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Receivables, Net
9 Months Ended
Sep. 30, 2021
Receivables, Net  
Receivables, Net

8.     Receivables, Net

September 30,

December 31,

($ in millions)

2021

    

2020

Trade accounts receivable

$

1,282

$

825

Unbilled receivables

702

528

Less: Allowance for doubtful accounts

(8)

(9)

Net trade accounts receivable

1,976

1,344

Other receivables

513

394

$

2,489

$

1,738

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 $1.7 billion at September 30, 2021, and $1.6 billion at December 31, 2020. A total of $430 million and $232 million were available for sale under these programs as of September 30, 2021, and December 31, 2020, respectively.

Other receivables include income and sales tax receivables and other miscellaneous receivables.