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ACCOUNTS RECEIVABLE (Tables)
3 Months Ended
Mar. 31, 2026
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)March 31, 2026December 31, 2025
Fee-for-service commissions$$18 
Real estate and financing37 40 
Resort and club operations161 142 
Tax receivables
69 66 
Other receivables— 
Total$274 $270 
Schedule of Changes in Allowance
The changes in our allowance were as follows during the three months ended March 31, 2026:
($ in millions)
Fee-for-service commissions
Real estate and financing
Resort and club operations
Total
Balance as of December 31, 2025
$30 $62 $$93 
Current period provision for expected credit losses13 20 
Write-offs charged against the allowance(8)(11)— (19)
Balance as of March 31, 2026
$24 $56 $14 $94