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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
Accounts receivable within the scope of ASC 326 are measured at amortized cost. The following table represents our accounts receivable, net of allowance for credit losses:
December 31,
($ in millions)20242023
Fee-for-service commissions$48 $57 
Real estate and financing34 87 
Resort and club operations137 199 
Tax receivables89 97 
Insurance claims receivable— 54 
Other receivables7 13 
Total$315 $507 
Our accounts receivable are generally due within one year of origination. We use delinquency status and economic factors such as credit quality indicators to monitor our receivables within the scope of ASC 326 and use these as a basis for how we develop our expected loss estimates.
The changes in our allowance during the year ended December 31, 2024 were as follows:
($ in millions)
Fee-for-service commissions
Real estate and financing
Resort and club operations
Total
Balance as of December 31, 2023
$23 $34 $3 $60 
Current period provision for expected credit losses9 27 — 36 
Write-offs charged against the allowance(8)(12)(2)(22)
Balance at December 31, 2024
$24 $49 $1 $74