Note 11. Receivables

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


	September 30, 2016		December 31, 2015
Insurance premiums receivable	$	10,226	$	8,843
Reinsurance recoverable on unpaid losses		3,482		3,307
Trade and other receivables		14,181		11,521
Allowances for uncollectible accounts		(345)		(368)

	$	27,544	$	23,303

Trade and other receivables at September 30, 2016 included approximately $1.9 billion related to PCC and Duracell.

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


	September 30, 2016		December 31, 2015
Loans and finance receivables before allowances and discounts	$	13,663	$	13,186
Allowances for uncollectible loans		(183)		(182)
Unamortized acquisition discounts		(267)		(232)

	$	13,213	$	12,772

Loans and finance receivables are predominantly originated or acquired manufactured housing installment loans. Provisions for loan losses in the first nine months of 2016 and 2015 were $124 million and $119 million, respectively. Loan charge-offs, net of recoveries, in the first nine months of 2016 and 2015 were $123 million and $136 million, respectively. At September 30, 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 September 30, 2016, approximately 98% of the loan balances were determined to be performing and approximately 94% of the loan balances were current as to payment status.