Finance Receivables Held for Sale	9 Months Ended
Sep. 30, 2015
Receivables Held-for-sale [Abstract]
Finance Receivables Held for Sale	Finance Receivables Held for Sale We report finance receivables held for sale of $797 million at September 30, 2015 and $205 million at December 31, 2014, which are carried at the lower of cost or fair value. At September 30, 2015 and December 31, 2014, the fair value of our finance receivables held for sale exceeded the cost. We used the aggregate basis to determine the lower of cost or fair value of the finance receivables held for sale. We also separately present the interest income on our finance receivables held for sale as interest income on finance receivables held for sale originated as held for investment on our condensed consolidated statements of operations, which totaled $4 million and $13 million for the three and nine months ended September 30, 2015, respectively, compared to $48 million and $55 million for the three and nine months ended September 30, 2014, respectively. On September 30, 2015, we transferred $608 million of personal loans (after deducting allowance for finance receivable losses) from held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. See Note 2 for further information on this transfer. During the three and nine months ended September 30, 2014, we transferred real estate loans totaling $5.4 billion and $6.7 billion, respectively, (after deducting allowance for finance receivable losses) from held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. During the three and nine months ended September 30, 2014, we sold the finance receivables held for sale totaling $4.8 billion and $6.1 billion, respectively, and recorded net gains of $641 million and $731 million, respectively. At September 30, 2015, these real estate loans held for sale totaled $189 million.

Finance Receivables Held for Sale

We report finance receivables held for sale of $797 million at September 30, 2015 and $205 million at December 31, 2014, which are carried at the lower of cost or fair value. At September 30, 2015 and December 31, 2014, the fair value of our finance receivables held for sale exceeded the cost. We used the aggregate basis to determine the lower of cost or fair value of the finance receivables held for sale. We also separately present the interest income on our finance receivables held for sale as interest income on finance receivables held for sale originated as held for investment on our condensed consolidated statements of operations, which totaled $4 million and $13 million for the three and nine months ended September 30, 2015, respectively, compared to $48 million and $55 million for the three and nine months ended September 30, 2014, respectively.

On September 30, 2015, we transferred $608 million of personal loans (after deducting allowance for finance receivable losses) from held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. See Note 2 for further information on this transfer.

During the three and nine months ended September 30, 2014, we transferred real estate loans totaling $5.4 billion and $6.7 billion, respectively, (after deducting allowance for finance receivable losses) from held for investment to held for sale due to management’s intent to no longer hold these finance receivables for the foreseeable future. During the three and nine months ended September 30, 2014, we sold the finance receivables held for sale totaling $4.8 billion and $6.1 billion, respectively, and recorded net gains of $641 million and $731 million, respectively. At September 30, 2015, these real estate loans held for sale totaled $189 million.