v3.26.1
ACCOUNTS RECEIVABLE (Tables)
 6 Months Ended
Jun. 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)June 30, 2026December 31, 2025
Fee-for-service commissions$16 $18 
Real estate and financing45 40 
Resort and club operations163 142 
Tax receivables
88 66 
Other receivables— 4 
Total$312 $270 
Schedule of Changes in Allowance
The changes in our allowance were as follows during the six months ended June 30, 2026:
($ 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 losses4 13 14 31 
Write-offs charged against the allowance(1)
(25)(29)(1)(55)
Balance as of June 30, 2026
$9 $46 $14 $69 
(1)Write-offs in Fee-for-service commissions include settlement of preexisting relationship as part of the Elara Acquisition.