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SHARE-BASED COMPENSATION (Tables)
9 Months Ended
Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]  
Schedule of compensation cost for share-based payment arrangements, allocation of share-based compensation costs by plan
The following table details our share-based compensation expense related to award grants to our officers, directors, and employees:
Three Months EndedNine Months Ended
($ in millions)September 30, 2023September 30, 2022September 30, 2023September 30, 2022
Service-based RSUs$$$22 $24 
Performance-based RSUs(2)
23 26 
SARs
$$10 $25 $30 
Schedule of unrecognized compensation cost, unvested awards
The following table details our deferred compensation costs related to unvested awards:
($ in millions)At September 30, 2023At December 31, 2022
Service-based RSUs$30 $26 
Performance-based RSUs
34 33 
SARs
$35 $34 
Assumptions used to estimate fair value of grants
The following table outlines the assumptions used to estimate the fair value of grants during the first three quarters of 2023:
Expected volatility40.47%
Dividend yield1.87%
Risk-free rate4.07%
Expected term (in years)6.25