Receivables, Loans, Notes Receivable, and Others (Tables)

9 Months Ended

Sep. 30, 2020

Accounts receivable, net consisted of the following:


(dollars in millions)	September 30, 2020		December 31, 2019
Accounts receivable	$	10,645	$	8,997
Allowance for expected credit losses	(530)		(254)
Total accounts receivable, net	$	10,115	$	8,743

Accounts Receivable, Allowance for Credit Loss

The changes in the allowance for expected credit losses related to Accounts receivable for the nine months ended September 30, 2020 were as follows:


(dollars in millions)
Balance as of December 31, 2019	$	254
Current period provision for expected credit losses⁽¹⁾	263
Write-offs charged against the allowance for expected credit losses	(5)
Other, net⁽²⁾	18
Balance as of September 30, 2020	$	530

(1) The current provision for expected credit losses for the nine months ended September 30, 2020 includes $223 million of reserves driven by customer bankruptcies and additional reserves for credit losses primarily due to the current economic environment primarily caused by the COVID-19 pandemic.

(2) Other includes $34 million of impact related to the adoption of ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.