Current financing receivables and non-current financing receivables are recognized within All other current assets and All other non-current assets, respectively, in the Consolidated Statements of Financial Position.



	As of
	December 31, 2025		December 31, 2024
Loans receivable, at amortized cost	$	21	$	23
Investment in finance leases, net of deferred income	76		69
Allowance for credit losses	(2)		(2)
Current financing receivables – net	$	95	$	90

Loans receivable, at amortized cost	$	44	$	35
Investment in finance leases, net of deferred income	149		152
Allowance for credit losses	(3)		(4)
Non-current financing receivables – net	$	190	$	183

As of December 31, 2025, 1%, 1%, and 1% of financing receivables were over 30 days past due, over 90 days past due, and on nonaccrual, respectively, with the majority of nonaccrual financing receivables secured by collateral. As of December 31, 2024, 4%, 4%, and 3% of financing receivables were over 30 days past due, over 90 days past due, and on nonaccrual, respectively, with the majority of nonaccrual financing receivables secured by collateral.