v3.26.1
Receivables, Net
3 Months Ended
Mar. 31, 2026
Receivables, Net  
Receivables, Net

8.     Receivables, Net

March 31,

December 31,

($ in millions)

2026

  ​ ​ ​

2025

Trade accounts receivable

$

1,665

$

1,410

Unbilled receivables

775

661

Less: Allowance for doubtful accounts

(15)

(14)

Net trade accounts receivable

2,425

2,057

Other receivables

479

549

$

2,904

$

2,606

The company has entered into several regional accounts receivable factoring programs with various financial institutions for certain receivables of the company. The programs are accounted for as true sales of the receivables, with limited recourse to Ball, and had combined limits of approximately $1.77 billion and $1.82 billion at March 31, 2026, and December 31, 2025, respectively. A total of $308 million and $364 million were available for sale under these programs as of March 31, 2026, and December 31, 2025, respectively. The company has recorded expenses related to its factoring programs of $10 million for the three months ended March 31, 2026, and 2025, and has presented these amounts in selling, general and administrative in its unaudited condensed consolidated statements of earnings.

Other receivables include income and indirect tax receivables, aluminum scrap sale receivables and other miscellaneous receivables.