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Revenue Recognition (Tables)
 12 Months Ended
Dec. 31, 2023
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, 2023, 2022 and 2021. It also shows the amount of revenue that is not subject to ASC 606, but is instead governed by other accounting standards. The amounts in the tables below include the Latin American and EMEA businesses revenues prior to being sold on August 1, 2022 and November 1, 2023, respectively:
Year Ended December 31, 2023
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
(Dollars in millions)
Grow$3,890 (595)3,295 
Nurture1,704 (15)1,689 
Harvest1,068 — 1,068 
Other151 — 151 
Affiliate Services224 (224)— 
Total Revenue$7,037 (834)6,203 
Timing of revenue:
Goods transferred at a point in time$— 
Services performed over time6,203 
Total revenue from contracts with customers$6,203 
Year Ended December 31, 2022
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
(Dollars in millions)
Grow$3,960 (665)3,295 
Nurture1,905 (15)1,890 
Harvest1,283 — 1,283 
Other118 — 118 
Affiliate Services227 (227)— 
Total Revenue$7,493 (907)6,586 
Timing of revenue:
Goods transferred at a point in time$4 
Services performed over time6,582 
Total revenue from contracts with customers$6,586 

Year Ended December 31, 2021
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
(Dollars in millions)
Grow$4,021 (724)3,297 
Nurture2,087 (12)2,075 
Harvest1,440 — 1,440 
Other181 — 181 
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 
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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 classified as held for sale as of December 31, 2023 and 2022:
December 31, 2023December 31, 2022
(Dollars in millions)
Customer receivables (1)
$544 515 
Contract assets (2)
8 13 
Contract liabilities (3)
222 222 
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(1)Reflects gross customer receivables of $557 million and $534 million, net of allowance for credit losses of $13 million and $19 million, as of December 31, 2023 and 2022, respectively. At December 31, 2022 amounts exclude customer receivables, net, classified as held for sale of $76 million related to the EMEA business which was sold November 1, 2023.
(2)At December 31, 2022 these amounts exclude contract assets classified as held for sale of $16 million at related to the EMEA business which was sold November 1, 2023.
(3)At December 31, 2022 these amounts exclude contract liabilities classified as held for sale of $59 million related to the EMEA business which was sold November 1, 2023.
Capitalized contract cost
The following tables provide changes in our contract acquisition costs and fulfillment costs for the years ended:
Year Ended December 31, 2023
Acquisition CostsFulfillment Costs
(Dollars in millions)
Beginning of period balance$76 106 
Costs incurred55 87 
Amortization(57)(69)
Change in contract costs held for sale(4)(27)
End of period balance$70 97 
Year Ended December 31, 2022
Acquisition CostsFulfillment Costs
(Dollars in millions)
Beginning of period balance$76 99 
Costs incurred61 83 
Amortization(55)(76)
Classified as held for sale(1)
(6)— 
End of period balance$76 106 
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(1)     Represents the amounts classified as held for sale related to the divestiture of our Latin American and EMEA businesses on August 1, 2022 and November 1, 2023, respectively. See Note 2—Divestitures of the Latin American and EMEA Businesses.