Note 11. Receivables

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


	September 30, 2017			December 31, 2016
Insurance premiums receivable	$	11,317		$	10,462
Reinsurance recoverable on unpaid losses		3,254			3,338
Trade and other receivables		15,443			13,630
Allowances for uncollectible accounts		(362	)		(333	)

	$	29,652		$	27,097

A summary of loans and finance receivables of our finance and financial products businesses follows (in millions).


	September 30, 2017			December 31, 2016
Loans and finance receivables before allowances and discounts	$	13,983		$	13,728
Allowances for uncollectible loans		(180	)		(182	)
Unamortized acquisition discounts		(210	)		(246	)

	$	13,593		$	13,300

Loans and finance receivables are primarily installment loans originated or acquired by our manufactured housing business. Provisions for loan losses in both the first nine months of 2017 and 2016 were $124 million. Loan charge-offs, net of recoveries, in the first nine months were $126 million in 2017 and $123 million in 2016. At September 30, 2017, we evaluated approximately 98% of the manufactured housing loan balances 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, 2017, we considered approximately 99% of the loan balances to be performing and approximately 95% of the loan balances current as to payment status. In June 2017, we agreed to provide a Canadian-based financial institution with a C$2 billion (approximately $1.6 billion) one-year secured revolving credit facility. The credit facility expires on June 29, 2018. As of September 30, 2017, there were no outstanding loans under the credit facility.