An analysis of the allowance for credit losses related to finance receivables for the periods ended March 31 was as follows (in millions):



	First Quarter 2016
	Consumer			Non-Consumer		Total
Allowance for credit losses
Beginning balance	$	357		$	16	$	373
Charge-offs	(102		)	1		(101		)
Recoveries	29			1		30
Provision for credit losses	102			1		103
Other (a)	4			1		5
Ending balance (b)	$	390		$	20	$	410

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	371		$	13	$	384
Specific impairment allowance	19			7		26
Ending balance (b)	390			20		410

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	60,581			33,587		94,168
Specifically evaluated for impairment	373			149		522
Recorded investment	60,954			33,736		94,690

Ending balance, net of allowance for credit losses	$	60,564		$	33,716	$	94,280

__________


(a)	Primarily represents amounts related to translation adjustments.


(b)	Total allowance, including reserves for operating leases, was $463 million.



	First Quarter 2017
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	469		$	15		$	484
Charge-offs	(123		)	(2		)	(125		)
Recoveries	34			—			34
Provision for credit losses	121			—			121
Other (a)	3			—			3
Ending balance (b)	$	504		$	13		$	517

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	483		$	13		$	496
Specific impairment allowance	21			—			21
Ending balance (b)	504			13			517

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	65,950			33,317			99,267
Specifically evaluated for impairment	385			164			549
Recorded investment	66,335			33,481			99,816

Ending balance, net of allowance for credit losses	$	65,831		$	33,468		$	99,299

__________


(a)	Primarily represents amounts related to translation adjustments.


(b)	Total allowance, including reserves for operating leases, was $584 million.