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Accounts Receivable, Net (Tables)
9 Months Ended
Sep. 30, 2020
Receivables [Abstract]  
Schedule of Accounts, Notes, Loans and Financing Receivable
Accounts receivable, net consisted of the following at September 30, 2020 and December 31, 2019:

(dollars in millions)September 30, 2020December 31, 2019
Trade receivables$2,901 $2,723 
Unbilled receivables120 108 
Miscellaneous receivables93 113 
3,114 2,944 
Less: allowance for expected credit losses 1
156 83 
Balance$2,958 $2,861 

1 Prior to January 1, 2020 allowances for doubtful accounts were recorded when accounts receivable were determined to be uncollectible.
Accounts Receivable, Allowance for Credit Loss
The changes in allowance for credit losses related to Accounts receivable, net for the nine months ended September 30, 2020 are as follows:
(dollars in millions)September 30, 2020
Balance as of January 1$83 
Impact of credit standard adoption28 
Current period provision for expected credit losses28 
Write-offs charged against the allowance for expected credit losses(9)
Other26 
Balance as of September 30$156