Accounts Receivable	12 Months Ended
Dec. 31, 2021
Accounts Receivable [Abstract]
Accounts Receivable	(6) Accounts Receivable: The components of accounts receivable, net at December 31, 2021 and 2020 are as follows: Successor Predecessor ($ in millions) December 31, 2021 December 31, 2020 Retail and Wholesale $ 441 $ 608 Other 74 75 Less: Allowance for doubtful accounts (57) (130) Accounts receivable, net $458 $ 553 An analysis of the activity in the allowance for credit losses is as follows: Successor Predecessor For the eight For the four For the year For the year months ended months ended ended ended ($ in millions) December 31, April 30, December 31, December 31, 2021 2021 2020 2019 Balance at beginning of the Period: $ - $ 130 $ 120 $ 105 Increases: Provision for bad debt charged to expense 14 - - - Increases: Provision for bad debt charged to revenue 38 37 106 109 Write-offs charged against allowance, net of recoveries 5 (167) (96) (83) Reclassified to Assets Held for Sale and Other - - - (11) Balance at end of Period: $ 57 $ - $ 130 $ 120 As of April 30, 2021, the fair value of our net accounts receivable balances approximated their carrying values; therefore, no fair value adjustment for fresh start accounting was required. Our allowance for doubtful accounts decreased during the eight months ended December 31, 2021, primarily as a result of resolutions of carrier disputes. We maintain an allowance for credit losses based on the estimated ability to collect accounts receivable. The allowance for credit losses is increased by recording an expense for the provision for bad debts for retail customers, and through decreases to revenue at the time of billing for wholesale customers. The allowance is decreased when customer accounts are written off, or when customers are given credits. The provision for bad debts was $14 million for the four months ended April 30, 2021, and $14 million for the eight months ended December 31, 2021. It was $106 million and $109 million for the years ended December 31, 2020 and 2019, respectively. In accordance with ASC 326, Frontier performs its calculation to estimate expected credit losses, utilizing rates that are consistent with the Company’s write offs (net of recoveries) because such events affect the entity’s loss given default experience.

Accounts Receivable

12 Months Ended

Dec. 31, 2021

(6) Accounts Receivable: The components of accounts receivable, net at December 31, 2021 and 2020 are as follows: Successor Predecessor ($ in millions) December 31, 2021 December 31, 2020 Retail and Wholesale $ 441 $ 608 Other 74 75 Less: Allowance for doubtful accounts (57) (130) Accounts receivable, net $458 $ 553 An analysis of the activity in the allowance for credit losses is as follows: Successor Predecessor For the eight For the four For the year For the year months ended months ended ended ended ($ in millions) December 31, April 30, December 31, December 31, 2021 2021 2020 2019 Balance at beginning of the Period: $ - $ 130 $ 120 $ 105 Increases: Provision for bad debt charged to expense 14 - - - Increases: Provision for bad debt charged to revenue 38 37 106 109 Write-offs charged against allowance, net of recoveries 5 (167) (96) (83) Reclassified to Assets Held for Sale and Other - - - (11) Balance at end of Period: $ 57 $ - $ 130 $ 120 As of April 30, 2021, the fair value of our net accounts receivable balances approximated their carrying values; therefore, no fair value adjustment for fresh start accounting was required. Our allowance for doubtful accounts decreased during the eight months ended December 31, 2021, primarily as a result of resolutions of carrier disputes. We maintain an allowance for credit losses based on the estimated ability to collect accounts receivable. The allowance for credit losses is increased by recording an expense for the provision for bad debts for retail customers, and through decreases to revenue at the time of billing for wholesale customers. The allowance is decreased when customer accounts are written off, or when customers are given credits. The provision for bad debts was $14 million for the four months ended April 30, 2021, and $14 million for the eight months ended December 31, 2021. It was $106 million and $109 million for the years ended December 31, 2020 and 2019, respectively. In accordance with ASC 326, Frontier performs its calculation to estimate expected credit losses, utilizing rates that are consistent with the Company’s write offs (net of recoveries) because such events affect the entity’s loss given default experience.