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Device Payment Plan Agreement and Wireless Service Receivables (Tables)
 12 Months Ended
Dec. 31, 2023
Receivables [Abstract]  
Device Payment Plan Receivables, Net
The following table presents information about accounts receivable, net of allowances, recorded in our consolidated balance sheet:
At December 31, 2023
(dollars in millions)Device payment plan agreementWireless
service
Other receivables(1)
Total
Accounts receivable$13,732 $5,352 $7,018 $26,102 
Less Allowance for credit losses559 213 245 1,017 
Accounts receivable, net of allowance$13,173 $5,139 $6,773 $25,085 
(1) Other receivables primarily include wireline and other receivables, of which the allowances are individually insignificant.
The following table displays both the current and non-current portions of device payment plan agreement receivables, net, recognized in our consolidated balance sheets:
(dollars in millions)
At December 31,
2023
2022
Device payment plan agreement receivables, gross$29,206 $26,188 
Unamortized imputed interest(758)(479)
Device payment plan agreement receivables, at amortized cost28,448 25,709 
Allowance(1)
(1,151)(881)
Device payment plan agreement receivables, net$27,297 $24,828 
Classified in our consolidated balance sheets:
Accounts receivable, net$13,173 $12,929 
Other assets14,124 11,898 
Device payment plan agreement receivables, net$27,297 $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 twelve months ended December 31, 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$3,232 $1,332 $92 $4,656 
Existing customers14,120 9,083 589 23,792 
Total$17,352 $10,415 $681 $28,448 
Gross write-offs
New customers$366 $403 $58 $827 
Existing customers50 227 97 374 
Total$416 $630 $155 $1,201 
(1) Includes accounts that have been suspended at a point in time.

The data presented in the table above was last updated on December 31, 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 twelve months ended December 31, 2023, by year of origination:

Year of Origination
(dollars in millions)20232022 and priorTotal
Wireless service receivables, at amortized cost$5,307 $45 $5,352 
Gross write-offs317 153 470 

The data presented in the table above was last updated on December 31, 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 losses1,439 502 
Write-offs charged against the allowance(1,201)(470)
Recoveries collected32 38 
Balance at December 31, 2023
$1,151 $213 
(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:
(dollars in millions)
At December 31, 2023
Unbilled$27,174 
Billed:
Current
1,000 
Past due
274 
Device payment plan agreement receivables, at amortized cost$28,448