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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2019
Revenue from Contract with Customer [Abstract] |
Schedule of Revenue | The following table provides the amount of revenue that is not subject to ASC 606, but is instead governed by other accounting standards:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
| (Dollars in millions)
Total revenue | $ | 5,606 |  |  | 5,818 |  |  | 16,831 |  |  | 17,665 |
Adjustments for non-ASC 606 revenue (1) | (355 | ) |  | (312 | ) |  | (1,069 | ) |  | (947 | )
Total revenue from contracts with customers | $ | 5,251 |  |  | 5,506 |  |  | 15,762 |  |  | 16,718 |
______________________________________________________________________ (1) Includes regulatory revenue, lease revenue, sublease rental income, revenue from fiber capacity lease arrangements and failed sale leaseback income, none of which are within the scope of ASC 606.
Contract with Customer, Asset and Liability | The following table provides balances of customer receivables, contract assets and contract liabilities as of September 30, 2019 and December 31, 2018:
| September 30, 2019 |  | December 31, 2018
| (Dollars in millions)
Customer receivables(1) | $ | 2,224 |  |  | 2,346 |
Contract assets | 145 |  |  | 140 |
Contract liabilities | 987 |  |  | 860 |
(1) Gross customer receivables of $2.4 billion and $2.5 billion, net of allowance for doubtful accounts of $133 million and $132 million, at September 30, 2019 and December 31, 2018, respectively. The following table provides information about revenue recognized for the three and nine months ended September 30, 2019 and 2018:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
| (Dollars in millions)
Revenue recognized in the period from: |  |  |  |  |  |  |
Amounts included in contract liability at the beginning of the period (January 1, 2019 and 2018, respectively) | $ | 47 |  |  | 56 |  |  | 581 |  |  | 629 |
Performance obligations satisfied in previous periods | — |  |  | — |  |  | — |  |  | — |
Capitalized Contract Cost | The following table provides changes in our contract acquisition costs and fulfillment costs:
| Three Months Ended September 30, 2019 |  | Three Months Ended September 30, 2018
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning of period balance | $ | 321 |  |  | 207 |  |  | 287 |  |  | 161 |
Costs incurred | 48 |  |  | 41 |  |  | 53 |  |  | 46 |
Amortization | (50 | ) |  | (32 | ) |  | (44 | ) |  | (34 | )
End of period balance | $ | 319 |  |  | 216 |  |  | 296 |  |  | 173 |
| Nine Months Ended September 30, 2019 |  | Nine Months Ended September 30, 2018
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning of period balance | $ | 322 |  |  | 187 |  |  | 268 |  |  | 133 |
Costs incurred | 148 |  |  | 119 |  |  | 152 |  |  | 104 |
Amortization | (151 | ) |  | (90 | ) |  | (124 | ) |  | (64 | )
End of period balance | $ | 319 |  |  | 216 |  |  | 296 |  |  | 173 |

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- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=68051541&loc=SL49131252-203054 + Details
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- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e9031-108599 + Details
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