Accounts Receivable

9 Months Ended

Sep. 30, 2018

Accounts Receivable [Abstract]

Accounts Receivable

(4)      Accounts Receivable:

The components of accounts receivable, net are as follows:

($ in millions)	September 30, 2018		December 31, 2017
Retail and wholesale	$	767	$	801
Other		83		87
Less: Allowance for doubtful accounts		(106)		(69)
Accounts receivable, net	$	744	$	819

We maintain an allowance for doubtful accounts based on our estimate of our ability to collect accounts receivable. A transition adjustment of $32 million was recorded for the impact of ASC 606 to the Allowance for doubtful accounts as of January 1, 2018 to reflect the cumulative impact of this change on prior periods.

Bad debt expense, which is recorded as a reduction to revenue,  is as follows:

	For the three months ended September 30,				For the nine months ended September 30,
($ in millions)	2018		2017		2018		2017
Bad debt expense	$	21	$	26	$	62	$	83