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Receivables and Allowance for Credit Losses (Tables)
12 Months Ended
Dec. 31, 2019
Receivables [Abstract]  
Schedule of Equipment Installment Plan Receivables
The following table summarizes the EIP receivables, including imputed discounts and related allowance for credit losses:
(in millions)December 31, 2019December 31, 2018
EIP receivables, gross$4,582  $4,534  
Unamortized imputed discount(299) (330) 
EIP receivables, net of unamortized imputed discount4,283  4,204  
Allowance for credit losses(100) (119) 
EIP receivables, net$4,183  $4,085  
Classified on the balance sheet as:
Equipment installment plan receivables, net$2,600  $2,538  
Equipment installment plan receivables due after one year, net1,583  1,547  
EIP receivables, net$4,183  $4,085  
Schedule of Unamortized Imputed Discount and Allowance for Credit Losses for Equipment Installment Plan Receivables
Activity for the years ended December 31, 2019, 2018 and 2017, in the allowance for credit losses and unamortized imputed discount balances for the accounts receivable and EIP receivables segments were as follows:
December 31, 2019December 31, 2018December 31, 2017
(in millions)Accounts Receivable AllowanceEIP Receivables AllowanceTotalAccounts Receivable AllowanceEIP Receivables AllowanceTotalAccounts Receivable AllowanceEIP Receivables AllowanceTotal
Allowance for credit losses and imputed discount, beginning of period$67  $449  $516  $86  $396  $482  $102  $316  $418  
Bad debt expense77  230  307  69  228  297  104  284  388  
Write-offs, net of recoveries(83) (249) (332) (88) (240) (328) (120) (273) (393) 
Change in imputed discount on short-term and long-term EIP receivablesN/A  136  136  N/A  250  250  N/A  252  252  
Impact on the imputed discount from sales of EIP receivablesN/A  (167) (167) N/A  (185) (185) N/A  (183) (183) 
Allowance for credit losses and imputed discount, end of period$61  $399  $460  $67  $449  $516  $86  $396  $482  
Schedule of Equipment Installment Plan Receivables by Credit Category The following table provides delinquency status for the unpaid principal balance for receivables within the EIP portfolio segment, which we actively monitor as part of our current credit risk management practices and policies:
December 31, 2019December 31, 2018
(in millions)PrimeSubprimeTotal EIP Receivables, grossPrimeSubprimeTotal EIP Receivables, gross
Current - 30 days past due$2,384  $2,108  $4,492  $1,987  $2,446  $4,433  
31 - 60 days past due13  28  41  15  32  47  
61 - 90 days past due 17  24   19  25  
More than 90 days past due 18  25   22  29  
Total receivables, gross$2,411  $2,171  $4,582  $2,015  $2,519  $4,534