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Variable Interest Entities
 6 Months Ended
Jun. 30, 2020
Variable Interest Entities [Abstract]  
Variable Interest Entities Variable Interest Entities
GM Financial uses special purpose entities (SPEs) that are considered VIEs to issue variable funding notes to third party, bank-sponsored warehouse facilities or asset-backed securities to investors in securitization transactions. The debt issued by these VIEs is backed by finance receivables and leasing-related assets transferred to the VIEs (Securitized Assets). GM Financial determined that it is the primary beneficiary of the SPEs because the servicing responsibilities for the Securitized Assets give GM Financial the power to direct the activities that most significantly impact the performance of the VIEs and the variable interests in the VIEs give GM Financial the obligation to absorb losses and the right to receive residual returns that could potentially be significant. The assets serve as the sole source of repayment for the debt issued by these entities. Investors in the notes issued by the VIEs do not have recourse to GM Financial or its other assets, with the exception of customary representation and warranty repurchase provisions and indemnities that GM Financial provides as the servicer. GM Financial is not required to provide additional financial support to these SPEs. While these subsidiaries are included in GM Financial's condensed consolidated financial statements, they are separate legal entities and their assets are legally owned by them and are not available to GM Financial's creditors.

The following table summarizes the assets and liabilities related to GM Financial's consolidated VIEs:
June 30, 2020December 31, 2019
Restricted cash – current$2,269  $2,202  
Restricted cash – non-current$401  $441  
GM Financial receivables, net of fees – current$15,457  $19,081  
GM Financial receivables, net of fees – non-current$14,009  $15,921  
GM Financial equipment on operating leases, net$19,172  $14,464  
GM Financial short-term debt and current portion of long-term debt$24,245  $23,952  
GM Financial long-term debt$15,961  $15,819  

GM Financial recognizes finance charge, leased vehicle and fee income on the Securitized Assets and interest expense on the secured debt issued in a securitization transaction and records a provision for loan losses to recognize probable loan losses inherent in the finance receivables.