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Revenue Recognition (Tables)
 9 Months Ended
Sep. 30, 2023
Revenue from Contract with Customer [Abstract]  
Schedule of Revenue The following tables provide total revenue by segment, sales channel and product category. They also provide 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. The amounts in the tables below include revenue for the Latin American and ILEC businesses prior to their sales on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business in our Annual Report on Form 10-K for the year ended December 31, 2022 for additional information on these divestitures.
Three Months Ended September 30, 2023Three Months Ended September 30, 2022
Total Revenue
Adjustments for Non-ASC 606 revenue (1)
Total revenue from Contracts with CustomersTotal Revenue
Adjustments for Non-ASC 606 revenue (1)
Total revenue from Contracts with Customers
(Dollars in millions)
Business Segment by Sales Channel and Product Category
Large Enterprise
Grow$557 (77)480 571 (79)492 
Nurture369 — 369 404 — 404 
Harvest186 — 186 245 — 245 
Other70 (3)67 66 (1)65 
Total Large Enterprise Revenue1,182 (80)1,102 1,286 (80)1,206 
Mid-Market Enterprise
Grow201 (6)195 192 (7)185 
Nurture195 — 195 226 — 226 
Harvest94 (1)93 129 (2)127 
Other8 (1)7 8 (1)7 
Total Mid-Market Enterprise Revenue498 (8)490 555 (10)545 
Public Sector
Grow117 (22)95 106 (25)81 
Nurture98 — 98 121 — 121 
Harvest96 — 96 119 (1)118 
Other133 — 133 111 — 111 
Total Public Sector Revenue444 (22)422 457 (26)431 
Wholesale
Grow250 (61)189 247 (67)180 
Nurture203 (5)198 255 (6)249 
Harvest314 (42)272 404 (56)348 
Other3 — 3 14 — 14 
Total Wholesale Revenue770 (108)662 920 (129)791 
Business Segment by Product Category
Grow1,125 (166)959 1,116 (178)938 
Nurture865 (5)860 1,006 (6)1,000 
Harvest690 (43)647 897 (59)838 
Other214 (4)210 199 (2)197 
Total Business Segment Revenue2,894 (218)2,676 3,218 (245)2,973 
Mass Markets Segment by Product Category
Fiber Broadband162 (4)158 160 (4)156 
Other Broadband340 (31)309 580 (55)525 
Voice and Other245 (9)236 432 (27)405 
Total Mass Markets Revenue747 (44)703 1,172 (86)1,086 
Total Revenue$3,641 (262)3,379 4,390 (331)4,059 
Nine Months Ended September 30, 2023Nine Months Ended September 30, 2022
Total revenue
Adjustments for non-ASC 606 revenue (1)
Total revenue from contracts with customersTotal revenue
Adjustments for non-ASC 606 revenue (1)
Total revenue from contracts with customers
(Dollars in millions)
Business Segment by Sales Channel and Product Category
Large Enterprise
Grow$1,665 (234)1,431 1,882 (284)1,598 
Nurture1,113 — 1,113 1,302 — 1,302 
Harvest590 — 590 793 — 793 
Other187 (5)182 183 (4)179 
Total Large Enterprise Revenue3,555 (239)3,316 4,160 (288)3,872 
Mid-Market Enterprise
Grow599 (21)578 565 (23)542 
Nurture608 — 608 698 — 698 
Harvest288 (3)285 404 (6)398 
Other25 (4)21 23 (1)22 
Total Mid-Market Enterprise Revenue1,520 (28)1,492 1,690 (30)1,660 
Public Sector
Grow351 (60)291 337 (79)258 
Nurture297 — 297 380 — 380 
Harvest290 — 290 367 (3)364 
Other350 — 350 346 (1)345 
Total Public Sector Revenue1,288 (60)1,228 1,430 (83)1,347 
Wholesale
Grow776 (194)582 720 (202)518 
Nurture621 (19)602 780 (20)760 
Harvest978 (129)849 1,216 (170)1,046 
Other9 — 9 40 — 40 
Total Wholesale Revenue2,384 (342)2,042 2,756 (392)2,364 
Business Segment by Product Category
Grow3,391 (509)2,882 3,504 (588)2,916 
Nurture2,639 (19)2,620 3,160 (20)3,140 
Harvest2,146 (132)2,014 2,780 (179)2,601 
Other571 (9)562 592 (6)586 
Total Business Segment Revenue8,747 (669)8,078 10,036 (793)9,243 
Mass Markets Segment by Product Category
Fiber Broadband471 (12)459 456 (14)442 
Other Broadband1,064 (96)968 1,787 (166)1,621 
Voice and Other758 (27)731 1,399 (126)1,273 
Total Mass Markets Revenue2,293 (135)2,158 3,642 (306)3,336 
Total Revenue$11,040 (804)10,236 13,678 (1,099)12,579 
_____________________________________________________________________
(1)Includes regulatory revenue and lease revenue not within the scope of ASC 606.
Schedule of Contract with Customer, Asset and Liability
The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of September 30, 2023 and December 31, 2022:

September 30, 2023December 31, 2022
 (Dollars in millions)
Customer receivables(1)
$1,372 1,424 
Contract assets(2)
29 34 
Contract liabilities(3)
725 656 
______________________________________________________________________
(1)Reflects gross customer receivables of $1.4 billion and $1.5 billion at September 30, 2023 and December 31, 2022, respectively, net of allowance for credit losses of $63 million and $73 million, at September 30, 2023 and December 31, 2022, respectively. These amounts exclude customer receivables, net, classified as held for sale of $70 million at September 30, 2023 and $76 million at December 31, 2022 related to the EMEA business.
(2)These amounts exclude contract assets classified as held for sale of $11 million at September 30, 2023 and $16 million at December 31, 2022 related to the EMEA business.
(3)These amounts exclude contract liabilities classified as held for sale of $47 million at September 30, 2023 and $59 million at December 31, 2022 related to the EMEA business.
Schedule of Capitalized Contract Cost
The following tables provide changes in our contract acquisition costs and fulfillment costs:

Three Months Ended September 30, 2023Three Months Ended September 30, 2022
Acquisition CostsFulfillment CostsAcquisition CostsFulfillment Costs
(Dollars in millions)
Beginning of period balance(1)(2)
$183 186 208 188 
Costs incurred31 41 45 38 
Amortization(37)(35)(49)(35)
Change in contract costs held for sale— — 3 (2)
End of period balance(5)(6)
$177 192 207 189 

Nine Months Ended September 30, 2023Nine Months Ended September 30, 2022
Acquisition CostsFulfillment CostsAcquisition CostsFulfillment Costs
(Dollars in millions)
Beginning of period balance(3)(4)
$202 192 222 186 
Costs incurred96 120 129 119 
Amortization(117)(106)(150)(113)
Change in contract costs held for sale(4)(14)6 (3)
End of period balance(5)(6)
$177 192 207 189 
______________________________________________________________________
(1)Beginning of period balance for the three months ended September 30, 2023 excludes $10 million of acquisition costs and $14 million of fulfillment costs classified as held for sale related to the EMEA business.
(2)Beginning of period balance for the three months ended September 30, 2022 excludes $31 million of acquisition costs and $33 million of fulfillment costs classified as held for sale (related to both the Latin American business and the ILEC business, sold in the third and fourth quarters of 2022, respectively).
(3)Beginning of period balance for the nine months ended September 30, 2023 excludes $6 million of acquisition costs and no fulfillment costs classified as held for sale related to the EMEA business.
(4)Beginning of period balance for the nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $34 million and $32 million, respectively (related to both the Latin American business and the ILEC business, sold in the third and fourth quarters of 2022, respectively).
(5)End of period balance for the three and nine months ended September 30, 2023 excludes $10 million of acquisition costs and $14 million of fulfillment costs classified as held for sale related to the EMEA business.
(6)End of period balance for the three and nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $28 million and $35 million, respectively (related to both the Latin American business and the ILEC business, sold in the third and fourth quarters of 2022, respectively).