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Loans and Accounts Receivable (Tables)
 12 Months Ended
Dec. 31, 2019
Receivables [Abstract]  
Card Member receivables segment detail
Card Member loans by segment and Other loans as of December 31, 2019 and 2018 consisted of: 
(Millions)20192018
Global Consumer Services Group(a)
$73,266  $69,458  
Global Commercial Services14,115  12,396  
Card Member loans87,381  81,854  
Less: Reserve for losses2,383  2,134  
Card Member loans, net$84,998  $79,720  
Other loans, net(b)
$4,626  $3,676  
(a)Includes approximately $32.2 billion and $33.2 billion of gross Card Member loans available to settle obligations of a consolidated VIE as of December 31, 2019 and 2018, respectively.
(b)Other loans primarily represent consumer and commercial non-card financing products. Other loans are presented net of reserves for losses of $152 million and $124 million as of December 31, 2019 and 2018, respectively.
Card Member loans segment detail
Card Member receivables by segment as of December 31, 2019 and 2018 consisted of:
(Millions)20192018
Global Consumer Services Group (a)
$22,844  $21,455  
Global Commercial Services34,569  34,438  
Card Member receivables57,413  55,893  
Less: Reserve for losses619  573  
Card Member receivables, net$56,794  $55,320  
(a)Includes $8.3 billion and $8.5 billion of gross Card Member receivables available to settle obligations of a consolidated VIE as of December 31, 2019 and 2018, respectively.
Aging of Card Member loans and receivables The following table presents the aging of Card Member loans and receivables as of December 31, 2019 and 2018:
2019 (millions)Current30-59
Days Past Due		60-89
Days Past Due		90+
Days Past
Due		Total
Card Member Loans:
Global Consumer Services Group$72,101  $322  $253  $590  $73,266  
Global Commercial Services
Global Small Business Services13,898  56  40  85  14,079  
Global Corporate Payments(a)
(b)(b)(b)—  36  
Card Member Receivables:
Global Consumer Services Group22,560  86  58  140  22,844  
Global Commercial Services
Global Small Business Services$17,113  $99  $58  $134  $17,404  
Global Corporate Payments(a)
(b)(b)(b)$136  $17,165  

2018 (millions)Current30-59
Days Past Due		60-89
Days Past Due		90+
Days Past
Due		Total
Card Member Loans:
Global Consumer Services Group$68,442  $290  $220  $506  $69,458  
Global Commercial Services
Global Small Business Services12,195  51  32  73  12,351  
Global Corporate Payments(a)
(b)(b)(b)—  45  
Card Member Receivables:
Global Consumer Services Group21,207  80  50  118  21,455  
Global Commercial Services
Global Small Business Services$16,460  $101  $53  $114  $16,728  
Global Corporate Payments(a)
(b)(b)(b)$129  $17,710  
(a)Delinquency data is tracked based on days past billing status rather than days past due. A Card Member account is considered 90 days past billing if payment has not been received within 90 days of the Card Member’s billing statement date. In addition, if we initiate collection procedures on an account prior to the account becoming 90 days past billing, the associated Card Member loan or receivable balance is classified as 90 days past billing. These amounts are shown above as 90+ Days Past Due for presentation purposes. See also (b).
(b)Delinquency data for periods other than 90+ days past billing is not available due to system constraints. Therefore, such data has not been utilized for risk management purposes. The balances that are current to 89 days past due can be derived as the difference between the Total and the 90+ Days Past Due balances.
Credit quality indicators for loans and receivables
The following tables present the key credit quality indicators as of or for the years ended December 31:
20192018
Net Write-Off RateNet Write-Off Rate
Principal
Only(a)
Principal,
Interest, &
Fees(a)
30+
Days Past Due
as a % of
Total
Principal
Only(a)
Principal,
Interest, &
Fees(a)
30+
Days Past Due
as a % of
Total
Card Member Loans:
Global Consumer Services Group2.3 %2.8 %1.6 %2.1 %2.5 %1.5 %
Global Small Business Services1.9 %2.2 %1.3 %1.7 %2.0 %1.3 %
Card Member Receivables:
Global Consumer Services Group1.7 %1.9 %1.2 %1.6 %1.8 %1.2 %
Global Small Business Services1.9 %2.1 %1.7 %1.7 %2.0 %1.6 %

20192018
Net Loss
Ratio as
a % of
Charge
Volume		90+
Days Past Billing
as a % of
Receivables		Net Loss
Ratio as
a % of
Charge
Volume		90+
Days Past Billing
as a % of
Receivables
Card Member Receivables:
Global Corporate Payments0.08 %0.8 %0.11 %0.7 %
(a)We present a net write-off rate based on principal losses only (i.e., excluding interest and/or fees) to be consistent with industry convention. In addition, because we consider uncollectible interest and/or fees in estimating our reserves for credit losses, a net write-off rate including principal, interest and/or fees is also presented.
Impaired Card Member loans and receivables
The following tables provide additional information with respect to our impaired Card Member loans and receivables as of December 31, 2019, 2018 and 2017. Impaired Card Member loans and receivables outside the U.S. are not significant as of December 31, 2019, 2018 and 2017; therefore, such loans and receivables are not included in the following tables unless otherwise noted.
As of December 31, 2019
Accounts Classified
as a TDR (c)
(Millions)
Over 90 days Past Due & Accruing Interest(a)
Non-Accruals(b)
In Program(d)
Out of Program(e)
Total Impaired BalanceUnpaid Principal BalanceAllowance for TDRs
Card Member Loans:
Global Consumer Services Group(f)
$384  $284  $500  $175  $1,343  $1,199  $137  
Global Commercial Services44  54  97  38  233  220  22  
Card Member Receivables:
Global Consumer Services Group—  —  56  16  72  72  3  
Global Commercial Services—  —  109  30  139  138  6  
Total$428  $338  $762  $259  $1,787  $1,629  $168  

As of December 31, 2018
Accounts Classified
as a TDR (c)
(Millions)
Over 90 days Past Due & Accruing Interest(a)
Non-Accruals(b)
In Program(d)
Out of Program(e)
Total Impaired BalanceUnpaid Principal BalanceAllowance for TDRs
Card Member Loans:
Global Consumer Services Group(f)
$344  $236  $313  $131  $1,024  $923  $80  
Global Commercial Services43  43  59  29  174  161  14  
Card Member Receivables:
Global Consumer Services Group—  —  29  13  42  42  2  
Global Commercial Services—  —  61  25  86  86  5  
Total$387  $279  $462  $198  $1,326  $1,212  $101  

As of December 31, 2017
Accounts Classified
as a TDR (c)
(Millions)
Over 90 days Past Due & Accruing Interest(a)
Non-Accruals(b)
In Program(d)
Out of Program(e)
Total Impaired BalanceUnpaid Principal BalanceAllowance for TDRs
Card Member Loans:
Global Consumer Services Group(f)
$289  $168  $178  $131  $766  $694  $49  
Global Commercial Services38  31  31  27  127  118  8  
Card Member Receivables:
Global Consumer Services Group—  —  15  9  24  24  1  
Global Commercial Services—  —  37  19  56  56  2  
Total$327  $199  $261  $186  $973  $892  $60  
(a)Our policy is generally to accrue interest through the date of write-off (typically 180 days past due). We establish reserves for interest that we believe will not be collected. Amounts presented exclude Card Member loans classified as a TDR.
(b)Non-accrual loans not in modification programs primarily include certain Card Member loans placed with outside collection agencies for which we have ceased accruing interest. Amounts presented exclude Card Member loans classified as a TDR.
(c)Accounts classified as a TDR include $26 million, $17 million and $15 million that are over 90 days past due and accruing interest and $10 million, $6 million and $5 million that are non-accruals as of December 31, 2019, 2018 and 2017, respectively.
(d)In Program TDRs include Card Member accounts that are currently enrolled in a modification program.
(e)Out of Program TDRs include $188 million, $148 million and $141 million of Card Member accounts that have successfully completed a modification program and $72 million, $50 million and $45 million of Card Member accounts that were not in compliance with the terms of the modification programs as of December 31, 2019, 2018 and 2017, respectively.
(f)GCSG includes balances outside the U.S. of $93 million, $69 million and $56 million that are over 90 days and accruing interest and $77 million, $68 million and $55 million in unpaid principal as of December 31, 2019, 2018 and 2017, respectively.
Interest income recognized and average balance of impaired Card Member loans and receivables
The following table provides information with respect to our average balances and interest income recognized from impaired Card Member loans and the average balances of impaired Card Member receivables for the years ended December 31:
2019 (Millions)Average BalanceInterest Income Recognized
Card Member Loans:
Global Consumer Services Group$1,159  $136  
Global Commercial Services203  25  
Card Member Receivables:
Global Consumer Services Group56  —  
Global Commercial Services112  —  
Total$1,530  $161  

2018 (Millions)Average BalanceInterest Income Recognized
Card Member Loans:
Global Consumer Services Group$878  $109  
Global Commercial Services150  21  
Card Member Receivables:
Global Consumer Services Group33  —  
Global Commercial Services73  —  
Total$1,134  $130  

2017 (Millions)Average BalanceInterest Income Recognized
Card Member Loans:
Global Consumer Services Group$699  $85  
Global Commercial Services120  17  
Card Member Receivables:
Global Consumer Services Group20  —  
Global Commercial Services45  —  
Total$884  $102  
Troubled debt restructurings
The following table provides additional information with respect to Card Member loans and receivables modified as TDRs for the years ended December 31:
2019Number of Accounts
(in thousands)
Outstanding Balances
($ in millions) (a)
Average Interest Rate Reduction
(% points)		Average Payment Term Extensions
(# of months)
Troubled Debt Restructurings:
Card Member Loans78  $602  13(b)
Card Member Receivables9  210  (c) 26
Total87  $812  

2018Number of Accounts
(in thousands)
Outstanding Balances
($ in millions) (a)
Average Interest Rate Reduction
(% points)		Average Payment Term Extensions
(# of months)
Troubled Debt Restructurings:
Card Member Loans51  $377  12(b)
Card Member Receivables6  110  (c) 28
Total57  $487  

2017Number of Accounts
(in thousands)
Outstanding Balances
($ in millions) (a)
Average Interest Rate Reduction
(% points)		Average Payment Term Extensions
(# of months)
Troubled Debt Restructurings:
Card Member Loans33  $224  10(b)
Card Member Receivables6  83  (c) 28
Total39  $307  
(a)Represents the outstanding balance immediately prior to modification. The outstanding balance includes principal, fees and accrued interest on Card Member loans and principal and fees on Card Member receivables. Modifications did not reduce the principal balance.
(b)For Card Member loans, there have been no payment term extensions.
(c)We do not offer interest rate reduction programs for Card Member receivables as the receivables are non-interest bearing.
Troubled debt restructurings that subsequently defaulted
The following table provides information with respect to Card Member loans and receivables modified as TDRs that subsequently defaulted within 12 months of modification for the years ended December 31, 2019, 2018 and 2017. A Card Member is considered in default of a modification program after one and up to two missed payments, depending on the terms of the modification program. For all Card Members that defaulted from a modification program, the probability of default is factored into the reserves for Card Member loans and receivables.
2019Number of Accounts
(thousands)
Aggregated
Outstanding Balances
Upon Default(a)
(millions)
Troubled Debt Restructurings That Subsequently Defaulted:
Card Member Loans12  $86  
Card Member Receivables4  20  
Total16  $106  

Number of Accounts
Aggregated
Outstanding Balances
Upon Default(a)
2018(thousands)(millions)
Troubled Debt Restructurings That Subsequently Defaulted:
Card Member Loans8  $46  
Card Member Receivables4  11  
Total12  $57  

Number of Accounts
Aggregated Outstanding
Balances
Upon Default(a)
2017(thousands)(millions)
Troubled Debt Restructurings That Subsequently Defaulted:
Card Member Loans6  $39  
Card Member Receivables3  7  
Total9  $46  
(a)The outstanding balances upon default include principal, fees and accrued interest on Card Member loans, and principal and fees on Card Member receivables.