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Device Payment Plan Agreement and Wireless Service Receivables (Tables)
 12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Device Payment Plan Receivables, Net
The following table presents information about accounts receivable, net of allowances, recorded in our consolidated balance sheet:
At December 31, 2024
(dollars in millions)Device payment plan agreementWireless
service
Other receivables(1)
Total
Accounts receivable$15,839 $5,809 $5,613 $27,261 
Less Allowance for credit losses698 240 214 1,152 
Accounts receivable, net of allowance$15,141 $5,569 $5,399 $26,109 
(1) Other receivables primarily include wireline and other receivables, of which the allowances are individually insignificant.
The following table displays both the current and non-current portions of device payment plan agreement receivables, net, recognized in our consolidated balance sheets:
(dollars in millions)
At December 31,
2024
2023
Device payment plan agreement receivables, gross$31,308 $29,206 
Unamortized imputed interest(975)(758)
Device payment plan agreement receivables, at amortized cost30,333 28,448 
Allowance(1)
(1,315)(1,151)
Device payment plan agreement receivables, net$29,018 $27,297 
Classified in our consolidated balance sheets:
Accounts receivable, net$15,141 $13,173 
Other assets13,877 14,124 
Device payment plan agreement receivables, net$29,018 $27,297 
(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, and gross write-offs recorded, as of and for the twelve months ended December 31, 2024, by credit quality indicator and year of origination:

Year of Origination(1)
(dollars in millions)20242023
2022 and prior
Total
Device payment plan agreement receivables, at amortized cost
New customers$3,277 $1,542 $397 $5,216 
Existing customers14,136 8,075 2,906 25,117 
Total$17,413 $9,617 $3,303 $30,333 
Gross write-offs
New customers$376 $563 $111 $1,050 
Existing customers52 201 155 408 
Total$428 $764 $266 $1,458 
(1) Includes accounts that have been suspended at a point in time.

The data presented in the table above was last updated on December 31, 2024.

We assess indicators for the quality of our wireless service receivables portfolio as one overall pool. The following table presents wireless service receivables, at amortized cost, and gross write-offs recorded, as of and for the twelve months ended December 31, 2024, by year of origination:

Year of Origination
(dollars in millions)2024
2023 and prior
Total
Wireless service receivables, at amortized cost$5,760 $49 $5,809 
Gross write-offs374 183 557 

The data presented in the table above was last updated on December 31, 2024.
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, 2024
$1,151 $213 
Current period provision for expected credit losses1,585 538 
Write-offs charged against the allowance(1,458)(557)
Recoveries collected37 46 
Balance at December 31, 2024
$1,315 $240 
(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, 2024
Unbilled$28,916 
Billed:
Current
1,116 
Past due
301 
Device payment plan agreement receivables, at amortized cost$30,333