Note 9. Receivables

Receivables of insurance and other businesses are comprised of the following (in millions).


	March 31, 2014			December 31, 2013
Insurance premiums receivable	$	8,725		$	7,474
Reinsurance recoverable on unpaid losses		3,196			3,055
Trade and other receivables		11,148			10,111
Allowances for uncollectible accounts		(352	)		(360	)

	$	22,717		$	20,280

Loans and finance receivables of finance and financial products businesses are comprised of the following (in millions).


	March 31, 2014			December 31, 2013
Consumer installment loans, commercial loans and finance receivables	$	12,807		$	13,170
Allowances for uncollectible loans		(343	)		(344	)

	$	12,464		$	12,826

Consumer installment loans represented approximately 98% and 95% of the aggregate consumer installment loans, commercial loans and finance receivables as of March 31, 2014 and December 31, 2013, respectively. Allowances for uncollectible loans predominantly related to consumer installment loans. Provisions for loan losses for the first quarter of 2014 and 2013 were $46 million and $66 million, respectively and loan charge-offs, net of recoveries, were $47 million in 2014 and $78 million in 2013. The carrying values of loans were net of unamortized acquisition discounts of $321 million at March 31, 2014 and $406 million at December 31, 2013. At March 31, 2014, approximately 97% of the loan balances were evaluated collectively for impairment, and the remainder was evaluated individually for impairment. As a part of the evaluation process, credit quality indicators are reviewed and loans are designated as performing or non-performing. At March 31, 2014, approximately 98% of the loan balances were determined to be performing and approximately 95% of those balances were current as to payment status.