Note 9. Receivables

Receivables of insurance and other businesses are comprised of the following (in millions).


	September 30, 2015			December 31, 2014
Insurance premiums receivable		$	9,354		$	7,914
Reinsurance recoverable on unpaid losses			3,373			3,116
Trade and other receivables			12,085			11,133
Allowances for uncollectible accounts			(328)			(311	)

		$	24,484		$	21,852

Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions).


	September 30, 2015			December 31, 2014
Loans and finance receivables before allowances and discounts		$	13,123		$	13,150
Allowances for uncollectible loans			(195)			(303	)
Unamortized acquisition discounts			(242)			(281	)

		$	12,686		$	12,566

Loans and finance receivables are predominantly installment loans originated or acquired by our manufactured housing business. Provisions for loan losses for the first nine months of 2015 and 2014 were $119 million and $143 million, respectively. Loan charge-offs, net of recoveries, for the first nine months of 2015 and 2014 were $136 million and $157 million, respectively. In 2015, we reclassified $93 million of allowances for uncollectible loans and related installment loan receivables that were in-substance foreclosures or repossessions to other assets. The reclassifications had no impact on earnings or cash flows. At September 30, 2015, approximately 98% of the loan balances were evaluated collectively for impairment. As a part of the evaluation process, credit quality indicators are reviewed and loans are designated as performing or non-performing. At September 30, 2015, approximately 99% of the loan balances were determined to be performing and approximately 95% of the loan balances were current as to payment status.