Table of Contents Arconic has an arrangement with three financial institutions to sell certain customer receivables without recourse on a revolving basis. The sale of such receivables is completed using a bankruptcy remote special purpose entity, which is a consolidated subsidiary of Arconic. This arrangement provides up to a maximum funding of $400 for receivables sold. Arconic maintains a beneficial interest, or a right to collect cash, on the sold receivables that have not been funded (deferred purchase program). On March 30, 2012, Arconic initially sold $304 of customer receivables in exchange for $50 in cash and $254 of deferred purchase program under the arrangement. Arconic has received additional net cash funding of $300 ($3,558 in draws and $3,258 in repayments) since the program’s inception, including net cash draws totaling $0 ($600 in draws and $600 in repayments) in 2019 and net cash draws totaling $0 ($600 in draws and $600 in repayments) in 2018. As of December 31, 2019, and 2018, the deferred purchase program receivable was $246 and $234, respectively, which was included in Other receivables on the accompanying Consolidated Balance Sheet. The deferred purchase program receivable is reduced as collections of the underlying receivables occur; however, as this is a revolving program, the sale of new receivables will result in an increase in the deferred purchase program receivable. The gross amount of receivables sold and total cash collected under this program since its inception was $48,383 and $47,787 respectively. Arconic services the customer receivables for the financial institutions at market rates; therefore, no servicing asset or liability was recorded. In 2019 and 2018, the gross cash outflows and inflows associated with the deferred purchase program receivable were $6,599 and $6,586 respectively, and $6,375 and $6,328, respectively. Cash receipts from customer payments on sold receivables (which are cash receipts on the underlying trade receivables that have been previously sold in this program) as well as cash receipts and cash disbursements from draws and repayments under the program are presented as cash receipts from sold receivables within investing activities in the Statement of Consolidated Cash Flows. On January 2, 2020, the Company entered into an amendment to remove subsidiaries of the GRP business from the sale of receivables program in preparation for the planned Separation of Arconic and repurchased the remaining $282 unpaid receivables of GRP customers in a non-cash transaction by reducing the amount of the deferred purchase program receivable. The following table details the changes in the allowance for doubtful accounts related to customer receivables and other receivables: Allowance for Doubtful Accounts Sale of Receivables Program K. Receivables 92 Customer receivables Other receivables 2019 2018 2017 2019 2018 2017 Balance at beginning of year $ 4 $ 8 $ 13 $ 31 $ 34 $ 32 Provision for doubtful accounts 3 2 1 13 7 9 Write off of uncollectible accounts (2 ) (2 ) (5 ) (2 ) (2 ) (1 ) Recoveries of prior write-offs — — — (5) (3) (3) Other (2 ) (4 ) (1 ) (4 ) (5 ) (3 ) Balance at end of year $ 3 $ 4 $ 8 $ 33 $ 31 $ 34 $^{(2)}$  These amounts were included in Provision for income taxes on the accompanying Statement of Consolidated Operations. $^{(3)}$  A positive amount indicates a corresponding charge to earnings and a negative amount indicates a corresponding benefit to earnings. $^{(4)}$  In all periods presented, no amounts were reclassified to earnings. $^{(5)}$  Realized gains and losses were included in Other expense (income), net, on the accompanying Statement of Consolidated Operations. $^{(6)}$  These amounts were included in Sales on the accompanying Statement of Consolidated Operations. $^{(7)}$  These amounts were included in Cost of goods sold on the accompanying Statement of Consolidated Operations. $^{(8)}$  These amounts were included in Interest expense on the accompanying Statement of Consolidated Operations.