Accounts receivable within the scope of ASC 326 are measured at amortized cost. The following table represents our accounts receivable, net of allowance for credit losses:


($ in millions)	September 30, 2022		December 31, 2021
Fee-for-service commissions(1)	$	89	$	73
Real estate and financing	52		51
Resort and club operations	118		76
Tax receivables	25		95
Insurance claims receivable	81		—
Other receivables(2)	33		7
Total	$	398	$	302

(2)Primarily includes individually insignificant allowances recognized in the ordinary course of business.

Our accounts receivable are generally due within one year of origination. We use delinquency status and economic factors such as credit quality indicators to monitor our receivables within the scope of ASC 326 and use these as a basis for how we develop our expected loss estimates.

We sell VOIs on behalf of third-party developers using the Hilton Grand Vacations brand in exchange for sales, marketing and brand fees. We use historical losses and economic factors as a basis to develop our allowance for credit losses. Under these fee-for-service arrangements, we earn commission fees based on a percentage of total interval sales. Additionally, the terms of these arrangements include provisions requiring the reduction of fees earned for defaults and cancellations.

The changes in our allowance for fee-for-service commissions were as follows during the period from December 31, 2021 to September 30, 2022:


($ in millions)
Balance as of December 31, 2021	$	18
Current period provision for expected credit losses	5
Write-offs charged against the allowance	(9)
Balance at September 30, 2022	$	14