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INVENTORY (Tables)
9 Months Ended
Sep. 30, 2024
Inventory Disclosure [Abstract]  
Schedule of Inventory
Inventory was comprised of the following:
($ in millions)September 30, 2024December 31, 2023
Completed unsold VOIs$1,665 $1,259 
Construction in process577 140 
Land, infrastructure and other
Total$2,243 $1,400 
Schedule of Costs of Sales True-ups Relating to VOI Products and Impacts on the Carrying Value of Inventory
The table below presents cost of sales true-ups relating to VOI products and the related impacts to the carrying value of inventory and cost of VOI sales:
Three Months Ended September 30,Nine Months Ended September 30,
($ in millions)2024202320242023
Cost of sales true-up(1)
$$22 $15 $51 
(1)For the three and nine months ended September 30, 2024 and 2023, respectively, the cost of sales true-up decreased cost of VOI sales and increased inventory.