Accounts Receivable (Tables)

9 Months Ended

Sep. 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.

	September 30,		December 31,
($ in millions)	2021		2020
Fee-for-service commissions(1)	$	67	$	22
Real estate and financing		44		11
Resort and club operations		73		23
Tax receivables		85		54
Other receivables(2)		9		9
Total	$	278	$	119

(1)Net of allowance.

(2)For the periods ended September 30, 2021 and December 31, 2020, includes individually insignificant accounts receivable recognized in the ordinary course of business and allowances for which are also individually insignificant. For the period ended September 30, 2021, also includes other receivables primarily associated with miscellaneous sales and marketing activity.

Changes in Allowance for Fee-for-Service Commissions

The changes in our allowance for fee-for-service commissions were as follows during the period from December 31, 2020 to September 30, 2021:

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