XML 57 R26.htm IDEA: XBRL DOCUMENT v3.10.0.1
Allowance for Credit Losses (Tables)
 9 Months Ended
Sep. 30, 2018
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 September 30 was as follows (in millions):

 
Third Quarter 2017
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
507

 
$
15

 
$
522

 
$
66

 
$
588

Charge-offs
(132
)
 
—

 
(132
)
 
(51
)
 
(183
)
Recoveries
36

 
4

 
40

 
25

 
65

Provision for credit losses
146

 
(6
)
 
140

 
29

 
169

Other (a)
5

 
—

 
5

 
—

 
5

Ending balance
$
562

 
$
13

 
$
575

 
$
69

 
$
644

 
 
 
 
 
 
 
 
 
 
 
First Nine Months 2017
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
469

 
$
15

 
$
484

 
$
64

 
$
548

Charge-offs
(366
)
 
(3
)
 
(369
)
 
(155
)
 
(524
)
Recoveries
105

 
8

 
113

 
73

 
186

Provision for credit losses
341

 
(7
)
 
334

 
86

 
420

Other (a)
13

 
—

 
13

 
1

 
14

Ending balance
$
562

 
$
13

 
$
575

 
$
69

 
$
644

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
541

 
$
13

 
$
554

 
$
69

 
$
623

Specific impairment allowance
21

 
—

 
21

 
—

 
21

Ending balance
562

 
13

 
575

 
69

 
$
644

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
72,069

 
38,564

 
110,633

 
27,000

 
 
Specifically evaluated for impairment
387

 
152

 
539

 
—

 
 
Recorded investment
72,456

 
38,716

 
111,172

 
27,000

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
71,894

 
$
38,703

 
$
110,597

 
$
26,931

 
 
__________
(a)
Primarily represents amounts related to translation adjustments.



















NOTE 6. ALLOWANCE FOR CREDIT LOSSES (Continued)
 
Third Quarter 2018
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
573

 
$
14

 
$
587

 
$
72

 
$
659

Charge-offs (a)
(128
)
 
(43
)
 
(171
)
 
(51
)
 
(222
)
Recoveries
40

 
4

 
44

 
26

 
70

Provision for credit losses
73

 
52

 
125

 
31

 
156

Other (b)
1

 
—

 
1

 
(1
)
 
—

Ending balance
$
559

 
$
27

 
$
586

 
$
77

 
$
663

 
 
 
 
 
 
 
 
 
 
 
First Nine Months 2018
 
Finance Receivables
 
Net Investment in Operating Leases
 
Total Allowance
 
Consumer
 
Non-Consumer
 
Total
 
 
Allowance for credit losses
 
 
 
 
 
 
 
 
 
Beginning balance
$
582

 
$
15

 
$
597

 
$
71

 
$
668

Charge-offs (a)
(382
)
 
(46
)
 
(428
)
 
(149
)
 
(577
)
Recoveries
126

 
6

 
132

 
78

 
210

Provision for credit losses
237

 
52

 
289

 
78

 
367

Other (b)
(4
)
 
—

 
(4
)
 
(1
)
 
(5
)
Ending balance
$
559

 
$
27

 
$
586

 
$
77

 
$
663

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of allowance for credit losses
 
 
 
 
 
 
 
 
 
Collective impairment allowance
$
538

 
$
14

 
$
552

 
$
77

 
$
629

Specific impairment allowance
21

 
13

 
34

 
—

 
34

Ending balance
559

 
27

 
586

 
77

 
$
663

 
 
 
 
 
 
 
 
 
 
Analysis of ending balance of finance receivables and net investment in operating leases
 
 
 
 
 
 
 
 
 
Collectively evaluated for impairment
76,448

 
39,638

 
116,086

 
27,647

 
 
Specifically evaluated for impairment
379

 
165

 
544

 
—

 
 
Recorded investment
76,827

 
39,803

 
116,630

 
27,647

 
 
 
 
 
 
 
 
 
 
 
 
Ending balance, net of allowance for credit losses
$
76,268

 
$
39,776

 
$
116,044

 
$
27,570

 
 
__________
(a)
The charge-off of non-consumer (dealer financing) receivables primarily reflects a specific U.S. dealer’s wholesale vehicle inventory and dealer loan determined to be uncollectible.
(b)
Primarily represents amounts related to translation adjustments.