Table:
0
A
B
C
D
E
1
($ in millions)
2
At December 31, 2019:
Americas
EMEA
Asia Pacific
Total
3
Recorded investment:
4
Lease receivables
$ 3,419
$1,186
$  963
$ 5,567
5
Loan receivables
6,726
3,901
2,395
13,022
6
Ending balance
$10,144
$5,087
$3,359
$18,590
7
Recorded investment, collectively evaluated for impairment
$10,032
$5,040
$3,326
$18,399
8
Recorded investment, individually evaluated for impairment
$   112
$   47
$   32
$   191
9
Allowance for credit losses
10
Beginning balance at January 1, 2019
11
Lease receivables
$    53
$   22
$   24
$     99
12
Loan receivables
105
43
32
179
13
Total
$   158
$   65
$   56
$   279
14
Write-offs
(42)
(3)
(18)
(63)
15
Recoveries
1
0
1
2
16
Provision
5
(7)
(3)
(5)
17
Other*
(1)
0
(1)
(2)
18
Ending balance at December 31, 2019
$   120
$   54
$   36
$   210
19
Lease receivables
$    33
$   23
$   16
$    72
20
Loan receivables
$    88
$   31
$   20
$   138
21
Related allowance, collectively evaluated for impairment
$    25
$   11
$    4
$    39
22
Related allowance, individually evaluated for impairment
$    96
$   43
$   32
$   171

Questions and formulas:
Question: What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2019?
Formula: (B4+C4) / 2
Formula2: (B4+C4) / 2
Level: Calculation
Question: What is the average Recorded investment of Loan receivables for Americas and EMEA for December 2019?
Formula: (B5+C5) / 2
Formula2: (B5+C5) / 2
Level: Calculation
Question: What is the average Allowance for credit losses of Lease receivables at the beginning of January 2019?
Formula: E11/ 3
Formula2: E11/ 3
Level: Calculation