Receivables, Net

9 Months Ended

Sep. 30, 2018

Receivables

Receivables

8.     Receivables, Net

	September 30,		December 31,
($ in millions)	2018		2017
Trade accounts receivable	$	1,052	$	1,206
Unbilled receivables		359		147
Less allowance for doubtful accounts		(11)		(10)
Net trade accounts receivable		1,400		1,343
Other receivables		472		291
	$	1,872	$	1,634

Unbilled receivables at September 30, 2018, include the effect of adopting new revenue recognition accounting guidance as of January 1, 2018. Further details of the new guidance and its adoption are included in Notes 2 and 5.

The company has entered into several regional committed and uncommitted accounts receivable factoring programs with various financial institutions for certain of its receivables. The programs are accounted for as true sales of the receivables, without recourse to Ball, and had combined limits of approximately $1.15 billion and $1.0 billion at September 30, 2018, and December 31, 2017, respectively. A total of $208 million and $439 million were available for sale under these programs as of September 30, 2018, and December 31, 2017, respectively.