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Allowance for Credit Losses (Notes)
 6 Months Ended
Jun. 30, 2015
Allowance For Credit Losses [Abstract]  
ALLOWANCE FOR CREDIT LOSSES
FINANCIAL SERVICES SECTOR ALLOWANCE FOR CREDIT LOSSES

An analysis of the allowance for credit losses related to finance receivables for the periods ended June 30 was as follows (in millions):
 
Second Quarter 2015
 
First Half 2015
 
Consumer
 
Non-Consumer
 
Total
 
Consumer
 
Non-Consumer
 
Total
Allowance for credit losses
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
$
301

 
$
13

 
$
314

 
$
305

 
$
16

 
$
321

Charge-offs
(70
)
 
(2
)
 
(72
)
 
(150
)
 
(1
)
 
(151
)
Recoveries
31

 
1

 
32

 
61

 
3

 
64

Provision for credit losses
57

 
—

 
57

 
110

 
(4
)
 
106

Other (a)
3

 
1

 
4

 
(4
)
 
(1
)
 
(5
)
Ending balance (b)
$
322

 
$
13

 
$
335

 
$
322

 
$
13

 
$
335

 
 
 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
Collective impairment allowance
 
 
 
 
 
 
$
303

 
$
13

 
$
316

Specific impairment allowance
 
 
 
 
 
 
19

 
—

 
19

Ending balance (b)
 
 
 
 
 
 
322

 
13

 
335

 
 
 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables
 
 
 
 
 
 
Collectively evaluated for impairment
 
 
 
 
 
 
55,527

 
33,098

 
88,625

Specifically evaluated for impairment
 
 
 
 
 
 
380

 
126

 
506

Recorded investment
 
 
 
 
 
 
55,907

 
33,224

 
89,131

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
 
 
 
$
55,585

 
$
33,211

 
$
88,796

__________
(a)
Primarily represents amounts related to translation adjustments.
(b)
Total allowance, including reserves for operating leases, was $380 million.
 
Second Quarter 2014
 
First Half 2014
 
Consumer
 
Non-Consumer
 
Total
 
Consumer
 
Non-Consumer
 
Total
Allowance for credit losses
 
 
 
 
 
 
 
 
 
 
 
Beginning balance
$
307

 
$
27

 
$
334

 
$
327

 
$
30

 
$
357

Charge-offs
(58
)
 
(3
)
 
(61
)
 
(133
)
 
(5
)
 
(138
)
Recoveries
34

 
1

 
35

 
68

 
6

 
74

Provision for credit losses
17

 
—

 
17

 
40

 
(7
)
 
33

Other (a)
3

 
(1
)
 
2

 
1

 
—

 
1

Ending balance (b)
$
303

 
$
24

 
$
327

 
$
303

 
$
24

 
$
327

 
 
 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
Collective impairment allowance
 
 
 
 
 
 
$
281

 
$
23

 
$
304

Specific impairment allowance
 
 
 
 
 
 
22

 
1

 
23

Ending balance (b)
 
 
 
 
 
 
303

 
24

 
327

 
 
 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables
 
 
 
 
 
 
Collectively evaluated for impairment
 
 
 
 
 
 
51,505

 
34,293

 
85,798

Specifically evaluated for impairment
 
 
 
 
 
 
419

 
125

 
544

Recorded investment
 
 
 
 
 
 
51,924

 
34,418

 
86,342

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
 
$
51,621

 
$
34,394

 
$
86,015


__________
(a)
Primarily represents amounts related to translation adjustments.
(b)
Total allowance, including reserves for operating leases, was $353 million.