ACCOUNTS RECEIVABLE (Tables)

12 Months Ended

Dec. 31, 2023

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:

	December 31,
($ in millions)	2023		2022
Fee-for-service commissions	$	57	$	91
Real estate and financing	87		71
Resort and club operations	199		167
Tax receivables	97		84
Insurance claims receivable	54		81
Other receivables	13		17
Total	$	507	$	511

Changes in Allowance

The changes in our allowance were as follows during the year ended December 31, 2023:

($ in millions)	Fee-for-service commissions		Real estate and financing		Resort and club operations		Total
Balance as of December 31, 2022	$	16	$	24	$	12	$	52
Current period provision for expected credit losses	14		13		16		43
Write-offs charged against the allowance	(7)		(3)		(25)		(35)
Balance at December 31, 2023	$	23	$	34	$	3	$	60