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INVENTORY (Tables)
3 Months Ended
Mar. 31, 2026
Inventory Disclosure [Abstract]  
Schedule of Inventory
Inventory was comprised of the following:
($ in millions)March 31, 2026December 31, 2025
Completed unsold VOIs$2,075 $2,026 
Construction in process465 495 
Land, infrastructure and other
Total$2,541 $2,522 
Schedule of Costs of Sales True-ups Relating to VOI Products and Impacts on the Carrying Value of Inventory
The table below presents cost of sales true-ups relating to VOI products and the related impacts to the carrying value of inventory and cost of VOI sales:
Three Months Ended March 31,
($ in millions)20262025
Cost of sales true-up(1)
$11 $17 
(1)For the three months ended March 31, 2026, and 2025, the cost of sales true-up decreased cost of VOI sales and increased inventory.