Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 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.

	December 31,		December 31,
($ in millions)	2021		2020
Fee-for-service commissions(1)	$	73	$	22
Real estate and financing		51		11
Resort and club operations		76		23
Tax receivables		95		54
Other receivables(2)		7		9
Total	$	302	$	119

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(1) Net of allowance.

(2) Primarily includes individually insignificant accounts receivable and related allowances recognized in the ordinary course of business.

Changes in Allowance for Fee-for-Service Commissions

The changes in our allowance for fee-for-service commissions were as follows during the year ended December 31, 2021:

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