v3.26.3
CONSOLIDATED VARIABLE INTEREST ENTITIES (Tables)
9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Consolidated Variable Interest Entities
Our condensed consolidated balance sheets included the assets and liabilities of these entities, which primarily consisted of the following:
($ in millions)September 30, 2026December 31, 2025
Restricted cash$109 $142 
Timeshare financing receivables, net2,698 2,435 
Non-recourse debt, net2,891 2,690 
The following table shows the interest income and expense recognized as a result of our involvement with these VIEs during the nine months ended September 30, 2026. These amounts are included within Financing revenue and Financing expense in the unaudited condensed consolidated statement of income.
($ in millions)
Interest income$302 
Interest expense95 
Debt issuance cost amortization12 
Administrative expenses7