Reserves for losses relating to Card Member loans and receivables represent management’s best estimate of the probable inherent losses in our outstanding portfolio of loans and receivables as of the balance sheet date. Management’s evaluation process requires certain estimates and judgments.

The following table presents changes in the Card Member loans reserve for losses for the nine months ended September 30:


(Millions)	2019		2018
Balance, January 1	$	2,134	$	1,706
Provisions ^(a)	1,732		1,587
Net write-offs ^(b)
Principal	(1,367)		(1,140)
Interest and fees	(277)		(225)
Other ^(c)	10		9
Balance, September 30	$	2,232	$	1,937

(b)Principal write-offs are presented less recoveries of $389 million and $330 million for the nine months ended September 30, 2019 and 2018, respectively. Recoveries of interest and fees were not significant. Amounts include net (write-offs) recoveries from TDRs of $(53) million and $(21) million for the nine months ended September 30, 2019 and 2018, respectively.

(c)Includes foreign currency translation adjustments of $(3) million and $(4) million for the nine months ended September 30, 2019 and 2018, respectively, and other adjustments of $13 million for both the nine months ended September 30, 2019 and 2018.

The following table presents Card Member loans evaluated individually and collectively for impairment and related reserves as of September 30, 2019 and December 31, 2018:


(Millions)	2019		2018
Card Member loans evaluated individually for impairment ^(a)	$	726	$	532
Related reserves ^(a)	$	138	$	94
Card Member loans evaluated collectively for impairment ^(b)	$	82,929	$	81,322
Related reserves ^(b)	$	2,094	$	2,040

(b)Represents current loans and loans less than 90 days past due, loans over 90 days past due and accruing interest, and non-accrual loans. The reserves include the quantitative results of analytical models that are specific to individual pools of loans, and reserves for internal and external qualitative risk factors that apply to loans that are collectively evaluated for impairment.

The following table presents changes in the Card Member receivables reserve for losses for the nine months ended September 30:


(Millions)	2019		2018
Balance, January 1	$	573	$	521
Provisions ^(a)	715		701
Net write-offs ^(b)	(657)		(661)
Other ^(c)	(16)		(17)
Balance, September 30	$	615	$	544

(b)Net write-offs are presented less recoveries of $278 million and $273 million for the nine months ended September 30, 2019 and 2018, respectively. Amounts include net (write-offs) recoveries from TDRs of $(11) million and $1 million, for the nine months ended September 30, 2019 and 2018, respectively.

(c)Includes foreign currency translation adjustments of $(3) million and nil and other adjustments of $(13) million and $(17) million for the nine months ended September 30, 2019 and 2018, respectively.

Card Member Receivables Evaluated Individually and Collectively for Impairment

The following table presents Card Member receivables evaluated individually and collectively for impairment and related reserves as of September 30, 2019 and December 31, 2018:


(Millions)	2019		2018
Card Member receivables evaluated individually for impairment ^(a)	$	185	$	128
Related reserves ^(a)	$	8	$	7
Card Member receivables evaluated collectively for impairment	$	56,440	$	55,765
Related reserves ^(b)	$	607	$	566

(b)The reserves include the quantitative results of analytical models that are specific to individual pools of receivables, and reserves for internal and external qualitative risk factors that apply to receivables that are collectively evaluated for impairment.