	September 30,		December 31,
($ in millions)	2019		2018
Completed unsold VOIs	$	249	$	243
Construction in process		11		9
Land, infrastructure and other		258		275
	$	518	$	527

For the nine months ended September 30, 2019, we recorded non-cash operating activity transfers from Inventory to Property and equipment. See Note 7: Property and Equipment. Additionally, we recorded non-cash transfers from Other assets to Inventory of $2 million related to the reclassification of deposits on properties for timeshare inventory.

We recognized $14 million in costs of sales true-ups relating to VOI products for the nine months ended September 30, 2019, which resulted in a $14 million increase to the carrying value of inventory as of September 30, 2019, and a corresponding decrease in Cost of VOI sales for the nine months ended September 30, 2019. We recognized $10 million in costs of sales true-ups relating to VOI products for the year ended December 31, 2018, which resulted in a $10 million increase to the carrying value of inventory as of December 31, 2018, and a corresponding decrease in Cost of VOI sales for the year-to-date period ended December 31, 2018. 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)	2019		2018		2019		2018
Cost of VOI sales related to fee-for-service upgrades	$	8	$	8	$	24	$	23