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Equipment Installment Plans (Table)
 6 Months Ended
Jun. 30, 2023
Receivables [Abstract]  
Equipment installment plan receivables
The following table summarizes equipment installment plan receivables.
 June 30, 2023December 31, 2022
(Dollars in millions)  
Equipment installment plan receivables, gross$1,159 $1,211 
Allowance for credit losses(92)(96)
Equipment installment plan receivables, net$1,067 $1,115 
Net balance presented in the Consolidated Balance Sheet as:
Accounts receivable — Customers and agents (Current portion)$604 $646 
Other assets and deferred charges (Non-current portion)463 469 
Equipment installment plan receivables, net$1,067 $1,115 
Equipment installment plan receivables credit categories The balance and aging of the equipment installment plan receivables on a gross basis by credit category were as follows:
June 30, 2023December 31, 2022
Lowest Risk
Lower Risk
Slight Risk
Higher Risk
Total
Lowest Risk
Lower Risk
Slight Risk
Higher Risk
Total
(Dollars in millions)
Unbilled$979 $91 $20 $6 $1,096 $1,016 $98 $22 $5 $1,141 
Billed — current39 4 1 — 44 41 5 2 — 48 
Billed — past due10 6 2 1 19 13 6 2 1 22 
Total$1,028 $101 $23 $7 $1,159 $1,070 $109 $26 $6 $1,211 
The balance of the equipment installment plan receivables as of June 30, 2023 on a gross basis by year of origination were as follows:
2020202120222023
Total
(Dollars in millions)
Lowest Risk$3 $160 $559 $306 $1,028 
Lower Risk— 10 53 38 101 
Slight Risk— 1 10 12 23 
Higher Risk— — 3 4 7 
Total$3 $171 $625 $360 $1,159 
Equipment installment plans allowance for credit losses
The write-offs, net of recoveries for the six months ended June 30, 2023 on a gross basis by year of origination were as follows:
2020202120222023
Total
(Dollars in millions)
Write-offs, net of recoveries$1 $9 $28 $1 $39 
Activity for the six months ended June 30, 2023 and 2022, in the allowance for credit losses for equipment installment plan receivables was as follows:
 June 30, 2023June 30, 2022
(Dollars in millions)  
Allowance for credit losses, beginning of period$96 $72 
Bad debts expense35 37 
Write-offs, net of recoveries(39)(35)
Allowance for credit losses, end of period$92 $74