v3.26.1
Revenue from Contracts with Customers
 6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Revenue from Contracts with Customers Revenue from Contracts with Customers
Our primary revenue sources, which include financing revenue and other interest income, are addressed by other U.S. GAAP topics and are not in the scope of ASC Topic 606, Revenue from Contracts with Customers. As part of our Insurance operations, we recognize revenue from insurance contracts, which are addressed by other U.S. GAAP topics and are not included in the scope of this standard. Certain noninsurance contracts within our Insurance operations, including VSCs, GAP contracts, and VMCs, are included in the scope of this standard. All revenue associated with noninsurance contracts is recognized over the contract term on a basis proportionate to the anticipated cost emergence. Further, commissions and sales expense incurred to obtain these contracts are amortized over the terms of the related policies and service contracts on the same basis as premiums and service revenue are earned, and all advertising costs are recognized as expense when incurred.
The following tables present a disaggregated view of our revenue from contracts with customers. For further information regarding our revenue recognition policies and details about the nature of our respective revenue streams, refer to Note 1 and Note 3 to the Consolidated Financial Statements in our 2025 Annual Report on Form 10-K.
Three months ended June 30, ($ in millions)
Automotive Finance operationsInsurance operationsCorporate Finance operationsCorporate and OtherConsolidated
2026
Revenue from contracts with customers
Noninsurance contracts (a) (b) (c)$— $245 $— $— $245 
Remarketing fee income30 — — — 30 
Brokerage commissions and other revenue— — — 18 18 
Banking fees and interchange income— — — 6 6 
Brokered/agent commissions— 2 — — 2 
Other7 1 — 1 9 
Total revenue from contracts with customers37 248 — 25 310 
All other revenue67 201 29 (5)292 
Total other revenue (d)$104 $449 $29 $20 $602 
2025
Revenue from contracts with customers
Noninsurance contracts (a) (b) (c)$— $241 $— $— $241 
Remarketing fee income31 — — — 31 
Brokerage commissions and other revenue— — — 20 20 
Banking fees and interchange income — — — 6 6 
Brokered/agent commissions— 7 — — 7 
Other5 1 — 1 7 
Total revenue from contracts with customers36 249 — 27 312 
All other revenue61 173 19 1 254 
Total other revenue (d)$97 $422 $19 $28 $566 
(a)We had opening balances of $3.0 billion in unearned revenue associated with outstanding contracts at both April 1, 2026, and 2025, respectively, and $242 million and $238 million of these balances were recognized as insurance premiums and service revenue earned in our Condensed Consolidated Statement of Comprehensive Income during the three months ended June 30, 2026, and 2025, respectively.
(b)At June 30, 2026, we had unearned revenue of $3.0 billion associated with outstanding contracts, and with respect to this balance we expect to recognize revenue of $445 million during the remainder of 2026, $788 million in 2027, $639 million in 2028, $481 million in 2029, and $646 million thereafter. At June 30, 2025, we had unearned revenue of $3.0 billion associated with outstanding contracts.
(c)We had deferred insurance assets of $1.8 billion at both April 1, 2026, and June 30, 2026, and recognized $138 million of expense during the three months ended June 30, 2026. We had deferred insurance assets of $1.8 billion at both April 1, 2025, and June 30, 2025, and recognized $135 million of expense during the three months ended June 30, 2025.
(d)Represents a component of total net revenue. Refer to Note 22 for further information on our reportable operating segments.
Six months ended June 30, ($ in millions)
Automotive Finance operationsInsurance operationsCorporate Finance operationsCorporate and OtherConsolidated
2026
Revenue from contracts with customers
Noninsurance contracts (a) (b) $— $487 $— $— $487 
Remarketing fee income62 — — — 62 
Brokerage commissions and other revenue— — — 37 37 
Banking fees and interchange income — — — 11 11 
Brokered/agent commissions— 4 — — 4 
Other13 1 — 2 16 
Total revenue from contracts with customers75 492 — 50 617 
All other revenue134 299 64 1 498 
Total other revenue (c)$209 $791 $64 $51 $1,115 
2025
Revenue from contracts with customers
Noninsurance contracts (a) (b)$— $482 $— $— $482 
Remarketing fee income62 — — — 62 
Brokerage commissions and other revenue— — — 40 40 
Banking fees and interchange income (d)— — — 25 25 
Brokered/agent commissions— 12 — — 12 
Other10 2 — 2 14 
Total revenue from contracts with customers72 496 — 67 635 
All other revenue122 290 48 (466)(6)
Total other revenue (c)$194 $786 $48 $(399)$629 
(a)We had opening balances of $3.0 billion in unearned revenue associated with outstanding contracts at both January 1, 2026, and 2025, and $481 million and $476 million of these balances were recognized as insurance premiums and service revenue earned in our Condensed Consolidated Statement of Comprehensive Income during the six months ended June 30, 2026, and 2025, respectively.
(b)We had deferred insurance assets of $1.8 billion at both January 1, 2026, and June 30, 2026, and recognized $276 million of expense during the six months ended June 30, 2026. We had deferred insurance assets of $1.8 billion at both January 1, 2025, and June 30, 2025, and recognized $276 million of expense during the six months ended June 30, 2025.
(c)Represents a component of total net revenue. Refer to Note 22 for further information on our reportable operating segments.
(d)Interchange income is reported net of customer rewards related to Ally Credit Card. Customer rewards expense was $6 million for the six months ended June 30, 2025. We closed the sale of Ally Credit Card on April 1, 2025. Refer to Note 2 to the Consolidated Financial Statements in our 2025 Annual Report on Form 10-K for additional information.
In addition to the components of other revenue presented above, as part of our Automotive Finance operations, we recognized net remarketing losses on the sale of off-lease vehicles of $2 million and $12 million for the three months and six months ended June 30, 2026, respectively, compared to net remarketing losses of $19 million for the six months ended June 30, 2025. These losses are included in depreciation expense on operating lease assets in our Condensed Consolidated Statement of Comprehensive Income. Refer to Note 8 for additional information.