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Device Payment Plan and Wireless Service Receivables (Tables)
 9 Months Ended
Sep. 30, 2023
Receivables [Abstract]  
Schedule of Receivables, Net
The following table presents information about accounts receivable, net of allowances, recorded in our condensed consolidated balance sheet:
At September 30, 2023
(dollars in millions)Device payment plan agreementWireless
service
Other receivables(1)
Total
Accounts receivable$12,860 $5,503 $6,196 $24,559 
Less Allowance for credit losses516 203 238 957 
Accounts receivable, net of allowance$12,344 $5,300 $5,958 $23,602 
(1) Other receivables primarily include wireline and other receivables, of which the allowances are individually insignificant.
The following table displays device payment plan agreement receivables, net, recognized in our condensed consolidated balance sheets:
At September 30,At December 31,
(dollars in millions)20232022
Device payment plan agreement receivables, gross$26,988 $26,188 
Unamortized imputed interest(642)(479)
Device payment plan agreement receivables, at amortized cost26,346 25,709 
Allowance(1)
(1,045)(881)
Device payment plan agreement receivables, net$25,301 $24,828 
Classified in our condensed consolidated balance sheets:
Accounts receivable, net$12,344 $12,929 
Other assets12,957 11,899 
Device payment plan agreement receivables, net$25,301 $24,828 
(1) Includes allowance for both short-term and long-term device payment plan agreement receivables.
Financing Receivable Credit Quality Indicators
The following table presents device payment plan agreement receivables, at amortized cost, and gross write-offs recorded, as of and for the nine months ended September 30, 2023, by credit quality indicator and year of origination:
Year of Origination(1)
(dollars in millions)202320222021 and priorTotal
Device payment plan agreement receivables, at amortized cost
New customers$2,224 $1,640 $192 $4,056 
Existing customers10,149 10,881 1,260 22,290 
Total$12,373 $12,521 $1,452 $26,346 
Gross write-offs
New customers$197 $345 $52 $594 
Existing customers20 172 86 278 
Total$217 $517 $138 $872 
(1) Includes accounts that have been suspended at a point in time.

The data presented in the table above was last updated on September 30, 2023.

We assess indicators for the quality of our wireless service receivables portfolio as one overall pool. The following table presents wireless service receivables, at amortized cost, and gross write-offs recorded, as of and for the nine months ended September 30, 2023, by year of origination:
Year of Origination
(dollars in millions)20232022 and priorTotal
Wireless service receivables, at amortized cost$5,415 $88 $5,503 
Gross write-offs190 152 342 

The data presented in the table above was last updated on September 30, 2023.
Activity in Allowance for Credit Losses for Device Payment Plan Agreement Receivables
Activity in the allowance for credit losses by portfolio segment of receivables was as follows:
(dollars in millions)
Device Payment
Plan Agreement Receivables(1)
Wireless Service Plan Receivables
Balance at January 1, 2023$881 $143 
Current period provision for expected credit losses1,011 375 
Write-offs charged against the allowance(872)(342)
Recoveries collected25 27 
Balance at September 30, 2023$1,045 $203 
(1) Includes allowance for both short-term and long-term device payment plan agreement receivables.
Balance and Aging of Device Payment Plan Agreement Receivables on Gross Basis
The balance and aging of the device payment plan agreement receivables, at amortized cost, were as follows:
At September 30,
(dollars in millions)2023
Unbilled$25,109 
Billed:
Current
996 
Past due
241 
Device payment plan agreement receivables, at amortized cost$26,346