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ACCOUNTS RECEIVABLE
 9 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
Accounts receivable within the scope of ASC 326, Financial Instruments - Credit Losses are measured at amortized cost. The following table represents our accounts receivable, net of allowance for credit losses:
($ in millions)September 30, 2025December 31, 2024
Fee-for-service commissions$34 $48 
Real estate and financing46 34 
Resort and club operations199 137 
Tax receivables
147 89 
Other receivables14 7 
Total$440 $315 
Our accounts receivable are generally due within one year of origination. We use delinquency status and economic factors such as credit quality indicators to monitor our receivables within the scope of ASC 326 and use these as a basis for how we develop our expected loss estimates.
The changes in our allowance were as follows during the nine months ended September 30, 2025:
($ in millions)
Fee-for-service commissions
Real estate and financing
Resort and club operations
Total
Balance as of December 31, 2024
$24 $49 $1 $74 
Current period provision for expected credit losses8 34 13 55 
Write-offs charged against the allowance(5)(22)(1)(28)
Balance as of September 30, 2025
$27 $61 $13 $101