Allowance for Credit Losses (Tables)

6 Months Ended

Jun. 30, 2016

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 2016
	Finance Receivables									Net Investment in Operating Leases			Total Allowance
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	390		$	20		$	410		$	53		$	463
Charge-offs	(94		)	(3		)	(97		)	(41		)	(138		)
Recoveries	31			2			33			21			54
Provision for credit losses	109			(1		)	108			29			137
Other (a)	(4		)	(1		)	(5		)	1			(4		)
Ending balance	$	432		$	17		$	449		$	63		$	512

	First Half 2016
	Finance Receivables									Net Investment in Operating Leases			Total Allowance
	Consumer			Non-Consumer			Total
Allowance for credit losses
Beginning balance	$	357		$	16		$	373		$	49		$	422
Charge-offs	(196		)	(2		)	(198		)	(81		)	(279		)
Recoveries	60			3			63			40			103
Provision for credit losses	211			—			211			54			265
Other (a)	—			—			—			1			1
Ending balance	$	432		$	17		$	449		$	63		$	512
Analysis of ending balance of allowance for credit losses
Collective impairment allowance	$	414		$	13		$	427		$	63		$	490
Specific impairment allowance	18			4			22			—			22
Ending balance	432			17			449			63			$	512
Analysis of ending balance of finance receivables and net investment in operating leases
Collectively evaluated for impairment	61,819			39,474			101,293			26,824
Specifically evaluated for impairment	366			126			492			—
Recorded investment	62,185			39,600			101,785			26,824
Ending balance, net of allowance for credit losses	$	61,753		$	39,583		$	101,336		$	26,761

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(a) Primarily represents amounts related to translation adjustments.

NOTE 5. ALLOWANCE FOR CREDIT LOSSES (Continued)

	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.