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Allowance for Credit Losses (Tables)
 3 Months Ended
Mar. 31, 2014
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 2014
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
327

 
$
30

 
$
357

 
$
23

 
$
380

Charge-offs
(75
)
 
(2
)
 
(77
)
 
(28
)
 
(105
)
Recoveries
34

 
5

 
39

 
14

 
53

Provision for credit losses
23

 
(7
)
 
16

 
15

 
31

Other (a)
(2
)
 
1

 
(1
)
 
—

 
(1
)
Ending balance
$
307

 
$
27

 
$
334

 
$
24

 
$
358

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
284

 
$
24

 
$
308

 
$
24

 
$
332

Specific impairment allowance
23

 
3

 
26

 
—

 
26

Ending balance
307

 
27

 
334

 
24

 
$
358

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
50,115

 
33,749

 
83,864

 
18,856

 
 
Specifically evaluated for impairment
424

 
92

 
516

 
—

 
 
Recorded investment
50,539

 
33,841

 
84,380

 
18,856

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
50,232

 
$
33,814

 
$
84,046

 
$
18,832

 
 
__________
(a)
Represents amounts related to translation adjustments.

NOTE 4. ALLOWANCE FOR CREDIT LOSSES (Continued)
 
 
 
 
 
 
 
 
 
 
 
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

 
14,693

 
 
Specifically evaluated for impairment
418

 
66

 
484

 
—

 
 
Recorded investment
46,753

 
30,246

 
76,999

 
14,693

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

 
$
30,219

 
$
76,632

 
$
14,671

 
 
__________
(a)
Represents amounts related to translation adjustments.