Note 5: Inventory

Inventory was as follows:

	September 30,		December 31,
($ in millions)	2017		2016
Completed unsold VOIs	$	206	$	233
Construction in process		11		20
Land, infrastructure and other		258		260
	$	475	$	513

We benefited from $4 million in costs of sales true-ups relating to VOI products for the nine months ended September 30, 2017, which resulted in a $4 million increase to the carrying value of inventory as of September 30, 2017. We benefited from $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. Shown below are expenses incurred, recorded in Cost of VOI sales, related to granting credit to customers for their existing ownership when upgrading into fee-for-service projects.

Three Months Ended

September 30,

Nine Months Ended

September 30,

($ in millions)

2017

2016

2017

2016

Cost of VOI sales related to fee-for-service upgrades