INVENTORY (Tables)

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Abstract]

Schedule of Inventory

Inventory was comprised of the following:

	December 31,
($ in millions)	2023		2022
Completed unsold VOIs	$	1,259	$	1,096
Construction in process	140		62
Land, infrastructure and other	1		1
Total	$	1,400	$	1,159

Schedule of costs of sales true-ups relating to VOI products and impacts on the carrying value of inventory table

The table below presents costs of sales true-ups relating to VOI products and the related impacts to the carrying value of inventory and cost of VOI sales:

	Year Ended December 31,
($ in millions)	2023		2022		2021
Cost of sales true-up(1)	$	61	$	23	$	(2)

(1)For the years ended December 31, 2023, and December 31, 2022, the costs of sales true-up decreased costs of VOI sales and increased inventory. For the year ended December 31, 2021, the costs of sales true-up increased costs of VOI sales and decreased inventory.