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Receivables | 12 Months Ended
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Dec. 31, 2018
Transfers and Servicing [Abstract] |
Receivables | Receivables Sale of Receivables Program Arconic has an arrangement with three financial institutions to sell certain customer receivables without recourse on a revolving basis. The sale of such receivables is completed using a bankruptcy remote special purpose entity, which is a consolidated subsidiary of Arconic. This arrangement provides up to a maximum funding of $400 for receivables sold. Arconic maintains a beneficial interest, or a right to collect cash, on the sold receivables that have not been funded (deferred purchase program). On March 30, 2012, Arconic initially sold $304 of customer receivables in exchange for $50 in cash and $254 of deferred purchase program under the arrangement. Arconic has received additional net cash funding of $300 ($2,958 in draws and $2,658 in repayments) since the program’s inception, including net cash draws totaling $0 ($600 in draws and $600 in repayments) in 2018 and net cash draws totaling $0 ($600 in draws and $600 in repayments) in 2017. As of December 31, 2018, and 2017, the deferred purchase program receivable was $234 and $187, respectively, which was included in Other receivables on the accompanying Consolidated Balance Sheet. The deferred purchase program receivable is reduced as collections of the underlying receivables occur; however, as this is a revolving program, the sale of new receivables will result in an increase in the deferred purchase program receivable. The gross amount of receivables sold and total cash collected under this program since its inception was $41,784 and $41,200 respectively. Arconic services the customer receivables for the financial institutions at market rates; therefore, no servicing asset or liability was recorded. In 2018 and 2017, the gross cash outflows and inflows associated with the deferred purchase program receivable were $6,375 and $6,328 respectively, and $5,471 and $5,367, respectively. Cash receipts from customer payments on sold receivables (which are cash receipts on the underlying trade receivables that have been previously sold in this program) as well as cash receipts and cash disbursements from draws and repayments under the program are presented as cash receipts from sold receivables within investing activities in the Statement of Consolidated Cash Flows. See Note A for additional information on new accounting guidance that impacts the Company. Allowance for Doubtful Accounts The following table details the changes in the allowance for doubtful accounts related to customer receivables and other receivables:
| Customer receivables |  | Other receivables
| 2018 |  | 2017 |  | 2016 |  | 2018 |  | 2017 |  | 2016
Balance at beginning of year | $ | 8 |  |  | $ | 13 |  |  | $ | 8 |  |  | $ | 34 |  |  | $ | 32 |  |  | $ | 34 |
Provision for doubtful accounts | 2 |  |  | 1 |  |  | 7 |  |  | 7 |  |  | 9 |  |  | 6 |
Write off of uncollectible accounts | (2 | ) |  | (5 | ) |  | (3 | ) |  | (2 | ) |  | (1 | ) |  | (1 | )
Recoveries of prior write-offs | — |  |  | — |  |  | (1 | ) |  | (3 | ) |  | (3 | ) |  | 1 |
Other | (4 | ) |  | (1 | ) |  | 2 |  |  | (5 | ) |  | (3 | ) |  | (8 | )
Balance at end of year | $ | 4 |  |  | $ | 8 |  |  | $ | 13 |  |  | $ | 31 |  |  | $ | 34 |  |  | $ | 32 |

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- Definition The entire disclosure for a transferor's continuing involvement in financial assets that it has transferred in a securitization or asset-backed financing arrangement, the nature of any restrictions on assets reported by an entity in its statement of financial position that relate to a transferred financial asset (including the carrying amounts of such assets), how servicing assets and servicing liabilities are reported, and (for securitization or asset-backed financing arrangements accounted for as sales) when a transferor has continuing involvement with the transferred financial assets and transfers of financial assets accounted for as secured borrowings, how the transfer of financial assets affects an entity's financial position, financial performance, and cash flows. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 860 -URI http://asc.fasb.org/topic&trid=2197590 + Details
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