alance at end of year 317,103 293,760 233,979Net sales and other operating revenue ??11,087,140 ??12,002,834 ??10,011,241(Credit Losses) We believe our allowance for credit losses is a ???criticalOur ???nance subsidiaries provide wholesale ???nancing to dealers accounting estimate??? because it requires us to makeand retail lending and leasing to customers mainly in order to assumptions about inhe