Accounts receivable	6 Months Ended
Accounts receivable	Jun. 30, 2018
Receivables [Abstract]
Accounts receivable	Note 13 – Accounts receivable Accounts receivable are presented net of allowances for doubtful accounts. The allowance for doubtful accounts receivables at June 30, 2018 was $83 million (December 31, 2017: $35 million). We recognized $48 million of bad debt expense for the six months ended June 30, 2018 (nil in the six months ended June 30, 2017).

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.