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ALLOWANCE FOR CREDIT LOSSES (Details 3) (USD $)
In Millions, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Sep. 30, 2014
Sep. 30, 2013
Dec. 31, 2013
Allowance for credit losses          
Allowance for loan losses at beginning of period $ 17,890 $ 21,580 $ 19,648 $ 25,455  
Charge-offs (2,586) (2,974) (8,381) (9,675)  
Recoveries 489 [1] 544 [1] 1,656 [1] 1,759 [1]  
Replenishment of net charge-offs 2,097 2,430 6,725 7,916  
Net reserve builds (releases) (492) (767) (1,573) (1,715)  
Net specific reserve builds (releases) (30) (11) (205) (508)  
Other (453) [2] (197) [2] (955) [2] (2,627) [2]  
Allowance for loan losses at the end of year 16,915 20,605 16,915 20,605  
Allowance for loan losses:          
Determined in accordance with ASC 450-20 12,359   12,359   14,634
Determined in accordance with ASC 310-10-35 4,459   4,459   4,901
Determined in accordance with ASC 310-30 97   97   113
Total allowance for loan losses 16,915 20,605 16,915 20,605  
Loans, net of unearned income:          
Loans collectively evaluated for impairment in accordance with ASC 450-20 626,053   626,053   633,679
Loans individually evaluated for impairment in accordance with ASC 310-10-35 22,869   22,869   26,015
Loans acquired with deteriorated credit quality in accordance with ASC 310-30 493   493   749
Loans held at fair value 4,411   4,411   5,029
Loans, net of unearned income 653,826   653,826   665,472
Corporate
         
Allowance for credit losses          
Allowance for loan losses at beginning of period 2,370 2,708 2,584 2,776  
Charge-offs (43) (148) (264) (305)  
Recoveries 61 52 126 119  
Replenishment of net charge-offs (18) 96 138 186  
Net reserve builds (releases) (99) 18 (226) (111)  
Net specific reserve builds (releases) 87 (45) 2 27  
Other (18) 12 (20) 1  
Allowance for loan losses at the end of year 2,340 2,693 2,340 2,693  
Allowance for loan losses:          
Determined in accordance with ASC 450-20 1,995   1,995   2,232
Determined in accordance with ASC 310-10-35 267   267   268
Determined in accordance with ASC 310-30 78   78   84
Total allowance for loan losses 2,340 2,693 2,340 2,693  
Loans, net of unearned income:          
Loans collectively evaluated for impairment in accordance with ASC 450-20 271,391   271,391   265,230
Loans individually evaluated for impairment in accordance with ASC 310-10-35 1,666   1,666   2,222
Loans acquired with deteriorated credit quality in accordance with ASC 310-30 85   85   117
Loans held at fair value 4,366   4,366   4,072
Loans, net of unearned income 277,508   277,508   271,641
Consumer
         
Allowance for credit losses          
Allowance for loan losses at beginning of period 15,520 18,872 17,064 22,679  
Charge-offs (2,543) (2,826) (8,117) (9,370)  
Recoveries 428 492 1,530 1,640  
Replenishment of net charge-offs 2,115 2,334 6,587 7,730  
Net reserve builds (releases) (393) (785) (1,347) (1,604)  
Net specific reserve builds (releases) (117) 34 (207) (535)  
Other (435) (209) (935) (2,628)  
Allowance for loan losses at the end of year 14,575 17,912 14,575 17,912  
Allowance for loan losses:          
Determined in accordance with ASC 450-20 10,364   10,364   12,402
Determined in accordance with ASC 310-10-35 4,192   4,192   4,633
Determined in accordance with ASC 310-30 19   19   29
Total allowance for loan losses 14,575 17,912 14,575 17,912  
Loans, net of unearned income:          
Loans collectively evaluated for impairment in accordance with ASC 450-20 354,662   354,662   368,449
Loans individually evaluated for impairment in accordance with ASC 310-10-35 21,203   21,203   23,793
Loans acquired with deteriorated credit quality in accordance with ASC 310-30 408   408   632
Loans held at fair value 45   45   957
Loans, net of unearned income $ 376,318   $ 376,318   $ 393,831
[1] Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful.
[2] The third quarter of 2014 includes a reduction of approximately $259 million related to transfers to held-for-sale (HFS) of various loan portfolios, including a reduction of $151 million related to a transfer of a real estate loan portfolio to HFS and a reduction of approximately $108 million related to the transfer of various EMEA loan portfolios to HFS. Additionally, the third quarter includes a reduction of approximately $181 million related to foreign currency translation. The second quarter of 2014 includes a reduction of approximately $480 million related to the sale or transfers to HFS of various loan portfolios, including a reduction of approximately $204 million and $177 million related to the transfers to HFS of consumer operations in Greece and Spain and $29 million related to the sale of the Honduras consumer business, and $66 million related to a transfer of a real estate loan portfolio to HFS. These amounts are partially offset by foreign currency translation on the entire allowance balance. The first quarter of 2014 includes reductions of approximately $79 million related to the sale or transfer to HFS of various loan portfolios. The third quarter of 2013 includes a reduction of approximately $214 million related to the sale or transfer to HFS of various loan portfolios. The second quarter of 2013 includes a reduction of approximately $650 million related to the sale or transfer to HFS of various U.S. loan portfolios and a reduction of approximately $360 million related to the transfer of Credicard to discontinued operations held for sale. Additionally, a reduction of approximately $90 million related to a transfer to HFS of a loan portfolio in Greece and a reduction of approximately $220 million related to foreign currency translation. The first quarter of 2013 includes reductions of approximately $855 million related to the sale or transfer to HFS of various U.S. loan portfolios and a reduction of approximately $165 million related to a transfer to HFS of a loan portfolio in Greece.