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.



	2015													2014
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,	$	7,050		$	3,439			$	3,696		$	14,185		8,456			$	3,795			$	4,013		$	16,264
Gross charge-offs	1,269			2,626				46			3,941			1,613			2,882				106			4,601
Gross recoveries	(577		)	(278		)		(64		)	(919		)	(629		)	(311		)		(120		)	(1,060		)
Net charge-offs/(recoveries)	692			2,348				(18		)	3,022			984			2,571				(14		)	3,541
Write-offs of PCI loans^(a)	162			—				—			162			196			—				—			196
Provision for loan losses	(346		)	2,348				461			2,463			180			2,371				(183		)	2,368
Other	(1		)	(5		)		8			2			2			(5		)		(3		)	(6		)
Ending balance at September 30,	$	5,849		$	3,434			$	4,183		$	13,466		$	7,458		$	3,590			$	3,841		$	14,889

Allowance for loan losses by impairment methodology
Asset-specific^(b)	$	359		$	485		^(c)	$	281		$	1,125		$	618		$	500		^(c)	$	124		$	1,242
Formula-based	2,702			2,949				3,902			9,553			3,178			3,090				3,717			9,985
PCI	2,788			—				—			2,788			3,662			—				—			3,662
Total allowance for loan losses	$	5,849		$	3,434			$	4,183		$	13,466		$	7,458		$	3,590			$	3,841		$	14,889

Loans by impairment methodology
Asset-specific	$	9,817		$	1,563			$	1,121		$	12,501		$	12,779		$	2,227			$	664		$	15,670
Formula-based	279,679			124,071				345,802			749,552			227,113			124,337				319,692			671,142
PCI	42,236			—				4			42,240			48,487			—				5			48,492
Total retained loans	$	331,732		$	125,634			$	346,927		$	804,293		$	288,379		$	126,564			$	320,361		$	735,304

Impaired collateral-dependent loans
Net charge-offs	$	84		$	—			$	2		$	86		$	105		$	—			$	8		$	113
Loans measured at fair value of collateral less cost to sell	2,653			—				325			2,978			3,138			—				315			3,453

Allowance for lending-related commitments
Beginning balance at January 1,	$	13		$	—			$	609		$	622		$	8		$	—			$	697		$	705
Provision for lending-related commitments	1			—				112			113			1			—				(70		)	(69		)
Other	—			—				—			—			—			—				1			1
Ending balance at September 30,	$	14		$	—			$	721		$	735		$	9		$	—			$	628		$	637

Allowance for lending-related commitments by impairment methodology
Asset-specific	$	—		$	—			$	69		$	69		$	—		$	—			$	68		$	68
Formula-based	14			—				652			666			9			—				560			569
Total allowance for lending-related commitments	$	14		$	—			$	721		$	735		$	9		$	—			$	628		$	637

Lending-related commitments by impairment methodology
Asset-specific	$	—		$	—			$	176		$	176		$	—		$	—			$	134		$	134
Formula-based	60,005			526,433				354,172			940,610			54,912			531,301				470,857			1,057,070
Total lending-related commitments	$	60,005		$	526,433			$	354,348		$	940,786		$	54,912		$	531,301			$	470,991		$	1,057,204


(a)	Write-offs of PCI loans are recorded against the allowance for loan losses when actual losses for a pool exceed estimated losses that were recorded as purchase accounting adjustments at the time of acquisition. A write-off of a PCI loan is recognized when the underlying loan is removed from a pool (e.g., upon liquidation).


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


(c)	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.