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Device Payment Plan Agreement and Wireless Service Receivables (Tables)
 3 Months Ended
Mar. 31, 2025
Receivables [Abstract]  
Schedule of Receivables, Net
The following table presents information about accounts receivable, net of allowances, recorded in our condensed consolidated balance sheet:
At March 31, 2025
(dollars in millions)Device payment plan agreement
Wireless service
Other receivables(1)
Total
Accounts receivable$15,614 $5,935 $5,484 $27,033 
Less Allowance for credit losses712 245 187 1,144 
Accounts receivable, net of allowance$14,902 $5,690 $5,297 $25,889 
(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 condensed consolidated balance sheets:
At March 31,At December 31,
(dollars in millions)20252024
Device payment plan agreement receivables, gross$30,805 $31,308 
Unamortized imputed interest(976)(975)
Device payment plan agreement receivables, at amortized cost29,829 30,333 
Allowance(1)
(1,348)(1,315)
Device payment plan agreement receivables, net$28,481 $29,018 
Classified in our condensed consolidated balance sheets:
Accounts receivable, net$14,902 $15,141 
Other assets13,579 13,877 
Device payment plan agreement receivables, net$28,481 $29,018 
(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 three months ended March 31, 2025, by credit quality indicator and year of origination:
Year of Origination(1)
(dollars in millions)202520242023 and priorTotal
Device payment plan agreement receivables, at amortized cost
New customers$968 $2,776 $1,459 $5,203 
Existing customers3,681 12,636 8,309 24,626 
Total$4,649 $15,412 $9,768 $29,829 
Gross write-offs
New customers$22 $181 $61 $264 
Existing customers— 45 62 107 
Total$22 $226 $123 $371 
(1) Includes accounts that have been suspended at a point in time.

The data presented in the table above was last updated on March 31, 2025.
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 three months ended March 31, 2025, by year of origination:
Year of Origination
(dollars in millions)20252024 and priorTotal
Wireless service receivables, at amortized cost$5,687 $248 $5,935 
Gross write-offs21 123 144 

The data presented in the table above was last updated on March 31, 2025.
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, 2025$1,315 $240 
Current period provision for expected credit losses393 136 
Write-offs charged against the allowance(371)(144)
Recoveries collected11 13 
Balance at March 31, 2025$1,348 $245 
(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:
At March 31,
(dollars in millions)2025
Unbilled$28,405 
Billed:
Current
1,136 
Past due
288 
Device payment plan agreement receivables, at amortized cost$29,829