Leases

3 Months Ended

Mar. 31, 2026

Leases [Abstract]

Leases

Leases:

Accounting for Leases as a Lessor

The following table presents amounts included in the Consolidated Income Statement related to lessor activity.

($ in millions)
For the three months ended March 31:	2026		2025
Lease income — sales-type and direct financing leases:
Sales-type lease selling price	$	170	$	70
Less: Carrying value of underlying assets (1)	(49)		(30)
Gross profit	122		41
Interest income on lease receivables	67		61
Total sales-type and direct financing lease income	189		101
Lease income — operating leases	13		11
Variable lease income	20		12
Total lease income	$	221	$	124

(1)Excludes unguaranteed residual value.

Leases

Leases:

Accounting for Leases as a Lessor

The following table presents amounts included in the Consolidated Income Statement related to lessor activity.

($ in millions)
For the three months ended March 31:	2026		2025
Lease income — sales-type and direct financing leases:
Sales-type lease selling price	$	170	$	70
Less: Carrying value of underlying assets (1)	(49)		(30)
Gross profit	122		41
Interest income on lease receivables	67		61
Total sales-type and direct financing lease income	189		101
Lease income — operating leases	13		11
Variable lease income	20		12
Total lease income	$	221	$	124

(1)Excludes unguaranteed residual value.

Leases

Leases:

Accounting for Leases as a Lessor

The following table presents amounts included in the Consolidated Income Statement related to lessor activity.

($ in millions)
For the three months ended March 31:	2026		2025
Lease income — sales-type and direct financing leases:
Sales-type lease selling price	$	170	$	70
Less: Carrying value of underlying assets (1)	(49)		(30)
Gross profit	122		41
Interest income on lease receivables	67		61
Total sales-type and direct financing lease income	189		101
Lease income — operating leases	13		11
Variable lease income	20		12
Total lease income	$	221	$	124

(1)Excludes unguaranteed residual value.