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ACCOUNTS RECEIVABLE (Tables)
9 Months Ended
Sep. 30, 2025
Receivables [Abstract]  
Schedule of Accounts Receivable, Net of Allowance for Credit Losses 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 
Total$440 $315 
Schedule of Changes in Allowance
The changes in our allowance were as follows during the nine months ended September 30, 2025:
($ in millions)
Fee-for-service commissions
Real estate and financing
Resort and club operations
Total
Balance as of December 31, 2024
$24 $49 $$74 
Current period provision for expected credit losses34 13 55 
Write-offs charged against the allowance(5)(22)(1)(28)
Balance as of September 30, 2025
$27 $61 $13 $101