Finance Receivables (Tables)

3 Months Ended

Mar. 31, 2016

Finance receivables, net were as follows (in millions):



	March 31, 2016			December 31, 2015
Consumer
Retail financing, gross	$	63,185		$	62,068
Unearned interest supplements	(2,231		)	(2,119		)
Consumer finance receivables	60,954			59,949
Non-Consumer
Dealer financing	37,791			35,529
Other financing	1,034			958
Non-Consumer finance receivables	38,825			36,487
Total recorded investment	$	99,779		$	96,436

Recorded investment in finance receivables	$	99,779		$	96,436
Allowance for credit losses	(410		)	(373		)
Finance receivables, net (a)	$	99,369		$	96,063

Net finance receivables subject to fair value (b)	$	97,379		$	94,248
Fair value	98,771			95,420

__________


(a)	On the consolidated balance sheet at March 31, 2016 and December 31, 2015, $5.1 billion and $5.4 billion, respectively, are reclassified to Other receivables, net, resulting in Finance receivables, net of $94.3 billion and $90.7 billion, respectively.


(b)	At March 31, 2016 and December 31, 2015, excludes $2 billion and $1.8 billion, respectively, of certain receivables (primarily direct financing leases) that are not subject to fair value disclosure requirements. The fair value of finance receivables is categorized within Level 3 of the hierarchy.

The aging analysis of our finance receivables balances were as follows (in millions):



	March 31, 2016		December 31, 2015
Consumer
31-60 days past due	$	611	$	708
61-90 days past due	81		108
91-120 days past due	27		27
Greater than 120 days past due	40		38
Total past due	759		881
Current	60,195		59,068
Consumer finance receivables	60,954		59,949

Non-Consumer
Total past due	104		117
Current	38,721		36,370
Non-Consumer finance receivables	38,825		36,487
Total recorded investment	$	99,779	$	96,436

The credit quality analysis of our dealer financing receivables was as follows (in millions):