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ACCOUNTS RECEIVABLE
 12 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
ACCOUNTS RECEIVABLE ACCOUNTS RECEIVABLE
The following table presents the components of Accounts Receivable on the Consolidated Balance Sheets:
December 31,
(in millions)20212020
Retail$78 $90 
Retail, Unbilled44 41 
Retail, Allowance for Credit Losses(10)(13)
Wholesale (1)
47 33 
Due from Affiliates (Note 6)
17 9 
Other17 13 
Accounts Receivable$193 $173 
(1)Includes $16 million and $7 million as of December 31, 2021 and 2020, respectively, of receivables related to revenue from derivative instruments.
ALLOWANCE FOR CREDIT LOSSES
TEP separately evaluates retail, wholesale, and other accounts receivable for credit losses and has not recorded an allowance for credit losses for non-retail accounts receivable. The allowance is estimated based on historical collection patterns, sales, current conditions, and reasonable and supportable forecasts. The following table presents the change in the balance of Retail, Allowance for Credit Losses included in Accounts Receivable on the Consolidated Balance Sheets:
Years Ended December 31,
(in millions)20212020
Beginning of Period$(13)$(6)
Credit Loss Expense— (10)
Write-offs3 3 
End of Period$(10)$(13)
Service Disconnection Moratoriums
In 2019, the ACC enacted emergency rules that suspended service disconnections and late fees for electric residential customers who would have otherwise been eligible for service disconnection during the period from June 1 through October 15 (Summer Moratorium). The Summer Moratorium remained in effect for 2020 and 2021, and was permanently adopted by the ACC in November 2021. In addition, as a result of the COVID-19 pandemic, TEP voluntarily suspended service disconnections and late fees from March 2020 through January 2021 for all customers who would have otherwise been eligible for disconnection.
In December 2020, the ACC enacted a bill credit and payment program for residential customers who are behind on their electric bills as a result of the COVID-19 pandemic. For qualifying customers the program included: (i) an upfront bill credit applied to their December 2020 bill; and (ii) automatic enrollment into an eight-month payment plan. TEP also voluntarily created payment arrangements for commercial customers affected by the COVID-19 pandemic. In the second quarter of 2021, TEP began experiencing accounts receivable collection activity consistent with pre-COVID-19 pandemic conditions and has made significant progress towards collecting aged accounts receivable from these customers.
TEP is continuing to monitor collection activity and adjusting its allowance for credit losses as needed.