Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Schedule of Revenue

The following tables provide our total revenue by product and service category as well as 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, 2024				Three Months Ended September 30, 2023
	Total Revenue		Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers	Total Revenue	Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Other Broadband	$	226	(19)	207	271	(23)	248
Voice and Other	129		(2)	127	145	(4)	141
Fiber Broadband	92		(3)	89	120	(3)	117
Harvest	223		(29)	194	261	(36)	225
Nurture	90		(2)	88	96	(2)	94
Grow	33		(2)	31	31	—	31
Affiliate Services	570		(12)	558	526	(11)	515
Total revenue	$	1,363	(69)	1,294	1,450	(79)	1,371

	Nine Months Ended September 30, 2024				Nine Months Ended September 30, 2023
	Total Revenue		Adjustments for Non-ASC 606 Revenue(1)	Total Revenue from Contracts with Customers	Total Revenue	Adjustments for Non-ASC 606 Revenue(1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Other Broadband	$	715	(60)	655	847	(72)	775
Voice and Other	394		(10)	384	451	(12)	439
Fiber Broadband	289		(9)	280	365	(9)	356
Harvest	702		(92)	610	803	(109)	694
Nurture	268		(6)	262	295	(6)	289
Grow	100		(4)	96	108	—	108
Affiliate Services	1,676		(36)	1,640	1,589	(33)	1,556
Total revenue	$	4,144	(217)	3,927	4,458	(241)	4,217

____________________________________________________________

(1)Includes regulatory revenue and lease revenue not within the scope of ASC 606.

Customer Receivables and Contract Balances

The following table provides balances of customer receivables, contract assets and contract liabilities as of September 30, 2024 and December 31, 2023:

	September 30, 2024		December 31, 2023
	(Dollars in millions)
Customer receivables, less allowance of $26 and $29 (1)	$	198	210
Contract assets	7		7
Contract liabilities	246		269

______________________________________________________________________

(1)Customer receivables includes affiliate receivables.

Contract Costs

The following tables provide changes in our contract acquisition costs and fulfillment costs:

	Three Months Ended September 30, 2024			Three Months Ended September 30, 2023
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning Balance	$	56	47	59	45
Cost Incurred	6		7	10	9
Amortization	(9)		(8)	(12)	(9)
Ending Balances	$	53	46	57	45

	Nine Months Ended September 30, 2024			Nine Months Ended September 30, 2023
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning Balance	$	58	46	61	46
Cost incurred	25		26	32	28
Amortization	(30)		(26)	(36)	(29)
Ending Balances	$	53	46	57	45