Finance Receivables Troubled Debt Restructurings - Outstanding Balance (Tables)

9 Months Ended

Sep. 30, 2013

Financing Receivable, Modifications [Line Items]

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

The outstanding recorded investment for consumer finance receivables that are considered to be TDRs and the related allowance is presented below (in millions):

	September 30, 2013			December 31, 2012
Outstanding recorded investment	$	633		$	228
Less: allowance for loan losses	(88		)	(32		)
Outstanding recorded investment, net of allowance	$	545		$	196
Unpaid principal balance	$	642		$	232

Finance charge income from loans classified as TDRs is accounted for in the same manner as other accruing loans. Cash collections on these loans are allocated according to the same payment hierarchy methodology applied to loans that are not classified as TDRs. Additional information about loans classified as TDRs is presented below (in millions):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2013		2012		2013		2012
Average recorded investment	$	552	$	91	$	417	$	70
Interest income recognized	$	20	$	3	$	45	$	4

The following table provides information on the recorded investment of consumer loans at the time they became classified as TDRs (dollars in millions):

	September 30,
	2013			2012
	Number of Accounts	Amount		Number of Accounts	Amount
Three months	11,364	$	204	4,148	$	77
Nine months	27,302	$	478	6,857	$	129