ALLOWANCE FOR CREDIT LOSSES

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 2018
	Consumer			Non-Consumer			Total Allowance
Allowance for credit losses
Beginning balance	$	582		$	15		$	597
Charge-offs	(131		)	(2		)	(133		)
Recoveries	39			1			40
Provision for credit losses	92			2			94
Other	2			—			2
Ending balance	$	584		$	16		$	600


Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	563		$	15		$	578
Specific impairment allowance	21			1			22
Ending balance	584			16			600

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	75,989			45,059			121,048
Specifically evaluated for impairment	380			108			488
Recorded investment	76,369			45,167			121,536

Ending balance, net of allowance for credit losses	$	75,785		$	45,151		$	120,936



	First Quarter 2019
	Consumer			Non-Consumer			Total Allowance
Allowance for credit losses
Beginning balance	$	566		$	23		$	589
Charge-offs	(137		)	(17		)	(154		)
Recoveries	43			2			45
Provision for credit losses	24			9			33
Other	—			—			—
Ending balance	$	496		$	17		$	513

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	477		$	16		$	493
Specific impairment allowance	19			1			20
Ending balance	496			17			513

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	74,555			44,725			119,280
Specifically evaluated for impairment	359			124			483
Recorded investment	74,914			44,849			119,763

Ending balance, net of allowance for credit losses	$	74,418		$	44,832		$	119,250