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Net Investment in Operating Leases
12 Months Ended
Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]  
Net Investment in Operating Leases NET INVESTMENT IN OPERATING LEASES
Net investment in operating leases consists primarily of lease contracts for vehicles with individuals and business entities. Assets subject to operating leases are depreciated using the straight-line method over the term of the lease
to reduce the asset to its estimated residual value. Estimated residual values are based on assumptions for used vehicle prices at lease termination and the number of vehicles that are expected to be returned.

Net investment in operating leases was as follows:
December 31,
($ in millions) 20232022
Vehicles, at cost (1)
$102.7 $92.2 
Accumulated depreciation (1)
(11.2)(7.6)
Net investment in operating leases$91.5 $84.6 
(1)Vehicles, at cost and accumulated depreciation are recorded in other non-current assets, on the Consolidated Balance Sheets.