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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2020
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 March 31,
| 2020 |  | 2019
| (Dollars in millions)
Total revenue (1) | $ | 1,918 |  |  | 2,030 |
Adjustments for non-ASC 606 revenue (2) | (121 | ) |  | (127 | )
Total revenue from contracts with customers | $ | 1,797 |  |  | 1,903 |
______________________________________________________________________
(1) | Reclassifications were made within certain 2019 comparative figures due to the retrospective application of an accounting policy election during the first quarter of 2020. Refer to Note 1—Background and our Form 8-K filing dated May 7, 2020 for further information.
(2) Includes regulatory revenue, lease revenue, sublease rental income and revenue from fiber capacity lease arrangements which are not 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 March 31, 2020 and December 31, 2019:
| March 31, 2020 |  | December 31, 2019
| (Dollars in millions)
Customer receivables (1) | $ | 415 |  |  | 430 |
Contract liabilities | 337 |  |  | 338 |
Contract assets | 15 |  |  | 18 |
______________________________________________________________________ (1) Gross customer receivables of $444 million and $462 million, net of allowance for doubtful accounts of $29 million and $32 million, at March 31, 2020 and December 31, 2019, respectively.
Capitalized contract cost | The following table provides changes in our contract acquisition costs and fulfillment costs:
| Three Months Ended March 31, 2020 |  | Three Months Ended March 31, 2019
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning of period balance | $ | 86 |  |  | 64 |  |  | 90 |  |  | 57 |
Costs incurred | 14 |  |  | 6 |  |  | 16 |  |  | 4 |
Amortization | (16 | ) |  | (9 | ) |  | (16 | ) |  | (4 | )
End of period balance | $ | 84 |  |  | 61 |  |  | 90 |  |  | 57 |

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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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