The changes in allowances for expected credit losses for the nine months ended September 30, 2026 and 2025, consisted of the following:


	Accounts receivable	Unbilled receivables	Other current assets	Financing receivables	Other assets	Total
Balance at January 1, 2025	($92)	($38)	($47)	($7)	($199)	($383)
Changes in estimates	(11)	(4)	(17)	7	(25)	(50)
Write-offs	15		17			32

Recoveries	1					1
Other	12					12
Balance at September 30, 2025	($75)	($42)	($47)	$0	($224)	($388)

Balance at January 1, 2026	($76)	($42)	($43)	$0	($111)	($272)
Changes in estimates	(19)	20	(8)		(10)	(17)
Write-offs	9		1		6	16

Recoveries	4				2	6

Balance at September 30, 2026	($82)	($22)	($50)	$0	($113)	($267)