Inventory

Inventory was as follows:



	March 31,		December 31,
($ in millions)	2017		2016
Completed unsold VOIs	$	232	$	233
Construction in process	17		20
Land, infrastructure and other	258		260
	$	507	$	513

We incurred less than $1 million in costs of sales true-ups relating to VOI products for the three months ended March 31, 2017, which resulted in less than $1 million increase to the carrying value of inventory as of March 31, 2017. We incurred $10 million in costs of sales true-ups relating to VOI products for the year ended December 31, 2016, which resulted in a $10 million increase to the carrying value of inventory as of December 31, 2016. For the three months ended March 31, 2017 and 2016, we incurred expenses of $11 million and $10 million, respectively, recorded in Cost of VOI sales, related to granting credit to customers for their existing ownership when upgrading into fee-for-service projects.