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Device Payment Plan Agreement and Wireless Service Receivables (Tables)

12 Months Ended

Dec. 31, 2022

The following table presents information about accounts receivable, net of allowances, recorded in our consolidated balance sheet:


	At December 31, 2022
(dollars in millions)	Device payment plan agreement		Wireless service		Other receivables(1)		Total
Accounts receivable	$	13,374	$	5,140	$	6,818	$	25,332
Less Allowance for credit losses	445		143		238		826
Accounts receivable, net of allowance	$	12,929	$	4,997	$	6,580	$	24,506

(1) Other receivables primarily include wireline receivables and other receivables, the allowances for which are individually insignificant.

The following table displays device payment plan agreement receivables, net, recognized in our consolidated balance sheets:


	(dollars in millions)
At December 31,	2022		2021
Device payment plan agreement receivables, gross	$	26,188	$	21,303
Unamortized imputed interest	(479)		(358)
Device payment plan agreement receivables, at amortized cost	25,709		20,945
Allowance(1)	(881)		(759)
Device payment plan agreement receivables, net	$	24,828	$	20,186

Classified in our consolidated balance sheets:
Accounts receivable, net	$	12,929	$	12,783
Other assets	11,899		7,403
Device payment plan agreement receivables, net	$	24,828	$	20,186

(1) Includes allowance for both short-term and long-term device payment plan agreement receivables.

Financing Receivable Credit Quality Indicators

The following table presents device payment plan agreement receivables, at amortized cost, as of December 31, 2022, by credit quality indicator and year of origination:


	Year of Origination(1)
(dollars in millions)	2022		2021		Prior to 2021		Total

New customers	$	2,761	$	904	$	24	$	3,689
Existing customers	16,312		5,544		164		22,020
Total	$	19,073	$	6,448	$	188	$	25,709

(1) Includes accounts that have been suspended at a point in time.

Activity in Allowance for Credit Losses for Device Payment Plan Agreement Receivables

Activity in the allowance for credit losses by portfolio segment of receivables was as follows:


(dollars in millions)	Device Payment Plan Agreement Receivables(1)		Wireless Service Plan Receivables
Balance at January 1, 2022	$	759	$	130


Current period provision for expected credit losses	958		428
Write-offs charged against the allowance	(869)		(463)
Recoveries collected	33		48
Balance at December 31, 2022	$	881	$	143

(1) Includes allowance for both short-term and long-term device payment plan agreement receivables.

Balance and Aging of Device Payment Plan Agreement Receivables on Gross Basis

The balance and aging of the device payment plan agreement receivables, at amortized cost, were as follows:



(dollars in millions)	At December 31, 2022
Unbilled	$	24,480
Billed:
Current	998
Past due	231
Device payment plan agreement receivables, at amortized cost	$	25,709