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Loans and finance receivables (Tables) | 6 Months Ended
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Jun. 30, 2024
Schedule of receivables | Other receivables are comprised of the following (in millions).
| June 30, 2024 |  |  | December 31, 2023 |
Insurance and other: |  |  |  |  |
Insurance premiums receivable | $ | 19,841 |  |  | $ | 19,052 |
Reinsurance recoverables |  | 5,253 |  |  |  | 7,060 |
Trade receivables |  | 15,568 |  |  |  | 14,449 |
Other |  | 5,979 |  |  |  | 4,269 |
Allowances for credit losses |  | (674 | ) |  |  | (656 | )
| $ | 45,967 |  |  | $ | 44,174 |
Railroad, utilities and energy: |  |  |  |  |
Trade receivables | $ | 5,809 |  |  | $ | 6,034 |
Other |  | 853 |  |  |  | 1,228 |
Allowances for credit losses |  | (160 | ) |  |  | (176 | )
| $ | 6,502 |  |  | $ | 7,086 |
Loans and Finance Receivables [Member] |
Schedule of receivables | Loans and finance receivables are summarized as follows (in millions).
| June 30, 2024 |  |  | December 31, 2023 |
Loans and finance receivables, before allowances and discounts | $ | 27,792 |  |  | $ | 26,289 |
Allowances for credit losses |  | (1,015 | ) |  |  | (950 | )
Unamortized acquisition discounts and points |  | (692 | ) |  |  | (658 | )
| $ | 26,085 |  |  | $ | 24,681 |
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 the first six months of 2024 and 2023 follow (in millions).
| First Six Months |
| 2024 |  |  | 2023 |
Balance at the beginning of the year | $ | 950 |  |  | $ | 856 |
Provision for credit losses |  | 116 |  |  |  | 90 |
Charge-offs, net of recoveries |  | (51 | ) |  |  | (34 | )
Balance at June 30 | $ | 1,015 |  |  | $ | 912 |
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 June 30, 2024 follows (in millions).
| Origination Year |  |  |  |
| 2024 |  |  | 2023 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | Prior |  |  | Total |
Performing | $ | 3,479 |  |  | $ | 5,207 |  |  | $ | 3,814 |  |  | $ | 3,189 |  |  | $ | 2,468 |  |  | $ | 8,715 |  |  | $ | 26,872 |
Non-performing |  | 2 |  |  |  | 6 |  |  |  | 8 |  |  |  | 10 |  |  |  | 8 |  |  |  | 43 |  |  |  | 77 |
| $ | 3,481 |  |  | $ | 5,213 |  |  | $ | 3,822 |  |  | $ | 3,199 |  |  | $ | 2,476 |  |  | $ | 8,758 |  |  | $ | 26,949 |

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