Allowance for Doubtful Accounts

Our two finance receivables portfolio segments, retail and wholesale, each consist of one class of receivable based on: (i) initial measurement attributes of the receivables, and (ii) the assessment and monitoring of risk and performance of the receivables. For more information, see Note 3, Finance Receivables.

The following tables present the activity related to our allowance for doubtful accounts for our retail portfolio segment, wholesale portfolio segment, and trade and other receivables:



	For the Year Ended October 31, 2016
(in millions)	Retail Portfolio			Wholesale Portfolio			Trade and Other Receivables			Total
Allowance for doubtful accounts, at beginning of period	$	22		$	4		$	22		$	48
Provision for doubtful accounts, net of recoveries	8			(2		)	6			12
Charge-off of accounts	(9		)	—			(3		)	(12		)
Other^(A)	(2		)	—			3			1
Allowance for doubtful accounts, at end of period	$	19		$	2		$	28		$	49



	For the Year Ended October 31, 2015
(in millions)	Retail Portfolio			Wholesale Portfolio		Trade and Other Receivables			Total
Allowance for doubtful accounts, at beginning of period	$	24		$	3	$	38		$	65
Provision for doubtful accounts, net of recoveries	6			1		—			7
Charge-off of accounts	(3		)	—		(5		)	(8		)
Other^(A)	(5		)	—		(11		)	(16		)
Allowance for doubtful accounts, at end of period	$	22		$	4	$	22		$	48



	For the Year Ended October 31, 2014
(in millions)	Retail Portfolio			Wholesale Portfolio		Trade and Other Receivables			Total
Allowance for doubtful accounts, at beginning of period	$	21		$	2	$	37		$	60
Provision for doubtful accounts, net of recoveries	13			1		10			24
Charge-off of accounts	(9		)	—		(6		)	(15		)
Other^(A)	(1		)	—		(3		)	(4		)
Allowance for doubtful accounts, at end of period	$	24		$	3	$	38		$	65

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(A)	Amounts include impact from currency translation.

The accrual of interest income is discontinued on certain impaired finance receivables. Impaired finance receivables include accounts with specific loss reserves and certain accounts that are on non-accrual status. In certain cases, we continue to collect payments on our impaired finance receivables.

The following table presents information regarding impaired finance receivables:



	October 31, 2016						October 31, 2015
(in millions)	Retail Portfolio		Wholesale Portfolio		Total		Retail Portfolio		Wholesale Portfolio		Total
Impaired finance receivables with specific loss reserves	$	15	$	—	$	15	$	21	$	—	$	21
Impaired finance receivables without specific loss reserves	—		—		—		—		—		—
Specific loss reserves on impaired finance receivables	8		—		8		9		—		9
Finance receivables on non-accrual status	15		—		15		21		—		21

The average balances of the impaired finance receivables in the retail portfolio were $18 million and $21 million during the years ended October 31, 2016 and 2015, respectively.

We use the aging of our receivables as well as other inputs when assessing credit quality. The following table presents the aging analysis for finance receivables:



	As of October 31, 2016
(in millions)	Retail Portfolio		Wholesale Portfolio		Total
Current, and up to 30 days past due	$	449	$	1,198	$	1,647
30-90 days past due	37		—		37
Over 90 days past due	13		1		14
Total finance receivables	$	499	$	1,199	$	1,698