The implementation of the GE Capital Exit Plan has caused significant reductions in our Consumer portfolio, as all of our non-U.S. consumer financing receivables have been reclassified to either financing receivables held for sale or assets of businesses held for sale. The transfer of financing receivables to financing receivables held for sale and assets of businesses held for sale totaled $29,016 million and $5,508 million in the nine months ended September 30, 2015, respectively. In addition, our Real Estate business and most of our CLL business have been classified as discontinued operations.

FINANCING RECEIVABLES, NET

(In millions)	September 30, 2015		December 31, 2014

Loans, net of deferred income	$	82,196	$	120,007
Investment in financing leases, net of deferred income		5,008		6,554
		87,204		126,561
Allowance for losses		(3,457)		(4,104)
Financing receivables – net	$	83,748	$	122,457

FINANCING RECEIVABLES

(In millions)	September 30, 2015			December 31, 2014

Commercial
CLL	$	13,341	(a)	$	14,418
Energy Financial Services		2,443			2,580
GE Capital Aviation Services (GECAS)		7,394			8,263
Other		506			480
Total Commercial		23,684			25,741
Consumer		63,520	(b)		100,820
Total financing receivables		87,204			126,561
Allowance for losses		(3,457)	(b)		(4,104)
Total financing receivables – net	$	83,748		$	122,457

Includes Healthcare Equipment Finance and Working Capital Solutions, which purchases GE customer receivables.
Includes Synchrony Financial, our U.S. consumer business.

ALLOWANCE FOR LOSSES

			Provision
	Balance at		charged to					Gross						Balance at
(In millions)	January 1		operations(a)		Other		(b)	write-offs		(a)(c)	Recoveries		(c)	September 30

2015
Commercial
CLL	$	21	$	20	$	-		$	(15)		$	6		$	32
Energy Financial Services		26		16		-			(29)			1			14
GECAS		46		(11)		-			(1)			3			37
Other		-		15		-			(13)			-			2
Total Commercial		93		40		-			(58)			10			85
Consumer		4,011		4,596		(252)			(5,622)			639			3,372
Total	$	4,104	$	4,636	$	(252)		$	(5,680)		$	649		$	3,457

2014
Commercial
CLL	$	17	$	8	$	(1)	$	(11)	$	7	$	20
Energy Financial Services		8		13		-		(17)		2		6
GECAS		17		9		-		(11)		-		15
Other		2		-		(2)		-		-		-
Total Commercial		44		30		(3)		(39)		9		41
Consumer		3,981		2,663		(120)		(3,203)		869		4,190
Total	$	4,025	$	2,693	$	(123)	$	(3,242)	$	878	$	4,231

Provision charged to operations included $2,405 million and gross write-offs included $2,859 million related to the effects of the 2015 reclassification of non-U.S. consumer financing receivables to financing receivables held for sale recorded at the lower of cost or fair value, less cost to sell.
Other primarily includes the reclassification of financing receivables to assets of businesses held for sale and the effects of currency exchange.
Net write-offs (gross write-offs less recoveries) in certain portfolios may exceed the beginning allowance for losses as a result of losses that are incurred subsequent to the beginning of the fiscal year due to information becoming available during the current year, which may identify further deterioration on existing financing receivables.