Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Revenue

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 June 30,			Six Months Ended June 30,
	2020		2019	2020	2019
	(Dollars in millions)
Total revenue	$	5,192	5,375	10,420	10,802
Adjustments for non-ASC 606 revenue (1)	(481)		(356)	(962)	(714)
Total revenue from contracts with customers	$	4,711	5,019	9,458	10,088

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⁽¹⁾Includes regulatory revenue, lease revenue, sublease rental income and revenue from fiber capacity lease arrangements, none of which are within the scope of ASC 606.

Contract with Customer, Asset and Liability

The following table provides balances of customer receivables, contract assets and contract liabilities as of June 30, 2020 and December 31, 2019:

	June 30, 2020		December 31, 2019
	(Dollars in millions)
Customer receivables(1)	$	2,112	2,194
Contract assets	109		130
Contract liabilities	927		1,028

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(1)Reflects gross customer receivables of $2.2 billion and $2.3 billion, net of allowance for doubtful accounts of $110 million and $94 million, at June 30, 2020 and December 31, 2019, respectively.

Capitalized Contract Cost

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

	Three Months Ended June 30, 2020			Three Months Ended June 30, 2019
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	320	220	329	198
Costs incurred	36		34	43	44
Amortization	(56)		(35)	(51)	(35)
End of period balance	$	300	219	321	207

	Six Months Ended June 30, 2020			Six Months Ended June 30, 2019
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	326	221	322	187
Costs incurred	85		70	100	78
Amortization	(111)		(72)	(101)	(58)
End of period balance	$	300	219	321	207