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Accounts Receivable
3 Months Ended
Mar. 31, 2023
Receivables [Abstract]  
Accounts Receivable Accounts Receivable
Accounts receivable within the scope of ASC 326 are measured at amortized cost. The following table represents our accounts receivable, net of allowance for credit losses:
($ in millions)March 31, 2023December 31, 2022
Fee-for-service commissions$96 $91 
Real estate and financing35 59 
Resort and club operations210 179 
Tax receivables73 84 
Insurance claims receivable82 81 
Other receivables17 
Total$503 $511 
Our accounts receivable are generally due within one year of origination. We use delinquency status and economic factors such as credit quality indicators to monitor our receivables within the scope of ASC 326 and use these as a basis for how we develop our expected loss estimates. We have various allowances for our accounts receivable to account for fee-for-service commissions, expected losses related to sales of VOIs, trade accounts receivable, marketing packages, club dues and activation fees.