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Device Payment Plan and Wireless Service Receivables (Tables)
 6 Months Ended
Jun. 30, 2024
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 June 30, 2024
(dollars in millions)Device payment plan agreement
Wireless service
Other receivables(1)
Total
Accounts receivable$14,773 $5,935 $5,994 $26,702 
Less Allowance for credit losses624 229 242 1,095 
Accounts receivable, net of allowance$14,149 $5,706 $5,752 $25,607 
(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 condensed consolidated balance sheets:
At June 30,At December 31,
(dollars in millions)2024
2023
Device payment plan agreement receivables, gross$29,137 $29,206 
Unamortized imputed interest(843)(758)
Device payment plan agreement receivables, at amortized cost28,294 28,448 
Allowance(1)
(1,210)(1,151)
Device payment plan agreement receivables, net$27,084 $27,297 
Classified in our condensed consolidated balance sheets:
Accounts receivable, net$14,149 $13,173 
Other assets12,935 14,124 
Device payment plan agreement receivables, net$27,084 $27,297 
(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 six months ended June 30, 2024, by credit quality indicator and year of origination:
Year of Origination(1)
(dollars in millions)20242023
2022 and prior
Total
Device payment plan agreement receivables, at amortized cost
New customers$1,635 $2,289 $824 $4,748 
Existing customers6,558 11,144 5,844 23,546 
Total$8,193 $13,433 $6,668 $28,294 
Gross write-offs
New customers$58 $375 $73 $506 
Existing customers2 98 97 197 
Total$60 $473 $170 $703 
(1) Includes accounts that have been suspended at a point in time.

The data presented in the table above was last updated on June 30, 2024.

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 six months ended June 30, 2024, by year of origination:
Year of Origination
(dollars in millions)2024
2023 and prior
Total
Wireless service receivables, at amortized cost$5,833 $102 $5,935 
Gross write-offs89 179 268 

The data presented in the table above was last updated on June 30, 2024.
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, 2024
$1,151 $213 
Current period provision for expected credit losses742 261 
Write-offs charged against the allowance(703)(268)
Recoveries collected20 23 
Balance at June 30, 2024$1,210 $229 
(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 June 30,
(dollars in millions)2024
Unbilled$26,941 
Billed:
Current
1,080 
Past due
273 
Device payment plan agreement receivables, at amortized cost$28,294