Financial Services Finance Receivables (Tables)

9 Months Ended

Sep. 30, 2017

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



	December 31, 2016			September 30, 2017
Consumer
Retail financing, gross	$	68,121		$	75,452
Unearned interest supplements	(2,783		)	(3,136		)
Consumer finance receivables	65,338			72,316
Non-Consumer
Dealer financing	31,336			32,123
Non-Consumer finance receivables	31,336			32,123
Total recorded investment	$	96,674		$	104,439

Recorded investment in finance receivables	$	96,674		$	104,439
Allowance for credit losses	(484		)	(575		)
Finance receivables, net	$	96,190		$	103,864

Current portion	$	46,266		$	49,541
Non-current portion	49,924			54,323
Finance receivables, net	$	96,190		$	103,864

Net finance receivables subject to fair value (a)	$	94,066		$	100,773
Fair value	94,785			100,552

__________


(a)	At December 31, 2016 and September 30, 2017, Finance receivables, net includes $2.1 billion and $3.1 billion, respectively, of direct financing leases that are not subject to fair value disclosure requirements. The fair value of finance receivables is categorized within Level 3 of the fair value hierarchy.

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



	December 31, 2016		September 30, 2017
Consumer
31-60 days past due	$	760	$	682
61-90 days past due	114		111
91-120 days past due	34		40
Greater than 120 days past due	39		37
Total past due	947		870
Current	64,391		71,446
Consumer finance receivables	65,338		72,316

Non-Consumer
Total past due	107		135
Current	31,229		31,988
Non-Consumer finance receivables	31,336		32,123
Total recorded investment	$	96,674	$	104,439

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