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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of Revenue | The following tables provide total revenue by segment, sales channel and product category. They also provide the amount of revenue that is not subject to ASC 606, "Revenue from Contracts with Customers" ("ASC 606"), but is instead governed by other accounting standards. The amounts in the tables below include revenue for the Latin American and ILEC businesses prior to their sales on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business in our Annual Report on Form 10-K for the year ended December 31, 2022 for additional information on these divestitures.
| Three Months Ended September 30, 2023 |  | Three Months Ended September 30, 2022
| Total Revenue | Adjustments for Non-ASC 606 revenue (1) | Total revenue from Contracts with Customers |  | Total Revenue | Adjustments for Non-ASC 606 revenue (1) | Total revenue from Contracts with Customers
| (Dollars in millions)
Business Segment by Sales Channel and Product Category |  |  |  |  |  |  |
Large Enterprise |  |  |  |  |  |  |
Grow | $ | 557 |  | (77) |  | 480 |  |  | 571 |  | (79) |  | 492 |
Nurture | 369 |  | — |  | 369 |  |  | 404 |  | — |  | 404 |
Harvest | 186 |  | — |  | 186 |  |  | 245 |  | — |  | 245 |
Other | 70 |  | (3) |  | 67 |  |  | 66 |  | (1) |  | 65 |
Total Large Enterprise Revenue | 1,182 |  | (80) |  | 1,102 |  |  | 1,286 |  | (80) |  | 1,206 |
Mid-Market Enterprise |  |  |  |  |  |  |
Grow | 201 |  | (6) |  | 195 |  |  | 192 |  | (7) |  | 185 |
Nurture | 195 |  | — |  | 195 |  |  | 226 |  | — |  | 226 |
Harvest | 94 |  | (1) |  | 93 |  |  | 129 |  | (2) |  | 127 |
Other | 8 |  | (1) |  | 7 |  |  | 8 |  | (1) |  | 7 |
Total Mid-Market Enterprise Revenue | 498 |  | (8) |  | 490 |  |  | 555 |  | (10) |  | 545 |
Public Sector |  |  |  |  |  |  |
Grow | 117 |  | (22) |  | 95 |  |  | 106 |  | (25) |  | 81 |
Nurture | 98 |  | — |  | 98 |  |  | 121 |  | — |  | 121 |
Harvest | 96 |  | — |  | 96 |  |  | 119 |  | (1) |  | 118 |
Other | 133 |  | — |  | 133 |  |  | 111 |  | — |  | 111 |
Total Public Sector Revenue | 444 |  | (22) |  | 422 |  |  | 457 |  | (26) |  | 431 |
Wholesale |  |  |  |  |  |  |
Grow | 250 |  | (61) |  | 189 |  |  | 247 |  | (67) |  | 180 |
Nurture | 203 |  | (5) |  | 198 |  |  | 255 |  | (6) |  | 249 |
Harvest | 314 |  | (42) |  | 272 |  |  | 404 |  | (56) |  | 348 |
Other | 3 |  | — |  | 3 |  |  | 14 |  | — |  | 14 |
Total Wholesale Revenue | 770 |  | (108) |  | 662 |  |  | 920 |  | (129) |  | 791 |
Business Segment by Product Category |  |  |  |  |  |  |
Grow | 1,125 |  | (166) |  | 959 |  |  | 1,116 |  | (178) |  | 938 |
Nurture | 865 |  | (5) |  | 860 |  |  | 1,006 |  | (6) |  | 1,000 |
Harvest | 690 |  | (43) |  | 647 |  |  | 897 |  | (59) |  | 838 |
Other | 214 |  | (4) |  | 210 |  |  | 199 |  | (2) |  | 197 |
Total Business Segment Revenue | 2,894 |  | (218) |  | 2,676 |  |  | 3,218 |  | (245) |  | 2,973 |
Mass Markets Segment by Product Category |  |  |  |  |  |  |
Fiber Broadband | 162 |  | (4) |  | 158 |  |  | 160 |  | (4) |  | 156 |
Other Broadband | 340 |  | (31) |  | 309 |  |  | 580 |  | (55) |  | 525 |
Voice and Other | 245 |  | (9) |  | 236 |  |  | 432 |  | (27) |  | 405 |
Total Mass Markets Revenue | 747 |  | (44) |  | 703 |  |  | 1,172 |  | (86) |  | 1,086 |
Total Revenue | $ | 3,641 |  | (262) |  | 3,379 |  |  | 4,390 |  | (331) |  | 4,059 |
| Nine Months Ended September 30, 2023 |  | Nine Months Ended September 30, 2022
| Total revenue | Adjustments for non-ASC 606 revenue (1) | Total revenue from contracts with customers |  | Total revenue | Adjustments for non-ASC 606 revenue (1) | Total revenue from contracts with customers
| (Dollars in millions)
Business Segment by Sales Channel and Product Category |  |  |  |  |  |  |
Large Enterprise |  |  |  |  |  |  |
Grow | $ | 1,665 |  | (234) |  | 1,431 |  |  | 1,882 |  | (284) |  | 1,598 |
Nurture | 1,113 |  | — |  | 1,113 |  |  | 1,302 |  | — |  | 1,302 |
Harvest | 590 |  | — |  | 590 |  |  | 793 |  | — |  | 793 |
Other | 187 |  | (5) |  | 182 |  |  | 183 |  | (4) |  | 179 |
Total Large Enterprise Revenue | 3,555 |  | (239) |  | 3,316 |  |  | 4,160 |  | (288) |  | 3,872 |
Mid-Market Enterprise |  |  |  |  |  |  |
Grow | 599 |  | (21) |  | 578 |  |  | 565 |  | (23) |  | 542 |
Nurture | 608 |  | — |  | 608 |  |  | 698 |  | — |  | 698 |
Harvest | 288 |  | (3) |  | 285 |  |  | 404 |  | (6) |  | 398 |
Other | 25 |  | (4) |  | 21 |  |  | 23 |  | (1) |  | 22 |
Total Mid-Market Enterprise Revenue | 1,520 |  | (28) |  | 1,492 |  |  | 1,690 |  | (30) |  | 1,660 |
Public Sector |  |  |  |  |  |  |
Grow | 351 |  | (60) |  | 291 |  |  | 337 |  | (79) |  | 258 |
Nurture | 297 |  | — |  | 297 |  |  | 380 |  | — |  | 380 |
Harvest | 290 |  | — |  | 290 |  |  | 367 |  | (3) |  | 364 |
Other | 350 |  | — |  | 350 |  |  | 346 |  | (1) |  | 345 |
Total Public Sector Revenue | 1,288 |  | (60) |  | 1,228 |  |  | 1,430 |  | (83) |  | 1,347 |
Wholesale |  |  |  |  |  |  |
Grow | 776 |  | (194) |  | 582 |  |  | 720 |  | (202) |  | 518 |
Nurture | 621 |  | (19) |  | 602 |  |  | 780 |  | (20) |  | 760 |
Harvest | 978 |  | (129) |  | 849 |  |  | 1,216 |  | (170) |  | 1,046 |
Other | 9 |  | — |  | 9 |  |  | 40 |  | — |  | 40 |
Total Wholesale Revenue | 2,384 |  | (342) |  | 2,042 |  |  | 2,756 |  | (392) |  | 2,364 |
Business Segment by Product Category |  |  |  |  |  |  |
Grow | 3,391 |  | (509) |  | 2,882 |  |  | 3,504 |  | (588) |  | 2,916 |
Nurture | 2,639 |  | (19) |  | 2,620 |  |  | 3,160 |  | (20) |  | 3,140 |
Harvest | 2,146 |  | (132) |  | 2,014 |  |  | 2,780 |  | (179) |  | 2,601 |
Other | 571 |  | (9) |  | 562 |  |  | 592 |  | (6) |  | 586 |
Total Business Segment Revenue | 8,747 |  | (669) |  | 8,078 |  |  | 10,036 |  | (793) |  | 9,243 |
Mass Markets Segment by Product Category |  |  |  |  |  |  |
Fiber Broadband | 471 |  | (12) |  | 459 |  |  | 456 |  | (14) |  | 442 |
Other Broadband | 1,064 |  | (96) |  | 968 |  |  | 1,787 |  | (166) |  | 1,621 |
Voice and Other | 758 |  | (27) |  | 731 |  |  | 1,399 |  | (126) |  | 1,273 |
Total Mass Markets Revenue | 2,293 |  | (135) |  | 2,158 |  |  | 3,642 |  | (306) |  | 3,336 |
Total Revenue | $ | 11,040 |  | (804) |  | 10,236 |  |  | 13,678 |  | (1,099) |  | 12,579 |
_____________________________________________________________________ (1)Includes regulatory revenue and lease revenue not within the scope of ASC 606.
Schedule of Contract with Customer, Asset and Liability | The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of September 30, 2023 and December 31, 2022:
| September 30, 2023 |  | December 31, 2022
| (Dollars in millions)
Customer receivables(1) | $ | 1,372 |  |  | 1,424 |
Contract assets(2) | 29 |  |  | 34 |
Contract liabilities(3) | 725 |  |  | 656 |
______________________________________________________________________ (1)Reflects gross customer receivables of $1.4 billion and $1.5 billion at September 30, 2023 and December 31, 2022, respectively, net of allowance for credit losses of $63 million and $73 million, at September 30, 2023 and December 31, 2022, respectively. These amounts exclude customer receivables, net, classified as held for sale of $70 million at September 30, 2023 and $76 million at December 31, 2022 related to the EMEA business. (2)These amounts exclude contract assets classified as held for sale of $11 million at September 30, 2023 and $16 million at December 31, 2022 related to the EMEA business. (3)These amounts exclude contract liabilities classified as held for sale of $47 million at September 30, 2023 and $59 million at December 31, 2022 related to the EMEA business.
Schedule of Capitalized Contract Cost | The following tables provide changes in our contract acquisition costs and fulfillment costs:
| Three Months Ended September 30, 2023 |  | Three Months Ended September 30, 2022
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning of period balance(1)(2) | $ | 183 |  |  | 186 |  |  | 208 |  |  | 188 |
Costs incurred | 31 |  |  | 41 |  |  | 45 |  |  | 38 |
Amortization | (37) |  |  | (35) |  |  | (49) |  |  | (35) |
Change in contract costs held for sale | — |  |  | — |  |  | 3 |  |  | (2) |
End of period balance(5)(6) | $ | 177 |  |  | 192 |  |  | 207 |  |  | 189 |
| Nine Months Ended September 30, 2023 |  | Nine Months Ended September 30, 2022
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning of period balance(3)(4) | $ | 202 |  |  | 192 |  |  | 222 |  |  | 186 |
Costs incurred | 96 |  |  | 120 |  |  | 129 |  |  | 119 |
Amortization | (117) |  |  | (106) |  |  | (150) |  |  | (113) |
Change in contract costs held for sale | (4) |  |  | (14) |  |  | 6 |  |  | (3) |
End of period balance(5)(6) | $ | 177 |  |  | 192 |  |  | 207 |  |  | 189 |
______________________________________________________________________ (1)Beginning of period balance for the three months ended September 30, 2023 excludes $10 million of acquisition costs and $14 million of fulfillment costs classified as held for sale related to the EMEA business. (2)Beginning of period balance for the three months ended September 30, 2022 excludes $31 million of acquisition costs and $33 million of fulfillment costs classified as held for sale (related to both the Latin American business and the ILEC business, sold in the third and fourth quarters of 2022, respectively). (3)Beginning of period balance for the nine months ended September 30, 2023 excludes $6 million of acquisition costs and no fulfillment costs classified as held for sale related to the EMEA business. (4)Beginning of period balance for the nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $34 million and $32 million, respectively (related to both the Latin American business and the ILEC business, sold in the third and fourth quarters of 2022, respectively). (5)End of period balance for the three and nine months ended September 30, 2023 excludes $10 million of acquisition costs and $14 million of fulfillment costs classified as held for sale related to the EMEA business. (6)End of period balance for the three and nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $28 million and $35 million, respectively (related to both the Latin American business and the ILEC business, sold in the third and fourth quarters of 2022, respectively).

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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 -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 + Details
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