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Device Payment Plan Agreement and Wireless Service Receivables (Tables)
6 Months Ended
Jun. 30, 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 June 30, 2025
(dollars in millions)Device payment plan agreement
Wireless service
Other receivables(1)
Total
Accounts receivable$15,675 $6,357 $5,408 $27,440 
Less Allowance for credit losses743 240 182 1,165 
Accounts receivable, net of allowance$14,932 $6,117 $5,226 $26,275 
(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 June 30,At December 31,
(dollars in millions)20252024
Device payment plan agreement receivables, gross$31,491 $31,308 
Unamortized imputed interest(1,013)(975)
Device payment plan agreement receivables, at amortized cost30,478 30,333 
Allowance(1)
(1,431)(1,315)
Device payment plan agreement receivables, net$29,047 $29,018 
Classified in our condensed consolidated balance sheets:
Accounts receivable, net$14,932 $15,141 
Other assets14,115 13,877 
Device payment plan agreement receivables, net$29,047 $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 six months ended June 30, 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$1,948 $2,335 $1,067 $5,350 
Existing customers7,984 11,141 6,003 25,128 
Total$9,932 $13,476 $7,070 $30,478 
Gross write-offs
New customers$70 $314 $93 $477 
Existing customers90 102 195 
Total$73 $404 $195 $672 
(1) Includes accounts that have been suspended at a point in time.

The data presented in the table above was last updated on June 30, 2025.
The following table presents wireless service receivables, at amortized cost, and gross write-offs recorded, as of and for the six months ended June 30, 2025, by year of origination:
Year of Origination
(dollars in millions)20252024 and priorTotal
Wireless service receivables, at amortized cost$6,237 $120 $6,357 
Gross write-offs98 179 277 

The data presented in the table above was last updated on June 30, 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 losses765 250 
Write-offs charged against the allowance(672)(277)
Recoveries collected23 27 
Balance at June 30, 2025$1,431 $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:
At June 30,
(dollars in millions)2025
Unbilled$28,980 
Billed:
Current
1,189 
Past due
309 
Device payment plan agreement receivables, at amortized cost$30,478