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Allowance for Credit Losses (Tables)
 9 Months Ended
Sep. 30, 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 September 30 (in millions):
 
Third Quarter 2013
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
322

 
$
31

 
$
353

 
$
23

 
$
376

Charge-offs
(73
)
 
(3
)
 
(76
)
 
(17
)
 
(93
)
Recoveries
34

 
1

 
35

 
11

 
46

Provision for credit losses
32

 
(1
)
 
31

 
1

 
32

Other (a)
5

 
1

 
6

 
1

 
7

Ending balance
$
320

 
$
29

 
$
349

 
$
19

 
$
368


 
First Nine Months 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
(213
)
 
(13
)
 
(226
)
 
(47
)
 
(273
)
Recoveries
110

 
4

 
114

 
35

 
149

Provision for credit losses
65

 
8

 
73

 
8

 
81

Other (a)
2

 
1

 
3

 
—

 
3

Ending balance
$
320

 
$
29

 
$
349

 
$
19

 
$
368

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
298

 
$
27

 
$
325

 
$
19

 
$
344

Specific impairment allowance
22

 
2

 
24

 
—

 
24

Ending balance
$
320

 
$
29

 
$
349

 
$
19

 
$
368

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
$
48,897

 
$
29,696

 
$
78,593

 
$
18,821

 
 
Specifically evaluated for impairment
424

 
58

 
482

 
—

 
 
Recorded investment (b)
$
49,321

 
$
29,754

 
$
79,075

 
$
18,821

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
49,001

 
$
29,725

 
$
78,726

 
$
18,802

 
 
__________
(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)
 
Third Quarter 2012
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
361

 
$
19

 
$
380

 
$
26

 
$
406

Charge-offs
(77
)
 
(1
)
 
(78
)
 
(11
)
 
(89
)
Recoveries
40

 
3

 
43

 
11

 
54

Provision for credit losses
45

 
(2
)
 
43

 
(1
)
 
42

Other (a)
3

 
(1
)
 
2

 
1

 
3

Ending balance
$
372

 
$
18

 
$
390

 
$
26

 
$
416


 
First Nine Months 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
(226
)
 
(8
)
 
(234
)
 
(35
)
 
(269
)
Recoveries
133

 
10

 
143

 
39

 
182

Provision for credit losses
12

 
(27
)
 
(15
)
 
(18
)
 
(33
)
Other (a)
2

 
—

 
2

 
—

 
2

Ending balance
$
372

 
$
18

 
$
390

 
$
26

 
$
416

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
354

 
$
16

 
$
370

 
$
26

 
$
396

Specific impairment allowance
18

 
2

 
20

 
—

 
20

Ending balance
$
372

 
$
18

 
$
390

 
$
26

 
$
416

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
$
46,259

 
$
25,176

 
$
71,435

 
$
13,975

 
 
Specifically evaluated for impairment
411

 
61

 
472

 
—

 
 
Recorded investment (b)
$
46,670

 
$
25,237

 
$
71,907

 
$
13,975

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
46,298

 
$
25,219

 
$
71,517

 
$
13,949

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