Allowance for credit losses (Tables)

12 Months Ended

Dec. 31, 2023

Movements in the allowance for credit losses during the years ended December 31, 2023 and 2022 were as follows:


	Year Ended December 31, 2023

	Investment in finance leases		Notes receivable		Loans receivable		Total
Allowance for credit losses at beginning of period	$	23,025	$	110,938	$	3,898	$	137,861
Current period (decrease) increase in provision for expected credit losses	(14,101)		21,332		(3,209)		4,022
Write-offs charged against the allowance	—		(107,996)		—		(107,996)
Allowance for credit losses at end of period	$	8,924	$	24,274	$	689	$	33,887


	Year Ended December 31, 2022
	Investment in finance leases		Notes receivable		Loans receivable		Total
Allowance for credit losses at beginning of period	$	71,292	$	40,964	$	5,291	$	117,547
Current period (decrease) increase in provision for expected credit losses	(11,483)		122,568		(1,393)		109,692
Write-offs charged against the allowance	(36,784)		(52,594)		—		(89,378)
Allowance for credit losses at end of period	$	23,025	$	110,938	$	3,898	$	137,861

Financing Receivables Grouped by Credit Risk

The tables below present Financing Receivables carried at amortized cost basis, gross of allowance for credit losses, grouped into the three credit risk categories for the years ended December 31, 2023 and 2022.


	As of December 31, 2023
	Category A		Category B		Category C		Total
	(U.S. Dollars in millions)
Investment in finance leases	$	357	$	213	$	693	$	1,263
Notes receivable	—		13		675		688
Loans receivable	—		44		612		656
Total	$	357	$	270	$	1,980	$	2,607


	As of December 31, 2022
	Category A		Category B		Category C		Total
	(U.S. Dollars in millions)
Investment in finance leases	$	292	$	486	$	601	$	1,379
Notes receivable	—		18		579		597
Loans receivable	16		329		10		355
Total	$	308	$	833	$	1,190	$	2,331