pre_text: Financing receivables primarily consist of client loan and installment payment receivables (loans), investment in sales-type and direct financing leases, and commercial financing receivables. Client loan and installment payment receivables (loans) are provided primarily to clients to finance the purchase of hardware, software and services. Payment terms on these financing arrangements are generally for terms up to seven years. Client loans and installment payment financing contracts are priced independently at competitive market rates. Investment in sales-type and direct financing leases relates principally to the company’s Systems products and are for terms ranging generally from two to six years. Commercial financing receivables relate primarily to inventory and accounts receivable financing for dealers and remarketers of IBM and OEM products. Payment terms for inventory and accounts receivable financing generally range from 30 to 90 days.
table: ($ in millions)
table: At December 31, 2019: Investment in Sales-Type and Direct Financing Leases Commercial Financing Receivables Client Loan and Installment Payment Receivables/ (Loans) Total
table: Financing receivables, gross $6,077 $3,836 $13,592 $23,504
table: Unearned income (509) (4) (570) (1,083)
table: Recorded investment $5,567 $3,831 $13,022 $22,421
table: Allowance for credit losses (72) (11) (138) (221)
table: Unguaranteed residual value 652 — — 652
table: Guaranteed residual value 53 — — 53
table: Total financing receivables, net $6,199 $3,820 $12,884 $22,904
table: Current portion $2,334 $3,820 $ 8,037 $14,192
table: Noncurrent portion $3,865 $      — $ 4,847 $ 8,712
question: Analyse this data from a financial earnings document. What is the average of Unearned income?