	June 30, 2021			December 31, 2020
Loans and finance receivables before allowances and discounts	$	21,281		$	20,436
Allowances for uncollectible loans		(739	)		(712	)
Unamortized acquisition discounts and points		(642	)		(523	)
	$	19,900		$	19,201

Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for each of the first six months of 2021 and 2020 follow (in millions).

	2021			2020
Balance at beginning of year	$	712		$	167
Adoption of ASC 326		—			486
Provision for credit losses		49			130
Charge-offs, net of recoveries		(22	)		(51	)
Balance at June 30	$	739		$	732

As of June 30, 2021, approximately 99% of home loan balances were evaluated collectively for impairment. As of June 30, 2021, we considered approximately 98% of the loan balances to be current as to payment status. A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of June 30, 2021 follows (in millions).

	Origination Year
	2021		2020		2019		2018		2017		Prior		Total
Performing	$	2,815	$	3,365	$	2,381	$	1,810	$	1,343	$	7,420	$	19,134
Non-performing		2		2		7		6		4		41		62
	$	2,817	$	3,367	$	2,388	$	1,816	$	1,347	$	7,461	$	19,196

We are party to an agreement with Seritage Growth Properties to provide a $2.0 billion term loan facility, which expires on July 31, 2023. The outstanding loan under the facility was approximately $1.6 billion at June 30, 2021 and December 31, 2020, and is secured by mortgages on real estate properties. In the first quarter of 2020, we provided a loan to Lee Enterprises, Inc. in connection with its acquisition of our newspaper operations and the repayment of its then outstanding credit facilities. The loan balance was $485 million as of June 30, 2021 and $524 million at December 31, 2020. We are the sole lender to each of these entities and each of these loans is current as to payment status.