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ALLOWANCE FOR CREDIT LOSSES (Tables)
 3 Months Ended
Mar. 31, 2018
Loans and Leases Receivable Disclosure [Abstract]  
Allowance for credit losses
 
Three Months Ended March 31,
In millions of dollars
2018
2017
Allowance for loan losses at beginning of period
$
12,355

$
12,060

Gross credit losses
(2,296
)
(2,144
)
Gross recoveries(1)
429

435

Net credit losses (NCLs)
$
(1,867
)
$
(1,709
)
NCLs
$
1,867

$
1,709

Net reserve builds (releases)
102

(20
)
Net specific reserve releases
(166
)
(14
)
Total provision for loan losses
$
1,803

$
1,675

Other, net (see table below)
63

4

Allowance for loan losses at end of period
$
12,354

$
12,030

Allowance for credit losses on unfunded lending commitments at beginning of period
$
1,258

$
1,418

Provision (release) for unfunded lending commitments
28

(43
)
Other, net
4

2

Allowance for credit losses on unfunded lending commitments at end of period(2)
$
1,290

$
1,377

Total allowance for loans, leases and unfunded lending commitments
$
13,644

$
13,407


(1)
Recoveries have been reduced by certain collection costs that are incurred only if collection efforts are successful.
(2)
Represents additional credit loss reserves for unfunded lending commitments and letters of credit recorded in Other liabilities on the Consolidated Balance Sheet.

Other, net details
Three Months Ended March 31,
In millions of dollars
2018
2017
Sales or transfers of various consumer loan portfolios to HFS
 
 
Transfer of real estate loan portfolios
$
(53
)
$
(37
)
Transfer of other loan portfolios
(2
)
(124
)
Sales or transfers of various consumer loan portfolios to HFS
$
(55
)
$
(161
)
FX translation, consumer
118

164

Other
—

1

Other, net
$
63

$
4
Schedule of allowance for credit losses and investment in loans by portfolio segment
 
Three Months Ended
 
March 31, 2018
March 31, 2017
In millions of dollars
Corporate
Consumer
Total
Corporate
Consumer
Total
Allowance for loan losses at beginning of period
$
2,486

$
9,869

$
12,355

$
2,702

$
9,358

$
12,060

Charge-offs
(139
)
(2,157
)
(2,296
)
(103
)
(2,041
)
(2,144
)
Recoveries
43

386

429

66

369

435

Replenishment of net charge-offs
96

1,771

1,867

37

1,672

1,709

Net reserve builds (releases)
(19
)
121

102

(166
)
146

(20
)
Net specific reserve builds (releases)
(155
)
(11
)
(166
)
(12
)
(2
)
(14
)
Other
3

60

63

11

(7
)
4

Ending balance
$
2,315

$
10,039

$
12,354

$
2,535

$
9,495

$
12,030





 
March 31, 2018
December 31, 2017
In millions of dollars
Corporate
Consumer
Total
Corporate
Consumer
Total
Allowance for loan losses
 

 

 

 
 
 
Collectively evaluated in accordance with ASC 450
$
2,045

$
8,740

$
10,785

$
2,060

$
8,531

$
10,591

Individually evaluated in accordance with ASC 310-10-35
270

1,295

1,565

426

1,334

1,760

Purchased credit-impaired in accordance with ASC 310-30
—

4

4

—

4

4

Total allowance for loan losses
$
2,315

$
10,039

$
12,354

$
2,486

$
9,869

$
12,355

Loans, net of unearned income
 
 
 
 
 
 
Collectively evaluated in accordance with ASC 450
$
341,676

$
318,666

$
660,342

$
327,142

$
326,884

$
654,026

Individually evaluated in accordance with ASC 310-10-35
1,665

6,269

7,934

1,887

6,580

8,467

Purchased credit-impaired in accordance with ASC 310-30
—

126

126

—

167

167

Held at fair value
4,513

23

4,536

4,349

25

4,374

Total loans, net of unearned income
$
347,854

$
325,084

$
672,938

$
333,378

$
333,656

$
667,034