v3.26.3
SHARE-BASED COMPENSATION (Tables)
9 Months Ended
Sep. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Compensation Cost for Share-Based Payment Arrangements, Allocation of Share-Based Compensation Costs by Plan
The following table details our share-based compensation expense related to award grants to our officers, directors, and employees:
Three Months EndedNine Months Ended
($ in millions)September 30, 2026September 30, 2025September 30, 2026September 30, 2025
Service-based RSUs$7 $7 $25 $23 
Performance-based RSUs2 1 3 3 
Market-based RSUs1 — 2 — 
10 8 30 26 
SARs2 1 4 2 
$12 $9 $34 $28 
Schedule of Unrecognized Compensation Cost, Unvested Awards
The following table details our deferred compensation costs related to unvested awards:
($ in millions)At September 30, 2026At December 31, 2025
Service-based RSUs$33 $26 
Performance-based RSUs10 7 
Market-based RSUs10 — 
53 33 
SARs8 2 
$61 $35 
Schedule of Assumptions used to Estimate Fair Value of Grants
The following table outlines the assumptions used to estimate the fair value of grants during the first three quarters of 2026:
Expected volatility
50.41% - 50.73%
Dividend yield
4.40% - 4.56%
Risk-free rate
3.73% - 3.95%
Expected term (in years)
6.00 - 6.25