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Finance Receivables (Tables)
6 Months Ended
Jun. 30, 2016
Receivables [Abstract]  
Schedule of components of net finance receivables by type
Components of net finance receivables held for investment by type were as follows:
(dollars in millions)
 
Personal
Loans
 
SpringCastle
Portfolio
 
Real Estate
Loans
 
Retail
Sales Finance
 
Total
 
 
 
 
 
 
 
 
 
 
 
June 30, 2016
 
 

 
 

 
 

 
 

 
 

Gross receivables *
 
$
15,518

 
$

 
$
207

 
$
17

 
$
15,742

Unearned finance charges and points and fees
 
(2,204
)
 

 
1

 
(1
)
 
(2,204
)
Accrued finance charges
 
145

 

 
1

 

 
146

Deferred origination costs
 
73

 

 

 

 
73

Total
 
$
13,532

 
$

 
$
209

 
$
16

 
$
13,757

 
 
 
 
 
 
 
 
 
 
 
December 31, 2015
 
 

 
 

 
 

 
 

 
 

Gross receivables *
 
$
15,353

 
$
1,672

 
$
534

 
$
25

 
$
17,584

Unearned finance charges and points and fees
 
(2,261
)
 

 

 
(2
)
 
(2,263
)
Accrued finance charges
 
147

 
31

 
4

 

 
182

Deferred origination costs
 
56

 

 

 

 
56

Total
 
$
13,295

 
$
1,703

 
$
538

 
$
23

 
$
15,559

                                      
*
Gross receivables are defined as follows:

Finance receivables purchased as a performing receivable — gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts; additionally, the remaining unearned discount, net of premium established at the time of purchase, is included in both interest bearing and precompute accounts to reflect the finance receivable balance at its initial fair value;

Finance receivables originated subsequent to the respective OneMain and Fortress acquisitions — gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts;

Purchased credit impaired finance receivables — gross finance receivables equal the remaining estimated cash flows less the current balance of accretable yield on the purchased credit impaired accounts; and

Troubled debt restructured (“TDR”) finance receivables — gross finance receivables equal the UPB for interest bearing accounts and the gross remaining contractual payments for precompute accounts; additionally, the remaining unearned discount, net of premium established at the time of purchase, is included in both interest bearing and precompute accounts previously purchased as a performing receivable.
Schedule of unused credit lines extended to customers by the Company
Unused lines of credit extended to customers by the Company were as follows:
(dollars in millions)
 
June 30,
2016
 
December 31,
2015
 
 
 
 
 
Personal loans
 
$
1

 
$
2

SpringCastle Portfolio
 

 
365

Real estate loans
 
18

 
30

Total
 
$
19

 
$
397

Summary of net finance receivables by type and by days delinquent
The following is a summary of net finance receivables held for investment by type and by number of days delinquent:
(dollars in millions)
 
Personal
Loans
 
SpringCastle
Portfolio
 
Real Estate
Loans
 
Retail
Sales Finance
 
Total
 
 
 
 
 
 
 
 
 
 
 
June 30, 2016
 
 

 
 

 
 

 
 

 
 

Net finance receivables:
 
 

 
 

 
 

 
 

 
 

60-89 days past due
 
$
124

 
$

 
$
6

 
$

 
$
130

90-119 days past due
 
96

 

 
4

 

 
100

120-149 days past due
 
81

 

 
3

 

 
84

150-179 days past due
 
77

 

 
3

 

 
80

180 days or more past due
 
9

 

 
21

 

 
30

Total delinquent finance receivables
 
387

 

 
37

 

 
424

Current
 
12,975

 

 
162

 
15

 
13,152

30-59 days past due
 
170

 

 
10

 
1

 
181

Total
 
$
13,532

 
$

 
$
209

 
$
16

 
$
13,757

 
 
 
 
 
 
 
 
 
 
 
December 31, 2015
 
 

 
 

 
 

 
 

 
 

Net finance receivables:
 
 

 
 

 
 

 
 

 
 

60-89 days past due
 
$
127

 
$
26

 
$
19

 
$

 
$
172

90-119 days past due
 
97

 
16

 
3

 

 
116

120-149 days past due
 
58

 
12

 
2

 
1

 
73

150-179 days past due
 
62

 
11

 
2

 

 
75

180 days or more past due
 
4

 
1

 
13

 

 
18

Total delinquent finance receivables
 
348

 
66

 
39

 
1

 
454

Current
 
12,777

 
1,588

 
486

 
22

 
14,873

30-59 days past due
 
170

 
49

 
13

 

 
232

Total
 
$
13,295

 
$
1,703

 
$
538

 
$
23

 
$
15,559

Schedule of performing and nonperforming net finance receivables by type
Our performing and nonperforming net finance receivables held for investment by type were as follows:
(dollars in millions)

Personal
Loans
 
SpringCastle
Portfolio
 
Real Estate
Loans
 
Retail
Sales Finance
 
Total




 


 


 


 


June 30, 2016

 

 
 

 
 

 
 

 
 

Performing

$
13,269

 
$

 
$
178

 
$
16

 
$
13,463

Nonperforming

263

 

 
31

 

 
294

Total

$
13,532

 
$

 
$
209

 
$
16

 
$
13,757





 


 


 


 


December 31, 2015

 

 
 

 
 

 
 

 
 

Performing

$
13,074

 
$
1,663

 
$
518

 
$
22

 
$
15,277

Nonperforming

221

 
40

 
20

 
1

 
282

Total

$
13,295

 
$
1,703

 
$
538

 
$
23

 
$
15,559

Schedule of purchased credit impaired finance receivables held for investment and held for sale
Information regarding our purchased credit impaired finance receivables held for investment and held for sale were as follows:
(dollars in millions)
 
OM Loans
 
SCP Loans
 
FA Loans *
 
Total
 
 
 
 
 
 
 
 
 
June 30, 2016
 
 
 
 

 
 

 
 

Carrying amount, net of allowance
 
$
445

 
$

 
$
85

 
$
530

Outstanding balance
 
600

 

 
129

 
729

Allowance for purchased credit impaired finance receivable losses
 
29

 

 
8

 
37

 
 
 
 
 
 
 
 
 
December 31, 2015
 
 
 
 

 
 

 
 

Carrying amount, net of allowance
 
$
658

 
$
350

 
$
89

 
$
1,097

Outstanding balance
 
919

 
482

 
136

 
1,537

Allowance for purchased credit impaired finance receivable losses
 

 

 
12

 
12

                                      
*
Purchased credit impaired FA Loans held for sale included in the table above were as follows:
(dollars in millions)
 
FA Loans
 
 
 
June 30, 2016
 
 

Carrying amount
 
$
68

Outstanding balance
 
103

 
 
 
December 31, 2015
 
 

Carrying amount
 
$
59

Outstanding balance
 
89

Purchased credit impaired FA Loans held for sale
*
Purchased credit impaired FA Loans held for sale included in the table above were as follows:
(dollars in millions)
 
FA Loans
 
 
 
June 30, 2016
 
 

Carrying amount
 
$
68

Outstanding balance
 
103

 
 
 
December 31, 2015
 
 

Carrying amount
 
$
59

Outstanding balance
 
89

Changes in accretable yield for purchased credit impaired finance receivables held for investment and held for sale
Changes in accretable yield for purchased credit impaired finance receivables held for investment and held for sale were as follows:
(dollars in millions)
 
OM Loans
 
SCP Loans
 
FA Loans
 
Total
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 
 
 

 
 

 
 

Balance at beginning of period
 
$
104

 
$

 
$
74

 
$
178

Accretion (a)
 
(17
)
 

 
(2
)
 
(19
)
Reclassifications to nonaccretable difference (b)
 

 

 
(11
)
 
(11
)
Balance at end of period
 
$
87

 
$

 
$
61

 
$
148

 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 

 
 

 
 

Balance at beginning of period
 
$

 
$
431

 
$
54

 
$
485

Accretion (a)
 

 
(20
)
 
(2
)
 
(22
)
Reclassifications from nonaccretable difference (b)
 

 

 
1

 
1

Balance at end of period
 
$

 
$
411

 
$
53

 
$
464

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 

 
 

 
 

Balance at beginning of period
 
$
151

 
$
375

 
$
66

 
$
592

Accretion (a)
 
(41
)
 
(16
)
 
(4
)
 
(61
)
Other (c)
 
(23
)
 

 

 
(23
)
Reclassifications to nonaccretable difference (b)
 

 

 
(1
)
 
(1
)
Transfer due to finance receivables sold
 

 
(359
)
 

 
(359
)
Balance at end of period
 
$
87

 
$

 
$
61

 
$
148

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 

 
 

 
 

Balance at beginning of period
 
$

 
$
452

 
$
54

 
$
506

Accretion (a)
 

 
(41
)
 
(4
)
 
(45
)
Reclassifications from nonaccretable difference (b)
 

 

 
3

 
3

Balance at end of period
 
$

 
$
411

 
$
53

 
$
464

                                      
(a)
Accretion on our purchased credit impaired FA Loans held for sale included in the table above were as follows:
(dollars in millions)
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
 
 
 
 
 
 
 
 
 
Accretion
 
$
1

 
$
2

 
$
2

 
$
3



(b)
Reclassifications from (to) nonaccretable difference represents the increases (decreases) in accretion resulting from higher (lower) estimated undiscounted cash flows.

(c)
Other reflects a measurement period adjustment in the first quarter of 2016 based on a change in the expected cash flows in the purchase credit impaired portfolio related to the OneMain Acquisition. The measurement period adjustment created a change of $23 million to the beginning balance of the OM Loans accretable yield.
Schedule of Accretion on our purchased credit impaired FA Loans held for sale
Accretion on our purchased credit impaired FA Loans held for sale included in the table above were as follows:
(dollars in millions)
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2016
 
2015
 
2016
 
2015
 
 
 
 
 
 
 
 
 
Accretion
 
$
1

 
$
2

 
$
2

 
$
3

Schedule of information regarding TDR finance receivables
Information regarding TDR finance receivables held for investment and held for sale were as follows:
(dollars in millions)
 
Personal
Loans (a)
 
SpringCastle
Portfolio
 
Real Estate
Loans (a)
 
Total
 
 
 
 
 
 
 

 
 
June 30, 2016
 
 
 
 
 
 

 
 
TDR gross finance receivables (b)
 
$
88

 
$

 
$
201

 
$
289

TDR net finance receivables
 
88

 

 
202

 
290

Allowance for TDR finance receivable losses
 
36

 

 
12

 
48

 
 
 
 
 
 
 

 
 
December 31, 2015
 
 
 
 
 
 

 
 
TDR gross finance receivables (b)
 
$
46

 
$
14

 
$
200

 
$
260

TDR net finance receivables
 
46

 
13

 
201

 
260

Allowance for TDR finance receivable losses
 
17

 
4

 
34

 
55

(a)
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Personal
Loans
 
Real Estate
Loans
 
Total
 
 
 
 
 

 
 
June 30, 2016
 
 
 
 

 
 
TDR gross finance receivables
 
$

 
$
154

 
$
154

TDR net finance receivables
 

 
155

 
155

 
 
 
 
 

 
 
December 31, 2015
 
 
 
 

 
 
TDR gross finance receivables
 
$
2

 
$
92

 
$
94

TDR net finance receivables
 
2

 
92

 
94



(b)
As defined earlier in this Note.
TDR finance receivables held for sale
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Personal
Loans
 
Real Estate
Loans
 
Total
 
 
 
 
 

 
 
June 30, 2016
 
 
 
 

 
 
TDR gross finance receivables
 
$

 
$
154

 
$
154

TDR net finance receivables
 

 
155

 
155

 
 
 
 
 

 
 
December 31, 2015
 
 
 
 

 
 
TDR gross finance receivables
 
$
2

 
$
92

 
$
94

TDR net finance receivables
 
2

 
92

 
94

Schedule of TDR average net receivables and finance charges recognized on TDR finance receivables
TDR average net receivables held for investment and held for sale and finance charges recognized on TDR finance receivables held for investment and held for sale were as follows:
(dollars in millions)
 
Personal
Loans *
 
SpringCastle
Portfolio
 
Real Estate
Loans *
 
Total
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 

 
 

 
 

 
 

TDR average net receivables
 
$
83

 
$

 
$
202

 
$
285

TDR finance charges recognized
 
2

 

 
3

 
5

 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
 
 
TDR average net receivables
 
$
28

 
$
12

 
$
198

 
$
238

TDR finance charges recognized
 
1

 

 
3

 
4

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
 
 
TDR average net receivables
 
$
73

 
$

 
$
202

 
$
275

TDR finance charges recognized
 
3

 

 
6

 
9

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
 
 
TDR average net receivables
 
$
27

 
$
11

 
$
196

 
$
234

TDR finance charges recognized
 
2

 

 
6

 
8

                                      
*
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Personal
Loans
 
Real Estate
Loans
 
Total
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 
 
 

 
 
TDR average net receivables
 
$
1

 
$
112

 
$
113

TDR finance charges recognized
 

 
2

 
2

 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
TDR average net receivables
 
$

 
$
91

 
$
91

TDR finance charges recognized
 

 
1

 
1

 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
TDR average net receivables
 
$
2

 
$
102

 
$
104

TDR finance charges recognized
 

 
3

 
3

 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
TDR average net receivables
 
$

 
$
91

 
$
91

TDR finance charges recognized
 

 
2

 
2

TDR average net receivables held for sale and finance charges recognized on TDR finance receivables held for sale
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Personal
Loans
 
Real Estate
Loans
 
Total
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 
 
 

 
 
TDR average net receivables
 
$
1

 
$
112

 
$
113

TDR finance charges recognized
 

 
2

 
2

 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
TDR average net receivables
 
$

 
$
91

 
$
91

TDR finance charges recognized
 

 
1

 
1

 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
TDR average net receivables
 
$
2

 
$
102

 
$
104

TDR finance charges recognized
 

 
3

 
3

 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
TDR average net receivables
 
$

 
$
91

 
$
91

TDR finance charges recognized
 

 
2

 
2

Schedule of information regarding new volume of the TDR finance receivables
Information regarding the new volume of the TDR finance receivables held for investment and held for sale were as follows:
(dollars in millions)
 
Personal
Loans (a)
 
SpringCastle
Portfolio
 
Real Estate
Loans (a)
 
Total
 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 

 
 

 
 

 
 

Pre-modification TDR net finance receivables
 
$
50

 
$

 
$
6

 
$
56

Post-modification TDR net finance receivables:
 
 
 
 
 
 
 
 
Rate reduction
 
$
47

 
$

 
$
5

 
$
52

Other (b)
 
2

 

 
1

 
3

Total post-modification TDR net finance receivables
 
$
49

 
$

 
$
6

 
$
55

Number of TDR accounts
 
6,709

 

 
116

 
6,825

 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$
7

 
$
2

 
$
6

 
$
15

Post-modification TDR net finance receivables:
 
 
 
 
 
 
 
 
Rate reduction
 
$
3

 
$
2

 
$
5

 
$
10

Other (b)
 
3

 

 
2

 
5

Total post-modification TDR net finance receivables
 
$
6

 
$
2

 
$
7

 
$
15

Number of TDR accounts
 
1,479

 
213

 
99

 
1,791

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$
100

 
$
1

 
$
10

 
$
111

Post-modification TDR net finance receivables:
 
 
 
 
 
 
 
 
Rate reduction
 
$
93

 
$
1

 
$
8

 
$
102

Other (b)
 
5

 

 
2

 
7

Total post-modification TDR net finance receivables
 
$
98

 
$
1

 
$
10

 
$
109

Number of TDR accounts
 
13,625

 
157

 
205

 
13,987

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$
16

 
$
4

 
$
10

 
$
30

Post-modification TDR net finance receivables:
 
 
 
 
 
 
 


Rate reduction
 
$
8

 
$
4

 
$
9

 
$
21

Other (b)
 
6

 

 
2

 
8

Total post-modification TDR net finance receivables
 
$
14

 
$
4

 
$
11

 
$
29

Number of TDR accounts
 
3,343

 
408

 
177

 
3,928

(a)
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Personal
Loans
 
Real Estate
Loans
 
Total
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 

 
 

 
 

Pre-modification TDR net finance receivables *
 
$

 
$
1

 
$
1

Post-modification TDR net finance receivables *
 
$

 
$
1

 
$
1

Number of TDR accounts
 
46

 
32

 
78

 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Post-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Number of TDR accounts
 

 
35

 
35

 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
Pre-modification TDR net finance receivables *
 
$

 
$
2

 
$
2

Post-modification TDR net finance receivables *
 
$

 
$
2

 
$
2

Number of TDR accounts
 
174

 
51

 
225

 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Post-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Number of TDR accounts
 

 
44

 
44


*
Pre- and post-modification TDR personal loans held for sale for the three and six months ended June 30, 2016 were less than $1 million and, therefore, are not quantified in the table above.

(b)
“Other” modifications primarily include forgiveness of principal or interest.

new volume of the TDR finance receivables held for sale
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Personal
Loans
 
Real Estate
Loans
 
Total
 
 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 

 
 

 
 

Pre-modification TDR net finance receivables *
 
$

 
$
1

 
$
1

Post-modification TDR net finance receivables *
 
$

 
$
1

 
$
1

Number of TDR accounts
 
46

 
32

 
78

 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Post-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Number of TDR accounts
 

 
35

 
35

 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
Pre-modification TDR net finance receivables *
 
$

 
$
2

 
$
2

Post-modification TDR net finance receivables *
 
$

 
$
2

 
$
2

Number of TDR accounts
 
174

 
51

 
225

 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
Pre-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Post-modification TDR net finance receivables
 
$

 
$
3

 
$
3

Number of TDR accounts
 

 
44

 
44


*
Pre- and post-modification TDR personal loans held for sale for the three and six months ended June 30, 2016 were less than $1 million and, therefore, are not quantified in the table above.
Schedule of Troubled Debt Restructurings, Subsequently Defaulted
Net finance receivables held for investment and held for sale that were modified as TDR finance receivables within the previous 12 months and for which there was a default during the period to cause the TDR finance receivables to be considered nonperforming (90 days or more past due) were as follows:
(dollars in millions)
 
Personal
Loans
 
SpringCastle
Portfolio
 
Real Estate
Loans (a)
 
Total
 
 
 

 
 
 
 
 
 
Three Months Ended June 30, 2016
 
 

 
 

 
 
 
 
TDR net finance receivables (b)
 
$
4

 
$

 
$
1

 
$
5

Number of TDR accounts
 
640

 

 
19

 
659

 
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2015
 
 
 
 
 
 
 
 
TDR net finance receivables (b) (c)
 
$
2

 
$
1

 
$

 
$
3

Number of TDR accounts
 
457

 
86

 
8

 
551

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2016
 
 
 
 
 
 
 
 
TDR net finance receivables (b) (d)
 
$
6

 
$

 
$
2

 
$
8

Number of TDR accounts
 
1,040

 
19

 
39

 
1,098

 
 
 
 
 
 
 
 
 
Six Months Ended June 30, 2015
 
 
 
 
 
 
 
 
TDR net finance receivables (b)
 
$
2

 
$
1

 
$
1

 
$
4

Number of TDR accounts
 
514

 
96

 
26

 
636


                                      
(a)
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Real Estate
Loans
 
 
 
Three Months Ended June 30, 2016
 
 
TDR net finance receivables *
 
$

Number of TDR accounts
 
12

 
 
 
Three Months Ended June 30, 2015
 
 
TDR net finance receivables
 
$
1

Number of TDR accounts
 
4

 
 
 
Six Months Ended June 30, 2016
 
 
TDR net finance receivables
 
$
1

Number of TDR accounts
 
21

 
 
 
Six Months Ended June 30, 2015
 
 
TDR net finance receivables
 
$
1

Number of TDR accounts
 
13


*
TDR real estate loans held for sale for the three months ended June 30, 2016 that defaulted during the previous 12-month period were less than $1 million and, therefore, are not quantified in the combined table above.

(b)
Represents the corresponding balance of TDR net finance receivables at the end of the month in which they defaulted.

(c)
TDR real estate loans for the three months ended June 30, 2015 that defaulted during the previous 12-month period were less than $1 million and, therefore, are not quantified in the combined table above.

(d)
TDR SpringCastle Portfolio loans for the six months ended June 30, 2016 that defaulted during the previous 12-month period were less than $1 million and, therefore, are not quantified in the combined table above.
Schedule of Trouble Debt Restructurings, Subsequently Defaulted, Held for Sale
TDR finance receivables held for sale included in the table above were as follows:
(dollars in millions)
 
Real Estate
Loans
 
 
 
Three Months Ended June 30, 2016
 
 
TDR net finance receivables *
 
$

Number of TDR accounts
 
12

 
 
 
Three Months Ended June 30, 2015
 
 
TDR net finance receivables
 
$
1

Number of TDR accounts
 
4

 
 
 
Six Months Ended June 30, 2016
 
 
TDR net finance receivables
 
$
1

Number of TDR accounts
 
21

 
 
 
Six Months Ended June 30, 2015
 
 
TDR net finance receivables
 
$
1

Number of TDR accounts
 
13


*
TDR real estate loans held for sale for the three months ended June 30, 2016 that defaulted during the previous 12-month period were less than $1 million and, therefore, are not quantified in the combined table above.