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Accounts Receivable, Net (Tables) | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Schedule of Receivables, Net | Accounts receivable, net consisted of the following:
(dollars in millions) | September 30, 2021 |  | December 31, 2020
Accounts receivable | $ | 10,033 |  |  | $ | 9,800 |
Allowance for expected credit losses | (495) |  |  | (546) |
Total accounts receivable, net | $ | 9,538 |  |  | $ | 9,254 |
Accounts Receivable, Allowance for Credit Loss | The changes in the allowance for expected credit losses related to Accounts receivable were as follows:
| Nine Months Ended September 30,
(dollars in millions) | 2021 |  | 2020
Balance as of January 1 | $ | 546 |  |  | $ | 254 |
Current period provision for expected credit losses, net of recoveries (1) | (32) |  |  | 263 |
Write-offs charged against the allowance for expected credit losses | (15) |  |  | (5) |
Other, net(2) | (4) |  |  | 18 |
Balance as of September 30 | $ | 495 |  |  | $ | 530 |
(1) The current provision for expected credit losses for the nine months ended September 30, 2020 includes $223 million of reserves driven by customer bankruptcies and additional reserves for credit losses primarily due to the current economic environment primarily caused by the COVID-19 pandemic. (2) Other, net for the nine months ended September 30, 2020 includes a $34 million impact related to the January 1, 2020 adoption of Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.

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- Definition Tabular disclosure of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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