EIP RECEIVABLES (Tables)

12 Months Ended

Dec. 31, 2019

Receivables [Abstract]

Equipment Installment Plan Receivables

The following table summarizes the unbilled EIP receivables:

	As of December 31, 2019			As of December 31, 2018
EIP receivables, gross	$	76,697		$	50,072
Unamortized imputed discount		(4,335	)		(3,784	)
EIP receivables, net of unamortized imputed discount	$	72,362		$	46,288
Allowance for doubtful accounts		(4,852	)		(2,907	)
EIP receivables, net	$	67,510		$	43,381

	As of December 31, 2019		As of December 31, 2018
Classified on the balance sheet as:
EIP receivables, net	$	31,750	$	22,165
Long-term EIP receivables		35,760		21,216
EIP receivables, net	$	67,510	$	43,381

Equipment Installment Plan Receivables Credit Categories

The balances of EIP receivables on a gross basis by credit category as of the periods presented were as follows:

	As of December 31, 2019		As of December 31, 2018
Prime	$	55,764	$	33,161
Subprime		20,933		16,911
Total EIP receivables, gross	$	76,697	$	50,072

Changes in Carrying Amount of Unbilled EIP Receivables

The following table shows changes in the aggregate net carrying amount of the unbilled EIP receivables:

	December 31, 2019			December 31, 2018
Beginning balance of EIP receivables, net	$	43,381		$	31,989
Additions		99,394			111,028
Billings and payments		(50,579	)		(42,671	)
Sales of EIP receivables		(23,276	)		(52,308	)
Foreign currency translation		1,086			(2,288	)
Change in allowance for doubtful accounts and imputed discount		(2,496	)		(2,369	)
Total EIP receivables, net	$	67,510		$	43,381

Summary of Impact of Sales of EIP receivables

The following table summarizes the impact of the sales of the EIP receivables in the years ended December 31, 2019 and 2018:

	December 31, 2019			December 31, 2018
EIP receivables derecognized	$	23,276		$	52,308
Cash proceeds		(20,313	)		(44,792	)
Reversal of unamortized imputed discount		(1,773	)		(3,941	)
Reversal of allowance for doubtful accounts		(1,397	)		(2,396	)
Pre-tax (gain) loss on sales of EIP receivables	$	(207	)	$	1,179