Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2015

Financing Receivable, Allowance for Credit Loss, Additional Information [Abstract]

Allowance for Credit Losses on Financing and Loans and Leases Receivable [Table Text Block]

An analysis of the allowance for credit losses related to finance receivables and net investment in operating leases for the periods ended June 30 (in millions) was as follows:

	Second Quarter 2015
	Finance Receivables									Net Investment in Operating Leases			Total Allowance
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	301		$	13		$	314		$	41		$	355
Charge-offs	(70		)	(2		)	(72		)	(26		)	(98		)
Recoveries	31			1			32			16			48
Provision for credit losses	57			—			57			15			72
Other (a)	3			1			4			(1		)	3
Ending balance	$	322		$	13		$	335		$	45		$	380

	First Half 2015
	Finance Receivables									Net Investment in Operating Leases			Total Allowance
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	305		$	16		$	321		$	38		$	359
Charge-offs	(150		)	(1		)	(151		)	(56		)	(207		)
Recoveries	61			3			64			31			95
Provision for credit losses	110			(4		)	106			33			139
Other (a)	(4		)	(1		)	(5		)	(1		)	(6		)
Ending balance	$	322		$	13		$	335		$	45		$	380
Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	303		$	13		$	316		$	45		$	361
Specific impairment allowance	19			—			19			—			19
Ending balance	322			13			335			45			$	380
Analysis of ending balance of finance receivables and net investment in operating leases
Collectively evaluated for impairment	55,527			33,845			89,372			23,428
Specifically evaluated for impairment	380			126			506			—
Recorded investment	55,907			33,971			89,878			23,428
Ending balance, net of allowance for credit losses	$	55,585		$	33,958		$	89,543		$	23,383

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(a) Primarily represents amounts related to translation adjustments.

NOTE 4. ALLOWANCE FOR CREDIT LOSSES (Continued)

	Second Quarter 2014
	Finance Receivables									Net Investment in Operating Leases			Total Allowance
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	307		$	27		$	334		$	24		$	358
Charge-offs	(57		)	(3		)	(60		)	(26		)	(86		)
Recoveries	34			1			35			18			53
Provision for credit losses	17			—			17			10			27
Other (a)	2			(1		)	1			—			1
Ending balance	$	303		$	24		$	327		$	26		$	353

	First Half 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	(132		)	(5		)	(137		)	(54		)	(191		)
Recoveries	68			6			74			32			106
Provision for credit losses	40			(7		)	33			25			58
Other (a)	—			—			—			—			—
Ending balance	$	303		$	24		$	327		$	26		$	353
Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	281		$	23		$	304		$	26		$	330
Specific impairment allowance	22			1			23			—			23
Ending balance	303			24			327			26			$	353
Analysis of ending balance of finance receivables and net investment in operating leases
Collectively evaluated for impairment	51,505			34,951			86,456			19,901
Specifically evaluated for impairment	419			170			589			—
Recorded investment	51,924			35,121			87,045			19,901
Ending balance, net of allowance for credit losses	$	51,621		$	35,097		$	86,718		$	19,875

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(a) Primarily represents amounts related to translation adjustments.