An analysis of the allowance for credit losses related to finance receivables for the years ended December 31 were as follows (in millions):



	2015
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	305		$	16		$	321
Charge-offs	(333		)	(3		)	(336		)
Recoveries	120			6			126
Provision for credit losses	276			(2		)	274
Other (a)	(11		)	(1		)	(12		)
Ending balance (b)	$	357		$	16		$	373

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	338		$	12		$	350
Specific impairment allowance	19			4			23
Ending balance (b)	357			16			373

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	59,574			30,981			90,555
Specifically evaluated for impairment	375			134			509
Recorded investment	59,949			31,115			91,064

Ending balance, net of allowance for credit losses	$	59,592		$	31,099		$	90,691

__________


(a)	Primarily represents amounts related to translation adjustments.


(b)	Total allowance, including reserves for operating leases, was $422 million.



	2016
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	357		$	16		$	373
Charge-offs	(435		)	(8		)	(443		)
Recoveries	116			6			122
Provision for credit losses	436			2			438
Other (a)	(5		)	(1		)	(6		)
Ending balance (b)	$	469		$	15		$	484

Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	450		$	13		$	463
Specific impairment allowance	19			2			21
Ending balance (b)	469			15			484

Analysis of ending balance of finance receivables
Collectively evaluated for impairment	64,971			31,229			96,200
Specifically evaluated for impairment	367			107			474
Recorded investment	65,338			31,336			96,674

Ending balance, net of allowance for credit losses	$	64,869		$	31,321		$	96,190

__________


(a)	Primarily represents amounts related to translation adjustments.


(b)	Total allowance, including reserves for operating leases, was $548 million.