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The estimate of the lease property's economic value at the end of the lease term excluding any amounts guaranteed by either the lessee or a third-party.

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A valuation allowance relating to a written agreement to receive money (at a specified future date(s), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.

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Description of the payment terms of the financing receivable (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.

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- Definition

Reflects the aggregate value of loans, trade receivables, securities and financial instruments that serve as collateral for obligations arising from a transfer of financial assets recorded as a secured borrowing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

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- Definition

Amount of deferred interest and fee income, unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans. Excludes amounts for loans and leases covered under loss sharing agreements.

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-Name Statement of Financial Accounting Standard (FAS)

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An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date more than one year from the balance sheet date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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Financing Receivables: (Details) (USD $) In Millions, unless otherwise specified					9 Months Ended				9 Months Ended				9 Months Ended				9 Months Ended
	Sep. 30, 2012	Dec. 31, 2011	Sep. 30, 2012 Net investment in sales-type and direct financing leases	Dec. 31, 2011 Net investment in sales-type and direct financing leases	Sep. 30, 2012 Net investment in sales-type and direct financing leases Financing receivable, lower range of payment terms	Sep. 30, 2012 Net investment in sales-type and direct financing leases Financing receivable, upper range of payment terms	Sep. 30, 2012 Commercial financing receivables	Dec. 31, 2011 Commercial financing receivables	Sep. 30, 2012 Commercial financing receivables Financing receivable, lower range of payment terms	Sep. 30, 2012 Commercial financing receivables Financing receivable, upper range of payment terms	Sep. 30, 2012 Client loan receivables	Dec. 31, 2011 Client loan receivables	Sep. 30, 2012 Client loan receivables Financing receivable, lower range of payment terms	Sep. 30, 2012 Client loan receivables Financing receivable, upper range of payment terms	Sep. 30, 2012 Installment payment receivables	Dec. 31, 2011 Installment payment receivables	Sep. 30, 2012 Installment payment receivables Financing receivable, lower range of payment terms	Sep. 30, 2012 Installment payment receivables Financing receivable, upper range of payment terms
Financing receivables, current
Financing receivables, net, current	$ 14,925	$ 16,901	$ 3,887	$ 3,765			$ 5,417	$ 7,095			$ 4,750	$ 5,195			$ 871	$ 846
Financing receivables, noncurrent
Financing receivables, net, noncurrent	10,791	10,776	5,091	5,406			6	34			5,223	4,925			470	410
Financing receivables
Financing receivable, payment terms					2 years	6 years			30 days	90 days			1 year	7 years			1 year	3 years
Sales-type and direct financing leases, unguaranteed residual value			716	745
Sales-type and direct financing leases, unearned income			661	733
Allowance for credit losses			118	118			39	53			151	126			34	51
Financing receivables used as collateral for non-recourse borrowings	$ 668	$ 410