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Equipment Installment Plans (Table)
 12 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
Equipment installment plan receivables
The following table summarizes equipment installment plan receivables.

December 31,20212020
(Dollars in millions)  
Equipment installment plan receivables, gross$1,085 $1,007 
Allowance for credit losses(72)(78)
Equipment installment plan receivables, net$1,013 $929 
Net balance presented in the Consolidated Balance Sheet as:
Accounts receivable — Customers and agents (Current portion)$639 $590 
Other assets and deferred charges (Non-current portion)374 339 
Equipment installment plan receivables, net$1,013 $929 
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, 2021December 31, 2020
 Lowest RiskLower RiskSlight RiskHigher RiskTotalLowest RiskLower RiskSlight RiskHigher RiskTotal
(Dollars in millions)      
Unbilled$896 $94 $24 $5 $1,019 $819 $98 $22 $9 $948 
Billed — current40 5 1 1 47 36 5 1 1 43 
Billed — past due10 6 2 1 19 8 5 2 1 16 
Total$946 $105 $27 $7 $1,085 $863 $108 $25 $11 $1,007 
The balance of the equipment installment plan receivables as of December 31, 2021 on a gross basis by year of origination were as follows:
201920202021
Total
(Dollars in millions)
Lowest Risk$41 $278 $627 $946 
Lower Risk3 26 76 105 
Slight Risk1 4 22 27 
Higher Risk— 1 6 7 
Total$45 $309 $731 $1,085 
Equipment installment plans allowance for credit losses
Activity for the years ended December 31, 2021 and 2020, in the allowance for credit losses for equipment installment plan receivables was as follows:
 20212020
(Dollars in millions)  
Allowance for credit losses, beginning of year$78 $84 
Bad debts expense38 50 
Write-offs, net of recoveries(44)(56)
Allowance for credit losses, end of year$72 $78