Grand Vacations Title S-4/A 27 Nov 17 Registration of securities issued in business combination transactions (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2017
Document And Entity Information [Abstract]
Document Type	S-4/A
Amendment Flag	true
AmendmentDescription	Amendment No. 1 to Form S-4
Document Period End Date	Sep. 30, 2017
Trading Symbol	hgv
Entity Registrant Name	Hilton Grand Vacations Inc.
Entity Central Index Key	1,674,168
Entity Filer Category	Non-accelerated Filer

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016		Dec. 31, 2015
ASSETS
Cash and cash equivalents	$ 226	$ 48		$ 4
Restricted cash	58	103		75
Accounts receivable, net	104	123		89
Timeshare financing receivables, net	1,055	1,025		976
Inventory	475	513		412
Property and equipment, net	266	256		51
Investment in unconsolidated affiliate	41	0
Intangible assets, net	72	70		74
Other assets	51	42		43
TOTAL ASSETS	2,348	2,180		1,724
Liabilities:
Accounts payable, accrued expenses and other	324	231		208
Advanced deposits	102	103		96
Allocated Parent debt		0		634
Debt	484	490		0
Non-recourse debt	612	694		502
Deferred revenues	119	106		103
Deferred income tax liabilities	374	389		287
Total liabilities	2,015	2,013		1,830
Commitments and contingencies
Equity (deficit):
Preferred stock	0	0		0
Common stock	1	1	[1]	0	[1]
Additional paid-in capital	160	138		0
Accumulated retained earnings	172	28		0
Parent deficit		0		(106)
Total equity (deficit)	333	167		(106)
TOTAL LIABILITIES AND EQUITY	$ 2,348	$ 2,180		$ 1,724
[1]	Common stock issued and outstanding have been adjusted to reflect the stock split that occurred on January 3, 2017. See Note 1: Organization for further discussion.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable	$ 10	$ 6	$ 2
Assets, variable interest entity	500	258	368
Liabilities, variable interest entity	$ 484	$ 245	$ 352
Preferred Stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, shares authorized	300,000,000	300,000,000	300,000,000
Preferred Stock, shares issued	0	0	0
Preferred Stock, shares outstanding	0	0	0
Common Stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common Stock, shares authorized (in shares)	3,000,000,000	3,000,000,000	3,000,000,000
Common Stock, shares issued (in shares)	99,088,973	98,802,597	0
Common Stock, shares outstanding (in shares)	99,088,973	98,802,597	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)		3 Months Ended									9 Months Ended		12 Months Ended
		Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Revenues
Sales of VOIs, net		$ 145,000,000		$ 130,000,000							$ 406,000,000	$ 359,000,000	$ 508,000,000		$ 492,000,000		$ 520,000,000
Sales, marketing, brand and other fees		127,000,000		136,000,000							401,000,000	382,000,000	499,000,000		457,000,000		300,000,000
Financing		38,000,000		34,000,000							109,000,000	100,000,000	134,000,000		127,000,000		121,000,000
Resort and club management		37,000,000		33,000,000							108,000,000	98,000,000	143,000,000		125,000,000		112,000,000
Rental and ancillary services		45,000,000		41,000,000							138,000,000	135,000,000	173,000,000		164,000,000		157,000,000
Cost reimbursements		34,000,000		33,000,000							102,000,000	94,000,000	126,000,000		110,000,000		107,000,000
Total revenues		426,000,000	$ 415,000,000	407,000,000	$ 391,000,000	$ 370,000,000	$ 381,000,000	$ 373,000,000	$ 360,000,000	$ 361,000,000	1,264,000,000	1,168,000,000	1,583,000,000		1,475,000,000		1,317,000,000
Expenses
Cost of VOI sales		40,000,000		44,000,000							107,000,000	110,000,000	152,000,000		173,000,000		126,000,000
Sales and marketing		171,000,000		157,000,000							492,000,000	443,000,000	605,000,000		541,000,000		479,000,000
Financing		11,000,000		8,000,000							32,000,000	24,000,000	32,000,000		32,000,000		33,000,000
Resort and club management		12,000,000		9,000,000							32,000,000	25,000,000	36,000,000		32,000,000		29,000,000
Rental and ancillary services		30,000,000		30,000,000							88,000,000	86,000,000	113,000,000		113,000,000		110,000,000
General and administrative		23,000,000		24,000,000							75,000,000	61,000,000	92,000,000		57,000,000		40,000,000
Depreciation and amortization		7,000,000		6,000,000							21,000,000	17,000,000	24,000,000		22,000,000		18,000,000
License fee expense		22,000,000		22,000,000							65,000,000	61,000,000	80,000,000		74,000,000		62,000,000
Cost reimbursements		34,000,000		33,000,000							102,000,000	94,000,000	126,000,000		110,000,000		107,000,000
Total operating expenses		350,000,000	339,000,000	333,000,000	304,000,000	284,000,000	291,000,000	281,000,000	286,000,000	296,000,000	1,014,000,000	921,000,000	1,260,000,000		1,154,000,000		1,004,000,000
Gain (loss) on foreign currency transactions		1,000,000		1,000,000							1,000,000	2,000,000	0		0		(2,000,000)
Allocated Parent interest expense		0		(7,000,000)							0	(20,000,000)	(26,000,000)		(29,000,000)		(36,000,000)
Interest expense		(7,000,000)		0							(21,000,000)	0	(3,000,000)		0		0
Equity in earnings from unconsolidated affiliate		1,000,000		0							1,000,000	0
Other gain (loss), net		0		0							0	(1,000,000)	(1,000,000)		0		5,000,000
Income before income taxes		71,000,000	65,000,000	68,000,000	80,000,000	80,000,000	83,000,000	85,000,000	67,000,000	57,000,000	231,000,000	228,000,000	293,000,000		292,000,000		280,000,000
Income tax expense		(28,000,000)		(33,000,000)							(87,000,000)	(98,000,000)	(125,000,000)		(118,000,000)		(113,000,000)
Net income (loss)		$ 42,700,978	$ 38,000,000	$ 34,597,597	$ 47,000,000	$ 48,000,000	$ 49,000,000	$ 51,000,000	$ 40,000,000	$ 34,000,000	$ 143,742,500	$ 129,727,071	$ 168,000,000	[1]	$ 174,000,000		$ 167,000,000
Earnings per share:
Earnings per share, Basic (in dollars per share)			$ 0.38	$ 0.35	$ 0.48	$ 0.48	$ 0.49	$ 0.52	$ 0.40	$ 0.34			$ 1.70	[2]	$ 1.76	[2]	$ 1.69	[2]
Basic	[3]	$ 0.43		0.35							$ 1.45	$ 1.31
Diluted	[3]	$ 0.43		$ 0.35							$ 1.44	$ 1.31
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.
[2]	Basic and diluted earnings per share was calculated based on shares distributed to Hilton Grand Vacations' shareholders on January 3, 2017. See Note 16: Earnings Per Share for further discussion.
[3]	For the three and nine months ended September 30, 2016, basic and diluted earnings per share was calculated based on shares distributed to Hilton Grand Vacations' stockholders on January 3, 2017. See Note 12: Earnings Per Share for additional information.

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Cash Flows - USD ($)		9 Months Ended			12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016		Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Operating Activities
Net income		$ 143,742,500	$ 129,727,071		$ 168,000,000	[1]	$ 174,000,000		$ 167,000,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		21,000,000	17,000,000		24,000,000		22,000,000		18,000,000
Amortization of deferred financing costs and other		4,000,000	3,000,000		5,000,000		5,000,000		7,000,000
Provision for loan losses		45,000,000	37,000,000		49,000,000		39,000,000		35,000,000
Other gain (loss), net		0	1,000,000		1,000,000		0		(5,000,000)
Gain (loss) on foreign currency transactions		(1,000,000)	(2,000,000)		0		0		2,000,000
Share-based compensation		13,000,000	0
Deferred income (benefit) taxes		(5,000,000)	12,000,000		23,000,000		20,000,000		37,000,000
Equity in earnings from unconsolidated affiliate		(1,000,000)	0
Net changes in assets and liabilities:
Restricted cash					(24,000,000)		(21,000,000)		3,000,000
Accounts receivables, net		19,000,000	(28,000,000)		(30,000,000)		(6,000,000)		(17,000,000)
Timeshare financing receivables, net		(75,000,000)	(52,000,000)		(98,000,000)		(88,000,000)		(61,000,000)
Inventory		38,000,000	(10,000,000)		7,000,000		(38,000,000)		51,000,000
Purchase of assets for future conversion to inventory									(22,000,000)
Other assets		(11,000,000)	(7,000,000)		(4,000,000)		2,000,000		(6,000,000)
Accounts payable, accrued expenses and other		96,000,000	17,000,000		28,000,000		18,000,000		(6,000,000)
Advanced deposits		(1,000,000)	6,000,000		7,000,000		(1,000,000)		6,000,000
Deferred revenues		13,000,000	10,000,000		3,000,000		3,000,000		(12,000,000)
Other		0	(1,000,000)		(1,000,000)		2,000,000		16,000,000
Net cash provided by operating activities		299,000,000	133,000,000		158,000,000		131,000,000		213,000,000
Investing Activities
Capital expenditures for property and equipment		(25,000,000)	(16,000,000)		(26,000,000)		(12,000,000)		(12,000,000)
Proceeds from asset dispositions									6,000,000
Software capitalization costs		(12,000,000)	(5,000,000)		(8,000,000)		(6,000,000)		(5,000,000)
Investment in unconsolidated affiliate		(40,000,000)	0
Net cash used in investing activities		(77,000,000)	(21,000,000)		(34,000,000)		(18,000,000)		(11,000,000)
Financing Activities
Issuance of non-recourse debt		350,000,000	0		300,000,000				350,000,000
Repayment of non-recourse debt		(428,000,000)	(85,000,000)		(110,000,000)		(125,000,000)		(391,000,000)
Issuance of debt					200,000,000
Repayment of debt		(7,000,000)	0
Debt issuance costs		(5,000,000)	(6,000,000)		(10,000,000)				(6,000,000)
Change in restricted cash					(4,000,000)		8,000,000		(4,000,000)
Allocated Parent debt activity		0	111,000,000
Allocated debt activity	[2]				111,000,000		(87,000,000)		(112,000,000)
Net transfers (to) from Parent		0	(114,000,000)	[2]	(567,000,000)	[2]	95,000,000	[2]	(39,000,000)	[2]
Distribution to Parent	[2]						(2,000,000)
Proceeds from stock option exercises		1,000,000	0
Net cash provided by (used in) financing activities		(89,000,000)	(94,000,000)		(80,000,000)		(111,000,000)		(202,000,000)
Net increase in cash					44,000,000		2,000,000
Net increase in cash, cash equivalents and restricted cash		133,000,000	18,000,000
Cash, beginning of period		48,000,000	4,000,000		4,000,000		2,000,000		2,000,000
Cash, cash equivalent and restricted cash, beginning of period		151,000,000	79,000,000		79,000,000
Cash, end of period		226,000,000			48,000,000		4,000,000		$ 2,000,000
Cash, cash equivalent and restricted cash, end of period		$ 284,000,000	$ 97,000,000		$ 151,000,000		$ 79,000,000
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.
[2]	Amounts represent activities with Hilton.

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Stockholders' Equity - USD ($)		Total	Common Stock	Parent Equity (Deficit)	Additional Paid-in Capital	Accumulated Retained Earnings
Equity, beginning balance at Dec. 31, 2013		$ (535,000,000)		$ (535,000,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income(loss)		167,000,000		167,000,000
Net transfers (to) from Parent		(39,000,000)		(39,000,000)
Capital contribution from Parent		48,000,000		48,000,000
Distribution to Parent		(14,000,000)		(14,000,000)
Equity, ending balance at Dec. 31, 2014		(373,000,000)		(373,000,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income(loss)		174,000,000		174,000,000
Net transfers (to) from Parent		95,000,000		95,000,000
Distribution to Parent		(2,000,000)		(2,000,000)
Equity, ending balance at Dec. 31, 2015		$ (106,000,000)		(106,000,000)
Shares, ending balance at Dec. 31, 2015		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income(loss)	[1]	$ 168,000,000		140,000,000		$ 28,000,000
Net transfers (to) from Parent		(567,000,000)		(567,000,000)
Capital contribution from Parent		672,000,000		672,000,000
Issuance of common stock, value	[2]		$ 1,000,000	(1,000,000)
Issuance of common stock, shares	[2]		99,000,000
Reclassification of Parent equity to additional paid-in capital	[2]			$ (138,000,000)	$ 138,000,000
Equity, ending balance at Dec. 31, 2016		$ 167,000,000	$ 1,000,000		138,000,000	28,000,000
Shares, ending balance at Dec. 31, 2016		98,802,597	99,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income(loss)		$ 143,742,500				143,742,500
Deferred intercompany transaction	[3]	9,000,000			9,000,000
Activity related to share-based compensation		11,000,000			11,000,000
Other		2,000,000			2,000,000
Equity, ending balance at Sep. 30, 2017		$ 333,000,000	$ 1,000,000		$ 160,000,000	$ 172,000,000
Shares, ending balance at Sep. 30, 2017		99,088,973	99,000,000
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.
[2]	Parent equity (deficit) was reclassified and allocated between common stock and additional paid-in capital based on the number of shares issued and outstanding as of the stock split that occurred on January 3, 2017. See Note 1: Organization for further discussion.
[3]	Refer to Note 10: Income Taxes for further discussion.

Organization and Basis of Prese

Organization and Basis of Presentation	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1: Organization and Basis of Presentation Our Spin-off from Hilton Worldwide Holdings Inc. On January 3, 2017, the previously announced spin-off was completed by way of a pro rata distribution of Hilton Grand Vacations Inc.’s (“Hilton Grand Vacations,” “we,” “us,” “our,” “HGV” or the “Company”) common stock to Hilton Worldwide Holdings Inc. (“Hilton”) stockholders. Each Hilton stockholder received one share of our common stock for every ten shares of Hilton common stock. As a result of the spin-off, we became a separate publicly-traded company on the New York Stock Exchange under the ticker symbol “HGV,” and Hilton did not retain any ownership interest in our company. In connection with the completion of the spin-off, we entered into agreements with Hilton (who at the time was a related party) and other third parties, including licenses to use the Hilton brand. The unaudited condensed consolidated financial statements reflect the effect of these agreements. For the three months ended September 30, 2017 and 2016, we incurred $39 million and $46 million, respectively, and for the nine months ended September 30, 2017 and 2016, we incurred $137 million and $150 million, respectively, in costs relating to the agreements entered with Hilton. See Key Agreements Related to the Spin-Off Part I - Item 1. Business Prior to the spin-off, Hilton maintained a share-based compensation plan for the benefit of its officers, directors and employees which was presented as a component of Net transfers (to) from Parent, Our Business Hilton Grand Vacations is a global timeshare company engaged in developing, marketing, selling and managing timeshare resorts primarily under the Hilton Grand Vacations brand. Our operations primarily consist of: selling vacation ownership intervals (“VOIs”) for us and third parties; operating resorts; financing and servicing loans provided to consumers for their timeshare purchases; and managing our points-based Hilton Grand Vacations Club exchange program (the “Club”). As of September 30, 2017, we had 48 timeshare properties, comprised of 8,101 units, located in the United States (“U.S.”) and Europe. Basis of Presentation The unaudited condensed consolidated financial statements presented herein include 100 percent of our assets, liabilities, revenues, expenses and cash flows and all entities in which we have a controlling financial interest. Through the date of the spin-off, the unaudited condensed consolidated financial statements presented herein were prepared on a stand-alone basis and were derived from the unaudited consolidated financial statements and accounting records of Hilton. The unaudited condensed consolidated financial statements reflect our financial position, results of operations and cash flows as prepared in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”). Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been omitted in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Although we believe the disclosures made are adequate to prevent information presented from being misleading, these financial statements should be read in conjunction with the consolidated financial statements and notes thereto as of and for the year ended December 31, 2016, included in our Annual Report on Form 10-K filed with the SEC on March 2, 2017. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported and, accordingly, ultimate results could differ from those estimates. Interim results are not necessarily indicative of full year performance. The accompanying unaudited condensed consolidated financial statements, in our opinion, reflect all adjustments, including normal recurring items, considered necessary for a fair presentation of the interim periods. All material intercompany transactions and balances have been eliminated in consolidation. We review our estimate of the expected redemption of expired prepaid discounted vacation packages (“packages”) on an ongoing basis. We only reduce the liability for expired packages when a package is redeemed or the likelihood of redemption is remote. This review considers factors such as historical experience, current business practices for pursuing individuals to redeem expired packages and the sufficiency and reliability of data available following a change in those redemption business practices. Previously, we concluded that redemption of an expired package was remote once a package had been expired for six months and therefore retained the liability until six months after expiration. During the review in the second quarter of 2017, we determined we then had sufficiently reliable updated information under current business practices to revise our estimate of expired packages that we expect to redeem. As a result during the second quarter of 2017, we changed our accounting estimate for expected redemptions of expired packages to relieve a portion of the remaining liability post expiration and recorded an $11 million reduction to the Advanced Deposits Sales, marketing, brand and other fees Accounts payable, accrued expenses and other	Note 1: Organization Our Spin-off On February 26, 2016, Hilton Worldwide Holdings Inc. (“Former Hilton Parent” and together with its then consolidated subsidiaries, “Hilton”) announced that its Board of Directors had unanimously approved a plan to enhance long-term stockholder value by separating Hilton into three independent, publicly traded companies. Hilton subsequently executed tax-free Prior to the spin-offs, during 2016, Hilton completed an internal reorganization to contribute to Hilton Grand Vacations Inc. its U.S. and non- Additional paid - in capital Accumulated retained earnings On December 30, 2016, we filed an Amended & Restated Charter with an effective date of 4:59 p.m., Eastern time, on January 3, 2017, whereby our shares were split into 98,802,597 shares using a formula by reference to the number of Hilton shares outstanding. On January 3, 2017, the spin-offs were completed by way of a pro rata distribution of the Company’s and Park’s common stock to Hilton stockholders of record as of 5:00 p.m., Eastern time, on December 15, 2016, the spin-off spin-off. Our Business We are a global timeshare company engaged in developing, marketing, selling and managing timeshare resorts primarily under the Hilton Grand Vacations brand. Our operations primarily consist of: selling vacation ownership intervals (“VOIs”) for us and third parties; operating our resorts; financing and servicing loans provided to consumers for their timeshare purchases; and managing our points-based Hilton Grand Vacations Club exchange program (the “Club”). As of December 31, 2016, we had 47 timeshare properties, comprised of 7,657 units, located in the United States (“U.S.”) and Europe.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2: Significant Accounting Policies Investments in Unconsolidated Affiliates We account for investments in unconsolidated affiliates under the equity method of accounting when we exercise significant influence, but do not maintain a controlling financial interest over the affiliates. We evaluate our investments in affiliates for impairment when there are indicators that the fair value of our investment may be less than our carrying value. Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities of three months or less. Recently Issued Accounting Pronouncements Adopted Accounting Standards In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09 (“ASU 2016-09”), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In November 2016, the FASB issued ASU No. 2016-18, (“ASU 2016-18”) Statement of Cash Flows (Topic 230): Restricted Cash. In January 2017, the FASB issued ASU No. 2017-01 (“ASU 2017-01”), Business Combinations (Topic 804): Clarifying the Definition of a Business Accounting Standards Not Yet Adopted In May 2014, the FASB issued ASU No. 2014-09 (“ASU 2014-09”), Revenue from Contracts with Customers (Topic 606) Revenue Recognition (Topic 605) The provisions of this ASU are to be applied retrospectively or using a modified retrospective approach for reporting periods beginning after December 15, 2017. A determination as to whether we will apply the retrospective or modified retrospective adoption method will be made once our quantitative evaluation is complete and we commence quantifying the expected impacts later this year. We are currently evaluating the effect that this ASU will have on our consolidated financial statements by analyzing both transactional and analytical data for each of our revenue streams. The following is a status of our evaluation of impacts by significant revenue stream: • Sales of VOIs, net Sales of VOI, net We are still evaluating the impact on revenue recognition for sales of VOIs that are under construction. • Sales, marketing, brand and other fees Sales, marketing, brand and other fees Sales, marketing, brand and other fees We plan to recognize the expected breakage on prepaid discounted vacation packages (“packages”) as revenue proportionately when our customers redeem their packages rather than when the likelihood of redemption is remote as we are entitled to the breakage amount. We are currently in the process of assessing the impact of this expected change. We do not expect material changes to our accounting for our commissions, brand and other fees under fee-for-service arrangements. • Financing • Resort and club management • Rental and ancillary services • Cost reimbursements We expect immaterial impacts from changes to (i) timing of service fees charged on packages and (ii) classification of contract acquisition costs paid to fee-for-service customers. We will continue to evaluate and disclose expected impacts that ASU 2014-09 will have on our unaudited condensed consolidated financial statements as more information becomes available. In August 2016, the FASB issued ASU No. 2016-15 (“ASU 2016-15”), Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In January 2017, the FASB issued ASU 2017-03 (“ASU 2017-03”), Accounting Changes and Error Corrections (Topic 250) and Investments - Equity Method and Joint Ventures (Topic 323)	Note 2: Basis of Presentation and Summary of Significant Accounting Policies Basis of Presentation Principles of Consolidation The consolidated financial statements presented herein have been prepared on a stand-alone basis and are derived from the consolidated financial statements and accounting records of Hilton. The consolidated financial statements include 100 percent of our assets, liabilities, revenues, expenses and cash flows and all entities in which we have a controlling financial interest. The determination of a controlling financial interest is based upon the terms of the governing agreements of the respective entities, including the evaluation of rights held by other interests. If the entity is considered to be a variable interest entity (“VIE”), we determine whether we are the primary beneficiary, and then consolidate those VIEs for which we have determined we are the primary beneficiary. If the entity in which we hold an interest does not meet the definition of a VIE, we evaluate whether we have a controlling financial interest through our voting interests in the entity. We consolidate entities when we own more than 50 percent of the voting shares of a company or otherwise have a controlling financial interest. All material intercompany transactions and balances have been eliminated in consolidation. The consolidated financial statements reflect our financial position, results of operations and cash flows as prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). All of our significant transactions with Hilton have been included in these consolidated financial statements. The net effect of the settlement of these intercompany transactions has been included in the consolidated statements of cash flows as a financing activity within Net transfers (to) from Parent Total equity (deficit) Total equity (deficit) Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported and, accordingly, ultimate results could differ from those estimates. Allocations Our consolidated financial statements include certain indirect general and administrative costs allocated to us by Hilton for certain functions and services including, but not limited to, executive office, finance and other administrative support primarily on the basis of financial and operating metrics that Hilton has historically used to allocate resources and evaluate performance against its strategic objectives. Both we and Hilton consider the basis on which expenses have been allocated to be a reasonable reflection of the utilization of services provided to or the benefit received by us during the periods presented. These costs were included in General and administrative Hilton allocated certain debt balances, related deferred loan costs, and interest expense based on our portion of guaranteed assets. Historically, all allocated debt balances, related deferred loan costs and interest expense balances were included in our consolidated financial statements; however, on November 22, 2016, we were released from the unconditional obligation to guarantee certain debt of Hilton and, accordingly, do not include any allocated debt balance or related deferred loan costs in our consolidated balance sheets as of December 31, 2016. See Note 10: Debt & Non-recourse Summary of Significant Accounting Policies Revenue Recognition • Sales of VOIs, net— percentage-of-completion Sales of VOIs, net We account for rental operations of unsold VOIs, including accommodations provided through the use of our vacation sampler programs as incidental operations. Incremental carrying costs in excess of incremental revenues are recognized in the period incurred. In all periods presented, incremental carrying costs exceeded incremental revenues and all revenues and expenses are recognized in the period earned or incurred. We award Club Bonus Points (“Bonus Points”) to our customers. These points are valid for a maximum of two years and may be used toward reservations at Club resorts, hotel reservations within Hilton’s system and VOI interval exchanges with other third-party vacation ownership exchanges. We also take into consideration the fair value of certain incentives, including Bonus Points, provided to the purchaser when assessing the adequacy of the purchaser’s initial investment, which requires us to make certain estimates and assumptions in deriving the fair value of these incentives. We defer a portion of the VOI sales price as a liability and recognize the corresponding revenue upon the customer’s redemption of the Bonus Points. One of our VOI products is accounted for as a long-term lease with a reversionary interest, rather than the sale of a deeded interest in real estate. In this case, sales revenue is recognized on a straight-line basis over the term of the lease. • Sales, marketing, brand and other fees— fee-for-service Rental and ancillary services • Financing— • Resort and club management— We earn recurring management fees under our agreements with homeowners’ association (“HOA”s) and generally recognize these fees over the period services are rendered. We provide day-to-day-management • Rental and ancillary services— • Cost reimbursements— Other than the United States, there were no countries that individually represented more than 10 percent of total revenues for the years ended December 31, 2016, 2015 and 2014. We are required to collect certain taxes and fees from customers on behalf of government agencies and remit these back to the applicable governmental agencies on a periodic basis. We have a legal obligation to act as a collection agent with respect to these taxes and fees. We do not retain these taxes and fees and, therefore, they are not included in revenues. We record a liability when the amounts are collected and relieve the liability when payments are made to the applicable taxing authority or other appropriate governmental agency. Multiple Element Arrangements When we enter into transactions for the sale of multiple products or services, we evaluate whether the delivered elements have value to the customer on a stand-alone basis, and if the arrangement includes a general right of return relative to the delivered items, we consider whether delivery or performance of the undelivered items is probable and substantially in our control. If these criteria are met, then we account for each deliverable in the transaction separately. We generally recognize revenue for undelivered elements on a straight-line basis over the contractual performance period for time-based elements or upon delivery to the customer. Cash Cash consists of demand deposits at commercial banks. Restricted Cash Restricted cash includes advance deposits received on VOI sales that are held in escrow until the contract is closed and cash reserves required by our non-recourse Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable primarily consists of trade receivables and is reported at the customers’ outstanding balances, less any allowance for doubtful accounts. An allowance for doubtful accounts is provided on accounts receivable when losses are probable based on historical collection activity and current business conditions. Timeshare Financing Receivables and Allowance for Loan Loss Our timeshare financing receivables consist of loans related to our financing of VOI sales that are secured by the underlying timeshare properties. We determine our timeshare financing receivables to be past due based on the contractual terms of the individual mortgage loans. We recognize interest income on our timeshare financing receivables as earned. The interest rate charged on the notes correlates to the risk profile of the borrower at the time of purchase and the percentage of the purchase that is financed, among other factors. We record an estimate of uncollectibility as a reduction of revenue from VOI sales at the time revenue is recognized on a VOI sale. We evaluate this portfolio collectively, since we hold a large group of homogeneous timeshare financing receivables, which are individually immaterial. We monitor the credit quality of our receivables on an ongoing basis. There are no significant concentrations of credit risk with any individual counterparty or groups of counterparties. We use a technique referred to as static pool analysis as the basis for determining our loan loss reserve requirements on our timeshare financing receivables. For static pool analysis, we use three key dimensions to stratify our portfolio: FICO scores; country of residence; and equity percentage at the time of sale. The adequacy of the related allowance is determined by management through analysis of several factors, such as current economic conditions and industry trends, as well as the specific risk characteristics of the portfolio including assumed default rates, aging and historical write-offs of these receivables. The allowance is maintained at a level deemed adequate by management based on a periodic analysis of the mortgage portfolio. We apply payments we receive for loans, including those in non-accrual Inventory and Cost of Sales Inventory includes unsold, completed VOIs; VOIs under construction; and land and infrastructure held for future VOI product development at our current resorts. We carry our inventory at the lower of cost or estimated fair value, less costs to sell, which can result in impairment losses and/or recoveries of previous impairments. We capitalize costs directly associated with the acquisition, development and construction of a real estate project when it is probable that the project will move forward. We capitalize salary and related costs only to the extent they directly relate to the project. We capitalize interest expense, taxes and insurance costs when activities that are necessary to get the property ready for its intended use are underway. We cease capitalization of costs during prolonged gaps in development when substantially all activities are suspended or when projects are considered substantially complete. We account for our VOI inventory and cost of VOI sales using the relative sales value method. Also, we do not reduce inventory for the cost of VOI sales related to anticipated credit losses, and accordingly, no adjustment is made when inventory is reacquired upon default of the related receivable. This results in changes in estimates within the relative sales value calculations to be accounted for as real estate inventory true-ups, true-ups, Cost of VOI sales Property and Equipment Property and equipment includes land, building and leasehold improvements and furniture and equipment at our corporate offices, sales centers and management offices. Additionally, certain property and equipment is held for future conversion into inventory. Construction-in-progress Depreciation is recorded using the straight-line method over the assets’ estimated useful lives, which are generally as follows: buildings and improvements (eight to 40 years); furniture and equipment (three to eight years); and computer equipment and acquired software (three years). Leasehold improvements are depreciated over the shorter of the estimated useful life, based on the estimates above, or the lease term. We evaluate the carrying value of our property and equipment if there are indicators of potential impairment. We perform an analysis to determine the recoverability of the asset’s carrying value by comparing the expected undiscounted future cash flows to the net book value of the asset. If it is determined that the expected undiscounted future cash flows are less than the net book value of the asset, to the extent the net book value is in excess of fair value we recognize an impairment loss. Fair value is generally estimated using valuation techniques that consider the discounted cash flows of the asset using discount and capitalization rates deemed reasonable for the type of asset, as well as prevailing market conditions, appraisals, recent similar transactions in the market and, if appropriate and available, current estimated net sales proceeds from pending offers. If sufficient information exists to reasonably estimate the fair value of a conditional asset retirement obligation, including environmental remediation liabilities, we recognize the fair value of the obligation when the obligation is incurred. Intangible Assets Our intangible assets consist of management agreements and certain proprietary technologies with finite lives. We have management agreements that were recorded at their fair value at the time of the completion of a merger on October 24, 2007 where Hilton became a wholly-owned subsidiary of an affiliate of The Blackstone Group L.P. (“Blackstone”). Additionally, we capitalize direct and incremental costs to obtain management agreements and costs incurred to develop internal-use Intangible assets, net We review all finite life intangible assets for impairment when circumstances indicate that their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess of carrying value over the fair value in our consolidated statements of operations. Deferred Financing Costs Deferred financing costs, including legal fees and upfront lenders fees, related to the Company’s debt and non-recourse Costs Incurred to Sell VOIs We expense indirect sales and marketing costs we incur to sell VOIs when incurred. Deferred selling and marketing expenses, which are direct selling and marketing costs related either to an unclosed contract or a contract for which 100 percent of revenue has not yet been recognized, were $9 million and $11 million as of December 31, 2016 and 2015, respectively, and were included in Other assets Fair Value Measurements—Valuation Hierarchy Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date (an exit price). We use the three-level valuation hierarchy for classification of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect our own assumptions about the data market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The three-level hierarchy of inputs is summarized below: • Level 1—Valuation is based upon quoted prices (unadjusted) for identical assets or liabilities in active markets; • Level 2—Valuation is based upon quoted prices for similar assets and liabilities in active markets, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument; and • Level 3—Valuation is based upon unobservable inputs that are significant to the fair value measurement. The classification of assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement in its entirety. Currency Translation The U.S. dollar is our reporting currency and is the functional currency of the majority of our operations. Income and expense accounts are translated at the average exchange rate for the period. Gains and losses from foreign exchange rate changes related to transactions denominated in a currency other than an entity’s functional currency or intercompany receivables and payables denominated in a currency other than an entity’s functional currency that are not of a long-term investment nature are recognized as Loss on foreign currency transactions Share-Based Compensation Costs Certain of our employees participate in Hilton’s 2013 Omnibus Incentive Plan (the “Stock Plan”) which compensates eligible employees and directors with restricted stock units (“RSUs”), nonqualified stock options (“options”) and performance-vesting restricted stock units and restricted stock (collectively, “performance shares”). Until consummation of the spin-off, The share-based compensation award amounts have been converted to reflect the separation from Hilton. Upon the separation on January 3, 2017, holders of Hilton stock options, RSUs and performance shares received an adjusted award based on our shares. The adjustments were designed to generally preserve the fair value of each award before and after the separation. • RSUs vest in annual installments over two or three years from the date of grant, subject to the individual’s continued employment through the applicable vesting date. Vested RSUs generally will be settled for Hilton’s common stock. The grant date fair value is equal to Hilton’s closing stock price on the date of grant. • Options vest over three years in equal annual installments from the date of grant, subject to the individual’s continued employment through the applicable vesting date, and will terminate 10 years from the date of grant or earlier if the individual’s service terminates. The exercise price is equal to the closing price of the Hilton’s common stock on the date of grant. The grant date fair value is estimated using the Black-Scholes-Merton Model. • Performance shares are settled at the end of a three-year performance period with 50 percent of the shares subject to achievement based on a measure of (1) Hilton’s total shareholder return relative to the total shareholder return of members of a peer company group (“relative shareholder return”) and the other 50 percent of the shares subject to achievement based on (2) Hilton’s earnings before interest expense, income tax and depreciation and amortization (“EBITDA”) compound annual growth rate (“EBITDA CAGR”). The grant date fair values for performance shares based on market conditions are estimated using the Monte Carlo Simulation and shares based on performance conditions are equal to Hilton’s closing stock price on the date of grant. We recognize the cost of services received in these share-based payment transactions with employees as services are received and recognize a corresponding change in Total Equity (Deficit) Income Taxes Current and deferred income taxes and related tax expense have been determined based on our stand-alone results by applying a separate return methodology, as if the entities were separate taxpayers in the respective jurisdictions. We account for income taxes using the asset and liability method. The objectives of accounting for income taxes are to recognize the amount of taxes payable or refundable for the current year, to recognize the deferred tax assets and liabilities that relate to tax consequences in future years, which result from differences between the respective tax basis of assets and liabilities and their financial reporting amounts, and tax loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which the respective temporary differences or operating loss or tax credit carryforwards are expected to be recovered or settled. The realization of deferred tax assets and tax loss and tax credit carryforwards is contingent upon the generation of future taxable income and other restrictions that may exist under the tax laws of the jurisdiction in which a deferred tax asset exists. Valuation allowances are provided to reduce such deferred tax assets to amounts more likely than not to be ultimately realized. We use a prescribed recognition threshold for the financial statement recognition and measurement of a tax position taken in a tax return. For all income tax positions, we first determine whether it is “more-likely-than-not” more-likely-than-not Earnings Per Share Basic earnings per share (“EPS”) is calculated by dividing the earnings available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per common share is calculated to give effect to all potentially dilutive common shares that were outstanding during the reporting period. Recently Issued Accounting Pronouncements Adopted Accounting Standards In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-03 2015-03”), 835-30): Presentation of Debt Issuance Costs No. 2015-15 2015-15”), 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit 2015-03 line-of line-of-credit line-of-credit 2015-03 2015-15 In February 2015, the FASB issued ASU No. 2015-02 2015-02”), - Amendments to Consolidation Analysis 2015-02 Accounting Standards Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02 2016-02”), Leases (Topic 842) Leases (Topic 840). right-of-use 2016-02 In March 2016, the FASB issued ASU No. 2016-09 2016-09”), Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting 2016-09 In May 2014, the FASB issued ASU No. 2014-09 2014-09”), Revenue from Contracts with Customers (Topic 606) Revenue Recognition (Topic 605) 2014-09, The provisions of this ASU are to be applied retrospectively or using a modified retrospective approach; early adoption is permitted for reporting periods beginning after December 15, 2016. We are still evaluating our transition approach and expect to reach a decision in early 2017. We are currently evaluating the effect that this ASU will have on our consolidated financial statements by analyzing both transactional and analytical data for each of our revenue streams. While we continue to assess all potential impacts of the standard, we expect the timing of revenue recognition related to our accounting for ongoing management fees revenues from our HOA management agreements as well as transient guest transactions to remain substantially unchanged. We will continue to disclose expected impacts that ASU 2014-09 In June 2016, the FASB issued ASU No. 2016-13, 2016-13”), Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, In October 2016, the FASB issued ASU No. 2016-16, 2016-16”) Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory 2016-16 In October, 2016, the FASB issued ASU No. 2016-17, 2016-17”) Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control 2016-17 In November 2016, the FASB issued ASU No. 2016-18, 2016-18”) Statement of Cash Flows (Topic 230): Restricted Cash. beginning-of-period end-of-period 2016-18

Restricted Cash

Restricted Cash	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Cash and Cash Equivalents [Abstract]
Restricted Cash	Note 3: Restricted Cash Restricted cash was as follows: September 30, December 31, ($ in millions) 2017 2016 Escrow deposits on VOI sales $ 36 $ 81 Reserves related to non-recourse debt (1) 22 22 $ 58 $ 103 (1) See Note 8: Debt & Non-recourse debt	Note 3: Restricted Cash Restricted cash was as follows: December 31, ($ in millions) 2016 2015 Escrow deposits on VOI sales $ 81 $ 58 Reserves related to non-recourse (1) 22 17 $ 103 $ 75 (1) See Note 10: Debt & Non-recourse

Timeshare Financing Receivables

Timeshare Financing Receivables	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Receivables [Abstract]
Timeshare Financing Receivables	Note 4: Timeshare Financing Receivables Timeshare financing receivables were as follows: September 30, 2017 ($ in millions) Securitized and Pledged Unsecuritized Total Timeshare financing receivables $ 506 $ 687 $ 1,193 Less: allowance for loan loss (29 ) (109 ) (138 ) $ 477 $ 578 $ 1,055 December 31, 2016 ($ in millions) Securitized and Pledged Unsecuritized Total Timeshare financing receivables $ 253 $ 892 $ 1,145 Less: allowance for loan loss (9 ) (111 ) (120 ) $ 244 $ 781 $ 1,025 The interest rate charged on the notes correlates to the risk profile of the borrower at the time of purchase and the percentage of the purchase that is financed, among other factors. As of September 30, 2017, our timeshare financing receivables had interest rates ranging from 5.3 percent to 20.5 percent, a weighted average interest rate of 12.1 percent, a weighted average remaining term of 7.7 years and maturities through 2028. We pledge a portion of our timeshare financing receivables as collateral to secure a non-recourse revolving timeshare receivable credit facility (“Timeshare Facility”) with a borrowing capacity of $450 million. As of September 30, 2017 and December 31, 2016, we had $143 million and $509 million, respectively, of gross timeshare financing receivables securing the Timeshare Facility. We recognize interest income on our timeshare financing receivables as earned. We record an estimate of uncollectibility as a reduction of revenue from VOI sales at the time revenue is recognized on a VOI sale. In March 2017, we completed a securitization of approximately $357 million of gross timeshare financing receivables and issued approximately $291 million of 2.66 percent notes and approximately $59 million of 2.96 percent notes, which have a stated maturity date of December 2028. The securitization transactions did not qualify as sales and, accordingly, no gain or loss was recognized. The transaction is considered a secured borrowing; therefore, the proceeds from the transaction are presented as non-recourse debt (collectively, the “Securitized Debt”). See Note 8: Debt & Non-recourse debt Our timeshare financing receivables as of September 30, 2017 mature as follows: ($ in millions) Securitized and Pledged Unsecuritized Total Year 2017(remaining) $ 19 $ 28 $ 47 2018 76 56 132 2019 75 60 135 2020 72 65 137 2021 67 70 137 Thereafter 197 408 605 506 687 1,193 Less: allowance for loan loss (29 ) (109 ) (138 ) $ 477 $ 578 $ 1,055 We evaluate this portfolio collectively, since we hold a large group of homogeneous timeshare financing receivables, which are individually immaterial. We monitor the credit quality of our receivables on an ongoing basis. There are no significant concentrations of credit risk with any individual counterparty or groups of counterparties. We use a technique referred to as static pool analysis as the basis for determining our loan loss reserve requirements on our timeshare financing receivables. For static pool analysis, we use certain key dimensions to stratify our portfolio, including FICO scores, equity percentage at the time of sale and certain other factors. The adequacy of the related allowance is determined by management through analysis of several factors, such as current economic conditions and industry trends, as well as the specific risk characteristics of the portfolio including assumed default rates, aging and historical write-offs of these receivables. The allowance is maintained at a level deemed adequate by management based on a periodic analysis of the mortgage portfolio. Our gross timeshare financing receivables balances by FICO score were as follows: September 30, December 31, ($ in millions) 2017 2016 FICO score 700+ $ 763 $ 725 600-699 224 211 <600 28 28 No score (1) 178 181 $ 1,193 $ 1,145 (1) Timeshare financing receivables without a FICO score are primarily related to foreign borrowers. We apply payments we receive for loans, including those in non-accrual status, to amounts due in the following order: servicing fees; interest; principal; and late charges. Once a loan is 91 days past due, we cease accruing interest and reverse the accrued interest recognized up to that point. We resume interest accrual for loans for which we had previously ceased accruing interest once the loan is less than 91 days past due. We fully reserve for a timeshare financing receivable in the month following the date that the loan is 121 days past due and, subsequently, we write off the uncollectible note against the reserve once the foreclosure process is complete and we receive the deed for the foreclosed unit. As of September 30, 2017 and December 31, 2016, we had ceased accruing interest on timeshare financing receivables with an aggregate principal balance of $47 million and $38 million, respectively. The following tables detail an aged analysis of our gross timeshare financing receivables balance: September 30, 2017 ($ in millions) Securitized and Pledged Unsecuritized Total Current $ 498 $ 635 $ 1,133 31 - 90 days past due 5 8 13 91 - 120 days past due 2 2 4 121 days and greater past due 1 42 43 $ 506 $ 687 $ 1,193 December 31, 2016 ($ in millions) Securitized and Pledged Unsecuritized Total Current $ 248 $ 847 $ 1,095 31 - 90 days past due 3 9 12 91 - 120 days past due 1 4 5 121 days and greater past due 1 32 33 $ 253 $ 892 $ 1,145 The changes in our allowance for loan loss were as follows: September 30, 2017 ($ in millions) Securitized and Pledged Unsecuritized Total Balance as of December 31, 2016 $ 9 $ 111 $ 120 Write-offs — (27 ) (27 ) Securitization 28 (28 ) — Provision for loan loss (1) (8 ) 53 45 Balance as of September 30, 2017 $ 29 $ 109 $ 138 September 30, 2016 ($ in millions) Securitized and Pledged Unsecuritized Total Balance as of December 31, 2015 $ 17 $ 89 $ 106 Write-offs — (27 ) (27 ) Provision for loan loss (1) (6 ) 43 37 Balance as of September 30, 2016 $ 11 $ 105 $ 116 (1) Includes activity related to repurchase of defaulted and upgraded securitized timeshare financing receivables, net of incremental provision for loan loss.	Note 4: Timeshare Financing Receivables Timeshare financing receivables were as follows: December 31, 2016 ($ in millions) Securitized Unsecuritized Total Timeshare financing receivables $ 253 $ 892 $ 1,145 Less: allowance for loan loss (9 ) (111 ) (120 ) $ 244 $ 781 $ 1,025 December 31, 2015 ($ in millions) Securitized Unsecuritized Total Timeshare financing receivables $ 367 $ 715 $ 1,082 Less: allowance for loan loss (17 ) (89 ) (106 ) $ 350 $ 626 $ 976 The interest rate charged on the notes correlates to the risk profile of the borrower at the time of purchase and the percentage of the purchase that is financed, among other factors. As of December 31, 2016, our timeshare financing receivables had interest rates ranging from 5.0 percent to 20.5 percent, a weighted average interest rate of 12.0 percent, a weighted average remaining term of 7.6 years and maturities through 2028. We pledge a portion of our timeshare financing receivables as collateral to secure a non-recourse spin-off, Debt & Non-recourse Our timeshare financing receivables as of December 31, 2016 mature as follows: ($ in millions) Securitized Unsecuritized Total Year 2017 $ 49 $ 101 $ 150 2018 48 84 132 2019 45 88 133 2020 41 92 133 2021 33 96 129 Thereafter 37 431 468 253 892 1,145 Less: allowance for loan loss (9 ) (111 ) (120 ) $ 244 $ 781 $ 1,025 Our gross timeshare financing receivables balances by FICO score were as follows: December 31, ($ in millions) 2016 2015 FICO score 700+ $ 725 $ 663 600-699 211 191 <600 28 28 No score (1) 181 200 $ 1,145 $ 1,082 (1) Timeshare financing receivables without a FICO score are primarily related to foreign borrowers. As of December 31, 2016 and 2015, we had ceased accruing interest on timeshare financing receivables with an aggregate principal balance of $38 million and $33 million, respectively. The following tables detail an aged analysis of our gross timeshare financing receivables balance: December 31, 2016 ($ in millions) Securitized Unsecuritized Total Current $ 248 $ 847 $ 1,095 31 - 90 days past due 3 9 12 91 - 120 days past due 1 4 5 121 days and greater past due 1 32 33 $ 253 $ 892 $ 1,145 December 31, 2015 ($ in millions) Securitized Unsecuritized Total Current $ 359 $ 677 $ 1,036 31 - 90 days past due 5 8 13 91 - 120 days past due 2 3 5 121 days and greater past due 1 27 28 $ 367 $ 715 $ 1,082 The changes in our allowance for loan loss were as follows: ($ in millions) Securitized Unsecuritized Total December 31, 2013 $ 13 $ 79 $ 92 Write-offs — (31 ) (31 ) Securitizations 22 (22 ) — Provision for loan loss (1) (7 ) 42 35 December 31, 2014 28 68 96 Write-offs — (29 ) (29 ) Provision for loan loss (1) (11 ) 50 39 December 31, 2015 17 89 106 Write-offs — (35 ) (35 ) Provision for loan loss (1) (8 ) 57 49 December 31, 2016 $ 9 $ 111 $ 120 (1) Includes activity related to repurchase of defaulted and upgraded securitized timeshare financing receivables, net of incremental provision for loan loss.

Inventory

Inventory	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Inventory	Note 5: Inventory Inventory was as follows: September 30, December 31, ($ in millions) 2017 2016 Completed unsold VOIs $ 206 $ 233 Construction in process 11 20 Land, infrastructure and other 258 260 $ 475 $ 513 We benefited from $4 million in costs of sales true-ups relating to VOI products for the nine months ended September 30, 2017, which resulted in a $4 million increase to the carrying value of inventory as of September 30, 2017. We benefited from $10 million in costs of sales true-ups relating to VOI products for the year ended December 31, 2016, which resulted in a $10 million increase to the carrying value of inventory as of December 31, 2016. Shown below are expenses incurred, recorded in Cost of VOI sales Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Cost of VOI sales related to fee-for-service upgrades $ 8 $ 18 $ 28 $ 42	Note 5: Inventory Inventory was as follows: December 31, ($ in millions) 2016 2015 Completed unsold VOIs $ 233 $ 111 Construction in process 20 101 Land, infrastructure and other 260 200 $ 513 $ 412 The cost of sales true-ups Cost of VOI sales fee-for-service In 2016, Hilton transferred certain hotel assets to us for conversion to vacation ownership units. See Note 17: Related Party Transactions

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 6: Property and Equipment Property and equipment and related depreciation expense were as follows: December 31, ($ in millions) 2016 2015 Land $ 71 $ — Buildings and leasehold improvements 185 54 Furniture and equipment 44 32 Construction-in-progress 12 9 312 95 Accumulated depreciation (56 ) (44 ) $ 256 $ 51 In 2016, Hilton transfered certain property and equipment to us for future conversion to vacation ownership units. See Note 17: Related Party Transactions In 2014, we completed the sale of two land parcels for $6 million, resulting in a gain of $5 million included in Other gain (loss), net Depreciation expense on property and equipment was $12 million, $10 million, and $8 million for the years ended December 31, 2016, 2015 and 2014 respectively.

Consolidated Variable Interest

Consolidated Variable Interest Entities	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidated Variable Interest Entities	Note 6: Consolidated Variable Interest Entities As of September 30, 2017 and December 31, 2016, we consolidated three and two variable interest entities (“VIEs”), respectively, that issued Securitized Debt, backed by pledged assets consisting primarily of a pool of timeshare financing receivables, which is without recourse to us. We are the primary beneficiaries of these VIEs as we have the power to direct the activities that most significantly affect their economic performance. We are also the servicer of these timeshare financing receivables and we are required to replace or repurchase timeshare financing receivables that are in default at their outstanding principal amounts. Additionally, we have the obligation to absorb their losses and the right to receive benefits that could be significant to them. Only assets of our VIEs are available to settle the obligations of the respective entities. Our condensed consolidated balance sheets included the assets and liabilities of these entities, which primarily consisted of the following: September 30, December 31, ($ in millions) 2017 2016 Restricted cash $ 19 $ 10 Timeshare financing receivables, net 477 244 Non-recourse debt (1) 484 244 (1) Net of deferred financing costs. During the nine months ended September 30, 2017 and 2016, we did not provide any financial or other support to any VIEs that we were not previously contractually required to provide, nor do we intend to provide such support in the future.	Note 7: Consolidated Variable Interest Entities As of December 31, 2016 and 2015, we consolidated two VIEs that issued debt securitized by our timeshare financing receivables (the “Securitized Debt”), which is without recourse to us. We are the primary beneficiaries of these VIEs as we have the power to direct the activities that most significantly affect their economic performance. We are also the servicer of these timeshare financing receivables and we are required to replace or repurchase timeshare financing receivables that are in default at their outstanding principal amounts. Additionally, we have the obligation to absorb their losses and the right to receive benefits that could be significant to them. The assets of our VIEs are only available to settle the obligations of the respective entities. Our consolidated balance sheets included the assets and liabilities of these entities, which primarily consisted of the following: December 31, ($ in millions) 2016 2015 Restricted cash $ 10 $ 13 Timeshare financing receivables, net 244 350 Non-recourse (1) 244 352 (1) Net of deferred financing costs. During the years ended December 31, 2016, 2015 and 2014, we did not provide any financial or other support to any VIEs that we were not previously contractually required to provide, nor do we intend to provide such support in the future.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 8: Intangible Assets Intangible assets and related amortization expense were as follows: December 31, 2016 ($ in millions) Gross Accumulated Net Carrying Management agreements $ 88 $ (33 ) $ 55 Capitalized software 41 (26 ) 15 $ 129 $ (59 ) $ 70 December 31, 2015 ($ in millions) Gross Accumulated Net Carrying Management agreements $ 88 $ (28 ) $ 60 Capitalized software 33 (19 ) 14 $ 121 $ (47 ) $ 74 Amortization expense on intangible assets was $12 million, $12 million, and $10 million for the years ended December 31, 2016, 2015, and 2014, respectively. As of December 31, 2016, we estimated our future amortization expense for our amortizing intangible assets to be as follows: ($ in millions) Future Year 2017 $ 12 2018 9 2019 7 2020 5 2021 4 Thereafter 33 $ 70

Accounts Payable, Accrued Expen

Accounts Payable, Accrued Expenses and Other	9 Months Ended
	Sep. 30, 2017
Payables and Accruals [Abstract]
Accounts Payable, Accrued Expenses and Other	Note 9: Accounts Payable, Accrued Expenses and Other Accounts payable, accrued expenses and other were as follows: December 31, ($ in millions) 2016 2015 Accrued employee compensation and benefits $ 64 $ 48 Accounts payable 31 13 Bonus point incentive liability 46 44 Due to Hilton 5 13 Other accrued expenses 85 90 $ 231 $ 208 Other accrued expenses consist of taxes, rent, interest and other accrued balances.

Debt & Non-recourse debt

Debt & Non-recourse debt	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt & Non-recourse debt	Note 8: Debt & Non-recourse debt Debt The following table details our outstanding debt balance and its associated interest rates: September 30, December 31, ($ in millions) 2017 2016 Debt (1) Senior secured credit facilities: Term loan with an average rate of 3.48%, due 2021 $ 193 $ 200 Senior notes with a rate of 6.125%, due 2024 300 300 493 500 Less: unamortized deferred financing costs and discount (2)(3) (9 ) (10 ) $ 484 $ 490 (1) For the nine months ended September 30, 2017 and year ended December 31, 2016, weighted average interest rates were 5.092 percent and 4.851 percent, respectively. (2) Amount includes deferred financing costs of $2 million and $7 million as of September 30, 2017 and $2 million and $8 million as of December 31, 2016, relating to our term loan and senior notes, respectively. (3) Amount does not include deferred financing costs of $2 million as of September 30, 2017 and December 31, 2016, relating to our revolving facility included in Other Assets We were in compliance with all applicable financial covenants as of September 30, 2017. Non-recourse Debt The following table details our outstanding non-recourse debt balance and its associated interest rates: September 30, December 31, ($ in millions) 2017 2016 Non-recourse debt (1) Timeshare Facility with an average rate of 2.54%, due 2019 $ 129 $ 450 Securitized Debt with an average rate of 2.43%, due 2028 489 246 618 696 Less: unamortized deferred financing costs (2) (6 ) (2 ) $ 612 $ 694 (1) For the nine months ended September 30, 2017 and year ended December 31, 2016, weighted average interest rates were 2.453 percent and 1.946 percent, respectively. (2) Amount relates to Securitized Debt only and does not include deferred financing costs of $2 million as of September 30, 2017 and $3 million as of December 31, 2016, relating to our Timeshare Facility included in Other Assets The Timeshare Facility is a non-recourse obligation and is payable solely from the pool of timeshare financing receivables pledged as collateral and related assets. In March 2017, we completed a securitization of approximately $357 million of gross timeshare financing receivables and issued approximately $291 million of 2.66 percent notes and $59 million of 2.96 percent notes due December 2028. The Securitized Debt is backed by pledged assets, consisting primarily of a pool of timeshare financing receivables secured by first mortgages or deeds of trust on timeshare interests. The Securitized Debt is a non-recourse obligation and is payable solely from the pool of timeshare financing receivables pledged as collateral to the debt. We are required to deposit payments received from customers on the timeshare financing receivables securing the Timeshare Facility and Securitized Debt into depository accounts maintained by third parties. On a monthly basis, the depository accounts are utilized to make required principal, interest and other payments due under the respective loan agreements. The balances in the depository accounts were $22 million as of September 30, 2017 and December 31, 2016, and were included in Restricted cash Debt Maturities The contractual maturities of our debt and non-recourse debt as of September 30, 2017 were as follows: ($ in millions) Debt Non-recourse Debt Total Year 2017 (remaining) $ 3 $ 30 $ 33 2018 10 134 144 2019 10 228 238 2020 10 120 130 2021 160 32 192 Thereafter 300 74 374 $ 493 $ 618 $ 1,111	Note 10: Debt & Non-recourse Debt & Allocated Parent Debt Historically, Hilton allocated certain debt balances, related deferred loan costs, and interest expense based on the pro rata amount of Hilton debt that is guaranteed by our assets (“Allocated Parent Debt “). The allocated debt balance and related deferred financing costs in our consolidated balance sheets as of December 31, 2015 were $642 million and $8 million, respectively. On November 22, 2016, we were released from the unconditional obligation to guarantee the certain debt balances and related deferred loan costs that were allocated to us by Hilton and, accordingly, we do not include any allocated debt balance or related deferred loan costs in our consolidated balance sheets as of December 31, 2016. The Company’s outstanding borrowings as of December 31, 2016, were as follows: Principal Deferred (2) Carrying ($ in millions) Debt (1) Senior secured credit facilities: Term loans with an average rate of 2.94%, due 2021 $ 200 $ (2 ) $ 198 Senior notes with a rate of 6.125%, due 2024 300 (8 ) 292 Non-recourse (1) Timeshare Facility with an average rate of 1.93%, due 2019 450 — 450 Securitized Debt with an average rate of 1.97%, due 2026 246 (2 ) 244 $ 1,196 $ (12 ) $ 1,184 (1) For the year ended December 31, 2016, weighted average interest rate was 4.851 percent and 1.946 percent for debt and non-recourse (2) Amount does not include deferred financing costs of $5 million relating to our Revolving Facility and Timeshare Facility included in Other Assets Senior Secured Credit Facilities In December 2016, we entered into the senior secured facilities (the “Senior Secured Credit Facilities”), consisting of a $200 million variable rate term loan facility (the “Term Loans”) and a revolving credit facility in an aggregate principal amount of up to $200 million (the “Revolving Facility”), each with a five-year maturity. The Revolving Facility has borrowing capacity available in an amount up to $30 million for letters of credit and $10 million for short-term borrowings. As of December 31, 2016, we had no letters of credit or borrowings outstanding under the Revolving Facility. We are required to pay an unused commitment fee of 0.30 percent per annum under the Revolving Facility for unused commitments thereunder. The Term Loans bear interest at a variable rate, which is payable quarterly. The Senior Secured Credit Facilities provide the option to increase the amount available under the Term Loans and/or the Revolving Credit Facility by an aggregate of up to $300 million plus an unlimited amount subject to compliance with a first lien net leverage ratio not to exceed 0.25:1.00. The obligations under the Senior Secured Credit Facility are unconditionally and irrevocably guaranteed by us and certain of our subsidiaries. We are in compliance with all applicable financial covenants as of December 31, 2016. Senior Notes In November 2016, we issued $300 million aggregate principal amount of 6.125 percent senior unsecured notes due 2024 (the “Senior Unsecured Notes”) and incurred $8 million of debt issuance costs. Interest on the Senior Unsecured Notes is payable semi-annually in arrears on June 1 and December 1 of each year, beginning on June 1, 2017. We may, at our sole option, redeem the Senior Unsecured Notes, in whole or in part, at any time prior to December 1, 2021, at a price equal to 100 percent of the principal amount, plus an applicable make-whole premium and accrued and unpaid interest. On and after, December 1, 2021, we may, at our sole option, redeem the Senior Unsecured Notes at 103.25 percent, 101.625 percent or 100 percent of the principal amount in 2021, 2022 or 2023, respectively, without any make-whole premium. The Senior Unsecured Notes are guaranteed on a senior unsecured basis by certain of our subsidiaries. We are in compliance with all applicable financial covenants as of December 31, 2016. Non-recourse The Timeshare Facility is a non-recourse Timeshare Financing Receivables In 2014, we issued approximately $304 million of 1.77 percent notes and $46 million of 2.07 percent notes due November 2026. In 2013, we issued approximately $250 million of 2.28 percent notes due January 2026. The Securitized Debt is backed by a pledged of assets, consisting primarily of a pool of timeshare financing receivables secured by first mortgages or deeds of trust on timeshare interests. The securitized debt is a non-recourse We are required to deposit payments received from customers on the timeshare financing receivables securing the Timeshare Facility and Securitized Debt into depository accounts maintained by third parties. On a monthly basis, the depository accounts are utilized to make required principal, interest and other payments due under the respective loan agreements. The balances in the depository accounts as of December 31, 2016 and 2015 were $22 million and $17 million, respectively, and were included in Restricted cash Debt Maturities The contractual maturities of our debt and non-recourse ($ in millions) Debt Non-recourse Total Year 2017 $ 10 $ 74 $ 84 2018 10 50 60 2019 10 486 496 2020 10 47 57 2021 160 39 199 Thereafter 300 — 300 $ 500 $ 696 $ 1,196

Deferred Revenues

Deferred Revenues	12 Months Ended
	Dec. 31, 2016
Deferred Revenue Disclosure [Abstract]
Deferred Revenues	Note 11: Deferred Revenues Deferred revenues were as follows: December 31, ($ in millions) 2016 2015 Deferred VOI sales $ 46 $ 53 Marketing incentive programs 12 11 Club activation fees 45 37 Other 3 2 $ 106 $ 103 Deferred VOI sales include the deferred revenues associated with: the sales associated with incomplete phases or buildings that are recognized under the percentage-of-completion Advanced deposits

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 9: Fair Value Measurements The carrying amounts and estimated fair values of our financial assets and liabilities were as follows: September 30, 2017 Hierarchy Level ($ in millions) Carrying Amount Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 1,055 $ — $ 1,394 Liabilities: Debt (2) 484 329 197 Non-recourse debt (2) 612 — 617 December 31, 2016 Hierarchy Level ($ in millions) Carrying Amount Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 1,025 $ — $ 1,147 Liabilities: Debt (2) 490 314 200 Non-recourse debt (2) 694 — 696 (1) Carrying amount net of allowance for loan loss. (2) Carrying amount net of unamortized deferred financing costs and discount. Our estimates of the fair values were determined using available market information and appropriate valuation methods. Considerable judgment is necessary to interpret market data and develop the estimated fair values. The table above excludes cash and cash equivalents, restricted cash, accounts receivable, accounts payable, advance deposits and accrued liabilities, all of which had fair values approximating their carrying amounts due to the short maturities and liquidity of these instruments. The estimated fair values of our timeshare financing receivables were determined using a discounted cash flow model. Our model incorporates default rates, coupon rates, credit quality and loan terms respective to the portfolio based on current market assumptions for similar types of arrangements. The estimated fair values of our Level 1 debt was based on prices in active debt markets. The estimated fair value of our Level 3 debt and non-recourse debt were as follows: • Debt - based on indicative quotes obtained for similar issuances and projected future cash flows discounted at risk-adjusted rates. • Non-recourse debt - based on projected future cash flows discounted at risk-adjusted rates.	Note 12: Fair Value Measurements The carrying amounts and estimated fair values of our financial assets and liabilities were as follows: December 31, 2016 Hierarchy Level ($ in millions) Carrying Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 1,025 $ — $ 1,147 Liabilities: Debt (2) 490 314 200 Non-recourse (2) 694 — 696 December 31, 2015 Hierarchy Level ($ in millions) Carrying Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 976 $ — $ 1,080 Liabilities: Allocated Parent debt (2) 634 175 474 Non-recourse (2) 502 — 506 (1) Carrying amount includes allowance for loan loss. (2) Carrying amount includes unamortized deferred financing costs and discount. We believe the carrying amounts of our other financial assets and liabilities approximated fair value as of December 31, 2016 and 2015. Our estimates of the fair values were determined using available market information and appropriate valuation methods. Considerable judgment is necessary to interpret market data and develop the estimated fair values. The estimated fair values of our timeshare financing receivables were based on the expected future cash flows discounted at weighted-average interest rates of the current portfolio, which reflect the risk of the underlying notes, primarily determined by the credit worthiness of the borrowers. The estimated fair values of our Level 1 debt and allocated parent debt were based on prices in active debt markets. Because our Level 3 Debt was originated in December 2016, we concluded the estimated fair values approximates carrying values. The estimated fair values of our Level 3 allocated parent debt were based on indicative quotes received for similar issuances. The estimated fair values of our Level 3 non-recourse

Leases

Leases	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Leases	Note 13: Leases We lease sales centers, office space and equipment under operating leases. Our operating leases may require minimum rent payments, contingent rent payments based on a percentage of revenue or income or rent payments equal to the greater of a minimum rent or contingent rent. Our leases expire at various dates from 2017 through 2025, with varying renewal options. The future minimum rent payments under non-cancelable December 31, 2016, were as follows: ($ in millions) Operating Year 2017 $ 13 2018 9 2019 7 2020 6 2021 5 Thereafter 5 Total minimum rent payments $ 45 Rent expense for all operating leases was as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 Minimum rentals $ 16 $ 12 $ 11 Contingent rentals 1 5 4 $ 17 $ 17 $ 15

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 10: Income Taxes At the end of each quarter, we estimate the effective tax rate expected to be applied for the full year. The effective income tax rate is determined by the level and composition of pre-tax income or loss, which is subject to federal, foreign, state and local income taxes. The effective income tax rate for the nine months ended September 30, 2017 and 2016 was approximately 38 percent and 43 percent, respectively, which decreased primarily due to a decrease in cumulative installment sale interest liability. The Company was a party to several intercompany asset transfers with Hilton prior to the spin-off. As required under U.S. tax regulations, the gain resulting from the intercompany transfer of these assets should be deferred and no deferred tax asset or liability should be recognized until a recognition event occurs. On January 3, 2017, Hilton executed a tax-free spin-off of the Company, which met the requirement of a recognition event. On the spin-off date, for the assets transferred, we recognized a stepped up tax basis, re-measured the asset by applying applicable tax rate changes and evaluated the realizability of the asset. This resulted in a reduction to our net deferred tax liability and an increase in our Additional paid-in capital	Note 14: Income Taxes Our tax provision includes federal, state and foreign income taxes payable. The domestic and foreign components of income before taxes were as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 U.S. income before tax $ 270 $ 275 $ 267 Foreign income before tax 23 17 13 Income before taxes $ 293 $ 292 $ 280 The components of our provision for income taxes were as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 Current: Federal $ 87 $ 85 $ 64 State 8 7 6 Foreign 7 6 6 Total current 102 98 76 Deferred: Federal 21 18 34 State 2 2 3 Total deferred 23 20 37 Total provision for income taxes $ 125 $ 118 $ 113 Reconciliations of our tax provision at the U.S. statutory rate to the provision (benefit) for income taxes were as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 Statutory U.S. federal income tax provision $ 102 $ 102 $ 98 State income taxes, net of U.S. federal tax benefit 10 9 9 Foreign income tax expense 7 6 6 U.S. benefit of foreign taxes (7 ) (6 ) (6 ) Non-deductible 5 — — Interest on installment sales, net of U.S. federal tax benefit 7 7 6 Other 1 — — Provision for income taxes $ 125 $ 118 $ 113 Deferred income taxes represent the tax effect of the differences between the book and tax bases of assets and liabilities plus carryforward items. The compositions of net deferred tax balances were as follows: December 31, ($ in millions) 2016 2015 Deferred income taxes assets (1) $ — $ 1 Deferred income tax liabilities (389 ) (287 ) Net deferred taxes $ (389 ) $ (286 ) (1) Included within Other assets Deferred income taxes represent the tax effect of the differences between the book and tax bases of assets and liabilities plus carryforward items. The tax effects of the temporary differences and carryforwards that give rise to our net deferred tax liability were as follows: December 31, ($ in millions) 2016 2015 Deferred tax assets: Compensation $ 11 $ 7 Other reserves 52 45 Deferred tax assets 63 52 Deferred tax liabilities: Property and equipment (87 ) (2 ) Amortizable intangible assets (17 ) (18 ) Deferred income (347 ) (318 ) Other liabilities (1 ) — Deferred tax liabilities (452 ) (338 ) Net deferred taxes $ (389 ) $ (286 ) We are part of a consolidated U.S. federal income tax return, state tax returns and foreign tax returns with Hilton and other subsidiaries that are not included in our consolidated financial statements. Income taxes as presented in our consolidated financial statements reflect current and deferred income taxes of the consolidated tax filings attributed to us using the separate return method. The separate return method applies the accounting guidance for income taxes to the financial statements as if we were a separate taxpayer. During the years ended December 31, 2016, 2015 and 2014, Hilton paid $95 million, $92 million and $69 million, respectively, of income tax liabilities related to us, which is reflected in our consolidated financial statements as a decrease to Equity (deficit).

Share-Based Compensation

Share-Based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Compensation	Note 11: Share-Based Compensation Stock Plan We issue time-vesting restricted stock units (“RSUs”) and nonqualified stock options (“options”) to certain employees. All performance shares that were issued under the stock plan of Hilton, were converted to RSUs as of December 31, 2016. We recognized share-based compensation expense of $5 million and $2 million during the three months ended September 30, 2017 and 2016, respectively and $13 million and $7 million during the nine months ended September 30, 2017 and 2016, respectively. As of September 30, 2017, unrecognized compensation costs for unvested awards were approximately $13 million, which is expected to be recognized over a weighted average period of 2.0 years. As of September 30, 2017, there were 7,961,151 shares of common stock available for future issuance. RSUs During the nine months ended September 30, 2017, we issued 530,674 RSUs with a weighted average grant date fair value of $29.15, which generally vest 25 percent in the first year, 25 percent in the second year and 50 percent in the third year from the date of grant. Options During the nine months ended September 30, 2017 , The grant date fair value of each of these option grants was determined using the Black-Scholes-Merton option-pricing model with the following assumptions: Expected volatility (1) 26.3 % Dividend yield (2) — % Risk-free rate (3) 2.3 % Expected term (in years) (4) 6.0 (1) Due to limited trading history for Hilton Grand Vacations’ common stock, we did not have sufficient information available on which to base a reasonable and supportable estimate of the expected volatility of our share price. As a result, we used a weighted-average of the implied volatility and the average historical volatility of our peer group over a time period consistent with its expected term assumption. Our peer group was determined based upon companies in our industry with similar business models and is consistent with those used to benchmark its executive compensation. (2) At the date of grant we had no plans to pay dividends during the expected term of these options. (3) Based on the yields of U.S. Department of Treasury instruments with similar expected lives. (4) Estimated using the average of the vesting periods and the contractual term of the options. As of September 30, 2017, we had 169,926 options outstanding that were exercisable.	Note 15: Share-Based Compensation Stock Plan Hilton maintains a share-based compensation plan for the benefit of its officers, directors and employees (the “Stock Plan”). The following disclosures represent the portion of the Stock Plan expenses maintained by Hilton in which our employees participated. All share-based compensation awards granted under the Stock Plan relate to Hilton common stock. As such, all related equity account balances are reflected in Hilton’s consolidated statements of stockholders’ equity and have not been reflected in our consolidated financial statements. The share-based compensation award amounts presented below have been converted to reflect the separation from Hilton. Upon the separation on January 3, 2017, holders of Hilton stock options, RSUs and performance shares received an adjusted award based on our shares. The adjustments were designed to generally preserve the fair value of each award before and after the separation. Under the Stock Plan, Hilton awards to certain of our employees RSUs, options and performance shares. We recorded share-based compensation expense for awards granted of $8 million, $8 million and $3 million for the years ended December 31, 2016, 2015 and 2014, respectively. The total tax benefit recognized related to this compensation was $3 million, $3 million and $1 million for the years ended December 31, 2016, 2015 and 2014 respectively. As of December 31, 2016 and 2015, unrecognized compensation costs for unvested awards were approximately $6 million and $8 million, respectively. As of December 31, 2016, we expect to recognize these unrecognized compensation costs over a weighted average period of 1.7 years. RSUs The following table provides information about our RSU grants for the last three fiscal years: Year Ended December 31, 2016 2015 2014 Number of shares granted 331,227 231,185 573,625 Weighted average grant date fair value per share $ 18.68 $ 26.16 $ 20.51 Fair value of shares vested (in millions) $ 4 $ 8 $ — The following table summarizes the activity of our RSUs during the year ended December 31, 2016: Number of Weighted Outstanding, beginning of period 477,324 $ 23.04 Granted 331,227 18.68 Vested (204,827 ) 22.58 Forfeited (88,442 ) 21.06 Outstanding, end of period 515,282 20.76 Options The following table provides information about our option grants for the last three fiscal years: Year Ended December 31, 2016 2015 2014 Number of options granted 148,929 89,641 111,036 Weighted average exercise price per share $ 18.69 $ 26.16 $ 20.51 Weighted average grant date fair value per share $ 5.21 $ 7.99 $ 7.22 The grant date fair value of each of these option grants was determined using the Black-Scholes-Merton option-pricing model with the following assumptions: Year Ended December 31, 2016 2015 2014 Expected volatility (1) 32.0 % 28.0 % 33.0 % Dividend yield (2) 1.4 % — % — % Risk-free rate (3) 1.4 % 1.7 % 1.9 % Expected term (in years) (4) 6.0 6.0 6.0 (1) Due to limited trading history for Hilton’s common stock, Hilton did not have sufficient information available on which to base a reasonable and supportable estimate of the expected volatility of its share price. As a result, Hilton used an average historical volatility of its peer group over a time period consistent with its expected term assumption. Hilton’s peer group was determined based upon companies in its industry with similar business models and is consistent with those used to benchmark its executive compensation. (2) Estimated based on the expected annualized dividend payment at the date of grant. For the 2014 and 2015 options, Hilton had no plans to pay dividends during the expected term at the time of grant. (3) Based on the yields of U.S. Department of Treasury instruments with similar expected lives. (4) Estimated using the average of the vesting periods and the contractual term of the options. The following table summarizes the activity of our options during the year ended December 31, 2016: Number Weighted Outstanding, beginning of period 207,432 $ 23.12 Granted 148,929 18.69 Exercised — — Forfeited, canceled or expired (23,253 ) 21.09 Outstanding, end of period 333,108 21.21 Exercisable, end of period 92,435 22.33 Performance Shares In November 2016, Hilton modified the existing performance shares granted, converting the performance shares granted in 2016 and 2015 to RSUs based on a 100 percent achievement percentage with the same vesting periods as the original awards. The following table summarizes the activity of our performance shares during the year ended December 31, 2016: Relative Shareholder Return EBITDA CAGR Number of Weighted Number of Weighted Outstanding, beginning of period 103,358 $ 27.32 103,363 $ 23.04 Granted 62,309 19.83 62,313 18.68 Vested (50,211 ) 22.45 (50,211 ) 20.51 Forfeited, canceled or expired (12,323 ) 23.86 (12,323 ) 21.33 Outstanding, end of period 103,133 24.42 103,142 21.64 The fair value of shares vested during the year ended December 31, 2016 was $2 million. The grant date fair value of each of the performance shares grants were determined using a Monte Carlo simulation valuation model with the following assumptions: Year Ended December 31, 2016 2015 2014 Expected volatility (1) 31.0 % 24.0 % 30.0 % Dividend yield (2) — % — % — % Risk-free rate (3) 0.9 % 1.0 % 0.7 % Expected term (in years) (4) 2.8 2.8 2.8 (1) Due to limited trading history for Hilton’s common stock, Hilton did not have sufficient information available on which to base a reasonable and supportable estimate of the expected volatility of its share price. As a result, Hilton used an average historical volatility of its peer group over a time period consistent with its expected term assumption. Hilton’s peer group was determined based upon companies in its industry with similar business models and is consistent with those used to benchmark its executive compensation. (2) As dividends are assumed to be reinvested in shares of common stock and dividends will not be paid to the participants of the performance shares unless the shares vest, we utilized a dividend yield of zero percent. (3) Based on the yields of U.S. Department of Treasury instruments with similar expected lives. (4) Midpoint of the 30-calendar

Earnings Per Share

Earnings Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Note 12: Earnings Per Share The following table presents the calculation of our basic and diluted earnings per share (“EPS”). The weighted average shares outstanding for the three and nine months ended September 30, 2016 reflect 98,802,597 shares distributed on January 3, 2017, our spin-off date, to our stockholders. See Note 1: Organization and Basis of Presentation Three Months Ended September 30, Nine Months Ended September 30, ($ and shares outstanding in millions, except per share amounts) 2017 2016 2017 2016 Basic EPS: Numerator: Net Income (1) $ 43 $ 35 $ 144 $ 130 Denominator: Weighted average shares outstanding 99 99 99 99 Basic EPS $ 0.43 $ 0.35 $ 1.45 $ 1.31 Diluted EPS: Numerator: Net Income (1) $ 43 $ 35 $ 144 $ 130 Denominator: Weighted average shares outstanding 100 99 100 99 Diluted EPS $ 0.43 $ 0.35 $ 1.44 $ 1.31 (1) Net income for the three months ended September 30, 2017 and 2016 was $42,700,978 and $34,597,597, respectively, and for the nine months ended September 30, 2017 and 2016 was $143,742,500 and $129,727,071, respectively. The dilutive effect of outstanding share-based compensation awards is reflected in diluted earnings per common share by application of the treasury stock method using average market prices during the period. For the nine months ended September 30, 2017, we excluded 224,783 share-based compensation awards because their effect would have been anti-dilutive under the treasury stock method. For the three months ended September 30, 2017, we did not exclude any share-based compensation awards.	Note 16: Earnings Per Share The following table presents the calculation of our basic and diluted EPS. The weighted average shares outstanding reflect shares distributed on January 3, 2017, our spin-off spin-off Organization Year Ended December 31, ($ in millions, except per share amounts) 2016 2015 2014 Basic and diluted EPS: Numerator: Net Income $ 168 $ 174 $ 167 Denominator: Weighted average shares outstanding 99 99 99 Basic and diluted EPS $ 1.70 $ 1.76 $ 1.69

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 13: Related Party Transactions Relationship Between HGV and Hilton after the Spin-Off On January 3, 2017, when the spin-off was completed, Hilton and Park Hotels & Resorts Inc. ceased to be related parties of HGV. In connection with the spin-off, we entered into certain agreements with Hilton (who at the time was a related party) and other third parties. See Key Agreements Related to the Spin-Off Part I - Item 1. Business HNA Tourism Group Co., Ltd. On March 15, 2017, Blackstone completed the previously announced sale of 24,750,000 shares of our common stock to HNA Tourism Group Co., Ltd. (“HNA”), representing approximately 25 percent of the outstanding shares of our common stock. In connection with the consummation of the sale, we adopted our amended and restated by-laws, effective March 15, 2017, to remove references to Blackstone’s ownership of at least 40 percent of the total voting power of our common stock and revised certain provisions referencing the Blackstone Stockholders Agreement, as appropriate, to include references to the HNA Stockholder Agreement. The Blackstone Group As of March 31, 2017, Blackstone held 15,008,689 shares, or approximately 15 percent of our outstanding common stock. On May 25, 2017, Blackstone filed a Registration Statement on Form S-1 and registered all of our common stock held by them. On June 14, 2017, Blackstone entered into an underwriting agreement with J.P. Morgan Securities LLC pursuant to which J.P. Morgan Securities LLC agreed to purchase from Blackstone 9,650,000 shares of our common stock at a price of $35.40 per share. The sale was completed on June 20, 2017. Subsequently, on September 25, 2017, Blackstone completed the sale of substantially all of the remaining shares of our common stock held by them to several institutional investors and ceased to be a related party of HGV. We did not receive any proceeds from either of these sales. As of September 30, 2017, Blackstone holds only a nominal number of shares of our common stock. The following table summarizes amounts included in our condensed consolidated statements of operations related to a fee-for-service arrangement with Blackstone affiliates to sell VOIs on their behalf through September 30, 2017: Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Commission and other fees $ 42 $ 54 $ 135 $ 142 Also related to the fee-for-service agreement, as of September 30, 2017 and December 31, 2016, we have outstanding receivables of $8 million and $20 million, respectively. BRE Ace LLC On July 18, 2017, we entered into an agreement with BRE Ace Holdings, an affiliate of Blackstone, to form BRE Ace LLC. In conjunction with this agreement we acquired a 25 percent ownership interest in BRE Ace LLC. During the nine months ended September 30, 2017, we recorded $1 million in equity in earnings from unconsolidated affiliates Investment in Unconsolidated Affiliate Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Commission and other fees $ 43 $ — $ 43 $ — Also related to the fee-for-service agreement, as of September 30, 2017 we have outstanding receivables of $29 million.	Note 17: Related Party Transactions Hilton Worldwide Holdings Inc. We have a number of existing arrangements whereby Hilton and others have provided services to us. In connection with the spin-off, spin-off. The following tables summarize amounts included in our consolidated financial statements related to the arrangements with Hilton: December 31, ($ in millions) 2016 2015 Consolidated Balance Sheets Assets: Accounts receivable, net Due from Hilton $ 5 $ — Liabilities: Accounts payable, accrued expenses, and other Due to Hilton $ 5 $ 13 Year Ended December 31, ($ in millions) 2016 2015 2014 Consolidated Statements of Operations Expenses: General and administrative Allocated general and administrative $ 27 $ 13 $ 8 Shared services 12 11 10 Defined contribution plan 7 7 6 Insurance 2 2 2 License fee expense 80 74 62 Interest expense Related party interest expense 2 — — Shared Services and Corporate allocations Our consolidated financial statements include costs for services provided to us by Hilton including, but not limited to, information technology support, financial services, human resources and other shared services. Historically, these costs were charged to us on a basis determined by Hilton to reflect a reasonable allocation of actual costs incurred to perform the services. Additionally, Hilton allocated indirect general and administrative costs to us for certain functions and services provided to us, including, but not limited to, executive office, finance and other administrative support. The allocations may not, however, reflect the expense we would have incurred as an independent, publicly traded company for the periods presented. Actual costs that might have been incurred had we been a stand-alone company would depend on a number of factors, including the chosen organizational structure, what functions we might have performed ourselves or outsourced and strategic decisions we might have made in areas such as information technology and infrastructure. Following the spin-off, spin-off, Insurance Hilton provides us with insurance coverage for general liability, group health insurance, property, business interruption and other risks with respect to business operations and charges us a fee based on estimates of claims. Hilton Grand Vacations Brand We license the Hilton Grand Vacations brand from Hilton and pay them an annual fee based on a percentage of revenue for rights to operate under this brand. After the spin-off, Defined Contribution Plan Hilton administers and maintains a defined contribution plan for the benefit of Hilton employees meeting certain eligibility requirements who elect to participate in the plan. Contributions are determined based on a specified percentage of salary deferrals by participating employees. Hilton Honors Program We participate in Hilton’s guest loyalty program, Hilton Honors. Club members can exchange Club points for Hilton Honors points, which we purchase from Hilton. Hilton maintains and administers the program. We pay Hilton in advance based on an estimated cost per point for the costs of future club exchanges. The associated expense is included in respective operating expenses line item based on the revenue stream in our consolidated statement of operations. For the years ended December 31, 2016, 2015 and 2014, we paid Hilton $58 million, $56 million and $48 million, respectively, for Hilton Honors points. Our prepaid expenses, included in Other assets Cash Management Hilton used a centralized approach for cash management. Historically, up until October 2016, the majority of our cash was transferred to Hilton daily, and Hilton funded our operating and investing activities as needed. Accordingly, the cash and cash equivalents held by Hilton at the corporate level were not allocated to us for any of the periods presented prior to October 2016. As a result of the spin-off, Total equity (deficit) Net Parent Transfers The components of Net transfers (to) from Parent December 31, ($ in millions) 2016 2015 2014 Cash pooling and general financing activities $ (715 ) $ (39 ) $ (152 ) Corporate allocations 53 42 44 Income taxes 95 92 69 Net transfers (to) from Parent $ (567 ) $ 95 $ (39 ) Hotel Conversions and Other Hotel Transactions In 2016, Hilton transferred to us certain assets and related deferred tax liabilities for conversion to vacation ownership units: ($ in millions) Assets Deferred Tax Parent Certain floors at the Hilton New York (1)(2) $ 33 $ 9 $ 17 Certain floors at the Embassy Suites Washington, DC 40 7 33 Hotel tower and restaurant at the Hilton Waikoloa Village (2) 178 49 129 Land parcel adjacent to Hilton Waikoloa Village 54 16 38 (1) Parent capital contribution includes the release of the $7 million included in Other assets . (2) Certain floors at the Hilton New York and a hotel tower and restaurant at the Hilton Waikoloa Village, which were transferred to us in 2016, will be subject to a lease arrangement with Park whereby Park will retain the right to occupy and operate certain floors of the properties with lease terms expiring on September 30, 2017 and December 31, 2019, respectively. In 2014, we entered into a purchase and sale agreement with a wholly-owned subsidiary of Hilton for $22 million to transfer certain floors of the Hilton New York to us for conversion to vacation ownership units in phases for sale as deeded fee simple interests in perpetuity. In 2014, certain floors were transferred into our inventory with a net book value of $45 million and as of December 31, 2015 and 2014, we had a $7 million asset, reflected in our consolidated balance sheets as Other assets In 2014, in connection with a sale of certain land and easement rights for a timeshare project, we transferred $14 million of development costs capitalized in inventory to a wholly-owned subsidiary of Hilton, which was reflected as a Distribution to Parent Capital contribution from Parent We pay rental fees and fees for other amenities to certain Hilton wholly owned hotels. During the years ended December 31, 2016, 2015 and 2014, we paid fees of $27 million, $25 million and $28 million, respectively, included in our consolidated statements of operations. The Blackstone Group For the years ended December 31, 2016, 2015 and 2014, we earned commissions and other fees of $177 million, $154 million and $30 million, respectively, in our consolidated statements of operations, related to a fee-for-service fee-for-service In November 2016, we issued $300 million aggregate principal amount of 6.125 percent senior notes due 2024, of which $75 million is held by Blackstone. See Note 10: Debt & Non-recourse

Business Segments

Business Segments	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Segment Reporting [Abstract]
Business Segments	Note 14: Business Segments We operate our business through the following two segments: • Real estate sales and financing – • Resort operations and club management – The performance of our operating segments is evaluated primarily based on adjusted earnings before interest expense, taxes, depreciation and amortization (“EBITDA”). We define Adjusted EBITDA as EBITDA which has been further adjusted to exclude certain items, including, but not limited to, gains, losses and expenses in connection with: (i) asset dispositions; (ii) foreign currency transactions; (iii) debt restructurings/retirements; (iv) non-cash impairment losses; (v) reorganization costs, including severance and relocation costs; (vi) share-based and other compensation expenses; (vii) costs related to the spin-off; and (viii) other items. During the first quarter of 2017, we revised our definition of EBITDA to exclude the adjustment of interest expense relating to our non-recourse debt as a reconciling item to arrive at net income (loss) in order to conform to the presentation of the timeshare industry following the consummation of the spin-off from Hilton. This adjustment was retrospectively applied to prior period(s) to conform with the current presentation. We do not include equity in earnings from unconsolidated affiliate in our measures of segment revenues. The following table presents revenues for our reportable segments reconciled to consolidated amounts: Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Revenues: Real estate sales and financing (1) $ 310 $ 301 $ 916 $ 843 Resort operations and club management (2) 90 81 270 251 Total segment revenues 400 382 1,186 1,094 Cost reimbursements 34 33 102 94 Intersegment eliminations (1)(2)(3) (8 ) (8 ) (24 ) (20 ) Total revenues $ 426 $ 407 $ 1,264 $ 1,168 (1) Includes charges of $1 million and $2 million to the resort operations and club management segment for billing and collection services provided by the real estate sales and financing segment for the three and nine months ended September 30, 2016. There were no charges for the three and nine months ended September 30, 2017. (2) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for discounted stays at properties resulting from marketing packages. These charges totaled $7 million for each of the three months ended September 30, 2017 and 2016, and $23 million and $18 million for the nine months ended September 30, 2017 and 2016, respectively. (3) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for the rental of model units to show prospective buyers. These charges totaled $1 million for each of the three and nine months ended September 30, 2017. There were charges of less than $1 million for each of the three and nine months ended September 30, 2016 The following table presents Adjusted EBITDA for our reportable segments reconciled to net income: Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Adjusted EBITDA: Real estate sales and financing (1) $ 81 $ 85 $ 263 $ 250 Resort operations and club management (1) 50 42 153 139 Segment Adjusted EBITDA 131 127 416 389 General and administrative (23 ) (24 ) (75 ) (61 ) Depreciation and amortization (7 ) (6 ) (21 ) (17 ) License fee expense (22 ) (22 ) (65 ) (61 ) Other loss, net — — — (1 ) Gain on foreign currency transactions 1 1 1 2 Allocated Parent interest expense (2) — (7 ) — (20 ) Interest expense (7 ) — (21 ) — Income tax expense (28 ) (33 ) (87 ) (98 ) Equity in earnings from unconsolidated affiliate (3) 1 — 1 — Other adjustment items (3 ) (1 ) (5 ) (3 ) Net income $ 43 $ 35 $ 144 $ 130 (1) Includes intersegment eliminations. Refer to our table presenting revenues by reportable segment above for additional discussion. (2) This amount represents interest expense on an unconditional obligation to guarantee certain Hilton allocated debt balances which were released in November 2016. (3) This amount represents our 25 percent interest in BRE Ace LLC. See Note 7: Investment in Unconsolidated Affiliate	Note 18: Business Segments We operate our business through the following two segments: • Real estate sales and financing – fee-for-service • Resort operations and club management – The performance of our operating segments is evaluated primarily based on adjusted earnings before interest expense, taxes and depreciation and amortization (“EBITDA”). We define Adjusted EBITDA as EBITDA, further adjusted to exclude certain items, including, but not limited to, gains, losses and expenses in connection with: (i) asset dispositions; (ii) foreign currency transactions; (iii) debt restructurings/retirements; (iv) non-cash spin-off; The following table presents revenues for our reportable segments reconciled to consolidated amounts: Year Ended December 31, ($ in millions) 2016 2015 2014 Revenues: Real estate sales and financing (1) $ 1,143 $ 1,078 $ 942 Resort operations and club management (2) 339 307 283 Total segment revenues 1,482 1,385 1,225 Cost reimbursements 126 110 107 Intersegment eliminations (1)(2)(3) (25 ) (20 ) (15 ) Total revenues $ 1,583 $ 1,475 $ 1,317 (1) Includes charges to the resort operations and club management segment for billing and collection services provided by the real estate sales and financing segment. These charges totaled $2 million, $2 million and $1 million for the years ended December 31, 2016, 2015 and 2014, respectively. (2) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for discounted stays at properties resulting from marketing packages. These charges totaled $23 million, $17 million and $13 million for the years ended December 31, 2016, 2015 and 2014, respectively. (3) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for the rental of model units to show prospective buyers. There were no charges in the year ended December 31, 2016 and $1 million for each of the years ended December 31, 2015 and 2014. The following table presents Adjusted EBITDA for our reportable segments reconciled to net income: Year Ended December 31, ($ in millions) 2016 2015 2014 Adjusted EBITDA: Real estate sales and financing (1) $ 348 $ 329 $ 305 Resort operations and club management (1) 189 162 144 Segment Adjusted EBITDA 537 491 449 General and administrative (92 ) (57 ) (40 ) Depreciation and amortization (24 ) (22 ) (18 ) License fee expense (80 ) (74 ) (62 ) Other (loss) gain, net (1 ) — 5 Loss on foreign currency transactions — — (2 ) Allocated Parent interest expense (26 ) (29 ) (36 ) Interest Expense (3 ) — — Non-recourse (12 ) (13 ) (15 ) Income tax expense (125 ) (118 ) (113 ) Other adjustment items (6 ) (4 ) (1 ) Net income $ 168 $ 174 $ 167 (1) Includes intersegment eliminations. Refer to our table presenting revenues by reportable segment above for additional discussion. The following table presents total assets for our reportable segments, reconciled to consolidated amounts: December 31, ($ in millions) 2016 2015 Real estate sales and financing $ 2,067 $ 1,619 Resort operations and club management 80 74 Total segment assets 2,147 1,693 Corporate 33 31 Total assets $ 2,180 $ 1,724 The following table presents capital expenditures for property and equipment for our reportable segments, reconciled to consolidated amounts: December 31, ($ in millions) 2016 2015 2014 Real estate sales and financing $ 19 $ 10 $ 10 Resort operations and club management 1 1 1 Total segment capital expenditures for property and equipment 20 11 11 Corporate 6 1 1 Total capital expenditures for property and equipment $ 26 $ 12 $ 12

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 15: Commitments and Contingencies We have entered into certain arrangements with developers whereby we have committed to purchase vacation ownership units at a future date to be marketed and sold under our Hilton Grand Vacations brand. As of September 30, 2017, we were committed to purchase approximately $208 million of inventory and land over a period of five years. The ultimate amount and timing of the acquisitions is subject to change pursuant to the terms of the respective arrangements, which could also allow for cancellation in certain circumstances. During the nine months ended September 30, 2017 and 2016, we purchased $9 million and $11 million, respectively, of VOI inventory as required under our commitments. As of September 30, 2017, our remaining obligation pursuant to these arrangements was expected to be incurred as follows: $3 million in 2018, $187 million in 2019, $9 million in 2020, and $9 million in 2021. We are involved in litigation arising from the normal course of business, some of which includes claims for substantial sums. Management has also identified certain other legal matters where we believe an unfavorable outcome is reasonably possible and/or for which no estimate of possible losses can be made. While the ultimate results of claims and litigation cannot be predicted with certainty, we expect that the ultimate resolution of all pending or threatened claims and litigation as of September 30, 2017, will not have a material effect on our condensed consolidated results of operations, financial position or cash flows.	Note 19: Commitments and Contingencies We have entered into certain arrangements with developers whereby we have committed to purchase vacation ownership units at a future date to be marketed and sold under our Hilton Grand Vacations brand. As of December 31, 2016, we were committed to purchase approximately $198 million of inventory and land over a period of three years. The ultimate amount and timing of the acquisitions is subject to change pursuant to the terms of the respective arrangements, which could also allow for cancellation in certain circumstances. During the years ended December 31, 2016 and 2015, we purchased $14 million and $17 million, respectively, of VOI inventory as required under our commitments. As of December 31, 2016, our remaining obligation pursuant to these arrangements was expected to be incurred as follows: $8 million in 2017, $61 million in 2018, and $129 million in 2019. We have made a deposit of $4.35 million on the inventory we are committed to purchase in 2018. We are involved in litigation arising from the normal course of business, some of which includes claims for substantial sums. Management has also identified certain other legal matters where we believe an unfavorable outcome is reasonably possible and/or for which no estimate of possible losses can be made. While the ultimate results of claims and litigation cannot be predicted with certainty, we expect that the ultimate resolution of all pending or threatened claims and litigation as of December 31, 2016 will not have a material effect on our consolidated results of operations, financial position or cash flows.

Supplemental Disclosures of Cas

Supplemental Disclosures of Cash Flow Information	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosures of Cash Flow Information	Note 20: Supplemental Disclosures of Cash Flow Information Cash paid for interest during the years ended December 31, 2016, 2015 and 2014, was $37 million, $37 million and $44 million, respectively. Of the $37 million cash interest paid during 2016, $2 million was related party interest. The following non-cash • In 2016, Hilton transferred to us $72 million of net inventory and $138 million of net property and equipment for conversion into timeshare units. See Note 17: Related Party Transactions • In 2016, we had $300 million of a non-cash non-cash • In 2014, Hilton transferred to us $48 million of inventory for conversion into timeshare units. • In 2014, we transferred $14 million of development costs capitalized in inventory to Hilton in connection with a sale of certain land and easement rights for a timeshare project.

Selected Quarterly Financial In

Selected Quarterly Financial Information	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Information	Note 21: Selected Quarterly Financial Information (unaudited) The following table sets forth the historical unaudited quarterly financial data for the periods indicated. The information for each of these periods has been prepared on the same basis as the audited consolidated financial statements and, in our opinion, reflects all adjustments necessary to present fairly our financial results. Operating results for previous periods do not necessarily indicate results that may be achieved in any future period. 2016 First Second Third Fourth Quarter Quarter Quarter Quarter Year ($ in millions, except per share data) Total revenues $ 370 $ 391 $ 407 $ 415 $ 1,583 Total operating expenses 284 304 333 339 1,260 Income before income taxes 80 80 68 65 293 Net income 48 47 35 38 168 Basic and diluted earnings per share (1) $ 0.48 $ 0.48 $ 0.35 $ 0.38 $ 1.70 2015 First Second Third Fourth Quarter Quarter Quarter Quarter Year ($ in millions, except per share data) Total revenues $ 361 $ 360 $ 373 $ 381 $ 1,475 Total operating expenses 296 286 281 291 1,154 Income before income taxes 57 67 85 83 292 Net income 34 40 51 49 174 Basic and diluted earnings per share (1) $ 0.34 $ 0.40 $ 0.52 $ 0.49 $ 1.76 (1) Basic and diluted earnings per share was calculated based on shares distributed to our shareholders on January 3, 2017. See Note 16: Earnings Per Share

Condensed Consolidating Guarant

Condensed Consolidating Guarantor Financial Information	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Consolidating Guarantor Financial Information	Note 16: Condensed Consolidating Guarantor Financial Information During 2016, Hilton completed an internal reorganization to contribute to HGV its U.S. and non-U.S. timeshare subsidiaries including Hilton Resort Corporation (“HRC”). HGV is a Delaware corporation formed on May 2016. HRC is considered our predecessor entity for periods prior to the formation of HGV. In November 2016, Hilton Grand Vacations Borrower LLC and Hilton Grand Vacations Borrower Inc. (the “Subsidiary Issuers”), entities formed in October 2016 which are 100 percent owned by HGV (the “Parent”), issued the Senior Unsecured Notes. The obligations of the Subsidiary Issuers are fully and unconditionally guaranteed jointly and severally on a senior unsecured basis by the Parent, and certain of the Parent’s 100 percent owned domestic subsidiaries (the “Guarantors”). The indenture that governs the Senior Unsecured Notes provides that any subsidiary of the Company that provides a guarantee of the Senior Secured Credit Facilities will guarantee the Senior Unsecured Notes. Neither of our foreign subsidiaries nor certain of our special purpose subsidiaries formed in connection with our Timeshare Facility and Securitized Timeshare Debt guarantee the Senior Unsecured Notes (collectively, the “Non-Guarantors”). The following schedules present the condensed consolidated financial information as of September 30, 2017 and December 31, 2016 and for the nine months ended September 30, 2017 and 2016, for the Parent, Subsidiary Issuers, Guarantors and Non-Guarantors. September 30, 2017 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash and cash equivalents $ — $ — $ 213 $ 13 $ — $ 226 Restricted cash — — 36 22 — 58 Accounts receivable, net — — 105 2 (3 ) 104 Timeshare financing receivables, net — — 405 650 — 1,055 Inventory — — 475 — — 475 Property and equipment, net — — 261 5 — 266 Investment in unconsolidated affiliate — — 41 — — 41 Intangible assets, net — — 72 — — 72 Other assets — 2 43 9 (3 ) 51 Investments in subsidiaries 333 821 81 — (1,235 ) — TOTAL ASSETS $ 333 $ 823 $ 1,732 $ 701 $ (1,241 ) $ 2,348 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other $ — $ 6 $ 317 $ 7 $ (6 ) $ 324 Advance deposits — — 101 1 — 102 Debt — 484 — — — 484 Non-recourse debt — — — 612 — 612 Deferred revenues — — 119 — — 119 Deferred income tax liabilities — — 374 — — 374 Total equity 333 333 821 81 (1,235 ) 333 TOTAL LIABILITIES AND EQUITY $ 333 $ 823 $ 1,732 $ 701 $ (1,241 ) $ 2,348 December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash $ — $ — $ 47 $ 1 $ — $ 48 Restricted cash — — 81 22 — 103 Accounts receivable, net — — 123 18 (18 ) 123 Timeshare financing receivables, net — — 263 762 — 1,025 Inventory — — 510 3 — 513 Property and equipment, net — — 253 3 — 256 Intangible assets, net — — 70 — — 70 Other assets — 2 43 14 (17 ) 42 Investments in subsidiaries 167 657 115 — (939 ) — TOTAL ASSETS $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other $ — $ 2 $ 251 $ 3 $ (25 ) $ 231 Advance deposits — — 102 1 — 103 Debt — 490 — 10 (10 ) 490 Non-recourse — — — 694 — 694 Deferred revenues — — 106 — — 106 Deferred income tax liabilities — — 389 — — 389 Total equity 167 167 657 115 (939 ) 167 TOTAL LIABILITIES AND EQUITY $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 For the Nine Months Ended September 30, 2017 Non- Parent Issuers Guarantors Guarantors Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 380 $ 26 $ — $ 406 Sales, Marketing, license and other fees — — 407 2 (8 ) 401 Financing — — 50 64 (5 ) 109 Resort and club management — — 106 2 — 108 Rental and ancillary service — — 136 2 — 138 Cost reimbursements — — 99 3 — 102 Total revenues — — 1,178 99 (13 ) 1,264 Expenses Cost of VOI sales — — 105 2 — 107 Sales and Marketing — — 487 13 (8 ) 492 Financing — — 13 24 (5 ) 32 Resort and club management — — 30 2 — 32 Rental and ancillary service — — 87 1 — 88 General and administrative — — 72 3 — 75 Depreciation and amortization — — 21 — — 21 License fee expense — — 65 — — 65 Cost reimbursements — — 99 3 — 102 Total operating expenses — — 979 48 (13 ) 1,014 Gain on foreign currency transactions — — 1 — — 1 Interest expense — (21 ) — — — (21 ) Equity in earnings from unconsolidated affiliate — — 1 — — 1 Income (loss) before income taxes — (21 ) 201 51 — 231 Income tax expense — — (86 ) (1 ) (87 ) Income (loss) before equity in earnings (loss) from subsidiaries — (21 ) 115 50 — 144 Equity in earnings (loss) from subsidiaries 144 165 50 — (359 ) — Net income (loss) $ 144 $ 144 $ 165 $ 50 $ (359 ) $ 144 For the Nine Months Ended September 30, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 356 $ 3 $ — $ 359 Sales, Marketing, license and other fees — — 382 1 (1 ) 382 Financing — — 59 44 (3 ) 100 Resort and club management — — 97 1 — 98 Rental and ancillary service — — 133 2 — 135 Cost reimbursements — — 92 2 — 94 Total revenues — — 1,119 53 (4 ) 1,168 Expenses Cost of VOI sales — — 109 1 — 110 Sales and Marketing — — 443 1 (1 ) 443 Financing — — 13 14 (3 ) 24 Resort and club management — — 25 — — 25 Rental and ancillary service — — 81 5 — 86 General and administrative — — 61 — — 61 Depreciation and amortization — — 17 — — 17 License fee expense — — 61 — — 61 Cost reimbursements — — 92 2 — 94 Total operating expenses — — 902 23 (4 ) 921 Gain on foreign currency transactions — — 2 — — 2 Allocated Parent Interest expense (11 ) — (9 ) — — (20 ) Other loss, net — — (1 ) — — (1 ) Income (loss) before income taxes (11 ) — 209 30 — 228 Income tax expense — — (98 ) — — (98 ) Income (loss) before equity in earnings (loss) from subsidiaries (11 ) — 111 30 — 130 Equity in earnings (loss) from subsidiaries 141 — 30 — (171 ) — Net income (loss) $ 130 $ — $ 141 $ 30 $ (171 ) $ 130 For the Nine Months Ended September 30, 2017 Non- Parent Issuers Guarantors Guarantors Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ (16 ) $ 135 $ 190 $ (10 ) $ 299 Investing Activities Capital expenditures for property and equipment — — (23 ) (2 ) — (25 ) Software capitalization costs — — (12 ) — — (12 ) Investment in unconsolidated affiliate — — (40 ) — — (40 ) Net cash used in investing activities — — (75 ) (2 ) — (77 ) Financing Activities Issuance of non-recourse debt — — — 350 — 350 Repayment of non-recourse debt — — — (428 ) — (428 ) Repayment of debt — (7 ) — — — (7 ) Debt issuance costs — — — (5 ) — (5 ) Proceeds from stock option exercises — — 1 — — 1 Intercompany transfers — 23 60 (93 ) 10 — Net cash provided by (used in) financing activities — 16 61 (176 ) 10 (89 ) Net increase in cash, cash equivalents and restricted cash — — 121 12 — 133 Cash, cash equivalent and restricted cash, beginning of period — — 128 23 — 151 Cash, cash equivalent and restricted cash, end of period $ — $ — $ 249 $ 35 $ — $ 284 For the Nine Months Ended September 30, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ — $ 16 $ 126 $ (9 ) $ 133 Investing Activities Capital expenditures for property and equipment — — (16 ) — — (16 ) Software capitalization costs — — (5 ) — — (5 ) Net cash used in investing activities — — (21 ) — — (21 ) Financing Activities Repayment of non-recourse — — — (85 ) — (85 ) Debt issuance costs (6 ) — — — — (6 ) Allocated Parent debt activity 111 — — — — 111 Net transfers to Parent (1) (114 ) — — — — (114 ) Intercompany transfers 9 — 25 (43 ) 9 — Net cash provided by (used in) financing activities — — 25 (128 ) 9 (94 ) Net increase (decrease) in cash, cash equivalents and restricted cash — — 20 (2 ) — 18 Cash, cash equivalents and restricted cash, beginning of period — — 62 17 — 79 Cash, cash equivalents and restricted cash, end of period $ — $ — $ 82 $ 15 $ — $ 97 (1) Amounts represent activities with Hilton	Note 22: Condensed Consolidating Guarantor Financial Information During 2016, Hilton completed an internal reorganization to contribute to HGV its U.S. and non-U.S. timeshare subsidiaries including HRC. HGV is a Delaware corporation formed on May 2, 2016. HRC is considered our predecessor entity for periods prior to the formation of HGV. However, for the condensed consolidating information below, HRC is included in the Guarantors column to more faithfully represent the historical combined financial position and results of operations and cash flows of the subsidiaries currently serving as the guarantors of the debt. See Note 1: Organization The following schedules present the condensed consolidated financial information as of December 31, 2016 and 2015 and for the years ended December 31, 2016, 2015 and 2014, for the Parent, Subsidiary Issuers, Guarantors and Non-Guarantors. December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash $ — $ — $ 47 $ 1 $ — $ 48 Restricted Cash — — 81 22 — 103 Accounts receivable, net — — 123 18 (18 ) 123 Timeshare financing receivables, net — — 263 762 — 1,025 Inventory — — 510 3 — 513 Property and equipment, net — — 253 3 — 256 Intangible assets, net — — 70 — — 70 Other assets — 2 43 14 (17 ) 42 Investments in subsidiaries 167 657 115 — (939 ) — TOTAL ASSETS $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other $ — $ 2 $ 251 $ 3 $ (25 ) $ 231 Advance deposits — — 102 1 — 103 Debt — 490 — 10 (10 ) 490 Non-recourse debt — — — 694 — 694 Deferred revenues — — 106 — — 106 Deferred income tax liabilities — — 389 — — 389 Total equity 167 167 657 115 (939 ) 167 TOTAL LIABILITIES AND EQUITY $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 December 31, 2015 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash $ — $ — $ 4 $ — $ — $ 4 Restricted Cash — — 58 17 — 75 Accounts receivable, net — — 92 6 (9 ) 89 Timeshare financing receivables, net — — 446 530 — 976 Inventory — — 407 5 — 412 Property and equipment, net — — 48 3 — 51 Intangible assets, net — — 74 — — 74 Other assets — — 33 10 — 43 Investments in subsidiaries — — 66 — (66 ) — TOTAL ASSETS $ — $ — $ 1,228 $ 571 $ (75 ) $ 1,724 LIABILITIES AND EQUITY (DEFICIT) Accounts payable, accrued expenses and other $ — $ — $ 215 $ 2 $ (9 ) $ 208 Advance deposits — — 95 1 — 96 Allocated Parent debt — — 634 — — 634 Non-recourse debt — — — 502 — 502 Deferred revenues — — 103 — — 103 Deferred income tax liabilities — — 287 — — 287 Total equity (deficit) — — (106 ) 66 (66 ) (106 ) TOTAL LIABILITIES AND EQUITY (DEFICIT) $ — $ — $ 1,228 $ 571 $ (75 ) $ 1,724 For the Year Ended December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 495 $ 13 $ — $ 508 Sales, Marketing, license and other fees — — 501 2 (4 ) 499 Financing — — 73 66 (5 ) 134 Resort and club management — — 143 — — 143 Rental and ancillary service — — 171 2 — 173 Cost reimbursements — — 123 3 — 126 Total revenues — — 1,506 86 (9 ) 1,583 Expenses Cost of VOI sales — — 150 2 — 152 Sales and Marketing — — 605 4 (4 ) 605 Financing — — 18 19 (5 ) 32 Resort and club management — — 36 — — 36 Rental and ancillary service — — 108 5 — 113 General and administrative — 1 91 — — 92 Depreciation and amortization — — 24 — — 24 License fee expense — — 80 — — 80 Cost reimbursements — — 123 3 — 126 Total operating expenses — 1 1,235 33 (9 ) 1,260 Allocated Parent interest expense (17 ) — (9 ) — — (26 ) Interest expense — (3 ) — — — (3 ) Other loss, net — — (1 ) — — (1 ) Income (loss) before income taxes (17 ) (4 ) 261 53 — 293 Income tax expense — — (125 ) — — (125 ) Income (loss) before equity in earnings (loss) from subsidiaries (17 ) (4 ) 136 53 — 168 Equity in earnings (loss) from subsidiaries 185 189 53 — (427 ) — Net income (loss) $ 168 $ 185 $ 189 $ 53 $ (427 ) $ 168 For the Year Ended December 31, 2015 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 488 $ 4 $ — $ 492 Sales, Marketing, license and other fees — — 457 2 (2 ) 457 Financing — — 60 73 (6 ) 127 Resort and club management — — 125 — — 125 Rental and ancillary service — — 161 3 — 164 Cost reimbursements — — 106 4 — 110 Total revenues — — 1,397 86 (8 ) 1,475 Expenses Cost of VOI sales — — 172 1 — 173 Sales and Marketing — — 542 1 (2 ) 541 Financing — — 16 22 (6 ) 32 Resort and club management — — 32 — — 32 Rental and ancillary service — — 108 5 — 113 General and administrative — — 57 — — 57 Depreciation and amortization — — 22 — — 22 License fee expense — — 74 — — 74 Cost reimbursements — — 106 4 — 110 Total operating expenses — — 1,129 33 (8 ) 1,154 Allocated Parent interest expense — — (29 ) — — (29 ) Income before income taxes — — 239 53 — 292 Income tax expense — — (118 ) — (118 ) Income before equity in earnings (loss) from subsidiaries — — 121 53 — 174 Equity in earnings (loss) from subsidiaries — — 53 — (53 ) — Net income (loss) $ — $ — $ 174 $ 53 $ (53 ) $ 174 For the Year Ended December 31, 2014 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 517 $ 3 $ — $ 520 Sales, Marketing, license and other fees — — 300 1 (1 ) 300 Financing — — 39 89 (7 ) 121 Resort and club management — — 112 — — 112 Rental and ancillary service — — 154 3 — 157 Cost reimbursements — — 103 4 — 107 Total revenues — — 1,225 100 (8 ) 1,317 Expenses Cost of VOI sales — — 125 1 — 126 Sales and Marketing — — 479 1 (1 ) 479 Financing — — 15 25 (7 ) 33 Resort and club management — — 29 — — 29 Rental and ancillary service — — 104 6 — 110 General and administrative — — 40 — — 40 Depreciation and amortization — — 18 — — 18 License fee expense — — 62 — — 62 Cost reimbursements — — 103 4 — 107 Total operating expenses — — 975 37 (8 ) 1,004 Allocated Parent interest expense — — (36 ) — — (36 ) Other gain, net — — 5 — — 5 Loss on foreign currency transactions — — (2 ) — — (2 ) Income before income taxes — — 217 63 — 280 Income tax expense — — (113 ) — (113 ) Income before equity in earnings (loss) from subsidiaries — — 104 63 — 167 Equity in earnings (loss) from subsidiaries — — 63 — (63 ) — Net income (loss) $ — $ — $ 167 $ 63 $ (63 ) $ 167 For the Year Ended December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ 4 $ 408 $ (187 ) $ (67 ) $ 158 Investing Activities Capital expenditures for property and equipment — — (26 ) — — (26 ) Software capitalization costs — — (8 ) — — (8 ) Net cash used in investing activities — — (34 ) — — (34 ) Financing Activities Issuance of non-recourse debt — — — 300 — 300 Repayment of non-recourse debt — — — (110 ) — (110 ) Issuance of debt — 200 — — — 200 Debt issuance costs — (4 ) (3 ) (3 ) — (10 ) Changes in restricted cash — — — (4 ) — (4 ) Allocated debt activity (1) 111 — — — — 111 Net tranfers to Parent (1) (567 ) — — — — (567 ) Distribution to Parent (1) — — — — — — Intercompany transfers 456 (200 ) (328 ) 5 67 — Net cash provided by (used in) financing activities — (4 ) (331 ) 188 67 (80 ) Net increase in cash — — 43 1 — 44 Cash, beginning of period — — 4 — — 4 Cash, end of period $ — $ — $ 47 $ 1 $ — $ 48 (1) Amounts represent activities with Hilton. For the Year Ended December 31, 2015 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ — $ (4 ) $ 117 $ 18 $ 131 Investing Activities Capital expenditures for property and equipment — — (12 ) — — (12 ) Proceeds from asset dispositions — — — — — — Software capitalization costs — — (6 ) — — (6 ) Net cash used in investing activities — — (18 ) — — (18 ) Financing Activities Repayment of non-recourse debt — — — (125 ) — (125 ) Changes in restricted cash — — — 8 — 8 Allocated debt activity (1) — — (87 ) — — (87 ) Net tranfers from Parent (1) — — 95 — — 95 Distribution to Parent (1) — — (2 ) — — (2 ) Intercompany transfers — — 18 (18 ) — Net cash provided by (used in) financing activities — — 24 (117 ) (18 ) (111 ) Net increase in cash — — 2 — — 2 Cash, beginning of period — — 2 — — 2 Cash, end of period $ — $ — $ 4 $ — $ — $ 4 (1) Amounts represent activities with Hilton. For the Year Ended December 31, 2014 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ — $ 184 $ 127 $ (98 ) $ 213 Investing Activities Capital expenditures for property and equipment — — (12 ) — — (12 ) Proceeds from asset dispositions — — 6 — — 6 Software capitalization costs — — (5 ) — — (5 ) Net cash used in investing activities — — (11 ) — — (11 ) Financing Activities Issuance of non-recourse debt — — — 350 — 350 Repayment of non-recourse debt — — — (391 ) — (391 ) Debt issuance costs — — — (6 ) — (6 ) Changes in restricted cash — — — (4 ) — (4 ) Allocated debt activity (1) — — (112 ) — — (112 ) Net transfers to Parent (1) — — (39 ) — — (39 ) Intercompany transfers — (22 ) (76 ) 98 — Net cash provided by (used in) financing activities — — (173 ) (127 ) 98 (202 ) Net increase in cash — — — — — — Cash, beginning of period — — 2 — — 2 Cash, end of period $ — $ — $ 2 $ — $ — $ 2 (1) Amounts represent activities with Hilton.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 17: Subsequent Events On October 13, 2017, we acquired an 83-unit, ski-in mountain lodge in Park City, Utah, known as “The Sunrise Lodge, a Hilton Grand Vacations Club.” Prior to the acquisition, HGV was providing marketing, sales and resort management services to the seller Sunrise Park City, LLC under a fee-for-service agreement.	Note 23: Subsequent Events On February 22, 2017, as described in an offering circular, we priced our new $350 million securitization, consisting of $291 million of 2.66 percent notes and $59 million of 2.96 percent notes both maturing on December 26, 2028. The notes will be issued on or about March 6, 2017. In February 2017, we entered into a firm purchase commitment to purchase $18 million of timeshare inventory to be constructed in the future and made an initial deposit of $3 million. The remainder of the purchase price will be paid upon completion of the timeshare inventory. On January 3, 2017, the spin-off spin-off spin-off Business

Investment in Unconsolidated Af

Investment in Unconsolidated Affiliate	9 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Investment in Unconsolidated Affiliate	Note 7: Investment in Unconsolidated Affiliate On July 18, 2017, we entered into an agreement with BRE Ace Holdings LLC, a Delaware limited liability company (“BRE Ace Holdings”), an affiliate of The Blackstone Group L.P. (“Blackstone”) and formed BRE Ace LLC. Pursuant to the agreement, we contributed $40 million in cash for a 25 percent interest in BRE Ace LLC, which owns a 1,201-key timeshare resort property and related operations, commonly known as “Elara, by Hilton Grand Vacations,” located in Las Vegas, Nevada. Our investment interest in and equity earned from BRE Ace LLC are included in the condensed consolidated balance sheets as Investment in unconsolidated affiliate Equity in earnings from unconsolidated affiliate BRE Ace LLC had debt of $207 million and non-recourse debt of $235 million as of September 30, 2017. The debt and non-recourse debt are secured by its assets and are without recourse to us. Our maximum exposure to loss as a result of our investment interest in BRE Ace LLC is primarily limited to the carrying amount of the investment which totals $41 million as of September 30, 2017, as well as receivables for commission and other fees earned under a fee-for-service arrangement. See Note 13: Related Party Transactions

Significant Accounting Polici31

Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation		Principles of Consolidation The consolidated financial statements presented herein have been prepared on a stand-alone basis and are derived from the consolidated financial statements and accounting records of Hilton. The consolidated financial statements include 100 percent of our assets, liabilities, revenues, expenses and cash flows and all entities in which we have a controlling financial interest. The determination of a controlling financial interest is based upon the terms of the governing agreements of the respective entities, including the evaluation of rights held by other interests. If the entity is considered to be a variable interest entity (“VIE”), we determine whether we are the primary beneficiary, and then consolidate those VIEs for which we have determined we are the primary beneficiary. If the entity in which we hold an interest does not meet the definition of a VIE, we evaluate whether we have a controlling financial interest through our voting interests in the entity. We consolidate entities when we own more than 50 percent of the voting shares of a company or otherwise have a controlling financial interest. All material intercompany transactions and balances have been eliminated in consolidation. The consolidated financial statements reflect our financial position, results of operations and cash flows as prepared in conformity with U.S. generally accepted accounting principles (“GAAP”). All of our significant transactions with Hilton have been included in these consolidated financial statements. The net effect of the settlement of these intercompany transactions has been included in the consolidated statements of cash flows as a financing activity within Net transfers (to) from Parent Total equity (deficit) Total equity (deficit)
Use of Estimates	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported and, accordingly, ultimate results could differ from those estimates. Interim results are not necessarily indicative of full year performance. The accompanying unaudited condensed consolidated financial statements, in our opinion, reflect all adjustments, including normal recurring items, considered necessary for a fair presentation of the interim periods. All material intercompany transactions and balances have been eliminated in consolidation.	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported and, accordingly, ultimate results could differ from those estimates.
Allocations		Allocations Our consolidated financial statements include certain indirect general and administrative costs allocated to us by Hilton for certain functions and services including, but not limited to, executive office, finance and other administrative support primarily on the basis of financial and operating metrics that Hilton has historically used to allocate resources and evaluate performance against its strategic objectives. Both we and Hilton consider the basis on which expenses have been allocated to be a reasonable reflection of the utilization of services provided to or the benefit received by us during the periods presented. These costs were included in General and administrative Hilton allocated certain debt balances, related deferred loan costs, and interest expense based on our portion of guaranteed assets. Historically, all allocated debt balances, related deferred loan costs and interest expense balances were included in our consolidated financial statements; however, on November 22, 2016, we were released from the unconditional obligation to guarantee certain debt of Hilton and, accordingly, do not include any allocated debt balance or related deferred loan costs in our consolidated balance sheets as of December 31, 2016. See Note 10: Debt & Non-recourse
Revenue Recognition		Revenue Recognition • Sales of VOIs, net— percentage-of-completion Sales of VOIs, net We account for rental operations of unsold VOIs, including accommodations provided through the use of our vacation sampler programs as incidental operations. Incremental carrying costs in excess of incremental revenues are recognized in the period incurred. In all periods presented, incremental carrying costs exceeded incremental revenues and all revenues and expenses are recognized in the period earned or incurred. We award Club Bonus Points (“Bonus Points”) to our customers. These points are valid for a maximum of two years and may be used toward reservations at Club resorts, hotel reservations within Hilton’s system and VOI interval exchanges with other third-party vacation ownership exchanges. We also take into consideration the fair value of certain incentives, including Bonus Points, provided to the purchaser when assessing the adequacy of the purchaser’s initial investment, which requires us to make certain estimates and assumptions in deriving the fair value of these incentives. We defer a portion of the VOI sales price as a liability and recognize the corresponding revenue upon the customer’s redemption of the Bonus Points. One of our VOI products is accounted for as a long-term lease with a reversionary interest, rather than the sale of a deeded interest in real estate. In this case, sales revenue is recognized on a straight-line basis over the term of the lease. • Sales, marketing, brand and other fees— fee-for-service Rental and ancillary services • Financing— • Resort and club management— We earn recurring management fees under our agreements with homeowners’ association (“HOA”s) and generally recognize these fees over the period services are rendered. We provide day-to-day-management • Rental and ancillary services— • Cost reimbursements— Other than the United States, there were no countries that individually represented more than 10 percent of total revenues for the years ended December 31, 2016, 2015 and 2014. We are required to collect certain taxes and fees from customers on behalf of government agencies and remit these back to the applicable governmental agencies on a periodic basis. We have a legal obligation to act as a collection agent with respect to these taxes and fees. We do not retain these taxes and fees and, therefore, they are not included in revenues. We record a liability when the amounts are collected and relieve the liability when payments are made to the applicable taxing authority or other appropriate governmental agency.
Multiple Element Arrangements		Multiple Element Arrangements When we enter into transactions for the sale of multiple products or services, we evaluate whether the delivered elements have value to the customer on a stand-alone basis, and if the arrangement includes a general right of return relative to the delivered items, we consider whether delivery or performance of the undelivered items is probable and substantially in our control. If these criteria are met, then we account for each deliverable in the transaction separately. We generally recognize revenue for undelivered elements on a straight-line basis over the contractual performance period for time-based elements or upon delivery to the customer.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include all highly liquid investments with original maturities of three months or less.	Cash Cash consists of demand deposits at commercial banks.
Restricted Cash		Restricted Cash Restricted cash includes advance deposits received on VOI sales that are held in escrow until the contract is closed and cash reserves required by our non-recourse
Accounts Receivable and Allowance for Doubtful Accounts		Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable primarily consists of trade receivables and is reported at the customers’ outstanding balances, less any allowance for doubtful accounts. An allowance for doubtful accounts is provided on accounts receivable when losses are probable based on historical collection activity and current business conditions.
Timeshare Financing Receivables and Allowance for Loan Loss		Timeshare Financing Receivables and Allowance for Loan Loss Our timeshare financing receivables consist of loans related to our financing of VOI sales that are secured by the underlying timeshare properties. We determine our timeshare financing receivables to be past due based on the contractual terms of the individual mortgage loans. We recognize interest income on our timeshare financing receivables as earned. The interest rate charged on the notes correlates to the risk profile of the borrower at the time of purchase and the percentage of the purchase that is financed, among other factors. We record an estimate of uncollectibility as a reduction of revenue from VOI sales at the time revenue is recognized on a VOI sale. We evaluate this portfolio collectively, since we hold a large group of homogeneous timeshare financing receivables, which are individually immaterial. We monitor the credit quality of our receivables on an ongoing basis. There are no significant concentrations of credit risk with any individual counterparty or groups of counterparties. We use a technique referred to as static pool analysis as the basis for determining our loan loss reserve requirements on our timeshare financing receivables. For static pool analysis, we use three key dimensions to stratify our portfolio: FICO scores; country of residence; and equity percentage at the time of sale. The adequacy of the related allowance is determined by management through analysis of several factors, such as current economic conditions and industry trends, as well as the specific risk characteristics of the portfolio including assumed default rates, aging and historical write-offs of these receivables. The allowance is maintained at a level deemed adequate by management based on a periodic analysis of the mortgage portfolio. We apply payments we receive for loans, including those in non-accrual
Inventory and Cost of Sales		Inventory and Cost of Sales Inventory includes unsold, completed VOIs; VOIs under construction; and land and infrastructure held for future VOI product development at our current resorts. We carry our inventory at the lower of cost or estimated fair value, less costs to sell, which can result in impairment losses and/or recoveries of previous impairments. We capitalize costs directly associated with the acquisition, development and construction of a real estate project when it is probable that the project will move forward. We capitalize salary and related costs only to the extent they directly relate to the project. We capitalize interest expense, taxes and insurance costs when activities that are necessary to get the property ready for its intended use are underway. We cease capitalization of costs during prolonged gaps in development when substantially all activities are suspended or when projects are considered substantially complete. We account for our VOI inventory and cost of VOI sales using the relative sales value method. Also, we do not reduce inventory for the cost of VOI sales related to anticipated credit losses, and accordingly, no adjustment is made when inventory is reacquired upon default of the related receivable. This results in changes in estimates within the relative sales value calculations to be accounted for as real estate inventory true-ups, true-ups, Cost of VOI sales
Property and Equipment		Property and Equipment Property and equipment includes land, building and leasehold improvements and furniture and equipment at our corporate offices, sales centers and management offices. Additionally, certain property and equipment is held for future conversion into inventory. Construction-in-progress Depreciation is recorded using the straight-line method over the assets’ estimated useful lives, which are generally as follows: buildings and improvements (eight to 40 years); furniture and equipment (three to eight years); and computer equipment and acquired software (three years). Leasehold improvements are depreciated over the shorter of the estimated useful life, based on the estimates above, or the lease term. We evaluate the carrying value of our property and equipment if there are indicators of potential impairment. We perform an analysis to determine the recoverability of the asset’s carrying value by comparing the expected undiscounted future cash flows to the net book value of the asset. If it is determined that the expected undiscounted future cash flows are less than the net book value of the asset, to the extent the net book value is in excess of fair value we recognize an impairment loss. Fair value is generally estimated using valuation techniques that consider the discounted cash flows of the asset using discount and capitalization rates deemed reasonable for the type of asset, as well as prevailing market conditions, appraisals, recent similar transactions in the market and, if appropriate and available, current estimated net sales proceeds from pending offers. If sufficient information exists to reasonably estimate the fair value of a conditional asset retirement obligation, including environmental remediation liabilities, we recognize the fair value of the obligation when the obligation is incurred.
Intangible Assets		Intangible Assets Our intangible assets consist of management agreements and certain proprietary technologies with finite lives. We have management agreements that were recorded at their fair value at the time of the completion of a merger on October 24, 2007 where Hilton became a wholly-owned subsidiary of an affiliate of The Blackstone Group L.P. (“Blackstone”). Additionally, we capitalize direct and incremental costs to obtain management agreements and costs incurred to develop internal-use Intangible assets, net We review all finite life intangible assets for impairment when circumstances indicate that their carrying amounts may not be recoverable. If the carrying value of an asset group is not recoverable, we recognize an impairment loss for the excess of carrying value over the fair value in our consolidated statements of operations.
Deferred Financing Costs		Deferred Financing Costs Deferred financing costs, including legal fees and upfront lenders fees, related to the Company’s debt and non-recourse
Costs Incurred to Sell VOIs		Costs Incurred to Sell VOIs We expense indirect sales and marketing costs we incur to sell VOIs when incurred. Deferred selling and marketing expenses, which are direct selling and marketing costs related either to an unclosed contract or a contract for which 100 percent of revenue has not yet been recognized, were $9 million and $11 million as of December 31, 2016 and 2015, respectively, and were included in Other assets
Fair Value Measurements-Valuation Hierarchy		Fair Value Measurements—Valuation Hierarchy Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date (an exit price). We use the three-level valuation hierarchy for classification of fair value measurements. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. Inputs refer broadly to the assumptions that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable. Observable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability developed based on market data obtained from independent sources. Unobservable inputs are inputs that reflect our own assumptions about the data market participants would use in pricing the asset or liability developed based on the best information available in the circumstances. The three-level hierarchy of inputs is summarized below: • Level 1—Valuation is based upon quoted prices (unadjusted) for identical assets or liabilities in active markets; • Level 2—Valuation is based upon quoted prices for similar assets and liabilities in active markets, or other inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument; and • Level 3—Valuation is based upon unobservable inputs that are significant to the fair value measurement. The classification of assets and liabilities within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement in its entirety.
Currency Translation		Currency Translation The U.S. dollar is our reporting currency and is the functional currency of the majority of our operations. Income and expense accounts are translated at the average exchange rate for the period. Gains and losses from foreign exchange rate changes related to transactions denominated in a currency other than an entity’s functional currency or intercompany receivables and payables denominated in a currency other than an entity’s functional currency that are not of a long-term investment nature are recognized as Loss on foreign currency transactions
Share-Based Compensation Costs		Share-Based Compensation Costs Certain of our employees participate in Hilton’s 2013 Omnibus Incentive Plan (the “Stock Plan”) which compensates eligible employees and directors with restricted stock units (“RSUs”), nonqualified stock options (“options”) and performance-vesting restricted stock units and restricted stock (collectively, “performance shares”). Until consummation of the spin-off, The share-based compensation award amounts have been converted to reflect the separation from Hilton. Upon the separation on January 3, 2017, holders of Hilton stock options, RSUs and performance shares received an adjusted award based on our shares. The adjustments were designed to generally preserve the fair value of each award before and after the separation. • RSUs vest in annual installments over two or three years from the date of grant, subject to the individual’s continued employment through the applicable vesting date. Vested RSUs generally will be settled for Hilton’s common stock. The grant date fair value is equal to Hilton’s closing stock price on the date of grant. • Options vest over three years in equal annual installments from the date of grant, subject to the individual’s continued employment through the applicable vesting date, and will terminate 10 years from the date of grant or earlier if the individual’s service terminates. The exercise price is equal to the closing price of the Hilton’s common stock on the date of grant. The grant date fair value is estimated using the Black-Scholes-Merton Model. • Performance shares are settled at the end of a three-year performance period with 50 percent of the shares subject to achievement based on a measure of (1) Hilton’s total shareholder return relative to the total shareholder return of members of a peer company group (“relative shareholder return”) and the other 50 percent of the shares subject to achievement based on (2) Hilton’s earnings before interest expense, income tax and depreciation and amortization (“EBITDA”) compound annual growth rate (“EBITDA CAGR”). The grant date fair values for performance shares based on market conditions are estimated using the Monte Carlo Simulation and shares based on performance conditions are equal to Hilton’s closing stock price on the date of grant. We recognize the cost of services received in these share-based payment transactions with employees as services are received and recognize a corresponding change in Total Equity (Deficit)
Income Taxes		Income Taxes Current and deferred income taxes and related tax expense have been determined based on our stand-alone results by applying a separate return methodology, as if the entities were separate taxpayers in the respective jurisdictions. We account for income taxes using the asset and liability method. The objectives of accounting for income taxes are to recognize the amount of taxes payable or refundable for the current year, to recognize the deferred tax assets and liabilities that relate to tax consequences in future years, which result from differences between the respective tax basis of assets and liabilities and their financial reporting amounts, and tax loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which the respective temporary differences or operating loss or tax credit carryforwards are expected to be recovered or settled. The realization of deferred tax assets and tax loss and tax credit carryforwards is contingent upon the generation of future taxable income and other restrictions that may exist under the tax laws of the jurisdiction in which a deferred tax asset exists. Valuation allowances are provided to reduce such deferred tax assets to amounts more likely than not to be ultimately realized. We use a prescribed recognition threshold for the financial statement recognition and measurement of a tax position taken in a tax return. For all income tax positions, we first determine whether it is “more-likely-than-not” more-likely-than-not
Earnings Per Share		Earnings Per Share Basic earnings per share (“EPS”) is calculated by dividing the earnings available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per common share is calculated to give effect to all potentially dilutive common shares that were outstanding during the reporting period.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements Adopted Accounting Standards In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-09 (“ASU 2016-09”), Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting In November 2016, the FASB issued ASU No. 2016-18, (“ASU 2016-18”) Statement of Cash Flows (Topic 230): Restricted Cash. In January 2017, the FASB issued ASU No. 2017-01 (“ASU 2017-01”), Business Combinations (Topic 804): Clarifying the Definition of a Business Accounting Standards Not Yet Adopted In May 2014, the FASB issued ASU No. 2014-09 (“ASU 2014-09”), Revenue from Contracts with Customers (Topic 606) Revenue Recognition (Topic 605) The provisions of this ASU are to be applied retrospectively or using a modified retrospective approach for reporting periods beginning after December 15, 2017. A determination as to whether we will apply the retrospective or modified retrospective adoption method will be made once our quantitative evaluation is complete and we commence quantifying the expected impacts later this year. We are currently evaluating the effect that this ASU will have on our consolidated financial statements by analyzing both transactional and analytical data for each of our revenue streams. The following is a status of our evaluation of impacts by significant revenue stream: • Sales of VOIs, net Sales of VOI, net We are still evaluating the impact on revenue recognition for sales of VOIs that are under construction. • Sales, marketing, brand and other fees Sales, marketing, brand and other fees Sales, marketing, brand and other fees We plan to recognize the expected breakage on prepaid discounted vacation packages (“packages”) as revenue proportionately when our customers redeem their packages rather than when the likelihood of redemption is remote as we are entitled to the breakage amount. We are currently in the process of assessing the impact of this expected change. We do not expect material changes to our accounting for our commissions, brand and other fees under fee-for-service arrangements. • Financing • Resort and club management • Rental and ancillary services • Cost reimbursements We expect immaterial impacts from changes to (i) timing of service fees charged on packages and (ii) classification of contract acquisition costs paid to fee-for-service customers. We will continue to evaluate and disclose expected impacts that ASU 2014-09 will have on our unaudited condensed consolidated financial statements as more information becomes available. In August 2016, the FASB issued ASU No. 2016-15 (“ASU 2016-15”), Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments In January 2017, the FASB issued ASU 2017-03 (“ASU 2017-03”), Accounting Changes and Error Corrections (Topic 250) and Investments - Equity Method and Joint Ventures (Topic 323)	Recently Issued Accounting Pronouncements Adopted Accounting Standards In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-03 2015-03”), 835-30): Presentation of Debt Issuance Costs No. 2015-15 2015-15”), 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit 2015-03 line-of line-of-credit line-of-credit 2015-03 2015-15 In February 2015, the FASB issued ASU No. 2015-02 2015-02”), - Amendments to Consolidation Analysis 2015-02 Accounting Standards Not Yet Adopted In February 2016, the FASB issued ASU No. 2016-02 2016-02”), Leases (Topic 842) Leases (Topic 840). right-of-use 2016-02 In March 2016, the FASB issued ASU No. 2016-09 2016-09”), Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting 2016-09 In May 2014, the FASB issued ASU No. 2014-09 2014-09”), Revenue from Contracts with Customers (Topic 606) Revenue Recognition (Topic 605) 2014-09, The provisions of this ASU are to be applied retrospectively or using a modified retrospective approach; early adoption is permitted for reporting periods beginning after December 15, 2016. We are still evaluating our transition approach and expect to reach a decision in early 2017. We are currently evaluating the effect that this ASU will have on our consolidated financial statements by analyzing both transactional and analytical data for each of our revenue streams. While we continue to assess all potential impacts of the standard, we expect the timing of revenue recognition related to our accounting for ongoing management fees revenues from our HOA management agreements as well as transient guest transactions to remain substantially unchanged. We will continue to disclose expected impacts that ASU 2014-09 In June 2016, the FASB issued ASU No. 2016-13, 2016-13”), Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, In October 2016, the FASB issued ASU No. 2016-16, 2016-16”) Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory 2016-16 In October, 2016, the FASB issued ASU No. 2016-17, 2016-17”) Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control 2016-17 In November 2016, the FASB issued ASU No. 2016-18, 2016-18”) Statement of Cash Flows (Topic 230): Restricted Cash. beginning-of-period end-of-period 2016-18
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements presented herein include 100 percent of our assets, liabilities, revenues, expenses and cash flows and all entities in which we have a controlling financial interest. Through the date of the spin-off, the unaudited condensed consolidated financial statements presented herein were prepared on a stand-alone basis and were derived from the unaudited consolidated financial statements and accounting records of Hilton. The unaudited condensed consolidated financial statements reflect our financial position, results of operations and cash flows as prepared in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”). Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP have been omitted in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). Although we believe the disclosures made are adequate to prevent information presented from being misleading, these financial statements should be read in conjunction with the consolidated financial statements and notes thereto as of and for the year ended December 31, 2016, included in our Annual Report on Form 10-K filed with the SEC on March 2, 2017.
Investments in Unconsolidated Affiliates	Investments in Unconsolidated Affiliates We account for investments in unconsolidated affiliates under the equity method of accounting when we exercise significant influence, but do not maintain a controlling financial interest over the affiliates. We evaluate our investments in affiliates for impairment when there are indicators that the fair value of our investment may be less than our carrying value.

Restricted Cash (Tables)

Restricted Cash (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Cash and Cash Equivalents [Abstract]
Schedule of Restricted Cash	Restricted cash was as follows: September 30, December 31, ($ in millions) 2017 2016 Escrow deposits on VOI sales $ 36 $ 81 Reserves related to non-recourse debt (1) 22 22 $ 58 $ 103 (1) See Note 8: Debt & Non-recourse debt	Restricted cash was as follows: December 31, ($ in millions) 2016 2015 Escrow deposits on VOI sales $ 81 $ 58 Reserves related to non-recourse (1) 22 17 $ 103 $ 75 (1) See Note 10: Debt & Non-recourse

Timeshare Financing Receivabl33

Timeshare Financing Receivables (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Receivables [Abstract]
Schedule of Financing Receivables	Timeshare financing receivables were as follows: September 30, 2017 ($ in millions) Securitized and Pledged Unsecuritized Total Timeshare financing receivables $ 506 $ 687 $ 1,193 Less: allowance for loan loss (29 ) (109 ) (138 ) $ 477 $ 578 $ 1,055 December 31, 2016 ($ in millions) Securitized and Pledged Unsecuritized Total Timeshare financing receivables $ 253 $ 892 $ 1,145 Less: allowance for loan loss (9 ) (111 ) (120 ) $ 244 $ 781 $ 1,025	Timeshare financing receivables were as follows: December 31, 2016 ($ in millions) Securitized Unsecuritized Total Timeshare financing receivables $ 253 $ 892 $ 1,145 Less: allowance for loan loss (9 ) (111 ) (120 ) $ 244 $ 781 $ 1,025 December 31, 2015 ($ in millions) Securitized Unsecuritized Total Timeshare financing receivables $ 367 $ 715 $ 1,082 Less: allowance for loan loss (17 ) (89 ) (106 ) $ 350 $ 626 $ 976
Schedule of Future Payments due From Financing Receivables	Our timeshare financing receivables as of September 30, 2017 mature as follows: ($ in millions) Securitized and Pledged Unsecuritized Total Year 2017(remaining) $ 19 $ 28 $ 47 2018 76 56 132 2019 75 60 135 2020 72 65 137 2021 67 70 137 Thereafter 197 408 605 506 687 1,193 Less: allowance for loan loss (29 ) (109 ) (138 ) $ 477 $ 578 $ 1,055	Our timeshare financing receivables as of December 31, 2016 mature as follows: ($ in millions) Securitized Unsecuritized Total Year 2017 $ 49 $ 101 $ 150 2018 48 84 132 2019 45 88 133 2020 41 92 133 2021 33 96 129 Thereafter 37 431 468 253 892 1,145 Less: allowance for loan loss (9 ) (111 ) (120 ) $ 244 $ 781 $ 1,025
Schedule of Financing Receivables by FICO Score	Our gross timeshare financing receivables balances by FICO score were as follows: September 30, December 31, ($ in millions) 2017 2016 FICO score 700+ $ 763 $ 725 600-699 224 211 <600 28 28 No score (1) 178 181 $ 1,193 $ 1,145 (1) Timeshare financing receivables without a FICO score are primarily related to foreign borrowers.	Our gross timeshare financing receivables balances by FICO score were as follows: December 31, ($ in millions) 2016 2015 FICO score 700+ $ 725 $ 663 600-699 211 191 <600 28 28 No score (1) 181 200 $ 1,145 $ 1,082 (1) Timeshare financing receivables without a FICO score are primarily related to foreign borrowers.
Schedule of Past Due Financing Receivables	The following tables detail an aged analysis of our gross timeshare financing receivables balance: September 30, 2017 ($ in millions) Securitized and Pledged Unsecuritized Total Current $ 498 $ 635 $ 1,133 31 - 90 days past due 5 8 13 91 - 120 days past due 2 2 4 121 days and greater past due 1 42 43 $ 506 $ 687 $ 1,193 December 31, 2016 ($ in millions) Securitized and Pledged Unsecuritized Total Current $ 248 $ 847 $ 1,095 31 - 90 days past due 3 9 12 91 - 120 days past due 1 4 5 121 days and greater past due 1 32 33 $ 253 $ 892 $ 1,145	The following tables detail an aged analysis of our gross timeshare financing receivables balance: December 31, 2016 ($ in millions) Securitized Unsecuritized Total Current $ 248 $ 847 $ 1,095 31 - 90 days past due 3 9 12 91 - 120 days past due 1 4 5 121 days and greater past due 1 32 33 $ 253 $ 892 $ 1,145 December 31, 2015 ($ in millions) Securitized Unsecuritized Total Current $ 359 $ 677 $ 1,036 31 - 90 days past due 5 8 13 91 - 120 days past due 2 3 5 121 days and greater past due 1 27 28 $ 367 $ 715 $ 1,082
Schedule of Change in Allowance for Loan Loss	The changes in our allowance for loan loss were as follows: September 30, 2017 ($ in millions) Securitized and Pledged Unsecuritized Total Balance as of December 31, 2016 $ 9 $ 111 $ 120 Write-offs — (27 ) (27 ) Securitization 28 (28 ) — Provision for loan loss (1) (8 ) 53 45 Balance as of September 30, 2017 $ 29 $ 109 $ 138 September 30, 2016 ($ in millions) Securitized and Pledged Unsecuritized Total Balance as of December 31, 2015 $ 17 $ 89 $ 106 Write-offs — (27 ) (27 ) Provision for loan loss (1) (6 ) 43 37 Balance as of September 30, 2016 $ 11 $ 105 $ 116 (1) Includes activity related to repurchase of defaulted and upgraded securitized timeshare financing receivables, net of incremental provision for loan loss.	The changes in our allowance for loan loss were as follows: ($ in millions) Securitized Unsecuritized Total December 31, 2013 $ 13 $ 79 $ 92 Write-offs — (31 ) (31 ) Securitizations 22 (22 ) — Provision for loan loss (1) (7 ) 42 35 December 31, 2014 28 68 96 Write-offs — (29 ) (29 ) Provision for loan loss (1) (11 ) 50 39 December 31, 2015 17 89 106 Write-offs — (35 ) (35 ) Provision for loan loss (1) (8 ) 57 49 December 31, 2016 $ 9 $ 111 $ 120 (1) Includes activity related to repurchase of defaulted and upgraded securitized timeshare financing receivables, net of incremental provision for loan loss.

Inventory (Tables)

Inventory (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Schedule of inventory, current	Inventory was as follows: September 30, December 31, ($ in millions) 2017 2016 Completed unsold VOIs $ 206 $ 233 Construction in process 11 20 Land, infrastructure and other 258 260 $ 475 $ 513 Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Cost of VOI sales related to fee-for-service upgrades $ 8 $ 18 $ 28 $ 42	Inventory was as follows: December 31, ($ in millions) 2016 2015 Completed unsold VOIs $ 233 $ 111 Construction in process 20 101 Land, infrastructure and other 260 200 $ 513 $ 412
Schedule of inventory, noncurrent	Inventory was as follows: September 30, December 31, ($ in millions) 2017 2016 Completed unsold VOIs $ 206 $ 233 Construction in process 11 20 Land, infrastructure and other 258 260 $ 475 $ 513 Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Cost of VOI sales related to fee-for-service upgrades $ 8 $ 18 $ 28 $ 42	Inventory was as follows: December 31, ($ in millions) 2016 2015 Completed unsold VOIs $ 233 $ 111 Construction in process 20 101 Land, infrastructure and other 260 200 $ 513 $ 412

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment and Related Depreciation Expenses	Property and equipment and related depreciation expense were as follows: December 31, ($ in millions) 2016 2015 Land $ 71 $ — Buildings and leasehold improvements 185 54 Furniture and equipment 44 32 Construction-in-progress 12 9 312 95 Accumulated depreciation (56 ) (44 ) $ 256 $ 51

Consolidated Variable Interes36

Consolidated Variable Interest Entities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Consolidated Variable Interest Entities	Our condensed consolidated balance sheets included the assets and liabilities of these entities, which primarily consisted of the following: September 30, December 31, ($ in millions) 2017 2016 Restricted cash $ 19 $ 10 Timeshare financing receivables, net 477 244 Non-recourse debt (1) 484 244 (1) Net of deferred financing costs.	Our consolidated balance sheets included the assets and liabilities of these entities, which primarily consisted of the following: December 31, ($ in millions) 2016 2015 Restricted cash $ 10 $ 13 Timeshare financing receivables, net 244 350 Non-recourse (1) 244 352 (1) Net of deferred financing costs.

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Related Amortization Expense	Intangible assets and related amortization expense were as follows: December 31, 2016 ($ in millions) Gross Accumulated Net Carrying Management agreements $ 88 $ (33 ) $ 55 Capitalized software 41 (26 ) 15 $ 129 $ (59 ) $ 70 December 31, 2015 ($ in millions) Gross Accumulated Net Carrying Management agreements $ 88 $ (28 ) $ 60 Capitalized software 33 (19 ) 14 $ 121 $ (47 ) $ 74
Schedule of Estimated Future Amortization Expense	As of December 31, 2016, we estimated our future amortization expense for our amortizing intangible assets to be as follows: ($ in millions) Future Year 2017 $ 12 2018 9 2019 7 2020 5 2021 4 Thereafter 33 $ 70

Accounts Payable, Accrued Exp38

Accounts Payable, Accrued Expenses and Other (Tables)	9 Months Ended
	Sep. 30, 2017
Payables and Accruals [Abstract]
Accounts payable, accrued expenses	Accounts payable, accrued expenses and other were as follows: December 31, ($ in millions) 2016 2015 Accrued employee compensation and benefits $ 64 $ 48 Accounts payable 31 13 Bonus point incentive liability 46 44 Due to Hilton 5 13 Other accrued expenses 85 90 $ 231 $ 208

Debt & Non-recourse debt (Table

Debt & Non-recourse debt (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Outstanding Borrowings	The following table details our outstanding non-recourse debt balance and its associated interest rates: September 30, December 31, ($ in millions) 2017 2016 Non-recourse debt (1) Timeshare Facility with an average rate of 2.54%, due 2019 $ 129 $ 450 Securitized Debt with an average rate of 2.43%, due 2028 489 246 618 696 Less: unamortized deferred financing costs (2) (6 ) (2 ) $ 612 $ 694 (1) For the nine months ended September 30, 2017 and year ended December 31, 2016, weighted average interest rates were 2.453 percent and 1.946 percent, respectively. (2) Amount relates to Securitized Debt only and does not include deferred financing costs of $2 million as of September 30, 2017 and $3 million as of December 31, 2016, relating to our Timeshare Facility included in Other Assets The following table details our outstanding debt balance and its associated interest rates: September 30, December 31, ($ in millions) 2017 2016 Debt (1) Senior secured credit facilities: Term loan with an average rate of 3.48%, due 2021 $ 193 $ 200 Senior notes with a rate of 6.125%, due 2024 300 300 493 500 Less: unamortized deferred financing costs and discount (2)(3) (9 ) (10 ) $ 484 $ 490 (1) For the nine months ended September 30, 2017 and year ended December 31, 2016, weighted average interest rates were 5.092 percent and 4.851 percent, respectively. (2) Amount includes deferred financing costs of $2 million and $7 million as of September 30, 2017 and $2 million and $8 million as of December 31, 2016, relating to our term loan and senior notes, respectively. (3) Amount does not include deferred financing costs of $2 million as of September 30, 2017 and December 31, 2016, relating to our revolving facility included in Other Assets	The Company’s outstanding borrowings as of December 31, 2016, were as follows: Principal Deferred (2) Carrying ($ in millions) Debt (1) Senior secured credit facilities: Term loans with an average rate of 2.94%, due 2021 $ 200 $ (2 ) $ 198 Senior notes with a rate of 6.125%, due 2024 300 (8 ) 292 Non-recourse (1) Timeshare Facility with an average rate of 1.93%, due 2019 450 — 450 Securitized Debt with an average rate of 1.97%, due 2026 246 (2 ) 244 $ 1,196 $ (12 ) $ 1,184 (1) For the year ended December 31, 2016, weighted average interest rate was 4.851 percent and 1.946 percent for debt and non-recourse (2) Amount does not include deferred financing costs of $5 million relating to our Revolving Facility and Timeshare Facility included in Other Assets
Schedule of contractual maturities of debt	The contractual maturities of our debt and non-recourse debt as of September 30, 2017 were as follows: ($ in millions) Debt Non-recourse Debt Total Year 2017 (remaining) $ 3 $ 30 $ 33 2018 10 134 144 2019 10 228 238 2020 10 120 130 2021 160 32 192 Thereafter 300 74 374 $ 493 $ 618 $ 1,111	The contractual maturities of our debt and non-recourse ($ in millions) Debt Non-recourse Total Year 2017 $ 10 $ 74 $ 84 2018 10 50 60 2019 10 486 496 2020 10 47 57 2021 160 39 199 Thereafter 300 — 300 $ 500 $ 696 $ 1,196

Deferred Revenues (Tables)

Deferred Revenues (Tables)	12 Months Ended
	Dec. 31, 2016
Deferred Revenue Disclosure [Abstract]
Schedule of Deferred Revenues	Deferred revenues were as follows: December 31, ($ in millions) 2016 2015 Deferred VOI sales $ 46 $ 53 Marketing incentive programs 12 11 Club activation fees 45 37 Other 3 2 $ 106 $ 103

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Carrying and Estimated Fair Value Amounts	The carrying amounts and estimated fair values of our financial assets and liabilities were as follows: September 30, 2017 Hierarchy Level ($ in millions) Carrying Amount Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 1,055 $ — $ 1,394 Liabilities: Debt (2) 484 329 197 Non-recourse debt (2) 612 — 617 December 31, 2016 Hierarchy Level ($ in millions) Carrying Amount Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 1,025 $ — $ 1,147 Liabilities: Debt (2) 490 314 200 Non-recourse debt (2) 694 — 696 (1) Carrying amount net of allowance for loan loss. (2) Carrying amount net of unamortized deferred financing costs and discount.	The carrying amounts and estimated fair values of our financial assets and liabilities were as follows: December 31, 2016 Hierarchy Level ($ in millions) Carrying Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 1,025 $ — $ 1,147 Liabilities: Debt (2) 490 314 200 Non-recourse (2) 694 — 696 December 31, 2015 Hierarchy Level ($ in millions) Carrying Level 1 Level 3 Assets: Timeshare financing receivables (1) $ 976 $ — $ 1,080 Liabilities: Allocated Parent debt (2) 634 175 474 Non-recourse (2) 502 — 506 (1) Carrying amount includes allowance for loan loss. (2) Carrying amount includes unamortized deferred financing costs and discount.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Future Minimum Rent Payments Under Non-Cancelable Leases	The future minimum rent payments under non-cancelable December 31, 2016, were as follows: ($ in millions) Operating Year 2017 $ 13 2018 9 2019 7 2020 6 2021 5 Thereafter 5 Total minimum rent payments $ 45
Schedule of Rent Expense	Rent expense for all operating leases was as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 Minimum rentals $ 16 $ 12 $ 11 Contingent rentals 1 5 4 $ 17 $ 17 $ 15

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Before Income Taxes	Our tax provision includes federal, state and foreign income taxes payable. The domestic and foreign components of income before taxes were as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 U.S. income before tax $ 270 $ 275 $ 267 Foreign income before tax 23 17 13 Income before taxes $ 293 $ 292 $ 280
Schedule of Components of Provision for Income Taxes	The components of our provision for income taxes were as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 Current: Federal $ 87 $ 85 $ 64 State 8 7 6 Foreign 7 6 6 Total current 102 98 76 Deferred: Federal 21 18 34 State 2 2 3 Total deferred 23 20 37 Total provision for income taxes $ 125 $ 118 $ 113
Schedule of Effective Income Tax Rate Reconciliation	Reconciliations of our tax provision at the U.S. statutory rate to the provision (benefit) for income taxes were as follows: Year Ended December 31, ($ in millions) 2016 2015 2014 Statutory U.S. federal income tax provision $ 102 $ 102 $ 98 State income taxes, net of U.S. federal tax benefit 10 9 9 Foreign income tax expense 7 6 6 U.S. benefit of foreign taxes (7 ) (6 ) (6 ) Non-deductible 5 — — Interest on installment sales, net of U.S. federal tax benefit 7 7 6 Other 1 — — Provision for income taxes $ 125 $ 118 $ 113
Schedule of Compositions of Net Deferred Tax Balances	book and tax bases of assets and liabilities plus carryforward items. The compositions of net deferred tax balances were as follows: December 31, ($ in millions) 2016 2015 Deferred income taxes assets (1) $ — $ 1 Deferred income tax liabilities (389 ) (287 ) Net deferred taxes $ (389 ) $ (286 ) (1) Included within Other assets
Schedule of Tax Effects of Temporary Differences and Carryforwards of Our Net Deferred Tax Liability	book and tax bases of assets and liabilities plus carryforward items. The tax effects of the temporary differences and carryforwards that give rise to our net deferred tax liability were as follows: December 31, ($ in millions) 2016 2015 Deferred tax assets: Compensation $ 11 $ 7 Other reserves 52 45 Deferred tax assets 63 52 Deferred tax liabilities: Property and equipment (87 ) (2 ) Amortizable intangible assets (17 ) (18 ) Deferred income (347 ) (318 ) Other liabilities (1 ) — Deferred tax liabilities (452 ) (338 ) Net deferred taxes $ (389 ) $ (286 )

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Restricted Stock Units Activity		The following table summarizes the activity of our RSUs during the year ended December 31, 2016: Number of Weighted Outstanding, beginning of period 477,324 $ 23.04 Granted 331,227 18.68 Vested (204,827 ) 22.58 Forfeited (88,442 ) 21.06 Outstanding, end of period 515,282 20.76
Schedule of Stock Option Valuation Assumptions	The grant date fair value of each of these option grants was determined using the Black-Scholes-Merton option-pricing model with the following assumptions: Expected volatility (1) 26.3 % Dividend yield (2) — % Risk-free rate (3) 2.3 % Expected term (in years) (4) 6.0 (1) Due to limited trading history for Hilton Grand Vacations’ common stock, we did not have sufficient information available on which to base a reasonable and supportable estimate of the expected volatility of our share price. As a result, we used a weighted-average of the implied volatility and the average historical volatility of our peer group over a time period consistent with its expected term assumption. Our peer group was determined based upon companies in our industry with similar business models and is consistent with those used to benchmark its executive compensation. (2) At the date of grant we had no plans to pay dividends during the expected term of these options. (3) Based on the yields of U.S. Department of Treasury instruments with similar expected lives. (4) Estimated using the average of the vesting periods and the contractual term of the options.	The grant date fair value of each of these option grants was determined using the Black-Scholes-Merton option-pricing model with the following assumptions: Year Ended December 31, 2016 2015 2014 Expected volatility (1) 32.0 % 28.0 % 33.0 % Dividend yield (2) 1.4 % — % — % Risk-free rate (3) 1.4 % 1.7 % 1.9 % Expected term (in years) (4) 6.0 6.0 6.0 (1) Due to limited trading history for Hilton’s common stock, Hilton did not have sufficient information available on which to base a reasonable and supportable estimate of the expected volatility of its share price. As a result, Hilton used an average historical volatility of its peer group over a time period consistent with its expected term assumption. Hilton’s peer group was determined based upon companies in its industry with similar business models and is consistent with those used to benchmark its executive compensation. (2) Estimated based on the expected annualized dividend payment at the date of grant. For the 2014 and 2015 options, Hilton had no plans to pay dividends during the expected term at the time of grant. (3) Based on the yields of U.S. Department of Treasury instruments with similar expected lives. (4) Estimated using the average of the vesting periods and the contractual term of the options.
Schedule of Stock Options Activity		The following table summarizes the activity of our options during the year ended December 31, 2016: Number Weighted Outstanding, beginning of period 207,432 $ 23.12 Granted 148,929 18.69 Exercised — — Forfeited, canceled or expired (23,253 ) 21.09 Outstanding, end of period 333,108 21.21 Exercisable, end of period 92,435 22.33
Schedule of Performance Shares Activity		The following table summarizes the activity of our performance shares during the year ended December 31, 2016: Relative Shareholder Return EBITDA CAGR Number of Weighted Number of Weighted Outstanding, beginning of period 103,358 $ 27.32 103,363 $ 23.04 Granted 62,309 19.83 62,313 18.68 Vested (50,211 ) 22.45 (50,211 ) 20.51 Forfeited, canceled or expired (12,323 ) 23.86 (12,323 ) 21.33 Outstanding, end of period 103,133 24.42 103,142 21.64
Schedule of Performance Shares Valuation Assumptions		The grant date fair value of each of the performance shares grants were determined using a Monte Carlo simulation valuation model with the following assumptions: Year Ended December 31, 2016 2015 2014 Expected volatility (1) 31.0 % 24.0 % 30.0 % Dividend yield (2) — % — % — % Risk-free rate (3) 0.9 % 1.0 % 0.7 % Expected term (in years) (4) 2.8 2.8 2.8 (1) Due to limited trading history for Hilton’s common stock, Hilton did not have sufficient information available on which to base a reasonable and supportable estimate of the expected volatility of its share price. As a result, Hilton used an average historical volatility of its peer group over a time period consistent with its expected term assumption. Hilton’s peer group was determined based upon companies in its industry with similar business models and is consistent with those used to benchmark its executive compensation. (2) As dividends are assumed to be reinvested in shares of common stock and dividends will not be paid to the participants of the performance shares unless the shares vest, we utilized a dividend yield of zero percent. (3) Based on the yields of U.S. Department of Treasury instruments with similar expected lives. (4) Midpoint of the 30-calendar

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents the calculation of our basic and diluted earnings per share (“EPS”). The weighted average shares outstanding for the three and nine months ended September 30, 2016 reflect 98,802,597 shares distributed on January 3, 2017, our spin-off date, to our stockholders. See Note 1: Organization and Basis of Presentation Three Months Ended September 30, Nine Months Ended September 30, ($ and shares outstanding in millions, except per share amounts) 2017 2016 2017 2016 Basic EPS: Numerator: Net Income (1) $ 43 $ 35 $ 144 $ 130 Denominator: Weighted average shares outstanding 99 99 99 99 Basic EPS $ 0.43 $ 0.35 $ 1.45 $ 1.31 Diluted EPS: Numerator: Net Income (1) $ 43 $ 35 $ 144 $ 130 Denominator: Weighted average shares outstanding 100 99 100 99 Diluted EPS $ 0.43 $ 0.35 $ 1.44 $ 1.31 (1) Net income for the three months ended September 30, 2017 and 2016 was $42,700,978 and $34,597,597, respectively, and for the nine months ended September 30, 2017 and 2016 was $143,742,500 and $129,727,071, respectively.	The following table presents the calculation of our basic and diluted EPS. The weighted average shares outstanding reflect shares distributed on January 3, 2017, our spin-off spin-off Organization Year Ended December 31, ($ in millions, except per share amounts) 2016 2015 2014 Basic and diluted EPS: Numerator: Net Income $ 168 $ 174 $ 167 Denominator: Weighted average shares outstanding 99 99 99 Basic and diluted EPS $ 1.70 $ 1.76 $ 1.69

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Summary of Amounts Included in Condensed Consolidated Statements of Operations Related to Fee for Service Arrangement	The following table summarizes amounts included in our condensed consolidated statements of operations related to a fee-for-service arrangement with Blackstone affiliates to sell VOIs on their behalf through September 30, 2017: Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Commission and other fees $ 42 $ 54 $ 135 $ 142	The following tables summarize amounts included in our consolidated financial statements related to the arrangements with Hilton: December 31, ($ in millions) 2016 2015 Consolidated Balance Sheets Assets: Accounts receivable, net Due from Hilton $ 5 $ — Liabilities: Accounts payable, accrued expenses, and other Due to Hilton $ 5 $ 13 Year Ended December 31, ($ in millions) 2016 2015 2014 Consolidated Statements of Operations Expenses: General and administrative Allocated general and administrative $ 27 $ 13 $ 8 Shared services 12 11 10 Defined contribution plan 7 7 6 Insurance 2 2 2 License fee expense 80 74 62 Interest expense Related party interest expense 2 — —
Components of Net Transfers (to) from Parent in the Consolidated Statements of Stockholders' Equity (Deficit)		The components of Net transfers (to) from Parent December 31, ($ in millions) 2016 2015 2014 Cash pooling and general financing activities $ (715 ) $ (39 ) $ (152 ) Corporate allocations 53 42 44 Income taxes 95 92 69 Net transfers (to) from Parent $ (567 ) $ 95 $ (39 )
Transferred of Certain Assets and Related Deferred Tax Liabilities for Conversion to Vacation Ownership Units		In 2016, Hilton transferred to us certain assets and related deferred tax liabilities for conversion to vacation ownership units: ($ in millions) Assets Deferred Tax Parent Certain floors at the Hilton New York (1)(2) $ 33 $ 9 $ 17 Certain floors at the Embassy Suites Washington, DC 40 7 33 Hotel tower and restaurant at the Hilton Waikoloa Village (2) 178 49 129 Land parcel adjacent to Hilton Waikoloa Village 54 16 38 (1) Parent capital contribution includes the release of the $7 million included in Other assets . (2) Certain floors at the Hilton New York and a hotel tower and restaurant at the Hilton Waikoloa Village, which were transferred to us in 2016, will be subject to a lease arrangement with Park whereby Park will retain the right to occupy and operate certain floors of the properties with lease terms expiring on September 30, 2017 and December 31, 2019, respectively.
BRE Ace Holdings
Summary of Amounts Included in Condensed Consolidated Statements of Operations Related to Fee for Service Arrangement	These amounts are summarized in the following table and included in our condensed consolidated statements of operations as of the date they became a related party. Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Commission and other fees $ 43 $ — $ 43 $ —

Business Segments (Tables)

Business Segments (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Revenues Reconciled to Consolidated Amounts	The following table presents revenues for our reportable segments reconciled to consolidated amounts: Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Revenues: Real estate sales and financing (1) $ 310 $ 301 $ 916 $ 843 Resort operations and club management (2) 90 81 270 251 Total segment revenues 400 382 1,186 1,094 Cost reimbursements 34 33 102 94 Intersegment eliminations (1)(2)(3) (8 ) (8 ) (24 ) (20 ) Total revenues $ 426 $ 407 $ 1,264 $ 1,168 (1) Includes charges of $1 million and $2 million to the resort operations and club management segment for billing and collection services provided by the real estate sales and financing segment for the three and nine months ended September 30, 2016. There were no charges for the three and nine months ended September 30, 2017. (2) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for discounted stays at properties resulting from marketing packages. These charges totaled $7 million for each of the three months ended September 30, 2017 and 2016, and $23 million and $18 million for the nine months ended September 30, 2017 and 2016, respectively. (3) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for the rental of model units to show prospective buyers. These charges totaled $1 million for each of the three and nine months ended September 30, 2017. There were charges of less than $1 million for each of the three and nine months ended September 30, 2016	The following table presents revenues for our reportable segments reconciled to consolidated amounts: Year Ended December 31, ($ in millions) 2016 2015 2014 Revenues: Real estate sales and financing (1) $ 1,143 $ 1,078 $ 942 Resort operations and club management (2) 339 307 283 Total segment revenues 1,482 1,385 1,225 Cost reimbursements 126 110 107 Intersegment eliminations (1)(2)(3) (25 ) (20 ) (15 ) Total revenues $ 1,583 $ 1,475 $ 1,317 (1) Includes charges to the resort operations and club management segment for billing and collection services provided by the real estate sales and financing segment. These charges totaled $2 million, $2 million and $1 million for the years ended December 31, 2016, 2015 and 2014, respectively. (2) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for discounted stays at properties resulting from marketing packages. These charges totaled $23 million, $17 million and $13 million for the years ended December 31, 2016, 2015 and 2014, respectively. (3) Includes charges to the real estate sales and financing segment from the resort operations and club management segment for the rental of model units to show prospective buyers. There were no charges in the year ended December 31, 2016 and $1 million for each of the years ended December 31, 2015 and 2014.
Schedule of Adjusted EBITDA Reconciled to Net Income	The following table presents Adjusted EBITDA for our reportable segments reconciled to net income: Three Months Ended September 30, Nine Months Ended September 30, ($ in millions) 2017 2016 2017 2016 Adjusted EBITDA: Real estate sales and financing (1) $ 81 $ 85 $ 263 $ 250 Resort operations and club management (1) 50 42 153 139 Segment Adjusted EBITDA 131 127 416 389 General and administrative (23 ) (24 ) (75 ) (61 ) Depreciation and amortization (7 ) (6 ) (21 ) (17 ) License fee expense (22 ) (22 ) (65 ) (61 ) Other loss, net — — — (1 ) Gain on foreign currency transactions 1 1 1 2 Allocated Parent interest expense (2) — (7 ) — (20 ) Interest expense (7 ) — (21 ) — Income tax expense (28 ) (33 ) (87 ) (98 ) Equity in earnings from unconsolidated affiliate (3) 1 — 1 — Other adjustment items (3 ) (1 ) (5 ) (3 ) Net income $ 43 $ 35 $ 144 $ 130 (1) Includes intersegment eliminations. Refer to our table presenting revenues by reportable segment above for additional discussion. (2) This amount represents interest expense on an unconditional obligation to guarantee certain Hilton allocated debt balances which were released in November 2016. (3) This amount represents our 25 percent interest in BRE Ace LLC. See Note 7: Investment in Unconsolidated Affiliate	The following table presents Adjusted EBITDA for our reportable segments reconciled to net income: Year Ended December 31, ($ in millions) 2016 2015 2014 Adjusted EBITDA: Real estate sales and financing (1) $ 348 $ 329 $ 305 Resort operations and club management (1) 189 162 144 Segment Adjusted EBITDA 537 491 449 General and administrative (92 ) (57 ) (40 ) Depreciation and amortization (24 ) (22 ) (18 ) License fee expense (80 ) (74 ) (62 ) Other (loss) gain, net (1 ) — 5 Loss on foreign currency transactions — — (2 ) Allocated Parent interest expense (26 ) (29 ) (36 ) Interest Expense (3 ) — — Non-recourse (12 ) (13 ) (15 ) Income tax expense (125 ) (118 ) (113 ) Other adjustment items (6 ) (4 ) (1 ) Net income $ 168 $ 174 $ 167 (1) Includes intersegment eliminations. Refer to our table presenting revenues by reportable segment above for additional discussion.
Schedule of Assets Reconciled to Consolidated Amounts		The following table presents total assets for our reportable segments, reconciled to consolidated amounts: December 31, ($ in millions) 2016 2015 Real estate sales and financing $ 2,067 $ 1,619 Resort operations and club management 80 74 Total segment assets 2,147 1,693 Corporate 33 31 Total assets $ 2,180 $ 1,724 The following table presents capital expenditures for property and equipment for our reportable segments, reconciled to consolidated amounts: December 31, ($ in millions) 2016 2015 2014 Real estate sales and financing $ 19 $ 10 $ 10 Resort operations and club management 1 1 1 Total segment capital expenditures for property and equipment 20 11 11 Corporate 6 1 1 Total capital expenditures for property and equipment $ 26 $ 12 $ 12

Selected Quarterly Financial 48

Selected Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Selected Quarterly Financial Information	Operating results for previous periods do not necessarily indicate results that may be achieved in any future period. 2016 First Second Third Fourth Quarter Quarter Quarter Quarter Year ($ in millions, except per share data) Total revenues $ 370 $ 391 $ 407 $ 415 $ 1,583 Total operating expenses 284 304 333 339 1,260 Income before income taxes 80 80 68 65 293 Net income 48 47 35 38 168 Basic and diluted earnings per share (1) $ 0.48 $ 0.48 $ 0.35 $ 0.38 $ 1.70 2015 First Second Third Fourth Quarter Quarter Quarter Quarter Year ($ in millions, except per share data) Total revenues $ 361 $ 360 $ 373 $ 381 $ 1,475 Total operating expenses 296 286 281 291 1,154 Income before income taxes 57 67 85 83 292 Net income 34 40 51 49 174 Basic and diluted earnings per share (1) $ 0.34 $ 0.40 $ 0.52 $ 0.49 $ 1.76 (1) Basic and diluted earnings per share was calculated based on shares distributed to our shareholders on January 3, 2017. See Note 16: Earnings Per Share

Condensed Consolidating Guara49

Condensed Consolidating Guarantor Financial Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Guarantor Balance Sheets	The following schedules present the condensed consolidated financial information as of September 30, 2017 and December 31, 2016 and for the nine months ended September 30, 2017 and 2016, for the Parent, Subsidiary Issuers, Guarantors and Non-Guarantors. September 30, 2017 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash and cash equivalents $ — $ — $ 213 $ 13 $ — $ 226 Restricted cash — — 36 22 — 58 Accounts receivable, net — — 105 2 (3 ) 104 Timeshare financing receivables, net — — 405 650 — 1,055 Inventory — — 475 — — 475 Property and equipment, net — — 261 5 — 266 Investment in unconsolidated affiliate — — 41 — — 41 Intangible assets, net — — 72 — — 72 Other assets — 2 43 9 (3 ) 51 Investments in subsidiaries 333 821 81 — (1,235 ) — TOTAL ASSETS $ 333 $ 823 $ 1,732 $ 701 $ (1,241 ) $ 2,348 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other $ — $ 6 $ 317 $ 7 $ (6 ) $ 324 Advance deposits — — 101 1 — 102 Debt — 484 — — — 484 Non-recourse debt — — — 612 — 612 Deferred revenues — — 119 — — 119 Deferred income tax liabilities — — 374 — — 374 Total equity 333 333 821 81 (1,235 ) 333 TOTAL LIABILITIES AND EQUITY $ 333 $ 823 $ 1,732 $ 701 $ (1,241 ) $ 2,348 December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash $ — $ — $ 47 $ 1 $ — $ 48 Restricted cash — — 81 22 — 103 Accounts receivable, net — — 123 18 (18 ) 123 Timeshare financing receivables, net — — 263 762 — 1,025 Inventory — — 510 3 — 513 Property and equipment, net — — 253 3 — 256 Intangible assets, net — — 70 — — 70 Other assets — 2 43 14 (17 ) 42 Investments in subsidiaries 167 657 115 — (939 ) — TOTAL ASSETS $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other $ — $ 2 $ 251 $ 3 $ (25 ) $ 231 Advance deposits — — 102 1 — 103 Debt — 490 — 10 (10 ) 490 Non-recourse — — — 694 — 694 Deferred revenues — — 106 — — 106 Deferred income tax liabilities — — 389 — — 389 Total equity 167 167 657 115 (939 ) 167 TOTAL LIABILITIES AND EQUITY $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180	The following schedules present the condensed consolidated financial information as of December 31, 2016 and 2015 and for the years ended December 31, 2016, 2015 and 2014, for the Parent, Subsidiary Issuers, Guarantors and Non-Guarantors. December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash $ — $ — $ 47 $ 1 $ — $ 48 Restricted Cash — — 81 22 — 103 Accounts receivable, net — — 123 18 (18 ) 123 Timeshare financing receivables, net — — 263 762 — 1,025 Inventory — — 510 3 — 513 Property and equipment, net — — 253 3 — 256 Intangible assets, net — — 70 — — 70 Other assets — 2 43 14 (17 ) 42 Investments in subsidiaries 167 657 115 — (939 ) — TOTAL ASSETS $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 LIABILITIES AND EQUITY Accounts payable, accrued expenses and other $ — $ 2 $ 251 $ 3 $ (25 ) $ 231 Advance deposits — — 102 1 — 103 Debt — 490 — 10 (10 ) 490 Non-recourse debt — — — 694 — 694 Deferred revenues — — 106 — — 106 Deferred income tax liabilities — — 389 — — 389 Total equity 167 167 657 115 (939 ) 167 TOTAL LIABILITIES AND EQUITY $ 167 $ 659 $ 1,505 $ 823 $ (974 ) $ 2,180 December 31, 2015 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total ASSETS Cash $ — $ — $ 4 $ — $ — $ 4 Restricted Cash — — 58 17 — 75 Accounts receivable, net — — 92 6 (9 ) 89 Timeshare financing receivables, net — — 446 530 — 976 Inventory — — 407 5 — 412 Property and equipment, net — — 48 3 — 51 Intangible assets, net — — 74 — — 74 Other assets — — 33 10 — 43 Investments in subsidiaries — — 66 — (66 ) — TOTAL ASSETS $ — $ — $ 1,228 $ 571 $ (75 ) $ 1,724 LIABILITIES AND EQUITY (DEFICIT) Accounts payable, accrued expenses and other $ — $ — $ 215 $ 2 $ (9 ) $ 208 Advance deposits — — 95 1 — 96 Allocated Parent debt — — 634 — — 634 Non-recourse debt — — — 502 — 502 Deferred revenues — — 103 — — 103 Deferred income tax liabilities — — 287 — — 287 Total equity (deficit) — — (106 ) 66 (66 ) (106 ) TOTAL LIABILITIES AND EQUITY (DEFICIT) $ — $ — $ 1,228 $ 571 $ (75 ) $ 1,724
Schedule of Condensed Consolidating Guarantor Statements of Operations	For the Nine Months Ended September 30, 2017 Non- Parent Issuers Guarantors Guarantors Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 380 $ 26 $ — $ 406 Sales, Marketing, license and other fees — — 407 2 (8 ) 401 Financing — — 50 64 (5 ) 109 Resort and club management — — 106 2 — 108 Rental and ancillary service — — 136 2 — 138 Cost reimbursements — — 99 3 — 102 Total revenues — — 1,178 99 (13 ) 1,264 Expenses Cost of VOI sales — — 105 2 — 107 Sales and Marketing — — 487 13 (8 ) 492 Financing — — 13 24 (5 ) 32 Resort and club management — — 30 2 — 32 Rental and ancillary service — — 87 1 — 88 General and administrative — — 72 3 — 75 Depreciation and amortization — — 21 — — 21 License fee expense — — 65 — — 65 Cost reimbursements — — 99 3 — 102 Total operating expenses — — 979 48 (13 ) 1,014 Gain on foreign currency transactions — — 1 — — 1 Interest expense — (21 ) — — — (21 ) Equity in earnings from unconsolidated affiliate — — 1 — — 1 Income (loss) before income taxes — (21 ) 201 51 — 231 Income tax expense — — (86 ) (1 ) (87 ) Income (loss) before equity in earnings (loss) from subsidiaries — (21 ) 115 50 — 144 Equity in earnings (loss) from subsidiaries 144 165 50 — (359 ) — Net income (loss) $ 144 $ 144 $ 165 $ 50 $ (359 ) $ 144 For the Nine Months Ended September 30, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 356 $ 3 $ — $ 359 Sales, Marketing, license and other fees — — 382 1 (1 ) 382 Financing — — 59 44 (3 ) 100 Resort and club management — — 97 1 — 98 Rental and ancillary service — — 133 2 — 135 Cost reimbursements — — 92 2 — 94 Total revenues — — 1,119 53 (4 ) 1,168 Expenses Cost of VOI sales — — 109 1 — 110 Sales and Marketing — — 443 1 (1 ) 443 Financing — — 13 14 (3 ) 24 Resort and club management — — 25 — — 25 Rental and ancillary service — — 81 5 — 86 General and administrative — — 61 — — 61 Depreciation and amortization — — 17 — — 17 License fee expense — — 61 — — 61 Cost reimbursements — — 92 2 — 94 Total operating expenses — — 902 23 (4 ) 921 Gain on foreign currency transactions — — 2 — — 2 Allocated Parent Interest expense (11 ) — (9 ) — — (20 ) Other loss, net — — (1 ) — — (1 ) Income (loss) before income taxes (11 ) — 209 30 — 228 Income tax expense — — (98 ) — — (98 ) Income (loss) before equity in earnings (loss) from subsidiaries (11 ) — 111 30 — 130 Equity in earnings (loss) from subsidiaries 141 — 30 — (171 ) — Net income (loss) $ 130 $ — $ 141 $ 30 $ (171 ) $ 130	For the Year Ended December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 495 $ 13 $ — $ 508 Sales, Marketing, license and other fees — — 501 2 (4 ) 499 Financing — — 73 66 (5 ) 134 Resort and club management — — 143 — — 143 Rental and ancillary service — — 171 2 — 173 Cost reimbursements — — 123 3 — 126 Total revenues — — 1,506 86 (9 ) 1,583 Expenses Cost of VOI sales — — 150 2 — 152 Sales and Marketing — — 605 4 (4 ) 605 Financing — — 18 19 (5 ) 32 Resort and club management — — 36 — — 36 Rental and ancillary service — — 108 5 — 113 General and administrative — 1 91 — — 92 Depreciation and amortization — — 24 — — 24 License fee expense — — 80 — — 80 Cost reimbursements — — 123 3 — 126 Total operating expenses — 1 1,235 33 (9 ) 1,260 Allocated Parent interest expense (17 ) — (9 ) — — (26 ) Interest expense — (3 ) — — — (3 ) Other loss, net — — (1 ) — — (1 ) Income (loss) before income taxes (17 ) (4 ) 261 53 — 293 Income tax expense — — (125 ) — — (125 ) Income (loss) before equity in earnings (loss) from subsidiaries (17 ) (4 ) 136 53 — 168 Equity in earnings (loss) from subsidiaries 185 189 53 — (427 ) — Net income (loss) $ 168 $ 185 $ 189 $ 53 $ (427 ) $ 168 For the Year Ended December 31, 2015 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 488 $ 4 $ — $ 492 Sales, Marketing, license and other fees — — 457 2 (2 ) 457 Financing — — 60 73 (6 ) 127 Resort and club management — — 125 — — 125 Rental and ancillary service — — 161 3 — 164 Cost reimbursements — — 106 4 — 110 Total revenues — — 1,397 86 (8 ) 1,475 Expenses Cost of VOI sales — — 172 1 — 173 Sales and Marketing — — 542 1 (2 ) 541 Financing — — 16 22 (6 ) 32 Resort and club management — — 32 — — 32 Rental and ancillary service — — 108 5 — 113 General and administrative — — 57 — — 57 Depreciation and amortization — — 22 — — 22 License fee expense — — 74 — — 74 Cost reimbursements — — 106 4 — 110 Total operating expenses — — 1,129 33 (8 ) 1,154 Allocated Parent interest expense — — (29 ) — — (29 ) Income before income taxes — — 239 53 — 292 Income tax expense — — (118 ) — (118 ) Income before equity in earnings (loss) from subsidiaries — — 121 53 — 174 Equity in earnings (loss) from subsidiaries — — 53 — (53 ) — Net income (loss) $ — $ — $ 174 $ 53 $ (53 ) $ 174 For the Year Ended December 31, 2014 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Revenues Sales of VOI’s, net $ — $ — $ 517 $ 3 $ — $ 520 Sales, Marketing, license and other fees — — 300 1 (1 ) 300 Financing — — 39 89 (7 ) 121 Resort and club management — — 112 — — 112 Rental and ancillary service — — 154 3 — 157 Cost reimbursements — — 103 4 — 107 Total revenues — — 1,225 100 (8 ) 1,317 Expenses Cost of VOI sales — — 125 1 — 126 Sales and Marketing — — 479 1 (1 ) 479 Financing — — 15 25 (7 ) 33 Resort and club management — — 29 — — 29 Rental and ancillary service — — 104 6 — 110 General and administrative — — 40 — — 40 Depreciation and amortization — — 18 — — 18 License fee expense — — 62 — — 62 Cost reimbursements — — 103 4 — 107 Total operating expenses — — 975 37 (8 ) 1,004 Allocated Parent interest expense — — (36 ) — — (36 ) Other gain, net — — 5 — — 5 Loss on foreign currency transactions — — (2 ) — — (2 ) Income before income taxes — — 217 63 — 280 Income tax expense — — (113 ) — (113 ) Income before equity in earnings (loss) from subsidiaries — — 104 63 — 167 Equity in earnings (loss) from subsidiaries — — 63 — (63 ) — Net income (loss) $ — $ — $ 167 $ 63 $ (63 ) $ 167
Schedule of Condensed Consolidating Guarantor Statements of Cash Flows	For the Nine Months Ended September 30, 2017 Non- Parent Issuers Guarantors Guarantors Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ (16 ) $ 135 $ 190 $ (10 ) $ 299 Investing Activities Capital expenditures for property and equipment — — (23 ) (2 ) — (25 ) Software capitalization costs — — (12 ) — — (12 ) Investment in unconsolidated affiliate — — (40 ) — — (40 ) Net cash used in investing activities — — (75 ) (2 ) — (77 ) Financing Activities Issuance of non-recourse debt — — — 350 — 350 Repayment of non-recourse debt — — — (428 ) — (428 ) Repayment of debt — (7 ) — — — (7 ) Debt issuance costs — — — (5 ) — (5 ) Proceeds from stock option exercises — — 1 — — 1 Intercompany transfers — 23 60 (93 ) 10 — Net cash provided by (used in) financing activities — 16 61 (176 ) 10 (89 ) Net increase in cash, cash equivalents and restricted cash — — 121 12 — 133 Cash, cash equivalent and restricted cash, beginning of period — — 128 23 — 151 Cash, cash equivalent and restricted cash, end of period $ — $ — $ 249 $ 35 $ — $ 284 For the Nine Months Ended September 30, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ — $ 16 $ 126 $ (9 ) $ 133 Investing Activities Capital expenditures for property and equipment — — (16 ) — — (16 ) Software capitalization costs — — (5 ) — — (5 ) Net cash used in investing activities — — (21 ) — — (21 ) Financing Activities Repayment of non-recourse — — — (85 ) — (85 ) Debt issuance costs (6 ) — — — — (6 ) Allocated Parent debt activity 111 — — — — 111 Net transfers to Parent (1) (114 ) — — — — (114 ) Intercompany transfers 9 — 25 (43 ) 9 — Net cash provided by (used in) financing activities — — 25 (128 ) 9 (94 ) Net increase (decrease) in cash, cash equivalents and restricted cash — — 20 (2 ) — 18 Cash, cash equivalents and restricted cash, beginning of period — — 62 17 — 79 Cash, cash equivalents and restricted cash, end of period $ — $ — $ 82 $ 15 $ — $ 97 (1) Amounts represent activities with Hilton	For the Year Ended December 31, 2016 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ 4 $ 408 $ (187 ) $ (67 ) $ 158 Investing Activities Capital expenditures for property and equipment — — (26 ) — — (26 ) Software capitalization costs — — (8 ) — — (8 ) Net cash used in investing activities — — (34 ) — — (34 ) Financing Activities Issuance of non-recourse debt — — — 300 — 300 Repayment of non-recourse debt — — — (110 ) — (110 ) Issuance of debt — 200 — — — 200 Debt issuance costs — (4 ) (3 ) (3 ) — (10 ) Changes in restricted cash — — — (4 ) — (4 ) Allocated debt activity (1) 111 — — — — 111 Net tranfers to Parent (1) (567 ) — — — — (567 ) Distribution to Parent (1) — — — — — — Intercompany transfers 456 (200 ) (328 ) 5 67 — Net cash provided by (used in) financing activities — (4 ) (331 ) 188 67 (80 ) Net increase in cash — — 43 1 — 44 Cash, beginning of period — — 4 — — 4 Cash, end of period $ — $ — $ 47 $ 1 $ — $ 48 (1) Amounts represent activities with Hilton. For the Year Ended December 31, 2015 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ — $ (4 ) $ 117 $ 18 $ 131 Investing Activities Capital expenditures for property and equipment — — (12 ) — — (12 ) Proceeds from asset dispositions — — — — — — Software capitalization costs — — (6 ) — — (6 ) Net cash used in investing activities — — (18 ) — — (18 ) Financing Activities Repayment of non-recourse debt — — — (125 ) — (125 ) Changes in restricted cash — — — 8 — 8 Allocated debt activity (1) — — (87 ) — — (87 ) Net tranfers from Parent (1) — — 95 — — 95 Distribution to Parent (1) — — (2 ) — — (2 ) Intercompany transfers — — 18 (18 ) — Net cash provided by (used in) financing activities — — 24 (117 ) (18 ) (111 ) Net increase in cash — — 2 — — 2 Cash, beginning of period — — 2 — — 2 Cash, end of period $ — $ — $ 4 $ — $ — $ 4 (1) Amounts represent activities with Hilton. For the Year Ended December 31, 2014 ($ in millions) Parent Issuers Guarantors Non- Eliminations Total Operating Activities Net cash provided by (used in) operating activities $ — $ — $ 184 $ 127 $ (98 ) $ 213 Investing Activities Capital expenditures for property and equipment — — (12 ) — — (12 ) Proceeds from asset dispositions — — 6 — — 6 Software capitalization costs — — (5 ) — — (5 ) Net cash used in investing activities — — (11 ) — — (11 ) Financing Activities Issuance of non-recourse debt — — — 350 — 350 Repayment of non-recourse debt — — — (391 ) — (391 ) Debt issuance costs — — — (6 ) — (6 ) Changes in restricted cash — — — (4 ) — (4 ) Allocated debt activity (1) — — (112 ) — — (112 ) Net transfers to Parent (1) — — (39 ) — — (39 ) Intercompany transfers — (22 ) (76 ) 98 — Net cash provided by (used in) financing activities — — (173 ) (127 ) 98 (202 ) Net increase in cash — — — — — — Cash, beginning of period — — 2 — — 2 Cash, end of period $ — $ — $ 2 $ — $ — $ 2 (1) Amounts represent activities with Hilton.

Organization and Basis of Pre50

Organization and Basis of Presentation - Additional Information (Detail)	Jan. 03, 2017shares	Sep. 30, 2017USD ($)UnitProperty$ / sharesshares	Jun. 30, 2017USD ($)	Dec. 31, 2016USD ($)UnitProperty$ / sharesshares		Sep. 30, 2016USD ($)$ / shares	Jun. 30, 2016USD ($)$ / shares	Mar. 31, 2016USD ($)$ / shares	Dec. 31, 2015USD ($)$ / sharesshares		Sep. 30, 2015USD ($)$ / shares	Jun. 30, 2015USD ($)$ / shares	Mar. 31, 2015USD ($)$ / shares	Sep. 30, 2017USD ($)UnitProperty$ / sharesshares	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)UnitProperty$ / sharesshares		Dec. 31, 2015USD ($)$ / sharesshares		Dec. 31, 2014USD ($)$ / shares		Oct. 24, 2016$ / sharesshares	May 04, 2016USD ($)$ / sharesshares	Feb. 26, 2016Entity
Related Party Transaction [Line Items]
Number of spin-offs | Entity																								3
Common stock issued | shares		99,088,973		98,802,597					0					99,088,973		98,802,597		0
Common stock, par value per share | $ / shares		$ 0.01		$ 0.01					$ 0.01					$ 0.01		$ 0.01		$ 0.01
Common stock, value		$ 1,000,000		$ 1,000,000	[1]				$ 0	[1]				$ 1,000,000		$ 1,000,000	[1]	$ 0	[1]
Stock split, share | shares	98,802,597
Stock split, conversion ratio	0.1
Number of timeshare properties | Property		48		47										48		47
Number of units in timeshare properties | Unit		8,101		7,657										8,101		7,657
Costs related to agreements with related parties		$ 39,000,000				$ 46,000,000								$ 137,000,000	$ 150,000,000
Advanced deposits		102,000,000		$ 103,000,000					96,000,000					102,000,000		$ 103,000,000		96,000,000
Sales, marketing, brand and other fees		127,000,000				136,000,000								401,000,000	382,000,000	499,000,000		457,000,000		$ 300,000,000
Accounts payable, accrued expenses and other		324,000,000		231,000,000					208,000,000					324,000,000		231,000,000		208,000,000
Net income(loss)		$ 42,700,978		$ 38,000,000		$ 34,597,597	$ 47,000,000	$ 48,000,000	$ 49,000,000		$ 51,000,000	$ 40,000,000	$ 34,000,000	143,742,500	$ 129,727,071	$ 168,000,000	[2]	$ 174,000,000		$ 167,000,000
Earnings per share, Basic (in dollars per share) | $ / shares				$ 0.38		$ 0.35	$ 0.48	$ 0.48	$ 0.49		$ 0.52	$ 0.40	$ 0.34			$ 1.70	[3]	$ 1.76	[3]	$ 1.69	[3]
Minimum
Related Party Transaction [Line Items]
Variable interest entity, ownership percentage																50.00%
Park Hotels & Resorts Inc
Related Party Transaction [Line Items]
Common stock issued | shares																						1	100
Common stock, par value per share | $ / shares																						$ 0.01	$ 0.01
Common stock, value																							$ 1
Changed in Estimate of Expected Redemption of Expired Prepaid Discounted Vacation Packages
Related Party Transaction [Line Items]
Advanced deposits			$ 11,000,000
Sales, marketing, brand and other fees			10,000,000
Accounts payable, accrued expenses and other			$ 1,000,000
Net income(loss)														$ 10,000,000
Earnings per share, Basic (in dollars per share) | $ / shares														$ 0.10
[1]	Common stock issued and outstanding have been adjusted to reflect the stock split that occurred on January 3, 2017. See Note 1: Organization for further discussion.
[2]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.
[3]	Basic and diluted earnings per share was calculated based on shares distributed to Hilton Grand Vacations' shareholders on January 3, 2017. See Note 16: Earnings Per Share for further discussion.

Summary of Significant Accounti

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Club bonus points to customers, maximum valid duration period		2 years
Adjustments on inventory reacquired upon related receivables		$ 0
Percentage of property and equipment, net		10.00%	10.00%
Percentage of revenue not yet recognized related to deferred selling and marketing expenses		100.00%
Deferred revenues	$ 119,000,000	$ 106,000,000	$ 103,000,000
ASU 2017-09
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Reduction in sales, marketing, brand and other fees and related expenses		$ 29,700,000
Performance Shares
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting period		3 years
Performance Shares | First year after date of grant
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting percentage		50.00%
Performance Shares | Second year after date of grant
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting percentage		50.00%
Restricted Stock Units (RSUs) | First year after date of grant
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting percentage	25.00%
Restricted Stock Units (RSUs) | Second year after date of grant
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting percentage	25.00%
Stock Options | First year after date of grant
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting percentage	25.00%
Stock Options | Second year after date of grant
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting percentage	25.00%
Other Assets
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Deferred revenues		$ 9,000,000	$ 11,000,000
Blackstone | Management Agreements
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Merger agreement completion date		Oct. 24, 2007
Computer Equipment and Acquired Software
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		3 years
VOI sale
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Minimum percentage of down payment received through binding sales contract		10.00%
Minimum
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Income tax recognition and measurement of tax position threshold benefit recognized percentage realized upon settlement.		50.00%
Minimum | Restricted Stock Units (RSUs)
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting period		2 years
Minimum | Other than United States
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Percent of total revenues		10.00%	10.00%	10.00%
Minimum | Buildings and Improvements
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		8 years
Minimum | Furniture and Equipment
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		3 years
Maximum | Restricted Stock Units (RSUs)
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting period		3 years
Maximum | Stock Options
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Award vesting period		3 years
Award termination period from date of grant or earlier		10 years
Maximum | Buildings and Improvements
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		40 years
Maximum | Furniture and Equipment
Basis Of Presentation And Summary Of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		8 years

Restricted Cash - Schedule of R

Restricted Cash - Schedule of Restricted Cash (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 58	$ 103	$ 75
Escrow deposits on VOI sales
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	36	81	58
Reserves related to non-recourse debt
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 22	$ 22	$ 17

Timeshare Financing Receivabl53

Timeshare Financing Receivables - Schedule of Financing Receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]
Timeshare financing receivables	$ 1,193	$ 1,145		$ 1,082
Less: allowance for loan loss	(138)	(120)	$ (116)	(106)	$ (96)	$ (92)
Timeshare financing receivables, net	1,055	1,025		976
Securitized and Pledged
Accounts, Notes, Loans and Financing Receivable [Line Items]
Timeshare financing receivables	506	253		367
Less: allowance for loan loss	(29)	(9)	(11)	(17)	(28)	(13)
Timeshare financing receivables, net	477	244		350
Unsecuritized
Accounts, Notes, Loans and Financing Receivable [Line Items]
Timeshare financing receivables	687	892		715
Less: allowance for loan loss	(109)	(111)	$ (105)	(89)	$ (68)	$ (79)
Timeshare financing receivables, net	$ 578	$ 781		$ 626

Timeshare Financing Receivabl54

Timeshare Financing Receivables - Additional Information (Detail) - USD ($)	Feb. 22, 2017	Mar. 31, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, weighted average interest rate (as a percent)			12.10%	12.00%
Financing receivable, weighted average remaining term (in years)			7 years 8 months 13 days	7 years 7 months 6 days
Financing receivable weighted average maturities year			2,028	2,028
Timeshare financing receivable not accruing interest			$ 47,000,000	$ 38,000,000	$ 33,000,000
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, stated interest rate (as a percent)			5.30%	5.00%
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, stated interest rate (as a percent)			20.50%	20.50%
Non-recourse Debt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Line of credit facility, maximum borrowing capacity				$ 450,000,000
Line of credit facility, current borrowing capacity				300,000,000
Debt instrument, face amount	$ 350,000,000
Securitized and Pledged
Accounts, Notes, Loans and Financing Receivable [Line Items]
Timeshare financing receivables securitized		$ 357,000,000
Securitized and Pledged | Non-recourse Debt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument stated maturity date			2028-12
Timeshare Facility due 2019 | Non-recourse Debt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Line of credit facility, maximum borrowing capacity				450,000,000
Gross timeshare receivables securing the Timeshare Facility			$ 143,000,000	$ 509,000,000	$ 163,000,000
2.66% Notes | Non-recourse Debt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, face amount	$ 291,000,000	$ 291,000,000
Debt instrument, stated interest rate	2.66%	2.66%
2.96% Notes | Non-recourse Debt
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, face amount	$ 59,000,000	$ 59,000,000
Debt instrument, stated interest rate	2.96%	2.96%

Timeshare Financing Receivabl55

Timeshare Financing Receivables - Schedule of Future Payments Due from Financing Receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
2017 (remaining)	$ 47	$ 150
2,018	132	132
2,019	135	133
2,020	137	133
2,021	137	129
Thereafter	605	468
Timeshare financing receivable maturities, gross	1,193	1,145
Less: allowance for loan loss	(138)	(120)
Timeshare financing receivable maturities, net	1,055	1,025
Securitized and Pledged
Accounts, Notes, Loans and Financing Receivable [Line Items]
2017 (remaining)	19	49
2,018	76	48
2,019	75	45
2,020	72	41
2,021	67	33
Thereafter	197	37
Timeshare financing receivable maturities, gross	506	253
Less: allowance for loan loss	(29)	(9)
Timeshare financing receivable maturities, net	477	244
Unsecuritized
Accounts, Notes, Loans and Financing Receivable [Line Items]
2017 (remaining)	28	101
2,018	56	84
2,019	60	88
2,020	65	92
2,021	70	96
Thereafter	408	431
Timeshare financing receivable maturities, gross	687	892
Less: allowance for loan loss	(109)	(111)
Timeshare financing receivable maturities, net	$ 578	$ 781

Timeshare Financing Receivabl56

Timeshare Financing Receivables - Schedule of Financing Receivable by FICO Score (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment [Line Items]
Timeshare financing receivables	$ 1,193	$ 1,145	$ 1,082
More than 700
Financing Receivable, Recorded Investment [Line Items]
Timeshare financing receivables	763	725	663
600-699
Financing Receivable, Recorded Investment [Line Items]
Timeshare financing receivables	224	211	191
Less than 600
Financing Receivable, Recorded Investment [Line Items]
Timeshare financing receivables	28	28	28
No score
Financing Receivable, Recorded Investment [Line Items]
Timeshare financing receivables	$ 178	$ 181	$ 200

Timeshare Financing Receivabl57

Timeshare Financing Receivables - Schedule of Past Due Financing Receivables (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 1,133	$ 1,095	$ 1,036
Financing receivable, past due	1,193	1,145	1,082
31 - 90 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	13	12	13
91 - 120 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	4	5	5
121 days and greater past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	43	33	28
Securitized and Pledged
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	498	248	359
Financing receivable, past due	506	253	367
Securitized and Pledged | 31 - 90 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	5	3	5
Securitized and Pledged | 91 - 120 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	2	1	2
Securitized and Pledged | 121 days and greater past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	1	1	1
Unsecuritized
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	635	847	677
Financing receivable, past due	687	892	715
Unsecuritized | 31 - 90 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	8	9	8
Unsecuritized | 91 - 120 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	2	4	3
Unsecuritized | 121 days and greater past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing receivable, past due	$ 42	$ 32	$ 27

Timeshare Financing Receivabl58

Timeshare Financing Receivables - Schedule of Change in Allowance For Loss (Detail) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for loan loss, beginning balance	$ 120	$ 106	$ 106	$ 96	$ 92
Write-offs	(27)	(27)	(35)	(29)	(31)
Securitization	0				0
Provision for loan loss	45	37	49	39	35
Allowance for loan loss, ending balance	138	116	120	106	96
Securitized and Pledged
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for loan loss, beginning balance	9	17	17	28	13
Write-offs	0	0	0	0	0
Securitization	28				22
Provision for loan loss	(8)	(6)	(8)	(11)	(7)
Allowance for loan loss, ending balance	29	11	9	17	28
Unsecuritized
Financing Receivable, Allowance for Credit Losses [Roll Forward]
Allowance for loan loss, beginning balance	111	89	89	68	79
Write-offs	(27)	(27)	(35)	(29)	(31)
Securitization	(28)				(22)
Provision for loan loss	53	43	57	50	42
Allowance for loan loss, ending balance	$ 109	$ 105	$ 111	$ 89	$ 68

Inventory - Schedule of Invento

Inventory - Schedule of Inventory, Noncurrent (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Completed unsold VOIs	$ 206	$ 233	$ 111
Construction in process	11	20	101
Land, infrastructure and other	258	260	200
Inventory	$ 475	$ 513	$ 412

Inventory - Additional Informat

Inventory - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Inventory [Line Items]
Increase (decrease) in inventories due to the true up of cost of sale (less than for the $1 million)			$ (38)	$ 10	$ (7)	$ 38	$ (51)
Cost of VOI sales related to fee-for-service upgrades	$ 8	$ 18	28	42	49	67	12
Cost of VOI sales (less than for the $1 million)	$ 40	$ 44	107	$ 110	152	173	$ 126
Time Share
Inventory [Line Items]
Increase (decrease) in inventories due to the true up of cost of sale (less than for the $1 million)			4		10	$ 19
Cost of VOI sales (less than for the $1 million)			$ 4		$ 10

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment and Related Depreciation Expenses (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment, Gross [Abstract]
Land		$ 71
Buildings and leasehold improvements		185	$ 54
Furniture and equipment		44	32
Construction-in-progress		12	9
Property and equipment, gross		312	95
Accumulated depreciation		(56)	(44)
Property and equipment, net	$ 266	$ 256	$ 51

Property and Equipment - Additi

Property and Equipment - Additional Information (Detail) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)Land
Property, Plant and Equipment, Gross [Abstract]
Number of land parcel held for sale | Land							2
Gain on sale of land parcels							$ 6
Other gain (loss), net	$ 0	$ 0	$ 0	$ (1)	$ (1)	$ 0	5
Depreciation expense					$ 12	$ 10	$ 8

Consolidated Variable Interes63

Consolidated Variable Interest Entities - Additional Information (Detail)	9 Months Ended		12 Months Ended
	Sep. 30, 2017USD ($)Entity	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)Entity	Dec. 31, 2015USD ($)Entity	Dec. 31, 2014USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of variable interest entities consolidated | Entity	3		2	2
Financial or other support to any VIEs | $	$ 0	$ 0	$ 0	$ 0	$ 0

Consolidated Variable Interes64

Consolidated Variable Interest Entities - Schedule of Consolidated Variable Interest Entities (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity [Line Items]
Assets, variable interest entity	$ 500	$ 258	$ 368
Liabilities, variable interest entity	484	245	352
Variable Interest Entity, Primary Beneficiary | Restricted cash
Variable Interest Entity [Line Items]
Assets, variable interest entity	19	10	13
Variable Interest Entity, Primary Beneficiary | Timeshare financing receivables, net
Variable Interest Entity [Line Items]
Assets, variable interest entity	477	244	350
Variable Interest Entity, Primary Beneficiary | Non-recourse debt
Variable Interest Entity [Line Items]
Liabilities, variable interest entity	$ 484	$ 244	$ 352

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets and Related Amortization Expense (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount		$ 129	$ 121
Accumulated Amortization		(59)	(47)
Net Carrying Amount	$ 72	70	74
Management Agreements
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount		88	88
Accumulated Amortization		(33)	(28)
Net Carrying Amount		55	60
Capitalized Software
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount		41	33
Accumulated Amortization		(26)	(19)
Net Carrying Amount		$ 15	$ 14

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets Net [Abstract]
Amortization expense on intangible assets	$ 12	$ 12	$ 10

Intangible Assets - Schedule 67

Intangible Assets - Schedule of Estimated Future Amortization Expense (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,017		$ 12
2,018		9
2,019		7
2,020		5
2,021		4
Thereafter		33
Net Carrying Amount	$ 72	$ 70	$ 74

Accounts Payable, Accrued Exp68

Accounts Payable, Accrued Expenses and Other - Summary of Accounts Payable, Accrued Expenses and Other (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Accrued employee compensation and benefits		$ 64	$ 48
Accounts payable		31	13
Bonus point incentive liability		46	44
Due to Hilton		5	13
Other accrued expenses		85	90
Accounts payable, accrued expenses and other	$ 324	$ 231	$ 208

Debt & Non-recourse debt - Addi

Debt & Non-recourse debt - Additional Information (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016	Nov. 30, 2016	Dec. 31, 2016	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Allocated Parent debt		$ 0		$ 0		$ 0	$ 634,000,000
Deferred financing costs		10,000,000		10,000,000	$ 9,000,000	10,000,000	8,000,000
Principal Amount Outstanding		500,000,000		500,000,000	493,000,000	500,000,000
Restricted cash		103,000,000		103,000,000	58,000,000	103,000,000	75,000,000
Reserves related to non-recourse debt
Debt Instrument [Line Items]
Restricted cash		22,000,000		22,000,000	22,000,000	22,000,000	17,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Deferred financing costs		2,000,000		2,000,000	2,000,000	$ 2,000,000
Unused commitment fee percentage under revolving facility						0.30%
Credit facility, interest rate description						The Term Loans bear interest at a variable rate, which is payable quarterly.
First lien net leverage ratio description						first lien net leverage ratio not to exceed 0.25:1.00.
Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Maximum first lien net leverage ratio						25.00%
Term Loans | Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Maximum amount of credit facility can be increased		300,000,000		300,000,000		$ 300,000,000
Timeshare Facility due 2019 | Revolving Credit Facility
Debt Instrument [Line Items]
Deferred financing costs		5,000,000		5,000,000		5,000,000
Senior Secured Credit Facilities | Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity		$ 200,000,000		200,000,000		200,000,000
Debt instrument maturity period		5 years
Letters of credit outstanding, amount		$ 0		0		0
Short-term borrowings		10,000,000		10,000,000		10,000,000
Senior Secured Credit Facilities | Letter of Credit | Maximum
Debt Instrument [Line Items]
Line of credit facility, current borrowing capacity		30,000,000		30,000,000		30,000,000
Senior Secured Credit Facilities | Term Loans
Debt Instrument [Line Items]
Line of credit		200,000,000		200,000,000		200,000,000
Line of Credit | Senior notes with a rate of 6.125%, due 2024
Debt Instrument [Line Items]
Deferred financing costs		$ 8,000,000	$ 8,000,000	$ 8,000,000	7,000,000	$ 8,000,000
Principal Amount Outstanding			$ 300,000,000
Debt instrument, stated interest rate		6.125%	6.125%	6.125%		6.125%
Debt instrument, maturity year			2,024
Debt instrument rate description						Interest on the Senior Unsecured Notes is payable semi-annually in arrears on June 1 and December 1 of each year, beginning on June 1, 2017.
Senior Notes
Debt Instrument [Line Items]
Debt instrument redemption description						We may, at our sole option, redeem the Senior Unsecured Notes, in whole or in part, at any time prior to December 1, 2021, at a price equal to 100 percent of the principal amount, plus an applicable make-whole premium and accrued and unpaid interest. On and after, December 1, 2021, we may, at our sole option, redeem the Senior Unsecured Notes at 103.25 percent, 101.625 percent or 100 percent of the principal amount in 2021, 2022 or 2023, respectively, without any make-whole premium.
Debt instrument redemption beginning period						Dec. 1, 2021
Senior Notes | Prior to December 1, 2021
Debt Instrument [Line Items]
Percentage of debt redemption on principal amount						100.00%
Senior Notes | On and After, December 1, 2021
Debt Instrument [Line Items]
Percentage of debt redemption on principal amount						103.25%
Debt instrument redemption period						2,021
Senior Notes | On and After, December 1, 2022
Debt Instrument [Line Items]
Percentage of debt redemption on principal amount						101.625%
Debt instrument redemption period						2,022
Senior Notes | On and After, December 1, 2023
Debt Instrument [Line Items]
Percentage of debt redemption on principal amount						100.00%
Debt instrument redemption period						2,023
Senior Notes | Senior notes with a rate of 6.125%, due 2024
Debt Instrument [Line Items]
Deferred financing costs		$ 8,000,000		$ 8,000,000		$ 8,000,000
Principal Amount Outstanding		$ 300,000,000		$ 300,000,000	$ 300,000,000	$ 300,000,000
Debt instrument, stated interest rate		6.125%	6.125%	6.125%	6.125%	6.125%
Debt instrument, maturity year			2,024		2,024	2,024
Debt instrument, face amount			$ 300,000,000
Non-recourse Debt
Debt Instrument [Line Items]
Deferred financing costs		$ 2,000,000		$ 2,000,000	$ 6,000,000	$ 2,000,000
Line of credit facility, maximum borrowing capacity		450,000,000		450,000,000		450,000,000
Line of credit facility, current borrowing capacity		300,000,000		300,000,000		300,000,000
Principal Amount Outstanding		696,000,000		696,000,000	618,000,000	696,000,000
Non-recourse Debt | 2.66% Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate	2.66%
Debt instrument, face amount	$ 291,000,000
Non-recourse Debt | 2.96% Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate	2.96%
Debt instrument, face amount	$ 59,000,000
Debt instrument stated maturity date	2028-12
Non-recourse Debt | Timeshare Facility due 2019
Debt Instrument [Line Items]
Deferred financing costs		3,000,000		3,000,000	2,000,000	3,000,000
Line of credit facility, maximum borrowing capacity		450,000,000		450,000,000		450,000,000
Principal Amount Outstanding		450,000,000		$ 450,000,000	$ 129,000,000	$ 450,000,000
Debt instrument, maturity year					2,019	2,019
Debt instrument maximum borrowing amount borrowing date				2018-08
Debt instrument required amounts borrowed to be repaid date				2019-08
Debt instrument borrowed amount		$ 300,000,000
Non-recourse Debt | 1.77% Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate								1.77%
Debt instrument, face amount								$ 304,000,000
Non-recourse Debt | 2.07% Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate								2.07%
Debt instrument, face amount								$ 46,000,000
Debt instrument stated maturity date						2026-11
Non-recourse Debt | 2.28% Notes
Debt Instrument [Line Items]
Debt instrument, stated interest rate									2.28%
Debt instrument, face amount									$ 250,000,000
Debt instrument stated maturity date						2026-01
Securitized and Pledged
Debt Instrument [Line Items]
Timeshare financing receivables securitized	$ 357,000,000
Securitized and Pledged | Non-recourse Debt
Debt Instrument [Line Items]
Debt instrument stated maturity date					2028-12
Scenario, Previously Reported
Debt Instrument [Line Items]
Allocated Parent debt							$ 642,000,000

Debt & Non-recourse debt - Sche

Debt & Non-recourse debt - Schedule of Outstanding Borrowings (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Nov. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Long-term debt, gross	$ 493	$ 500
Less: unamortized deferred financing costs and discount	(9)	(10)		$ (8)
Long-term debt	484	490		$ 0
Line of Credit | Term Loan Due 2021 [Member]
Debt Instrument [Line Items]
Long-term debt, gross		200
Less: unamortized deferred financing costs and discount		(2)
Long-term debt		198
Line of Credit | Senior notes with a rate of 6.125%, due 2024
Debt Instrument [Line Items]
Long-term debt, gross			$ 300
Less: unamortized deferred financing costs and discount	(7)	(8)	$ (8)
Line of Credit | Term loan with an average rate of 3.47%, due 2021
Debt Instrument [Line Items]
Long-term debt, gross	193	200
Less: unamortized deferred financing costs and discount	(2)	(2)
Senior Notes | Senior notes with a rate of 6.125%, due 2024
Debt Instrument [Line Items]
Long-term debt, gross	300	300
Less: unamortized deferred financing costs and discount		(8)
Long-term debt		292
Non-recourse Debt
Debt Instrument [Line Items]
Long-term debt, gross	618	696
Less: unamortized deferred financing costs and discount	(6)	(2)
Long-term debt	612	694
Non-recourse Debt | Timeshare Facility due 2019
Debt Instrument [Line Items]
Long-term debt, gross	129	450
Less: unamortized deferred financing costs and discount	(2)	(3)
Long-term debt		450
Non-recourse Debt | Securitized Debt with an average rate of 1.97%, due 2026
Debt Instrument [Line Items]
Long-term debt, gross		246
Less: unamortized deferred financing costs and discount		(2)
Long-term debt		244
Non-recourse Debt | Securitized Debt with an average rate of 2.43%, due 2028
Debt Instrument [Line Items]
Long-term debt, gross	$ 489	246
Debt And Non Recourse Debt
Debt Instrument [Line Items]
Long-term debt, gross		1,196
Less: unamortized deferred financing costs and discount		(12)
Long-term debt		$ 1,184

Debt & Non-recourse debt - Sc71

Debt & Non-recourse debt - Schedule of Outstanding Borrowings (Parenthetical) (Detail) - USD ($) $ in Millions	1 Months Ended	9 Months Ended	12 Months Ended
	Nov. 30, 2016	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt instrument, average interest rate		5.092%	4.851%
Deferred financing costs		$ (9)	$ (10)	$ (8)
Scenario, Previously Reported
Debt Instrument [Line Items]
Debt instrument, average interest rate			4.854%
Non-recourse Debt
Debt Instrument [Line Items]
Debt instrument, average interest rate		2.453%	1.946%
Deferred financing costs		$ (6)	$ (2)
Term Loan Due 2021 [Member] | Line of Credit
Debt Instrument [Line Items]
Debt instrument, average interest rate			2.94%
Deferred financing costs			$ (2)
Debt instrument, maturity year			2,021
Senior notes with a rate of 6.125%, due 2024 | Line of Credit
Debt Instrument [Line Items]
Debt instrument, stated interest rate	6.125%		6.125%
Deferred financing costs	$ (8)	$ (7)	$ (8)
Debt instrument, maturity year	2,024
Senior notes with a rate of 6.125%, due 2024 | Senior Notes
Debt Instrument [Line Items]
Debt instrument, average interest rate			6.125%
Debt instrument, stated interest rate	6.125%	6.125%	6.125%
Deferred financing costs			$ (8)
Debt instrument, maturity year	2,024	2,024	2,024
Timeshare Facility due 2019 | Non-recourse Debt
Debt Instrument [Line Items]
Debt instrument, average interest rate		2.54%	1.93%
Deferred financing costs		$ (2)	$ (3)
Debt instrument, maturity year		2,019	2,019
Securitized Debt with an average rate of 1.97%, due 2026 | Non-recourse Debt
Debt Instrument [Line Items]
Debt instrument, average interest rate			1.97%
Deferred financing costs			$ (2)
Debt instrument, maturity year			2,026
Term loan with an average rate of 3.47%, due 2021 | Line of Credit
Debt Instrument [Line Items]
Debt instrument, average interest rate		3.48%	3.48%
Deferred financing costs		$ (2)	$ (2)
Debt instrument, maturity year		2,021	2,021
Securitized Debt with an average rate of 2.43%, due 2028 | Non-recourse Debt
Debt Instrument [Line Items]
Debt instrument, average interest rate		2.43%
Debt instrument, maturity year		2,028
Revolving Credit Facility
Debt Instrument [Line Items]
Deferred financing costs		$ (2)	$ (2)
Revolving Credit Facility | Timeshare Facility due 2019
Debt Instrument [Line Items]
Deferred financing costs			$ (5)

Debt & Non-recourse debt - Sc72

Debt & Non-recourse debt - Schedule of Contractual Maturities of Debt (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
2,017		$ 10
2017 (remaining)	$ 3
2,018	10	10
2,019	10	10
2,020	10	10
2,021	160	160
Thereafter	300	300
Long-term debt	493	500
Non-recourse Debt
Debt Instrument [Line Items]
2,017		74
2017 (remaining)	30
2,018	134	50
2,019	228	486
2,020	120	47
2,021	32	39
Thereafter	74
Long-term debt	618	696
Debt and Non-recourse Debt
Debt Instrument [Line Items]
2,017		84
2017 (remaining)	33
2,018	144	60
2,019	238	496
2,020	130	57
2,021	192	199
Thereafter	374	300
Long-term debt	$ 1,111	$ 1,196

Deferred Revenues - Schedule of

Deferred Revenues - Schedule of Deferred Revenues (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred Revenue Arrangement [Line Items]
Deferred revenues	$ 119	$ 106	$ 103
Deferred VOI Sales
Deferred Revenue Arrangement [Line Items]
Deferred revenues		46	53
Marketing Incentive Programs
Deferred Revenue Arrangement [Line Items]
Deferred revenues		12	11
Club Activation Fees
Deferred Revenue Arrangement [Line Items]
Deferred revenues		45	37
Other
Deferred Revenue Arrangement [Line Items]
Deferred revenues		$ 3	$ 2

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Carrying and Estimated Fair Value Amounts (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Level 1
Assets:
Timeshare financing receivables	$ 0	$ 0	$ 0
Liabilities:
Debt	329	314
Allocated Parent debt			175
Non-recourse debt	0	0	0
Level 3
Assets:
Timeshare financing receivables	1,394	1,147	1,080
Liabilities:
Debt	197	200
Allocated Parent debt			474
Non-recourse debt	617	696	506
Carrying Amount
Assets:
Timeshare financing receivables	1,055	1,025	976
Liabilities:
Debt	484	490
Allocated Parent debt			634
Carrying Amount | Non-recourse Debt
Liabilities:
Non-recourse debt	$ 612	$ 694	$ 502

Leases - Additional Information

Leases - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Leases starting expiration date	2,017
Leases ending expiration date	2,025

Leases - Future Minimum Rent Pa

Leases - Future Minimum Rent Payments Under Non-Cancelable Leases (Detail) $ in Millions	Dec. 31, 2016USD ($)
Operating Leases
2,017	$ 13
2,018	9
2,019	7
2,020	6
2,021	5
Thereafter	5
Total minimum rent payments	$ 45

Leases - Schedule of Rent Expen

Leases - Schedule of Rent Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Rent Expense [Abstract]
Minimum rentals	$ 16	$ 12	$ 11
Contingent rentals	1	5	4
Rent expense	$ 17	$ 17	$ 15

Income Taxes - Schedule of Comp

Income Taxes - Schedule of Components of Income Before Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended									9 Months Ended		12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
U.S. income before tax												$ 270	$ 275	$ 267
Foreign income before tax												23	17	13
Income before income taxes	$ 71	$ 65	$ 68	$ 80	$ 80	$ 83	$ 85	$ 67	$ 57	$ 231	$ 228	$ 293	$ 292	$ 280

Income Taxes - Schedule of Co79

Income Taxes - Schedule of Components of Provision for Income Tax Expense (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal					$ 87	$ 85	$ 64
State					8	7	6
Foreign					7	6	6
Total current					102	98	76
Deferred:
Federal					21	18	34
State					2	2	3
Total deferred					23	20	37
Total provision for income taxes	$ 28	$ 33	$ 87	$ 98	$ 125	$ 118	$ 113

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Statutory U.S. federal income tax provision					$ 102	$ 102	$ 98
State income taxes, net of U.S. federal tax benefit					10	9	9
Foreign income tax expense					7	6	6
U.S. benefit of foreign taxes					(7)	(6)	(6)
Non-deductible transactions costs					5
Interest on installment sales, net of U.S. federal tax benefit					7	7	6
Other					1
Total provision for income taxes	$ 28	$ 33	$ 87	$ 98	$ 125	$ 118	$ 113

Income Taxes - Schedule of Co81

Income Taxes - Schedule of Compositions of Net Deferred Tax Balances (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Deferred income taxes assets			$ 1
Deferred income tax liabilities	$ (374)	$ (389)	(287)
Net deferred taxes		$ (389)	$ (286)

Income Taxes - Schedule of Ef82

Income Taxes - Schedule of Effects of Temporary Differences and Carryforwards of Our Net Deferred Tax Liability (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Compensation	$ 11	$ 7
Other reserves	52	45
Deferred tax assets	63	52
Deferred tax liabilities:
Property and equipment	(87)	(2)
Amortizable intangible assets	(17)	(18)
Deferred income	(347)	(318)
Other liabilities	(1)
Deferred tax liabilities	(452)	(338)
Net deferred taxes	$ (389)	$ (286)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions		9 Months Ended		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income taxes liabilities paid				$ 95	$ 92	$ 69
Effective income tax rate (as a percent)		38.00%	43.00%
Increase (decrease) in net deferred tax liability	[1]	$ 9
[1]	Refer to Note 10: Income Taxes for further discussion.

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 5	$ 2	$ 13	$ 7	$ 8	$ 8	$ 3
Total tax benefit recognized related to share-based compensation					3	3	$ 1
Unrecognized compensation costs for unvested awards	$ 13		$ 13		$ 6	8
Unrecognized compensation costs, weighted average period for recognition			2 years		1 year 8 months 12 days
Common stock available for future issuance	7,961,151		7,961,151
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Achievement percentage					100.00%
Fair value of shares vested					$ 4	$ 8
Shares issued (in shares)			530,674		331,227	231,185	573,625
Grant date fair value (in dollars per share)			$ 29.15		$ 18.68	$ 26.16	$ 20.51
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued (in shares)			669,658		148,929	89,641	111,036
Grant date fair value (in dollars per share)			$ 8.66		$ 5.21	$ 7.99	$ 7.22
Exercise price (in dollars per share)			$ 28.30		$ 18.69	$ 26.16	$ 20.51
Stock options exercisable (in shares)	169,926		169,926		92,435
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of shares vested					$ 2
First year after date of grant | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
First year after date of grant | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
First year after date of grant | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					50.00%
Second year after date of grant | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
Second year after date of grant | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			25.00%
Second year after date of grant | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage					50.00%
Third year after date of grant | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			50.00%
Third year after date of grant | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage			50.00%

Share-Based Compensation - Info

Share-Based Compensation - Information on RSU Grants (Detail) - Restricted Stock Units (RSUs) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted	530,674	331,227	231,185	573,625
Weighted average grant date fair value per share	$ 29.15	$ 18.68	$ 26.16	$ 20.51
Fair value of shares vested		$ 4	$ 8

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Activity of RSUs (Detail) - Restricted Stock Units (RSUs) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Outstanding, beginning of period	515,282	477,324
Number of Shares, Granted	530,674	331,227	231,185	573,625
Number of Shares, Vested		(204,827)
Number of Shares, Forfeited		(88,442)
Number of Shares Outstanding, end of period		515,282	477,324
Weighted Average Grant Date Fair Value Outstanding, beginning of period	$ 20.76	$ 23.04
Weighted Average Grant Date Fair Value, Granted	$ 29.15	18.68	$ 26.16	$ 20.51
Weighted Average Grant Date Fair Value, Vested		22.58
Weighted Average Grant Date Fair Value, Forfeited		21.06
Weighted Average Grant Date Fair Value Outstanding, end of period		$ 20.76	$ 23.04

Share-Based Compensation - In87

Share-Based Compensation - Information on Option Grants (Detail) - Stock Options - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	669,658	148,929	89,641	111,036
Weighted average exercise price per share	$ 28.30	$ 18.69	$ 26.16	$ 20.51
Weighted average grant date fair value per share	$ 8.66	$ 5.21	$ 7.99	$ 7.22

Share-Based Compensation - Sche

Share-Based Compensation - Schedule of Stock Option Valuation Assumptions (Detail) - Stock Options	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	26.30%	32.00%	28.00%	33.00%
Dividend yield	0.00%	1.40%
Risk-free rate	2.30%	1.40%	1.70%	1.90%
Expected term (in years)	6 years	6 years	6 years	6 years

Share-Based Compensation - Su89

Share-Based Compensation - Summary of Options Activity (Detail) - Stock Options - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, beginning of period	333,108	207,432
Number of Shares, Granted	669,658	148,929	89,641	111,036
Exercised		0
Number of Shares, Forfeited, canceled or expired		(23,253)
Number of Shares, Outstanding, end of period		333,108	207,432
Number of Shares, Exercisable, end of period	169,926	92,435
Weighted Average Grant Date Fair Value, Outstanding, beginning of period	$ 21.21	$ 23.12
Weighted Average Grant Date Fair Value, Forfeited, canceled or expired		21.09
Weighted Average Grant Date Fair Value, Outstanding, end of period		21.21	$ 23.12
Weighted Average Grant Date Fair Value, Exercisable, end of period		$ 22.33

Share-Based Compensation - Su90

Share-Based Compensation - Summary of Activity of Performance Shares (Detail)	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Performance Shares, Relative Shareholders Return
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Outstanding, beginning of period | shares	103,358
Number of Shares, Granted | shares	62,309
Number of Shares, Vested | shares	(50,211)
Number of Shares, Forfeited | shares	(12,323)
Number of Shares Outstanding, end of period | shares	103,133
Weighted Average Grant Date Fair Value Outstanding, beginning of period | $ / shares	$ 27.32
Weighted Average Grant Date Fair Value, Granted | $ / shares	19.83
Weighted Average Grant Date Fair Value, Vested | $ / shares	22.45
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	23.86
Weighted Average Grant Date Fair Value Outstanding, end of period | $ / shares	$ 24.42
Performance Shares, EBITDA CAGR
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares Outstanding, beginning of period | shares	103,363
Number of Shares, Granted | shares	62,313
Number of Shares, Vested | shares	(50,211)
Number of Shares, Forfeited | shares	(12,323)
Number of Shares Outstanding, end of period | shares	103,142
Weighted Average Grant Date Fair Value Outstanding, beginning of period | $ / shares	$ 23.04
Weighted Average Grant Date Fair Value, Granted | $ / shares	18.68
Weighted Average Grant Date Fair Value, Vested | $ / shares	20.51
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	21.33
Weighted Average Grant Date Fair Value Outstanding, end of period | $ / shares	$ 21.64

Share-Based Compensation - Su91

Share-Based Compensation - Summary of Performance Share Assumptions (Detail) - Performance Shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	31.00%	24.00%	30.00%
Dividend yield	0.00%
Risk-free rate	0.90%	1.00%	0.70%
Expected term (in years)	2 years 9 months 18 days	2 years 9 months 18 days	2 years 9 months 18 days

Share-Based Compensation - Su92

Share-Based Compensation - Summary of Performance Share Assumptions (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2016
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Earnings Per Share, Basic and Diluted (Detail) - USD ($)		3 Months Ended									9 Months Ended		12 Months Ended
		Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Numerator:
Net income(loss)		$ 42,700,978	$ 38,000,000	$ 34,597,597	$ 47,000,000	$ 48,000,000	$ 49,000,000	$ 51,000,000	$ 40,000,000	$ 34,000,000	$ 143,742,500	$ 129,727,071	$ 168,000,000	[1]	$ 174,000,000		$ 167,000,000
Denominator:
Weighted average shares outstanding													99,000,000		99,000,000		99,000,000
Basic and diluted EPS			$ 0.38	$ 0.35	$ 0.48	$ 0.48	$ 0.49	$ 0.52	$ 0.40	$ 0.34			$ 1.70	[2]	$ 1.76	[2]	$ 1.69	[2]
Weighted average shares outstanding, Basic		98,981,557		99,000,000							98,916,894	99,000,000
Basic EPS	[3]	$ 0.43		$ 0.35							$ 1.45	$ 1.31
Weighted average shares outstanding, diluted		99,730,483		99,000,000							99,530,534	99,000,000
Diluted EPS	[3]	$ 0.43		$ 0.35							$ 1.44	$ 1.31
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.
[2]	Basic and diluted earnings per share was calculated based on shares distributed to Hilton Grand Vacations' shareholders on January 3, 2017. See Note 16: Earnings Per Share for further discussion.
[3]	For the three and nine months ended September 30, 2016, basic and diluted earnings per share was calculated based on shares distributed to Hilton Grand Vacations' stockholders on January 3, 2017. See Note 12: Earnings Per Share for additional information.

Related Party Transactions - Su

Related Party Transactions - Summary of Amounts Included in Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Due to related party	$ 5	$ 13
Accounts Receivable, Net | Hilton
Related Party Transaction [Line Items]
Due from related party	5
Accounts Payable, Accrued Expenses and Other | Hilton
Related Party Transaction [Line Items]
Due to related party	$ 5	$ 13

Related Party Transactions - 95

Related Party Transactions - Summary of Amounts Included in Consolidated Statement of Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Related party interest expense	$ 2
Hilton
Related Party Transaction [Line Items]
Related party interest expense	2
Hilton | Allocated general and administrative
Related Party Transaction [Line Items]
Related party transaction, expenses from transactions with related party	27	$ 13	$ 8
Hilton | General and administrative, shared services
Related Party Transaction [Line Items]
Related party transaction, expenses from transactions with related party	12	11	10
Hilton | Defined contribution plan
Related Party Transaction [Line Items]
Related party transaction, expenses from transactions with related party	7	7	6
Hilton | General and administrative, insurance
Related Party Transaction [Line Items]
Related party transaction, expenses from transactions with related party	2	2	2
Hilton | License fee expense
Related Party Transaction [Line Items]
Related party transaction, expenses from transactions with related party	$ 80	$ 74	$ 62

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	Jun. 14, 2017$ / sharesshares	Mar. 15, 2017shares	Oct. 24, 2016	Mar. 31, 2017shares	Nov. 30, 2016USD ($)	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)Agreementshares	Dec. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)
Related Party Transaction [Line Items]
Distributions to Parent											$ 2,000,000	$ 14,000,000
Capital contribution from Parent										$ 672,000,000		48,000,000
Commission and other fees						$ 42,000,000	$ 54,000,000	$ 135,000,000	$ 142,000,000	$ 177,000,000	$ 154,000,000	30,000,000
Common Stock, shares outstanding (in shares) | shares						99,088,973		99,088,973		98,802,597	0
Equity in earnings from unconsolidated affiliate						$ 1,000,000	$ 0	$ 1,000,000	$ 0
Senior Notes | Senior notes with a rate of 6.125%, due 2024
Related Party Transaction [Line Items]
Debt instrument, face amount					$ 300,000,000
Debt instrument, maturity year					2,024			2,024		2,024
Debt instrument, stated interest rate					6.125%	6.125%		6.125%		6.125%
Wholly-owned Subsidiary of Hilton
Related Party Transaction [Line Items]
Distributions to Parent												14,000,000
Wholly-owned Subsidiary of Hilton | Purchase and Sale Agreement
Related Party Transaction [Line Items]
Transfer of certain floors for conversion to vacation ownership units												22,000,000
Net book value of floors transferred into inventory												45,000,000
Hilton | Purchase and Sale Agreement
Related Party Transaction [Line Items]
Capital contribution recognized from difference between cash paid and the net book value												30,000,000
Certain Hilton Wholly Owned Hotels
Related Party Transaction [Line Items]
Rental fees and fees for other amenities										$ 27,000,000	$ 25,000,000	28,000,000
Blackstone
Related Party Transaction [Line Items]
Accounts receivable, related parties										20,000,000	5,000,000
Percentage of outstanding shares sold		25.00%	25.00%
Sale of stock (in shares) | shares		24,750,000
Percentage of outstanding shares before transaction		40.00%
Price per share (in dollars per share) | $ / shares	$ 35.40
Due from related parties						$ 8,000,000		$ 8,000,000		20,000,000
Blackstone | Senior Notes | Senior notes with a rate of 6.125%, due 2024
Related Party Transaction [Line Items]
Debt instrument, face amount					$ 75,000,000
Blackstone | Sale of Stock from Blackstone to JP Morgan Chase
Related Party Transaction [Line Items]
Sale of stock (in shares) | shares	9,650,000
Percentage of outstanding shares before transaction				15.00%
Common Stock, shares outstanding (in shares) | shares				15,008,689
BRE Ace Holdings
Related Party Transaction [Line Items]
Commission and other fees						43,000,000		43,000,000
Due from related parties						$ 29,000,000		29,000,000
Equity in earnings from unconsolidated affiliate								$ 1,000,000
Equity method investment, ownership percentage						25.00%		25.00%
Land | Hilton
Related Party Transaction [Line Items]
Capital contribution from Parent												18,000,000
Other Assets | Hilton Honors Points
Related Party Transaction [Line Items]
Prepaid expense										$ 58,000,000	56,000,000	48,000,000
Other Assets | Purchase and Sale Agreement
Related Party Transaction [Line Items]
Assets related to floors paid but not yet transferred											$ 7,000,000	$ 7,000,000
Minimum
Related Party Transaction [Line Items]
Number of transition services agreements | Agreement										1
Transition services agreements expected term										1 year
Maximum | Blackstone
Related Party Transaction [Line Items]
Information technology consulting services paid										$ 1,000,000

Related Party Transactions - Co

Related Party Transactions - Components of Net Transfers (to) from Parent in the Consolidated Statements of Stockholders' Equity (Deficit) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Net transfers (to) from Parent	$ (567)	$ 95	$ (39)
Cash pooling and general financing activities
Related Party Transaction [Line Items]
Net transfers (to) from Parent	(715)	(39)	(152)
Corporate allocations
Related Party Transaction [Line Items]
Net transfers (to) from Parent	53	42	44
Income taxes
Related Party Transaction [Line Items]
Net transfers (to) from Parent	$ 95	$ 92	$ 69

Related Party Transactions - Tr

Related Party Transactions - Transferred of Certain Assets and Related Deferred Tax Liabilities for Conversion to Vacation Ownership Units (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014	Sep. 30, 2017	Dec. 31, 2015
Related Party Transaction [Line Items]
Assets	$ 2,180		$ 2,348	$ 1,724
Deferred Tax Liabilities	389			$ 286
Parent Capital Contribution	672	$ 48
Certain floors at the Hilton New York
Related Party Transaction [Line Items]
Assets	33
Deferred Tax Liabilities	9
Parent Capital Contribution	17
Hotel tower and restaurant at the Hilton Waikoloa Village
Related Party Transaction [Line Items]
Assets	178
Deferred Tax Liabilities	49
Parent Capital Contribution	129
Certain floors at the Embassy Suites Washington, DC
Related Party Transaction [Line Items]
Assets	40
Deferred Tax Liabilities	7
Parent Capital Contribution	33
Land parcel adjacent to Hilton Waikoloa Village
Related Party Transaction [Line Items]
Assets	54
Deferred Tax Liabilities	16
Parent Capital Contribution	$ 38

Related Party Transactions - 99

Related Party Transactions - Transferred of Certain Assets and Related Deferred Tax Liabilities for Conversion to Vacation Ownership Units (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2017	Dec. 31, 2015
Related Party Transaction [Line Items]
Parent capital contribution release included in other assets	$ 42	$ 51	$ 43
Certain floors at the Hilton New York
Related Party Transaction [Line Items]
Parent capital contribution release included in other assets	$ 7
Certain floors at the Hilton New York | Park Hotels & Resorts Inc
Related Party Transaction [Line Items]
Lease expiration date	Sep. 30, 2017
Hotel tower and restaurant at the Hilton Waikoloa Village | Park Hotels & Resorts Inc
Related Party Transaction [Line Items]
Lease expiration date	Dec. 31, 2019

Business Segments - Additional

Business Segments - Additional Information (Detail) - Segment	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Segment Reporting [Abstract]
Number of operating segments	2	2

Business Segments - Schedule of

Business Segments - Schedule of Segment Revenues Reconciled to Consolidated Amounts (Detail) - USD ($) $ in Millions	3 Months Ended									9 Months Ended		12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 426	$ 415	$ 407	$ 391	$ 370	$ 381	$ 373	$ 360	$ 361	$ 1,264	$ 1,168	$ 1,583	$ 1,475	$ 1,317
Cost reimbursements	34		33							102	94	126	110	107
Operating segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	400		382							1,186	1,094	1,482	1,385	1,225
Operating segments | Real estate sales and financing
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	310		301							916	843	1,143	1,078	942
Operating segments | Resort operations and club management
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	90		81							270	251	339	307	283
Segment Reconciling Items
Segment Reporting, Revenue Reconciling Item [Line Items]
Cost reimbursements	34		33							102	94	126	110	107
Intersegment eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ (8)		$ (8)							$ (24)	$ (20)	$ (25)	$ (20)	$ (15)

Business Segments - Schedule102

Business Segments - Schedule of Segment Revenues Reconciled to Consolidated Amounts (Parenthetical) (Detail) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Revenue Reconciling Item [Line Items]
Charges for billing and collection services	$ 11,000,000	$ 8,000,000	$ 32,000,000	$ 24,000,000	$ 32,000,000	$ 32,000,000	$ 33,000,000
Intersegment eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Charges for billing and collection services	0	1,000,000	0	2,000,000	2,000,000	2,000,000	1,000,000
Charges for discounts on property stays	7,000,000	7,000,000	23,000,000	18,000,000	23,000,000	17,000,000	13,000,000
Rental expense for model units	$ 1,000,000	$ 1,000,000	$ 1,000,000	$ 1,000,000	$ 0	$ 1,000,000	$ 1,000,000

Business Segments - Schedule103

Business Segments - Schedule of Adjusted EBITDA Reconciled to Net Income (Detail) - USD ($)	3 Months Ended									9 Months Ended		12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
General and administrative	$ (23,000,000)		$ (24,000,000)							$ (75,000,000)	$ (61,000,000)	$ (92,000,000)		$ (57,000,000)	$ (40,000,000)
Depreciation and amortization	(7,000,000)		(6,000,000)							(21,000,000)	(17,000,000)	(24,000,000)		(22,000,000)	(18,000,000)
License fee expense	(22,000,000)		(22,000,000)							(65,000,000)	(61,000,000)	(80,000,000)		(74,000,000)	(62,000,000)
Other (loss) gain, net	0		0							0	(1,000,000)	(1,000,000)		0	5,000,000
Gain (loss) on foreign currency transactions	1,000,000		1,000,000							1,000,000	2,000,000	0		0	(2,000,000)
Allocated Parent interest expense	0		(7,000,000)							0	(20,000,000)	(26,000,000)		(29,000,000)	(36,000,000)
Interest expense	(7,000,000)		0							(21,000,000)	0	(3,000,000)		0	0
Income tax expense	(28,000,000)		(33,000,000)							(87,000,000)	(98,000,000)	(125,000,000)		(118,000,000)	(113,000,000)
Equity in earnings from unconsolidated affiliate	1,000,000		0							1,000,000	0
Net income(loss)	42,700,978	$ 38,000,000	34,597,597	$ 47,000,000	$ 48,000,000	$ 49,000,000	$ 51,000,000	$ 40,000,000	$ 34,000,000	143,742,500	129,727,071	168,000,000	[1]	174,000,000	167,000,000
Operating segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment Adjusted EBITDA	131,000,000		127,000,000							416,000,000	389,000,000	537,000,000		491,000,000	449,000,000
Operating segments | Real estate sales and financing
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment Adjusted EBITDA	81,000,000		85,000,000							263,000,000	250,000,000	348,000,000		329,000,000	305,000,000
Operating segments | Resort operations and club management
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Segment Adjusted EBITDA	50,000,000		42,000,000							153,000,000	139,000,000	189,000,000		162,000,000	144,000,000
Segment Reconciling Items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
General and administrative	(23,000,000)		(24,000,000)							(75,000,000)	(61,000,000)	(92,000,000)		(57,000,000)	(40,000,000)
Depreciation and amortization	(7,000,000)		(6,000,000)							(21,000,000)	(17,000,000)	(24,000,000)		(22,000,000)	(18,000,000)
License fee expense	(22,000,000)		(22,000,000)							(65,000,000)	(61,000,000)	(80,000,000)		(74,000,000)	(62,000,000)
Other (loss) gain, net	0		0							0	(1,000,000)	(1,000,000)		0	5,000,000
Gain (loss) on foreign currency transactions	1,000,000		1,000,000							1,000,000	2,000,000	0		0	(2,000,000)
Allocated Parent interest expense	0		(7,000,000)							0	(20,000,000)	(26,000,000)		(29,000,000)	(36,000,000)
Interest expense	(7,000,000)		0							(21,000,000)	0	(3,000,000)		0	0
Non-recourse debt interest expense												(12,000,000)		(13,000,000)	(15,000,000)
Income tax expense	(28,000,000)		(33,000,000)							(87,000,000)	(98,000,000)	(125,000,000)		(118,000,000)	(113,000,000)
Equity in earnings from unconsolidated affiliate	1,000,000		0							1,000,000	0
Other adjustment items	$ (3,000,000)		$ (1,000,000)							$ (5,000,000)	$ (3,000,000)	$ (6,000,000)		$ (4,000,000)	$ (1,000,000)
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.

Business Segments - Schedule104

Business Segments - Schedule of Assets Reconciled to Consolidated Amounts (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Asset Reconciling Item [Line Items]
Total assets	$ 2,348	$ 2,180	$ 1,724
Operating segments
Segment Reporting Asset Reconciling Item [Line Items]
Total assets		2,147	1,693
Operating segments | Real estate sales and financing
Segment Reporting Asset Reconciling Item [Line Items]
Total assets		2,067	1,619
Operating segments | Resort operations and club management
Segment Reporting Asset Reconciling Item [Line Items]
Total assets		80	74
Corporate
Segment Reporting Asset Reconciling Item [Line Items]
Total assets		$ 33	$ 31

Business Segments - Schedule105

Business Segments - Schedule of Capital Expenditures for Property and Equipment Reconciled to Consolidated Amounts (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Capital Expenditure For Property And Equipment Reconciling Item [Line Items]
Total capital expenditures for property and equipment	$ 26	$ 12	$ 12
Operating segments
Segment Reporting Capital Expenditure For Property And Equipment Reconciling Item [Line Items]
Total capital expenditures for property and equipment	20	11	11
Operating segments | Real estate sales and financing
Segment Reporting Capital Expenditure For Property And Equipment Reconciling Item [Line Items]
Total capital expenditures for property and equipment	19	10	10
Operating segments | Resort operations and club management
Segment Reporting Capital Expenditure For Property And Equipment Reconciling Item [Line Items]
Total capital expenditures for property and equipment	1	1	1
Corporate
Segment Reporting Capital Expenditure For Property And Equipment Reconciling Item [Line Items]
Total capital expenditures for property and equipment	$ 6	$ 1	$ 1

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Long-term Purchase Commitment [Line Items]
Estimate of possible losses	$ 0		$ 0
Purchase commitment, amount to be paid in 2020	9,000,000
Purchase commitment, amount to be paid in 2021	9,000,000
Inventories
Long-term Purchase Commitment [Line Items]
Purchase commitment	$ 208,000,000		$ 198,000,000
Purchase commitment, period (in years)	5 years		3 years
Purchase commitment, purchases made	$ 9,000,000	$ 11,000,000	$ 14,000,000	$ 17,000,000
Purchase commitment, amount to be paid in 2017			8,000,000
Purchase commitment, amount to be paid in 2018	3,000,000		61,000,000
Purchase commitment, amount to be paid in 2019	$ 187,000,000		129,000,000
Deposit amount, purchase commitment in 2018			$ 4,350,000

Supplemental Disclosures of 107

Supplemental Disclosures of Cash Flow Information - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Significant Noncash Transactions [Line Items]
Cash paid for interest	$ 37	$ 37	$ 44
Related party interest	2
Transfer of inventory for conversion into timeshare units			48
Non-cash financing activity related to non-cash deferred financing costs	8
Senior Unsecured Notes
Other Significant Noncash Transactions [Line Items]
Non-cash financing activity related to issuance of notes	300
Hilton
Other Significant Noncash Transactions [Line Items]
Transfer of inventory for conversion into timeshare units	72
Transfer of net property and equipment for conversion into timeshare units	$ 138
Hilton | Sale of Certain Land and Easement Rights
Other Significant Noncash Transactions [Line Items]
Transfer of development costs capitalized in inventory to parent			$ 14

Selected Quarterly Financial108

Selected Quarterly Financial Information - Schedule of Selected Quarterly Financial Information (unaudited) (Detail) - USD ($)	3 Months Ended									9 Months Ended		12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Selected Quarterly Financial Information [Abstract]
Total revenues	$ 426,000,000	$ 415,000,000	$ 407,000,000	$ 391,000,000	$ 370,000,000	$ 381,000,000	$ 373,000,000	$ 360,000,000	$ 361,000,000	$ 1,264,000,000	$ 1,168,000,000	$ 1,583,000,000		$ 1,475,000,000		$ 1,317,000,000
Total operating expenses	350,000,000	339,000,000	333,000,000	304,000,000	284,000,000	291,000,000	281,000,000	286,000,000	296,000,000	1,014,000,000	921,000,000	1,260,000,000		1,154,000,000		1,004,000,000
Income before income taxes	71,000,000	65,000,000	68,000,000	80,000,000	80,000,000	83,000,000	85,000,000	67,000,000	57,000,000	231,000,000	228,000,000	293,000,000		292,000,000		280,000,000
Net income(loss)	$ 42,700,978	$ 38,000,000	$ 34,597,597	$ 47,000,000	$ 48,000,000	$ 49,000,000	$ 51,000,000	$ 40,000,000	$ 34,000,000	$ 143,742,500	$ 129,727,071	$ 168,000,000	[1]	$ 174,000,000		$ 167,000,000
Basic and diluted		$ 0.38	$ 0.35	$ 0.48	$ 0.48	$ 0.49	$ 0.52	$ 0.40	$ 0.34			$ 1.70	[2]	$ 1.76	[2]	$ 1.69	[2]
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.
[2]	Basic and diluted earnings per share was calculated based on shares distributed to Hilton Grand Vacations' shareholders on January 3, 2017. See Note 16: Earnings Per Share for further discussion.

Schedule of Condensed Consolida

Schedule of Condensed Consolidating Guarantor Balance Sheets (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash	$ 226	$ 48	$ 4	$ 2	$ 2
Restricted cash	58	103	75
Accounts receivable, net	104	123	89
Timeshare financing receivable, net	1,055	1,025	976
Inventory	475	513	412
Property and equipment, net	266	256	51
Investment in unconsolidated affiliate	41	0
Intangible assets, net	72	70	74
Other assets	51	42	43
TOTAL ASSETS	2,348	2,180	1,724
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other	324	231	208
Advance deposits	102	103	96
Debt	484	490	0
Allocated Parent debt		0	634
Non-recourse debt	612	694	502
Deferred revenues	119	106	103
Deferred income tax liabilities	374	389	287
Total equity (deficit)	333	167	(106)	(373)	(535)
TOTAL LIABILITIES AND EQUITY	2,348	2,180	1,724
Operating segments
ASSETS
TOTAL ASSETS		2,147	1,693
Consolidation, Eliminations
ASSETS
Accounts receivable, net	(3)	(18)	(9)
Other assets	(3)	(17)
Investment in subsidiaries	(1,235)	(939)	(66)
TOTAL ASSETS	(1,241)	(974)	(75)
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other	(6)	(25)	(9)
Debt		(10)
Total equity (deficit)	(1,235)	(939)	(66)
TOTAL LIABILITIES AND EQUITY	(1,241)	(974)	(75)
Parent Company | Operating segments
ASSETS
Investment in subsidiaries	333	167
TOTAL ASSETS	333	167
LIABILITIES AND EQUITY
Total equity (deficit)	333	167
TOTAL LIABILITIES AND EQUITY	333	167
Subsidiary Issuer | Operating segments
ASSETS
Other assets	2	2
Investment in subsidiaries	821	657
TOTAL ASSETS	823	659
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other	6	2
Debt	484	490
Total equity (deficit)	333	167
TOTAL LIABILITIES AND EQUITY	823	659
Guarantor Subsidiaries | Operating segments
ASSETS
Cash	213	47	4	$ 2	$ 2
Restricted cash	36	81	58
Accounts receivable, net	105	123	92
Timeshare financing receivable, net	405	263	446
Inventory	475	510	407
Property and equipment, net	261	253	48
Investment in unconsolidated affiliate	41
Intangible assets, net	72	70	74
Other assets	43	43	33
Investment in subsidiaries	81	115	66
TOTAL ASSETS	1,732	1,505	1,228
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other	317	251	215
Advance deposits	101	102	95
Allocated Parent debt			634
Deferred revenues	119	106	103
Deferred income tax liabilities	374	389	287
Total equity (deficit)	821	657	(106)
TOTAL LIABILITIES AND EQUITY	1,732	1,505	1,228
Non-Guarantor Subsidiaries | Operating segments
ASSETS
Cash	13	1
Restricted cash	22	22	17
Accounts receivable, net	2	18	6
Timeshare financing receivable, net	650	762	530
Inventory		3	5
Property and equipment, net	5	3	3
Other assets	9	14	10
TOTAL ASSETS	701	823	571
LIABILITIES AND EQUITY
Accounts payable, accrued expenses and other	7	3	2
Advance deposits	1	1	1
Debt		10
Non-recourse debt	612	694	502
Total equity (deficit)	81	115	66
TOTAL LIABILITIES AND EQUITY	$ 701	$ 823	$ 571

Schedule of Condensed Consol110

Schedule of Condensed Consolidating Guarantor Statements of Operations (Detail) - USD ($)	3 Months Ended									9 Months Ended		12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Revenues
Sales of VOI's, net	$ 145,000,000		$ 130,000,000							$ 406,000,000	$ 359,000,000	$ 508,000,000		$ 492,000,000	$ 520,000,000
Sales, Marketing, license and other fees	127,000,000		136,000,000							401,000,000	382,000,000	499,000,000		457,000,000	300,000,000
Financing	38,000,000		34,000,000							109,000,000	100,000,000	134,000,000		127,000,000	121,000,000
Resort and club management	37,000,000		33,000,000							108,000,000	98,000,000	143,000,000		125,000,000	112,000,000
Rental and ancillary service	45,000,000		41,000,000							138,000,000	135,000,000	173,000,000		164,000,000	157,000,000
Cost reimbursements	34,000,000		33,000,000							102,000,000	94,000,000	126,000,000		110,000,000	107,000,000
Total revenues	426,000,000	$ 415,000,000	407,000,000	$ 391,000,000	$ 370,000,000	$ 381,000,000	$ 373,000,000	$ 360,000,000	$ 361,000,000	1,264,000,000	1,168,000,000	1,583,000,000		1,475,000,000	1,317,000,000
Expenses
Cost of VOI sales	40,000,000		44,000,000							107,000,000	110,000,000	152,000,000		173,000,000	126,000,000
Sales and marketing	171,000,000		157,000,000							492,000,000	443,000,000	605,000,000		541,000,000	479,000,000
Financing	11,000,000		8,000,000							32,000,000	24,000,000	32,000,000		32,000,000	33,000,000
Resort and club management	12,000,000		9,000,000							32,000,000	25,000,000	36,000,000		32,000,000	29,000,000
Rental and ancillary service	30,000,000		30,000,000							88,000,000	86,000,000	113,000,000		113,000,000	110,000,000
General and administrative	23,000,000		24,000,000							75,000,000	61,000,000	92,000,000		57,000,000	40,000,000
Depreciation and amortization	7,000,000		6,000,000							21,000,000	17,000,000	24,000,000		22,000,000	18,000,000
License fee expense	22,000,000		22,000,000							65,000,000	61,000,000	80,000,000		74,000,000	62,000,000
Cost reimbursements	34,000,000		33,000,000							102,000,000	94,000,000	126,000,000		110,000,000	107,000,000
Total operating expenses	350,000,000	339,000,000	333,000,000	304,000,000	284,000,000	291,000,000	281,000,000	286,000,000	296,000,000	1,014,000,000	921,000,000	1,260,000,000		1,154,000,000	1,004,000,000
Gain (loss) on foreign currency transactions	1,000,000		1,000,000							1,000,000	2,000,000	0		0	(2,000,000)
Allocated Parent interest expense	0		(7,000,000)							0	(20,000,000)	(26,000,000)		(29,000,000)	(36,000,000)
Interest expense	(7,000,000)		0							(21,000,000)	0	(3,000,000)		0	0
Equity in earnings from unconsolidated affiliate	1,000,000		0							1,000,000	0
Other gain (loss), net	0		0							0	(1,000,000)	(1,000,000)		0	5,000,000
Income (loss) before income taxes	71,000,000	65,000,000	68,000,000	80,000,000	80,000,000	83,000,000	85,000,000	67,000,000	57,000,000	231,000,000	228,000,000	293,000,000		292,000,000	280,000,000
Income tax expense	(28,000,000)		(33,000,000)							(87,000,000)	(98,000,000)	(125,000,000)		(118,000,000)	(113,000,000)
Income (loss) before equity in earnings (loss) from subsidiaries										144,000,000	130,000,000	168,000,000		174,000,000	167,000,000
Net income (loss)	42,700,978	$ 38,000,000	34,597,597	$ 47,000,000	$ 48,000,000	$ 49,000,000	$ 51,000,000	$ 40,000,000	$ 34,000,000	143,742,500	129,727,071	168,000,000	[1]	174,000,000	167,000,000
Operating segments
Revenues
Total revenues	$ 400,000,000		$ 382,000,000							1,186,000,000	1,094,000,000	1,482,000,000		1,385,000,000	1,225,000,000
Operating segments | Parent Company
Expenses
Allocated Parent interest expense											(11,000,000)	(17,000,000)
Income (loss) before income taxes											(11,000,000)	(17,000,000)
Income (loss) before equity in earnings (loss) from subsidiaries											(11,000,000)	(17,000,000)
Equity in earnings (loss) from subsidiaries										144,000,000	141,000,000	185,000,000
Net income (loss)										144,000,000	130,000,000	168,000,000
Operating segments | Subsidiary Issuer
Expenses
General and administrative												1,000,000
Total operating expenses												1,000,000
Interest expense										(21,000,000)		(3,000,000)
Income (loss) before income taxes										(21,000,000)		(4,000,000)
Income (loss) before equity in earnings (loss) from subsidiaries										(21,000,000)		(4,000,000)
Equity in earnings (loss) from subsidiaries										165,000,000		189,000,000
Net income (loss)										144,000,000		185,000,000
Operating segments | Guarantor Subsidiaries
Revenues
Sales of VOI's, net										380,000,000	356,000,000	495,000,000		488,000,000	517,000,000
Sales, Marketing, license and other fees										407,000,000	382,000,000	501,000,000		457,000,000	300,000,000
Financing										50,000,000	59,000,000	73,000,000		60,000,000	39,000,000
Resort and club management										106,000,000	97,000,000	143,000,000		125,000,000	112,000,000
Rental and ancillary service										136,000,000	133,000,000	171,000,000		161,000,000	154,000,000
Cost reimbursements										99,000,000	92,000,000	123,000,000		106,000,000	103,000,000
Total revenues										1,178,000,000	1,119,000,000	1,506,000,000		1,397,000,000	1,225,000,000
Expenses
Cost of VOI sales										105,000,000	109,000,000	150,000,000		172,000,000	125,000,000
Sales and marketing										487,000,000	443,000,000	605,000,000		542,000,000	479,000,000
Financing										13,000,000	13,000,000	18,000,000		16,000,000	15,000,000
Resort and club management										30,000,000	25,000,000	36,000,000		32,000,000	29,000,000
Rental and ancillary service										87,000,000	81,000,000	108,000,000		108,000,000	104,000,000
General and administrative										72,000,000	61,000,000	91,000,000		57,000,000	40,000,000
Depreciation and amortization										21,000,000	17,000,000	24,000,000		22,000,000	18,000,000
License fee expense										65,000,000	61,000,000	80,000,000		74,000,000	62,000,000
Cost reimbursements										99,000,000	92,000,000	123,000,000		106,000,000	103,000,000
Total operating expenses										979,000,000	902,000,000	1,235,000,000		1,129,000,000	975,000,000
Gain (loss) on foreign currency transactions										1,000,000	2,000,000				(2,000,000)
Allocated Parent interest expense											(9,000,000)	(9,000,000)		(29,000,000)	(36,000,000)
Equity in earnings from unconsolidated affiliate										1,000,000
Other gain (loss), net											(1,000,000)	(1,000,000)			5,000,000
Income (loss) before income taxes										201,000,000	209,000,000	261,000,000		239,000,000	217,000,000
Income tax expense										(86,000,000)	(98,000,000)	(125,000,000)		(118,000,000)	(113,000,000)
Income (loss) before equity in earnings (loss) from subsidiaries										115,000,000	111,000,000	136,000,000		121,000,000	104,000,000
Equity in earnings (loss) from subsidiaries										50,000,000	30,000,000	53,000,000		53,000,000	63,000,000
Net income (loss)										165,000,000	141,000,000	189,000,000		174,000,000	167,000,000
Operating segments | Non-Guarantor Subsidiaries
Revenues
Sales of VOI's, net										26,000,000	3,000,000	13,000,000		4,000,000	3,000,000
Sales, Marketing, license and other fees										2,000,000	1,000,000	2,000,000		2,000,000	1,000,000
Financing										64,000,000	44,000,000	66,000,000		73,000,000	89,000,000
Resort and club management										2,000,000	1,000,000
Rental and ancillary service										2,000,000	2,000,000	2,000,000		3,000,000	3,000,000
Cost reimbursements										3,000,000	2,000,000	3,000,000		4,000,000	4,000,000
Total revenues										99,000,000	53,000,000	86,000,000		86,000,000	100,000,000
Expenses
Cost of VOI sales										2,000,000	1,000,000	2,000,000		1,000,000	1,000,000
Sales and marketing										13,000,000	1,000,000	4,000,000		1,000,000	1,000,000
Financing										24,000,000	14,000,000	19,000,000		22,000,000	25,000,000
Resort and club management										2,000,000
Rental and ancillary service										1,000,000	5,000,000	5,000,000		5,000,000	6,000,000
General and administrative										3,000,000
Cost reimbursements										3,000,000	2,000,000	3,000,000		4,000,000	4,000,000
Total operating expenses										48,000,000	23,000,000	33,000,000		33,000,000	37,000,000
Income (loss) before income taxes										51,000,000	30,000,000	53,000,000		53,000,000	63,000,000
Income tax expense										(1,000,000)
Income (loss) before equity in earnings (loss) from subsidiaries										50,000,000	30,000,000	53,000,000		53,000,000	63,000,000
Net income (loss)										50,000,000	30,000,000	53,000,000		53,000,000	63,000,000
Consolidation, Eliminations
Revenues
Sales, Marketing, license and other fees										(8,000,000)	(1,000,000)	(4,000,000)		(2,000,000)	(1,000,000)
Financing										(5,000,000)	(3,000,000)	(5,000,000)		(6,000,000)	(7,000,000)
Total revenues										(13,000,000)	(4,000,000)	(9,000,000)		(8,000,000)	(8,000,000)
Expenses
Sales and marketing										(8,000,000)	(1,000,000)	(4,000,000)		(2,000,000)	(1,000,000)
Financing										(5,000,000)	(3,000,000)	(5,000,000)		(6,000,000)	(7,000,000)
Total operating expenses										(13,000,000)	(4,000,000)	(9,000,000)		(8,000,000)	(8,000,000)
Equity in earnings (loss) from subsidiaries										(359,000,000)	(171,000,000)	(427,000,000)		(53,000,000)	(63,000,000)
Net income (loss)										$ (359,000,000)	$ (171,000,000)	$ (427,000,000)		$ (53,000,000)	$ (63,000,000)
[1]	Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.

Schedule of Condensed Consol111

Schedule of Condensed Consolidating Guarantor Statements of Cash Flows (Detail) - USD ($) $ in Millions		9 Months Ended			12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016		Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Operating Activities
Net cash provided by (used in) operating activities		$ 299	$ 133		$ 158		$ 131		$ 213
Investing Activities
Capital expenditures for property and equipment		(25)	(16)		(26)		(12)		(12)
Proceeds from asset dispositions									6
Software capitalization costs		(12)	(5)		(8)		(6)		(5)
Investment in unconsolidated affiliate		(40)	0
Net cash used in investing activities		(77)	(21)		(34)		(18)		(11)
Financing Activities
Issuance of non-recourse debt		350	0		300				350
Repayment of non-recourse debt		(428)	(85)		(110)		(125)		(391)
Repayment of debt		(7)	0
Issuance of debt					200
Debt issuance costs		(5)	(6)		(10)				(6)
Change in restricted cash					(4)		8		(4)
Allocated Parent debt activity		0	111
Proceeds from stock option exercises		1	0
Allocated debt activity	[1]				111		(87)		(112)
Net transfers (to) from Parent		0	(114)	[1]	(567)	[1]	95	[1]	(39)	[1]
Distribution to Parent	[1]						(2)
Net cash provided by (used in) financing activities		(89)	(94)		(80)		(111)		(202)
Net increase in cash					44		2
Net increase (decrease) in cash, cash equivalents and restricted cash		133	18
Cash, beginning of period		48	4		4		2		2
Cash, cash equivalent and restricted cash, beginning of period		151	79		79
Cash, end of period		226			48		4		2
Cash, cash equivalent and restricted cash, end of period		284	97		151		79
Operating segments | Parent Company
Financing Activities
Debt issuance costs			(6)
Allocated Parent debt activity			111
Allocated debt activity	[1]				111
Net transfers (to) from Parent	[1]		(114)		(567)
Intercompany transfers			9		456
Operating segments | Subsidiary Issuer
Operating Activities
Net cash provided by (used in) operating activities		(16)			4
Financing Activities
Repayment of debt		(7)
Issuance of debt					200
Debt issuance costs					(4)
Intercompany transfers		23			(200)
Net cash provided by (used in) financing activities		16			(4)
Operating segments | Guarantor Subsidiaries
Operating Activities
Net cash provided by (used in) operating activities		135	16		408		(4)		184
Investing Activities
Capital expenditures for property and equipment		(23)	(16)		(26)		(12)		(12)
Proceeds from asset dispositions									6
Software capitalization costs		(12)	(5)		(8)		(6)		(5)
Investment in unconsolidated affiliate		(40)
Net cash used in investing activities		(75)	(21)		(34)		(18)		(11)
Financing Activities
Debt issuance costs					(3)
Proceeds from stock option exercises		1
Allocated debt activity	[1]						(87)		(112)
Net transfers (to) from Parent	[1]						95		(39)
Distribution to Parent	[1]						(2)
Intercompany transfers		60	25		(328)		18		(22)
Net cash provided by (used in) financing activities		61	25		(331)		24		(173)
Net increase in cash					43		2
Net increase (decrease) in cash, cash equivalents and restricted cash		121	20
Cash, beginning of period		47	4		4		2		2
Cash, cash equivalent and restricted cash, beginning of period		128	62		62
Cash, end of period		213			47		4		2
Cash, cash equivalent and restricted cash, end of period		249	82		128		62
Operating segments | Non-Guarantor Subsidiaries
Operating Activities
Net cash provided by (used in) operating activities		190	126		(187)		117		127
Investing Activities
Capital expenditures for property and equipment		(2)
Net cash used in investing activities		(2)
Financing Activities
Issuance of non-recourse debt		350			300				350
Repayment of non-recourse debt		(428)	(85)		(110)		(125)		(391)
Debt issuance costs		(5)			(3)				(6)
Change in restricted cash					(4)		8		(4)
Intercompany transfers		(93)	(43)		5				(76)
Net cash provided by (used in) financing activities		(176)	(128)		188		(117)		(127)
Net increase in cash					1
Net increase (decrease) in cash, cash equivalents and restricted cash		12	(2)
Cash, beginning of period		1
Cash, cash equivalent and restricted cash, beginning of period		23	17		17
Cash, end of period		13			1
Cash, cash equivalent and restricted cash, end of period		35	15		23		17
Consolidation, Eliminations
Operating Activities
Net cash provided by (used in) operating activities		(10)	(9)		(67)		18		(98)
Financing Activities
Intercompany transfers		10	9		67		(18)		98
Net cash provided by (used in) financing activities		$ 10	$ 9		$ 67		$ (18)		$ 98
[1]	Amounts represent activities with Hilton.

Subsequent Events - Narrative (

Subsequent Events - Narrative (Detail)	Oct. 13, 2017Unit	Feb. 22, 2017USD ($)	Jan. 03, 2017	Mar. 31, 2017USD ($)	Feb. 28, 2017USD ($)	Dec. 15, 2016
Subsequent Event [Line Items]
Stock split, conversion ratio			0.1
Park Hotels And Resorts Inc And Hilton Grand Vacations Inc
Subsequent Event [Line Items]
Percentage of outstanding common stock subject to spin-off						100.00%
Park Hotels & Resorts Inc
Subsequent Event [Line Items]
Stock split, conversion ratio			0.2
Subsequent Event | The Sunrise Lodge
Subsequent Event [Line Items]
Number of units acquired | Unit	83
Timeshare Inventory
Subsequent Event [Line Items]
Purchase commitment					$ 18,000,000
Deposit amount, purchase commitment in 2018					$ 3,000,000
Non-recourse Debt
Subsequent Event [Line Items]
Debt instrument, face amount		$ 350,000,000
Debt instrument, issuance date		Mar. 6, 2017
Non-recourse Debt | 2.66% Notes
Subsequent Event [Line Items]
Debt instrument, face amount		$ 291,000,000		$ 291,000,000
Debt instrument, stated interest rate		2.66%		2.66%
Debt instrument, maturity date		Dec. 26, 2028
Non-recourse Debt | 2.96% Notes
Subsequent Event [Line Items]
Debt instrument, face amount		$ 59,000,000		$ 59,000,000
Debt instrument, stated interest rate		2.96%		2.96%
Debt instrument, maturity date		Dec. 26, 2028

Inventory - Schedule of Expense

Inventory - Schedule of Expenses Incurred, Recorded in Cost of VOI Sales (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Cost of VOI sales related to fee-for-service upgrades	$ 8	$ 18	$ 28	$ 42	$ 49	$ 67	$ 12

Investment in Unconsolidated114

Investment in Unconsolidated Affiliate - Additional Information (Detail) $ in Millions	Jul. 18, 2017USD ($)Unit	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Schedule Of Investments [Line Items]
Debt		$ 484	$ 490	$ 0
Non-recourse debt		612	694	$ 502
Investment in unconsolidated affiliate		$ 41	$ 0
BRE Ace Holdings
Schedule Of Investments [Line Items]
Cash contributed to an equity method investment	$ 40
Equity method investment, ownership percentage	25.00%	25.00%
Number of real estate units | Unit	1,201
Debt		$ 207
Non-recourse debt		235
Investment in unconsolidated affiliate		$ 41

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	Jan. 03, 2017	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Issuance of common stock (in shares)	98,802,597
Weighted average shares outstanding, Basic		98,981,557	99,000,000	98,916,894	99,000,000
Weighted average shares outstanding, diluted		99,730,483	99,000,000	99,530,534	99,000,000
Stock Compensation Plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS		0		224,783

Earnings Per Share - Schedul116

Earnings Per Share - Schedule of Earnings Per Share, Basic and Diluted (Parenthetical) (Detail) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2017

Sep. 30, 2016

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Earnings Per Share [Abstract]

Net income(loss)

$ 42,700,978

$ 38,000,000

$ 34,597,597

$ 47,000,000

$ 48,000,000

$ 49,000,000

$ 51,000,000

$ 40,000,000

$ 34,000,000

$ 143,742,500

$ 129,727,071

$ 168,000,000

[1]

$ 174,000,000

$ 167,000,000

[1]

Net income earned prior to October 24, 2016, is included in Additional paid-in capital instead of Accumulated retained earnings since the accumulation of retained earnings began as of the date of issuance of the Company's common stock to Park Hotel & Resorts. See Note 1: Organization for further discussion.

Related Party Transactions -117

Related Party Transactions - Summary of Amounts Included in Condensed Consolidated Statements of Operations Related to Fee for Service Arrangement (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Commission and other fees	$ 42	$ 54	$ 135	$ 142	$ 177	$ 154	$ 30
BRE Ace Holdings
Related Party Transaction [Line Items]
Commission and other fees	$ 43		$ 43

Business Segments - Schedule118

Business Segments - Schedule of Adjusted EBITDA Reconciled to Net Income (Parenthetical) (Detail)	Sep. 30, 2017	Jul. 18, 2017
BRE Ace Holdings
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Equity method investment, ownership percentage	25.00%	25.00%