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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of Revenue | The following table provides our total revenue by product and service category as well as 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:
| Three Months Ended September 30, 2022 |  | Three Months Ended September 30, 2021
| 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)
Fiber Infrastructure | $ | 487 |  | (33) |  | 454 |  |  | 495 |  | (30) |  | 465 |
Voice and Other | 429 |  | (46) |  | 383 |  |  | 522 |  | (83) |  | 439 |
IP and Data Services | 108 |  | — |  | 108 |  |  | 118 |  | — |  | 118 |
Affiliate Services | 594 |  | (11) |  | 583 |  |  | 595 |  | (9) |  | 586 |
Total Revenue | $ | 1,618 |  | (90) |  | 1,528 |  |  | 1,730 |  | (122) |  | 1,608 |
| Nine Months Ended September 30, 2022 |  | Nine Months Ended September 30, 2021
| 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)
Fiber Infrastructure | $ | 1,481 |  | (100) |  | 1,381 |  |  | 1,500 |  | (90) |  | 1,410 |
Voice and Other | 1,331 |  | (152) |  | 1,179 |  |  | 1,595 |  | (251) |  | 1,344 |
IP and Data Services | 336 |  | — |  | 336 |  |  | 357 |  | — |  | 357 |
Affiliate Services | 1,758 |  | (34) |  | 1,724 |  |  | 1,794 |  | (18) |  | 1,776 |
Total revenue | $ | 4,906 |  | (286) |  | 4,620 |  |  | 5,246 |  | (359) |  | 4,887 |
____________________________________________________________ (1)Includes regulatory revenue and lease revenue 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 September 30, 2022 and December 31, 2021:
| September 30, 2022 |  | December 31, 2021
| (Dollars in millions)
Customer receivables (1) | $ | 278 |  |  | 298 |
Contract assets | 9 |  |  | 10 |
Contract liabilities | 341 |  |  | 317 |
______________________________________________________________________ (1)Reflects gross customer receivables, including gross affiliate receivables, of $305 million and $328 million, net of allowance for credit losses of $27 million and $30 million, at September 30, 2022 and December 31, 2021, respectively.
Capitalized contract cost | The following tables provide changes in our contract acquisition costs and fulfillment costs:
| Three Months Ended September 30, 2022 |  | Three Months Ended September 30, 2021
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning of period balance | $ | 62 |  |  | 47 |  |  | 68 |  |  | 49 |
Costs incurred | 13 |  |  | 9 |  |  | 12 |  |  | 7 |
Amortization | (13) |  |  | (10) |  |  | (14) |  |  | (9) |
End of period balance | $ | 62 |  |  | 46 |  |  | 66 |  |  | 47 |
| Nine Months Ended September 30, 2022 |  | Nine Months Ended September 30, 2021
| Acquisition Costs |  | Fulfillment Costs |  | Acquisition Costs |  | Fulfillment Costs
| (Dollars in millions)
Beginning Balance | $ | 64 |  |  | $ | 47 |  |  | 73 |  |  | $ | 54 |
Cost Incurred | 38 |  |  | 28 |  |  | 36 |  |  | 19 |
Amortization | (40) |  |  | (29) |  |  | (43) |  |  | (26) |
Ending Balances | $ | 62 |  |  | 46 |  |  | 66 |  |  | 47 |

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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 https://asc.fasb.org/extlink&oid=126905575&loc=SL49131252-203054 + Details
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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + 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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599 + Details
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