v3.26.3
ACCOUNTS RECEIVABLE (Tables)
 9 Months Ended
Sep. 30, 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)September 30, 2026December 31, 2025
Fee-for-service commissions$16 $18 
Real estate and financing60 40 
Resort and club operations144 142 
Tax receivables
39 66 
Other receivables15 4 
Total$274 $270 
Schedule of Changes in Allowance
The changes in our allowance were as follows during the nine months ended September 30, 2026:
($ in millions)
Fee-for-service commissions
Real estate and financing
Resort and club operations
Total
Balance as of December 31, 2025
$30 $62 $1 $93 
Current period provision for expected credit losses6 23 17 46 
Write-offs charged against the allowance(1)
(25)(43)(1)(69)
Balance as of September 30, 2026
$11 $42 $17 $70 
(1)Write-offs in Fee-for-service commissions include settlement of preexisting relationship as part of the Elara Acquisition.