Consolidated Balance Sheets (USD $) In Millions	Sep. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 987	$ 753
Restricted cash	150	53
Accounts receivable, net of allowance for doubtful accounts of $40 and $45	561	513
Inventories	857	802
Securitized vacation ownership notes receivable, net of allowance for doubtful accounts of $9 and $10	54	59
Prepaid expenses and other	179	126
Total current assets	2,788	2,306
Investments	256	312
Plant, property and equipment, net	3,234	3,323
Assets held for sale	0	0
Goodwill and intangible assets, net	2,055	2,067
Deferred tax assets	801	979
Other assets	478	381
Securitized vacation ownership notes receivable	325	408
Total assets	9,937	9,776
Current liabilities:
Short-term borrowings and current maturities of long-term debt	610	9
Accounts payable	125	138
Current maturities of long-term securitized vacation ownership debt	105	127
Accrued expenses	1,251	1,104
Accrued salaries, wages and benefits	345	410
Accrued taxes and other	151	373
Total current liabilities	2,587	2,161
Long-term debt	2,187	2,848
Long-term securitized vacation ownership debt	283	367
Deferred income taxes	52	28
Other liabilities	1,950	1,886
Total liabilities	7,059	7,290
Commitments and contingencies
Stockholders' equity:
Common stock; $0.01 par value; authorized 1,000,000,000 shares; outstanding 195,342,872 and 192,970,437 shares at September 30, 2011 and December 31 2010, respectively	2	2
Additional paid-in capital	925	805
Accumulated other comprehensive loss	(319)	(283)
Retained earnings	2,269	1,947
Total Starwood stockholders' equity	2,877	2,471
Noncontrolling interest	1	15
Total equity	2,878	2,486
Liabilities and Stockholders' Equity	$ 9,937	$ 9,776