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Allowance for Credit Losses (Tables)
 3 Months Ended
Mar. 31, 2013
Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]  
Allowance for Credit Losses on Financing and Loans and Leases Receivable [Table Text Block]
Following is an analysis of the allowance for credit losses related to finance receivables and net investment in operating leases for the periods ended March 31 (in millions):
 
 
 
 
 
 
 
 
 
 
 
First Quarter 2013
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
356

 
$
29

 
$
385

 
$
23

 
$
408

Charge-offs
(79
)
 
(1
)
 
(80
)
 
(15
)
 
(95
)
Recoveries
38

 
1

 
39

 
11

 
50

Provision for credit losses
28

 
(2
)
 
26

 
3

 
29

Other (a)
(3
)
 
—

 
(3
)
 
—

 
(3
)
Ending balance
$
340

 
$
27

 
$
367

 
$
22

 
$
389

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
318

 
$
26

 
$
344

 
$
22

 
$
366

Specific impairment allowance
22

 
1

 
23

 
—

 
23

Ending balance
$
340

 
$
27

 
$
367

 
$
22

 
$
389

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
$
46,335

 
$
30,180

 
$
76,515

 
$
15,920

 
 
Specifically evaluated for impairment
418

 
66

 
484

 
—

 
 
Recorded investment (b)
$
46,753

 
$
30,246

 
$
76,999

 
$
15,920

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
46,413

 
$
30,219

 
$
76,632

 
$
15,898

 
 
__________
(a)
Represents amounts related to translation adjustments.
(b)
Represents finance receivables and net investment in operating leases before allowance for credit losses.




NOTE 4. ALLOWANCE FOR CREDIT LOSSES (Continued)
 
 
 
 
 
 
 
 
 
 
 
First Quarter 2012
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
451

 
$
43

 
$
494

 
$
40

 
$
534

Charge-offs
(84
)
 
(4
)
 
(88
)
 
(13
)
 
(101
)
Recoveries
47

 
5

 
52

 
14

 
66

Provision for credit losses
1

 
(17
)
 
(16
)
 
(8
)
 
(24
)
Other (a)
3

 
1

 
4

 
—

 
4

Ending balance
$
418

 
$
28

 
$
446

 
$
33

 
$
479

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
401

 
$
21

 
$
422

 
$
33

 
$
455

Specific impairment allowance
17

 
7

 
24

 
—

 
24

Ending balance
$
418

 
$
28

 
$
446

 
$
33

 
$
479

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
$
45,587

 
$
26,978

 
$
72,565

 
$
11,978

 
 
Specifically evaluated for impairment
394

 
70

 
464

 
—

 
 
Recorded investment (b)
$
45,981

 
$
27,048

 
$
73,029

 
$
11,978

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
45,563

 
$
27,020

 
$
72,583

 
$
11,945

 
 
__________
(a)
Represents amounts related to translation adjustments.
(b)
Represents finance receivables and net investment in operating leases before allowance for credit losses.