The following tables present the recorded investment by portfolio segment and by class, excluding commercial financing receivables and other miscellaneous financing receivables at December 31, 2019 and 2018. Commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment, as they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material. Write-offs of lease receivables and loan receivables were $16 million and $47 million, respectively, for the year ended December 31, 2019. Provisions for credit losses recorded for lease receivables and loan receivables were a release of $6 million and an addition of $2 million, respectively, for the year ended December 31, 2019. The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $49 million and $45 million, respectively, for the year ended December 31, 2019. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2019. <table> <tbody> <tr><td>($ in millions)</td><td></td><td></td><td></td><td></td></tr> <tr><td>At December 31, 2019:</td><td>Americas</td><td>EMEA</td><td>Asia Pacific</td><td>Total</td></tr> <tr><td>Recorded investment:</td><td></td><td></td><td></td><td></td></tr> <tr><td>Lease receivables</td><td>$ 3,419</td><td>$1,186</td><td>$ 963</td><td>$ 5,567</td></tr> <tr><td>Loan receivables</td><td>6,726</td><td>3,901</td><td>2,395</td><td>13,022</td></tr> <tr><td>Ending balance</td><td>$10,144</td><td>$5,087</td><td>$3,359</td><td>$18,590</td></tr> <tr><td>Recorded investment, collectively evaluated for impairment</td><td>$10,032</td><td>$5,040</td><td>$3,326</td><td>$18,399</td></tr> <tr><td>Recorded investment, individually evaluated for impairment</td><td>$ 112</td><td>$ 47</td><td>$ 32</td><td>$ 191</td></tr> <tr><td>Allowance for credit losses</td><td></td><td></td><td></td><td></td></tr> <tr><td>Beginning balance at January 1, 2019</td><td></td><td></td><td></td><td></td></tr> <tr><td>Lease receivables</td><td>$ 53</td><td>$ 22</td><td>$ 24</td><td>$ 99</td></tr> <tr><td>Loan receivables</td><td>105</td><td>43</td><td>32</td><td>179</td></tr> <tr><td>Total</td><td>$ 158</td><td>$ 65</td><td>$ 56</td><td>$ 279</td></tr> <tr><td>Write-offs</td><td>(42)</td><td>(3)</td><td>(18)</td><td>(63)</td></tr> <tr><td>Recoveries</td><td>1</td><td>0</td><td>1</td><td>2</td></tr> <tr><td>Provision</td><td>5</td><td>(7)</td><td>(3)</td><td>(5)</td></tr> <tr><td>Other*</td><td>(1)</td><td>0</td><td>(1)</td><td>(2)</td></tr> <tr><td>Ending balance at December 31, 2019</td><td>$ 120</td><td>$ 54</td><td>$ 36</td><td>$ 210</td></tr> <tr><td>Lease receivables</td><td>$ 33</td><td>$ 23</td><td>$ 16</td><td>$ 72</td></tr> <tr><td>Loan receivables</td><td>$ 88</td><td>$ 31</td><td>$ 20</td><td>$ 138</td></tr> <tr><td>Related allowance, collectively evaluated for impairment</td><td>$ 25</td><td>$ 11</td><td>$ 4</td><td>$ 39</td></tr> <tr><td>Related allowance, individually evaluated for impairment</td><td>$ 96</td><td>$ 43</td><td>$ 32</td><td>$ 171</td></tr> </tbody> </table>

Question: If the Recorded investment of Lease receivables for Americas increase to 4,410 what is the revised average for Americas and EMEA for December 2019?
Answer: 2798

Question: If the Recorded investment of Loan receivables for Americas reduces to 3,419 what is the revised average for Americas and EMEA for December 2019?
Answer: 3660

Question: If the Allowance for credit losses of lease receivables for Americas increase to $ 71 what is the revised average at the beginning of January 2019?
Answer: 39