ACCRUED EXPENSES AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

12 Months Ended

Dec. 31, 2012

ACCRUED EXPENSES AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

NOTE 17 — ACCRUED EXPENSES AND ALLOWANCE FOR DOUBTFUL ACCOUNTS

A summary of other accrued expenses at December 31 follows (dollars in millions):

	2012		2011
Professional liability risks	$	324	$	298
Interest		409		383
Taxes other than income		235		232
Legal claim costs		175		—
Other		706		672
	$	1,849	$	1,585

A summary of activity for the allowance of doubtful accounts follows (dollars in millions):

	Balance at Beginning of Year		Provision for Doubtful Accounts		Accounts Written off, Net of Recoveries			Balance at End of Year
Allowance for doubtful accounts:
Year ended December 31, 2010	$	4,860	$	2,648	$	(3,569	)	$	3,939
Year ended December 31, 2011		3,939		2,824		(2,657	)		4,106
Year ended December 31, 2012		4,106		3,770		(3,030	)		4,846