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Equipment Installment Plans (Tables)
 12 Months Ended
Dec. 31, 2024
Receivables [Abstract]  
Equipment installment plan receivables
The following table summarizes equipment installment plan receivables.

December 31,20242023
(Dollars in millions)  
Equipment installment plan receivables, gross$1,110 $1,151 
Allowance for credit losses(82)(90)
Equipment installment plan receivables, net$1,028 $1,061 
Net balance presented in the Consolidated Balance Sheet as:
Accounts receivable — Customers and agents (Current portion)$592 $577 
Other assets and deferred charges (Non-current portion)436 484 
Equipment installment plan receivables, net$1,028 $1,061 
Equipment installment plan receivables credit categories
The balance and aging of the equipment installment plan receivables on a gross basis by credit category were as follows:
 December 31, 2024December 31, 2023
 Lowest RiskLower RiskSlight RiskHigher RiskTotalLowest RiskLower RiskSlight RiskHigher RiskTotal
(Dollars in millions)      
Unbilled$955 $77 $13 $5 $1,050 $977 $88 $16 $4 $1,085 
Billed — current36 4 1 1 42 35 5 2 1 43 
Billed — past due10 5 2 1 18 12 7 3 1 23 
Total$1,001 $86 $16 $7 $1,110 $1,024 $100 $21 $6 $1,151 
The balance of the equipment installment plan receivables as of December 31, 2024 on a gross basis by year of origination were as follows:
202220232024
Total
(Dollars in millions)
Lowest Risk$131 $332 $538 $1,001 
Lower Risk6 22 58 86 
Slight Risk1 3 12 16 
Higher Risk— 1 6 7 
Total$138 $358 $614 $1,110 
Equipment installment plans allowance for credit losses
The write-offs, net of recoveries for the year ended December 31, 2024 on a gross basis by year of origination were as follows:
2021202220232024Total
(Dollars in millions)
Write-offs, net of recoveries$(1)$18 $40 $16 $73 
Activity for the years ended December 31, 2024 and 2023, in the allowance for credit losses for equipment installment plan receivables was as follows:
 20242023
(Dollars in millions)  
Allowance for credit losses, beginning of year$90 $96 
Bad debts expense65 69 
Write-offs, net of recoveries(73)(75)
Allowance for credit losses, end of year$82 $90