ACCOUNTS RECEIVABLE (Tables)

3 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Schedule of Accounts Receivable, Net of Allowance for Credit Losses

The following table represents our accounts receivable, net of allowance for credit losses:

($ in millions)	March 31, 2024		December 31, 2023
Fee-for-service commissions	$	44	$	57
Real estate and financing	79		87
Resort and club operations	237		199
Tax receivables	150		97
Insurance claims receivable	—		54
Other receivables	5		13
Total	$	515	$	507

Changes in Allowance

The changes in our allowance were as follows during the three months ended March 31, 2024:

($ in millions)	Fee-for-service commissions		Real estate and financing		Resort and club operations		Total
Balance as of December 31, 2023	$	23	$	34	$	3	$	60
Current period provision for expected credit losses	2		3		11		16
Write-offs charged against the allowance	(8)		(7)		—		(15)
Balance as of March 31, 2024	$	17	$	30	$	14	$	61