2.	Finance Receivables

Finance receivables held for investment at March 31, 2014 and December 31, 2013, were comprised as follows:

	March 31, 2014
	Retail Installment Contracts Held for Investment
	Loans Acquired Individually			Purchased Receivables Portfolios			Total			Receivables from Dealers Held for Investment			Unsecured Consumer Loans
Unpaid principal balance	$	22,826,639		$	1,566,897		$	24,393,536		$	109,105		$	1,217,755
Loan loss allowance (Note 3)		(2,444,552	)		(206,170	)		(2,650,722	)		(1,035	)		(203,190	)
Discount		(649,416	)		(41,311	)		(690,727	)		—			(14,866	)
Capitalized origination costs and fees		35,086			—			35,086			130			846
Net carrying balance	$	19,767,757		$	1,319,416		$	21,087,173		$	108,200		$	1,000,545

	December 31, 2013
	Retail Installment Contracts Held for Investment
	Loans Acquired Individually			Purchased Receivables Portfolios			Total			Receivables from Dealers Held for Investment			Unsecured Consumer Loans
Unpaid principal balance	$	21,238,281		$	1,961,060		$	23,199,341		$	95,835		$	1,165,778
Loan loss allowance (Note 3)		(2,132,634	)		(226,356	)		(2,358,990	)		(1,090	)		(179,350	)
Discount		(573,462	)		(81,216	)		(654,678	)		—			(32,831	)
Capitalized origination costs		33,936			—			33,936			—			592
Net carrying balance	$	18,566,121		$	1,653,488		$	20,219,609		$	94,745		$	954,189

As of March 31, 2014, retail installment contracts and receivables from dealers held for sale totaled $144,772 and $26,694, respectively. As of December 31, 2013, retail installment contracts and receivables from dealers held for sale totaled $56,066 and $26,437, respectively. Sales of retail installment contracts for the three months ended March 31, 2014 included principal balance amounts of approximately $1,685,723. No receivables from dealers were sold during the three months ended March 31, 2014.

Retail installment contracts are collateralized by vehicle titles, and the Company has the right to repossess the vehicle in the event the consumer defaults on the payment terms of the contract. Most of the Company’s retail installment contracts held for investment are pledged against warehouse facilities or securitization bonds (Note 6). Most of the creditors on the Company’s retail installment contracts are retail consumers; however, approximately $477,062 and $345,177 of the unpaid principal balance represented fleet contracts with commercial consumers as of March 31, 2014 and December 31, 2013, respectively.

Borrowers on the Company’s retail installment contracts held for investment are located in Texas (17%), Florida (10%), California (8%), Georgia (5%), North Carolina (5%), and other states each individually representing less than 5% of the Company’s total.

Receivables from dealers held for investment includes a term loan, which was previously a residual warehouse credit facility, with a third-party vehicle dealer and lender that operates in multiple states. The loan allowed committed borrowings of $50,000 at March 31, 2014 and December 31, 2013, and the facility balance was $50,000 at each of those dates.

Borrowers on the Company’s remaining receivables from dealers held for investment, all of which are Chrysler-affiliated, are located in Texas (29%), Ohio (18%), New York (13%), New Jersey (12%), California (8%), Tennessee (8%), Louisiana (5%) and other states each individually representing less than 5% of the Company’s total.

Borrowers on the Company’s unsecured consumer loans are located in California (9%), New York (8%), Texas (8%), Florida (6%), Pennsylvania (5%) and other states each individually representing less than 5% of the Company’s total.

Changes in accretable yield on the Company’s purchased receivables portfolios for the periods indicated were as follows:

	For the Three Months Ended
	March 31, 2014			March 31, 2013
Balance — beginning of period	$	403,400		$	816,854
Additions (loans acquired during the period)		—			—
Accretion of accretable yield		(65,046	)		(135,199	)
Reclassifications from nonaccretable difference		24,469			61,693
Balance — end of period	$	362,823		$	743,348

The Company did not acquire any vehicle loan portfolios for which it was probable at acquisition that not all contractually required payments would be collected during the three months ended March 31, 2014 and 2013. Interest receivable on purchased receivables portfolios totaled $12,446 and $16,950 at March 31, 2014 and December 31, 2013, respectively.