v3.26.1
Device Payment Plan Agreement and Wireless Service Receivables (Tables)
 3 Months Ended
Mar. 31, 2026
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, 2026
(dollars in millions)Device payment plan agreement
Wireless service
Other receivables(1)
Total
Accounts receivable$16,565 $5,983 $5,418 $27,966 
Less Allowance for credit losses859 253 199 1,311 
Accounts receivable, net of allowance$15,706 $5,730 $5,219 $26,655 
(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)20262025
Device payment plan agreement receivables, gross$33,611 $34,004 
Unamortized imputed interest(1,038)(1,053)
Device payment plan agreement receivables, at amortized cost32,573 32,951 
Allowance(1)
(1,693)(1,628)
Device payment plan agreement receivables, net$30,880 $31,323 
Classified in our condensed consolidated balance sheets:
Accounts receivable, net$15,706 $15,777 
Other assets15,174 15,546 
Device payment plan agreement receivables, net$30,880 $31,323 
(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, 2026, by credit quality indicator and year of origination:
Year of Origination(1)
(dollars in millions)202620252024 and priorTotal
Device payment plan agreement receivables, at amortized cost
New customers$1,241 $3,428 $1,521 $6,190 
Existing customers3,783 14,543 8,057 26,383 
Total$5,024 $17,971 $9,578 $32,573 
Gross write-offs
New customers$— $140 $62 $202 
Existing customers— 52 71 123 
Total$— $192 $133 $325 
(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, 2026.
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, 2026, by year of origination:
Year of Origination
(dollars in millions)20262025 and priorTotal
Wireless service receivables, at amortized cost$5,716 $267 $5,983 
Gross write-offs17 112 129 

The data presented in the table above was last updated on March 31, 2026.
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, 2026$1,628 $244 
Current period provision for expected credit losses376 125 
Write-offs charged against the allowance(325)(129)
Recoveries collected14 13 
Balance at March 31, 2026$1,693 $253 
(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)2026
Unbilled$30,998 
Billed:
Current
1,166 
Past due
409 
Device payment plan agreement receivables, at amortized cost$32,573