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Receivables, Net

9 Months Ended

Sep. 30, 2025

Receivables, Net

Receivables, Net

8.     Receivables, Net

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​	​	​	​	​	​	​
​	​	September 30,		​	December 31,
($ in millions)	​	2025			2024
​	​	​	​	​	​	​
Trade accounts receivable	​	$	1,631	​	$	1,258
Unbilled receivables	​	​	585	​	​	490
Less: Allowance for doubtful accounts	​	​	(15)	​	​	(12)
Net trade accounts receivable	​	​	2,201	​	​	1,736
Other receivables	​	​	495	​	​	430
​	​	$	2,696	​	$	2,166

​

The company has entered into several regional accounts receivable factoring programs with various financial institutions for certain receivables of the company. The programs are accounted for as true sales of the receivables, with limited recourse to Ball, and had combined limits of approximately $1.79 billion and $1.60 billion at September 30, 2025, and December 31, 2024, respectively. A total of $580 million and $428 million were available for sale under these programs as of September 30, 2025, and December 31, 2024, respectively. The company has recorded expense related to its factoring programs of $9 million and $12 million for the three months ended September 30, 2025 and 2024, respectively, and $28 million and $35 million for the nine months ended September 30, 2025 and 2024, respectively, and has presented these amounts in selling, general and administrative in its unaudited condensed consolidated statements of earnings.

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Other receivables include income and indirect tax receivables, aluminum scrap sale receivables and other miscellaneous receivables.

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- Definition

The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310-10/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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X

- References

No definition available.

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