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SHARE-BASED COMPENSATION (Tables)
3 Months Ended
Mar. 31, 2022
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 Ended
($ in millions)March 31, 2022March 31, 2021
Service-based RSUs$$
Performance-based RSUs— 
SARs
$$
Schedule of unrecognized compensation cost, unvested awards
The following table details our deferred compensation costs related to unvested awards:
($ in millions)At March 31, 2022At December 31, 2021
Service-based RSUs$51 $33 
Performance-based RSUs10 — 
61 33 
SARs
$66 $35 
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 quarter of 2022:
Expected volatility42.86%
Dividend yield1.53%
Risk-free rate1.77%
Expected term (in years)6.25