Wireless Device Installment Plans (Tables)

The following table displays device installment plan receivables, net, that continue to be recognized in our condensed consolidated balance sheets:


(dollars in millions)	At March 31, 2016			At December 31, 2015
Device installment plan receivables, gross	$	3,346		$	3,720
Unamortized imputed interest		(135	)		(142	)

Device installment plan receivables, net of unamortized imputed interest		3,211			3,578
Allowance for credit losses		(513	)		(444	)

Device installment plan receivables, net	$	2,698		$	3,134


Classified on our condensed consolidated balance sheets:
Accounts receivable, net	$	1,663		$	1,979
Other assets		1,035			1,155

Device installment plan receivables, net	$	2,698		$	3,134

Activity in the allowance for credit losses for the device installment plan receivables was as follows:


(dollars in millions)
Balance at January 1, 2016	$	444
Bad debt expense		163
Write-offs		(95	)
Allowance related to receivables sold		(2	)
Other		3

Balance at March 31, 2016	$	513

The following table provides a summary of device installment receivables sold under the RPA and the Revolving Programs:

(dollars in millions)

RPA

Revolving Programs

Three Months Ended March 31,

2016

2015

2016

2015

Device installment plan receivables sold, net ⁽¹⁾

–

1,925

2,617

–

Cash proceeds received from new transfers

–

1,271

1,978

–

Cash proceeds received from reinvested collections

–

244

–

Deferred purchase price recorded

–

695

395

–

⁽¹⁾	Device installment plan receivables net of allowances, imputed interest and the device trade-in right.