Inventory

3 Months Ended

Mar. 31, 2019

Inventory Disclosure [Abstract]

Inventory

Note 6: Inventory

Inventory was as follows:

	March 31,		December 31,
($ in millions)	2019		2018
Completed unsold VOIs	$	241	$	243
Construction in process		12		9
Land, infrastructure and other		276		275
	$	529	$	527

We benefited from $4 million in costs of sales true-ups relating to VOI products for the three months ended March 31, 2019, which resulted in a $4 million increase to the carrying value of inventory as of March 31, 2019. 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 March 31,
($ in millions)	2019		2018
Cost of VOI sales related to fee-for-service upgrades	$	9	$	6