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Allowance for Credit Losses (Tables)
 9 Months Ended
Sep. 30, 2017
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]  
Allowance for Credit Losses on Financing and Loans and Leases Receivable [Table Text Block]
An analysis of the allowance for credit losses related to finance receivables and net investment in operating leases for the periods ended September 30 (in millions) was as follows:

 
Third Quarter 2016
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
432

 
$
17

 
$
449

 
$
63

 
$
512

Charge-offs
(108
)
 
(5
)
 
(113
)
 
(44
)
 
(157
)
Recoveries
29

 
1

 
30

 
20

 
50

Provision for credit losses
112

 
1

 
113

 
25

 
138

Other (a)
(1
)
 
—

 
(1
)
 
(1
)
 
(2
)
Ending balance
$
464

 
$
14

 
$
478

 
$
63

 
$
541

 
 
 
 
 
 
 
 
 
 
 
First Nine Months 2016
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
357

 
$
16

 
$
373

 
$
49

 
$
422

Charge-offs
(304
)
 
(7
)
 
(311
)
 
(125
)
 
(436
)
Recoveries
89

 
4

 
93

 
60

 
153

Provision for credit losses
323

 
1

 
324

 
79

 
403

Other (a)
(1
)
 
—

 
(1
)
 
—

 
(1
)
Ending balance
$
464

 
$
14

 
$
478

 
$
63

 
$
541

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
445

 
$
12

 
$
457

 
$
63

 
$
520

Specific impairment allowance
19

 
2

 
21

 
—

 
21

Ending balance
464

 
14

 
478

 
63

 
$
541

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
64,743

 
36,120

 
100,863

 
27,024

 
 
Specifically evaluated for impairment
366

 
140

 
506

 
—

 
 
Recorded investment
65,109

 
36,260

 
101,369

 
27,024

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
64,645

 
$
36,246

 
$
100,891

 
$
26,961

 
 
__________
(a)
Primarily represents amounts related to translation adjustments.
NOTE 6. ALLOWANCE FOR CREDIT LOSSES (Continued)

 
Third Quarter 2017
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
507

 
$
15

 
$
522

 
$
66

 
$
588

Charge-offs
(132
)
 
—

 
(132
)
 
(51
)
 
(183
)
Recoveries
36

 
4

 
40

 
25

 
65

Provision for credit losses
146

 
(6
)
 
140

 
29

 
169

Other (a)
5

 
—

 
5

 
—

 
5

Ending balance
$
562

 
$
13

 
$
575

 
$
69

 
$
644

 
 
 
 
 
 
 
 
 
 
 
First Nine Months 2017
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
469

 
$
15

 
$
484

 
$
64

 
$
548

Charge-offs
(366
)
 
(3
)
 
(369
)
 
(155
)
 
(524
)
Recoveries
105

 
8

 
113

 
73

 
186

Provision for credit losses
341

 
(7
)
 
334

 
86

 
420

Other (a)
13

 
—

 
13

 
1

 
14

Ending balance
$
562

 
$
13

 
$
575

 
$
69

 
$
644

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
541

 
$
13

 
$
554

 
$
69

 
$
623

Specific impairment allowance
21

 
—

 
21

 
—

 
21

Ending balance
562

 
13

 
575

 
69

 
$
644

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
72,069

 
38,564

 
110,633

 
27,000

 
 
Specifically evaluated for impairment
387

 
152

 
539

 
—

 
 
Recorded investment
72,456

 
38,716

 
111,172

 
27,000

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
71,894

 
$
38,703

 
$
110,597

 
$
26,931

 
 
__________
(a)
Primarily represents amounts related to translation adjustments.