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REVENUE RECOGNITION
 9 Months Ended
Sep. 30, 2024
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION REVENUE RECOGNITION
Disaggregation of Revenue
The following table presents our disaggregated revenues by revenue source. For additional information on the disaggregated revenues by operating segment, see Note 13 to the Consolidated Condensed Financial Statements.
Three Months Ended September 30,
Nine Months Ended September 30,
Millions of dollars2024202320242023
Major product categories:
Laundry$1,131 $1,360 $3,482 $3,949 
Refrigeration1,297 1,484 3,850 4,334 
Cooking921 1,199 2,891 3,392 
Dishwashing282 423 983 1,300 
Total major product category net sales $3,631 $4,466 $11,206 $12,975 
Spare parts and warranties135 243 515 718 
Other227 217 750 674 
Total net sales$3,993 $4,926 $12,471 $14,367 
Other revenue sources include primarily the revenues from the InSinkErator business, subscription arrangements, and licenses.
The impact to revenue related to prior period performance obligations is less than 1% of global consolidated revenues for the three and nine months ended September 30, 2024.

Allowance for Expected Credit Losses and Bad Debt Expense
We estimate our expected credit losses and bad debt expense primarily by using an aging methodology and establish customer-specific reserves for higher risk trade customers. Our expected credit losses and bad debt expense are evaluated and controlled within each geographic region considering the unique credit risk specific to the country, marketplace and economic environment. We take into account past events, current conditions and reasonable and supportable forecasts in developing the reserve.
The following table summarizes our allowance for expected credit losses and bad debt expense by operating segment for the nine months ended September 30, 2024:
Millions of dollars
December 31, 2023 (1)
Charged to EarningsWrite-offsForeign CurrencyOther September 30, 2024
Accounts receivable allowance
MDA North America$4 $1 $— $— $— $5 
MDA Latin America38 9 (2)(5)— 40 
MDA Asia3 — — — — 3 
SDA Global2 — — — — 2 
Consolidated$47 $10 $(2)$(5)$— $50 
Financing receivable allowance
MDA Latin America$29 $— $— $(3)$— $26 
Consolidated$76 $10 $(2)$(8)$— $76 
(1) Effective January 1, 2024, we reorganized our operating segment structure. All prior period amounts have been reclassified to conform with current period presentation. For additional information, see Note 13 to the Consolidated Condensed Financial Statements.