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Revenue Recognition (Tables)
 12 Months Ended
Dec. 31, 2021
Revenue from Contract with Customer [Abstract]  
Disaggregation of revenue
The following tables provide disaggregation of revenue from contracts with customers based on service offering for the years ended December 31, 2021, 2020 and 2019. It also shows the amount of revenue that is not subject to ASC 606, but is instead governed by other accounting standards.
Year Ended December 31, 2021
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
(Dollars in millions)
Compute and Application Services $1,141 (504)637 
IP and Data Services3,555 — 3,555 
Fiber Infrastructure Services 1,612 (220)1,392 
Voice and Other 1,421 (12)1,409 
Affiliate Services223 (223)— 
Total Revenue$7,952 (959)6,993 
Timing of revenue:
Goods transferred at a point in time$13 
Services performed over time6,980 
Total revenue from contracts with customers$6,993 
Year Ended December 31, 2020
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
(Dollars in millions)
Compute and Application Services$1,098 (494)604 
IP and Data Services3,522 — 3,522 
Fiber Infrastructure Services1,507 (209)1,298 
Voice and Other1,598 (8)1,590 
Affiliate Services208 (208)— 
Total Revenue$7,933 (919)7,014 
Timing of revenue:
Goods transferred at a point in time$15 
Services performed over time6,999 
Total revenue from contracts with customers$7,014 

Year Ended December 31, 2019
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
(Dollars in millions)
Compute and Application Services$1,063 (506)557 
IP and Data Services3,528 — 3,528 
Fiber Infrastructure Services1,392 (198)1,194 
Voice and Other1,610 (9)1,601 
Affiliate Services180 (180)— 
Total Revenue$7,773 (893)6,880 
Timing of revenue:
Goods transferred at a point in time$— 
Services performed over time6,880 
Total revenue from contracts with customers$6,880 
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(1) Includes lease revenue which is not within the scope of ASC 606.
Contract with customer, asset and liability
The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts reclassified as held for sale as of December 31, 2021 and 2020:
December 31, 2021December 31, 2020
(Dollars in millions)
Customer receivables (1) (2)
$640 683 
Contract assets (3)
35 38 
Contract liabilities (4)
247 385 
_______________________________________________________________________________
(1)Reflects gross customer receivables of $679 million and $728 million, net of allowance for credit losses of $39 million and $45 million, as of December 31, 2021 and 2020, respectively.
(2)As of December 31, 2021, amount excludes customer receivables reclassified as held for sale of $83 million.
(3)As of December 31, 2021, no amounts have been reclassified as held for sale.
(4)As of December 31, 2021, amount excludes contract liabilities reclassified as held for sale of $58 million.
Capitalized contract cost
The following tables provide changes in our contract acquisition costs and fulfillment costs for the years ended:
Year Ended December 31, 2021
Acquisition CostsFulfillment Costs
(Dollars in millions)
Beginning of period balance$78 122 
Costs incurred58 90 
Amortization(60)(86)
Reclassified as held for sale (1)
— (27)
End of period balance$76 99 
Year Ended December 31, 2020
Acquisition CostsFulfillment Costs
(Dollars in millions)
Beginning of period balance$79 121 
Costs incurred61 88 
Amortization(62)(87)
End of period balance$78 122 
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(1)     Represents the amounts reclassified as held for sale related to our planned divestiture. See Note 2—Planned Divestiture of the Latin American Business.