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Accounts Receivable, net
9 Months Ended
Sep. 30, 2020
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Accounts Receivable, net Accounts Receivable, net
Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The Partnership maintains allowances for expected credit losses. Following the adoption of ASU 2016-13, the allowances are based on the best estimate of the amount of expected credit losses in existing accounts receivable. The Partnership determines the allowances based on historical write-off experience by industry, economic data and current expectations of future credit losses. The Partnership reviews the allowances for expected credit losses quarterly.
Accounts receivable, net, consisted of the following:
September 30,
2020
December 31,
2019
(in millions)
Accounts receivable, trade$213 $337 
Credit card receivables25 29 
Vendor receivables for rebates and branding23 19 
Other receivables16 
Allowance for expected credit losses(13)(2)
Accounts receivable, net$252 $399