Revenue Recognition (Tables)

9 Months Ended

Sep. 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, "Revenue from Contracts with Customers" ("ASC 606"), but is instead governed by other accounting standards:

	Three Months Ended September 30,			Nine Months Ended September 30,
	2020		2019	2020	2019
	(Dollars in millions)
Total revenue	$	5,167	5,350	15,587	16,152
Adjustments for non-ASC 606 revenue (1)	(481)		(355)	(1,443)	(1,069)
Total revenue from contracts with customers	$	4,686	4,995	14,144	15,083

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(1)Includes regulatory revenue and lease revenue not 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 September 30, 2020 and December 31, 2019:

	September 30, 2020		December 31, 2019
	(Dollars in millions)
Customer receivables(1)	$	2,070	2,194
Contract assets	104		130
Contract liabilities	918		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 $140 million and $94 million, at September 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 September 30, 2020			Three Months Ended September 30, 2019
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	300	219	321	207
Costs incurred	45		35	48	41
Amortization	(53)		(37)	(50)	(32)
End of period balance	$	292	217	319	216

	Nine Months Ended September 30, 2020			Nine Months Ended September 30, 2019
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	326	221	322	187
Costs incurred	130		105	148	119
Amortization	(164)		(109)	(151)	(90)
End of period balance	$	292	217	319	216