Accounts Receivable (Tables)

6 Months Ended

Jun. 30, 2021

Receivables [Abstract]

Summary of Accounts Receivable, Net of Allowance for Credit Losses

The following table represents our accounts receivable, net of allowance for credit losses. Accounts receivable within the scope of ASC 326 are measured at amortized cost.

	June 30,
($ in millions)	2021
Fee-for-service commissions(1)	$	38
Real estate and financing		31
Resort and club operations		33
Tax receivables		109
Other receivables(2)		9
Total	$	220

(1) Net of allowance.

(2) Primarily includes individually insignificant accounts receivable recognized in the ordinary course of business, the allowances for which are also individually insignificant.

Changes in Allowance for Fee-for-Service Commissions

The changes in our allowance for fee-for-service commissions were as follows:

	June 30,
($ in millions)	2021
Balance as of December 31, 2020	$	18
Current period provision for expected credit losses		4
Write-offs charged against the allowance		(5	)
Balance at June 30, 2021		17