Wyndham Hotels & Resorts (WH) 10-Q 11 Jun 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Jun. 01, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Entity Registrant Name	WYNDHAM HOTELS & RESORTS, INC.
Entity Central Index Key	1,722,684
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		99,501,593

Condensed Combined Statements o

Condensed Combined Statements of Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Net revenues
Net revenues	$ 302	$ 289
Expenses
Operating	41	44
General and administrative	22	22
Depreciation and amortization	19	18
Separation-related	12	0
Transaction-related	2	0
Restructuring	0	1
Total expenses	246	232
Operating income	56	57
Interest expense, net	1	2
Income before income taxes	55	55
Provision for income taxes	16	22
Net income	39	33
Royalties and franchise fees
Net revenues
Net revenues	82	75
Marketing, reservation and loyalty
Net revenues
Net revenues	84	77
Expenses
Cost of revenues	84	81
Hotel management
Net revenues
Net revenues	30	29
License and other revenues from Parent
Net revenues
Net revenues	17	16
Cost reimbursements
Net revenues
Net revenues	66	66
Expenses
Cost of revenues	66	66
Other
Net revenues
Net revenues	$ 23	$ 26

Condensed Combined Statements 3

Condensed Combined Statements of Comprehensive Income Statement - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 39	$ 33
Other comprehensive income, net of tax
Foreign currency translation adjustments	1	0
Other comprehensive income net of tax	1	0
Comprehensive income	$ 40	$ 33

Condensed Combined Balance Shee

Condensed Combined Balance Sheets - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 71	$ 57
Trade receivables, net	205	194
Prepaid expenses	40	29
Other current assets	63	54
Total current assets	379	334
Property and equipment, net	251	250
Goodwill	421	423
Other non-current assets	173	187
Total assets	2,162	2,137
Current liabilities:
Current portion of debt due to Parent	116	103
Accounts payable	36	38
Deferred income	83	84
Accrued expenses and other current liabilities	192	186
Total current liabilities	427	411
Debt due to Parent	81	81
Deferred income taxes	175	173
Deferred income	159	164
Other non-current liabilities	47	46
Total liabilities	889	875
Commitments and contingencies (Note 8)
Net investment/Equity:
Parent’s net investment	1,267	1,257
Accumulated other comprehensive income	6	5
Total net investment/stockholder's equity	1,273	1,262
Total liabilities and net investment/stockholder's equity	2,162	2,137
Trademarks, net
Current assets:
Intangible assets, net	692	692
Franchise agreements and other intangibles, net
Current assets:
Intangible assets, net	246	251
Wyndham Hotels & Resorts, Inc.
Current assets:
Trade receivables, net	1	1
Total assets	1	1
Current liabilities:
Commitments and contingencies (Note 8)
Net investment/Equity:
Common stock, par value $0.01 per share, 1,000 shares authorized, 100 issued and outstanding	1	1
Total net investment/stockholder's equity	1	1
Total liabilities and net investment/stockholder's equity	$ 1	$ 1

Condensed Combined Balance She5

Condensed Combined Balance Sheets (Parenthetical) - Wyndham Hotels & Resorts, Inc. - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	1,000	1,000
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

Condensed Combined Statements 6

Condensed Combined Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating Activities
Net income	$ 39	$ 33
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	19	18
Deferred income taxes	2	9
Net change in assets and liabilities:
Trade receivables	(14)	(13)
Prepaid expenses	(13)	(2)
Other current assets	(13)	(5)
Accounts payable, accrued expenses and other current liabilities	4	(12)
Deferred income	(5)	(5)
Proceeds from/(payments of) development advance notes, net	5	(1)
Other, net	(8)	1
Net cash provided by operating activities	16	23
Investing Activities
Property and equipment additions	(14)	(5)
Insurance proceeds	14	0
Net cash used in investing activities	0	(5)
Financing Activities
Net transfer to Parent	(14)	(20)
Proceeds from borrowings from Parent	13	6
Net cash used in financing activities	(1)	(14)
Effect of changes in exchange rates on cash, cash equivalents and restricted cash	(1)	0
Net increase in cash, cash equivalents and restricted cash	14	4
Cash, cash equivalents and restricted cash, beginning of period	59	30
Cash, cash equivalents and restricted cash, end of period	$ 73	$ 34

Condensed Combined Statements 7

Condensed Combined Statements of Parent's Net Investment - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance as of beginning of period	$ 1,262
Net income	39	$ 33	$ 230
Balance as of end of period	1,273		1,262
Parent’s Net Investment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance as of beginning of period	1,257	1,085	1,085
Net income	39	33
Net transfers to Parent	(14)	(20)
Cumulative effect of change in accounting standard			(15)
Balance as of end of period	$ 1,267	$ 1,098	$ 1,257

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation And Presentation Of Financial Statements [Line Items]
Basis of Presentation/Organization	Basis of Presentation Wyndham Hotels & Resorts Businesses (“Wyndham Hotels” or the “Company”) is a leading global hotel franchisor, licensing its renowned hotel brands to hotel owners in more than 80 countries around the world. Prior to May 31, 2018, the Company was wholly owned by Wyndham Worldwide Corporation (‘‘Wyndham Worldwide’’ and, collectively with its consolidated subsidiaries, ‘‘Parent’’). In May 2018, the Wyndham Worldwide board of directors approved the spin-off of its hotel franchising and management businesses through a pro rata distribution of all of the outstanding shares of Wyndham Hotels & Resorts, Inc. common stock to Wyndham Worldwide stockholders (the “Distribution”). Pursuant to the Distribution, on May 31, 2018, Wyndham Worldwide stockholders received one share of Wyndham Hotels & Hotels, Inc.’s common stock for each share of Wyndham Worldwide common stock held as of the close of business on May 18, 2018. In conjunction with the Distribution, Wyndham Hotels & Resorts, Inc. underwent an internal reorganization following which it became the holder, directly or through its subsidiaries, of the Wyndham Hotels & Resorts Businesses. Also in conjunction with the Distribution, Wyndham Worldwide Corporation was renamed Wyndham Destinations, Inc. (“Wyndham Destinations”). See Note -14 Subsequent Events for further details. The accompanying Condensed Combined Financial Statements include the accounts and transactions of Wyndham Hotels, as well as the entities in which Wyndham Hotels directly or indirectly has a controlling financial interest. The accompanying Condensed Combined Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America. All intercompany balances and transactions have been eliminated in the Condensed Combined Financial Statements. Wyndham Hotels’ Condensed Combined Financial Statements include certain indirect general and administrative costs allocated to it by Parent for certain functions and services including, but not limited to, executive office, finance and other administrative support. These expenses have been allocated to Wyndham Hotels on the basis of direct usage when identifiable, with the remainder allocated primarily based on its pro-rata share of combined revenues or headcount. Both Wyndham Hotels and Parent 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 Wyndham Hotels during the periods presented. In presenting the Condensed Combined Financial Statements, management makes estimates and assumptions that affect the amounts reported and related disclosures. Estimates, by their nature, are based on judgment and available information. Accordingly, actual results could differ from those estimates. In management’s opinion, the Condensed Combined Financial Statements contain all normal recurring adjustments necessary for a fair presentation of annual results reported. The results of operations reported for interim periods are not necessarily indicative of the results of operations for the entire year or any subsequent interim period. These Condensed Combined Financial Statements should be read in conjunction with the Company’s 2017 Combined Financial Statements included in Amendment No. 1 to Wyndham Hotels & Resorts, Inc.’s Registration Statement on Form 10, filed with the U.S. Securities and Exchange Commission on April 19, 2018. Business Description Wyndham Hotels operates in the following segments: • Hotel franchising — licenses the Company’s lodging brands and provides related services to third-party hotel owners and others. • Hotel management — provides hotel management services for full-service and limited-service hotels as well as two hotels that are owned by the Company. The Condensed Combined Financial Statements presented herein have been prepared on a stand-alone basis and are derived from the consolidated financial statements and accounting records of Wyndham Worldwide. The Condensed Consolidated Financial Statements include Wyndham Hotels’ assets, liabilities, revenues, expenses and cash flows and all entities in which Wyndham Hotels has a controlling financial interest. When evaluating an entity for consolidation, Wyndham Hotels first determines whether an entity is within the scope of the guidance for consolidation of variable interest entities (“VIEs”) and if it is deemed to be a VIE. If the entity is considered to be a VIE, Wyndham Hotels determines whether it would be considered the entity’s primary beneficiary. Wyndham Hotels consolidates those VIEs for which it has determined that it is the primary beneficiary. Wyndham Hotels will consolidate an entity not deemed a VIE upon a determination that it has a controlling financial interest. For entities where Wyndham Hotels does not have a controlling financial interest, the investments in such entities are classified as available-for-sale securities or accounted for using the equity or cost method, as appropriate.
Wyndham Hotels & Resorts, Inc.
Organization, Consolidation And Presentation Of Financial Statements [Line Items]
Basis of Presentation/Organization	Organization Wyndham Hotels and Resorts, Inc. (the “Corporation”) was incorporated as a Delaware corporation on October 24, 2017. Pursuant to a reorganization, the Corporation will become a holding corporation whose assets are expected to include all of the outstanding equity interest of Wyndham Hotels & Resorts Businesses. The Corporation will, through Wyndham Hotels & Resorts Businesses, continue to conduct the business now conducted by such entities.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements Recently Issued Accounting Pronouncements Leases. In February 2016, the Financial Accounting Standards Board (“FASB”) issued guidance which requires companies generally to recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. This guidance is effective for fiscal years beginning after December 15, 2018 and for interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Financial Instruments - Credit Losses . In June 2016, the FASB issued guidance which amends the guidance on measuring credit losses on financial assets held at amortized cost. The guidance requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Simplifying the Test for Goodwill Impairment . In January 2017, the FASB issued guidance which simplifies the current two-step goodwill impairment test by eliminating Step 2 of the test. The guidance requires a one-step impairment test in which an entity compares the fair value of a reporting unit with its carrying amount and recognizes an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, if any. This guidance is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years, and should be applied on a prospective basis. Early adoption is permitted for the interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Derivatives and Hedging - Targeted Improvements to Accounting for Hedging Activities. In August 2017, the FASB issued guidance intended to better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The guidance will expand and refine hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. This guidance is effective for fiscal years beginning after December 15, 2018 and for interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Recently Adopted Accounting Pronouncements Revenue from Contracts with Customers. In May 2014, the FASB issued guidance on revenue from contracts with customers. The guidance outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The guidance also requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Entities have the option to apply the new guidance under a retrospective approach to each prior reporting period presented or a modified retrospective approach with the cumulative effect of initially applying the new guidance recognized at the date of initial application within the statement of financial position. The Company adopted the guidance on January 1, 2018 utilizing the full retrospective transition method. This adoption primarily affected the accounting for initial fees, upfront costs, marketing and reservation expenses and loyalty revenues. Specifically, under the new guidance, initial fees are recognized ratably over the life of the noncancelable period of the franchise agreement and incremental upfront contract costs are deferred and expensed over the life of the noncancelable period of the franchise agreement. Loyalty revenues are deferred and primarily recognized over the loyalty points’ redemption pattern. Additionally, the Company no longer accrues a liability for future marketing and reservation costs when marketing and reservation revenues earned exceed costs incurred. Marketing and reservation costs incurred in excess of revenues earned continue to be expensed as incurred. The tables below summarize the impact of the adoption of the new revenue standard on the Company’s Condensed Combined Income Statement: Year Ended December 31, 2017 Net revenues Previously Reported Balance New Revenue Standard Adjusted Balance Royalties and franchise fees $ 375 $ (11 ) $ 364 Marketing, reservation and loyalty 407 (36 ) 371 Other 118 (20 ) 98 Net revenues 1,347 (67 ) 1,280 Expenses Marketing, reservation and loyalty 406 (33 ) 373 Operating 205 (22 ) 183 Total expenses 1,086 (55 ) 1,031 Income/(loss) before income taxes 255 (12 ) * 243 Provision for income taxes 12 1 * 13 Net income/(loss) 243 (13 ) 230 * The income tax provision consists of (i) a $4 million deferred tax provision resulting from a reduction in deferred tax assets recorded in connection with the retrospective adoption of the new revenue standard and the impact of the lower U.S. corporate income tax rate from the enactment of the U.S. Tax Cuts and Jobs Act and (ii) $3 million dollar tax benefit related to the $12 million loss before income taxes. The table below summarizes the impact of the adoption of the new revenue standard on the Company’s Condensed Combined Balance Sheet: At December 31, 2017 Assets Previously Reported Balance New Revenue Standard Adjusted Balance Other current assets $ 50 $ 4 $ 54 Total current assets 330 4 334 Other non-current assets 176 11 187 Total assets 2,122 15 2,137 Liabilities and net investment Deferred income 79 5 84 Total current liabilities 406 5 411 Deferred income taxes 181 (8 ) 173 Deferred income 76 88 164 Other non-current liabilities 78 (32 ) 46 Total liabilities 822 53 875 Parent’s net investment 1,295 (38 ) 1,257 Total liabilities and net investment 2,122 15 2,137 In addition, the cumulative impact to the Company’s Parent’s net investment at January 1, 2016, was a decrease of $29 million . Intra-Entity Transfers of Assets Other Than Inventory . In October 2016, the FASB issued guidance which requires companies to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. This guidance requires the modified retrospective approach and is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required, which resulted in a cumulative-effect benefit to retained earnings of $15 million . Clarifying the Definition of a Business . In January 2017, the FASB issued guidance clarifying the definition of a business, which assists entities when evaluating whether transactions should be accounted for as acquisitions of businesses or of assets. This guidance is effective on a prospective basis for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company adopted the guidance on January 1, 2018, as required. There was no material impact on its Condensed Combined Financial Statements and related disclosures. Compensation - Stock Compensation. In May 2017, the FASB issued guidance which provides clarification on when modification accounting should be used for changes to the terms or conditions of a share-based payment award. This guidance is effective for fiscal years beginning after December 15, 2017 and for interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required. There was no material impact on its Condensed Combined Financial Statements and related disclosures. Statement of Cash Flows . In August 2016, the FASB issued guidance intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This guidance requires the retrospective transition method and is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required. The impact of this new guidance resulted in payments of, and proceeds from, development advance notes being recorded within operating activities on its Condensed Combined Statements of Cash Flows. Restricted Cash . In November 2016, the FASB issued guidance which requires amounts generally described as restricted cash be included with cash and cash equivalents when reconciling the total beginning and ending amounts for the periods shown on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required, using a retrospective transition method. The impact of this guidance resulted in escrow deposits and restricted cash being included with cash, cash equivalents and restricted cash on the Condensed Combined Statements of Cash Flows. As of March 31, 2018, total cash, cash equivalents and restricted cash was $73 million , comprised of $71 million of cash and cash equivalents and $2 million of restricted cash, which is included within other current assets on the Condensed Combined Balance Sheet. As of December 31, 2017, total cash, cash equivalents and restricted cash was $59 million , comprised of $57 million of cash and cash equivalents and $2 million of restricted cash, which is included within other current assets on the Condensed Combined Balance Sheet.

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The principal source of revenues from franchising hotels is ongoing royalty fees, which are typically a percentage of gross room revenues of each franchised hotel. The Company recognizes royalty fee revenues as and when the underlying sales occur. The Company also receives non-refundable initial franchise fees, which are recognized as revenues over the initial non-cancellable period of the franchise agreement, commencing when all material services or conditions have been substantially performed. This occurs when a franchised hotel opens for business or when a franchise agreement is terminated after it has been determined that the franchised hotel will not open. The Company’s franchise agreements also require the payment of marketing and reservation fees, which are intended to reimburse the Company for expenses associated with operating an international, centralized reservation system, e-commerce channels such as the Company’s brand.com websites, as well as access to third-party distribution channels, such as online travel agents, advertising and marketing programs, global sales efforts, operations support, training and other related services. Marketing and reservation fees are recognized as revenue when the underlying sales occur. Although the Company is generally contractually obligated to spend the marketing and reservation fees it collects from franchisees in accordance with the franchise agreements, marketing and reservations costs are expensed as incurred. The Company earns revenues from its Wyndham Rewards loyalty program when a member stays at a participating hotel. These revenues are derived from a fee the Company charges a franchised or managed hotel based upon a percentage of room revenues generated from a Wyndham Rewards member’s stay. These fees are to reimburse the Company for expenses associated with member redemptions and activities that are related to the administering and marketing of the program. Revenues related to the loyalty program represent variable consideration and are recognized net of redemptions over time based upon loyalty point redemption patterns, which include an estimate of loyalty points that will expire or will never be redeemed. The Company earns revenue from its Wyndham Rewards co-branded credit card program, which is primarily generated by cardholder spending and the enrollment of new cardholders. The advance payments received under the program are recognized as a contract liability. The program primarily contains two performance obligations: (i) brand performance services, for which revenue is recognized over the contract term on a straight-line basis, and (ii) issuance and redemption of loyalty points, for which revenue is recognized over time based upon the redemption patterns of the loyalty points earned under the program, including an estimate of loyalty points that will expire or will never be redeemed. The Company provides management services for hotels under management contracts, which offer hotel owners all the benefits of a global brand and a full range of management, marketing and reservation services. In addition to the standard franchise services described above, the Company’s hotel management business provides hotel owners with professional oversight and comprehensive operations support services. The Company’s standard management agreement typically has a term of up to 25 years . The Company’s management fees are comprised of base fees, which are typically a specified percentage of gross revenues from hotel operations, and incentive fees, which are typically a specified percentage of a hotel’s gross operating profit. The base fees are recognized when the underlying sales occur and the management services are performed. Incentive fees are recognized when determinable, which is when the Company has met hotel operating performance metrics and the Company has determined that a significant reversal of revenues recognized will not occur. The Company also recognizes license and other revenues from Wyndham Worldwide for use of the “Wyndham” trademark and certain other trademarks. The Company also recognizes reimbursable payroll costs for operational employees at certain of the Company’s managed hotels as revenue. Although these costs are funded by hotel owners, accounting guidance requires the Company to report these fees on a gross basis as both revenues and expenses. In addition, the Company earns revenues from its two owned hotels, which consist primarily of (i) gross room rentals, (ii) food and beverage services and (iii) on-site spa, casino, golf and shop revenues. These revenues are recognized upon the completion of services. Contract Liabilities Contract liabilities generally represent payments or consideration received in advance for goods or services that the Company has not yet provided to the customer. Contract liabilities as of March 31, 2018 and December 31, 2017 are as follows: March 31, 2018 December 31, 2017 Deferred initial franchise fee revenue $ 98 $ 98 Deferred loyalty program revenue 53 54 Deferred co-branded credit card programs revenue 27 37 Deferred hotel management fee revenue 21 19 Deferred other revenue 7 8 Total $ 206 $ 216 Deferred initial franchise fees represent payments received in advance from prospective franchisees upon the signing of a franchise agreement and are generally recognized to revenue within 12 years. Deferred loyalty revenues represent the portion of loyalty program fees charged to franchisees, net of redemption costs, that have been deferred and will be recognized over time based upon loyalty point redemption patterns. Deferred co-branded credit card program revenue represents payments received in advance from the Company’s co-branded credit card partners primarily for card member activity, which is typically recognized within one year. Capitalized Contract Costs The Company incurs certain direct and incremental sales commissions costs in order to obtain hotel franchise and management contracts. Such costs are capitalized and subsequently amortized upon hotel opening over the first non-cancellable period of the agreement. In the event an agreement is terminated prior to the end of the first non-cancellable period, any unamortized cost is immediately expensed. As of March 31, 2018 and December 31, 2017 , capitalized contract costs were $25 million and $26 million , respectively. Practical Expedients The Company has not adjusted the consideration for the effects of a significant financing component if it expects, at contract inception, that the period between when the Company satisfied the performance obligation and when the customer paid for that good or service was one year or less. For contracts with customers that were modified before the beginning of the earliest reporting period presented, the Company did not retrospectively restate the revenue associated with the contract for those modifications. Instead, it reflected the aggregate effect of all prior modifications in determining (i) the performance obligations and transaction prices and (ii) the allocation of such transaction prices to the performance obligations. Performance Obligations A performance obligation is a promise in a contract with a customer to transfer a distinct good or service to the customer. The consideration received from a customer is allocated to each distinct performance obligation and recognized as revenue when, or as, each performance obligation is satisfied. The following table summarizes the Company’s remaining performance obligations for the twelve-month periods set forth below: 4/1/2018- 3/31/2019 4/1/2019- 3/31/2020 4/1/2020- 3/31/2021 Thereafter Total Initial franchise fee revenue $ 11 $ 10 $ 8 $ 69 $ 98 Loyalty program revenue 34 13 5 1 53 Co-branded credit card programs revenue 22 3 2 — 27 Hotel management fee revenue 1 — — 20 21 Other revenue 1 1 1 4 7 Total $ 69 $ 27 $ 16 $ 94 $ 206 Disaggregation of Net Revenues The table below presents a disaggregation of the Company’s net revenues from contracts with customers by major services and products for each of the Company’s segments: Three Months Ended March 31, 2018 2017 Hotel Franchising Royalties and franchise fees $ 79 $ 73 Marketing, reservation and loyalty 84 77 License and other revenues from Parent 17 16 Other 23 25 Total Hotel Franchising 203 191 Hotel Management Owned 23 23 Managed 7 7 Royalties and franchise fees 3 2 Cost reimbursements 66 66 Total Hotel Management 99 98 Net Revenues $ 302 $ 289

Franchising, Marketing and Rese

Franchising, Marketing and Reservation Activities	3 Months Ended
	Mar. 31, 2018
Franchisors [Abstract]
Franchising and Marketing/Reservation Activities	Franchising, Marketing and Reservation Activities Royalties and franchise fee revenues on the Condensed Combined Statements of Income include initial franchise fees of $3 million and $4 million for the three months ended March 31, 2018 and 2017 , respectively. In accordance with the franchise agreements, generally Wyndham Hotels is contractually obligated to expend the marketing and reservation fees it collects from franchisees for the operation of an international, centralized, brand-specific reservation system and for marketing purposes such as advertising, promotional and co-marketing programs, and training for the respective franchisees. Additionally, Wyndham Hotels is required to provide certain services to its franchisees, including technology and purchasing programs. Wyndham Hotels may, at its discretion, provide development advance notes to certain franchisees or hotel owners in order to assist them in converting to one of Wyndham Hotels’ brands, building a new hotel to be flagged under one of Wyndham Hotels’ brands or in assisting in other franchisee expansion efforts. Provided the franchisee/hotel owner is in compliance with the terms of the franchise/management agreement, all or a portion of the development advance notes may be forgiven by Wyndham Hotels over the period of the franchise/management agreement, which typically ranges from 10 to 20 years. Otherwise, the related principal is due and payable to Wyndham Hotels. In certain instances, Wyndham Hotels may earn interest on unpaid franchisee development advance notes. Such interest was not significant during the three months ended March 31, 2018 and 2017 . Development advance notes recorded on the Condensed Combined Balance Sheets amounted to $60 million and $64 million as of March 31, 2018 and December 31, 2017 , respectively, and are classified within other non-current assets on the Condensed Combined Balance Sheets. During the three months ended March 31, 2018 and 2017 , Wyndham Hotels recorded $1 million and $2 million , respectively, related to the forgiveness of these notes. Such amounts are recorded as a reduction of franchise fees on the Condensed Combined Statements of Income. Wyndham Hotels recorded less than $1 million during both the three months ended March 31, 2018 and 2017 of bad debt expenses related to development advance notes. Such expenses were reported within operating expenses on the Condensed Combined Statements of Income. Wyndham Hotels received $8 million and $2 million of proceeds from development advance notes during the three months ended March 31, 2018 and 2017 , respectively, and issued $3 million of development advance notes during both the three months ended March 31, 2018 and 2017 . These amounts are reflected net in operating activities on the Condensed Combined Statements of Cash Flows.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets consisted of: As of March 31, 2018 As of December 31, 2017 Gross Accumulated Net Gross Accumulated Net Unamortized Intangible Assets: Goodwill $ 421 $ 423 Trademarks $ 683 $ 683 Amortized Intangible Assets: Franchise agreements $ 635 $ 416 $ 219 $ 640 $ 417 $ 223 Management agreements 33 9 24 33 8 25 Trademarks 10 1 9 10 1 9 Other 6 3 3 6 3 3 $ 684 $ 429 $ 255 $ 689 $ 429 $ 260 The changes in the carrying amount of goodwill are as follows: Balance as of December 31, 2017 Adjustments to Goodwill Balance as of March 31, 2018 Hotel Franchising $ 385 $ (2 ) $ 383 Hotel Management 38 — 38 Total $ 423 $ (2 ) $ 421 Amortization expense relating to amortizable intangible assets was as follows: Three Months Ended March 31, 2018 2017 Franchise agreements $ 4 $ 4 Management agreements 1 1 Total * $ 5 $ 5 * Included as a component of depreciation and amortization on the Condensed Combined Statements of Income.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company is part of a consolidated U.S. federal income tax return with Wyndham Worldwide and other subsidiaries that are not included in its Condensed Combined Financial Statements. Income taxes as presented in the Company’s Condensed Combined Financial Statements present current and deferred income taxes of the consolidated federal tax filing attributed to the Company using the separate return method. The separate return method applies the accounting guidance for income taxes to the financial statements as if the Company were a separate taxpayer. The Company is no longer subject to U.S. federal income tax examinations for years prior to 2014. The Company is no longer subject to state and local, or foreign, income tax examinations for years prior to 2009. During the three months ended March 31, 2018 and 2017, Wyndham Worldwide paid $11 million of federal and state income tax liabilities related to the Company, which is reflected in its Condensed Combined Financial Statements as an increase to Parent’s net investment. Additionally, the Company made foreign income tax payments, net of refunds, in the amount of $2 million during the three months ended March 31, 2018 and 2017. The Company’s effective tax rates were 29.1% and 40.0% during the three months ended March 31, 2018 and 2017, respectively. The decrease was principally due to the reduction in the corporate income tax rate resulting from the enactment of the U.S. Tax Cuts and Jobs Act. During the three months ended March 31, 2018, the Company did not record any additional measurement-period adjustments related to the impact from the U.S. Tax Cuts and Jobs Act recorded in 2017, since none of the Company’s estimates have changed from year-end. However, the Company is continuing to gather additional information to complete its accounting no later than December 31, 2018.

Fair Value

Fair Value	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Wyndham Hotels measures its financial assets and liabilities at fair value on a recurring basis and utilizes the fair value hierarchy to determine such fair values. Financial assets and liabilities carried at fair value are classified and disclosed in one of the following three categories: Level 1: Quoted prices for identical instruments in active markets. Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose significant value driver is observable. Level 3: Unobservable inputs used when little or no market data is available. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement falls has been determined based on the lowest level input (closest to Level 3) that is significant to the fair value measurement. Wyndham Hotels’ assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. The fair value of financial instruments is generally determined by reference to market values resulting from trading on a national securities exchange or in an over-the-counter market. In cases where quoted market prices are not available, fair value is based on estimates using present value or other valuation techniques, as appropriate. The carrying amounts of cash and cash equivalents, restricted cash, trade receivables, accounts payable and accrued expenses and other current liabilities approximate fair value due to the short-term maturities of these assets and liabilities. In addition, the carrying value of the Debt due to Parent approximated fair value at March 31, 2018 and December 31, 2017 . Financial Instruments Changes in interest rates and foreign exchange rates expose Wyndham Hotels to market risk. Wyndham Hotels also uses cash flow hedges as part of its overall strategy to manage its exposure to market risks associated with fluctuations in interest rates and foreign currency exchange rates. As a matter of policy, Wyndham Hotels only enters into transactions that it believes will be highly effective at offsetting the underlying risk, and it does not use derivatives for trading or speculative purposes. Foreign Currency Risk Wyndham Hotels has foreign currency rate exposure to exchange rate fluctuations worldwide particularly with respect to the Canadian Dollar, the Chinese Yuan, the Euro, the British Pound and the Australian Dollar. Wyndham Hotels uses foreign currency forward contracts at various times to manage and reduce the foreign currency exchange rate risk associated with its foreign currency denominated receivables and payables, forecasted royalties, and forecasted earnings and cash flows of foreign subsidiaries and other transactions. Gains and losses recognized in income were not material for the three months ended March 31, 2018 and 2017 . Credit Risk and Exposure Wyndham Hotels is exposed to counterparty credit risk in the event of nonperformance by counterparties to various agreements and sales transactions. Wyndham Hotels manages such risk by evaluating the financial position and creditworthiness of such counterparties and often by requiring collateral in instances in which financing is provided. Wyndham Hotels mitigates counterparty credit risk associated with its derivative contracts by monitoring the amounts at risk with each counterparty to such contracts, periodically evaluating counterparty creditworthiness and financial position, and where possible, dispersing its risk among multiple counterparties. As of March 31, 2018, Wyndham Hotels had $46 million of management guarantee receivables related to hotel management agreements that provide the hotel owners with a guarantee of a certain level of profitability based upon various metrics. The collectability of these receivables is contingent on the future profitability of the managed hotels subject to the management agreements. See Note 8 - Commitments and Contingencies for further detail.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company is involved in claims, legal and regulatory proceedings, and governmental inquiries related to the Company’s business. Litigation Wyndham Hotels is involved in claims, legal and regulatory proceedings and governmental inquiries arising in the ordinary course of its business including but not limited to: breach of contract, fraud and bad faith claims with franchisees in connection with franchise agreements and with owners in connection with management contracts, negligence, breach of contract, fraud, employment, consumer protection and other statutory claims asserted in connection with alleged acts or occurrences at owned, franchised or managed properties or in relation to guest reservations and bookings. Wyndham Hotels records an accrual for legal contingencies when it determines, after consultation with outside counsel, that it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. In making such determinations, Wyndham Hotels evaluates, among other things, the degree of probability of an unfavorable outcome and, when it is probable that a liability has been incurred, its ability to make a reasonable estimate of loss. Wyndham Hotels reviews these accruals each reporting period and makes revisions based on changes in facts and circumstances, including changes to its strategy in dealing with these matters. Wyndham Hotels believes that it has adequately accrued for such matters with reserves of $3 million as of March 31, 2018 and December 31, 2017 . For matters not requiring accrual, Wyndham Hotels believes that such matters will not have a material effect on its results of operations, financial position or cash flows based on information currently available. However, litigation is inherently unpredictable and, although Wyndham Hotels believes that its accruals are adequate and/or that it has valid defenses in these matters, unfavorable results could occur. As such, an adverse outcome from such proceedings for which claims are awarded in excess of the amounts accrued, if any, could be material to Wyndham Hotels with respect to earnings and/or cash flows in any given reporting period. As of March 31, 2018 , the potential exposure resulting from adverse outcomes of such legal proceedings could, in the aggregate, range up to $12 million in excess of recorded accruals. However, Wyndham Hotels does not believe that the impact of such litigation will result in a material liability to Wyndham Hotels in relation to its combined financial position or liquidity. Other Guarantees/Indemnifications The Company has entered into hotel management agreements that provide the hotel owner with a guarantee of a certain level of profitability based upon various metrics. Under such agreements, the Company would be required to compensate the hotel owner for any profitability shortfall over the life of the management agreement up to a specified aggregate amount. For certain agreements, the Company may be able to recapture all or a portion of the shortfall payments in the event that future operating results exceed targets. The original terms of the Company’s existing guarantees range from eight to 10 years. As of March 31, 2018 , the maximum potential amount of future payments that may be made under these guarantees was $110 million with a combined annual cap of $27 million . These guarantees have a remaining life of approximately five to seven years with a weighted average life of approximately five years. In connection with such performance guarantees, as of March 31, 2018 , the Company maintained a liability of $21 million , of which $16 million was included in other non-current liabilities and $5 million was included in accrued expenses and other current liabilities on its Condensed Combined Balance Sheet. As of March 31, 2018 , the Company also had a corresponding $11 million asset related to these guarantees, of which $10 million was included in other non-current assets and $1 million was included in other current assets on its Condensed Combined Balance Sheet. As of December 31, 2017 , the Company maintained a liability of $23 million , of which $16 million was included in other non-current liabilities and $7 million was included in accrued expenses and other current liabilities on its Condensed Combined Balance Sheet. As of December 31, 2017 , the Company also had a corresponding $12 million asset related to the guarantees, of which $1 million was included in other non-current assets and $11 million was included in other current assets on its Condensed Combined Balance Sheet. Such assets are being amortized on a straight-line basis over the life of the agreements. The amortization expense for the performance guarantees noted above was less than $1 million and $1 million for the three months ended March 31, 2018 and 2017 , respectively. For guarantees subject to recapture provisions, the Company had a receivable of $46 million as of March 31, 2018 , of which $43 million was included in other non-current assets and $3 million was included in other current assets on its Condensed Combined Balance Sheet. As of December 31, 2017 , the Company had a receivable of $41 million which was included in other non-current assets on its Condensed Combined Balance Sheet. Such receivables were the result of payments made to date that are subject to recapture and which the Company believes will be recoverable from future operating performance. La Quinta Acquisition In January 2018, Wyndham Worldwide entered into an agreement with La Quinta Holdings Inc. (“La Quinta Holdings”) to acquire its hotel franchising and management businesses (“La Quinta”) for $1.95 billion in cash. The acquisition closed in the second quarter of 2018 and La Quinta became a wholly-owned subsidiary of Wyndham Hotels. At the time that Wyndham Worldwide entered into the agreement to purchase La Quinta, it obtained financing commitments of $2.0 billion in the form of a 364 -day senior unsecured bridge term loan facility (the ‘‘bridge term loan facility’’) to fund the La Quinta acquisition. For additional information on this transaction please refer to Note 14 - Subsequent Events.

Debt Due to Parent

Debt Due to Parent	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Debt Due to Parent	Debt Due to Parent Wyndham Hotels had $197 million and $184 million of outstanding borrowings from its Parent as of March 31, 2018 and December 31, 2017 , respectively. At March 31, 2018 , $67 million of the outstanding borrowings was attributable to an agreement with a subsidiary of Wyndham Worldwide to fund Wyndham Hotels’ acquisition of Fen Hotels in November 2016. The borrowing bears interest at a fixed rate of 6.33% per annum and is payable in a lump sum on December 1, 2026. At March 31, 2018 , $14 million of the outstanding borrowings was attributable to an agreement with a subsidiary of Wyndham Worldwide to fund an internal reorganization in December 2017. The borrowing bears interest at a fixed rate of 6.25% per annum and is payable in a lump sum on December 7, 2027. In the event that Wyndham Hotels ceases to be a wholly-owned subsidiary of Wyndham Worldwide, both loans may become payable upon demand. All of the remaining outstanding borrowings from the Parent are short-term and bear interest at LIBOR plus 65 basis points. Wyndham Hotels’ interest expense was $1 million and $2 million for the three months ended March 31, 2018 and 2017 , respectively.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation Wyndham Worldwide maintains a stock-based compensation plan (the “Stock Plan”) for the benefit of its officers, directors and employees. The following disclosures represent the portion of the Stock Plan activity attributable to Wyndham Hotels employees. All share-based compensation awards granted under the Stock Plan relate to Wyndham Worldwide common stock. As such, all related equity account balances are reflected in Wyndham Worldwide’s Consolidated Statements of Equity and have not been reflected in Wyndham Hotels’ Condensed Combined Financial Statements. Incentive Equity Awards Granted by Wyndham Worldwide The activity related to incentive equity awards (in the form of time-vesting restricted stock units (“RSUs”) and performance-vesting restricted stock units (“PSUs”)) granted by Wyndham Worldwide to Wyndham Hotels employees for the three months ended March 31, 2018 consisted of the following: RSUs PSUs Number of Weighted Number Weighted Balance as of December 31, 2017 0.3 $ 79.96 0.1 $ 81.05 Granted (a) 0.1 115.61 — — Vested/exercised (0.1 ) 78.55 — — Balance as of March 31, 2018 0.3 (b)(c) $ 87.63 0.1 (d) $ 77.08 (a) Primarily represents awards granted by Wyndham Worldwide on March 1, 2018. (b) Aggregate unrecognized compensation expense related to RSUs was $21 million as of March 31, 2018 , which is expected to be recognized over a weighted average period of 2.8 years . (c) Approximately 0.3 million RSUs outstanding as of March 31, 2018 are expected to vest over time. (d) Maximum aggregate unrecognized compensation expense related to PSUs was $2 million as of March 31, 2018 , which is expected to be recognized over a weighted average period of 1.6 years . Stock-Based Compensation Expense Under the Stock Plan, Wyndham Worldwide awarded RSUs and PSUs to certain employees. Stock-based compensation expense for these awards amounted to $3 million and $2 million for the three months ended March 31, 2018 and 2017 , respectively. In August 2017, in conjunction with the spin-off of Wyndham Worldwide’s hotel franchising and management businesses, the Wyndham Worldwide board of directors approved certain modifications to the incentive equity awards granted by Wyndham Worldwide, which modifications were contingent upon the completion of the spin-off.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Information	Segment Information The reportable segments presented below represent Wyndham Hotels’ operating segments for which separate financial information is available and is utilized on a regular basis by its chief operating decision maker to assess performance and allocate resources. In identifying its reportable segments, Wyndham Hotels also considers the nature of services provided by its operating segments. Management evaluates the operating results of each of its reportable segments based upon net revenues and “Adjusted EBITDA”, which is defined as net income excluding interest expense, depreciation and amortization, impairment charges, restructuring and related charges, contract termination costs, transaction-related costs (acquisition-, disposition- or separation-related), stock-based compensation expense, early extinguishment of debt costs and income taxes. Wyndham Hotels believes that Adjusted EBITDA is a useful measure of performance for its industry segments which, when considered with U.S. GAAP measures, Wyndham Hotels believes gives a more complete understanding of its operating performance. Wyndham Hotels’ presentation of Adjusted EBITDA may not be comparable to similarly-titled measures used by other companies. Three Months Ended March 31, 2018 2017 Net Revenues Adjusted EBITDA Net Revenues Adjusted EBITDA Hotel Franchising $ 203 $ 86 $ 191 $ 78 Hotel Management 99 16 98 9 Total Reportable Segments 302 102 289 87 Corporate and Other * — (10 ) — (9 ) Total Company $ 302 $ 92 $ 289 $ 78 * Includes the elimination of transactions between segments. Reconciliation of Net income to Adjusted EBITDA Three Months Ended March 31, 2018 2017 Net income $ 39 $ 33 Provision for income taxes 16 22 Depreciation and amortization 19 18 Interest expense, net 1 2 Stock-based compensation 3 2 Separation-related 12 — Transaction-related 2 — Restructuring — 1 Adjusted EBITDA $ 92 $ 78

Separation-Related and Transact

Separation-Related and Transaction-Related Costs	3 Months Ended
	Mar. 31, 2018
Discontinued Operations and Disposal Groups [Abstract]
Separation-Related and Transaction-Related Costs	Separation-Related and Transaction-Related Costs On May 31, 2018, Wyndham Worldwide completed the Distribution, which resulted in Wyndham Worldwide’s operations being held by two separate, publicly traded companies (see Note 1 - Basis of Presentation for further details). For the three months ended March 31, 2018 , the Company incurred $12 million of separation-related costs associated with its spin-off from Wyndham Worldwide. These costs primarily consist of severance and other employee-related costs. For the three months ended March 31, 2018 , the Company incurred $2 million of transaction-related costs consisting primarily of $7 million related to the Company’s planned acquisition of La Quinta, offset by a $5 million reversal of an accrued acquisition-related contingency associated with the Company’s Rio Mar property.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Wyndham Hotels has a number of existing arrangements whereby Parent has provided services to Wyndham Hotels. Cash Management Parent uses a centralized cash management process. The majority of Wyndham Hotels’ daily cash receipts are transferred to Parent and Parent funds Wyndham Hotels’ operating and investing activities as needed. Accordingly, the cash and cash equivalents held by Parent were not allocated to Wyndham Hotels for any of the periods presented. Wyndham Hotels reflects transfers of cash between the Company and Parent as a component of Due to Parent, net on its Condensed Combined Balance Sheets. Net Parent Transfers The components of net transfers to Parent in the Condensed Combined Statements of Parent’s Net Investment were as follows: Three Months Ended March 31, 2018 2017 Cash pooling and general financing activities $ (44 ) $ (49 ) Indirect general corporate overhead allocations 9 9 Corporate allocations for shared services 7 7 Stock-based compensation allocations 3 2 Income taxes 11 11 Net transfers to Parent $ (14 ) $ (20 ) Debt Due to Parent Wyndham Hotels had $197 million and $184 million of outstanding borrowings from its Parent as of March 31, 2018 and December 31, 2017 , respectively. See Note 9 - Debt Due to Parent for further detail. Services Provided by Parent Wyndham Hotels’ combined financial statements include costs for services that its Parent provides to the Company including, but not limited to, information technology support, financial services, human resources and other shared services. Historically, these costs were charged to Wyndham Hotels on a basis determined by its Parent to reflect a reasonable allocation of actual costs incurred to perform the services. During the three months ended March 31, 2018 and 2017 , Wyndham Hotels was charged $7 million for such services, which were included in Operating and General and administrative expenses in Wyndham Hotels’ Condensed Combined Statements of Income. Additionally, Parent allocated indirect general corporate overhead costs to Wyndham Hotels for certain functions and services provided, including, but not limited to, executive facilities, shared service technology platforms, finance and other administrative support. Accordingly, the Company recorded $9 million of expenses for indirect general corporate overhead from Parent for both the three months ended March 31, 2018 and 2017 , which are included in General and administrative expenses within its Condensed Combined Statements of Income. These allocations may not, however, reflect the expense Wyndham Hotels would have incurred as an independent, publicly traded company for the periods presented. Actual costs that may have been incurred had Wyndham Hotels been a stand-alone company would depend on a number of factors, including the chosen organizational structure, the functions Wyndham Hotels might have performed itself or outsourced and strategic decisions Wyndham Hotels might have made in areas such as information technology and infrastructure. Following the Distribution, Wyndham Hotels will perform these functions using its own resources or purchased services from either Parent or third parties. For an interim period some of these functions will continue to be provided by Parent under a transition services agreement. Insurance Parent provides the Company with insurance coverage for general liability, property, business interruption and other risks with respect to business operations and charges the Company a fee based on estimates of claims. Wyndham Hotels was charged $1 million for insurance during the three months ended March 31, 2018 and 2017 , respectively, which was included in the Condensed Combined Statements of Income. Defined Contribution Benefit Plans Parent administers and maintains domestic defined contribution savings plans and a domestic deferred compensation plan that provide eligible employees of Wyndham Hotels an opportunity to accumulate funds for retirement. Parent matches the contributions of participating employees on the basis specified by each plan. Wyndham Hotels’ cost for these plans was $2 million during the three months ended March 31, 2018 and 2017 .

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Event [Line Items]
Subsequent Events	Subsequent Events Senior Unsecured Notes Offering In April 2018, Wyndham Hotels & Resorts, Inc. issued $500 million of senior unsecured notes, which mature in 2026 and bear interest at a rate of 5.375% per year. Interest is payable semi-annually in arrears on October 15 and April 15 of each year, commencing on October 15, 2018. The notes were initially guaranteed by the Parent on a senior unsecured basis and, immediately prior to the consummation of the spin-off, Parent’s guarantee of the notes was released. During May 2018, Wyndham Hotels entered into a second supplemental indenture with certain of its wholly owned domestic subsidiaries, pursuant to which they became guarantors of the notes. Wyndham Hotels replaced a portion of Wyndham Worldwide’s bridge term loan facility with the net cash proceeds of the notes, reducing Parent’s outstanding bridge term loan facility commitments to approximately $1.5 billion . The remainder of the bridge term loan facility was terminated in conjunction with the issuance of the Term Loan described below. Wyndham Worldwide paid $9 million to obtain such financing commitments. Distribution of Wyndham Hotels Common Stock to Parent Shareholders In May 2018, the Wyndham Worldwide board of directors approved the Distribution of Wyndham Hotels & Resorts, Inc. common stock to Wyndham Worldwide Corporation stockholders to effect the spin-off of Wyndham Hotels. Wyndham Worldwide’s board of directors set the record date for the Distribution as the close of business on May 18, 2018 and the Distribution occurred on May 31, 2018. Wyndham Worldwide stockholders received one share of Wyndham Hotels & Resorts, Inc. common stock for each share of Wyndham Worldwide common stock they owned as of the record date. Approximately 100 million shares of Wyndham Hotels’ common stock were distributed to Wyndham Worldwide stockholders on May 31, 2018. Wyndham Hotels common stock began “regular way” trading on the New York Stock Exchange under the ticker symbol “WH” on June 1, 2018. In connection with the Distribution, Wyndham Hotels entered into several agreements with Wyndham Destinations (previously known as Wyndham Worldwide ) that govern the relationship of the parties following the spin-off, including a separation and distribution agreement, an employee matters agreement, a tax matters agreement, a transition services agreement and a license, development and noncompetition agreement. These agreements have either not existed historically, or may be on different terms than the terms of the arrangement or agreements that existed prior to the spin-off. These Condensed Combined Financial Statements do not reflect the effect of these new and/or revised agreements. Stock Repurchase Program On May 9, 2018, Wyndham Hotels & Resorts, Inc.’s Board of Directors approved a stock repurchase program, which became effective immediately following, and conditional upon, the completion of the Distribution, under which it is authorized to repurchase up to $300 million of its outstanding common stock. Dividend Declaration On May 17, 2018, Wyndham Hotels & Resorts, Inc.’s Board of Directors declared, conditional upon the completion of the Distribution, a quarterly cash dividend with respect to its common stock of $0.25 per share, which will be paid on June 29, 2018 to the Company’s stockholders of record as of the close of business on June 15, 2018. The La Quinta Acquisition On May 30, 2018, Wyndham Hotels completed its previously announced acquisition of La Quinta’s hotel franchising and hotel management business for $1.95 billion in cash. The addition of La Quinta’s over 900 franchised hotels with a total of nearly 89,000 rooms builds Wyndham Hotels’ midscale presence and expands its reach further into the upper-midscale segment of the lodging industry. In addition, this transaction expands the Company’s number of managed hotel properties from 116 to more than 430 . In conjunction with the acquisition, stockholders of La Quinta Holdings received $16.80 per share in cash (approximately $1.0 billion in aggregate), and Wyndham Hotels repaid approximately $715 million of La Quinta Holdings' debt and set aside a reserve of $240 million for estimated taxes expected to be incurred in connection with the taxable spin-off of La Quinta Holdings’ owned real estate assets into CorePoint Lodging, Inc., which occurred immediately prior to the acquisition of La Quinta. Wyndham Hotels financed the $1.95 billion acquisition with proceeds from its $500 million offering of 5.375% senior notes due 2026 completed in April and a $1.6 billion term loan due 2025 that closed in connection with the acquisition. A determination of the acquisition-date fair value of the assets acquired and the liabilities assumed at closing is pending the completion of an appraisal that will be performed by a third-party valuation specialist based on valuation techniques that Wyndham Hotels deems appropriate. There are no revenues or results of operations of La Quinta included in Wyndham Hotel’s Condensed Combined Statements of Operations for the three months ended March 31, 2018. Excluding any fair value and other acquisition-related adjustments, Wyndham Hotels’ Pro Forma Net Revenues and Operating income would have been $457 million and $59 million , respectively, during the three months ended March 31, 2018, if La Quinta’s historical results had been included in Wyndham Hotels’ Condensed Combined Statement of Operations since January 1, 2018. For 2017, Pro Forma Net Revenues and Net Income would have been $2,041 million and $263 million , respectively. Credit Agreement In May 2018, in connection with the La Quinta acquisition, Wyndham Hotels & Resorts, Inc. entered into new senior secured credit facilities (the “Credit Facilities”) in an aggregate principal amount of $2.35 billion , consisting of a term loan (the “Term Loan”) in an aggregate principal amount of $1.6 billion maturing in 2025 and of a revolving credit facility in an aggregate principal amount of $750 million maturing in 2023, which was undrawn at closing. Wyndham Hotels & Resorts, Inc. used the proceeds from the Term Loan primarily to finance the cash consideration for the La Quinta acquisition, as well as to pay related fees and expenses and for general corporate purposes. The interest rate per annum applicable to the Term Loan is equal to, at the borrower’s option, either a base rate plus a margin of 0.75% or LIBOR plus a margin of 1.75% . The interest rate per annum applicable to borrowings under the revolving credit facility is equal to, at the borrower’s option, either a base rate plus a margin ranging from 0.50% to 1.00% or LIBOR plus a margin ranging from 1.50% to 2.00% , in either case based upon the total leverage ratio of the borrower and its restricted subsidiaries. The LIBOR rate with respect to the Term Loan is subject to a “floor” of 0% . The Term Loan will amortize in equal quarterly installments in aggregate annual amounts equal to 1.00% of the original principal amount thereof. Borrowings under the revolving credit facility are not subject to interim amortization. The Term Loan is subject to standard mandatory prepayment provisions including (i) 100% of the net cash proceeds from issuances or incurrence of debt by the borrowers or any of its restricted subsidiaries (other than with respect to certain permitted indebtedness); (ii) 100% (with step-downs to 50% and 0% based upon achievement of specified first-lien leverage ratios) of the net cash proceeds from certain sales or other dispositions of assets by the borrower or any of its restricted subsidiaries in excess of a certain amount and subject to customary reinvestment provisions and certain other exceptions; and (iii) 50% (with step-downs to 25% and 0% based upon achievement of specified first-lien leverage ratios) of annual (commencing with the 2019 fiscal year) excess cash flow of the borrower and its restricted subsidiaries, subject to customary exceptions and limitations. The Credit Facilities are guaranteed, jointly and severally, by certain of Wyndham Hotels & Resorts, Inc.’s wholly-owned domestic subsidiaries and secured by a first-priority security interest in substantially all of the assets of Wyndham Hotels & Resorts, Inc. and those subsidiaries. The Credit Facilities were initially guaranteed by Wyndham Worldwide, which guarantee was released immediately prior to the consummation of the spin-off. The Credit Facilities contain customary covenants that, among other things, restrict, subject to certain exceptions, Wyndham Hotels & Resorts, Inc. and its restricted subsidiaries’ ability to grant liens on Wyndham Hotels & Resorts, Inc. and its restricted subsidiaries’ assets, incur indebtedness, sell assets, make investments, engage in acquisitions, mergers or consolidations and pay certain dividends and other restricted payments. The Credit Facilities require Wyndham Hotels & Resorts, Inc. to comply with financial maintenance covenants to be tested quarterly, consisting of a maximum first lien leverage ratio. Subject to customary conditions and restrictions, Wyndham Hotels & Resorts, Inc. may obtain incremental term loans and/or revolving loans in an aggregate amount not to exceed (i) the greater of $550 million and 100% of EBITDA, plus (ii) the amount of all voluntary prepayments and commitment reductions under the Credit Facilities, plus (iii) additional amounts subject to certain leverage-based ratio tests. The Credit Facilities also contain certain customary events of default, including, but not limited to: (i) failure to pay principal, interest, fees or other amounts under the Credit Facilities when due, taking into account any applicable grace period; (ii) any representation or warranty proving to have been incorrect in any material respect when made; (iii) failure to perform or observe covenants or other terms of the Credit Facilities subject to certain grace periods; (iv) a cross-default and cross-acceleration with certain other material debt; (v) bankruptcy events; (vi) certain defaults under ERISA; and (vii) the invalidity or impairment of security interests. On May 30, 2018, Wyndham Hotels hedged a portion of its $1.6 billion Term Loan. The pay-fixed/receive-variable interest rate swaps have a total notional amount $1.0 billion , of which $500 million has a term of five years and $500 million has a term of two and half years, with fixed rates of 2.66% and 2.52% , respectively. The variable rates of the swap agreements are based on one-month LIBOR. Credit Support Provided for Wyndham Worldwide’s Sale of its European Vacation Rentals Business In May 2018, Wyndham Destination Network, LLC (“WDN”), a subsidiary of Parent, and certain other Parent subsidiaries, completed the previously announced sale of the European Vacation Rentals business to Compass IV Limited, an affiliate of Platinum Equity, LLC. In connection with the sale of the European Vacation Rentals business, Wyndham Hotels has provided certain post-closing credit support in the form of guarantees of up to approximately $87 million to ensure that the business meets the requirements of certain service providers and regulatory authorities. In addition, WDN has agreed that either Parent or Wyndham Hotels will provide an additional $47 million in post-closing credit support to certain regulatory authorities by September 30, 2018. In connection with such additional post-closing credit support, Parent has deposited $47 million in escrow account funding. The escrow account funding will be released to Parent to the extent alternative post-closing credit support is provided. Such post-closing credit support may be called if the European Vacation Rentals business fails to meets its primary obligation to pay amounts when due. The European Vacation Rentals business has provided an indemnity to Parent in the event that the post-closing credit support is enforced or called upon. Pursuant to the terms of the Separation and Distribution Agreement that was entered into in connection with the Distribution, Wyndham Hotels will assume one-third and Parent will assume two-thirds of any such losses actually incurred by the Parent or Wyndham Hotels in the event that these credit support arrangements are enforced or called upon by any beneficiary and any amounts paid or received by Parent in respect of any indemnification claims made. Wyndham Hotels will record the fair value of its post-closing credit support guarantee with its June 30, 2018 Condensed Consolidated Balance Sheet. License Agreement related to Wyndham Worldwide’s Sale of its European Vacation Rentals Business In connection with its sale, the European Vacation Rentals business has entered into a 20 -year agreement under which it will pay Wyndham Hotels a royalty fee of 1% of net revenue for the right to use the “by Wyndham” endorser brand. Sale of Knights Inn In May 2018, Wyndham Hotels sold its Knights Inn brand and franchise system to a subsidiary of RLH Corporation for $27 million in cash, subject to customary closing conditions and certain post-closing adjustments. Wyndham Hotels expects to record a pretax gain of approximately $20 million within transaction-related expenses on the Condensed Combined Statement of Income in connection with the sale of Knights Inn. Debt Due to Parent Prior to the Distribution on May 31, 2018, Wyndham Hotels' outstanding borrowings from its Parent of $197 million was contributed to Parent’ s net investment.
Wyndham Hotels & Resorts, Inc.
Subsequent Event [Line Items]
Subsequent Events	Subsequent Events During April and May 2018, the Corporation underwent an internal reorganization, pursuant to which it became the holder, directly or through its subsidiaries, of the Wyndham Hotels & Resorts Businesses. On May 31, 2018, Wyndham Destinations, Inc. (previously known as Wyndham Worldwide Corporation) completed the previously announced spin-off of the hotel franchising and management business (the “Wyndham Hotels & Resorts businesses”) from (“Wyndham Destinations”) through the pro rata distribution of all of the shares of outstanding common stock of Wyndham Hotels & Resorts, Inc. to Wyndham Destinations’ stockholders (the “Distribution”). Following the Distribution, the Corporation became an independent, publicly traded company. The Corporation will, through the Wyndham Hotels & Resorts Businesses, continue to conduct the business that is currently conducted by such entities.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2018
Wyndham Hotels & Resorts, Inc.
Summary Of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies The condensed balance sheets have been prepared in accordance with accounting principles generally accepted in the United States of America. Separate statements of operations, changes in stockholder’s equity and cash flows have not been presented in the financial statements since there have been no activities in this entity during the period from October 24, 2017 (date of inception) to March 31, 2018.

Stockholder's Equity

Stockholder's Equity	3 Months Ended
	Mar. 31, 2018
Wyndham Hotels & Resorts, Inc.
Class of Stock [Line Items]
Stockholder's Equity	Stockholder’s Equity The Corporation is authorized to issue 1,000 shares of common stock, par value $0.01 per share (“Common Stock”). Under the Corporation’s certificate of incorporation in effect as of October 24, 2017, all shares of Common Stock are identical. The Corporation has issued 100 shares of Common Stock in exchange for $1.00 , all of which were held by Wyndham Worldwide Corporation at March 31, 2018 and December 31, 2017.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation	The accompanying Condensed Combined Financial Statements include the accounts and transactions of Wyndham Hotels, as well as the entities in which Wyndham Hotels directly or indirectly has a controlling financial interest. All intercompany balances and transactions have been eliminated in the Condensed Combined Financial Statements. Wyndham Hotels’ Condensed Combined Financial Statements include certain indirect general and administrative costs allocated to it by Parent for certain functions and services including, but not limited to, executive office, finance and other administrative support. These expenses have been allocated to Wyndham Hotels on the basis of direct usage when identifiable, with the remainder allocated primarily based on its pro-rata share of combined revenues or headcount. Both Wyndham Hotels and Parent 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 Wyndham Hotels during the periods presented.
Basis of Accounting	The accompanying Condensed Combined Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America.
Use of Estimate	In presenting the Condensed Combined Financial Statements, management makes estimates and assumptions that affect the amounts reported and related disclosures. Estimates, by their nature, are based on judgment and available information. Accordingly, actual results could differ from those estimates.
Recently Issued and Adopted Accounting Pronouncements	Intra-Entity Transfers of Assets Other Than Inventory . In October 2016, the FASB issued guidance which requires companies to recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. This guidance requires the modified retrospective approach and is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required, which resulted in a cumulative-effect benefit to retained earnings of $15 million . Clarifying the Definition of a Business . In January 2017, the FASB issued guidance clarifying the definition of a business, which assists entities when evaluating whether transactions should be accounted for as acquisitions of businesses or of assets. This guidance is effective on a prospective basis for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company adopted the guidance on January 1, 2018, as required. There was no material impact on its Condensed Combined Financial Statements and related disclosures. Compensation - Stock Compensation. In May 2017, the FASB issued guidance which provides clarification on when modification accounting should be used for changes to the terms or conditions of a share-based payment award. This guidance is effective for fiscal years beginning after December 15, 2017 and for interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required. There was no material impact on its Condensed Combined Financial Statements and related disclosures. Statement of Cash Flows . In August 2016, the FASB issued guidance intended to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. This guidance requires the retrospective transition method and is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required. The impact of this new guidance resulted in payments of, and proceeds from, development advance notes being recorded within operating activities on its Condensed Combined Statements of Cash Flows. Restricted Cash . In November 2016, the FASB issued guidance which requires amounts generally described as restricted cash be included with cash and cash equivalents when reconciling the total beginning and ending amounts for the periods shown on the statement of cash flows. This guidance is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, with early adoption permitted. The Company adopted the guidance on January 1, 2018, as required, using a retrospective transition method. The impact of this guidance resulted in escrow deposits and restricted cash being included with cash, cash equivalents and restricted cash on the Condensed Combined Statements of Cash Flows. Recently Issued Accounting Pronouncements Leases. In February 2016, the Financial Accounting Standards Board (“FASB”) issued guidance which requires companies generally to recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. This guidance is effective for fiscal years beginning after December 15, 2018 and for interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Financial Instruments - Credit Losses . In June 2016, the FASB issued guidance which amends the guidance on measuring credit losses on financial assets held at amortized cost. The guidance requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Simplifying the Test for Goodwill Impairment . In January 2017, the FASB issued guidance which simplifies the current two-step goodwill impairment test by eliminating Step 2 of the test. The guidance requires a one-step impairment test in which an entity compares the fair value of a reporting unit with its carrying amount and recognizes an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, if any. This guidance is effective for fiscal years beginning after December 15, 2019 and interim periods within those fiscal years, and should be applied on a prospective basis. Early adoption is permitted for the interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Derivatives and Hedging - Targeted Improvements to Accounting for Hedging Activities. In August 2017, the FASB issued guidance intended to better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. The guidance will expand and refine hedge accounting for both nonfinancial and financial risk components and align the recognition and presentation of the effects of the hedging instrument and the hedged item in the financial statements. This guidance is effective for fiscal years beginning after December 15, 2018 and for interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this guidance on its financial statements and related disclosures. Recently Adopted Accounting Pronouncements Revenue from Contracts with Customers. In May 2014, the FASB issued guidance on revenue from contracts with customers. The guidance outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. The guidance also requires disclosures regarding the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Entities have the option to apply the new guidance under a retrospective approach to each prior reporting period presented or a modified retrospective approach with the cumulative effect of initially applying the new guidance recognized at the date of initial application within the statement of financial position. The Company adopted the guidance on January 1, 2018 utilizing the full retrospective transition method. This adoption primarily affected the accounting for initial fees, upfront costs, marketing and reservation expenses and loyalty revenues. Specifically, under the new guidance, initial fees are recognized ratably over the life of the noncancelable period of the franchise agreement and incremental upfront contract costs are deferred and expensed over the life of the noncancelable period of the franchise agreement. Loyalty revenues are deferred and primarily recognized over the loyalty points’ redemption pattern. Additionally, the Company no longer accrues a liability for future marketing and reservation costs when marketing and reservation revenues earned exceed costs incurred. Marketing and reservation costs incurred in excess of revenues earned continue to be expensed as incurred.

New Accounting Pronouncements (

New Accounting Pronouncements (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of Impact of Adoption	The tables below summarize the impact of the adoption of the new revenue standard on the Company’s Condensed Combined Income Statement: Year Ended December 31, 2017 Net revenues Previously Reported Balance New Revenue Standard Adjusted Balance Royalties and franchise fees $ 375 $ (11 ) $ 364 Marketing, reservation and loyalty 407 (36 ) 371 Other 118 (20 ) 98 Net revenues 1,347 (67 ) 1,280 Expenses Marketing, reservation and loyalty 406 (33 ) 373 Operating 205 (22 ) 183 Total expenses 1,086 (55 ) 1,031 Income/(loss) before income taxes 255 (12 ) * 243 Provision for income taxes 12 1 * 13 Net income/(loss) 243 (13 ) 230 * The income tax provision consists of (i) a $4 million deferred tax provision resulting from a reduction in deferred tax assets recorded in connection with the retrospective adoption of the new revenue standard and the impact of the lower U.S. corporate income tax rate from the enactment of the U.S. Tax Cuts and Jobs Act and (ii) $3 million dollar tax benefit related to the $12 million loss before income taxes. The table below summarizes the impact of the adoption of the new revenue standard on the Company’s Condensed Combined Balance Sheet: At December 31, 2017 Assets Previously Reported Balance New Revenue Standard Adjusted Balance Other current assets $ 50 $ 4 $ 54 Total current assets 330 4 334 Other non-current assets 176 11 187 Total assets 2,122 15 2,137 Liabilities and net investment Deferred income 79 5 84 Total current liabilities 406 5 411 Deferred income taxes 181 (8 ) 173 Deferred income 76 88 164 Other non-current liabilities 78 (32 ) 46 Total liabilities 822 53 875 Parent’s net investment 1,295 (38 ) 1,257 Total liabilities and net investment 2,122 15 2,137

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2018
Revenue from Contract with Customer [Abstract]
Schedule of Contract Liabilities	Contract liabilities as of March 31, 2018 and December 31, 2017 are as follows: March 31, 2018 December 31, 2017 Deferred initial franchise fee revenue $ 98 $ 98 Deferred loyalty program revenue 53 54 Deferred co-branded credit card programs revenue 27 37 Deferred hotel management fee revenue 21 19 Deferred other revenue 7 8 Total $ 206 $ 216
Schedule of Performance Obligations	The following table summarizes the Company’s remaining performance obligations for the twelve-month periods set forth below: 4/1/2018- 3/31/2019 4/1/2019- 3/31/2020 4/1/2020- 3/31/2021 Thereafter Total Initial franchise fee revenue $ 11 $ 10 $ 8 $ 69 $ 98 Loyalty program revenue 34 13 5 1 53 Co-branded credit card programs revenue 22 3 2 — 27 Hotel management fee revenue 1 — — 20 21 Other revenue 1 1 1 4 7 Total $ 69 $ 27 $ 16 $ 94 $ 206
Schedule of Disaggregation of Net Revenues	The table below presents a disaggregation of the Company’s net revenues from contracts with customers by major services and products for each of the Company’s segments: Three Months Ended March 31, 2018 2017 Hotel Franchising Royalties and franchise fees $ 79 $ 73 Marketing, reservation and loyalty 84 77 License and other revenues from Parent 17 16 Other 23 25 Total Hotel Franchising 203 191 Hotel Management Owned 23 23 Managed 7 7 Royalties and franchise fees 3 2 Cost reimbursements 66 66 Total Hotel Management 99 98 Net Revenues $ 302 $ 289

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	ntangible assets consisted of: As of March 31, 2018 As of December 31, 2017 Gross Accumulated Net Gross Accumulated Net Unamortized Intangible Assets: Goodwill $ 421 $ 423 Trademarks $ 683 $ 683 Amortized Intangible Assets: Franchise agreements $ 635 $ 416 $ 219 $ 640 $ 417 $ 223 Management agreements 33 9 24 33 8 25 Trademarks 10 1 9 10 1 9 Other 6 3 3 6 3 3 $ 684 $ 429 $ 255 $ 689 $ 429 $ 260
Change in Goodwill	The changes in the carrying amount of goodwill are as follows: Balance as of December 31, 2017 Adjustments to Goodwill Balance as of March 31, 2018 Hotel Franchising $ 385 $ (2 ) $ 383 Hotel Management 38 — 38 Total $ 423 $ (2 ) $ 421
Amortization Expense of Amortizable Intangible Assets	Amortization expense relating to amortizable intangible assets was as follows: Three Months Ended March 31, 2018 2017 Franchise agreements $ 4 $ 4 Management agreements 1 1 Total * $ 5 $ 5 * Included as a component of depreciation and amortization on the Condensed Combined Statements of Income.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Activity Related to Incentive Equity Awards	The activity related to incentive equity awards (in the form of time-vesting restricted stock units (“RSUs”) and performance-vesting restricted stock units (“PSUs”)) granted by Wyndham Worldwide to Wyndham Hotels employees for the three months ended March 31, 2018 consisted of the following: RSUs PSUs Number of Weighted Number Weighted Balance as of December 31, 2017 0.3 $ 79.96 0.1 $ 81.05 Granted (a) 0.1 115.61 — — Vested/exercised (0.1 ) 78.55 — — Balance as of March 31, 2018 0.3 (b)(c) $ 87.63 0.1 (d) $ 77.08 (a) Primarily represents awards granted by Wyndham Worldwide on March 1, 2018. (b) Aggregate unrecognized compensation expense related to RSUs was $21 million as of March 31, 2018 , which is expected to be recognized over a weighted average period of 2.8 years . (c) Approximately 0.3 million RSUs outstanding as of March 31, 2018 are expected to vest over time. (d) Maximum aggregate unrecognized compensation expense related to PSUs was $2 million as of March 31, 2018 , which is expected to be recognized over a weighted average period of 1.6 years .

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Summary of Net Revenues and Adjusted EBITDA by Segment	Three Months Ended March 31, 2018 2017 Net Revenues Adjusted EBITDA Net Revenues Adjusted EBITDA Hotel Franchising $ 203 $ 86 $ 191 $ 78 Hotel Management 99 16 98 9 Total Reportable Segments 302 102 289 87 Corporate and Other * — (10 ) — (9 ) Total Company $ 302 $ 92 $ 289 $ 78 * Includes the elimination of transactions between segments.
Reconciliation of Net Income to Adjusted EBITDA	Reconciliation of Net income to Adjusted EBITDA Three Months Ended March 31, 2018 2017 Net income $ 39 $ 33 Provision for income taxes 16 22 Depreciation and amortization 19 18 Interest expense, net 1 2 Stock-based compensation 3 2 Separation-related 12 — Transaction-related 2 — Restructuring — 1 Adjusted EBITDA $ 92 $ 78

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Schedule of Net Parent Transfers	The components of net transfers to Parent in the Condensed Combined Statements of Parent’s Net Investment were as follows: Three Months Ended March 31, 2018 2017 Cash pooling and general financing activities $ (44 ) $ (49 ) Indirect general corporate overhead allocations 9 9 Corporate allocations for shared services 7 7 Stock-based compensation allocations 3 2 Income taxes 11 11 Net transfers to Parent $ (14 ) $ (20 )

Basis of Presentation (Details)

Basis of Presentation (Details)	Mar. 31, 2018country
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of countries operating in (more than)	80

New Accounting Pronouncements32

New Accounting Pronouncements (Impact of Adoption on Condensed Consolidated Income Statement) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Net revenues
Net revenues	$ 302	$ 289	$ 1,280
Expenses
Operating	41	44	183
Total expenses	246	232	1,031
Income/(loss) before income taxes	55	55	243
Provision (benefit) for income taxes	16	22	13
Net income	39	33	230
Royalties and franchise fees
Net revenues
Net revenues	82	75	364
Marketing, reservation and loyalty
Net revenues
Net revenues	84	77	371
Expenses
Cost of revenues	84	81	373
Other
Net revenues
Net revenues	$ 23	$ 26	98
Accounting Standards Update 2014-09
Expenses
Provision (benefit) for income taxes			(4)
Previously Reported Balance
Net revenues
Net revenues			1,347
Expenses
Operating			205
Total expenses			1,086
Income/(loss) before income taxes			255
Provision (benefit) for income taxes			12
Net income			243
Previously Reported Balance | Royalties and franchise fees
Net revenues
Net revenues			375
Previously Reported Balance | Marketing, reservation and loyalty
Net revenues
Net revenues			407
Expenses
Cost of revenues			406
Previously Reported Balance | Other
Net revenues
Net revenues			118
New Revenue Standard Adjustment
Expenses
Income tax benefit from impact of U.S. Tax Cuts and Jobs Act			3
New Revenue Standard Adjustment | Accounting Standards Update 2014-09
Net revenues
Net revenues			(67)
Expenses
Operating			(22)
Total expenses			(55)
Income/(loss) before income taxes			(12)
Provision (benefit) for income taxes			1
Net income			(13)
New Revenue Standard Adjustment | Accounting Standards Update 2014-09 | Royalties and franchise fees
Net revenues
Net revenues			(11)
New Revenue Standard Adjustment | Accounting Standards Update 2014-09 | Marketing, reservation and loyalty
Net revenues
Net revenues			(36)
Expenses
Cost of revenues			(33)
New Revenue Standard Adjustment | Accounting Standards Update 2014-09 | Other
Net revenues
Net revenues			$ (20)

New Accounting Pronouncements33

New Accounting Pronouncements (Impact of Adoption on Condensed Consolidated Balance Sheet) (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Assets
Other current assets	$ 63	$ 54
Total current assets	379	334
Other non-current assets	173	187
Total assets	2,162	2,137
Liabilities and net investment
Deferred income	83	84
Total current liabilities	427	411
Deferred income taxes	175	173
Deferred income	159	164
Other non-current liabilities	47	46
Total liabilities	889	875
Parent’s net investment	1,267	1,257
Total liabilities and net investment	$ 2,162	2,137
Previously Reported Balance
Assets
Other current assets		50
Total current assets		330
Other non-current assets		176
Total assets		2,122
Liabilities and net investment
Deferred income		79
Total current liabilities		406
Deferred income taxes		181
Deferred income		76
Other non-current liabilities		78
Total liabilities		822
Parent’s net investment		1,295
Total liabilities and net investment		2,122
New Revenue Standard Adjustment | Accounting Standards Update 2014-09
Assets
Other current assets		4
Total current assets		4
Other non-current assets		11
Total assets		15
Liabilities and net investment
Deferred income		5
Total current liabilities		5
Deferred income taxes		(8)
Deferred income		88
Other non-current liabilities		(32)
Total liabilities		53
Parent’s net investment		(38)
Total liabilities and net investment		$ 15

New Accounting Pronouncements34

New Accounting Pronouncements (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Total cash, cash equivalents and restricted cash	$ 73	$ 59	$ 34	$ 30
Cash and cash equivalents	71	57
Other current assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted cash	$ 2	2
Accounting Standards Update 2014-09 | New Revenue Standard Adjustment | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of change in accounting standard					$ (29)
Accounting Standards Update 2016-16 | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of change in accounting standard		$ 15

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)hotelperformance_obligations	Dec. 31, 2017USD ($)
Revenue from Contract with Customer [Abstract]
Number of performance obligations | performance_obligations	2
Standard management agreement term (up to)	25 years
Number of hotels from hotel ownership portfolio earning revenue | hotel	2
Franchise agreement, revenue recognition period (within)	12 years
Co-branded credit card program, revenue recognition period (within)	1 year
Capitalized contract costs | $	$ 25	$ 26
Period between performance obligation satisfaction and customer payment (or less)	1 year

Revenue Recognition (Contract L

Revenue Recognition (Contract Liabilities) (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Contract liabilities	$ 206	$ 216
Deferred initial franchise fee revenue
Disaggregation of Revenue [Line Items]
Contract liabilities	98	98
Deferred loyalty program revenue
Disaggregation of Revenue [Line Items]
Contract liabilities	53	54
Deferred co-branded credit card programs revenue
Disaggregation of Revenue [Line Items]
Contract liabilities	27	37
Deferred hotel management fee revenue
Disaggregation of Revenue [Line Items]
Contract liabilities	21	19
Deferred other revenue
Disaggregation of Revenue [Line Items]
Contract liabilities	$ 7	$ 8

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligations) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 69
Remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01 | Initial franchise fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 11
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01 | Loyalty program revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	34
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01 | Co-branded credit card programs revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	22
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01 | Hotel management fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-04-01 | Other revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 27
Remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01 | Initial franchise fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 10
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01 | Loyalty program revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	13
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01 | Co-branded credit card programs revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	3
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01 | Hotel management fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-04-01 | Other revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 16
Remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01 | Initial franchise fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01 | Loyalty program revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	5
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01 | Co-branded credit card programs revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	2
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01 | Hotel management fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-04-01 | Other revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 94
Remaining performance obligation, period
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01 | Initial franchise fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 69
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01 | Loyalty program revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01 | Co-branded credit card programs revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01 | Hotel management fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	20
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01 | Other revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 206
Remaining performance obligation, period
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Initial franchise fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 98
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Loyalty program revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	53
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Co-branded credit card programs revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	27
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Hotel management fee revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	21
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: (nil) | Other revenue
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 7

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation of Net Revenues) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Net Revenues	$ 302	$ 289	$ 1,280
Royalties and franchise fees
Disaggregation of Revenue [Line Items]
Net Revenues	82	75	364
Marketing, reservation and loyalty
Disaggregation of Revenue [Line Items]
Net Revenues	84	77	371
License and other revenues from Parent
Disaggregation of Revenue [Line Items]
Net Revenues	17	16
Cost reimbursements
Disaggregation of Revenue [Line Items]
Net Revenues	66	66
Other
Disaggregation of Revenue [Line Items]
Net Revenues	23	26	$ 98
Reportable Segments
Disaggregation of Revenue [Line Items]
Net Revenues	302	289
Reportable Segments | Hotel Franchising
Disaggregation of Revenue [Line Items]
Net Revenues	203	191
Reportable Segments | Hotel Franchising | Royalties and franchise fees
Disaggregation of Revenue [Line Items]
Net Revenues	79	73
Reportable Segments | Hotel Franchising | Marketing, reservation and loyalty
Disaggregation of Revenue [Line Items]
Net Revenues	84	77
Reportable Segments | Hotel Franchising | License and other revenues from Parent
Disaggregation of Revenue [Line Items]
Net Revenues	17	16
Reportable Segments | Hotel Franchising | Other
Disaggregation of Revenue [Line Items]
Net Revenues	23	25
Reportable Segments | Hotel Management
Disaggregation of Revenue [Line Items]
Net Revenues	99	98
Reportable Segments | Hotel Management | Owned
Disaggregation of Revenue [Line Items]
Net Revenues	23	23
Reportable Segments | Hotel Management | Managed
Disaggregation of Revenue [Line Items]
Net Revenues	7	7
Reportable Segments | Hotel Management | Royalties and franchise fees
Disaggregation of Revenue [Line Items]
Net Revenues	3	2
Reportable Segments | Hotel Management | Cost reimbursements
Disaggregation of Revenue [Line Items]
Net Revenues	$ 66	$ 66

Franchising, Marketing and Re39

Franchising, Marketing and Reservation Activities (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Net Revenues	$ 302	$ 289	$ 1,280
Bad debt expense (less than)	1	1
Proceeds from development advance notes	8	2
Development advances	3	3
Franchisees and hotel owners
Disaggregation of Revenue [Line Items]
Development advance notes	$ 60		$ 64
Minimum
Disaggregation of Revenue [Line Items]
Franchise/management agreement term	10 years
Maximum
Disaggregation of Revenue [Line Items]
Franchise/management agreement term	20 years
Initial franchise fee revenue
Disaggregation of Revenue [Line Items]
Net Revenues	$ 3	4
Forgiveness of note receivable
Disaggregation of Revenue [Line Items]
Net Revenues	$ 1	$ 2

Intangible Assets (Goodwill and

Intangible Assets (Goodwill and Intangible Assets) (Details) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 421	$ 423
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	684	689
Accumulated Amortization	429	429
Net Carrying Amount	255	260
Trademarks
Indefinite-lived Intangible Assets [Line Items]
Unamortized Intangible Assets	683	683
Franchise agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	635	640
Accumulated Amortization	416	417
Net Carrying Amount	219	223
Management agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	33	33
Accumulated Amortization	9	8
Net Carrying Amount	24	25
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	10	10
Accumulated Amortization	1	1
Net Carrying Amount	9	9
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6	6
Accumulated Amortization	3	3
Net Carrying Amount	$ 3	$ 3

Intangible Assets (Change in Go

Intangible Assets (Change in Goodwill) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Goodwill [Roll Forward]
Balance as of December 31, 2017	$ 423
Adjustments to Goodwill	(2)
Balance as of March 31, 2018	421
Hotel Franchising
Goodwill [Roll Forward]
Balance as of December 31, 2017	385
Adjustments to Goodwill	(2)
Balance as of March 31, 2018	383
Hotel Management
Goodwill [Roll Forward]
Balance as of December 31, 2017	38
Adjustments to Goodwill	0
Balance as of March 31, 2018	$ 38

Intangible Assets (Amortization

Intangible Assets (Amortization Expense of Amortizable Intangible Assets) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 5	$ 5
Franchise agreements
Finite-Lived Intangible Assets [Line Items]
Amortization expense	4	4
Management agreements
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 1	$ 1

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating Loss Carryforwards [Line Items]
Effective tax rate	29.10%	40.00%
Federal and state
Operating Loss Carryforwards [Line Items]
Cash income tax payments, net of refunds		$ 11
Foreign
Operating Loss Carryforwards [Line Items]
Cash income tax payments, net of refunds	$ 2	$ 2
Wyndham Worldwide | Federal and state
Operating Loss Carryforwards [Line Items]
Cash income tax payments, net of refunds	$ 11

Fair Value (Details)

Fair Value (Details) $ in Millions	Mar. 31, 2018USD ($)
Fair Value Disclosures [Abstract]
Management guarantee receivable	$ 46

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jan. 31, 2018	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Loss Contingencies [Line Items]
Litigation reserves		$ 3,000,000		$ 3,000,000
La Quinta Holdings Inc.
Loss Contingencies [Line Items]
Business acquisition, consideration	$ 1,950,000,000
La Quinta Holdings Inc. | Bridge Term Loan Facility | Bridge Loan
Loss Contingencies [Line Items]
Maximum borrowing capacity	$ 2,000,000,000
Debt term	364 days
Maximum
Loss Contingencies [Line Items]
Range of possible loss, portion not accrued (up to)		12,000,000
Wyndham Hotels And Resorts
Loss Contingencies [Line Items]
Annual cap		27,000,000
Guarantor obligations, current carrying value		21,000,000		23,000,000
Guarantor offsetting asset carrying value		11,000,000		12,000,000
Amortization expense, contingent asset (less than in 2018)		1,000,000	$ 1,000,000
Guarantees subject to recapture provisions		46,000,000
Wyndham Hotels And Resorts | Other non-current liabilities
Loss Contingencies [Line Items]
Guarantor obligations, current carrying value		16,000,000		16,000,000
Wyndham Hotels And Resorts | Accrued expenses
Loss Contingencies [Line Items]
Guarantor obligations, current carrying value		5,000,000		7,000,000
Wyndham Hotels And Resorts | Other non-current assets
Loss Contingencies [Line Items]
Guarantor offsetting asset carrying value		10,000,000		1,000,000
Guarantees subject to recapture provisions		43,000,000		41,000,000
Wyndham Hotels And Resorts | Other current assets
Loss Contingencies [Line Items]
Guarantor offsetting asset carrying value		1,000,000		$ 11,000,000
Guarantees subject to recapture provisions		$ 3,000,000
Wyndham Hotels And Resorts | Minimum
Loss Contingencies [Line Items]
Guarantor obligations, term (in years)		eight
Guarantees, remaining life		5 years
Wyndham Hotels And Resorts | Maximum
Loss Contingencies [Line Items]
Guarantor obligations, term (in years)		10
Guarantees, remaining life		7 years
Annual cap		$ 110,000,000
Wyndham Hotels And Resorts | Weighted Average
Loss Contingencies [Line Items]
Guarantor obligations, term (in years)		five

Debt Due to Parent (Details)

Debt Due to Parent (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Debt Instrument [Line Items]
Interest expense	$ 1	$ 2
Affiliated Entity | Wyndham Worldwide
Debt Instrument [Line Items]
Outstanding borrowings from the Parent	197		$ 184
Interest expense	$ 1	$ 2
Affiliated Entity | Wyndham Worldwide | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)	0.65%
Affiliated Entity | Wyndham Worldwide | Funding of Acquisition of Fen Hotels
Debt Instrument [Line Items]
Outstanding borrowings from the Parent	$ 67
Fixed interest rate	6.33%
Affiliated Entity | Wyndham Worldwide | Funding of Internal Reorganization
Debt Instrument [Line Items]
Outstanding borrowings from the Parent	$ 14
Fixed interest rate	6.25%

Stock-Based Compensation (Incen

Stock-Based Compensation (Incentive Equity Awards Granted by Wyndham Worldwide) (Details) - Wyndham Worldwide $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)$ / sharesshares
RSUs
Number of Units
Balance as of December 31, 2017 (in shares)	0.3
Granted (in shares)	0.1
Vested/exercised (in shares)	(0.1)
Balance as of March 31, 2018 (in shares)	0.3
Weighted Average Grant Price
Balance as of December 31, 2017 (in dollars per share) | $ / shares	$ 79.96
Granted (in dollars per share) | $ / shares	115.61
Vested/exercised (in dollars per share) | $ / shares	78.55
Balance as of March 31, 2018 (in dollars per share) | $ / shares	$ 87.63
Aggregate unrecognized compensation expense | $	$ 21
Compensation expense not yet recognized, weighted average period	2 years 10 months
Number of shares outstanding	0
PSUs
Number of Units
Balance as of December 31, 2017 (in shares)	0.1
Granted (in shares)	0
Vested/exercised (in shares)	0
Balance as of March 31, 2018 (in shares)	0.1
Weighted Average Grant Price
Balance as of December 31, 2017 (in dollars per share) | $ / shares	$ 81.05
Granted (in dollars per share) | $ / shares	0
Vested/exercised (in dollars per share) | $ / shares	0
Balance as of March 31, 2018 (in dollars per share) | $ / shares	$ 77.08
Aggregate unrecognized compensation expense | $	$ 2
Compensation expense not yet recognized, weighted average period	1 year 7 months

Stock-Based Compensation (Stock

Stock-Based Compensation (Stock-Based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 3	$ 2
Wyndham Worldwide
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation	$ 3	$ 2

Segment Information (Summary of

Segment Information (Summary of Net Revenues and Adjusted EBITDA by Segment) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Net Revenues	$ 302	$ 289	$ 1,280
Adjusted EBITDA	92	78
Reportable Segments
Segment Reporting Information [Line Items]
Net Revenues	302	289
Adjusted EBITDA	102	87
Reportable Segments | Hotel Franchising
Segment Reporting Information [Line Items]
Net Revenues	203	191
Adjusted EBITDA	86	78
Reportable Segments | Hotel Management
Segment Reporting Information [Line Items]
Net Revenues	99	98
Adjusted EBITDA	16	9
Corporate and Other
Segment Reporting Information [Line Items]
Net Revenues	0	0
Adjusted EBITDA	$ (10)	$ (9)

Segment Information (Reconcilia

Segment Information (Reconciliation of Net Income to Adjusted EBITDA) (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Segment Reporting [Abstract]
Net income	$ 39	$ 33	$ 230
Provision for income taxes	16	22	$ 13
Depreciation and amortization	19	18
Interest expense, net	1	2
Stock-based compensation	3	2
Separation-related	12	0
Transaction-related	2	0
Restructuring	0	1
Adjusted EBITDA	$ 92	$ 78

Separation-Related and Transa51

Separation-Related and Transaction-Related Costs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Separation-related costs	$ 12	$ 0
Transaction-related costs	2
La Quinta Hotel Franchising and Management Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transaction-related costs	7
Rio Mar
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reversal of accrued acquisition-related contingency	5
Spin-Off, Hotel Group Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Separation-related costs	$ 12

Related Party Transactions (Net

Related Party Transactions (Net Parent Transfers) (Details) - Wyndham Worldwide - USD ($) $ in Millions	Mar. 31, 2018	Mar. 31, 2017
Related Party Transaction [Line Items]
Transfer from (to) Parent	$ (14)	$ (20)
Cash pooling and general financing activities
Related Party Transaction [Line Items]
Transfer from (to) Parent	(44)	(49)
Indirect general corporate overhead allocations
Related Party Transaction [Line Items]
Transfer from (to) Parent	9	9
Corporate allocations for shared services
Related Party Transaction [Line Items]
Transfer from (to) Parent	7	7
Stock-based compensation allocations
Related Party Transaction [Line Items]
Transfer from (to) Parent	3	2
Income taxes
Related Party Transaction [Line Items]
Transfer from (to) Parent	$ 11	$ 11

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - Wyndham Worldwide - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Outstanding borrowings from Parent	$ 197		$ 184
Indirect General Corporate Overhead [Member]
Related Party Transaction [Line Items]
Expense for services provided by Parent	9	$ 9
Information technology support, financial services, human resources and other shared services
Related Party Transaction [Line Items]
Expense for services provided by Parent	7	7
Insurance
Related Party Transaction [Line Items]
Expense for services provided by Parent	1	1
Defined contribution benefit plan
Related Party Transaction [Line Items]
Expense for services provided by Parent	$ 2	$ 2

Subsequent Events (Details)

Subsequent Events (Details)	May 31, 2018USD ($)shares	May 30, 2018USD ($)hotelhotelsrooms$ / shares	May 17, 2018$ / shares	May 09, 2018USD ($)	May 31, 2018USD ($)shares	Apr. 30, 2018USD ($)	Jan. 31, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)
La Quinta Holdings Inc.
Subsequent Event [Line Items]
Business acquisition, consideration							$ 1,950,000,000
Pro forma net revenues								$ 457,000,000	$ 2,041,000,000
Pro forma operating income								59,000,000	263,000,000
Wyndham Worldwide | Wyndham Worldwide
Subsequent Event [Line Items]
Outstanding borrowings from the Parent								$ 197,000,000	$ 184,000,000
Wyndham Worldwide | Wyndham Worldwide | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)								0.65%
Subsequent Event
Subsequent Event [Line Items]
Bridge loan						$ 1,500,000,000
Common stock distribution | shares					1
Total shares distributed to parent (approximately) | shares	100,000,000
Share repurchase, authorized amount (up to)				$ 300,000,000
Quarterly cash dividend declared | $ / shares			$ 0.25
Post-closing credit support (up to)	$ 87,000,000				$ 87,000,000
European vacation rental business, life of royalty fee				20 years
European vacation rental business, royalty fee percentage				1.00%
Cash proceeds from sale of hotel brand					27,000,000
Pre-tax gain on sale of hotel brand					20,000,000
Subsequent Event | Interest Rate Swap
Subsequent Event [Line Items]
Total notional amount		$ 1,000,000,000
Subsequent Event | Interest Rate Swap 1
Subsequent Event [Line Items]
Total notional amount		$ 500,000,000
Term of derivative contract		5 years
Fixed interest rate on interest rate swap		2.66%
Subsequent Event | Interest Rate Swap 2
Subsequent Event [Line Items]
Total notional amount		$ 500,000,000
Term of derivative contract		2 years 6 months
Fixed interest rate on interest rate swap		2.52%
Subsequent Event | Revolving Credit Facility
Subsequent Event [Line Items]
Maximum borrowing capacity	750,000,000				750,000,000
Subsequent Event | La Quinta Holdings Inc.
Subsequent Event [Line Items]
Franchised hotels | hotel		900
Franchised hotel rooms | rooms		89,000
Managed hotel properties | hotels		116
Managed hotel properties, post business combination | hotels		430
Business acquisition, consideration		$ 1,950,000,000
Amount received by stockholders (in usd per share) | $ / shares		$ 16.80
Aggregate amount received by stockholders in acquisition		$ 1,000,000,000
Repayments of debt		715,000,000
Reserve for estimated taxes expected to be incurred with spin-off		240,000,000
Subsequent Event | Wyndham Worldwide
Subsequent Event [Line Items]
Post-closing credit support (up to)	47,000,000				$ 47,000,000
Subsequent Event | Minimum | Revolving Credit Facility | Base Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)					0.50%
Subsequent Event | Minimum | Revolving Credit Facility | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)					1.50%
Subsequent Event | Maximum | Revolving Credit Facility | Base Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)					1.00%
Subsequent Event | Maximum | Revolving Credit Facility | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)					2.00%
Subsequent Event | Senior Unsecured Notes Maturing April 2026 | Long-term Debt
Subsequent Event [Line Items]
Debt instrument, face amount		$ 500,000,000				$ 500,000,000
Debt instrument, interest rate, stated percentage		5.375%				5.375%
Subsequent Event | Senior Unsecured Notes Maturing April 2026 | Long-term Debt | Wyndham Worldwide
Subsequent Event [Line Items]
Payments to obtain financing commitments						$ 9,000,000
Subsequent Event | Term Loan due 2025 | Long-term Debt
Subsequent Event [Line Items]
Debt instrument, face amount		$ 1,600,000,000
Subsequent Event | Term Loan
Subsequent Event [Line Items]
Debt instrument, face amount	1,600,000,000				$ 1,600,000,000
Amortization of loan, equal installments					1.00%
Mandatory prepayments, percentage net cash proceeds from issuances or incurrence of debt					100.00%
Mandatory prepayments, percentage of net cash proceeds from certain sales or other dispositions of assets					100.00%
Mandatory prepayments, percentage of net cash proceeds from certain sales or other disposition of assets, step down one					50.00%
Mandatory prepayments, percentage of net cash proceeds from certain sales or other disposition of assets, step down two					0.00%
Mandatory prepayment in excess of cash flow					50.00%
Mandatory prepayment in excess of cash flow, step down one					25.00%
Mandatory prepayment in excess of cash flow, step down two					0.00%
Subsequent Event | Term Loan | Base Rate
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)					0.75%
Subsequent Event | Term Loan | LIBOR
Subsequent Event [Line Items]
Basis spread on variable rate (as a percent)					1.75%
Basis spread on variable rate, floor (as a percent)					0.00%
Subsequent Event | Senior Secured Credit Facility
Subsequent Event [Line Items]
Maximum borrowing capacity	2,350,000,000				$ 2,350,000,000
Aggregate amount of revolving loans (not to exceed)	$ 550,000,000				$ 550,000,000

Stockholder's Equity (Details)

Stockholder's Equity (Details) - Wyndham Hotels & Resorts, Inc. - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Class of Stock [Line Items]
Common stock, shares authorized	1,000	1,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares issued	100	100
Value of shares issued	$ 1	$ 1