v3.22.0.1
Receivables and Related Allowance for Credit Losses (Tables)
 12 Months Ended
Dec. 31, 2021
Receivables [Abstract]  
Schedule of Equipment Installment Plan Receivables The following table summarizes the EIP receivables, including imputed discounts and related allowance for credit losses:
(in millions)December 31,
2021		December 31,
2020
EIP receivables, gross$8,207 $6,213 
Unamortized imputed discount(378)(325)
EIP receivables, net of unamortized imputed discount7,829 5,888 
Allowance for credit losses(252)(280)
EIP receivables, net of allowance for credit losses and imputed discount$7,577 $5,608 
Classified on the consolidated balance sheets as:
Equipment installment plan receivables, net of allowance for credit losses and imputed discount$4,748 $3,577 
Equipment installment plan receivables due after one year, net of allowance for credit losses and imputed discount2,829 2,031 
EIP receivables, net of allowance for credit losses and imputed discount$7,577 $5,608 
Schedule of Equipment Installment Plan Receivables by Credit Category The following table presents the
amortized cost of our EIP receivables by delinquency status, customer credit class and year of origination as of December 31, 2021:
Originated in 2021Originated in 2020Originated prior to 2020Total EIP Receivables, net of
unamortized imputed discounts
(in millions)PrimeSubprimePrimeSubprimePrimeSubprimePrimeSubprimeGrand total
Current - 30 days past due$3,894 $2,419 $878 $464 $22 $6 $4,794 $2,889 $7,683 
31 - 60 days past due24 37 7 10 — — 31 47 78 
61 - 90 days past due8 15 3 5 — — 11 20 31 
More than 90 days past due7 15 4 8 1 2 12 25 37 
EIP receivables, net of unamortized imputed discount$3,933 $2,486 $892 $487 $23 $8 $4,848 $2,981 $7,829 
Schedule of Unamortized Imputed Discount and Allowance for Credit Losses for Equipment Installment Plan Receivables Activity for the years ended December 31, 2021 and 2020, in the allowance for credit losses and unamortized imputed discount balances for the accounts receivable and EIP receivables segments were as follows:
December 31, 2021December 31, 2020December 31, 2019
(in millions)Accounts Receivable AllowanceEIP Receivables AllowanceTotalAccounts Receivable AllowanceEIP Receivables AllowanceTotalAccounts Receivable AllowanceEIP Receivables AllowanceTotal
Allowance for credit losses and imputed discount, beginning of period$194 $605 $799 $61 $399 $460 $67 $449 $516 
Beginning balance adjustment due to implementation of the new credit loss standard— — — — 91 91 — — — 
Bad debt expense231 221 452 338 264 602 77 230 307 
Write-offs, net of recoveries(279)(248)(527)(205)(175)(380)(83)(249)(332)
Change in imputed discount on short-term and long-term EIP receivablesN/A187 187 N/A171 171 N/A136 136 
Impact on the imputed discount from sales of EIP receivablesN/A(135)(135)N/A(145)(145)N/A(167)(167)
Allowance for credit losses and imputed discount, end of period$146 $630 $776 $194 $605 $799 $61 $399 $460