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Loans and finance receivables (Tables) | 12 Months Ended
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Dec. 31, 2023
Schedule of receivables | Other receivables are comprised of the following (in millions).
| December 31, |
| 2023 |  |  | 2022 |
Insurance and other: |  |  |  |  |
Insurance premiums receivable | $ | 19,052 |  |  | $ | 18,395 |
Reinsurance recoverables |  | 7,060 |  |  |  | 7,106 |
Trade receivables |  | 14,449 |  |  |  | 14,510 |
Other |  | 4,269 |  |  |  | 4,154 |
Allowances for credit losses |  | (656 | ) |  |  | (675 | )
| $ | 44,174 |  |  | $ | 43,490 |
Railroad, utilities and energy: |  |  |  |  |
Trade receivables | $ | 6,034 |  |  | $ | 4,182 |
Other |  | 1,228 |  |  |  | 754 |
Allowances for credit losses |  | (176 | ) |  |  | (141 | )
| $ | 7,086 |  |  | $ | 4,795 |
Loans and Finance Receivables [Member] |
Schedule of receivables | Loans and finance receivables are summarized as follows (in millions).
| December 31, |
| 2023 |  |  | 2022 |
Loans and finance receivables before allowances and discounts | $ | 26,289 |  |  | $ | 24,664 |
Allowances for credit losses |  | (950 | ) |  |  | (856 | )
Unamortized acquisition discounts and points |  | (658 | ) |  |  | (600 | )
| $ | 24,681 |  |  | $ | 23,208 |
Schedule of reconciliation of allowance for credit losses on loans and finance receivables | Loans and finance receivables are principally manufactured home loans, and to a lesser extent, commercial loans and site-built home loans. Reconciliations of the allowance for credit losses on loans and finance receivables for each of the three years ending December 31, 2023 follow (in millions).
| 2023 |  |  | 2022 |  |  | 2021 |
Balance at the beginning of the year | $ | 856 |  |  | $ | 765 |  |  | $ | 712 |
Provision for credit losses |  | 169 |  |  |  | 124 |  |  |  | 88 |
Charge-offs, net of recoveries |  | (75 | ) |  |  | (33 | ) |  |  | (35 | )
Balance at December 31 | $ | 950 |  |  | $ | 856 |  |  | $ | 765 |
Manufactured Housing Loan Balances [Member] |
Summary of performing and non-performing home loans before discounts and allowances by year of loan origination | A summary of performing and non-performing home loans before discounts and allowances by year of loan origination as of December 31, 2023 follows (in millions).
| Origination Year |  |  |  |
| 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2019 |  |  | Prior |  |  | Total |
Performing | $ | 5,716 |  |  | $ | 4,368 |  |  | $ | 3,321 |  |  | $ | 2,575 |  |  | $ | 1,820 |  |  | $ | 7,432 |  |  | $ | 25,232 |
Non-performing |  | 8 |  |  |  | 11 |  |  |  | 17 |  |  |  | 12 |  |  |  | 11 |  |  |  | 53 |  |  |  | 112 |
| $ | 5,724 |  |  | $ | 4,379 |  |  | $ | 3,338 |  |  | $ | 2,587 |  |  | $ | 1,831 |  |  | $ | 7,485 |  |  | $ | 25,344 |

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