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Wireless Device Payment Plans (Tables)
9 Months Ended
Sep. 30, 2018
Receivables [Abstract]  
Device Payment Plan Receivables, Net
The following table displays device payment plan agreement receivables, net, that continue to be recognized in our condensed consolidated balance sheets:
 
At September 30,

 
At December 31,

(dollars in millions)
2018

 
2017

Device payment plan agreement receivables, gross
$
17,685

 
$
17,770

Unamortized imputed interest
(548
)
 
(821
)
Device payment plan agreement receivables, net of unamortized imputed interest
17,137

 
16,949

Allowance for credit losses
(662
)
 
(848
)
Device payment plan agreement receivables, net
$
16,475

 
$
16,101

 
 
 
 
Classified in our condensed consolidated balance sheets:
 
 
 
Accounts receivable, net
$
11,708

 
$
11,064

Other assets
4,767

 
5,037

Device payment plan agreement receivables, net
$
16,475

 
$
16,101

Balance and Aging of Device Payment Plan Agreement Receivables on Gross Basis
The balance and aging of the device payment plan agreement receivables on a gross basis were as follows:
 
At September 30,

 
At December 31,

(dollars in millions)
2018

 
2017

Unbilled
$
16,446

 
$
16,591

Billed:
 
 
 
Current
992

 
975

Past due
247

 
204

Device payment plan agreement receivables, gross
$
17,685

 
$
17,770

Activity in Allowance for Credit Losses for Device Payment Plan Agreement Receivables
Activity in the allowance for credit losses for the device payment plan agreement receivables was as follows:
(dollars in millions)
2018

 
2017

Balance at January 1,
$
848

 
$
688

Bad debt expense
333

 
477

Write-offs
(519
)
 
(438
)
Balance at September 30,
$
662

 
$
727