Accounts Receivable (Tables)

9 Months Ended

Sep. 30, 2022

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:

($ in millions)	September 30, 2022		December 31, 2021
Fee-for-service commissions(1)	$	89	$	73
Real estate and financing	52		51
Resort and club operations	118		76
Tax receivables	25		95
Insurance claims receivable	81		—
Other receivables(2)	33		7
Total	$	398	$	302

(1)Net of allowance.

(2)Primarily includes individually insignificant allowances recognized in the ordinary course of business.

Changes in Allowance for Fee-for-Service Commissions

The changes in our allowance for fee-for-service commissions were as follows during the period from December 31, 2021 to September 30, 2022:

($ in millions)
Balance as of December 31, 2021	$	18
Current period provision for expected credit losses	5
Write-offs charged against the allowance	(9)
Balance at September 30, 2022	$	14