the next five years (dollars in millions):



	2014		2015		2016		2017		2018
Estimated amortization expense	$	672	$	330	$	310	$	305	$	300

Impairment Charges

Year Ended December 31, 2013

GM India

In the three months ended December 31, 2013 we recorded impairment charges of $48 million to adjust the carrying amounts of Intangible assets, net, primarily favorable contract intangibles, to fair value of $0, because of a lack of economic support associated with GM India's declining operations. These charges were recorded in our GMIO segment primarily in Automotive cost of sales. Refer to Note 9 for additional information regarding the triggering events of the impairment charge in India and information on the impairment of Property, net.

Withdrawal of the Chevrolet Brand from Europe

In the three months ended December 31, 2013 we recorded impairment charges of $264 million to adjust the carrying amounts of Intangible assets, net, primarily dealer network intangibles, to fair value because we are winding down the dealer network in 2014 and we expect to incur losses during the wind-down period. These charges were recorded in our GMIO segment in Automotive cost of sales. Refer to Note 19 for additional information on the withdrawal of the Chevrolet brand from Europe.

Year Ended December 31, 2012

We adjusted the carrying amount of the GME intangible assets to their fair value of $139 million and recorded asset impairment charges of $1.8 billion at December 31, 2012. These charges were recorded in our GME segment with $1.6 billion recorded in Automotive selling, general and administrative expense and $0.2 billion recorded in Automotive cost of sales. The fair value estimates for GME's intangible assets are based on a valuation premise that assumes the assets' highest and best use are different than their current use due to the overall European macro-economic environment.

Our recoverability test of the GME asset group includes real and personal property, resulting in additional impairment charges of $3.7 billion, for total impairment charges of $5.5 billion. Refer to Note 9 for additional information regarding the impairment of real and personal property.

To determine the estimated fair value of the brand intangible assets we used the relief from royalty method which is a form of the income approach. Under this approach revenue associated with the brand is projected over the expected remaining useful life of the asset. A royalty rate is then applied to estimate the royalty savings. The royalty rate used was based on an analysis of empirical, market-derived royalty rates for guideline intangible assets and a profit split analysis to determine a rate that is economically supported by GME's forecasted profitability. The net after-tax royalty savings are calculated for each year during the remaining economic life of the asset and discounted to present value.

To determine the estimated fair value of the dealer network we used the cost approach with adjustments in value for the overcapacity of dealers and the sales environment in the region. We determined the fair value to be $0.

The following table summarizes the significant Level 3 inputs for brand intangible assets measurements:

__________


(a)	Represents estimated savings realized from owning the asset or having the royalty-free right to use the asset.


(b)	Represents WACC adjusted for perceived business risks related to these intangible assets.

Variable Interest Entities

12 Months Ended

Dec. 31, 2013

Variable Interest Entities [Abstract]

Variable Interest Entities [Text Block]

Variable Interest Entities

Consolidated VIEs

Automotive

VIEs that we do not control through a majority voting interest that are consolidated because we are the primary beneficiary include certain vehicle assembling, manufacturing and selling venture arrangements, the most significant of which is GM Egypt. At December 31, 2013 and 2012: (1) Total assets of these VIEs were $564 million and $436 million, which were composed of Cash and cash equivalents, Accounts and notes receivables, net, Inventories, and Property, net; and (2) Total liabilities were $395 million and $254 million, which were composed of Accounts payable (principally trade) and Accrued liabilities. In the years ended December 31, 2013 and 2012 Total net sales and revenue recorded for these consolidated VIEs were $1.1 billion and $1.0 billion and Net income was $55 million and $56 million. These amounts are stated prior to intercompany eliminations. Liabilities recognized as a result of consolidating VIEs generally do not represent claims against us or our other subsidiaries and assets recognized generally are for the benefit of the VIEs' operations and cannot be used to satisfy our obligations.

GM Korea and GM India are non-wholly owned consolidated subsidiaries that we control through a majority voting interest. They are also VIEs because in the future they may require additional subordinated financial support. At December 31, 2013 and 2012 the combined creditors of GM Korea's and GM India's liabilities of $242 million and $368 million, which were composed of short-term debt, current derivative liabilities and long-term debt, do not have recourse to our general credit.

Automotive Financing - GM Financial

GM Financial uses special purpose entities (SPEs) that are considered VIEs to issue variable funding notes to third party bank-sponsored warehouse facilities or asset-backed securities to investors in securitization transactions. The debt issued by these VIEs is backed by the cash flows related to finance receivables and leasing related assets transferred by GM Financial to the VIEs (Securitized Assets). GM Financial holds variable interests in the VIEs that could potentially be significant to the VIEs. GM Financial determined that it is the primary beneficiary of the SPEs because (1) the servicing responsibilities for the Securitized Assets give it the power to direct the activities that most significantly impact the performance of the VIEs and (2) the variable interests in the VIEs give it the obligation to absorb losses and the right to receive residual returns that could potentially be significant. The assets and liabilities of the VIEs are included in GM Financial's consolidated balance sheets. The amounts are stated prior to intercompany eliminations.

The following table summarizes the assets and liabilities related to GM Financial's consolidated VIEs (dollars in millions):



	December 31, 2013		December 31, 2012
Restricted cash	$	1,523	$	744
Securitized Assets	$	23,584	$	10,442
Securitization notes payable and other credit facilities	$	19,448	$	9,378

Restricted cash represents collections from the underlying Securitized Assets and certain reserve accounts held as credit enhancement for securitizations held by GM Financial for the benefit of the noteholders. Except for the acquisition accounting adjustments, which are not recorded in SPE trusts, GM Financial recognizes finance charge income, leased vehicle income and other income on the Securitized Assets and interest expense on the secured debt issued by the SPEs. GM Financial also maintains an allowance for credit losses on the Securitized Assets. Cash pledged to support the secured borrowings is deposited to a restricted cash account which is invested in highly liquid securities with original maturities of 90 days or less.

The assets of the VIEs and the restricted cash held by GM Financial serve as the sole source of repayment for the debt issued by these entities. Investors in the notes issued by the VIEs do not have recourse to GM Financial or its other assets, with the exception of customary representation and warranty repurchase provisions and indemnities that GM Financial provides as the servicer. GM Financial is not required and does not currently intend to provide additional financial support to these SPEs. While these subsidiaries are included in our consolidated financial statements, these subsidiaries are separate legal entities and their assets are legally owned by them and are not available to GM Financial's creditors.

Nonconsolidated VIEs

Automotive

VIEs that are not consolidated include certain vehicle assembling, manufacturing and selling venture arrangements and other automotive related entities to which we provided financial support, including GM India prior to September 2012 and Ally Financial. We concluded these entities are VIEs because they do not have sufficient equity at risk or may require additional subordinated financial support. We currently lack the power through voting or similar rights to direct those activities of these entities that most significantly affect their economic performance. Our variable interests in these nonconsolidated VIEs include accounts and notes receivable, equity in net assets, guarantees and financial support, some of which were provided to certain current or previously divested suppliers in order to ensure that supply needs for production were not disrupted due to a supplier's liquidity concerns or possible shutdowns.

At December 31, 2013 and 2012 our variable interests in these VIEs included: (1) Total assets of $169 million and $351 million, which were composed of Accounts and notes receivable, net and Equity in net assets of nonconsolidated affiliates; (2) Total liabilities of $838 million and $1.9 billion, which were composed of Accounts payable (principally trade), Short-term debt and current portion of long-term debt, Accrued liabilities and Other liabilities and deferred income taxes; and (3) Total off-balance sheet arrangements of $115 million and $32 million, which were composed of loan commitments and other liquidity arrangements. The amount of total off-balance sheet arrangements at December 31, 2013 includes contractual commitments under an agreement with a supplier that became a VIE in January 2013. The maximum exposure to loss for total assets approximated the carrying amount at December 31, 2013 and 2012. Refer to Note 17 for additional information on our maximum exposure to loss under agreements with Ally Financial.

Ally Financial Common Stock

At December 31, 2012 we held a 9.9% common equity ownership in Ally Financial with carrying amount and fair value of $399 million and $1.3 billion. We estimated the fair value of Ally Financial common stock using a market approach that applied the average price to tangible book value multiples of comparable companies to the consolidated Ally Financial tangible book value. The significant inputs used in our fair value analyses included Ally Financial's financial statements, financial statements and price to tangible book value multiples of comparable companies in the banking and finance industry and the effects of certain Ally Financial shareholder rights. The inputs used in the measurement of the fair value are Level 3 inputs. In December 2013 we sold our investment through a private offering for net proceeds of $880 million and recorded a gain of $483 million in Interest income and other non-operating income, net.

Ally Financial Preferred Stock

In March 2011 our investment in Ally Financial preferred stock was sold through a public offering for net proceeds of $1.0 billion. The gain of $339 million related to the sale was recorded in Interest income and other non-operating income, net.

Disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Liabilities, Other Liabilities and Deferred Income Taxes

12 Months Ended

Dec. 31, 2013

Accrued Liabilities, Other Liabilities and Deferred Income Taxes [Text Block]

Accrued Liabilities, Other Liabilities and Deferred Income Taxes

The following table summarizes the components of Accrued liabilities and Other liabilities and deferred income taxes (dollars in millions):



	December 31, 2013		December 31, 2012
Current
Dealer and customer allowances, claims and discounts	$	7,919	$	7,722
Deposits primarily from rental car companies	4,713		4,250
Deferred revenue	1,276		1,326
Policy, product warranty and recall campaigns	2,559		2,919
Payrolls and employee benefits excluding postemployment benefits	2,285		2,144
Other	5,881		4,947
Total accrued liabilities	$	24,633	$	23,308
Non-current
Deferred revenue	$	1,249	$	1,169
Policy, product warranty and recall campaigns	4,655		4,285
Employee benefits excluding postemployment benefits	1,192		1,359
Postemployment benefits including facility idling reserves	1,216		1,518
Other	5,041		4,838
Total other liabilities and deferred income taxes	$	13,353	$	13,169

The following table summarizes activity for policy, product warranty and recall campaigns (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Beginning balance	$	7,204		$	6,600		$	6,789
Warranties issued and assumed in period	3,181			3,394			3,062
Payments	(3,063		)	(3,393		)	(3,740		)
Adjustments to pre-existing warranties	123			539			565
Effect of foreign currency and other	(231		)	64			(76		)
Ending balance	$	7,214		$	7,204		$	6,600

Short-Term and Long-Term Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Short-Term and Long-Term Debt [Text Block]

Short-Term and Long-Term Debt

Automotive

The following table summarizes the components of our short-term debt and long-term debt (dollars in millions):



	December 31, 2013			December 31, 2012
Secured debt	$	320		$	1,182
Unsecured debt
Senior unsecured notes	4,500			—
Canadian Health Care Trust (HCT) notes	—			1,239
Other unsecured debt	1,352			1,713
Total unsecured debt	5,852			2,952
Capital leases	965			1,038
Total automotive debt(a)	7,137			5,172
Less: short-term debt and current portion of long-term debt	564			1,748
Total long-term debt	$	6,573		$	3,424

Fair value of automotive debt(b)	$	6,837		$	5,298

Available under credit facility agreements	$	10,404		$	11,119
Interest rate range on outstanding debt(c)	0.0-19.0%			0.0-19.0%
Weighted-average interest rate on outstanding short-term debt(c)	9.0		%	3.7		%
Weighted-average interest rate on outstanding long-term debt(c)	3.8		%	4.0		%

__________


(a)	Net of a $765 million and $1.1 billion net discount at December 31, 2013 and 2012.


(b)	The fair value of debt includes $6.8 billion and $4.1 billion measured utilizing Level 2 inputs at December 31, 2013 and 2012 and $1.2 billion measured utilizing Level 3 inputs at December 31, 2012.


(c)	Includes coupon rates on debt denominated in various foreign currencies and interest free loans.

The Level 2 fair value measurements utilize quoted market prices and if unavailable, a discounted cash flow model. The valuation is reviewed internally by personnel with appropriate expertise in valuation methodologies. This model utilizes observable inputs such as contractual repayment terms and benchmark yield curves, plus a spread that is intended to represent our nonperformance risk for secured or unsecured obligations. We estimate our nonperformance risk using our corporate credit rating, the ratings on our senior unsecured notes and on our secured revolver, yields on traded bonds of companies with comparable credit ratings and risk profiles. We acquire the benchmark yield curves and nonperformance risk spread from independent sources that are widely used in the financial industry. In certain circumstances we adjust the valuation of debt for additional nonperformance risk or potential prepayment probability scenarios. We may use a probability weighting of prepayment scenarios when the stated rate exceeds market rates and the instrument contains prepayment features. The prepayment scenarios are adjusted to reflect the views of market participants. The fair value measurements subject to additional adjustments for nonperformance risk or prepayment have been categorized in Level 3.

Secured Debt

Wholesale financing represents arrangements, primarily with Ally Financial, where cash is received in advance of the final sale of vehicles, parts and accessories to our dealers or ultimate consumer. These obligations typically settle through the sale and delivery of our products and generally do not require cash outflows to settle. Following GM Financial's acquisition of the Ally Financial international operations in April 2013, most of the wholesale financing balance classified as debt became intercompany debt and was eliminated in consolidation, resulting in a decrease to our automotive debt balance of $682 million.

Secured Revolving Credit Facilities

In November 2012 we entered into two new secured revolving credit facilities with an aggregate borrowing capacity of $11.0 billion. These facilities consist of a three-year, $5.5 billion facility and a five-year, $5.5 billion facility and replaced our previous five-year, $5.0 billion secured revolving credit facility. Availability under the secured revolving credit facilities is subject to borrowing base restrictions.

The three-year, $5.5 billion facility is available to GM Financial as well as certain wholly-owned domestic and international subsidiaries. The facility includes various sub-limits including a GM Financial borrowing sub-limit of $4.0 billion, a multi-currency borrowing sub-limit of $3.5 billion, a Brazilian Real borrowing sub-limit of approximately $485 million and a letter of credit sub-facility limit of $1.5 billion. We had amounts in use under the letter of credit sub-facility of $625 million at December 31, 2013.

The five-year, $5.5 billion facility allows for borrowings in U.S. Dollars and other currencies and includes a letter of credit sub-limit of $500 million. This facility is not available to GM Financial.

Our obligations under the secured revolving credit facilities are guaranteed by certain of our domestic subsidiaries and by a substantial portion of our domestic assets including accounts receivable, inventory, property, plant and equipment, intellectual property and trademarks, equity interests in certain of our direct domestic subsidiaries as well as up to 65% of the voting equity interests in certain of our direct foreign subsidiaries, in each case, subject to certain exceptions. The collateral securing the secured revolving credit facilities does not include, among other assets, cash, cash equivalents and marketable securities as well as our investments in GM Financial, GM Korea and in our China JVs. If we receive and maintain an investment grade corporate rating from two or more of the following credit rating agencies: Fitch Ratings, Moody's Investor Service and Standard & Poor's, we will no longer have to post collateral or provide guarantees from certain domestic subsidiaries under the terms of the facilities.

The secured revolving credit facilities contain representations, warranties and covenants customary of these types of facilities, including negative covenants restricting incurring liens, consummating mergers or sales of assets and incurring secured indebtedness, and restricting us from making restricted payments, in each case, subject to exceptions and limitations. These restricted payments include limitations on the amount of dividend payments and repurchases of our common stock. These restrictions can be mitigated based on various factors including but not limited to cash flows generated from operating and investing activities, prior restricted payments, our borrowing base coverage ratio, consolidated global liquidity and other provisions. The facilities also require us to maintain at least $4.0 billion in consolidated global liquidity and at least $2.0 billion in consolidated U.S. liquidity.

Interest rates on obligations under the secured revolving credit facilities are based on prevailing per annum interest rates for Eurodollar loans or an alternative base rate plus an applicable margin, in each case, based upon the credit rating assigned to the secured revolving credit facilities or our corporate rating depending on certain criteria.

Unsecured Debt

Senior Unsecured Notes

In September 2013 we issued $4.5 billion in aggregate principal amount of senior unsecured notes comprising $1.5 billion of 3.5% notes due in 2018, $1.5 billion of 4.875% notes due in 2023 and $1.5 billion of 6.25% notes due in 2043. These notes contain terms and covenants customary of these types of securities including limitations on the amount of the secured debt we may issue.

In connection with the issuance of these notes we entered into a registration rights agreement that requires us to file a registration statement with the Securities and Exchange Commission (SEC) for an exchange offer with respect to the senior notes. If the registration statement has not been declared effective by the SEC within 365 days after the closing date of the debt issuance, if we fail to consummate the exchange offer within 30 business days after such target effective date or if the registration statement ceases to remain effective, we will be required to pay additional interest of 0.25% per annum for the first 90 day period following such event and an additional 0.25% per annum for each subsequent 90 day period prior to the consummation of the exchange offer up to a maximum additional interest rate of 0.5% per annum.

HCT Notes

As part of the establishment of the HCT to provide retiree healthcare benefits to certain active and retired employees in Canada, we issued notes to the HCT with a fair value of $1.1 billion in October 2011. We recorded a premium of $42 million at issuance. The notes accrued interest at an annual rate of 7.0%. The notes were due in periodic installments through 2018. In October 2013 we prepaid the HCT notes in full for $1.2 billion. Refer to Note 15 for additional information on the HCT settlement.

GM Korea Preferred Shares

Prior to April 2013 GM Korea had outstanding non-convertible mandatorily redeemable preferred shares. Dividends accrued at a rate of 2.5% through October 2012 and increased to 7.0% through 2017. In December 2012 GM Korea made a payment of $671 million to redeem early a portion of shares that had a carrying amount of $429 million and the difference was recorded as a loss on extinguishment of debt. In April 2013 GM Korea made a payment of $708 million to redeem early the remaining balance of the shares that had a carrying amount of $468 million and the difference was recorded as a loss on extinguishment of debt.

Gains (Losses) on Extinguishment of Debt

In the year ended December 31, 2013 we prepaid and retired debt obligations with a total carrying amount of $1.8 billion and recorded a net loss on extinguishment of debt of $212 million which primarily represented the unamortized debt discount on the GM Korea mandatorily redeemable preferred shares. In the year ended December 31, 2012 we prepaid and retired debt obligations with a total carrying amount of $514 million and recorded a net loss on extinguishment of debt of $250 million which primarily represented the unamortized debt discount on the GM Korea mandatorily redeemable preferred shares. In the year ended December 31, 2011 we prepaid and retired in full debt facilities of $1.0 billion held by certain of our subsidiaries, primarily in GMNA and GMSA, and recorded a gain on these debt facilities of $18 million.

Technical Defaults and Covenant Violations

Several of our loan facilities, including our secured revolving credit facilities, require compliance with certain financial and operational covenants as well as regular reporting to lenders, including providing certain subsidiary financial statements. Failure to meet certain of these requirements may result in a covenant violation or an event of default depending on the terms of the agreement. An event of default may allow lenders to declare amounts outstanding under these agreements immediately due and payable, to enforce their interests against collateral pledged under these agreements or restrict our ability to obtain additional borrowings. A foreign subsidiary was not in compliance with certain financial covenants under its $77 million term loan facility. We are evaluating alternatives to cure this financial covenant issue and included this liability in Short-term debt and current portion of long-term debt.

Automotive Financing - GM Financial

The following table summarizes the carrying amount and fair value of debt (dollars in millions):



	December 31, 2013				December 31, 2012
	Carrying Amount		Fair Value(a)		Carrying Amount		Fair Value(a)
Secured
Revolving credit facilities	$	9,000	$	8,995	$	354	$	354
Securitization notes payable(b)	13,073		13,175		9,024		9,171
Total secured	22,073		22,170		9,378		9,525
Unsecured
Senior notes	4,000		4,106		1,500		1,620
Bank lines and other unsecured debt	2,973		2,972		—		—
Total unsecured	6,973		7,078		1,500		1,620
Total GM Financial debt	$	29,046	$	29,248	$	10,878	$	11,145

_______

(a)

The fair value of debt includes $23.0 billion and $11.1 billion measured utilizing Level 2 inputs at December 31, 2013 and 2012 and $6.2 billion measured utilizing Level 3 inputs at December 31, 2013. For revolving credit facilities with variable interest rates and maturities of one year or less, the carrying amount is considered to be a reasonable estimate of fair value. The fair value of other secured debt and the unsecured debt is based on quoted market prices, when available. If quoted market prices are not available, the market value is estimated by discounting future net cash flows expected to be paid using current risk-adjusted rates.

(b)

Includes a private securitization that GM Financial used observable and unobservable inputs to estimate fair value. Unobservable inputs are related to the structuring of the debt into various classes, which is based on public securitizations issued during the same time frame. Observable inputs are used by obtaining active prices based on the securitization debt issued during the same time frame. These observable inputs are then used to create expected market prices (unobservable inputs), which are then applied to the debt classes in order to estimate fair value which would approximate market value.

Secured

Revolving Credit Facilities

The revolving credit facilities have revolving periods ranging from one to three years. At the end of the revolving period, if the facilities are not renewed, the debt will amortize over periods ranging up to six years. Most of the secured debt was issued by VIEs and it is repayable only from proceeds related to the underlying pledged finance receivables and leases. Refer to Note 12 for additional information relating to GM Financial's involvement with VIEs. Weighted-average interest rates are both fixed and variable, ranging from 0.9% to 15.9% at December 31, 2013.

GM Financial is required to hold certain funds in restricted cash accounts to provide additional collateral for borrowings under certain secured credit facilities. Additionally, some of GM Financial’s secured credit facilities contain various covenants requiring minimum financial ratios, asset quality and portfolio performance ratios (portfolio net loss and delinquency ratios and pool level cumulative net loss ratios) as well as limits on deferment levels. Failure to meet any of these covenants could result in an event of default under these agreements. If an event of default occurs under these agreements the lenders could elect to declare all amounts outstanding under these agreements to be immediately due and payable, enforce their interests against collateral pledged under these agreements, restrict GM Financial’s ability to obtain additional borrowings under these agreements and/or remove GM Financial as servicer. At December 31, 2013 GM Financial was in compliance with all covenants related to its credit facilities.

In the year ended December 31, 2013 GM Financial entered into two new credit facilities with a total borrowing capacity of $1.3 billion. At December 31, 2013 revolving credit facilities of $7.3 billion resulted from the acquisition of the Ally Financial international operations.

Securitization Notes Payable

Securitization notes payable represents debt issued by GM Financial through securitization transactions. Debt issuance costs are amortized over the expected term of the securitizations on an effective yield basis. As a result of GM Financial's acquisition of the Ally Financial international operations, GM Financial recorded a purchase accounting discount of $69 million that will amortize to interest expense over the expected term of the notes. At December 31, 2013 the remaining purchase accounting discount of $47 million is included in Total secured debt.

At the time of securitization of finance receivables, GM Financial is required to pledge assets equal to a specified percentage of the securitization pool to support the securitization transaction. The assets pledged consist of cash deposited to a restricted account and additional receivables delivered to the trust, which create overcollateralization. The securitization transactions require the percentage of assets pledged to support the transaction to increase until a specified level is attained. Excess cash flows generated by the trusts are added to the restricted cash account or used to pay down outstanding debt in the trusts, creating overcollateralization until the targeted percentage level of assets is reached. Once the targeted percentage level of assets is reached and maintained, excess cash flows generated by the trusts are released to GM Financial as distributions from trusts. As the balance of the securitization pool declines, the amount of pledged assets needed to maintain the required percentage level is reduced. Assets in excess of the required percentage are also released to GM Financial as distributions from trusts.

In the year ended December 31, 2013 GM Financial issued securitization notes payable of $6.8 billion with a weighted-average interest rate of 1.7% maturing on various dates through 2021. At December 31, 2013 securitization notes payable of $2.3 billion resulted from the acquisition of the Ally Financial international operations.

Unsecured

Senior Notes

In May 2013 GM Financial issued $2.5 billion in aggregate principal amount of senior notes due in 2016 through 2023 with interest rates that range from 2.75% to 4.25%. In August 2012 GM Financial issued 4.75% senior notes of $1.0 billion which are due in August 2017 with interest payable semiannually. Senior notes outstanding at December 31, 2013 are due beginning in 2016 through 2023 and have interest rates that range from 2.75% to 6.75%. The notes are guaranteed by GM Financial's principal operating subsidiary.

Bank Lines and Other Unsecured Debt

The maturity dates of bank lines and other unsecured debt, which was assumed in the acquisition of the Ally Financial international operations, range up to five years. If not renewed, any balance outstanding under these bank lines is either immediately due in full or will amortize over a defined period. Interest rates on bank lines and other unsecured debt ranged from 1.1% to 12.9% at December 31, 2013.

Consolidated

Interest Expense

The following table summarizes interest expense (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Automotive	$	334	$	489	$	540
Automotive Financing - GM Financial	715		283		204
Total interest expense	$	1,049	$	772	$	744

Debt Maturities

The following table summarizes contractual maturities including capital leases at December 31, 2013 (dollars in millions):



	Automotive		Automotive Financing(a)		Total
2014	$	543	$	13,594	$	14,137
2015	147		6,473		6,620
2016	109		4,199		4,308
2017	496		2,337		2,833
2018	1,582		1,693		3,275
Thereafter	5,025		750		5,775
	$	7,902	$	29,046	$	36,948

________


(a)	Secured debt, bank lines and other unsecured debt are based on expected payoff date. Senior notes principal amounts are based on maturity.

At December 31, 2013 future interest payments on automotive capital lease obligations were $578 million. GM Financial had no capital lease obligations at December 31, 2013.

Pensions And Other Postretirement Benefits

12 Months Ended

Dec. 31, 2013

Compensation and Retirement Disclosure [Abstract]

Pensions and Other Postretirement Benefits [Text Block]

Pensions and Other Postretirement Benefits

Employee Pension and Other Postretirement Benefit Plans

Defined Benefit Pension Plans

Defined benefit pension plans covering eligible U.S. hourly employees (hired prior to October 2007) and Canadian hourly employees generally provide benefits of negotiated, stated amounts for each year of service and supplemental benefits for employees who retire with 30 years of service before normal retirement age. The benefits provided by the defined benefit pension plans covering eligible U.S. (hired prior to January 1, 2001) and Canadian salaried employees and employees in certain other non-U.S. locations are generally based on years of service and compensation history. Accrual of defined pension benefits ceased on September 30, 2012 for U.S. salaried employees and on December 31, 2012 for Canadian salaried employees. There is also an unfunded nonqualified pension plan covering primarily U.S. executives for service prior to January 1, 2007 and it is based on an “excess plan” for service after that date.

Pension Contributions

The funding policy for qualified defined benefit pension plans is to contribute annually not less than the minimum required by applicable law and regulations or to directly pay benefit payments where appropriate. At December 31, 2013 all legal funding requirements had been met. We expect to contribute $100 million to our U.S. non-qualified plans and $749 million to our non-U.S. pension plans in 2014. The following table summarizes contributions made to the defined benefit pension plans (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
U.S. hourly and salaried	$	128	$	2,420	$	1,962
Non-U.S.	886		855		836
Total	$	1,014	$	3,275	$	2,798

We made a voluntary contribution in January 2011 to our U.S. hourly and salaried defined benefit pension plans of 61 million shares of our common stock valued at $2.2 billion for funding purposes at the time of contribution. The contributed shares qualified as a plan asset for funding purposes at the time of contribution and as a plan asset valued at $1.9 billion for accounting purposes in July 2011. This was a voluntary contribution above our funding requirements for the pension plans.

We continue to pursue various options to fund and derisk our pension plans, including continued changes to the pension asset portfolio mix to reduce funded status volatility.

Other Postretirement Benefit Plans

Certain hourly and salaried defined benefit plans provide postretirement medical, dental, legal service and life insurance to eligible U.S. and Canadian retirees and their eligible dependents. Certain other non-U.S. subsidiaries have postretirement benefit plans, although most non-U.S. employees are covered by government sponsored or administered programs.

OPEB Contributions

The following table summarizes contributions to the U.S. OPEB plans (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Employer contributions	$	393	$	432	$	426
Plan participants' contributions	29		4		13
Total contributions	$	422	$	436	$	439

For the year ended December 31, 2011 we also contributed $1.9 billion to the independent HCT consisting of restricted cash of $782 million and notes payable of $1.1 billion.

Defined Contribution Plans

We have a defined contribution plan for eligible U.S. salaried employees. This plan provides discretionary matching contributions which we instituted in October 2009. U.S. hourly employees hired after September 2007 also participate in a defined contribution plan. Contributions are also made to certain non-U.S. defined contribution plans. We made contributions to our defined contribution plans of $502 million, $352 million and $297 million in the years ended December 31, 2013, 2012 and 2011.

Significant Plan Amendments, Benefit Modifications and Related Events

U.S. Salaried Defined Benefit Life Insurance Plan

In September 2013 we amended the U.S. salaried life insurance plan effective January 1, 2014 to eliminate benefits for retirees and eligible employees retiring on or after August 1, 2009. The remeasurement, settlement and curtailment resulted in a decrease in the OPEB liability of $319 million, a decrease in the net pre-tax actuarial loss component of Accumulated other comprehensive loss of $236 million and a pre-tax gain of $83 million.

U.S. Salaried Defined Benefit Pension Plan

In 2012 we amended the salaried pension plan to cease the accrual of additional benefits effective September 30, 2012 resulting in a curtailment of $309 million which decreased the pension liability. We divided the plan to create a new legally separate defined benefit plan primarily for active and terminated vested participants. Settlement payments of $30.6 billion were made consisting of lump-sum pension distributions of $3.6 billion to retired salaried plan participants, group annuity contracts purchased for a total annuity premium of $25.1 billion and two separate previously guaranteed obligations of $1.9 billion were settled. These agreements unconditionally and irrevocably guarantee the full payment of all annuity payments to the participants that were receiving payments from the plan and the insurance companies assumed all investment risk associated with the assets that were delivered as the annuity contract premiums.

Through these transactions we have settled certain pension obligations in their entirety resulting in a pre-tax settlement loss of $2.6 billion ($2.2 billion after tax) in Automotive cost of sales. The pre-tax loss is composed of existing losses in Accumulated other comprehensive loss of $377 million, and the premium paid to the insurance company of $2.1 billion. The tax benefit of $413 million is composed of the statutory tax benefit of $1.0 billion offset by tax expense of $596 million primarily associated with the removal of prior period income tax allocations between Accumulated other comprehensive loss and Income tax expense (benefit).

In 2012 we provided short-term, interest-free, unsecured loans of $2.2 billion to provide the plan with incremental liquidity to pay ongoing benefits and administrative costs. Contributions of $1.7 billion were made from the $2.2 billion loans. Through December 31, 2012 $430 million was repaid and $90 million of the loan was still outstanding. In the year ended December 31, 2013 $60 million was repaid and the remaining $30 million was deemed a plan contribution.

Active salaried plan participants began receiving additional contributions in the defined contribution plan in October 2012. Lump-sum pension distributions in 2013 of $430 million resulted in a pre-tax settlement gain of $128 million.

Canadian Salaried Defined Benefit Plans

In June 2012 we amended the Canadian salaried pension plan to cease the accrual of additional benefits effective December 31, 2012 and provide active employees a lump-sum distribution option at retirement. The remeasurement, amendments and offsetting curtailment increased the pension liability by $84 million. Active plan participants started receiving additional contributions in the defined contribution plan starting in January 2013.

We also amended the Canadian salaried retiree healthcare plan to eliminate post-65 healthcare benefits for employees retiring on or after July 1, 2014. In conjunction with this change we amended the plan to offer either a monthly monetary payment or an annual lump-sum cash payment to a defined contribution plan for health care in lieu of the benefit coverage provisions formerly provided under the healthcare plan. These amendments decreased the OPEB liability by $28 million.

Canadian HCT

In October 2011 pursuant to a June 2009 agreement between General Motors of Canada Limited (GMCL) and the CAW an independent HCT was implemented to provide retiree healthcare benefits to certain active and retired employees. Concurrent with the implementation of the HCT, GMCL was legally released from all obligations associated with the cost of providing retiree healthcare benefits to CAW retirees and surviving spouses by the class action process and to CAW active employees as of June 8, 2009. We accounted for the related termination of CAW hourly retiree healthcare benefits as a settlement and recorded a gain of $749 million in Automotive cost of sales. The settlement gain represents the difference between the healthcare plan obligation of $3.1 billion (as of the implementation date) and the fair value of the notes and restricted cash contributed totaling $1.9 billion, and recognition of Accumulated other comprehensive loss of $414 million.

Other Remeasurements

In March 2012 certain pension plans in GME were remeasured as part of our goodwill impairment testing, resulting in an increase of $150 million in the pension liability and a pre-tax increase in the net actuarial loss component of Accumulated other comprehensive loss.

In September 2011 a plan which provided legal services to U.S. hourly employees and retirees was remeasured as a result of our labor agreement provisions which terminated the plan effective December 31, 2013. The negotiated termination has been accounted for as a negative plan amendment resulting in a decrease in the OPEB liability and a pre-tax increase of $266 million in the prior service credit component of Accumulated other comprehensive loss was amortized through December 31, 2013.

In March 2011 certain pension plans in GME were remeasured as part of our goodwill impairment testing, resulting in a decrease of $272 million in the pension liability and a pre-tax increase in the net actuarial gain component of Accumulated other comprehensive loss.

Refer to Note 10 for additional information on our Goodwill impairment.

Pension and OPEB Obligations and Plan Assets

The following table summarizes the change in benefit obligations and related plan assets (dollars in millions):



	Year Ended December 31, 2013												Year Ended December 31, 2012
	Pension Benefits						Other Benefits						Pension Benefits						Other Benefits
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Change in benefit obligations
Beginning benefit obligation	$	82,110		$	29,301		$	6,271		$	1,528		$	108,562		$	25,765		$	5,822		$	1,490
Service cost	298			394			24			13			452			383			23			16
Interest cost	2,837			1,010			217			57			4,055			1,110			234			63
Plan participants' contributions	—			4			29			2			—			7			4			1
Amendments	—			(4		)	—			(4		)	(32		)	139			—			(52		)
Actuarial (gains) losses	(7,661		)	(1,009		)	(757		)	(210		)	8,432			2,774			622			13
Benefits paid	(5,719		)	(1,683		)	(422		)	(53		)	(8,422		)	(1,551		)	(436		)	(55		)
Foreign currency translation adjustments	—			(528		)	—			(98		)	—			682			—			30
Business combinations	—			128			—			—			—			—			—			—
Curtailments, settlements and other	(385		)	(85		)	(252		)	3			(30,937		)	(8		)	2			22
Ending benefit obligation	71,480			27,528			5,110			1,238			82,110			29,301			6,271			1,528
Change in plan assets
Beginning fair value of plan assets	68,085			15,541			—			—			94,349			14,541			—			—
Actual return on plan assets	2,107			988			—			—			10,332			1,344			—			—
Employer contributions	128			886			393			51			2,420			855			432			54
Plan participants' contributions	—			4			29			2			—			7			4			1
Benefits paid	(5,719		)	(1,683		)	(422		)	(53		)	(8,422		)	(1,551		)	(436		)	(55		)
Foreign currency translation adjustments	—			(692		)	—			—			—			389			—			—
Business combinations	—			26			—			—			—			—			—			—
Settlements	(435		)	(87		)	—			—			(30,629		)	(207		)	—			—
Other	—			3			—			—			35			163			—			—
Ending fair value of plan assets	64,166			14,986			—			—			68,085			15,541			—			—
Ending funded status	$	(7,314	)	$	(12,542	)	$	(5,110	)	$	(1,238	)	$	(14,025	)	$	(13,760	)	$	(6,271	)	$	(1,528	)
Amounts recorded in the consolidated balance sheets
Non-current assets	$	—		$	137		$	—		$	—		$	—		$	73		$	—		$	—
Current liabilities	(131		)	(379		)	(368		)	(83		)	(95		)	(343		)	(406		)	(84		)
Non-current liabilities	(7,183		)	(12,300		)	(4,742		)	(1,155		)	(13,930		)	(13,490		)	(5,865		)	(1,444		)
Net amount recorded	$	(7,314	)	$	(12,542	)	$	(5,110	)	$	(1,238	)	$	(14,025	)	$	(13,760	)	$	(6,271	)	$	(1,528	)
Amounts recorded in Accumulated other comprehensive loss
Net actuarial gain (loss)	$	4,747		$	(3,379	)	$	(542	)	$	47		$	(1,434	)	$	(4,786	)	$	(1,573	)	$	(188	)
Net prior service (cost) credit	38			(87		)	19			91			42			(111		)	135			118
Total recorded in Accumulated other comprehensive loss	$	4,785		$	(3,466	)	$	(523	)	$	138		$	(1,392	)	$	(4,897	)	$	(1,438	)	$	(70	)

The following table summarizes the total accumulated benefit obligations (ABO), the fair value of plan assets for defined benefit pension plans with ABO in excess of plan assets, and the projected benefit obligation (PBO) and fair value of plan assets for defined benefit pension plans with PBO in excess of plan assets (dollars in millions):



	December 31, 2013				December 31, 2012
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
ABO	$	71,461	$	27,069	$	82,103	$	28,880
Plans with ABO in excess of plan assets
ABO	$	71,461	$	25,897	$	82,103	$	28,156
Fair value of plan assets	$	64,166	$	13,663	$	68,085	$	14,702
Plans with PBO in excess of plan assets
PBO	$	71,480	$	26,788	$	82,110	$	28,537
Fair value of plan assets	$	64,166	$	14,109	$	68,085	$	14,704

The following table summarizes the components of net periodic pension and OPEB expense along with the assumptions used to determine benefit obligations (dollars in millions):



	Year Ended December 31, 2013												Year Ended December 31, 2012												Year Ended December 31, 2011
	Pension Benefits						Other Benefits						Pension Benefits						Other Benefits						Pension Benefits						Other Benefits
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Components of expense
Service cost	$	395		$	425		$	24		$	13		$	590		$	411		$	23		$	16		$	632		$	399		$	23		$	30
Interest cost	2,837			1,010			217			57			4,055			1,110			234			63			4,915			1,215			265			186
Expected return on plan assets	(3,562		)	(823		)	—			—			(5,029		)	(870		)	—			—			(6,692		)	(925		)	—			—
Amortization of prior service cost (credit)	(4		)	19			(116		)	(14		)	(1		)	1			(116		)	(12		)	(2		)	(2		)	(39		)	(9		)
Recognized net actuarial loss	6			208			85			6			2			35			52			6			—			—			6			—
Curtailments, settlements and other (gains) losses	(77		)	(6		)	(62		)	—			2,580			71			—			11			(23		)	(7		)	—			(749		)
Net periodic pension and OPEB expense (income)	$	(405	)	$	833		$	148		$	62		$	2,197		$	758		$	193		$	84		$	(1,170	)	$	680		$	255		$	(542	)
Weighted-average assumptions used to determine benefit obligations
Discount rate	4.46		%	4.10		%	4.52		%	4.71		%	3.59		%	3.70		%	3.68		%	3.97		%	4.15		%	4.50		%	4.24		%	4.37		%
Rate of compensation increase(a)	N/A			2.90		%	N/A			4.21		%	N/A			2.77		%	4.50		%	4.21		%	4.50		%	3.11		%	4.50		%	4.20		%
Weighted-average assumptions used to determine net expense
Discount rate	3.59		%	3.69		%	3.69		%	3.97		%	4.06		%	4.45		%	4.24		%	4.31		%	4.96		%	5.16		%	5.05		%	5.01		%
Expected rate of return on plan assets	5.77		%	5.70		%	N/A			N/A			6.18		%	6.20		%	N/A			N/A			8.00		%	6.50		%	N/A			N/A
Rate of compensation increase(a)	N/A			2.77		%	4.50		%	4.21		%	4.50		%	3.15		%	4.50		%	4.21		%	3.96		%	3.25		%	4.50		%	4.42		%

_________


(a)	As a result of ceasing the accrual of additional benefits for salaried plan participants, the rate of compensation increase does not have a significant effect on our U.S. pension and OPEB plans.

U.S. pension plan service cost includes administrative expenses of $97 million, $138 million and $138 million in the years ended December 31, 2013, 2012 and 2011. Weighted-average assumptions used to determine net expense are determined at the beginning of the period and updated for remeasurements. Non-U.S. pension plan service cost includes administrative expenses of $31 million and $28 million in the years ended December 31, 2013 and 2012.

The following table summarizes estimated amounts to be amortized from Accumulated other comprehensive loss into net periodic benefit cost in the year ending December 31, 2014 based on December 31, 2013 plan measurements (dollars in millions):



	U.S. Pension Plans			Non-U.S. Pension Plans		U.S. Other Benefit Plans			Non-U.S. Other Benefit Plans
Amortization of prior service cost (credit)	$	(4	)	$	19	$	(2	)	$	(14	)
Amortization of net actuarial (gain) loss	(91		)	159		14			(6		)
	$	(95	)	$	178	$	12		$	(20	)

Assumptions

Investment Strategies and Long-Term Rate of Return

Detailed periodic studies conducted by outside actuaries and an internal asset management group are used to determine the long-term strategic mix among asset classes, risk mitigation strategies, and the expected long-term return on asset assumptions for the U.S. pension plans. The U.S. study includes a review of alternative asset allocation and risk mitigation strategies, anticipated future long-term performance and risk of the individual asset classes that comprise the plans' asset mix. Similar studies are performed for the significant non-U.S. pension plans with the assistance of outside actuaries and asset managers. While the studies incorporate data from recent plan performance and historical returns, the expected long-term return on plan asset assumptions are determined based on long-term, prospective rates of return.

The strategic asset mix and risk mitigation strategies for the plans are tailored specifically for each plan. Individual plans have distinct liabilities, liquidity needs, and regulatory requirements. Consequently, there are different investment policies set by individual plan fiduciaries. Although investment policies and risk mitigation strategies may differ among plans, each investment strategy is considered to be appropriate in the context of the specific factors affecting each plan.

In setting new strategic asset mixes, consideration is given to the likelihood that the selected mixes will effectively fund the projected pension plan liabilities, while aligning with the risk tolerance of the plans' fiduciaries. The strategic asset mixes for U.S. defined benefit pension plans are increasingly designed to satisfy the competing objectives of improving funded positions (market value of assets equal to or greater than the present value of the liabilities) and mitigating the possibility of a deterioration in funded status.

Derivatives may be used to provide cost effective solutions for rebalancing investment portfolios, increasing or decreasing exposure to various asset classes and for mitigating risks, primarily interest rate and currency risks. Equity and fixed income managers are permitted to utilize derivatives as efficient substitutes for traditional physical securities. Interest rate derivatives may be used to adjust portfolio duration to align with a plan's targeted investment policy. Alternative investment managers are permitted to employ leverage, including through the use of derivatives, which may alter economic exposure.

In December 2013 an investment policy study was completed for the U.S. pension plans. The study resulted in new target asset allocations being approved for the U.S. pension plans with resulting changes to the expected long-term rate of return on assets. The weighted-average long-term rate of return on assets increased from 5.8% at December 31, 2012 to 6.5% at December 31, 2013 due primarily to higher yields on fixed income securities. The expected long-term rate of return on plan assets used in determining pension expense for non-U.S. plans is determined in a similar manner to the U.S. plans.

Target Allocation Percentages

The following table summarizes the target allocations by asset category for U.S. and non-U.S. defined benefit pension plans:



	December 31, 2013				December 31, 2012
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
Asset Categories
Equity	19	%	28	%	19	%	30	%
Debt	58	%	49	%	60	%	53	%
Other(a)	23	%	23	%	21	%	17	%
Total	100	%	100	%	100	%	100	%

__________


(a)	Primarily includes private equity, real estate and absolute return strategies which mainly consist of hedge funds.

Assets and Fair Value Measurements

The following tables summarize the fair value of defined benefit pension plan assets by asset class (dollars in millions):



	Fair Value Measurements of U.S. Plan Assets at December 31, 2013												Fair Value Measurements of Non-U.S. Plan Assets at December 31, 2013											Total U.S. and Non-U.S. Plan Assets
	Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3		Total
Assets
Cash equivalents and other short-term investments	$	—		$	411		$	—		$	411		$	—		$	156		$	—	$	156		$	567
Common and preferred stocks(a)	10,234			70			6			10,310			1,816			6			—		1,822			12,132
Government and agency debt securities(b)	—			14,971			—			14,971			—			3,418			—		3,418			18,389
Corporate debt securities(c)	—			20,409			58			20,467			—			2,410			12		2,422			22,889
Mortgage and asset-backed securities	—			238			72			310			—			65			2		67			377
Investment funds
Equity funds	72			190			44			306			128			1,930			—		2,058			2,364
Fixed income funds	27			8			113			148			—			927			12		939			1,087
Funds of hedge funds	—			—			4,285			4,285			—			—			733		733			5,018
Other investment funds	—			820			732			1,552			—			672			—		672			2,224
Private equity and debt investments(d)	—			—			6,335			6,335			—			—			430		430			6,765
Real estate investments(e)	390			4			4,127			4,521			13			12			1,405		1,430			5,951
Other investments	—			—			62			62			—			—			618		618			680
Derivatives
Interest rate contracts	5			46			—			51			1			1			—		2			53
Foreign exchange and other contracts	12			111			—			123			2			43			—		45			168
Total assets	10,740			37,278			15,834			63,852			1,960			9,640			3,212		14,812			78,664
Liabilities
Derivatives
Interest rate contracts	(22		)	(213		)	(6		)	(241		)	(12		)	—			—		(12		)	(253		)
Foreign exchange and other contracts	—			(98		)	—			(98		)	—			(56		)	—		(56		)	(154		)
Total liabilities	(22		)	(311		)	(6		)	(339		)	(12		)	(56		)	—		(68		)	(407		)
Net plan assets subject to leveling	$	10,718		$	36,967		$	15,828		63,513			$	1,948		$	9,584		$	3,212	14,744			78,257
Other plan assets and liabilities(g)										653											242			895
Net Plan Assets										$	64,166										$	14,986		$	79,152



	Fair Value Measurements of U.S. Plan Assets at December 31, 2012												Fair Value Measurements of Non-U.S. Plan Assets at December 31, 2012											Total U.S. and Non-U.S. Plan Assets
	Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3		Total
Assets
Cash equivalents and other short-term investments	$	—		$	551		$	—		$	551		$	—		$	151		$	—	$	151		$	702
Common and preferred stocks(a)	9,663			26			19			9,708			2,227			—			—		2,227			11,935
Government and agency debt securities(b)	—			17,835			—			17,835			—			3,722			—		3,722			21,557
Corporate debt securities(c)	—			19,116			77			19,193			—			2,596			2		2,598			21,791
Mortgage and asset-backed securities	—			1,804			105			1,909			—			54			3		57			1,966
Investment funds
Equity funds	66			253			195			514			212			2,009			—		2,221			2,735
Fixed income funds	16			498			190			704			—			1,046			14		1,060			1,764
Funds of hedge funds	—			—			3,768			3,768			—			—			627		627			4,395
Other investment funds	—			837			806			1,643			—			35			—		35			1,678
Private equity and debt investments(d)	—			—			6,400			6,400			—			—			381		381			6,781
Real estate investments(e)	412			—			4,335			4,747			19			31			1,422		1,472			6,219
Other investments	—			—			63			63			—			—			665		665			728
Derivatives
Interest rate contracts	15			1,553			—			1,568			—			—			—		—			1,568
Foreign exchange and other contracts	6			124			1			131			2			40			—		42			173
Total assets	10,178			42,597			15,959			68,734			2,460			9,684			3,114		15,258			83,992
Liabilities
Mortgage and asset-backed securities(f)	—			(15		)	—			(15		)	—			—			—		—			(15		)
Derivatives
Interest rate contracts	(21		)	(977		)	(8		)	(1,006		)	(4		)	—			—		(4		)	(1,010		)
Foreign exchange and other contracts	(4		)	(123		)	(1		)	(128		)	(1		)	(36		)	—		(37		)	(165		)
Total liabilities	(25		)	(1,115		)	(9		)	(1,149		)	(5		)	(36		)	—		(41		)	(1,190		)
Net plan assets subject to leveling	$	10,153		$	41,482		$	15,950		67,585			$	2,455		$	9,648		$	3,114	15,217			82,802
Other plan assets and liabilities(g)										500											324			824
Net Plan Assets										$	68,085										$	15,541		$	83,626

__________


(a)	Includes GM common stock of $2 million and $1.4 billion in Level 1 of U.S. plan assets at December 31, 2013 and 2012.


(b)	Includes U.S. and sovereign government and agency issues. Excludes mortgage and asset-backed securities.


(c)	Includes bank debt obligations.


(d)	Includes private equity investment funds.


(e)	Includes investment funds and public real estate investment trusts.


(f)	Primarily investments sold short.


(g)	Cash held by the plans, net of amounts receivable/payable for unsettled security transactions and payables for investment manager fees, custody fees and other expenses.

The following tables summarize the activity for U.S. plan assets measured at fair value using Level 3 inputs (dollars in millions):



	Balance at January 1, 2013			Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3		Balance at December 31, 2013			Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2013
Assets
Common and preferred stocks	$	19		$	3		$	(16	)	$	—	$	6		$	1
Corporate debt securities	77			5			(24		)	—		58			(2		)
Mortgage and asset-backed securities	105			1			(34		)	—		72			(1		)
Investment funds
Equity funds	195			(3		)	(148		)	—		44			—
Fixed income funds	190			17			(94		)	—		113			11
Funds of hedge funds	3,768			498			19			—		4,285			497
Other investment funds	806			40			(114		)	—		732			29
Private equity and debt investments	6,400			926			(991		)	—		6,335			436
Real estate investments	4,335			458			(666		)	—		4,127			190
Other investments	63			(2		)	1			—		62			(2		)
Total assets	15,958			1,943			(2,067		)	—		15,834			1,159
Derivatives, net
Interest rate contracts	(8		)	2			—			—		(6		)	1
Total net assets	$	15,950		$	1,945		$	(2,067	)	$	—	$	15,828		$	1,160



	Balance at January 1, 2012			Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3			Balance at December 31, 2012			Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2012
Assets
Common and preferred stocks	$	46		$	1		$	(25	)	$	(3	)	$	19		$	3
Government and agency debt securities	3			(1		)	(2		)	—			—			—
Corporate debt securities	352			1			(258		)	(18		)	77			(35		)
Mortgage and asset-backed securities	197			34			(120		)	(6		)	105			24
Group annuity contracts	3,209			77			(3,286		)	—			—			—
Investment funds
Equity funds	521			51			(414		)	37			195			18
Fixed income funds	1,210			47			(1,067		)	—			190			(3		)
Funds of hedge funds	5,918			310			(2,460		)	—			3,768			239
Other investment funds	2,270			55			(1,531		)	12			806			(2		)
Private equity and debt investments	8,444			1,022			(3,038		)	(28		)	6,400			154
Real estate investments	5,092			198			(955		)	—			4,335			(80		)
Other investments	—			—			63			—			63			—
Total assets	27,262			1,795			(13,093		)	(6		)	15,958			318
Derivatives, net
Interest rate contracts	7			3			(14		)	(4		)	(8		)	(1		)
Foreign exchange and other contracts	(6		)	1			5			—			—			—
Total net assets	$	27,263		$	1,799		$	(13,102	)	$	(10	)	$	15,950		$	317

The following tables summarize the activity for non-U.S. plan assets measured at fair value using Level 3 inputs (dollars in millions):



	Balance at January 1, 2013		Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3		Effect of Foreign Currency			Balance at December 31, 2013		Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2013
Assets
Corporate debt securities	$	2	$	1		$	8		$	1	$	—		$	12	$	1
Mortgage and asset-backed securities	3		—			(1		)	—		—			2		—
Investment funds
Fixed income funds	14		(1		)	(1		)	—		—			12		—
Funds of hedge funds	627		111			28			—		(33		)	733		112
Private equity and debt investments	381		73			3			—		(27		)	430		53
Real estate investments	1,422		103			(57		)	—		(63		)	1,405		122
Other investments	665		(10		)	(43		)	—		6			618		4
Total assets	$	3,114	$	277		$	(63	)	$	1	$	(117	)	$	3,212	$	292



	Balance at January 1, 2012		Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3		Effect of Foreign Currency		Balance at December 31, 2012		Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2012
Assets
Government and agency debt securities	$	1	$	—		$	(1	)	$	—	$	—	$	—	$	—
Corporate debt securities	4		2			(4		)	—		—		2		—
Mortgage and asset-backed securities	4		—			(4		)	3		—		3		—
Investment funds
Equity funds	146		(24		)	(124		)	—		2		—		—
Fixed income funds	20		—			(6		)	—		—		14		—
Funds of hedge funds	585		25			—			—		17		627		26
Other investment funds	247		17			(269		)	—		5		—		—
Private equity and debt investments	298		46			29			—		8		381		24
Real estate investments	1,345		123			(82		)	—		36		1,422		119
Other investments	428		16			203			—		18		665		10
Total assets	$	3,078	$	205		$	(258	)	$	3	$	86	$	3,114	$	179

Investment Fund Strategies

Equity funds include funds that invest in U.S. common and preferred stocks as well as similar equity securities issued by companies incorporated, listed or domiciled in developed and/or emerging markets countries.

Fixed income funds include investments in high quality and high yield funds as well as in credit arbitrage funds. High quality fixed income funds invest in government securities, investment-grade corporate bonds, mortgages and asset-backed securities. High yield fixed income funds invest in high yield fixed income securities issued by corporations which are rated below investment grade, are unrated but are believed by the investment manager to have similar risk characteristics or are rated investment grade or higher but are priced at yields comparable to securities rated below investment grade and believed to have similar risk characteristics. Credit arbitrage funds invest in a variety of credit and credit-related instruments that allow fund managers to profit from mispricing of these credit instruments. Certain derivatives may be used for hedging purposes by some fixed income fund managers to limit exposure to various risk factors.

Funds of hedge funds represent funds that invest in a portfolio of hedge funds. Fund managers typically seek to achieve their objectives by allocating capital across a broad array of funds and/or investment managers.

Other investment funds primarily represent multi-strategy funds. These funds invest in broadly diversified portfolios of equity, fixed income and derivative instruments. Certain funds may also employ multiple alternative investment strategies, in combination, such as global macro, event-driven (which seeks to profit from opportunities created by significant transactional events such as spin-offs, mergers and acquisitions, bankruptcy reorganizations, recapitalizations and share buybacks) and relative value (which seeks to take advantage of pricing discrepancies between instruments including equities, debt, options and futures).

Private equity and debt investments principally consists of investments in private equity and debt funds. These investments provide exposure to and benefit from long-term equity investments in private companies, including leveraged buy-outs, venture capital and distressed debt strategies.

Real estate investments include funds that invest in entities which are principally engaged in the ownership, acquisition, development, financing, sale and/or management of income-producing real estate properties, both commercial and residential. These funds typically seek long-term growth of capital and current income that is above average relative to public equity funds.

Significant Concentrations of Risk

The assets of the pension plans include certain private investment funds, private equity and debt securities, real estate investments and derivative instruments. Investment managers may be unable to quickly sell or redeem some or all of these investments at an amount close or equal to fair value in order to meet a plan's liquidity requirements or to respond to specific events such as deterioration in the creditworthiness of any particular issuer or counterparty.

Illiquid investments held by the plans are generally long-term investments that complement the long-term nature of pension obligations and are not used to fund benefit payments when currently due. Plan management monitors liquidity risk on an ongoing basis and has procedures in place that are designed to maintain flexibility in addressing plan-specific, broader industry and market liquidity events.

The pension plans may invest in financial instruments denominated in foreign currencies and may be exposed to risks that the foreign currency exchange rates might change in a manner that has an adverse effect on the value of the foreign currency denominated assets or liabilities. Forward currency contracts may be used to manage and mitigate foreign currency risk.

The pension plans may invest in fixed income securities for which any change in the relevant interest rates for particular securities might result in an investment manager being unable to secure similar returns upon the maturity or the sale of securities. In addition, changes to prevailing interest rates or changes in expectations of future interest rates might result in an increase or decrease in the fair value of the securities held. Interest rate swaps and other financial derivative instruments may be used to manage interest rate risk.

Counterparty credit risk is the risk that a counterparty to a financial instrument will default on its commitment. Counterparty risk is primarily related to over-the-counter derivative instruments used to manage risk exposures related to interest rates on long-term debt securities and foreign currency exchange rate fluctuations. The risk of default can be influenced by various factors including macro-economic conditions, market liquidity, fiscal and monetary policies and counterparty-specific characteristics and activities. Certain agreements with counterparties employ set-off, collateral support arrangements and other risk mitigating procedures designed to reduce the net exposure to credit risk in the event of counterparty default. Credit policies and processes are in place to manage concentrations of counterparty risk by seeking to undertake transactions with large well-capitalized counterparties and by monitoring the creditworthiness of these counterparties. The majority of derivatives held by the plans at December 31, 2013 were fully collateralized and therefore, the related counterparty credit risk was significantly reduced.

Pension Funding Requirements

We are subject to a variety of U.S. federal rules and regulations, including the Employee Retirement Income Security Act of 1974, as amended and the Pension Protection Act of 2006, which govern the manner in which we fund and administer our pensions for our retired employees and their spouses. In 2012 the U.S. government enacted the Moving Ahead for Progress in the 21st Century Act which allows plan sponsors funding relief for pension plans through the application of higher funding interest rates. As a result, under current economic conditions, we expect no mandatory contributions to our U.S. qualified pension plans for at least five years. The new law does not impact our reported funded status. We have no funding requirements for our U.S. qualified plans in 2014.

We also maintain pension plans for employees in a number of countries outside the U.S. which are subject to local laws and regulations.

Benefit Payments

The following table summarizes net benefit payments expected to be paid in the future, which include assumptions related to estimated future employee service (dollars in millions):



	Pension Benefits(a)				Other Benefits
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
2014	$	5,780	$	1,609	$	376	$	77
2015	$	5,687	$	1,597	$	364	$	65
2016	$	5,475	$	1,688	$	352	$	65
2017	$	5,368	$	1,711	$	341	$	65
2018	$	5,210	$	1,581	$	332	$	66
2019 - 2023	$	24,019	$	7,858	$	1,576	$	357

__________


(a)	Benefits for most U.S. pension plans and certain non-U.S. pension plans are paid out of plan assets rather than our Cash and cash equivalents.

Derivative Financial Instruments	12 Months Ended
Derivative Financial Instruments	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments [Text Block]	Derivative Financial Instruments Automotive At December 31, 2013 and 2012 our derivative instruments consisted primarily of options and forward contracts, none of which were designated as hedging relationships. We had derivative instruments in asset positions with notional amounts of $9.3 billion and $9.1 billion and liability positions with notional amounts of $427 million and $1.6 billion at December 31, 2013 and 2012. The fair value of these derivative instruments was insignificant. Automotive Financing - GM Financial GM Financial had interest rate swaps and caps in asset positions with notional amounts of $3.8 billion and $775 million and liability positions with notional amounts of $5.5 billion and $775 million at December 31, 2013 and 2012. As a result of the acquisition of certain Ally Financial international operations, GM Financial had foreign currency swaps with notional amounts of $1.7 billion and $2.1 billion in asset and liability positions at December 31, 2013. The fair value of these derivative financial instruments was insignificant.

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

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-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624181-113959

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies [Text Block]

Commitments and Contingencies

The following tables summarize information related to commitments and contingencies (dollars in millions):



	December 31, 2013				December 31, 2012
	Liability Recorded		Maximum Liability(a)		Liability Recorded		Maximum Liability(a)
Guarantees
Third-party commercial loans and other obligations(b)	$	51	$	15,616	$	168	$	22,496
Other product-related claims	$	54	$	1,317	$	51	$	1,040

__________


(a)	Calculated as future undiscounted payments.


(b)	Includes liabilities recorded of $10 million and $15 million and maximum liabilities of $15.3 billion and $22.1 billion related to Ally Financial repurchase obligations at December 31, 2013 and 2012.



	Liability Recorded
	December 31, 2013		December 31, 2012
Other litigation-related liability and tax administrative matters(a)	$	1,227	$	1,728
Product liability	$	690	$	601
Credit card programs(b)
Redemption liability(c)	$	183	$	209
Deferred revenue(d)	$	295	$	355
Environmental liability	$	154	$	166

__________


(a)	Primarily indirect tax-related litigation as well as various non-U.S. labor related matters.


(b)	At December 31, 2013 and 2012 qualified cardholders had rebates available, net of deferred program revenue, of approximately $2.6 billion and $2.9 billion.


(c)	Recorded in Accrued liabilities.


(d)	Recorded in Other liabilities and deferred income taxes.

Guarantees

We provide payment guarantees on commercial loans outstanding with third parties, such as dealers or rental car companies. These guarantees either expire in 2018 or are ongoing. We determined the fair value ascribed to the guarantees at inception and subsequent to inception to be insignificant based on the credit worthiness of the third parties.

We have agreements with third parties that guarantee the fulfillment of certain suppliers' commitments and other obligations. These guarantees expire in 2014 through 2016 or are ongoing, or upon the occurrence of specific events.

In some instances certain assets of the party whose debt or performance we have guaranteed may offset, to some degree, the cost of the guarantee. The offset of certain of our payables to guaranteed parties may also offset certain guarantees, if triggered. If vehicles are required to be repurchased under vehicle repurchase obligations, the total exposure would be reduced to the extent vehicles are able to be resold to another dealer.

In connection with certain divestitures of assets or operating businesses, we have entered into agreements indemnifying certain buyers and other parties with respect to environmental conditions and other closure costs pertaining to real property we owned. We periodically enter into agreements that incorporate indemnification provisions in the normal course of business. It is not possible to estimate our maximum exposure under these indemnifications or guarantees due to the conditional nature of these obligations. Immaterial amounts have been recorded for such obligations as the majority of them are not probable or estimable at this time and the fair value of the guarantees at issuance was insignificant.

In addition to the guarantees and indemnifying agreements previously discussed, we indemnify dealers for certain product liability related claims as subsequently discussed.

With respect to other product-related claims involving products manufactured by certain joint ventures, we believe that costs incurred are adequately covered by recorded accruals. These guarantees terminate in years ranging from 2020 to 2027.

Other Litigation-Related Liability and Tax Administrative Matters

Various legal actions, governmental investigations, claims and proceedings are pending against us including matters arising out of alleged product defects; employment-related matters; governmental regulations relating to safety, emissions and fuel economy; product warranties; financial services; dealer, supplier and other contractual relationships; tax-related matters not recorded pursuant to ASC 740, "Income Taxes" (indirect tax-related matters) and environmental matters.

With regard to the litigation matters discussed in the previous paragraph, reserves have been established for matters in which we believe that losses are probable and can be reasonably estimated, the majority of which are associated with indirect tax-related matters as well as non-U.S. labor-related matters. Indirect tax-related matters are being litigated globally pertaining to value added taxes, customs, duties, sales, property taxes and other non-income tax related tax exposures. The various non-U.S. labor-related matters include claims from current and former employees related to alleged unpaid wage, benefit, severance and other compensation matters. Certain South American administrative proceedings are indirect tax-related and may require that we deposit funds in escrow. Escrow deposits may range from $500 million to $800 million. Some of the matters may involve compensatory, punitive or other treble damage claims, environmental remediation programs or sanctions that, if granted, could require us to pay damages or make other expenditures in amounts that could not be reasonably estimated at December 31, 2013. We believe that appropriate accruals have been established for such matters based on information currently available. Reserves for litigation losses are recorded in Accrued liabilities and Other liabilities and deferred income taxes. Litigation is inherently unpredictable however; and unfavorable resolutions could occur. Accordingly it is possible that an adverse outcome from such proceedings could exceed the amounts accrued in an amount that could be material to our financial condition, results of operations and cash flows in any particular reporting period.

GM Korea Wage Litigation

Commencing on or about September 29, 2010 current and former hourly employees of GM Korea filed eight separate group actions in the Incheon District Court in Incheon, Korea. The cases, which in aggregate involve more than 10,000 employees, allege that GM Korea failed to include bonuses and certain allowances in its calculation of Ordinary Wages due under the Presidential Decree of the Korean Labor Standards Act. In November 2012 the Seoul High Court (an intermediate level appellate court) issued a decision affirming a decision of the Incheon District Court in a case involving five GM Korea employees which was contrary to GM Korea's position in all of these cases. GM Korea appealed to the Supreme Court of the Republic of Korea (Supreme Court) and initiated a constitutional challenge to the adverse interpretation of the relevant statute. At September 30, 2013 we had an accrual of 843 billion South Korean Won (equivalent to $784 million) in connection with these cases. In December 2013, the Supreme Court rendered a decision in a case involving another company not affiliated with us which addressed many of the issues presented in the cases pending against GM Korea and resolved many of them in a manner which we believe is favorable to GM Korea. In particular, while the Supreme Court held that fixed bonuses should be included in the calculation of Ordinary Wages, it also held that claims for retroactive application of this rule would be barred under certain circumstances. We believe the Supreme Court’s reasoning is applicable to GM Korea, even though GM Korea’s case remains pending before the Supreme Court. Accordingly, we have eliminated the accrual associated with these cases. In the year ended December 31, 2013 we recorded a net reduction of our accrual of 746 billion South Korean Won (equivalent to $711 million) to Automotive cost of sales (77% of which is reflected in our Net income attributable to stockholders based on our ownership interest in GM Korea). We estimate our reasonably possible loss, as defined by ASC 450, “Contingencies,” to be 632 billion South Korean Won (equivalent to $599 million) at December 31, 2013. We are also party to litigation with current and former salaried employees over allegations relating to Ordinary Wages regulation. Although the issues differ due to differences between hourly and salaried benefit design, we believe the latest decision of the Supreme Court also impacts this litigation. At December 31, 2013 we have identified a reasonably possible loss in excess of the amount of our accrual of 165 billion South Korean Won (equivalent to $156 million). Both the scope of claims asserted and GM Korea's assessment of any or all of the individual claim elements may change if new information becomes available.

GMCL Dealers' Claim

On February 12, 2010 a claim was filed in the Ontario Superior Court of Justice against GMCL on behalf of a purported class of over 200 former GMCL dealers (the Plaintiff Dealers) which had entered into wind-down agreements with GMCL. In May 2009 in the context of the global restructuring of the business and the possibility that GMCL might be required to initiate insolvency proceedings, GMCL offered the Plaintiff Dealers the wind-down agreements to assist with their exit from the GMCL dealer network and to facilitate winding down their operations in an orderly fashion by December 31, 2009 or such other date as GMCL approved but no later than on October 31, 2010. The Plaintiff Dealers allege that the Dealer Sales and Service Agreements were wrongly terminated by GMCL and that GMCL failed to comply with certain disclosure obligations, breached its statutory duty of fair dealing and unlawfully interfered with the Plaintiff Dealers' statutory right to associate in an attempt to coerce the Plaintiff Dealers into accepting the wind-down agreements. The Plaintiff Dealers seek damages and assert that the wind-down agreements are rescindable. The Plaintiff Dealers' initial pleading makes reference to a claim “not exceeding” Canadian Dollar $750 million, without explanation of any specific measure of damages. On March 1, 2011 the court approved certification of a class for the purpose of deciding a number of specifically defined issues including: (1) whether GMCL breached its obligation of "good faith" in offering the wind-down agreements; (2) whether GMCL interfered with the Plaintiff Dealers' rights of free association; (3) whether GMCL was obligated to provide a disclosure statement and/or disclose more specific information regarding its restructuring plans in connection with proffering the wind-down agreements; and (4) assuming liability, whether the Plaintiff Dealers can recover damages in the aggregate (as opposed to proving individual damages). A number of former dealers have opted out of participation in the litigation, leaving 181 dealers in the certified class. Trial of the class issues is scheduled to occur in the third quarter of 2014. The current prospects for liability are uncertain, but because liability is not deemed probable we have no accrual relating to this litigation. We cannot estimate the range of reasonably possible loss in the event of liability as the case presents a variety of different legal theories, none of which GMCL believes are valid.

UAW Claim

On April 6, 2010 the UAW filed suit against us in the U.S. District Court for the Eastern District of Michigan claiming that we breached an obligation to contribute $450 million to the UAW Retiree Medical Benefits Trust (New VEBA). The UAW alleges that we were contractually required to make this contribution. On December 10, 2013 the court granted our motion for summary judgment and dismissed the claims asserted by the UAW, holding that the relevant agreement is unambiguous and does not require the payment sought. The UAW has appealed. At this juncture, we believe the prospects for liability on the claims asserted in this matter are remote.

Nova Scotia Claims Litigation

We were a participating party-in-interest in proceedings pending in the U.S. Bankruptcy Court for the Southern District of New York to adjudicate claims in the Old GM bankruptcy arising from certain securities issued by General Motors Nova Scotia Finance Company (Nova Scotia Finance), an Old GM subsidiary which we did not acquire in 2009 (Nova Scotia Claims Litigation). Although the proceedings involved no claims against us, they presented issues which, depending upon their resolution, could have resulted in future claims against GMCL. In December 2013, pursuant to the agreement, GMCL paid $50 million to, or as directed by, the Trustee of Nova Scotia Finance and we (including our subsidiaries and affiliates) were released from all claims relating to Nova Scotia Finance, the Nova Scotia Claims Litigation and the transactions at issue in the litigation.

Product Liability

With respect to product liability claims involving our and Old GM's products, we believe that any judgment against us for actual damages will be adequately covered by our recorded accruals and, where applicable, excess liability insurance coverage. Although punitive damages are claimed in some of these lawsuits and such claims are inherently unpredictable, accruals incorporate historic experience with these types of claims. Liabilities have been recorded in Accrued liabilities and Other liabilities and deferred income taxes for the expected cost of all known product liability claims plus an estimate of the expected cost for product liability claims that have already been incurred and are expected to be filed in the future for which we are self-insured.

We indemnify dealers for certain product liability related claims including products sold by Old GM. We monitor actual claims experience and make periodic adjustments to our estimates. Based on both management's judgment concerning the projected number and value of both dealer indemnification obligations and product liability claims, we have applied actuarial methodologies and estimated the liability. We expect our product liability reserve to rise in future periods as new claims arise from incidents subsequent to July 9, 2009.

Credit Card Programs

Credit card programs offer rebates that can be applied primarily against the purchase or lease of our vehicles.

Environmental Liability

Automotive operations, like operations of other companies engaged in similar businesses, are subject to a wide range of environmental protection laws, including laws regulating air emissions, water discharges, waste management and environmental remediation. Liabilities have been recorded primarily in Other liabilities and deferred income taxes for the expected costs to be paid over the periods of remediation for the applicable sites, which typically range from five to 30 years.

The final outcome of environmental matters cannot be predicted with certainty at this time. Subsequent adjustments to initial estimates are recorded as necessary based upon additional information obtained. In future periods new laws or regulations, advances in remediation technologies and additional information about the ultimate remediation methodology to be used could significantly change our estimates. It is possible that the resolution of one or more environmental matters could exceed the amounts accrued in an amount that could be material to our financial condition, results of operations and cash flows. At December 31, 2013 we estimate the remediation losses could range from $120 million to $230 million.

Other Matters

Brazil Excise Tax Incentive

In October 2012 the Brazilian government issued a decree which increased an excise tax rate by 30 percentage points, but also provided an offsetting tax incentive that requires participating companies to meet certain criteria, such as local investment and fuel efficiency standards. Participating companies that fail to meet the required criteria are subject to clawback provisions and fines. At December 31, 2013 we believe it is reasonably assured that the program requirements will be met based on the current business model and available technologies.

GME Planned Spending Guarantee

As part of our Opel/Vauxhall restructuring plan agreed to with European labor representatives we have committed to achieving specified milestones associated with planned spending from 2011 to 2014 on certain product programs. If we fail to accomplish the requirements set out under the agreement we will be required to pay certain amounts up to Euro 265 million for each of those years, and/or interest on those amounts, to our employees. Certain inventory with a carrying amount of $200 million and $186 million at December 31, 2013 and 2012 was pledged as collateral under the agreement. Through December 31, 2013 spending was sufficient to meet the current requirements under the agreement and the specified milestones have been accomplished. Management has the intent and believes it has the ability to meet the future requirements under the agreement.

India Tavera Emissions Compliance

We have identified an emissions compliance issue with the Tavera produced in India. We have self-reported this issue to local government authorities and will cooperate with any review they may conduct. It is too early to determine the impact this issue will have on us or our Indian operations.

Asset Retirement Obligations

Asset retirement obligations relate to legal obligations associated with retirement of tangible long-lived assets that result from acquisition, construction, development or normal operation of a long-lived asset. An analysis is performed of such obligations associated with all real property owned or leased, including facilities, warehouses and offices. Estimates of conditional asset retirement obligations relate, in the case of owned properties, to costs estimated to be necessary for the legally required removal or remediation of various regulated materials, primarily asbestos. Asbestos abatement was estimated using site-specific surveys where available and a per square foot estimate where surveys were unavailable. For leased properties such obligations relate to the estimated cost of contractually required property restoration. At December 31, 2013 and 2012 accruals for asset retirement obligations were $159 million and $116 million.

Noncancelable Operating Leases

The following table summarizes our minimum commitments under noncancelable operating leases having initial terms in excess of one year, primarily for property (dollars in millions):



	2014			2015			2016			2017			2018			Thereafter
Minimum commitments(a)	$	363		$	290		$	225		$	156		$	132		$	499
Sublease income	(52		)	(58		)	(60		)	(59		)	(56		)	(293		)
Net minimum commitments	$	311		$	232		$	165		$	97		$	76		$	206

__________


(a)	Certain of the leases contain escalation clauses and renewal or purchase options.

Rental expense under operating leases was $477 million, $474 million and $556 million in the years ended December 31, 2013, 2012 and 2011.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes [Text Block]

Income Taxes

The following table summarizes income (loss) before income taxes and equity income and gain on investments (dollars in millions):



	Years Ended December 31,
	2013		2012			2011
U.S. income (loss)	$	4,880	$	(19,063	)	$	2,883
Non-U.S. income (loss)	768		(11,194		)	3,102
Income (loss) before income taxes and equity income and gain on investments	$	5,648	$	(30,257	)	$	5,985

Income Tax Expense (Benefit)

The following table summarizes Income tax expense (benefit) (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Current income tax expense (benefit)
U.S. federal	$	(34	)	$	6		$	(134	)
U.S. state and local	88			78			58
Non-U.S.	512			646			275
Total current income tax expense	566			730			199
Deferred income tax expense (benefit)
U.S. federal	1,049			(28,965		)	8
U.S. state and local	137			(3,415		)	(28		)
Non-U.S.	375			(3,181		)	(289		)
Total deferred income tax expense (benefit)	1,561			(35,561		)	(309		)
Total income tax expense (benefit)	$	2,127		$	(34,831	)	$	(110	)

Provisions are made for estimated U.S. and non-U.S. income taxes, less available tax credits and deductions, which may be incurred on the remittance of our basis differences in investments in foreign subsidiaries and corporate joint ventures not deemed to be indefinitely reinvested. Taxes have not been provided on basis differences in investments primarily as a result of earnings in foreign subsidiaries and corporate joint ventures which are deemed indefinitely reinvested of $2.6 billion and $1.4 billion at December 31, 2013 and 2012. Additional basis differences in investments in nonconsolidated China JVs exist of $4.1 billion at December 31, 2013 and 2012 primarily related to fresh-start reporting. Quantification of the deferred tax liability, if any, associated with indefinitely reinvested basis differences is not practicable.

The following table summarizes a reconciliation of Income tax expense (benefit) compared with the amounts at the U.S. federal statutory rate (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Income tax expense (benefit) at U.S. federal statutory income tax rate	$	1,977		$	(10,590	)	$	2,094
State and local tax expense	145			254			215
Non-U.S. income taxed at other than 35%	(168		)	908			(172		)
Foreign tax credit election change	—			(1,075		)	—
U.S. tax on Non-U.S. income	543			713			(122		)
Change in valuation allowance	182			(33,917		)	(2,386		)
Change in tax laws	146			67			(33		)
Research incentives	(490		)	(68		)	(45		)
Gain on sale of New Delphi equity interests	—			—			599
Goodwill impairment	124			8,705			377
Settlements of prior year tax matters	(473		)	—			(56		)
VEBA contribution	—			—			(476		)
Foreign currency remeasurement	(21		)	(36		)	59
Pension contribution	—			—			(127		)
U.S. salaried pension plan settlement	—			541			—
Other adjustments	162			(333		)	(37		)
Total income tax expense (benefit)	$	2,127		$	(34,831	)	$	(110	)

Deferred Income Tax Assets and Liabilities

Deferred income tax assets and liabilities at December 31, 2013 and 2012 reflect the effect of temporary differences between amounts of assets, liabilities and equity for financial reporting purposes and the bases of such assets, liabilities and equity as measured by tax laws, as well as tax loss and tax credit carryforwards. The following table summarizes the components of temporary differences and carryforwards that give rise to deferred tax assets and liabilities (dollars in millions):



	December 31, 2013			December 31, 2012
Deferred tax assets
Postretirement benefits other than pensions	$	2,902		$	3,494
Pension and other employee benefit plans	5,469			8,536
Warranties, dealer and customer allowances, claims and discounts	4,282			4,277
Property, plants and equipment	2,464			2,225
Capitalized research expenditures	7,179			6,106
Operating loss and tax credit carryforwards(a)	19,342			20,220
Miscellaneous	1,663			3,443
Total deferred tax assets before valuation allowances	43,301			48,301
Less: valuation allowances	(10,823		)	(10,991		)
Total deferred tax assets	32,478			37,310
Deferred tax liabilities
Intangible assets	397			724
Net deferred tax assets	$	32,081		$	36,586

_________


(a)	Includes operating loss and tax credit carryforwards of $16.3 billion expiring through 2033 and $3.0 billion that may be carried forward indefinitely at December 31, 2013.

At December 31, 2013 we retained valuation allowances of $10.8 billion against deferred tax assets primarily in GME and South Korea business units with losses and in the U.S. and Canada related primarily to capital loss tax attributes and state operating loss carryforwards.

At December 31, 2012 as a result of sustained profitability in the U.S. and Canada evidenced by three years of earnings and the completion of our near- and medium-term business plans in the three months ended December 31, 2012 that forecast continuing profitability, we determined it was more likely than not future earnings will be sufficient to realize deferred tax assets in these two jurisdictions. Accordingly we reversed most of the U.S. and Canadian valuation allowances resulting in non-cash income tax benefits of $33.2 billion and $3.1 billion.

At December 31, 2011 as a result of sustained profitability in Australia, we released the valuation allowance against deferred tax assets. The reduction in the valuation allowance resulted in a non-cash income tax benefit of $502 million. In Australia we have net operating loss carryforwards which are subject to meeting a "Same Business Test" requirement that we assess on a quarterly basis. At December 31, 2013 as a result of our plans to cease vehicle and engine manufacturing at Holden, we determined that it was more likely than not Holden would not realize a portion of the deferred tax assets and recorded a valuation allowance in the amount of $133 million.

Uncertain Tax Positions

The following table summarizes activity of the total amounts of unrecognized tax benefits (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Beginning balance	$	2,745		$	2,370		$	5,169
Additions to current year tax positions	251			112			129
Additions to prior years' tax positions	276			512			562
Reductions to prior years' tax positions	(535		)	(141		)	(1,002		)
Reductions in tax positions due to lapse of statutory limitations	(73		)	(34		)	(64		)
Settlements	(132		)	(112		)	(2,399		)
Other	(2		)	38			(25		)
Ending balance	$	2,530		$	2,745		$	2,370

At December 31, 2013 and 2012 there are $1.5 billion and $1.2 billion of unrecognized tax benefits that if recognized would favorably affect our effective tax rate in the future. In the years ended December 31, 2013, 2012 and 2011 we recorded income tax related interest expense (benefit) and penalties of $(25) million, $44 million and $(145) million. The interest and penalty benefit in the year ended December 31, 2011 was due primarily to remeasurements, settlements and statute expirations. At December 31, 2013 and 2012 we had liabilities of $286 million and $222 million for income tax related interest and penalties.

In November 2013 we remeasured a previously disclosed uncertain tax position and recorded a $473 million tax benefit that increased net operating loss carryforwards, reducing future taxable income.

In the year ended December 31, 2011 certain issues were resolved relating to uncertain tax positions in jurisdictions which had full valuation allowances. The resolution of these matters resulted in a $2.7 billion reduction to gross uncertain positions. No tax benefit was recognized with respect to these reductions because the entities were in full valuation allowance jurisdictions or the amounts were reserved in a prior period.

At December 31, 2013 it is not possible to reasonably estimate the expected change to the total amount of unrecognized tax benefits in the next twelve months.

Other Matters

Income tax returns are filed in multiple jurisdictions and are subject to examination by taxing authorities throughout the world. We have open tax years from 2005 to 2013 with various significant tax jurisdictions. These open years contain matters that could be subject to differing interpretations of applicable tax laws and regulations as they relate to the amount, character, timing or inclusion of revenue and expenses or the sustainability of income tax credits for a given audit cycle. Given the global nature of our operations there is a risk that transfer pricing disputes may arise.

We have net operating loss carryforwards in Germany through November 30, 2009 that, as a result of reorganizations that took place in 2008 and 2009, were not recorded as deferred tax assets. Depending on the outcome of European court decisions these loss carryforwards may be available to reduce future taxable income in Germany.

In June 2011 we settled a Brazilian income tax matter for $241 million that was reserved and disclosed in a prior period.

In the U.S. we have continuing responsibility for Old GM's open tax years. Old GM was liquidated on December 15, 2011. The Internal Revenue Service has audited the returns through the liquidation date and, in January 2014, the audit of these returns was closed. The reduction to the amount of unrecognized tax benefits is not expected to be significant. In January 2013 the U.S. Congress enacted federal income tax legislation including an extension of the research credit for tax years 2012 and 2013. As a result, in the year ended December 31, 2013 we recorded an income tax benefit related to the 2012 research credit of approximately $200 million.

Restructuring And Other Initiatives

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Restructuring and Other Initiatives [Text Block]

Restructuring and Other Initiatives

We have previously executed various restructuring and other initiatives and we plan to execute additional initiatives in the future, if necessary, in order to align manufacturing capacity and other costs with prevailing global automotive production and to improve the utilization of remaining facilities. To the extent these programs involve voluntary separations, no liabilities are generally recorded until offers to employees are accepted. If employees are involuntarily terminated, a liability is generally recorded at the communication date. Related charges are recorded in Automotive cost of sales and Automotive selling, general and administrative expense.

The following table summarizes the reserves related to restructuring and other initiatives and charges by segment, including postemployment benefit reserves and charges (dollars in millions):



	GMNA			GME			GMIO			GMSA			Total
Balance at January 1, 2011(a)	$	1,135		$	664		$	3		$	—		$	1,802
Additions, interest accretion and other	104			449			—			81			634
Payments	(366		)	(395		)	(2		)	(68		)	(831		)
Revisions to estimates	19			(9		)	—			—			10
Effect of foreign currency	(8		)	(22		)	—			(1		)	(31		)
Balance at December 31, 2011(a)	884			687			1			12			1,584
Additions, interest accretion and other	140			254			84			92			570
Payments	(304		)	(344		)	(46		)	(55		)	(749		)
Revisions to estimates	(78		)	(17		)	(1		)	(11		)	(107		)
Effect of foreign currency	11			10			1			—			22
Balance at December 31, 2012(a)	653			590			39			38			1,320
Additions, interest accretion and other	58			202			404			50			714
Payments	(182		)	(299		)	(111		)	(68		)	(660		)
Revisions to estimates	(16		)	(9		)	(3		)	(1		)	(29		)
Effect of foreign currency	(16		)	19			4			(3		)	4
Balance at December 31, 2013(a)	$	497		$	503		$	333		$	16		$	1,349

__________


(a)	The remaining cash payments related to these reserves for restructuring and other initiatives, including temporary layoff benefits of $353 million, $356 million and $376 million at December 31, 2013, 2012 and 2011 for GMNA, primarily relate to postemployment benefits to be paid.

Year Ended December 31, 2013

GMNA recorded charges, interest accretion and other and revisions to estimates primarily related to cash severance incentive programs for skilled trade U.S. hourly employees and service cost for hourly layoff benefits. Due to the expected closure of the Oshawa Consolidated Plant in December 2016, affected employees will be eligible for a voluntary restructuring separation incentive program in accordance with the existing collective bargaining agreement that provides cash and a car voucher. During 2013 some of the affected employees separated and the related costs were recorded.

GME recorded charges, interest accretion and other and revisions to estimates primarily related to our plan to terminate all vehicle and transmission production at our Bochum, Germany facility by the end of 2014. Through December 31, 2013 the active separation programs related to Germany had a total cost of $194 million and had affected a total of 450 employees. We expect to complete these programs in 2014 and incur additional charges of $650 million, which will affect an additional 3,300 employees.

GMIO recorded charges, interest accretion and other and revisions to estimates for separation programs in Australia and Korea and programs related to the withdrawal of the Chevrolet brand from Europe described below. Through December 31, 2013 the active separation programs in GMIO had a total cost of $420 million and had affected a total of 4,100 employees. We expect to complete these programs in 2017 and incur additional restructuring and other charges of $640 million.

GMSA recorded charges for active separation programs in Brazil. Through December 31, 2013 the active separation programs related to Brazil had a total cost of $103 million.

Year Ended December 31, 2012

GMNA recorded charges, interest accretion and other and revisions to estimates related to our 2011 UAW labor agreement and increased production capacity utilization in Canada. Our 2011 UAW labor agreement included cash severance incentive programs which were completed at March 31, 2012 for skilled trade U.S. hourly employees. A total of 1,400 skilled trade U.S. hourly employees participated in these programs at a total cost of $99 million which was recorded upon irrevocable acceptances by both parties. Substantially all of the program cost was recorded in the three months ended March 31, 2012.

GME recorded charges, interest accretion and other and revisions to estimates for previously announced separation and early retirement programs. Through December 31, 2012 the active separation programs related to Germany and the United Kingdom had a total cost of $400 million and had affected a total of 2,550 employees, of which $310 million related to a program initiated in Germany in 2010.

GMIO recorded charges, interest accretion and other related to voluntary separation programs primarily in Korea and Australia. Through December 31, 2012 these programs had a total cost of $69 million which affected 650 employees.

GMSA recorded charges of $87 million for employee separation costs related to a separation program in Brazil.

Year Ended December 31, 2011

GMNA recorded charges, interest accretion and other primarily related to special attrition programs for skilled trade U.S. hourly employees, service cost for hourly layoff benefits and Canadian restructuring activities.

GME recorded charges, interest accretion and other for separation programs primarily related to previously announced programs in Germany. Through December 31, 2011 these programs had a total cost of $1.1 billion and affected a total of 6,700 employees and included the December 2010 closure of the Antwerp, Belgium facility.

GMSA recorded charges, interest accretion and other for separation programs primarily related to the voluntary separation program in Brazil implemented in the three months ended December 31, 2011. A total of 900 employees in Brazil participated in the separation program at a total cost of $74 million.

Withdrawal of the Chevrolet Brand from Europe

In December 2013 we announced our plans to focus our marketing and product portfolio on our Opel and Vauxhall brands in Western and Central Europe and cease mainstream distribution of Chevrolet brand in those markets in 2015. This decision impacts 1,200 Chevrolet dealers and distributors in the affected countries and 480 Chevrolet Europe employees. In the three months ended December 31, 2013 we recorded pre-tax charges of $636 million, net of noncontrolling interests of $124 million. These charges included dealer restructuring costs of $233 million and employee severance costs of $30 million which are reflected in the table above. The remaining charges for intangible asset impairments of $264 million and sales incentive, inventory related and other costs of $233 million are not included in the table above. We may incur additional charges for exit costs of up to $300 million primarily through the first half of 2014. Refer to Note 11 for additional information on the intangible asset impairment charges.

Manufacturing Operations at Holden

In December 2013 we announced plans to cease vehicle and engine manufacturing and significantly reduce engineering operations at Holden by the end of 2017. Holden will continue to sell imported vehicles through its Holden dealer network and maintain its global design studio. This decision affects 2,900 employees from the Elizabeth vehicle manufacturing plant and Holden's Victorian workforce. In the three months ended December 31, 2013 we recorded pre-tax charges of $536 million in Automotive cost of sales consisting primarily of asset impairment charges of $477 million, including property, plant and equipment, which are not included in the table above. The remaining charges relate to exit-related costs, including certain employee severance related costs, of $59 million which are included in the table above. We expect to incur additional charges through 2017 for incremental future cash payments of employee severance once negotiations of the amount are completed. Refer to Note 9 for additional information on the property, plant and equipment impairment charges.

Interest Income and Other Non-Operating, net

12 Months Ended

Dec. 31, 2013

Interest and Other Income [Abstract]

Interest Income and Other Non-Operating, net [Text Block]

Interest Income and Other Non-Operating Income, net

The following table summarizes the components of Interest income and other non-operating income, net (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Interest income	$	246		$	343		$	455
Net gains (losses) on derivatives	(13		)	(63		)	41
Dividends and royalties	97			98			153
Foreign currency transaction and translation gains (losses)	(154		)	16			(48		)
Gains (losses) on securities and other investments - realized and unrealized	691			(193		)	(9		)
Deferred income from technology agreements	100			114			113
Other	96			530			146
Total interest income and other non-operating income, net	$	1,063		$	845		$	851

Stockholders' Equity and Noncontrolling Interests

12 Months Ended

Dec. 31, 2013

Stockholders' Equity Note [Abstract]

Stockholders' Equity and Noncontrolling Interests [Text Block]

Stockholders’ Equity and Noncontrolling Interests

Preferred and Common Stock

We have 2.0 billion shares of preferred stock and 5.0 billion shares of common stock authorized for issuance. We had 156 million and 276 million shares of Series A Preferred Stock issued and outstanding at December 31, 2013 and 2012. There were no shares of Series B Preferred Stock issued and outstanding at December 31, 2013 and 100 million shares issued and outstanding at December 31, 2012. We had 1.5 billion and 1.4 billion shares of common stock issued and outstanding at December 31, 2013 and 2012.

Preferred Stock

The following table summarizes significant features relating to our preferred stock (dollars in millions, except for per share amounts):



	Liquidation Preference Per Share		Dividend Rate Per Annum		Dividends Paid
					Years Ended December 31,
					2013		2012		2011
Series A Preferred Stock	$	25.00	9.00	%	$	1,370	$	621	$	621
Series B Preferred Stock	$	50.00	4.75	%	$	237	$	238	$	243

Series A Preferred Stock

The Series A Preferred Stock ranks senior with respect to liquidation preference and dividend rights to our common stock and Series B Preferred Stock and any other class or series of stock that we may issue. In the event of any voluntary or involuntary liquidation, dissolution or winding-up of our affairs, a holder of Series A Preferred Stock will be entitled to be paid, before any distribution or payment may be made to any holders of common stock or other series of stock, the liquidation amount and the amount of any accrued and unpaid dividends, if any, whether or not declared, prior to such distribution or payment date. On or after December 31, 2014, the Series A Preferred Stock may be redeemed, in whole or in part, for cash at a price per share equal to the $25.00 per share liquidation amount, plus any accrued and unpaid dividends. Upon a redemption or purchase of any or all Series A Preferred Stock, the difference, if any, between the recorded amount of the Series A Preferred Stock being redeemed or purchased and the consideration paid would be recorded as a charge to Net income attributable to common stockholders.

In September 2013 we purchased 120 million shares (or 43.5% of the total shares outstanding) of our Series A Preferred Stock held by the New VEBA at a price equal to 108.1% of the aggregate liquidation amount for $3.2 billion. We recorded a loss for the difference between the carrying amount of the Series A Preferred Stock purchased and the consideration paid, which reduced Net income attributable to common stockholders by $816 million. If all of the remaining Series A Preferred Stock were redeemed or purchased at its par value, Net income available to common stockholders would be reduced by a charge of $800 million.

Series B Preferred Stock

On December 1, 2013 each of the 100 million shares of our Series B Preferred Stock outstanding automatically converted into 1.3736 shares of our common stock for a total of 137 million common shares. The number of shares of our common stock issued upon mandatory conversion of each share of Series B Preferred Stock was determined based on the average of the closing prices of our common stock over the 40 consecutive trading day period ended November 26, 2013.

Common Stock

Holders of our common stock are entitled to dividends at the sole discretion of our Board of Directors. However, the terms of the Series A Preferred Stock prohibit, subject to exceptions, the payment of dividends on our common stock unless all accrued and unpaid dividends on the Series A Preferred Stock are paid in full. Holders of common stock are entitled to one vote per share on all matters submitted to our stockholders for a vote. The liquidation rights of holders of our common stock are secondary to the payment or provision for payment of all our debts and liabilities and to holders of our Series A Preferred Stock, if any such shares are then outstanding.

In December 2012 we purchased 200 million shares of our common stock from the UST at a price of $27.50 per share for a total of $5.5 billion. The purchase price represented a premium to the prior day's closing price of $25.49. We allocated the purchase price between a direct reduction to shareholder's equity of $5.1 billion and a charge to Automotive selling, general and administrative expense of $402 million representing the premium. These shares were retired and returned to authorized but unissued status. In the year ended December 31, 2012 we issued 1.3 million shares of common stock for the settlement of restricted stock and salary stock awards and 400,000 shares for exercised warrants. Refer to Note 23 for additional information on our stock incentive plans.

Warrants

In connection with the 363 Sale we issued two tranches of warrants, each to acquire 136 million shares of common stock, to MLC which have all been distributed to creditors of Old GM and to the GUC Trust by MLC and one tranche of warrants to acquire 46 million shares of common stock to the New VEBA. The first tranche of MLC warrants is exercisable at any time prior to July 10, 2016 at an exercise price of $10.00 per share and the second tranche of MLC warrants is exercisable at any time prior to July 10, 2019 at an exercise price of $18.33 per share. The New VEBA warrants, which were subsequently sold by the New VEBA, are exercisable at any time prior to December 31, 2015 at an exercise price of $42.31 per share. Upon exercise of the warrants, the shares issued will be included in the number of basic shares outstanding used in the computation of earnings per share. The number of shares of common stock underlying each of the warrants and the per share exercise price are subject to adjustment as a result of certain events, including stock splits, reverse stock splits and stock dividends. The outstanding balance of warrants was 293 million and 313 million at December 31, 2013 and 2012.

Accumulated Other Comprehensive Loss

The following table summarizes the components of Accumulated other comprehensive loss (dollars in millions):



	Years Ended December 31,
	2013									2012									2011
	Pre-tax Amount			Tax Expense (Benefit)			Net Amount			Pre-tax Amount			Tax Expense(Benefit)			Net Amount			Pre-tax Amount			Tax Expense (Benefit)			Net Amount
Foreign currency translation adjustments
Balance at beginning of period	$	112		$	11		$	101		$	226		$	11		$	215		$	405		$	11		$	394
Other comprehensive income (loss)	(722		)	11			(733		)	(103		)	—			(103		)	(183		)	—			(183		)
Purchase of noncontrolling interest shares	—			—			—			—			—			—			(6		)	—			(6		)
Other comprehensive income (loss) attributable to noncontrolling interests	18			—			18			(11		)	—			(11		)	10			—			10
Balance at end of period	$	(592	)	$	22		$	(614	)	$	112		$	11		$	101		$	226		$	11		$	215
Cash flow hedging gains (losses), net
Balance at beginning of period	$	—		$	—		$	—		$	2		$	—		$	2		$	(23	)	$	—		$	(23	)
Other comprehensive income before reclassification adjustment	—			—			—			—			—			—			25			—			25
Reclassification adjustment	—			—			—			(2		)	—			(2		)	—			—			—
Other comprehensive income (loss)	—			—			—			(2		)	—			(2		)	25			—			25
Balance at end of period	$	—		$	—		$	—		$	—		$	—		$	—		$	2		$	—		$	2
Unrealized gain (loss) on securities, net
Balance at beginning of period	$	63		$	22		$	41		$	1		$	5		$	(4	)	$	—		$	5		$	(5	)
Other comprehensive income (loss) before reclassification adjustment	133			(6		)	139			(140		)	22			(162		)	1			—			1
Reclassification adjustment	(185		)	(7		)	(178		)	202			(5		)	207			—			—			—
Other comprehensive income (loss)	(52		)	(13		)	(39		)	62			17			45			1			—			1
Balance at end of period	$	11		$	9		$	2		$	63		$	22		$	41		$	1		$	5		$	(4	)
Defined benefit plans, net
Balance at beginning of period	$	(7,794	)	$	400		$	(8,194	)	$	(4,665	)	$	1,409		$	(6,074	)	$	2,298		$	1,413		$	885
Other comprehensive income before reclassification adjustment - prior service cost (credit)	6			(4		)	10			(53		)	(95		)	42			302			1			301
Other comprehensive income (loss) before reclassification adjustment - actuarial gain (loss)	8,673			3,091			5,582			(3,180		)	(926		)	(2,254		)	(7,578		)	(10		)	(7,568		)
Reclassification adjustment - prior service cost (credit)(a)	(128		)	(44		)	(84		)	(125		)	(5		)	(120		)	(52		)	—			(52		)
Reclassification adjustment - actuarial gain (loss)(a)	178			(7		)	185			229			17			212			366			5			361
Other comprehensive income (loss)	8,729			3,036			5,693			(3,129		)	(1,009		)	(2,120		)	(6,962		)	(4		)	(6,958		)
Purchase of noncontrolling interest shares	—			—			—			—			—			—			(1		)	—			(1		)
Balance at end of period	$	935		$	3,436		$	(2,501	)	$	(7,794	)	$	400		$	(8,194	)	$	(4,665	)	$	1,409		$	(6,074	)
Accumulated Other Comprehensive Loss
Balance at beginning of period	$	(7,619	)	$	433		$	(8,052	)	$	(4,436	)	$	1,425		$	(5,861	)	$	2,680		$	1,429		$	1,251
Other comprehensive income (loss) before reclassification adjustment	8,090			3,092			4,998			(3,476		)	(999		)	(2,477		)	(7,433		)	(9		)	(7,424		)
Reclassification adjustment	(135		)	(58		)	(77		)	304			7			297			314			5			309
Other comprehensive income (loss)	7,955			3,034			4,921			(3,172		)	(992		)	(2,180		)	(7,119		)	(4		)	(7,115		)
Purchase of noncontrolling interest shares	—			—			—			—			—			—			(7		)	—			(7		)
Other comprehensive income (loss) attributable to noncontrolling interests	18			—			18			(11		)	—			(11		)	10			—			10
Balance at end of period	$	354		$	3,467		$	(3,113	)	$	(7,619	)	$	433		$	(8,052	)	$	(4,436	)	$	1,425		$	(5,861	)

__________


(a)	Included in the computation of net periodic pension and OPEB (income) expense. Refer to Note 15 for additional information.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Earnings Per Share [Text Block]

Earnings Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

Basic and diluted earnings per share are computed by dividing Net income attributable to common stockholders by the weighted-average common shares outstanding in the period. Diluted earnings per share is computed by giving effect to all potentially dilutive securities that are outstanding.

The following table summarizes basic and diluted earnings per share (in millions, except for per share amounts):



	Years Ended December 31,
	2013			2012			2011
Basic earnings per share
Net income attributable to stockholders	$	5,346		$	6,188		$	9,190
Less: cumulative dividends on preferred stock and charge related to purchase of preferred stock(a)	(1,576		)	(859		)	(859		)
Less: undistributed earnings allocated to Series B Preferred Stock participating security	—			(470		)	(746		)
Net income attributable to common stockholders	$	3,770		$	4,859		$	7,585

Weighted-average common shares outstanding - basic	1,393			1,566			1,536
Basic earnings per common share	$	2.71		$	3.10		$	4.94
Diluted earnings per share
Net income attributable to stockholders	$	5,346		$	6,188		$	9,190
Add: preferred dividends to holders of Series B Preferred Stock	218			—			—
Less: cumulative dividends on preferred stock and charge related to purchase of preferred stock(a)	(1,576		)	(859		)	(859		)
Less: undistributed earnings allocated to Series B Preferred Stock participating security	—			(442		)	(693		)
Net income attributable to common stockholders	$	3,988		$	4,887		$	7,638
Weighted-average common shares outstanding - diluted
Weighted-average common shares outstanding - basic	1,393			1,566			1,536
Dilutive effect of warrants	146			104			130
Dilutive effect of conversion of Series B Preferred Stock	134			—			—
Dilutive effect of RSUs	3			5			2
Weighted-average common shares outstanding - diluted	1,676			1,675			1,668

Diluted earnings per common share	$	2.38		$	2.92		$	4.58

__________


(a)	Includes earned but undeclared dividends of $15 million, $26 million and $26 million on our Series A Preferred Stock in the years ended December 31, 2013, 2012 and 2011 and $20 million on our Series B Preferred Stock in the years ended December 31, 2012 and 2011.

Holders of the Series B Preferred Stock had a right to participate in our undistributed earnings because a dividend, if declared, would result in a transfer of value to the holder through an adjustment to the fixed conversion ratios through various anti-dilution provisions. Based on the nature of the Series B Preferred Stock and the nature of these anti-dilution provisions, we concluded that the Series B Preferred Stock was a participating security and, as such, requires the application of the more dilutive of the two-class or if-converted method to calculate earnings per share when the applicable market value of our common stock is below or above the range of $33.00 to $39.60 per common share. For purposes of calculating earnings per share, the applicable market value is calculated as the average of the closing prices of our common stock over the 40 consecutive trading day period ending on the third trading day immediately preceding the date of our mandatory conversion in 2013 or the date of our financial statements for 2012 and 2011. The calculation of the applicable market value is applied to the full year, irrespective of the applicable market value computed during the prior quarters of the current year.

On the mandatory conversion date of our Series B Preferred Stock, December 1, 2013, the applicable market value of our common stock was within the range of $33.00 to $39.60 per common share and, as such, we applied the if-converted method for purposes of calculating diluted earnings per share in the year ended December 31, 2013. In the years ended December 31, 2012 and 2011, we were required to use the two-class method for calculating earnings per share as the applicable market value of our common stock was below $33.00 per common share. Under the two-class method for computing earnings per share, undistributed earnings are allocated to common stock and the Series B Preferred Stock according to their respective participation rights in undistributed earnings, as if all the earnings for the period had been distributed. This allocation to the Series B Preferred Stock holders reduced Net income attributable to common stockholders, resulting in a lower basic and dilutive earnings per share amount. The impact on diluted earnings per share was an increase of $0.13 in the year ended December 31, 2013 using the if-converted as compared to the two-class method. Our calculation of earnings per share varied from period to period depending on whether the two-class or if-converted method was required.

The application of the two-class method resulted in an allocation of undistributed earnings to our Series B Preferred Stock holders and, accordingly, 152 million common stock equivalents from the assumed conversion of the Series B Preferred Stock are not considered outstanding for purposes of determining the weighted-average common shares outstanding in the computation of diluted earnings per share for December 31, 2012 and 2011.

In the years ended December 31, 2013, 2012 and 2011 warrants to purchase 46 million shares were not included in the computation of diluted earnings per share because the warrants' exercise price was greater than the average market price of the common shares.

Stock Incentive Plans

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock Incentive Plans [Text Block]

Stock Incentive Plans

Our stock incentive plans consist of the 2009 Long-Term Incentive Plan and the Salary Stock Plan. Both plans are administered by the Executive Compensation Committee of our Board of Directors. The aggregate number of shares with respect to which awards may be granted under these amended plans shall not exceed 75 million.

Long-Term Incentive Plan

We granted 7 million, 7 million and 5 million RSUs in the years ended December 31, 2013, 2012 and 2011. These awards granted either cliff vest or ratably vest generally over a three-year service period, as defined in the terms of each award. Our policy is to issue new shares upon settlement of RSUs.

The 2013 awards granted to the Top 25 highest compensated employees will settle on the second and third anniversary dates of grant in 25% increments consistent with the terms of the 2009 Long-Term Incentive Plan. The awards for the Next 75 highest compensated employees will settle on the second and third anniversary dates of grant. The awards for the non-Top 100 highest compensated employees will settle on the first, second and third anniversary dates of grant. Vesting and subsequent settlement will generally occur based upon employment at the end of each specified service period.

The 2012 awards granted to the Top 25 highest compensated employees will settle on the second and third anniversary dates of grant in 25% increments consistent with the terms of the 2009 Long-Term Incentive Plan. The awards for the non-Top 25 highest compensated employees will vest and settle on the second and third anniversary dates of grant. Vesting and subsequent settlement will generally occur based upon employment at the end of each specified service period.

The 2011 awards granted to the Top 25 highest compensated employees will settle three years from the grant date in 25% increments consistent with the terms of the 2009 Long-Term Incentive Plan. The awards for the Next 75 highest compensated employees will settle either: (1) three years from the date of grant; or (2) on the first and third anniversary dates of grant. The awards to the non-Top 100 highest compensated employees will settle on the first, second and third anniversary dates of grant. Vesting and subsequent settlement will generally occur based upon employment at the end of each specified service period.

Retirement eligible participants that are non-Top 100 highest compensated employees who retire in the first twelve months following the grant will retain and vest a pro-rata portion of RSUs earned and those who retire after the first anniversary of the grant will retain and vest the full RSU grant. The vested award will be payable on the settlement date.

The plan was amended in January 2014 to provide cash payment, on a going forward basis, of dividend equivalents upon settlement to active employees and certain former employees with outstanding awards as of the amendment date.

Salary Stock Plan

In the years ended December 31, 2013, 2012 and 2011 a portion of each participant's salary was accrued on each salary payment date and converted to RSUs on a quarterly basis. In March 2012 we amended the plan to provide for cash settlement of awards and reclassified $97 million from Additional paid-in capital to Accrued liabilities and Other liabilities and deferred income taxes. Prior to this amendment it was our policy to issue new shares upon settlement of these awards. In June 2013 we amended the plan to provide for cash or share settlement of awards based on election by the participant. The plan was amended in January 2014 to provide cash payment, on a going forward basis, of dividend equivalents upon settlement to active employees with outstanding awards as of the amendment date. The liability for these awards continues to be remeasured to fair value at the end of each reporting period.

RSUs

The following table summarizes information about the RSUs under our stock incentive plans (RSUs in millions):



	Shares		Weighted-Average Grant Date Fair Value		Weighted-Average Remaining Contractual Term in Years
RSUs outstanding at January 1, 2013	26.9		$	23.06	0.7
Granted	8.9		$	29.05
Settled	(16.0	)	$	20.60
Forfeited or expired	(1.2	)	$	27.20
RSUs outstanding at December 31, 2013	18.6		$	27.76	1.2

RSUs unvested and expected to vest at December 31, 2013	9.2		$	27.94	1.6
RSUs vested and payable at December 31, 2013	8.8		$	27.61	—
RSUs granted in the year ended December 31, 2012			$	25.10
RSUs granted in the year ended December 31, 2011			$	31.18

The following table summarizes compensation expense recorded for our stock incentive plans (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Compensation expense	$	311	$	302	$	233
Income tax benefit	$	100	$	100	$	—

At December 31, 2013 the total unrecognized compensation expense for nonvested equity awards granted was $149 million. This expense is expected to be recorded over a weighted-average period of 1.6 years. The total fair value of RSUs vested in the years ended December 31, 2013, 2012 and 2011 was $342 million, $141 million and $105 million. In the years ended December 31, 2013, 2012 and 2011 total payments for 3.1 million, 1.6 million and 456,000 RSUs settled under stock incentive plans were $94 million, $36 million and $14 million.

Supplementary Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Supplementary Quarterly Financial Information (Unaudited) [Text Block]

Supplementary Quarterly Financial Information (Unaudited)

The following tables summarize supplementary quarterly financial information (dollars in millions, except per share amounts):



	1st Quarter		2nd Quarter		3rd Quarter		4th Quarter
2013
Total net sales and revenue	$	36,884	$	39,075	$	38,983	$	40,485
Automotive gross margin	$	3,727	$	4,416	$	4,954	$	4,070
Net income	$	1,185	$	1,388	$	1,705	$	1,053
Net income attributable to stockholders	$	1,175	$	1,414	$	1,717	$	1,040
Earnings per share, basic	$	0.63	$	0.87	$	0.50	$	0.64
Earnings per share, diluted	$	0.58	$	0.75	$	0.45	$	0.57



	1st Quarter		2nd Quarter		3rd Quarter		4th Quarter
2012
Total net sales and revenue	$	37,759	$	37,614	$	37,576	$	39,307
Automotive gross margin	$	4,418	$	4,449	$	4,327	$	(3,135	)
Net income	$	1,350	$	1,901	$	1,854	$	1,031
Net income attributable to stockholders	$	1,315	$	1,846	$	1,833	$	1,194
Earnings per share, basic	$	0.64	$	0.95	$	0.94	$	0.58
Earnings per share, diluted	$	0.60	$	0.90	$	0.89	$	0.54

Prior to the three months ended June 30, 2013 we used the two-class method for calculating earnings per share because Series B Preferred Stock was a participating security.

The three months ended December 31, 2013 included the following on a pre-tax (except tax matters) and pre-noncontrolling interests basis:


•	Benefit from the release of GM Korea wage litigation accruals of $846 million in GMIO.


•	Property and intangible asset impairment charges of $805 million at Holden and GM India in GMIO.


•	Charges of $745 million related to our plans to cease mainstream distribution of Chevrolet brand in Europe in GMIO.


•	Gain on sale of equity investment in Ally Financial of $483 million in Corporate.


•	Goodwill impairment charges of $481 million in GMIO.


•	Tax benefit of $473 million from remeasurement of uncertain tax position in Corporate.


•	Gain on sale of equity investment in PSA of $152 million in GME.

The three months ended March 31, 2013 included the following on a pre-tax and pre-noncontrolling interests basis:


•	Charge of $162 million in GMSA for the Venezuela currency devaluation.

The three months ended December 31, 2012 included the following on a pre-tax and pre-noncontrolling interests basis:


•	Deferred tax asset valuation allowance release of $36.3 billion in the U.S. and Canada.


•	Goodwill impairment charges of $26.5 billion in GMNA and GMIO.


•	Property, plant and equipment impairment charges of $3.7 billion in GME.


•	Pension settlement charge of $2.6 billion in GMNA.


•	Intangible asset impairment charges of $1.8 billion in GME.


•	Charge of $525 million for GM Korea hourly wage litigation.


•	Charge of $402 million which represents the premium paid to purchase our common stock from the UST in Corporate.

The three months ended March 31, 2012 included the following on a pre-tax and pre-noncontrolling interests basis:


•	Goodwill impairment charges of $617 million in GMIO and GME.

Segment Reporting

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Reporting [Text Block]

Segment Reporting

We analyze the results of our business through our five segments: GMNA, GME, GMIO, GMSA and GM Financial. The chief operating decision maker evaluates the operating results and performance of our automotive segments through Income (loss) before interest and income taxes, as adjusted for additional amounts, which are presented net of noncontrolling interests, and evaluates GM Financial through income before income taxes. Each segment has a manager responsible for executing our strategies. Our automotive manufacturing operations are integrated within the segments, benefit from broad-based trade agreements and are subject to regulatory requirements, such as Corporate Average Fuel Economy regulations. While not all vehicles within a segment are individually profitable on a fully allocated cost basis, those vehicles are needed in our product mix in order to attract customers to dealer showrooms and to maintain sales volumes for other, more profitable vehicles. Because of these and other factors, we do not manage our business on an individual brand or vehicle basis.

In the three months ended March 31, 2013 we changed our managerial and financial reporting structure to measure our reportable segments revenue and profitability based on the geographic area in which we sell vehicles to third party customers. We record certain transactions between our automotive and finance segments as intersegment activity and eliminate them in consolidation. The new reporting structure provides clearer profit and revenue visibility across geographic areas and identifies our profitability at the point of sale. Previously, it was based on the geographic area in which the vehicles originated and our managerial and financial reporting structure included intercompany sales and cost of sales in our segment results. Certain expenses such as engineering, warranty, recall campaigns and selling, general and administrative are allocated to the geographic area in which the vehicle is sold to third party customers. We have retrospectively revised the segment presentation for all periods presented.

Substantially all of the cars, trucks and parts produced are marketed through retail dealers in North America, and through distributors and dealers outside of North America, the substantial majority of which are independently owned.

In addition to the products sold to dealers for consumer retail sales, cars and trucks are also sold to fleet customers, including daily rental car companies, commercial fleet customers, leasing companies and governments. Sales to fleet customers are completed through the network of dealers and in some cases sold directly to fleet customers. Retail and fleet customers can obtain a wide range of aftersale vehicle services and products through the dealer network, such as maintenance, light repairs, collision repairs, vehicle accessories and extended service warranties.

GMNA primarily meets the demands of customers in North America with vehicles developed, manufactured and/or marketed under the following four brands:



• Buick	• Cadillac	• Chevrolet	• GMC

The demands of customers outside of North America are primarily met with vehicles developed, manufactured and/or marketed under the following brands:



• Buick	• Chevrolet	• Holden	• Vauxhall
• Cadillac	• GMC	• Opel

At December 31, 2013 we also had equity ownership stakes directly or indirectly in entities through various regional subsidiaries, primarily in Asia that design, manufacture and market vehicles under the following brands:



• Alpheon	• Buick	• Chevrolet	• Wuling
• Baojun	• Cadillac	• Jiefang

All intersegment balances and transactions have been eliminated in consolidation.

The following tables summarize key financial information by segment (dollars in millions):



	At and For the Year Ended December 31, 2013
	GMNA			GME			GMIO			GMSA			Corporate			Eliminations			Total Automotive			GM Financial			Eliminations			Total
Sales
External customers	$	95,091		$	20,110		$	20,263		$	16,478		$	150					$	152,092		$	—		$	—		$	152,092
GM Financial revenue	—			—			—			—			—						—			3,344			(9		)	3,335
Intersegment	8			—			—			—			—						8			—			(8		)	—
Total net sales and revenue	$	95,099		$	20,110		$	20,263		$	16,478		$	150					$	152,100		$	3,344		$	(17	)	$	155,427

Income (loss) before interest and taxes-adjusted	$	7,461		$	(844	)	$	1,230		$	327		$	(494	)				$	7,680		$	898		$	—		$	8,578
Adjustments(a)	$	(100	)	$	153		$	(1,169	)	$	(157	)	483						$	(790	)	(15		)	$	—		(805		)
Corporate interest income													249												$	(3	)	246
Automotive interest expense													338												$	(4	)	334
Loss on extinguishment of debt													212									—						212
Income (loss) before income taxes													(312		)							883						7,473
Income tax expense													1,826									300			$	1		2,127
Net income (loss) attributable to stockholders													$	(2,138	)							$	583					$	5,346

Equity in net assets of nonconsolidated affiliates	$	74		$	7		$	8,009		$	4		$	—		$	—		$	8,094		$	—		$	—		$	8,094
Total assets	$	87,978		$	10,341		$	23,425		$	11,488		$	26,460		$	(29,642	)	$	130,050		$	38,084		$	(1,790	)	$	166,344
Expenditures for property	$	5,466		$	770		$	772		$	444		$	92		$	5		$	7,549		$	16		$	—		$	7,565
Depreciation, amortization and impairment of long-lived assets and finite-lived intangible assets	$	4,216		$	406		$	1,806		$	522		$	63		$	(1	)	$	7,012		$	498		$	(10	)	$	7,500
Equity income and gain on investments	$	15		$	—		$	1,794		$	1		$	—		$	—		$	1,810		$	—		$	—		$	1,810

__________

(a)

Consists of pension settlement charges of $56 million and charges related to PSA product development agreement of $49 million in GMNA; gain on sale of equity investment in PSA of $152 million in GME; property and intangible asset impairment charges of $774 million, costs related to the withdrawal of the Chevrolet brand in Europe of $621 million and goodwill impairment charges of $442 million, partially offset by GM Korea hourly wage litigation of $577 million and acquisition of GM Korea preferred shares of $67 million in GMIO, all net of noncontrolling interests; Venezuela currency devaluation of $162 million in GMSA; gain on sale of equity investment in Ally Financial of $483 million in Corporate; costs related to the withdrawal of the Chevrolet brand in Europe of $15 million in GM Financial; and income related to various insurance recoveries of $35 million.



	At and For the Year Ended December 31, 2012
	GMNA			GME			GMIO			GMSA		Corporate			Eliminations			Total Automotive			GM Financial			Eliminations			Total
Sales
External customers	$	89,912		$	20,689		$	22,954		$	16,700	$	40					$	150,295		$	—		$	—		$	150,295
GM Financial revenue	—			—			—			—		—						—			1,961			—			1,961
Intersegment	(2		)	—			—			—		—						(2		)	—			2			—
Total net sales and revenue	$	89,910		$	20,689		$	22,954		$	16,700	$	40					$	150,293		$	1,961		$	2		$	152,256

Income (loss) before interest and taxes-adjusted	$	6,470		$	(1,939	)	$	2,528		$	457	$	(400	)				$	7,116		$	744		$	(1	)	$	7,859
Adjustments(a)	$	(29,052	)	$	(6,391	)	$	(288	)	$	27	(402		)				$	(36,106	)	—			$	—		(36,106		)
Corporate interest income												343															343
Automotive interest expense												489															489
Loss on extinguishment of debt												250									—						250
Income (loss) before income taxes												(1,198		)							744						(28,643		)
Income tax expense (benefit)												(35,007		)							177			$	(1	)	(34,831		)
Net income attributable to stockholders												$	33,809								$	567					$	6,188

Equity in net assets of nonconsolidated affiliates	$	65		$	51		$	6,764		$	3	$	—		$	—		$	6,883		$	—		$	—		$	6,883
Total assets	$	87,100		$	9,669		$	25,032		$	11,958	$	16,991		$	(17,006	)	$	133,744		$	16,368		$	(690	)	$	149,422
Expenditures for property	$	4,766		$	1,035		$	1,225		$	956	$	77		$	(4	)	$	8,055		$	13		$	—		$	8,068
Depreciation, amortization and impairment of long-lived assets and finite-lived intangible assets	$	3,663		$	6,570		$	638		$	483	$	49		$	(1	)	$	11,402		$	225		$	(10	)	$	11,617
Equity income and gain on investments	$	9		$	—		$	1,552		$	1	$	—		$	—		$	1,562		$	—		$	—		$	1,562
Valuation allowances against deferred tax assets(b)	$	—		$	—		$	—		$	—	$	(36,261	)	$	—		$	(36,261	)	$	(103	)	$	—		$	(36,364	)

__________

(a)

Consists of Goodwill impairment charges of $26.4 billion, pension settlement charges of $2.7 billion and income related to various insurance recoveries of $9 million in GMNA; property impairment charges of $3.7 billion, intangible assets impairment charges of $1.8 billion, goodwill impairment charges of $590 million, impairment charges related to investment in PSA of $220 million, a charge of $119 million to record General Motors Strasbourg S.A.S. assets and liabilities to estimated fair value and income related to various insurance recoveries of $7 million in GME; GM Korea hourly wage litigation charge of $336 million, goodwill impairment charges of $132 million, which are presented net of noncontrolling interests, income related to various insurance recoveries of $112 million and income related to redemption of the GM Korea mandatorily redeemable preferred shares of $68 million in GMIO; income related to various insurance recoveries of $27 million in GMSA; and a charge of $402 million which represents the premium paid to purchase our common stock from the UST in Corporate.


(b)	Includes valuation allowance releases of $36.5 billion net of the establishment of new valuation allowances of $0.1 billion. Amounts exclude changes related to income tax expense (benefits) in jurisdictions with a full valuation allowance throughout the period.



	For the Year Ended December 31, 2011
	GMNA		GME			GMIO			GMSA		Corporate			Eliminations			Total Automotive			GM Financial		Eliminations			Total
Sales
External customers	$	85,988	$	25,154		$	21,031		$	16,632	$	61					$	148,866		$	—	$	—		$	148,866
GM Financial revenue	—		—			—			—		—						—			1,410		—			1,410
Intersegment	3		—			—			—		—						3			—		(3		)	—
Total net sales and revenue	$	85,991	$	25,154		$	21,031		$	16,632	$	61					$	148,869		$	1,410	$	(3	)	$	150,276

Income (loss) before interest and taxes-adjusted	$	6,779	$	(1,041	)	$	2,232		$	158	$	(446	)				$	7,682		$	622	$	—		$	8,304
Adjustments(a)	$	2,394	$	(1,016	)	$	(364	)	$	63	(216		)				$	861		—		$	—		861
Corporate interest income											455														455
Automotive interest expense											540														540
Income (loss) before income taxes											(747		)							622					9,080
Income tax expense (benefit)											(295		)							185					(110		)
Net income (loss) attributable to stockholders											$	(452	)							$	437				$	9,190

Equity in net assets of nonconsolidated affiliates	$	60	$	50		$	6,678		$	2	$	—		$	—		$	6,790		$	—	$	—		$	6,790
Total assets	$	83,528	$	15,777		$	22,130		$	11,514	$	30,244		$	(31,333	)	$	131,860		$	13,112	$	(369	)	$	144,603
Expenditures for property	$	3,404	$	1,016		$	907		$	880	$	44		$	(10	)	$	6,241		$	8	$	—		$	6,249
Depreciation, amortization and impairment of long-lived assets and finite-lived intangible assets	$	3,693	$	1,371		$	491		$	454	$	50		$	(1	)	$	6,058		$	85	$	(2	)	$	6,141
Equity income and gain on investments(b)	$	1,733	$	—		$	1,458		$	1	$	—		$	—		$	3,192		$	—	$	—		$	3,192
Reversal of valuation allowances against deferred tax assets(c)	$	—	$	—		$	—		$	—	$	(488	)	$	—		$	(488	)	$	—	$	—		$	(488	)

__________

(a)

Consists of the gain on sale of our New Delphi Class A Membership Interests of $1.6 billion and the gain related to the HCT settlement of $749 million in GMNA; Goodwill impairment charges of $1.0 billion in GME; Goodwill impairment charges of $258 million and charges related to GM India of $106 million in GMIO; a gain on extinguishment of debt of $63 million in GMSA; and impairment charges of $555 million related to Ally Financial common stock and a gain on the sale of Ally Financial preferred stock of $339 million in Corporate.


(b)	Includes a gain of $1.6 billion recorded on the sale of our New Delphi Class A Membership Interests. Refer to Note 8 for additional information on the sale of New Delphi.


(c)	Amounts exclude changes related to income tax expense (benefits) in jurisdictions with a full valuation allowance throughout the period.

Automotive revenue is attributed to geographic areas based on the country in which our subsidiary is located. Automotive Financing revenue is attributed to the geographic area where the financing is originated. The following table summarizes information concerning principal geographic areas (dollars in millions):



	At and For the Years Ended December 31,
	2013				2012				2011
	Net Sales & Revenue		Long-Lived Assets		Net Sales & Revenue		Long-Lived Assets		Net Sales & Revenue		Long-Lived Assets
Automotive
U.S.	$	88,784	$	15,844	$	85,105	$	13,520	$	79,868	$	11,736
Non-U.S.	63,308		12,289		65,190		12,425		68,998		13,709
GM Financial
U.S.	2,233		2,472		1,832		1,112		1,363		532
Non-U.S.	1,102		1,043		129		590		47		300
Total consolidated	$	155,427	$	31,648	$	152,256	$	27,647	$	150,276	$	26,277

No individual country other than the U.S. represented more than 10% of our total Net sales and revenue or Long-lived assets.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Supplemental Cash Flow Information [Abstract]

Supplemental Information for the Consolidated Statements of Cash Flows

12 Months Ended

Dec. 31, 2013

Supplemental Information for the Consolidated Statements of Cash Flows [Text Block]

Supplemental Information for the Consolidated Statements of Cash Flows

The following table summarizes the sources (uses) of cash provided by Change in other operating assets and liabilities and cash paid for income taxes and interest (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Accounts receivable	$	8		$	(460	)	$	(1,572	)
Inventories	59			(326		)	(2,760		)
Automotive equipment on operating leases	(968		)	370			(522		)
Change in other assets	(563		)	(312		)	(320		)
Accounts payable	(485		)	162			2,139
Income taxes payable	(161		)	155			(360		)
Accrued liabilities and other liabilities	784			1,041			(727		)
Total	$	(1,326	)	$	630		$	(4,122	)
Cash paid for income taxes and interest
Cash paid for income taxes	$	727		$	575		$	569
Cash paid for interest (net of amounts capitalized) - Automotive	$	299		$	335		$	226
Cash paid for interest (net of amounts capitalized) - GM Financial	760			298			284
Total cash paid for interest (net of amounts capitalized)	$	1,059		$	633		$	510

Nature Of Operations and Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2013
Nature of Operations and Basis of Presentation [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include our accounts and those of our subsidiaries that we control due to ownership of a majority voting interest and our consolidated variable interest entities (VIEs) of which we are the primary beneficiary. We continually evaluate our involvement with VIEs to determine whether we have variable interests and are the primary beneficiary of the VIE. When these criteria are met, we are required to consolidate the VIE. Our share of earnings or losses of nonconsolidated affiliates is included in our consolidated operating results using the equity method of accounting when we are able to exercise significant influence over the operating and financial decisions of the affiliate. We use the cost method of accounting if we are not able to exercise significant influence over the operating and financial decisions of the affiliate. All intercompany balances and transactions have been eliminated in consolidation. Certain prior year amounts were reclassified to conform to our current year presentation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of the Financial Statements The consolidated financial statements are prepared in conformity with U.S. GAAP, which requires the use of estimates, judgments and assumptions that affect the amounts of assets and liabilities at the reporting date and the amounts of revenue and expenses in the periods presented. We believe that the accounting estimates employed are appropriate and the resulting balances are reasonable; however, due to the inherent uncertainties in making estimates actual results could differ from the original estimates, requiring adjustments to these balances in future periods.

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

Revenue Recognition, Policy [Policy Text Block]

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Revenue Recognition

Automotive

Automotive Financing - GM Financial

Advertising and Promotion, Policy [Policy Text Block]

Advertising and Promotion Expenditures

Advertising and promotion expenditures, which are expensed as incurred, were $5.5 billion, $5.4 billion and $5.2 billion in the years ended December 31, 2013, 2012 and 2011.

Research and Development Expenditures, Policy [Policy Text Block]

Research and Development Expenditures

Research and development expenditures, which are expensed as incurred, were $7.2 billion, $7.4 billion and $8.1 billion in the years ended December, 31 2013, 2012 and 2011.

Cash Equivalents, Policy [Policy Text Block]

Cash Equivalents

Cash equivalents are defined as short-term, highly-liquid investments with original maturities of 90 days or less.

Allowance for Doubtful Accounts [Policy Text Block]

Allowance for Doubtful Accounts

The following table summarizes activity in our allowance for doubtful accounts and notes receivable (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Balance at beginning of period	$	311		$	331		$	252
Amounts charged (credited) to costs and expenses	61			(10		)	159
Deductions	(24		)	(46		)	(83		)
Other	(4		)	36			3
Balance at end of period	$	344		$	311		$	331

Fair Value Measurements, Policy [Policy Text Block]

Fair Value Measurements


•	Level 1 - Quoted prices for identical instruments in active markets;


•	Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose significant inputs are observable; and


•	Level 3 - Instruments whose significant inputs are unobservable.

Financial instruments are transferred in and/or out of Level 1, 2 or 3 at the beginning of the accounting period in which there is a change in the valuation inputs.

Marketable Securities, Policy [Policy Text Block]

Marketable Securities

Finance Receivable, Policy [Policy Text Block]

Finance Receivables

Pre-Acquisition Consumer Finance Receivables

Post-Acquisition Consumer Finance Receivables and Allowance for Loan Losses

Post-acquisition finance receivables originated since the acquisitions of GM Financial and the Ally Financial international operations are carried at amortized cost, net of allowance for loan losses.

Inventory, Policy [Policy Text Block]

Inventory

Equipment on Operating Leases, net, Policy [Policy Text Block]

Equipment on Operating Leases, net

Impairment charges related to Equipment on operating leases, net are recorded in Automotive cost of sales or GM Financial operating and other expenses.

Valuation of Cost and Equity Method Investments, Policy [Policy Text Block]

Valuation of Cost and Equity Method Investments

Property, net, Policy [Policy Text Block]

Property, net

Special Tools

Goodwill, Policy [Policy Text Block]

Goodwill

Intangible Assets, net Policy [Policy Text Block]

Intangible Assets, net

Valuation of Long-Lived Assets, Policy [Policy Text Block]

Valuation of Long-Lived Assets

Pension and Other Postretirement Plans, Policy [Policy Text Block]

Pension and Other Postretirement Plans

Attribution, Methods and Assumptions

Plan Asset Valuation

Cash Equivalents and Other Short-Term Investments

Common and Preferred Stock

Fixed Income Securities

Investment Funds, Private Equity and Debt Investments and Real Estate Investments

Derivatives

Other Employee Benefits Policy [Policy Text Block]

Job Security Programs and Extended Disability Benefits

Stock Incentive Plans, Policy [Policy Text Block]

Stock Incentive Plans

Policy, Product Warranty and Recall Campaigns, Policy [Policy Text Block]

Policy, Product Warranty and Recall Campaigns

Income Taxes, Policy [Policy Text Block]

Income Taxes

Foreign Currency Transactions and Translation, Policy [Policy Text Block]

Foreign Currency Transactions and Translation

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Principles

Accounting Standards Not Yet Adopted

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Allowance for Doubtful Accounts [Table Text Block]

The following table summarizes activity in our allowance for doubtful accounts and notes receivable (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Balance at beginning of period	$	311		$	331		$	252
Amounts charged (credited) to costs and expenses	61			(10		)	159
Deductions	(24		)	(46		)	(83		)
Other	(4		)	36			3
Balance at end of period	$	344		$	311		$	331

Acquisition of Businesses (Tables) - Ally International Operations - Europe and Latin America [Member]

12 Months Ended

Dec. 31, 2013

Business Acquisition [Line Items]

Schedule of Business Acquisitions, by Acquisition [Table Text Block]



Cash	$	607
Restricted cash	906
Finance receivables	15,144
Other assets, including identifiable intangible assets	769
Secured and unsecured debt	(12,833		)
Other liabilities	(1,483		)
Identifiable net assets acquired	3,110
Goodwill resulting from the acquisitions	144
Aggregate consideration	$	3,254

Business Acquisition, Pro Forma Information [Table Text Block]

The following table summarizes the actual amounts of revenue and earnings included in our consolidated financial statements as well as certain pro forma revenue and earnings of the combined entity had these acquisitions occurred as of January 1, 2012, without consideration of historical transactions between the acquired operations and us, as it is impracticable to obtain such information (dollars in millions):



	Acquired Operations' Amounts Included in Results For Year Ended December 31, 2013		Pro Forma-Combined for Years Ended
			December 31, 2013		December 31, 2012
Total net sales and revenue	$	968	$	156,284	$	154,161
Net income attributable to stockholders	$	109	$	5,492	$	6,412

GM Financial Receivables, net (Tables)

12 Months Ended

Dec. 31, 2013

Allowance for Doubtful Accounts [Table Text Block]

The following table summarizes activity in our allowance for doubtful accounts and notes receivable (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Balance at beginning of period	$	311		$	331		$	252
Amounts charged (credited) to costs and expenses	61			(10		)	159
Deductions	(24		)	(46		)	(83		)
Other	(4		)	36			3
Balance at end of period	$	344		$	311		$	331

Finance Receivable, Net [Table Text Block]

The following table summarizes the components of consumer and commercial finance receivables, net (dollars in millions):



	December 31, 2013									December 31, 2012
	Consumer			Commercial			Total			Consumer			Commercial			Total
Pre-acquisition finance receivables, outstanding amount	$	1,294		$	—		$	1,294		$	2,162		$	—		$	2,162
Pre-acquisition finance receivables, carrying amount	$	1,174		$	—		$	1,174		$	1,958		$	—		$	1,958
Post-acquisition finance receivables, net of fees	21,956			6,050			28,006			8,831			560			9,391
Finance receivables	23,130			6,050			29,180			10,789			560			11,349
Less: allowance for loan losses	(497		)	(51		)	(548		)	(345		)	(6		)	(351		)
GM Financial receivables, net	$	22,633		$	5,999		$	28,632		$	10,444		$	554		$	10,998

Fair value of GM Financial receivables, net							$	28,668								$	11,313

Accretable Yield [Table Text Block]

The following table summarizes the activity for accretable yield (dollars in millions):



	Years Ended December 31,
	2013			2012
Balance at beginning of period	$	404		$	737
Ally Financial international operations acquisition	127
Accretion of accretable yield	(342		)	(503		)
Transfer from non-accretable difference	74			170
Effect of foreign currency	(8		)	—
Balance at end of period	$	255		$	404

Allowance for Doubtful Accounts [Table Text Block]

The following table summarizes activity for the allowance for loan losses on consumer and commercial finance receivables (dollars in millions):



	Years Ended December 31,(a)
	2013			2012			2011
Balance at beginning of period	$	351		$	179		$	26
Provision for loan losses	475			304			178
Charge-offs	(643		)	(304		)	(66		)
Recoveries	362			172			41
Effect of foreign currency	3			—			—
Balance at end of period	$	548		$	351		$	179

________


(a)	The balances and activity of the allowance for commercial loan losses included in the amounts at and for the years ended December 31, 2013 and 2012 were insignificant.

GM Financial [Member] | Consumer Finance Receivable [Member]

Consumer Finance Receivables Delinquency [Table Text Block]



	December 31, 2013				December 31, 2012
	Amount		Percent of Contractual Amount Due		Amount		Percent of Contractual Amount Due
Delinquent contracts
31-to-60 days	$	952	4.1	%	$	672	6.1	%
Greater-than-60 days	408		1.7	%	230		2.1	%
Total finance receivables more than 30 days delinquent	1,360		5.8	%	902		8.2	%
In repossession	41		0.2	%	31		0.3	%
Total finance receivables more than 30 days delinquent or in repossession	$	1,401	6.0	%	$	933	8.5	%

Troubled Debt Restructurings on Finance Receivables [Table Text Block]

The following table summarizes the outstanding recorded investment for consumer finance receivables that are considered to be TDRs and the related allowance (dollars in millions):



	December 31, 2013			December 31, 2012
Outstanding recorded investment	$	767		$	228
Less: allowance for loan losses	(103		)	(32		)
Outstanding recorded investment, net of allowance	$	664		$	196

Unpaid principal balance	$	779		$	232

GM Financial [Member] | Commercial Finance Receivables [Member]

Financing Receivable Credit Quality Indicators [Table Text Block]

The following table summarizes the credit risk profile by dealer grouping of the commercial finance receivables (dollars in millions):



	December 31, 2013		December 31, 2012
Group I - Dealers with strong to superior financial metrics	$	549	$	99
Group II - Dealers with fair to favorable financial metrics	1,460		278
Group III - Dealers with marginal to weak financial metrics	1,982		171
Group IV - Dealers with poor financial metrics	1,462		12
Group V - Dealers warranting special mention due to potential weaknesses	385
Group VI - Dealers with loans classified as substandard, doubtful or impaired	212
	$	6,050	$	560

Marketable Securities (Tables)

12 Months Ended

Dec. 31, 2013

Marketable Securities [Abstract]

Available-for-sale Securities [Table Text Block]

The following table summarizes information regarding marketable securities (dollars in millions):



		December 31, 2013				December 31, 2012
	Fair Value Level	Cost		Fair Value		Cost		Fair Value
Cash and cash equivalents
Available-for-sale securities
U.S. government and agencies	2	$	1,437	$	1,437	$	4,190	$	4,190
Sovereign debt	2	515		515		—		—
Money market funds	1	1,262		1,262		1,799		1,799
Corporate debt	2	7,598		7,598		3,222		3,222
Total available-for-sale securities		$	10,812	10,812		$	9,211	9,211
Trading securities
Sovereign debt	2			—				1,408
Corporate debt	2			25				—
Total trading securities				25				1,408
Total marketable securities classified as cash equivalents				10,837				10,619
Cash, cash equivalents and time deposits				9,184				7,803
Total cash and cash equivalents				$	20,021			$	18,422
Marketable securities - current
Available-for-sale securities
U.S. government and agencies	2	$	5,343	$	5,344	$	1,231	$	1,231
Corporate debt	2	1,867		1,869		2,465		2,505
Equity and sovereign debt	1 & 2	22		22		30		51
Total available-for-sale securities		$	7,232	7,235		$	3,726	3,787
Trading securities - Sovereign debt	2			1,737				5,201
Total marketable securities - current				8,972				8,988
Marketable securities - non-current
Available-for-sale securities - Investment in Peugeot S.A.	1	$	—	—		$	179	179
Total marketable securities				$	8,972			$	9,167
Restricted cash and marketable securities
Available-for-sale securities
Money market funds	1	$	897	$	897	$	933	$	933
Other	2	34		35		198		199
Total marketable securities classified as restricted cash and marketable securities		$	931	932		$	1,131	1,132
Restricted cash and cash equivalents and time deposits				1,144				236
Total restricted cash and marketable securities				$	2,076			$	1,368

Trading Securities (and Certain Trading Assets) [Table Text Block]

The following table summarizes information regarding marketable securities (dollars in millions):



		December 31, 2013				December 31, 2012
	Fair Value Level	Cost		Fair Value		Cost		Fair Value
Cash and cash equivalents
Available-for-sale securities
U.S. government and agencies	2	$	1,437	$	1,437	$	4,190	$	4,190
Sovereign debt	2	515		515		—		—
Money market funds	1	1,262		1,262		1,799		1,799
Corporate debt	2	7,598		7,598		3,222		3,222
Total available-for-sale securities		$	10,812	10,812		$	9,211	9,211
Trading securities
Sovereign debt	2			—				1,408
Corporate debt	2			25				—
Total trading securities				25				1,408
Total marketable securities classified as cash equivalents				10,837				10,619
Cash, cash equivalents and time deposits				9,184				7,803
Total cash and cash equivalents				$	20,021			$	18,422
Marketable securities - current
Available-for-sale securities
U.S. government and agencies	2	$	5,343	$	5,344	$	1,231	$	1,231
Corporate debt	2	1,867		1,869		2,465		2,505
Equity and sovereign debt	1 & 2	22		22		30		51
Total available-for-sale securities		$	7,232	7,235		$	3,726	3,787
Trading securities - Sovereign debt	2			1,737				5,201
Total marketable securities - current				8,972				8,988
Marketable securities - non-current
Available-for-sale securities - Investment in Peugeot S.A.	1	$	—	—		$	179	179
Total marketable securities				$	8,972			$	9,167
Restricted cash and marketable securities
Available-for-sale securities
Money market funds	1	$	897	$	897	$	933	$	933
Other	2	34		35		198		199
Total marketable securities classified as restricted cash and marketable securities		$	931	932		$	1,131	1,132
Restricted cash and cash equivalents and time deposits				1,144				236
Total restricted cash and marketable securities				$	2,076			$	1,368

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following table summarizes information regarding marketable securities (dollars in millions):



		December 31, 2013				December 31, 2012
	Fair Value Level	Cost		Fair Value		Cost		Fair Value
Cash and cash equivalents
Available-for-sale securities
U.S. government and agencies	2	$	1,437	$	1,437	$	4,190	$	4,190
Sovereign debt	2	515		515		—		—
Money market funds	1	1,262		1,262		1,799		1,799
Corporate debt	2	7,598		7,598		3,222		3,222
Total available-for-sale securities		$	10,812	10,812		$	9,211	9,211
Trading securities
Sovereign debt	2			—				1,408
Corporate debt	2			25				—
Total trading securities				25				1,408
Total marketable securities classified as cash equivalents				10,837				10,619
Cash, cash equivalents and time deposits				9,184				7,803
Total cash and cash equivalents				$	20,021			$	18,422
Marketable securities - current
Available-for-sale securities
U.S. government and agencies	2	$	5,343	$	5,344	$	1,231	$	1,231
Corporate debt	2	1,867		1,869		2,465		2,505
Equity and sovereign debt	1 & 2	22		22		30		51
Total available-for-sale securities		$	7,232	7,235		$	3,726	3,787
Trading securities - Sovereign debt	2			1,737				5,201
Total marketable securities - current				8,972				8,988
Marketable securities - non-current
Available-for-sale securities - Investment in Peugeot S.A.	1	$	—	—		$	179	179
Total marketable securities				$	8,972			$	9,167
Restricted cash and marketable securities
Available-for-sale securities
Money market funds	1	$	897	$	897	$	933	$	933
Other	2	34		35		198		199
Total marketable securities classified as restricted cash and marketable securities		$	931	932		$	1,131	1,132
Restricted cash and cash equivalents and time deposits				1,144				236
Total restricted cash and marketable securities				$	2,076			$	1,368

Investments Classified by Contractual Maturity Date [Table Text Block]

The following table summarizes the amortized cost and the fair value of investments classified as available-for-sale by contractual maturity at December 31, 2013 (dollars in millions):



	Amortized Cost		Fair Value
Due in one year or less	$	14,879	$	14,881
Due after one year through five years	1,937		1,939
Total contractual maturities of available-for-sale securities	$	16,816	$	16,820

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

Components of Inventory [Table Text Block]

Inventories (Tables)

12 Months Ended

Dec. 31, 2013

Inventory Disclosure [Abstract]

The following table summarizes the components of Inventories (dollars in millions):



	December 31, 2013		December 31, 2012
Productive material, supplies and work in process	$	5,872	$	6,560
Finished product, including service parts	8,167		8,154
Total inventories	$	14,039	$	14,714

Equipment on Operating Leases, net (Tables) - Vehicles [Member]

12 Months Ended

Dec. 31, 2013

Automotive [Member]

Property Subject to or Available for Operating Lease [Line Items]

Schedule of Equipment on Operating Leases [Table Text Block]

The following table summarizes information related to Equipment on operating leases, net (dollars in millions):



	December 31, 2013			December 31, 2012
Equipment on operating leases	$	2,605		$	1,946
Less: accumulated depreciation	(207		)	(164		)
Equipment on operating leases, net	$	2,398		$	1,782

Schedule Of Equipment on Operating Leases Depreciation and Impairment [Table Text Block]

The following table summarizes depreciation expense and impairment charges related to Equipment on operating leases, net (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Depreciation expense	$	218	$	227	$	431
Impairment charges	$	168	$	181	$	151

Property Subject to or Available for Operating Lease [Line Items]

Schedule of Equipment on Operating Leases [Table Text Block]

The following table summarizes GM Financial equipment on operating leases, net (dollars in millions):



	December 31, 2013			December 31, 2012
GM Financial equipment on operating leases	$	4,025		$	1,910
Less: accumulated depreciation	(642		)	(261		)
GM Financial equipment on operating leases, net	$	3,383		$	1,649

Schedule of Future Minimum Rental Payments Receivable for Operating Leases [Table Text Block]

The following table summarizes minimum rental payments due to GM Financial as lessor under operating leases (dollars in millions):



	2014		2015		2016		2017		2018
Minimum rental receipts under operating leases	$	628	$	512	$	266	$	43	$	4

Equity In Net Assets Of Nonconsolidated Affiliates (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Equity Method Investments [Line Items]

Schedule of Equity Income [Table Text Block]

The following table summarizes information regarding Equity income and gain on investments (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
China joint ventures (China JVs)	$	1,763	$	1,521	$	1,511
New Delphi (including gain on disposition)	—		—		1,727
Others (including gain on acquisition of GM India)	47		41		(46		)
Total equity income and gain on investments	$	1,810	$	1,562	$	3,192

Schedule of Equity Method Investments [Table Text Block]

The following table summarizes our direct ownership interests in China JVs:



	December 31, 2013		December 31, 2012
Shanghai General Motors Co., Ltd. (SGM)	50	%	50	%
Shanghai GM Norsom Motor Co., Ltd. (SGM Norsom)	25	%	25	%
Shanghai GM Dong Yue Motors Co., Ltd. (SGM DY)	25	%	25	%
Shanghai GM Dong Yue Powertrain (SGM DYPT)	25	%	25	%
SAIC-GM-Wuling Automobile Co., Ltd.	44	%	44	%
FAW-GM Light Duty Commercial Vehicle Co., Ltd.	50	%	50	%
Pan Asia Technical Automotive Center Co., Ltd.	50	%	50	%
Shanghai OnStar Telematics Co., Ltd. (Shanghai OnStar)	40	%	40	%
Shanghai Chengxin Used Car Operation and Management Co., Ltd. (Shanghai Chengxin Used Car)	33	%	33	%
SAIC General Motors Sales Co., Ltd. (SGMS)	49	%	49	%

Investments in and Advances to Affiliates [Table Text Block]

The following table summarizes the carrying amount of investments in nonconsolidated affiliates (dollars in millions):



	December 31, 2013		December 31, 2012
China JVs	$	7,851	$	6,579
Other investments	243		304
Total equity in net assets of nonconsolidated affiliates	$	8,094	$	6,883

Summarized Financial Data of Equity Method Investee [Table Text Block]

The following tables present summarized financial data for all of our nonconsolidated affiliates (dollars in millions):



	December 31, 2013						December 31, 2012
	China JVs		Others		Total		China JVs		Others		Total
Summarized Balance Sheet Data
Current assets	$	14,666	$	2,234	$	16,900	$	11,759	$	2,642	$	14,401
Non-current assets	8,187		1,458		9,645		6,766		1,507		8,273
Total assets	$	22,853	$	3,692	$	26,545	$	18,525	$	4,149	$	22,674

Current liabilities	$	14,019	$	1,859	$	15,878	$	12,612	$	1,893	$	14,505
Non-current liabilities	1,065		511		1,576		756		758		1,514
Total liabilities	$	15,084	$	2,370	$	17,454	$	13,368	$	2,651	$	16,019

Non-controlling interests	$	1,040	$	—	$	1,040	$	1,055	$	1	$	1,056



	Years Ended December 31,
	2013		2012			2011
Summarized Operating Data
China JV's net sales	$	38,767	$	33,364		$	30,511
Others' net sales	1,830		3,963			4,242
Total net sales	$	40,597	$	37,327		$	34,753

China JV's net income	$	3,685	$	3,198		$	3,203
Others' net income (loss)	50		(23		)	(13		)
Total net income	$	3,735	$	3,175		$	3,190

Equity Method Investee [Member]

Schedule of Equity Method Investments [Line Items]

Transactions with Nonconsolidated Affiliates [Table Text Block]

The following tables summarize the effects of transactions with nonconsolidated affiliates (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Results of Operations
Automotive sales and revenue	$	2,724	$	2,572	$	3,266
Automotive purchases, net	$	724	$	497	$	1,044
Interest income and other non-operating income, net	$	19	$	184	$	34



	December 31, 2013		December 31, 2012
Financial Position
Accounts and notes receivable, net	$	756	$	1,668
Accounts payable	$	183	$	167
Deferred revenue and customer deposits	$	32	$	46



	Years Ended December 31,
	2013			2012			2011
Cash Flows
Operating	$	3,607		$	3,385		$	3,624
Investing	$	(13	)	$	(41	)	$	(27	)

Property, net (Tables)

12 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Line Items]

Property, Plant and Equipment [Table Text Block]

The following table summarizes the components of Property, net (dollars in millions):



	Estimated Useful Lives in Years	December 31, 2013			December 31, 2012
Land		$	1,868		$	2,107
Buildings and improvements	5-40	4,971			4,601
Machinery and equipment	3-27	15,222			12,720
Construction in progress		2,644			3,018
Real estate, plants and equipment		24,705			22,446
Less: accumulated depreciation		(6,787		)	(5,556		)
Real estate, plants and equipment, net		17,918			16,890
Special tools, net	1-15	7,949			7,306
Total property, net		$	25,867		$	24,196

Capitalized Software [Table Text Block]

The following table summarizes the amount of capitalized software included in Property, net (dollars in millions):



	December 31, 2013		December 31, 2012
Capitalized software in use, net	$	580	$	465
Capitalized software in the process of being developed	$	50	$	108

Depreciation Amortization and Impairment on Property Plant and Equipment [Table Text Block]



	Years Ended December 31,
	2013		2012		2011
Depreciation and amortization expense	$	3,959	$	3,888	$	3,604
Impairment charges(a)	901		3,793		81
Depreciation, impairment charges and amortization expense	$	4,860	$	7,681	$	3,685

Capitalized software amortization expense(b)	$	244	$	209	$	203

__________

(a)


(b)	Included in total depreciation, impairment charges and amortization expense.

Property, Plant and Equipment [Member] | Level 3 [Member]

Property, Plant and Equipment [Line Items]

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

The following table summarizes the significant Level 3 inputs for real and personal property measurements:



	Valuation Technique(s)	Unobservable Input(s)	Range
GM India personal property	Market approach	Economic obsolescence(a)	72% - 100%
Holden real property	Income approach	Holding period(b)	0 - 3 years
		Discount rate(c)	11% - 12%
GME real property	Market approach	Demolition costs(d)	6% - 23%
	Cost approach	Holding period(b)	0 - 4 years
	Income approach	Discount rate(c)	11.2% - 14.5%
GME personal property	Market approach	Physical deterioration(e)	52% - 69%
	Cost approach	Functional obsolescence(f)	8% - 28%
		Economic obsolescence(a)	17% - 23%

__________


(a)	Represents estimated loss in asset value caused by factors external to the asset such as legislative enactments, changes in use, social change and change in supply and demand.


(b)	Represents estimated marketing period for each property which dictates the amount of property specific holding costs to be incurred such as real estate taxes.


(c)	Represents the discount rate for the specific property based on local market sources and available benchmarking data.


(d)	Represents estimated gross cost to demolish and clear the structures on the property as a percentage of replacement cost new.


(e)	Represents estimated loss in asset value due to wear and tear, action of the elements and other physical factors that reduce the life and serviceability of the asset.


(f)	Represents estimated loss in asset value caused by inefficiencies and inadequacies of the asset itself.

Goodwill (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill [Abstract]

Schedule of Goodwill [Table Text Block]

The following table summarizes the changes in the carrying amounts of Goodwill (dollars in millions):



	GMNA			GME			GMIO			GMSA			Total Automotive			GM Financial		Total
Balance at January 1, 2012	$	26,399		$	581		$	610		$	151		$	27,741		$	1,278	$	29,019
Impairment charges	(26,399		)	(590		)	(156		)	—			(27,145		)	—		(27,145		)
Goodwill from business combinations(a)	—			—			61			—			61			—		61
Effect of foreign currency and other	—			9			34			(5		)	38			—		38
Balance at December 31, 2012	—			—			549			146			695			1,278		1,973
Impairment charges	—			—			(541		)	—			(541		)	—		(541		)
Goodwill from business combinations(a)	—			—			—			10			10			144		154
Effect of foreign currency and other	—			—			(8		)	(18		)	(26		)	—		(26		)
Balance at December 31, 2013	$	—		$	—		$	—		$	138		$	138		$	1,422	$	1,560

Accumulated impairment charges at January 1, 2012	$	—		$	(2,482	)	$	(270	)	$	—		$	(2,752	)	$	—	$	(2,752	)
Accumulated impairment charges at December 31, 2012	$	(26,399	)	$	(3,072	)	$	(426	)	$	—		$	(29,897	)	$	—	$	(29,897	)
Accumulated impairment charges at December 31, 2013	$	(26,399	)	$	(3,072	)	$	(967	)	$	—		$	(30,438	)	$	—	$	(30,438	)

_________


(a)	Refer to Note 3 for additional information concerning the acquisitions.

Intangible Assets, net (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Finite and Indefinite-Lived Intangible Assets [Line Items]

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The following table summarizes the components of Intangible assets, net (dollars in millions):



	December 31, 2013						December 31, 2012
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Technology and intellectual property	$	8,210	$	7,308	$	902	$	7,775	$	6,320	$	1,455
Brands	4,466		559		3,907		4,464		431		4,033
Dealer network and customer relationships	1,108		364		744		1,375		327		1,048
Favorable contracts and other	345		326		19		384		286		98
Total amortizing intangible assets	14,129		8,557		5,572		13,998		7,364		6,634
Nonamortizing in process research and development	96				96		175				175
Total intangible assets	$	14,225	$	8,557	$	5,668	$	14,173	$	7,364	$	6,809

Summary of Amortization Expense and Impairment Charges Related to Intangible Assets [Table Text Block]

The following table summarizes the amortization expense and impairment charges related to Intangible assets, net (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Amortization expense	$	1,281	$	1,568	$	1,804
Impairment charges	$	523	$	1,755	$	—

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

The following table summarizes estimated amortization expense related to Intangible assets, net in each of the next five years (dollars in millions):



	2014		2015		2016		2017		2018
Estimated amortization expense	$	672	$	330	$	310	$	305	$	300

Trade Names [Member] | Level 3 [Member] | GME [Member]

Schedule of Finite and Indefinite-Lived Intangible Assets [Line Items]

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]

The following table summarizes the significant Level 3 inputs for brand intangible assets measurements:

__________


(a)	Represents estimated savings realized from owning the asset or having the royalty-free right to use the asset.


(b)	Represents WACC adjusted for perceived business risks related to these intangible assets.

Variable Interest Entities (Tables)

12 Months Ended

Dec. 31, 2013

Consolidated VIE [Member] | GM Financial [Member]

Variable Interest Entity [Line Items]

Schedule of Variable Interest Entities [Table Text Block]

The following table summarizes the assets and liabilities related to GM Financial's consolidated VIEs (dollars in millions):



	December 31, 2013		December 31, 2012
Restricted cash	$	1,523	$	744
Securitized Assets	$	23,584	$	10,442
Securitization notes payable and other credit facilities	$	19,448	$	9,378

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Liabilities, Other Liabilities and Deferred Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Accrued Liabilities and Other Liabilities and Deferred IncomeTaxes [Table Text Block]

The following table summarizes the components of Accrued liabilities and Other liabilities and deferred income taxes (dollars in millions):



	December 31, 2013		December 31, 2012
Current
Dealer and customer allowances, claims and discounts	$	7,919	$	7,722
Deposits primarily from rental car companies	4,713		4,250
Deferred revenue	1,276		1,326
Policy, product warranty and recall campaigns	2,559		2,919
Payrolls and employee benefits excluding postemployment benefits	2,285		2,144
Other	5,881		4,947
Total accrued liabilities	$	24,633	$	23,308
Non-current
Deferred revenue	$	1,249	$	1,169
Policy, product warranty and recall campaigns	4,655		4,285
Employee benefits excluding postemployment benefits	1,192		1,359
Postemployment benefits including facility idling reserves	1,216		1,518
Other	5,041		4,838
Total other liabilities and deferred income taxes	$	13,353	$	13,169

Policy Product Warranty And Recall Campaigns Liabilities [Table Text Block]

The following table summarizes activity for policy, product warranty and recall campaigns (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Beginning balance	$	7,204		$	6,600		$	6,789
Warranties issued and assumed in period	3,181			3,394			3,062
Payments	(3,063		)	(3,393		)	(3,740		)
Adjustments to pre-existing warranties	123			539			565
Effect of foreign currency and other	(231		)	64			(76		)
Ending balance	$	7,214		$	7,204		$	6,600

Short-Term and Long-Term Debt (Tables)

12 Months Ended

Dec. 31, 2013

Interest Expense [Table Text Block]

The following table summarizes interest expense (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Automotive	$	334	$	489	$	540
Automotive Financing - GM Financial	715		283		204
Total interest expense	$	1,049	$	772	$	744

Schedule of Maturities of Long-term Debt [Table Text Block]

The following table summarizes contractual maturities including capital leases at December 31, 2013 (dollars in millions):



	Automotive		Automotive Financing(a)		Total
2014	$	543	$	13,594	$	14,137
2015	147		6,473		6,620
2016	109		4,199		4,308
2017	496		2,337		2,833
2018	1,582		1,693		3,275
Thereafter	5,025		750		5,775
	$	7,902	$	29,046	$	36,948

________


(a)	Secured debt, bank lines and other unsecured debt are based on expected payoff date. Senior notes principal amounts are based on maturity.

Automotive [Member]

Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]

The following table summarizes the components of our short-term debt and long-term debt (dollars in millions):



	December 31, 2013			December 31, 2012
Secured debt	$	320		$	1,182
Unsecured debt
Senior unsecured notes	4,500			—
Canadian Health Care Trust (HCT) notes	—			1,239
Other unsecured debt	1,352			1,713
Total unsecured debt	5,852			2,952
Capital leases	965			1,038
Total automotive debt(a)	7,137			5,172
Less: short-term debt and current portion of long-term debt	564			1,748
Total long-term debt	$	6,573		$	3,424

Fair value of automotive debt(b)	$	6,837		$	5,298

Available under credit facility agreements	$	10,404		$	11,119
Interest rate range on outstanding debt(c)	0.0-19.0%			0.0-19.0%
Weighted-average interest rate on outstanding short-term debt(c)	9.0		%	3.7		%
Weighted-average interest rate on outstanding long-term debt(c)	3.8		%	4.0		%

__________


(a)	Net of a $765 million and $1.1 billion net discount at December 31, 2013 and 2012.


(b)	The fair value of debt includes $6.8 billion and $4.1 billion measured utilizing Level 2 inputs at December 31, 2013 and 2012 and $1.2 billion measured utilizing Level 3 inputs at December 31, 2012.


(c)	Includes coupon rates on debt denominated in various foreign currencies and interest free loans.

Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]

The following table summarizes the carrying amount and fair value of debt (dollars in millions):



	December 31, 2013				December 31, 2012
	Carrying Amount		Fair Value(a)		Carrying Amount		Fair Value(a)
Secured
Revolving credit facilities	$	9,000	$	8,995	$	354	$	354
Securitization notes payable(b)	13,073		13,175		9,024		9,171
Total secured	22,073		22,170		9,378		9,525
Unsecured
Senior notes	4,000		4,106		1,500		1,620
Bank lines and other unsecured debt	2,973		2,972		—		—
Total unsecured	6,973		7,078		1,500		1,620
Total GM Financial debt	$	29,046	$	29,248	$	10,878	$	11,145

_______

(a)

(b)

Pensions And Other Postretirement Benefits (Tables)

12 Months Ended

Dec. 31, 2013

Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]

The following table summarizes the change in benefit obligations and related plan assets (dollars in millions):



	Year Ended December 31, 2013												Year Ended December 31, 2012
	Pension Benefits						Other Benefits						Pension Benefits						Other Benefits
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Change in benefit obligations
Beginning benefit obligation	$	82,110		$	29,301		$	6,271		$	1,528		$	108,562		$	25,765		$	5,822		$	1,490
Service cost	298			394			24			13			452			383			23			16
Interest cost	2,837			1,010			217			57			4,055			1,110			234			63
Plan participants' contributions	—			4			29			2			—			7			4			1
Amendments	—			(4		)	—			(4		)	(32		)	139			—			(52		)
Actuarial (gains) losses	(7,661		)	(1,009		)	(757		)	(210		)	8,432			2,774			622			13
Benefits paid	(5,719		)	(1,683		)	(422		)	(53		)	(8,422		)	(1,551		)	(436		)	(55		)
Foreign currency translation adjustments	—			(528		)	—			(98		)	—			682			—			30
Business combinations	—			128			—			—			—			—			—			—
Curtailments, settlements and other	(385		)	(85		)	(252		)	3			(30,937		)	(8		)	2			22
Ending benefit obligation	71,480			27,528			5,110			1,238			82,110			29,301			6,271			1,528
Change in plan assets
Beginning fair value of plan assets	68,085			15,541			—			—			94,349			14,541			—			—
Actual return on plan assets	2,107			988			—			—			10,332			1,344			—			—
Employer contributions	128			886			393			51			2,420			855			432			54
Plan participants' contributions	—			4			29			2			—			7			4			1
Benefits paid	(5,719		)	(1,683		)	(422		)	(53		)	(8,422		)	(1,551		)	(436		)	(55		)
Foreign currency translation adjustments	—			(692		)	—			—			—			389			—			—
Business combinations	—			26			—			—			—			—			—			—
Settlements	(435		)	(87		)	—			—			(30,629		)	(207		)	—			—
Other	—			3			—			—			35			163			—			—
Ending fair value of plan assets	64,166			14,986			—			—			68,085			15,541			—			—
Ending funded status	$	(7,314	)	$	(12,542	)	$	(5,110	)	$	(1,238	)	$	(14,025	)	$	(13,760	)	$	(6,271	)	$	(1,528	)
Amounts recorded in the consolidated balance sheets
Non-current assets	$	—		$	137		$	—		$	—		$	—		$	73		$	—		$	—
Current liabilities	(131		)	(379		)	(368		)	(83		)	(95		)	(343		)	(406		)	(84		)
Non-current liabilities	(7,183		)	(12,300		)	(4,742		)	(1,155		)	(13,930		)	(13,490		)	(5,865		)	(1,444		)
Net amount recorded	$	(7,314	)	$	(12,542	)	$	(5,110	)	$	(1,238	)	$	(14,025	)	$	(13,760	)	$	(6,271	)	$	(1,528	)
Amounts recorded in Accumulated other comprehensive loss
Net actuarial gain (loss)	$	4,747		$	(3,379	)	$	(542	)	$	47		$	(1,434	)	$	(4,786	)	$	(1,573	)	$	(188	)
Net prior service (cost) credit	38			(87		)	19			91			42			(111		)	135			118
Total recorded in Accumulated other comprehensive loss	$	4,785		$	(3,466	)	$	(523	)	$	138		$	(1,392	)	$	(4,897	)	$	(1,438	)	$	(70	)

Schedule of Amounts Recognized in Balance Sheet [Table Text Block]

The following table summarizes the change in benefit obligations and related plan assets (dollars in millions):



	Year Ended December 31, 2013												Year Ended December 31, 2012
	Pension Benefits						Other Benefits						Pension Benefits						Other Benefits
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Change in benefit obligations
Beginning benefit obligation	$	82,110		$	29,301		$	6,271		$	1,528		$	108,562		$	25,765		$	5,822		$	1,490
Service cost	298			394			24			13			452			383			23			16
Interest cost	2,837			1,010			217			57			4,055			1,110			234			63
Plan participants' contributions	—			4			29			2			—			7			4			1
Amendments	—			(4		)	—			(4		)	(32		)	139			—			(52		)
Actuarial (gains) losses	(7,661		)	(1,009		)	(757		)	(210		)	8,432			2,774			622			13
Benefits paid	(5,719		)	(1,683		)	(422		)	(53		)	(8,422		)	(1,551		)	(436		)	(55		)
Foreign currency translation adjustments	—			(528		)	—			(98		)	—			682			—			30
Business combinations	—			128			—			—			—			—			—			—
Curtailments, settlements and other	(385		)	(85		)	(252		)	3			(30,937		)	(8		)	2			22
Ending benefit obligation	71,480			27,528			5,110			1,238			82,110			29,301			6,271			1,528
Change in plan assets
Beginning fair value of plan assets	68,085			15,541			—			—			94,349			14,541			—			—
Actual return on plan assets	2,107			988			—			—			10,332			1,344			—			—
Employer contributions	128			886			393			51			2,420			855			432			54
Plan participants' contributions	—			4			29			2			—			7			4			1
Benefits paid	(5,719		)	(1,683		)	(422		)	(53		)	(8,422		)	(1,551		)	(436		)	(55		)
Foreign currency translation adjustments	—			(692		)	—			—			—			389			—			—
Business combinations	—			26			—			—			—			—			—			—
Settlements	(435		)	(87		)	—			—			(30,629		)	(207		)	—			—
Other	—			3			—			—			35			163			—			—
Ending fair value of plan assets	64,166			14,986			—			—			68,085			15,541			—			—
Ending funded status	$	(7,314	)	$	(12,542	)	$	(5,110	)	$	(1,238	)	$	(14,025	)	$	(13,760	)	$	(6,271	)	$	(1,528	)
Amounts recorded in the consolidated balance sheets
Non-current assets	$	—		$	137		$	—		$	—		$	—		$	73		$	—		$	—
Current liabilities	(131		)	(379		)	(368		)	(83		)	(95		)	(343		)	(406		)	(84		)
Non-current liabilities	(7,183		)	(12,300		)	(4,742		)	(1,155		)	(13,930		)	(13,490		)	(5,865		)	(1,444		)
Net amount recorded	$	(7,314	)	$	(12,542	)	$	(5,110	)	$	(1,238	)	$	(14,025	)	$	(13,760	)	$	(6,271	)	$	(1,528	)
Amounts recorded in Accumulated other comprehensive loss
Net actuarial gain (loss)	$	4,747		$	(3,379	)	$	(542	)	$	47		$	(1,434	)	$	(4,786	)	$	(1,573	)	$	(188	)
Net prior service (cost) credit	38			(87		)	19			91			42			(111		)	135			118
Total recorded in Accumulated other comprehensive loss	$	4,785		$	(3,466	)	$	(523	)	$	138		$	(1,392	)	$	(4,897	)	$	(1,438	)	$	(70	)

Schedule of Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]



	December 31, 2013				December 31, 2012
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
ABO	$	71,461	$	27,069	$	82,103	$	28,880
Plans with ABO in excess of plan assets
ABO	$	71,461	$	25,897	$	82,103	$	28,156
Fair value of plan assets	$	64,166	$	13,663	$	68,085	$	14,702
Plans with PBO in excess of plan assets
PBO	$	71,480	$	26,788	$	82,110	$	28,537
Fair value of plan assets	$	64,166	$	14,109	$	68,085	$	14,704

Schedule of Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]



	December 31, 2013				December 31, 2012
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
ABO	$	71,461	$	27,069	$	82,103	$	28,880
Plans with ABO in excess of plan assets
ABO	$	71,461	$	25,897	$	82,103	$	28,156
Fair value of plan assets	$	64,166	$	13,663	$	68,085	$	14,702
Plans with PBO in excess of plan assets
PBO	$	71,480	$	26,788	$	82,110	$	28,537
Fair value of plan assets	$	64,166	$	14,109	$	68,085	$	14,704

Schedule of Net Benefit Costs [Table Text Block]

The following table summarizes the components of net periodic pension and OPEB expense along with the assumptions used to determine benefit obligations (dollars in millions):



	Year Ended December 31, 2013												Year Ended December 31, 2012												Year Ended December 31, 2011
	Pension Benefits						Other Benefits						Pension Benefits						Other Benefits						Pension Benefits						Other Benefits
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Components of expense
Service cost	$	395		$	425		$	24		$	13		$	590		$	411		$	23		$	16		$	632		$	399		$	23		$	30
Interest cost	2,837			1,010			217			57			4,055			1,110			234			63			4,915			1,215			265			186
Expected return on plan assets	(3,562		)	(823		)	—			—			(5,029		)	(870		)	—			—			(6,692		)	(925		)	—			—
Amortization of prior service cost (credit)	(4		)	19			(116		)	(14		)	(1		)	1			(116		)	(12		)	(2		)	(2		)	(39		)	(9		)
Recognized net actuarial loss	6			208			85			6			2			35			52			6			—			—			6			—
Curtailments, settlements and other (gains) losses	(77		)	(6		)	(62		)	—			2,580			71			—			11			(23		)	(7		)	—			(749		)
Net periodic pension and OPEB expense (income)	$	(405	)	$	833		$	148		$	62		$	2,197		$	758		$	193		$	84		$	(1,170	)	$	680		$	255		$	(542	)
Weighted-average assumptions used to determine benefit obligations
Discount rate	4.46		%	4.10		%	4.52		%	4.71		%	3.59		%	3.70		%	3.68		%	3.97		%	4.15		%	4.50		%	4.24		%	4.37		%
Rate of compensation increase(a)	N/A			2.90		%	N/A			4.21		%	N/A			2.77		%	4.50		%	4.21		%	4.50		%	3.11		%	4.50		%	4.20		%
Weighted-average assumptions used to determine net expense
Discount rate	3.59		%	3.69		%	3.69		%	3.97		%	4.06		%	4.45		%	4.24		%	4.31		%	4.96		%	5.16		%	5.05		%	5.01		%
Expected rate of return on plan assets	5.77		%	5.70		%	N/A			N/A			6.18		%	6.20		%	N/A			N/A			8.00		%	6.50		%	N/A			N/A
Rate of compensation increase(a)	N/A			2.77		%	4.50		%	4.21		%	4.50		%	3.15		%	4.50		%	4.21		%	3.96		%	3.25		%	4.50		%	4.42		%

_________


(a)	As a result of ceasing the accrual of additional benefits for salaried plan participants, the rate of compensation increase does not have a significant effect on our U.S. pension and OPEB plans.

Schedule of Assumptions Used [Table Text Block]

The following table summarizes the components of net periodic pension and OPEB expense along with the assumptions used to determine benefit obligations (dollars in millions):



	Year Ended December 31, 2013												Year Ended December 31, 2012												Year Ended December 31, 2011
	Pension Benefits						Other Benefits						Pension Benefits						Other Benefits						Pension Benefits						Other Benefits
	U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans			U.S. Plans			Non-U.S. Plans
Components of expense
Service cost	$	395		$	425		$	24		$	13		$	590		$	411		$	23		$	16		$	632		$	399		$	23		$	30
Interest cost	2,837			1,010			217			57			4,055			1,110			234			63			4,915			1,215			265			186
Expected return on plan assets	(3,562		)	(823		)	—			—			(5,029		)	(870		)	—			—			(6,692		)	(925		)	—			—
Amortization of prior service cost (credit)	(4		)	19			(116		)	(14		)	(1		)	1			(116		)	(12		)	(2		)	(2		)	(39		)	(9		)
Recognized net actuarial loss	6			208			85			6			2			35			52			6			—			—			6			—
Curtailments, settlements and other (gains) losses	(77		)	(6		)	(62		)	—			2,580			71			—			11			(23		)	(7		)	—			(749		)
Net periodic pension and OPEB expense (income)	$	(405	)	$	833		$	148		$	62		$	2,197		$	758		$	193		$	84		$	(1,170	)	$	680		$	255		$	(542	)
Weighted-average assumptions used to determine benefit obligations
Discount rate	4.46		%	4.10		%	4.52		%	4.71		%	3.59		%	3.70		%	3.68		%	3.97		%	4.15		%	4.50		%	4.24		%	4.37		%
Rate of compensation increase(a)	N/A			2.90		%	N/A			4.21		%	N/A			2.77		%	4.50		%	4.21		%	4.50		%	3.11		%	4.50		%	4.20		%
Weighted-average assumptions used to determine net expense
Discount rate	3.59		%	3.69		%	3.69		%	3.97		%	4.06		%	4.45		%	4.24		%	4.31		%	4.96		%	5.16		%	5.05		%	5.01		%
Expected rate of return on plan assets	5.77		%	5.70		%	N/A			N/A			6.18		%	6.20		%	N/A			N/A			8.00		%	6.50		%	N/A			N/A
Rate of compensation increase(a)	N/A			2.77		%	4.50		%	4.21		%	4.50		%	3.15		%	4.50		%	4.21		%	3.96		%	3.25		%	4.50		%	4.42		%

_________


(a)	As a result of ceasing the accrual of additional benefits for salaried plan participants, the rate of compensation increase does not have a significant effect on our U.S. pension and OPEB plans.

Schedule of Amounts in Accumulated Other Comprehensive Income (Loss) to be Recognized over Next Fiscal Year [Table Text Block]



	U.S. Pension Plans			Non-U.S. Pension Plans		U.S. Other Benefit Plans			Non-U.S. Other Benefit Plans
Amortization of prior service cost (credit)	$	(4	)	$	19	$	(2	)	$	(14	)
Amortization of net actuarial (gain) loss	(91		)	159		14			(6		)
	$	(95	)	$	178	$	12		$	(20	)

Target Allocations by Asset Category [Table Text Block]

The following table summarizes the target allocations by asset category for U.S. and non-U.S. defined benefit pension plans:



	December 31, 2013				December 31, 2012
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
Asset Categories
Equity	19	%	28	%	19	%	30	%
Debt	58	%	49	%	60	%	53	%
Other(a)	23	%	23	%	21	%	17	%
Total	100	%	100	%	100	%	100	%

__________


(a)	Primarily includes private equity, real estate and absolute return strategies which mainly consist of hedge funds.

Schedule of of Plan Assets [Table Text Block]

The following tables summarize the fair value of defined benefit pension plan assets by asset class (dollars in millions):



	Fair Value Measurements of U.S. Plan Assets at December 31, 2013												Fair Value Measurements of Non-U.S. Plan Assets at December 31, 2013											Total U.S. and Non-U.S. Plan Assets
	Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3		Total
Assets
Cash equivalents and other short-term investments	$	—		$	411		$	—		$	411		$	—		$	156		$	—	$	156		$	567
Common and preferred stocks(a)	10,234			70			6			10,310			1,816			6			—		1,822			12,132
Government and agency debt securities(b)	—			14,971			—			14,971			—			3,418			—		3,418			18,389
Corporate debt securities(c)	—			20,409			58			20,467			—			2,410			12		2,422			22,889
Mortgage and asset-backed securities	—			238			72			310			—			65			2		67			377
Investment funds
Equity funds	72			190			44			306			128			1,930			—		2,058			2,364
Fixed income funds	27			8			113			148			—			927			12		939			1,087
Funds of hedge funds	—			—			4,285			4,285			—			—			733		733			5,018
Other investment funds	—			820			732			1,552			—			672			—		672			2,224
Private equity and debt investments(d)	—			—			6,335			6,335			—			—			430		430			6,765
Real estate investments(e)	390			4			4,127			4,521			13			12			1,405		1,430			5,951
Other investments	—			—			62			62			—			—			618		618			680
Derivatives
Interest rate contracts	5			46			—			51			1			1			—		2			53
Foreign exchange and other contracts	12			111			—			123			2			43			—		45			168
Total assets	10,740			37,278			15,834			63,852			1,960			9,640			3,212		14,812			78,664
Liabilities
Derivatives
Interest rate contracts	(22		)	(213		)	(6		)	(241		)	(12		)	—			—		(12		)	(253		)
Foreign exchange and other contracts	—			(98		)	—			(98		)	—			(56		)	—		(56		)	(154		)
Total liabilities	(22		)	(311		)	(6		)	(339		)	(12		)	(56		)	—		(68		)	(407		)
Net plan assets subject to leveling	$	10,718		$	36,967		$	15,828		63,513			$	1,948		$	9,584		$	3,212	14,744			78,257
Other plan assets and liabilities(g)										653											242			895
Net Plan Assets										$	64,166										$	14,986		$	79,152



	Fair Value Measurements of U.S. Plan Assets at December 31, 2012												Fair Value Measurements of Non-U.S. Plan Assets at December 31, 2012											Total U.S. and Non-U.S. Plan Assets
	Level 1			Level 2			Level 3			Total			Level 1			Level 2			Level 3		Total
Assets
Cash equivalents and other short-term investments	$	—		$	551		$	—		$	551		$	—		$	151		$	—	$	151		$	702
Common and preferred stocks(a)	9,663			26			19			9,708			2,227			—			—		2,227			11,935
Government and agency debt securities(b)	—			17,835			—			17,835			—			3,722			—		3,722			21,557
Corporate debt securities(c)	—			19,116			77			19,193			—			2,596			2		2,598			21,791
Mortgage and asset-backed securities	—			1,804			105			1,909			—			54			3		57			1,966
Investment funds
Equity funds	66			253			195			514			212			2,009			—		2,221			2,735
Fixed income funds	16			498			190			704			—			1,046			14		1,060			1,764
Funds of hedge funds	—			—			3,768			3,768			—			—			627		627			4,395
Other investment funds	—			837			806			1,643			—			35			—		35			1,678
Private equity and debt investments(d)	—			—			6,400			6,400			—			—			381		381			6,781
Real estate investments(e)	412			—			4,335			4,747			19			31			1,422		1,472			6,219
Other investments	—			—			63			63			—			—			665		665			728
Derivatives
Interest rate contracts	15			1,553			—			1,568			—			—			—		—			1,568
Foreign exchange and other contracts	6			124			1			131			2			40			—		42			173
Total assets	10,178			42,597			15,959			68,734			2,460			9,684			3,114		15,258			83,992
Liabilities
Mortgage and asset-backed securities(f)	—			(15		)	—			(15		)	—			—			—		—			(15		)
Derivatives
Interest rate contracts	(21		)	(977		)	(8		)	(1,006		)	(4		)	—			—		(4		)	(1,010		)
Foreign exchange and other contracts	(4		)	(123		)	(1		)	(128		)	(1		)	(36		)	—		(37		)	(165		)
Total liabilities	(25		)	(1,115		)	(9		)	(1,149		)	(5		)	(36		)	—		(41		)	(1,190		)
Net plan assets subject to leveling	$	10,153		$	41,482		$	15,950		67,585			$	2,455		$	9,648		$	3,114	15,217			82,802
Other plan assets and liabilities(g)										500											324			824
Net Plan Assets										$	68,085										$	15,541		$	83,626

__________


(a)	Includes GM common stock of $2 million and $1.4 billion in Level 1 of U.S. plan assets at December 31, 2013 and 2012.


(b)	Includes U.S. and sovereign government and agency issues. Excludes mortgage and asset-backed securities.


(c)	Includes bank debt obligations.


(d)	Includes private equity investment funds.


(e)	Includes investment funds and public real estate investment trusts.


(f)	Primarily investments sold short.


(g)	Cash held by the plans, net of amounts receivable/payable for unsettled security transactions and payables for investment manager fees, custody fees and other expenses.

Schedule of Expected Benefit Payments [Table Text Block]

The following table summarizes net benefit payments expected to be paid in the future, which include assumptions related to estimated future employee service (dollars in millions):



	Pension Benefits(a)				Other Benefits
	U.S. Plans		Non-U.S. Plans		U.S. Plans		Non-U.S. Plans
2014	$	5,780	$	1,609	$	376	$	77
2015	$	5,687	$	1,597	$	364	$	65
2016	$	5,475	$	1,688	$	352	$	65
2017	$	5,368	$	1,711	$	341	$	65
2018	$	5,210	$	1,581	$	332	$	66
2019 - 2023	$	24,019	$	7,858	$	1,576	$	357

__________


(a)	Benefits for most U.S. pension plans and certain non-U.S. pension plans are paid out of plan assets rather than our Cash and cash equivalents.

Pension Plan, Defined Benefit [Member]

Schedule of contributions to pension/OPEB plans

The following table summarizes contributions made to the defined benefit pension plans (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
U.S. hourly and salaried	$	128	$	2,420	$	1,962
Non-U.S.	886		855		836
Total	$	1,014	$	3,275	$	2,798

Other Postretirement Benefit Plan, Defined Benefit [Member]

Schedule of contributions to pension/OPEB plans

The following table summarizes contributions to the U.S. OPEB plans (dollars in millions):



	Years Ended December 31,
	2013		2012		2011
Employer contributions	$	393	$	432	$	426
Plan participants' contributions	29		4		13
Total contributions	$	422	$	436	$	439

Pension Plan and Other Postretirement Benefit Plan, Defined Benefit [Member]

Schedules of U.S. and Non-US Pension Rollforward [Table Text Block]

The following tables summarize the activity for U.S. plan assets measured at fair value using Level 3 inputs (dollars in millions):



	Balance at January 1, 2013			Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3		Balance at December 31, 2013			Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2013
Assets
Common and preferred stocks	$	19		$	3		$	(16	)	$	—	$	6		$	1
Corporate debt securities	77			5			(24		)	—		58			(2		)
Mortgage and asset-backed securities	105			1			(34		)	—		72			(1		)
Investment funds
Equity funds	195			(3		)	(148		)	—		44			—
Fixed income funds	190			17			(94		)	—		113			11
Funds of hedge funds	3,768			498			19			—		4,285			497
Other investment funds	806			40			(114		)	—		732			29
Private equity and debt investments	6,400			926			(991		)	—		6,335			436
Real estate investments	4,335			458			(666		)	—		4,127			190
Other investments	63			(2		)	1			—		62			(2		)
Total assets	15,958			1,943			(2,067		)	—		15,834			1,159
Derivatives, net
Interest rate contracts	(8		)	2			—			—		(6		)	1
Total net assets	$	15,950		$	1,945		$	(2,067	)	$	—	$	15,828		$	1,160



	Balance at January 1, 2012			Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3			Balance at December 31, 2012			Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2012
Assets
Common and preferred stocks	$	46		$	1		$	(25	)	$	(3	)	$	19		$	3
Government and agency debt securities	3			(1		)	(2		)	—			—			—
Corporate debt securities	352			1			(258		)	(18		)	77			(35		)
Mortgage and asset-backed securities	197			34			(120		)	(6		)	105			24
Group annuity contracts	3,209			77			(3,286		)	—			—			—
Investment funds
Equity funds	521			51			(414		)	37			195			18
Fixed income funds	1,210			47			(1,067		)	—			190			(3		)
Funds of hedge funds	5,918			310			(2,460		)	—			3,768			239
Other investment funds	2,270			55			(1,531		)	12			806			(2		)
Private equity and debt investments	8,444			1,022			(3,038		)	(28		)	6,400			154
Real estate investments	5,092			198			(955		)	—			4,335			(80		)
Other investments	—			—			63			—			63			—
Total assets	27,262			1,795			(13,093		)	(6		)	15,958			318
Derivatives, net
Interest rate contracts	7			3			(14		)	(4		)	(8		)	(1		)
Foreign exchange and other contracts	(6		)	1			5			—			—			—
Total net assets	$	27,263		$	1,799		$	(13,102	)	$	(10	)	$	15,950		$	317

The following tables summarize the activity for non-U.S. plan assets measured at fair value using Level 3 inputs (dollars in millions):



	Balance at January 1, 2013		Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3		Effect of Foreign Currency			Balance at December 31, 2013		Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2013
Assets
Corporate debt securities	$	2	$	1		$	8		$	1	$	—		$	12	$	1
Mortgage and asset-backed securities	3		—			(1		)	—		—			2		—
Investment funds
Fixed income funds	14		(1		)	(1		)	—		—			12		—
Funds of hedge funds	627		111			28			—		(33		)	733		112
Private equity and debt investments	381		73			3			—		(27		)	430		53
Real estate investments	1,422		103			(57		)	—		(63		)	1,405		122
Other investments	665		(10		)	(43		)	—		6			618		4
Total assets	$	3,114	$	277		$	(63	)	$	1	$	(117	)	$	3,212	$	292



	Balance at January 1, 2012		Net Realized/Unrealized Gains (Losses)			Purchases, Sales and Settlements, Net			Transfers Into/Out of Level 3		Effect of Foreign Currency		Balance at December 31, 2012		Change in Unrealized Gains/(Losses) Attributable to Assets Held at December 31, 2012
Assets
Government and agency debt securities	$	1	$	—		$	(1	)	$	—	$	—	$	—	$	—
Corporate debt securities	4		2			(4		)	—		—		2		—
Mortgage and asset-backed securities	4		—			(4		)	3		—		3		—
Investment funds
Equity funds	146		(24		)	(124		)	—		2		—		—
Fixed income funds	20		—			(6		)	—		—		14		—
Funds of hedge funds	585		25			—			—		17		627		26
Other investment funds	247		17			(269		)	—		5		—		—
Private equity and debt investments	298		46			29			—		8		381		24
Real estate investments	1,345		123			(82		)	—		36		1,422		119
Other investments	428		16			203			—		18		665		10
Total assets	$	3,078	$	205		$	(258	)	$	3	$	86	$	3,114	$	179

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments and Contingencies Disclosure [Abstract]

Schedule of Guarantor Obligations [Table Text Block]

The following tables summarize information related to commitments and contingencies (dollars in millions):



	December 31, 2013				December 31, 2012
	Liability Recorded		Maximum Liability(a)		Liability Recorded		Maximum Liability(a)
Guarantees
Third-party commercial loans and other obligations(b)	$	51	$	15,616	$	168	$	22,496
Other product-related claims	$	54	$	1,317	$	51	$	1,040

__________


(a)	Calculated as future undiscounted payments.


(b)	Includes liabilities recorded of $10 million and $15 million and maximum liabilities of $15.3 billion and $22.1 billion related to Ally Financial repurchase obligations at December 31, 2013 and 2012.

Commitment and contingencies [Table Text Block]



	Liability Recorded
	December 31, 2013		December 31, 2012
Other litigation-related liability and tax administrative matters(a)	$	1,227	$	1,728
Product liability	$	690	$	601
Credit card programs(b)
Redemption liability(c)	$	183	$	209
Deferred revenue(d)	$	295	$	355
Environmental liability	$	154	$	166

__________


(a)	Primarily indirect tax-related litigation as well as various non-U.S. labor related matters.


(b)	At December 31, 2013 and 2012 qualified cardholders had rebates available, net of deferred program revenue, of approximately $2.6 billion and $2.9 billion.


(c)	Recorded in Accrued liabilities.


(d)	Recorded in Other liabilities and deferred income taxes.

Schedule of Future Minimum Commitments for Operating Leases [Table Text Block]

The following table summarizes our minimum commitments under noncancelable operating leases having initial terms in excess of one year, primarily for property (dollars in millions):



	2014			2015			2016			2017			2018			Thereafter
Minimum commitments(a)	$	363		$	290		$	225		$	156		$	132		$	499
Sublease income	(52		)	(58		)	(60		)	(59		)	(56		)	(293		)
Net minimum commitments	$	311		$	232		$	165		$	97		$	76		$	206

__________


(a)	Certain of the leases contain escalation clauses and renewal or purchase options.

Tabular disclosure of the loss contingencies that were reported in the period or disclosed as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25496072&loc=d3e14472-108349

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
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Schedule of Income before Income Tax and Equity Income [Table Text Block]

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

The following table summarizes income (loss) before income taxes and equity income and gain on investments (dollars in millions):



	Years Ended December 31,
	2013		2012			2011
U.S. income (loss)	$	4,880	$	(19,063	)	$	2,883
Non-U.S. income (loss)	768		(11,194		)	3,102
Income (loss) before income taxes and equity income and gain on investments	$	5,648	$	(30,257	)	$	5,985

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The following table summarizes Income tax expense (benefit) (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Current income tax expense (benefit)
U.S. federal	$	(34	)	$	6		$	(134	)
U.S. state and local	88			78			58
Non-U.S.	512			646			275
Total current income tax expense	566			730			199
Deferred income tax expense (benefit)
U.S. federal	1,049			(28,965		)	8
U.S. state and local	137			(3,415		)	(28		)
Non-U.S.	375			(3,181		)	(289		)
Total deferred income tax expense (benefit)	1,561			(35,561		)	(309		)
Total income tax expense (benefit)	$	2,127		$	(34,831	)	$	(110	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The following table summarizes a reconciliation of Income tax expense (benefit) compared with the amounts at the U.S. federal statutory rate (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Income tax expense (benefit) at U.S. federal statutory income tax rate	$	1,977		$	(10,590	)	$	2,094
State and local tax expense	145			254			215
Non-U.S. income taxed at other than 35%	(168		)	908			(172		)
Foreign tax credit election change	—			(1,075		)	—
U.S. tax on Non-U.S. income	543			713			(122		)
Change in valuation allowance	182			(33,917		)	(2,386		)
Change in tax laws	146			67			(33		)
Research incentives	(490		)	(68		)	(45		)
Gain on sale of New Delphi equity interests	—			—			599
Goodwill impairment	124			8,705			377
Settlements of prior year tax matters	(473		)	—			(56		)
VEBA contribution	—			—			(476		)
Foreign currency remeasurement	(21		)	(36		)	59
Pension contribution	—			—			(127		)
U.S. salaried pension plan settlement	—			541			—
Other adjustments	162			(333		)	(37		)
Total income tax expense (benefit)	$	2,127		$	(34,831	)	$	(110	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The following table summarizes the components of temporary differences and carryforwards that give rise to deferred tax assets and liabilities (dollars in millions):



	December 31, 2013			December 31, 2012
Deferred tax assets
Postretirement benefits other than pensions	$	2,902		$	3,494
Pension and other employee benefit plans	5,469			8,536
Warranties, dealer and customer allowances, claims and discounts	4,282			4,277
Property, plants and equipment	2,464			2,225
Capitalized research expenditures	7,179			6,106
Operating loss and tax credit carryforwards(a)	19,342			20,220
Miscellaneous	1,663			3,443
Total deferred tax assets before valuation allowances	43,301			48,301
Less: valuation allowances	(10,823		)	(10,991		)
Total deferred tax assets	32,478			37,310
Deferred tax liabilities
Intangible assets	397			724
Net deferred tax assets	$	32,081		$	36,586

_________


(a)	Includes operating loss and tax credit carryforwards of $16.3 billion expiring through 2033 and $3.0 billion that may be carried forward indefinitely at December 31, 2013.

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

The following table summarizes activity of the total amounts of unrecognized tax benefits (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Beginning balance	$	2,745		$	2,370		$	5,169
Additions to current year tax positions	251			112			129
Additions to prior years' tax positions	276			512			562
Reductions to prior years' tax positions	(535		)	(141		)	(1,002		)
Reductions in tax positions due to lapse of statutory limitations	(73		)	(34		)	(64		)
Settlements	(132		)	(112		)	(2,399		)
Other	(2		)	38			(25		)
Ending balance	$	2,530		$	2,745		$	2,370

Restructuring And Other Initiatives (Tables)

12 Months Ended

Dec. 31, 2013

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

The following table summarizes the reserves related to restructuring and other initiatives and charges by segment, including postemployment benefit reserves and charges (dollars in millions):



	GMNA			GME			GMIO			GMSA			Total
Balance at January 1, 2011(a)	$	1,135		$	664		$	3		$	—		$	1,802
Additions, interest accretion and other	104			449			—			81			634
Payments	(366		)	(395		)	(2		)	(68		)	(831		)
Revisions to estimates	19			(9		)	—			—			10
Effect of foreign currency	(8		)	(22		)	—			(1		)	(31		)
Balance at December 31, 2011(a)	884			687			1			12			1,584
Additions, interest accretion and other	140			254			84			92			570
Payments	(304		)	(344		)	(46		)	(55		)	(749		)
Revisions to estimates	(78		)	(17		)	(1		)	(11		)	(107		)
Effect of foreign currency	11			10			1			—			22
Balance at December 31, 2012(a)	653			590			39			38			1,320
Additions, interest accretion and other	58			202			404			50			714
Payments	(182		)	(299		)	(111		)	(68		)	(660		)
Revisions to estimates	(16		)	(9		)	(3		)	(1		)	(29		)
Effect of foreign currency	(16		)	19			4			(3		)	4
Balance at December 31, 2013(a)	$	497		$	503		$	333		$	16		$	1,349

__________


(a)	The remaining cash payments related to these reserves for restructuring and other initiatives, including temporary layoff benefits of $353 million, $356 million and $376 million at December 31, 2013, 2012 and 2011 for GMNA, primarily relate to postemployment benefits to be paid.

Interest Income and Other Non-Operating, net (Tables)

12 Months Ended

Dec. 31, 2013

Interest and Other Income [Abstract]

Interest and Other Income [Table Text Block]

The following table summarizes the components of Interest income and other non-operating income, net (dollars in millions):



	Years Ended December 31,
	2013			2012			2011
Interest income	$	246		$	343		$	455
Net gains (losses) on derivatives	(13		)	(63		)	41
Dividends and royalties	97			98			153
Foreign currency transaction and translation gains (losses)	(154		)	16			(48		)
Gains (losses) on securities and other investments - realized and unrealized	691			(193		)	(9		)
Deferred income from technology agreements	100			114			113
Other	96			530			146
Total interest income and other non-operating income, net	$	1,063		$	845		$	851

Stockholders' Equity and Noncontrolling Interests (Tables)

12 Months Ended

Dec. 31, 2013

Stockholders' Equity Note [Abstract]

Preferred Stock [Table Text Block]

The following table summarizes significant features relating to our preferred stock (dollars in millions, except for per share amounts):



	Liquidation Preference Per Share		Dividend Rate Per Annum		Dividends Paid
					Years Ended December 31,
					2013		2012		2011
Series A Preferred Stock	$	25.00	9.00	%	$	1,370	$	621	$	621
Series B Preferred Stock	$	50.00	4.75	%	$	237	$	238	$	243

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table summarizes the components of Accumulated other comprehensive loss (dollars in millions):



	Years Ended December 31,
	2013									2012									2011
	Pre-tax Amount			Tax Expense (Benefit)			Net Amount			Pre-tax Amount			Tax Expense(Benefit)			Net Amount			Pre-tax Amount			Tax Expense (Benefit)			Net Amount
Foreign currency translation adjustments
Balance at beginning of period	$	112		$	11		$	101		$	226		$	11		$	215		$	405		$	11		$	394
Other comprehensive income (loss)	(722		)	11			(733		)	(103		)	—			(103		)	(183		)	—			(183		)
Purchase of noncontrolling interest shares	—			—			—			—			—			—			(6		)	—			(6		)
Other comprehensive income (loss) attributable to noncontrolling interests	18			—			18			(11		)	—			(11		)	10			—			10
Balance at end of period	$	(592	)	$	22		$	(614	)	$	112		$	11		$	101		$	226		$	11		$	215
Cash flow hedging gains (losses), net
Balance at beginning of period	$	—		$	—		$	—		$	2		$	—		$	2		$	(23	)	$	—		$	(23	)
Other comprehensive income before reclassification adjustment	—			—			—			—			—			—			25			—			25
Reclassification adjustment	—			—			—			(2		)	—			(2		)	—			—			—
Other comprehensive income (loss)	—			—			—			(2		)	—			(2		)	25			—			25
Balance at end of period	$	—		$	—		$	—		$	—		$	—		$	—		$	2		$	—		$	2
Unrealized gain (loss) on securities, net
Balance at beginning of period	$	63		$	22		$	41		$	1		$	5		$	(4	)	$	—		$	5		$	(5	)
Other comprehensive income (loss) before reclassification adjustment	133			(6		)	139			(140		)	22			(162		)	1			—			1
Reclassification adjustment	(185		)	(7		)	(178		)	202			(5		)	207			—			—			—
Other comprehensive income (loss)	(52		)	(13		)	(39		)	62			17			45			1			—			1
Balance at end of period	$	11		$	9		$	2		$	63		$	22		$	41		$	1		$	5		$	(4	)
Defined benefit plans, net
Balance at beginning of period	$	(7,794	)	$	400		$	(8,194	)	$	(4,665	)	$	1,409		$	(6,074	)	$	2,298		$	1,413		$	885
Other comprehensive income before reclassification adjustment - prior service cost (credit)	6			(4		)	10			(53		)	(95		)	42			302			1			301
Other comprehensive income (loss) before reclassification adjustment - actuarial gain (loss)	8,673			3,091			5,582			(3,180		)	(926		)	(2,254		)	(7,578		)	(10		)	(7,568		)
Reclassification adjustment - prior service cost (credit)(a)	(128		)	(44		)	(84		)	(125		)	(5		)	(120		)	(52		)	—			(52		)
Reclassification adjustment - actuarial gain (loss)(a)	178			(7		)	185			229			17			212			366			5			361
Other comprehensive income (loss)	8,729			3,036			5,693			(3,129		)	(1,009		)	(2,120		)	(6,962		)	(4		)	(6,958		)
Purchase of noncontrolling interest shares	—			—			—			—			—			—			(1		)	—			(1		)
Balance at end of period	$	935		$	3,436		$	(2,501	)	$	(7,794	)	$	400		$	(8,194	)	$	(4,665	)	$	1,409		$	(6,074	)
Accumulated Other Comprehensive Loss
Balance at beginning of period	$	(7,619	)	$	433		$	(8,052	)	$	(4,436	)	$	1,425		$	(5,861	)	$	2,680		$	1,429		$	1,251
Other comprehensive income (loss) before reclassification adjustment	8,090			3,092			4,998			(3,476		)	(999		)	(2,477		)	(7,433		)	(9		)	(7,424		)
Reclassification adjustment	(135		)	(58		)	(77		)	304			7			297			314			5			309
Other comprehensive income (loss)	7,955			3,034			4,921			(3,172		)	(992		)	(2,180		)	(7,119		)	(4		)	(7,115		)
Purchase of noncontrolling interest shares	—			—			—			—			—			—			(7		)	—			(7		)
Other comprehensive income (loss) attributable to noncontrolling interests	18			—			18			(11		)	—			(11		)	10			—			10
Balance at end of period	$	354		$	3,467		$	(3,113	)	$	(7,619	)	$	433		$	(8,052	)	$	(4,436	)	$	1,425		$	(5,861	)

__________


(a)	Included in the computation of net periodic pension and OPEB (income) expense. Refer to Note 15 for additional information.

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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