Accounts Receivable (Tables)

6 Months Ended

Jun. 30, 2020

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.  Following the adoption of ASC 326 on January 1, 2020, accounts receivable within the scope of ASC 326 are measured at amortized cost.

($ in millions)	June 30, 2020
Fee-for-service commissions(1)	$	7
Real estate and financing	8
Resort and club operations	21
Tax receivables	32
Other receivables(2)	6
Total	$	74

^{(1) Net of allowance.}

^{(2) Primarily includes individually insignificant accounts receivable recognized in the ordinary course of business, the allowances for which are individually insignificant.}

Changes in Allowance for Fee-for-Service Commissions

The changes in our allowance for fee-for-service commissions were as follows:

($ in millions)	June 30, 2020
Balance as of December 31, 2019	$	19
Current period provision for expected credit losses	4
Write-offs charged against the allowance		(8	)
Balance at June 30, 2020	$	15