Finance Receivables (Tables)

9 Months Ended

Sep. 30, 2015

Finance receivables, net were as follows (in millions):



	September 30, 2015			December 31, 2014
Consumer
Retail financing, gross	$	61,241		$	55,856
Unearned interest supplements	(2,117		)	(1,760		)
Consumer finance receivables	59,124			54,096
Non-Consumer
Dealer financing	32,151			31,340
Other financing	1,049			1,026
Non-Consumer finance receivables	33,200			32,366
Total recorded investment	$	92,324		$	86,462

Recorded investment in finance receivables	$	92,324		$	86,462
Allowance for credit losses	(356		)	(321		)
Finance receivables, net (a)	$	91,968		$	86,141

Net finance receivables subject to fair value (b)	$	90,163		$	84,468
Fair value	91,848			85,941

__________


(a)	On the consolidated balance sheet at September 30, 2015 and December 31, 2014, $6.8 billion and $5 billion, respectively, are reclassified to Other receivables, net, resulting in Finance receivables, net of $85.2 billion and $81.1 billion, respectively.


(b)	At September 30, 2015 and December 31, 2014, excludes $1.8 billion and $1.7 billion, respectively, of certain receivables (primarily direct financing leases) that are not subject to fair value disclosure requirements.

The aging analysis of our finance receivables balances were as follows (in millions):



	September 30, 2015		December 31, 2014
Consumer
31-60 days past due	$	597	$	718
61-90 days past due	94		97
91-120 days past due	25		29
Greater than 120 days past due	39		52
Total past due	755		896
Current	58,369		53,200
Consumer finance receivables	59,124		54,096

Non-Consumer
Total past due	127		117
Current	33,073		32,249
Non-Consumer finance receivables	33,200		32,366
Total recorded investment	$	92,324	$	86,462

The credit quality analysis of our dealer financing receivables was as follows (in millions):