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Device Payment Plan Agreement and Wireless Service Receivables (Tables)
 9 Months Ended
Sep. 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 September 30, 2024
(dollars in millions)Device payment plan agreement
Wireless service
Other receivables(1)
Total
Accounts receivable$15,121 $6,057 $5,862 $27,040 
Less Allowance for credit losses603 237 246 1,086 
Accounts receivable, net of allowance$14,518 $5,820 $5,616 $25,954 
(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 September 30,At December 31,
(dollars in millions)2024
2023
Device payment plan agreement receivables, gross$29,202 $29,206 
Unamortized imputed interest(883)(758)
Device payment plan agreement receivables, at amortized cost28,319 28,448 
Allowance(1)
(1,130)(1,151)
Device payment plan agreement receivables, net$27,189 $27,297 
Classified in our condensed consolidated balance sheets:
Accounts receivable, net$14,518 $13,173 
Other assets12,671 14,124 
Device payment plan agreement receivables, net$27,189 $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 nine months ended September 30, 2024, by credit quality indicator and year of origination:
Year of Origination(1)
(dollars in millions)202420232022 and priorTotal
Device payment plan agreement receivables, at amortized cost
New customers$2,253 $1,901 $601 $4,755 
Existing customers9,615 9,621 4,328 23,564 
Total$11,868 $11,522 $4,929 $28,319 
Gross write-offs
New customers$205 $490 $95 $790 
Existing customers18 152 130 300 
Total$223 $642 $225 $1,090 
(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, 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 nine months ended September 30, 2024, by year of origination:
Year of Origination
(dollars in millions)2024
2023 and prior
Total
Wireless service receivables, at amortized cost$5,995 $62 $6,057 
Gross write-offs226 182 408 

The data presented in the table above was last updated on September 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 losses1,041 400 
Write-offs charged against the allowance(1,090)(408)
Recoveries collected28 32 
Balance at September 30, 2024$1,130 $237 
(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)2024
Unbilled$26,977 
Billed:
Current
1,062 
Past due
280 
Device payment plan agreement receivables, at amortized cost$28,319