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Equipment Installment Plans (Tables)
 12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Equipment installment plan receivables
The following table summarizes equipment installment plan receivables.

December 31,20242023
(Dollars in millions)  
Equipment installment plan receivables, gross$1,110 $1,151 
Allowance for credit losses(82)(90)
Equipment installment plan receivables, net$1,028 $1,061 
Net balance presented in the Consolidated Balance Sheet as:
Accounts receivable — Customers and agents (Current portion)$592 $577 
Other assets and deferred charges (Non-current portion)436 484 
Equipment installment plan receivables, net$1,028 $1,061 
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:
December 31, 2024December 31, 2023
Lowest RiskLower RiskSlight RiskHigher RiskTotalLowest RiskLower RiskSlight RiskHigher RiskTotal
(Dollars in millions)
Unbilled$955 $77 $13 $5 $1,050 $977 $88 $16 $4 $1,085 
Billed — current36 4 1 1 42 35 5 2 1 43 
Billed — past due10 5 2 1 18 12 7 3 1 23 
Total$1,001 $86 $16 $7 $1,110 $1,024 $100 $21 $6 $1,151 
The balance of the equipment installment plan receivables as of December 31, 2024 on a gross basis by year of origination were as follows:
202220232024Total
(Dollars in millions)
Lowest Risk$131 $332 $538 $1,001 
Lower Risk6 22 58 86 
Slight Risk1 3 12 16 
Higher Risk— 1 6 7 
Total$138 $358 $614 $1,110 
The write-offs, net of recoveries for the year ended December 31, 2024 on a gross basis by year of origination were as follows:
2021202220232024Total
(Dollars in millions)
Write-offs, net of recoveries
$(1)$18 $40 $16 $73 
Equipment installment plans allowance for credit losses
Activity for the years ended December 31, 2024 and 2023, in the allowance for credit losses for equipment installment plan receivables was as follows:
 20242023
(Dollars in millions)  
Allowance for credit losses, beginning of year$90 $96 
Bad debts expense65 69 
Write-offs, net of recoveries(73)(75)
Allowance for credit losses, end of year$82 $90