Loans and finance receivables (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of receivables

Other receivables are comprised of the following (in millions).

	September 30, 2022			December 31, 2021
Insurance and other:
Insurance premiums receivable	$	17,815		$	15,050
Reinsurance recoverables		4,793			4,900
Trade receivables		14,448			12,971
Other		4,051			3,146
Allowances for credit losses		(724	)		(679	)
	$	40,383		$	35,388
Railroad, utilities and energy:
Trade receivables	$	4,362		$	3,678
Other		765			650
Allowances for credit losses		(142	)		(151	)
	$	4,985		$	4,177

Loans and Finance Receivables [Member]

Schedule of receivables

Loans and finance receivables are summarized as follows (in millions).

	September 30, 2022			December 31, 2021
Loans and finance receivables before allowances and discounts	$	23,442		$	22,065
Allowances for credit losses		(785	)		(765	)
Unamortized acquisition discounts and points		(563	)		(549	)
	$	22,094		$	20,751

Schedule of reconciliation of allowance for credit losses on loans and finance receivables

Loans and finance receivables are principally manufactured home loans, and to a lesser extent, site-built home loans and commercial loans. Reconciliations of the allowance for credit losses on loans and finance receivables for the first nine months of 2022 and 2021 follow (in millions).

	First Nine Months
	2022			2021
Balance at beginning of year	$	765		$	712
Provision for credit losses		45			65
Charge-offs, net of recoveries		(25	)		(33	)
Balance at September 30	$	785		$	744

Manufactured Housing Loan Balances [Member]

Summary of performing and non-performing home loans before discounts and allowances by year of loan origination

A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of September 30, 2022 follows (in millions).

	Origination Year
	2022		2021		2020		2019		2018		Prior		Total
Performing	$	4,268	$	3,696	$	2,883	$	2,037	$	1,544	$	7,205	$	21,633
Non-performing		4		7		9		8		7		42		77
	$	4,272	$	3,703	$	2,892	$	2,045	$	1,551	$	7,247	$	21,710