An analysis of the allowance for credit losses related to finance receivables for the years ended December 31 were as follows (in millions):



	2014
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	327		$	30		$	357
Charge-offs	(294		)	(6		)	(300		)
Recoveries	131			9			140
Provision for credit losses	150			(17		)	133
Other (a)	(9		)	—			(9		)
Ending balance (b)	$	305		$	16		$	321

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	282		$	16		$	298
Specific impairment allowance	23			—			23
Ending balance (b)	305			16			321

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	53,681			32,261			85,942
Specifically evaluated for impairment	415			105			520
Recorded investment	54,096			32,366			86,462

Ending balance, net of allowance for credit losses	$	53,791		$	32,350		$	86,141

__________


(a)	Primarily represents amounts related to translation adjustments.


(b)	Total allowance, including reserves for operating leases, was $359 million.



	2013
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	360		$	29		$	389
Charge-offs	(289		)	(15		)	(304		)
Recoveries	144			5			149
Provision for credit losses	112			12			124
Other (a)	—			(1		)	(1		)
Ending balance (b)	$	327		$	30		$	357

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	304		$	28		$	332
Specific impairment allowance	23			2			25
Ending balance (b)	327			30			357

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	49,762			30,905			80,667
Specifically evaluated for impairment	435			71			506
Recorded investment	50,197			30,976			81,173

Ending balance, net of allowance for credit losses	$	49,870		$	30,946		$	80,816

__________


(a)	Primarily represents amounts related to translation adjustments.


(b)	Total allowance, including reserves for operating leases, was $380 million