Note 9. Receivables

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


	September 30, 2014		December 31, 2013
Insurance premiums receivable	$	8,642	$	7,474
Reinsurance recoverable on unpaid losses		3,221		3,055
Trade and other receivables		12,507		10,111
Allowances for uncollectible accounts		(353)		(360)

	$	24,017	$	20,280

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


	September 30, 2014		December 31, 2013
Consumer installment loans, commercial loans and finance receivables	$	12,865	$	13,170
Allowances for uncollectible loans		(330)		(344)

	$	12,535	$	12,826

Consumer installment loans represented approximately 97% and 95% of the aggregate consumer installment loans, commercial loans and finance receivables as of September 30, 2014 and December 31, 2013, respectively. Allowances for uncollectible loans predominantly related to consumer installment loans. Provisions for loan losses for the first nine months of 2014 and 2013 were $143 million and $192 million, respectively, and loan charge-offs, net of recoveries, were $157 million in 2014 and $209 million in 2013. The carrying values of loans were net of unamortized acquisition discounts of $293 million at September 30, 2014 and $406 million at December 31, 2013. At September 30, 2014, approximately 97% of the loans 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 September 30, 2014, approximately 98% of the loan balances were determined to be performing and approximately 94% of those balances were current as to payment status.