Table:
| ($ in millions) |  |  |  |  |
| --- | --- | --- | --- | --- |
| At December 31, 2018: | Investment in Sales-Type and Direct Financing Leases | Commercial Financing Receivables | Client Loan and Installment Payment Receivables/ (Loans) | Total |
| Financing receivables, gross | $6,846 | $11,889 | $13,614 | $32,348 |
| Unearned income | (526) | (37) | (632) | (1,195) |
| Recorded investment | $6,320 | $11,852 | $12,981 | $31,153 |
| Allowance for credit losses | (99) | (13) | (179) | (292) |
| Unguaranteed residual value | 589 | — | — | 589 |
| Guaranteed residual value | 85 | — | — | 85 |
| Total financing receivables, net | $6,895 | $11,838 | $12,802 | $31,536 |
| Current portion | $2,834 | $11,838 | $ 7,716 | $22,388 |
| Noncurrent portion | $4,061 | $    — | $ 5,086 | $ 9,148 |
Paragraphs:
The company utilizes certain of its financing receivables as collateral for nonrecourse borrowings. Financing receivables pledged as collateral for borrowings were $1,062 million and $710 million at December 31, 2019 and 2018, respectively. These borrowings are included in note P, “Borrowings.”
The company did not have any financing receivables held for sale as of December 31, 2019 and 2018.
Question:
Did the company have any financing receivables held for sale as of December 2019 and 2018.
Answer: The company did not have any financing receivables held for sale as of December 31, 2019 and 2018.