Wireless Device Payment Plans (Tables)

3 Months Ended

Mar. 31, 2017

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


(dollars in millions)	At March 31, 2017			At December 31, 2016
Device payment plan agreement receivables, gross	$	13,154		$	11,797
Unamortized imputed interest		(582	)		(511	)

Device payment plan agreement receivables, net of unamortized imputed interest		12,572			11,286
Allowance for credit losses		(685	)		(688	)

Device payment plan agreement receivables, net	$	11,887		$	10,598


Classified on our condensed consolidated balance sheets:
Accounts receivable, net	$	7,436		$	6,140
Other assets		4,451			4,458

Device payment plan agreement receivables, net	$	11,887		$	10,598

Balance and Aging of Device Payment Plan Agreement Receivables on Gross Basis

The balance and aging of the device payment plan agreement receivables on a gross basis were as follows:


(dollars in millions)	At March 31, 2017		At December 31, 2016
Unbilled	$	12,476	$	11,089
Billed:
Current		552		557
Past due		126		151

Device payment plan agreement receivables, gross	$	13,154	$	11,797

Activity in Allowance for Credit Losses for Device Payment Plan Agreement Receivables

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


(dollars in millions)	2017			2016
Balance at January 1,	$	688		$	444
Bad debt expense		151			163
Write-offs		(154	)		(95	)
Allowance related to receivables sold		–			(2	)
Other		–			3

Balance at March 31,	$	685		$	513