INTERNATIONAL BUSINESS MACHINES CORP | 2013 | FY | 3


($ in millions)
At December 31:20132012
Current
Net investment in sales-type and direct financing leases$ 4,004$ 3,862
Commercial financing receivables 8,541 7,750
Client loan receivables 5,854 5,395
Installment payment receivables 1,389 1,031
Total$ 19,787$ 18,038
Noncurrent
Net investment in sales-type and direct financing leases$ 5,700$ 6,107
Commercial financing receivables 5
Client loan receivables 6,360 5,966
Installment payment receivables 695 733
Total$ 12,755$ 12,812

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