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Other Financial Statement Items
3 Months Ended
Mar. 31, 2020
Balance Sheet Related Disclosures [Abstract]  
Other Financial Statement Items Other Financial Statement Items
Accounts receivable and unbilled revenue, net
Accounts receivable and unbilled revenues, net as of March 31, 2020 and December 31, 2019 consisted of:
As of
 
March 31, 2020
 
December 31, 2019
(Millions)
 
 
 
 
Trade receivables and unbilled revenues
 
$
1,150

 
$
1,151

Allowance for credit losses
 
(73
)
 
(69
)
Accounts receivable and unbilled revenues, net
 
$
1,077

 
$
1,082


The change in the allowance for credit losses for the three months ended March 31, 2020 and 2019 consisted of:
 
 
Three Months Ended March 31,
(Millions)
 
2020
 
2019
As of January 1,
 
$
69

 
$
62

Current period provision
 
19

 
21

Write-off as uncollectible
 
(15
)
 
(17
)
As of March 31,
 
$
73

 
$
66


Deferred Payment Arrangements (DPA) receivable balances were $63 million and $65 million at March 31, 2020 and December 31, 2019, respectively. The allowance for credit losses for DPAs at both March 31, 2020 and December 31, 2019 was $33 million. Furthermore, the change in the allowance for credit losses associated with the DPAs for the three months ended March 31, 2020 and 2019 was $0 and $1 million, respectively.
Prepayments and other current assets
Included in prepayments and other current assets are $152 million and $123 million of prepaid other taxes as of March 31, 2020 and December 31, 2019, respectively.
Property, plant and equipment and intangible assets
The accumulated depreciation and amortization as of March 31, 2020 and December 31, 2019, respectively, were as follows:
 
 
March 31,
 
December 31,
As of
 
2020
 
2019
(Millions)
 
 
 
 
Property, plant and equipment
 
 

 
 

Accumulated depreciation
 
$
9,262

 
$
9,059

Intangible assets
 
 

 
 

Accumulated amortization
 
$
308

 
$
305


Debt
As of March 31, 2020 and December 31, 2019, "Notes Payable" consisted of $383 million and $562 million, respectively, of commercial paper outstanding and $350 million and $0, respectively, drawn on our revolving credit facility, presented net of discounts on our condensed consolidated balance sheets.
On April 9, 2020, AGR issued $750 million aggregate principal amount of unsecured notes maturing in 2025 at a fixed interest rate of 3.20%.