LENDING ACTIVITIES (Details - Rollforward of the changes in the allowance for losses on Mortgage and other loans receivable) - USD ($) $ in Millions	9 Months Ended
Sep. 30, 2017	Sep. 30, 2016
Changes in the allowance for losses on Mortgage and other loans receivable
Allowance, beginning of year	$ 297	$ 308
Loans charged off	(7)	(15)
Recoveries of loans previously charged off	0	11
Net charge-offs	(7)	(4)
Provision for loan losses	55	(5)
Other	0	0
Allowance, end of period	345	299
Loans modified in a troubled debt restructuring	25	0
Commercial mortgages
Changes in the allowance for losses on Mortgage and other loans receivable
Allowance, beginning of year	(194)	(171)
Loans charged off	(5)	(13)
Recoveries of loans previously charged off	0	11
Net charge-offs	(5)	(2)
Provision for loan losses	75	20
Other	0	0
Allowance, end of period	(264)	(189)
Allowance related to individually assessed credit losses	35	11
Commercial mortgage loans	342	292
Other Loans
Changes in the allowance for losses on Mortgage and other loans receivable
Allowance, beginning of year	103	137
Loans charged off	(2)	(2)
Recoveries of loans previously charged off	0	0
Net charge-offs	(2)	(2)
Provision for loan losses	(20)	(25)
Other	0	0
Allowance, end of period	$ 81	$ 110

Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.

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Amount of other addition (reduction) in allowance reserve for credit loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

+ References

No definition available.

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Amount of loans and leases that have been written off from both loan receivables and allowance reserve for credit loss.

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Amount, after recoveries, of loans and leases that have been written-off.

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No definition available.

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Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

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The balance of financing receivables that were individually evaluated for impairment.

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- Definition

The amount of the outstanding recorded investment related to financing receivables that have been modified by troubled debt restructurings.

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-Publisher FASB
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Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements.

+ References

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Amount of expense related to estimated loss from loan and lease transactions.

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