Note 10. Receivables

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


	March 31, 2016			December 31, 2015
Insurance premiums receivable	$	9,903		$	8,843
Reinsurance recoverable on unpaid losses		3,523			3,307
Trade and other receivables		14,091			11,521
Allowances for uncollectible accounts		(327	)		(368)

	$	27,190		$	23,303

Trade and other receivables at March 31, 2016 include approximately $1.85 billion related to PCC and Duracell.

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


	March 31, 2016			December 31, 2015
Loans and finance receivables before allowances and discounts	$	13,394		$	13,186
Allowances for uncollectible loans		(181	)		(182)
Unamortized acquisition discounts		(288	)		(232)

	$	12,925		$	12,772

Loans and finance receivables are predominantly installment loans originated or acquired by our manufactured housing business. Provisions for loan losses in the first quarter were $37 million in 2016 and $35 million in 2015. Loan charge-offs, net of recoveries, in the first quarter were $38 million in 2016 and $46 million in 2015. At March 31, 2016, 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 March 31, 2016, approximately 98% of the loan balances were determined to be performing and approximately 95% of the loan balances were current as to payment status.