FORD MOTOR CREDIT COMPANY LLC AND SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS Finance Receivables, Net NOTE 4. FINANCE RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES  (Continued) Included in the recorded investment in finance receivables were consumer and non-consumer receivables that have been sold for legal purposes in securitization transactions but continue to be reported in our consolidated financial statements. See Note 6 for additional information. At December 31, 2019 and 2020, accrued interest was $253 million and $181 million, respectively, which we report in  Other assets . (d) Net finance receivables subject to fair value exclude finance leases. (c) Earned interest supplements on consumer and non-consumer receivables from Ford and affiliated companies totaled $2.4 billion, $2.5 billion, and $2.4 billion for the years ended December 31, 2018, 2019, and 2020, respectively. Cash received from interest supplements totaled $2.7 billion, $2.6 billion, and $2.8 billion for the years ended December 31, 2018, 2019, and 2020, respectively. (b) Represents other financing receivables with Ford and entities (primarily dealers) that are reported as consolidated subsidiaries of Ford, which includes amounts associated with purchased receivables and receivables associated with the financing of vehicles that Ford leases to employees. Interest earned from Ford and affiliated companies associated with these other financing receivables totaled $84 million, $96 million, and $88 million for the years ended December 31, 2018, 2019, and 2020, respectively. (a) Includes $4.1 billion and $5.1 billion at December 31, 2019 and 2020, respectively, of receivables generated by divisions and affiliates of Ford in connection with vehicle inventories released from Ford and in transit to the destination dealers. Interest earned from Ford and affiliated companies associated with receivables from gate-released vehicles in transit to dealers for the years ended December 31, 2018, 2019, and 2020 was $261 million, $229 million, and $137 million, respectively. Balances at December 31, 2019 and 2020, also include $844 million and $515 million, respectively, of dealer financing receivables with entities (primarily dealers) that are reported as consolidated subsidiaries of Ford. For the years ended December 31, 2018, 2019, and 2020, the interest earned on receivables from consolidated subsidiaries of Ford to which we provide dealer financing was $8 million, $10 million, and $13 million, respectively. Consolidated subsidiaries of Ford include dealerships that are owned and consolidated by Ford. Total finance receivables, net  at December 31 were as follows (in millions): 2019 2020 Consumer Retail installment contracts, gross $ 68,998  $ 73,726  Finance leases, gross 8,566  8,431  Retail financing, gross 77,564  82,157  Unearned interest supplements from Ford and affiliated companies (3,589) (3,987) Consumer finance receivables 73,975  78,170  Non-Consumer Dealer financing (a) 38,910  26,517  Other financing (b) 1,945  1,688  Non-Consumer finance receivables 40,855  28,205  Total recorded investment (c) $ 114,830  $ 106,375  Recorded investment in finance receivables $ 114,830  $ 106,375  Allowance for credit losses (513) (1,305) Total finance receivables, net $ 114,317  $ 105,070  Net finance receivables subject to fair value (d) $ 106,131  $ 97,043  Fair value 106,260  98,630  75