Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

The following table provides the amount of revenue that is not subject to ASC 606, but is instead governed by other accounting standards:



	Three Months Ended
	March 31, 2019			March 31, 2018
	(Dollars in millions)
Total revenue	$	5,647		5,945
Adjustments for non-ASC 606 revenue ⁽¹⁾	(358		)	(312	)
Total revenue from contracts with customers	$	5,289		5,633

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(1) Includes regulatory revenue, lease revenue, sublease rental income, revenue from fiber capacity lease arrangements and failed sale leaseback income, which are not within the scope of ASC 606.

Contract with Customer, Asset and Liability

The following table provides information about revenue recognized for the three months ended March 31, 2019 and 2018:



	Three Months Ended
	March 31, 2019		March 31, 2018
	(Dollars in millions)
Revenue recognized in the period from:
Amounts included in contract liability at the beginning of the period (January 1, 2019 and 2018, respectively)	$	490	523
Performance obligations satisfied in previous periods	—		—

The following table provides balances of customer receivables, contract assets and contract liabilities as of March 31, 2019 and December 31, 2018:



	March 31, 2019		December 31, 2018
	(Dollars in millions)
Customer receivables⁽¹⁾	$	2,286	2,346
Contract assets	134		140
Contract liabilities	869		860

⁽¹⁾Gross customer receivables of $2.4 billion and $2.5 billion, net of allowance for doubtful accounts of $145 million and $132 million, at March 31, 2019 and December 31, 2018, respectively.

Capitalized Contract Cost

The following table provides changes in our contract acquisition costs and fulfillment costs:



	Three Months Ended March 31, 2019					Three Months Ended March 31, 2018
	(Dollars in millions)
	Acquisition Costs			Fulfillment Costs		Acquisition Costs		Fulfillment Costs
Beginning of period balance	$	322		187		268		133
Costs incurred	57			34		52		29
Amortization	(50		)	(23	)	(39	)	(12	)
End of period balance	$	329		198		281		150