The table below summarizes information about the allowance for loan losses, loans by impairment methodology, the allowance for lending-related commitments and lending-related commitments by impairment methodology.



	2013													2012
Nine months ended September 30, (in millions)	Consumer, excluding credit card			Credit card				Wholesale			Total			Consumer, excluding credit card				Credit card				Wholesale			Total
Allowance for loan losses
Beginning balance at January 1,	$	12,292		$	5,501			$	4,143		$	21,936		$	16,294			$	6,999			$	4,316		$	27,609
Gross charge-offs	1,829			3,461				190			5,480			4,001			^(c)	4,494				213			8,708
Gross recoveries	(337		)	(473		)		(196		)	(1,006		)	(393		)		(647		)		(233		)	(1,273		)
Net charge-offs/(recoveries)	1,492			2,988				(6		)	4,474			3,608			^(c)	3,847				(20		)	7,435
Provision for loan losses	(1,346		)	1,588				(130		)	112			314				2,347				(14		)	2,647
Other	(6		)	(4		)		7			(3		)	(12		)		4				11			3
Ending balance at September 30,	$	9,448		$	4,097			$	4,026		$	17,571		$	12,988			$	5,503			$	4,333		$	22,824

Allowance for loan losses by impairment methodology
Asset-specific^(a)	$	689		$	1,080		^(b)	$	209		$	1,978		$	918			$	1,909		^(b)	$	388		$	3,215
Formula-based	3,798			3,017				3,817			10,632			6,359				3,594				3,945			13,898
PCI	4,961			—				—			4,961			5,711				—				—			5,711
Total allowance for loan losses	$	9,448		$	4,097			$	4,026		$	17,571		$	12,988			$	5,503			$	4,333		$	22,824

Loans by impairment methodology
Asset-specific	$	14,149		$	3,468			$	972		$	18,589		$	13,900			$	5,274			$	1,748		$	20,922
Formula-based	219,303			120,204				309,605			649,112			219,983				119,157				295,805			634,945
PCI	54,759			—				11			54,770			61,196				—				23			61,219
Total retained loans	$	288,211		$	123,672			$	310,588		$	722,471		$	295,079			$	124,431			$	297,576		$	717,086

Impaired collateral-dependent loans
Net charge-offs	$	190		$	—			$	16		$	206		$	992			$	—			$	57		$	1,049
Loans measured at fair value of collateral less cost to sell	3,113			—				367			3,480			3,251				—				590			3,841

Allowance for lending-related commitments
Beginning balance at January 1,	$	7		$	—			$	661		$	668		$	7			$	—			$	666		$	673
Provision for lending-related commitments	1			—				8			9			(1		)		—				83			82
Other	1			—				(1		)	—			1				—				(4		)	(3		)
Ending balance at September 30,	$	9		$	—			$	668		$	677		$	7			$	—			$	745		$	752

Allowance for lending-related commitments by impairment methodology
Asset-specific	$	—		$	—			$	71		$	71		$	—			$	—			$	191		$	191
Formula-based	9			—				597			606			7				—				554			561
Total allowance for lending-related commitments	$	9		$	—			$	668		$	677		$	7			$	—			$	745		$	752

Lending-related commitments by impairment methodology
Asset-specific	$	—		$	—			$	244		$	244		$	—			$	—			$	586		$	586
Formula-based	58,787			532,251				448,823			1,039,861			62,183				534,333				421,971			1,018,487
Total lending-related commitments	$	58,787		$	532,251			$	449,067		$	1,040,105		$	62,183			$	534,333			$	422,557		$	1,019,073


(a)	Includes risk-rated loans that have been placed on nonaccrual status and loans that have been modified in a TDR.


(b)	The asset-specific credit card allowance for loan losses is related to loans that have been modified in a TDR; such allowance is calculated based on the loans’ original contractual interest rates and does not consider any incremental penalty rates.


(c)	Consumer, excluding credit card, charge-offs for the nine months ended September 30, 2012 included $825 million of incremental charge-offs for Chapter 7 residential real estate loans and $55 million of incremental charge-offs for Chapter 7 auto loans.