Note 11. Receivables

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


	March 31, 2017		December 31, 2016
Insurance premiums receivable	$	11,022	$	10,462
Reinsurance recoverable on unpaid losses		3,221		3,338
Trade and other receivables		14,944		13,630
Allowances for uncollectible accounts		(317)		(333)

	$	28,870	$	27,097

Loans and finance receivables of finance and financial products businesses are summarized as follows (in millions).


	March 31, 2017			December 31, 2016
Loans and finance receivables before allowances and discounts	$	13,776		$	13,728
Allowances for uncollectible loans		(177	)		(182	)
Unamortized acquisition discounts		(234	)		(246	)

	$	13,365		$	13,300

Loans and finance receivables are predominantly installment loans originated or acquired by our manufactured housing business. Provisions for loan losses in the first quarter of 2017 and 2016 were $38 million and $37 million, respectively. Loan charge-offs, net of recoveries, in the first quarter were $43 million in 2017 and $38 million in 2016. At March 31, 2017, approximately 98% of the loan balances were evaluated collectively 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, 2017, approximately 98% of the loan balances were determined to be performing and approximately 95% of the loan balances were current as to payment status.