v3.22.2.2
Inventory
 9 Months Ended
Sep. 30, 2022
Inventory Disclosure [Abstract]  
Inventory Inventory
Inventory was comprised of the following:
($ in millions)September 30,
2022		December 31,
2021
Completed unsold VOIs$1,092 $1,219 
Construction in process52 20 
Land, infrastructure and other1 1 
$1,145 $1,240 
The table below presents costs of sales true-ups relating to VOI products and the related impacts to the carrying value of inventory.
 Nine Months Ended September 30,
($ in millions)20222021
Cost of sales true-up(1)
$17 $(1)
(1)For the nine months ended September 30, 2022, the costs of sales true-up decreased costs of VOI sales and increased inventory. For the nine months ended September 30, 2021, the costs of sales true-up increased costs of VOI sales and decreased inventory.


Shown below are expenses incurred, recorded in Cost of VOI sales, related to granting credit to customers for their existing ownership when upgrading into fee-for service projects:
 Three Months Ended September 30,Nine Months Ended September 30,
($ in millions)2022202120222021
Cost of VOI sales related to fee-for-service upgrades$3 $1 $7 $4