ACCOUNTS RECEIVABLE (Tables)

9 Months Ended

Sep. 30, 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)	September 30, 2024		December 31, 2023
Fee-for-service commissions	$	53	$	57
Real estate and financing	57		87
Resort and club operations	139		199
Tax receivables	134		97
Insurance claims receivable	—		54
Other receivables	17		13
Total	$	400	$	507

Schedule of Changes in Allowance

The changes in our allowance were as follows during the nine months ended September 30, 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	6		11		13		30
Write-offs charged against the allowance	(8)		(10)		(1)		(19)
Balance as of September 30, 2024	$	21	$	35	$	15	$	71