Receivables, Loans, Notes Receivable, and Others (Tables)

6 Months Ended

Jun. 30, 2020

Accounts receivable, net consisted of the following:


(dollars in millions)	June 30, 2020		December 31, 2019
Accounts receivable	$	9,990	$	8,997
Allowance for expected credit losses	(494)		(254)
Total accounts receivable, net	$	9,496	$	8,743

Accounts Receivable, Allowance for Credit Loss

The changes in the allowance for expected credit losses related to Accounts receivable for the six months ended June 30, 2020 were as follows:


(dollars in millions)
Balance as of December 31, 2019	$	254
Current period provision for expected credit losses⁽¹⁾	225
Write-offs charged against the allowance for expected credit losses	(3)
Other⁽²⁾	18
Balance as of June 30, 2020	$	494

(1) The current provision for expected credit losses for the six months ended June 30, 2020 includes $194 million of reserves driven by customer bankruptcies and additional general reserves for credit losses primarily due to the current economic environment primarily caused by the COVID-19 pandemic.

(2) Other includes $34 million of impact related to the adoption of Accounting Standard Update (ASU) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.