Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2021

Receivables [Abstract]

Schedule of Receivables, Net

Accounts receivable, net consisted of the following:

(dollars in millions)	June 30, 2021		December 31, 2020
Accounts receivable	$	9,431	$	9,800
Allowance for expected credit losses	(519)		(546)
Total accounts receivable, net	$	8,912	$	9,254

Accounts Receivable, Allowance for Credit Loss

The changes in the allowance for expected credit losses related to Accounts receivable were as follows:

	Six Months Ended June 30,
(dollars in millions)	2021		2020
Balance as of January 1	$	546	$	254
Current period provision for expected credit losses, net of recoveries (1)	(16)		225
Write-offs charged against the allowance for expected credit losses	(11)		(3)
Other, net(2)	—		18
Balance as of June 30	$	519	$	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 reserves for credit losses primarily due to the current economic environment primarily caused by the COVID-19 pandemic.

(2)    Other, net for the six months ended June 30, 2020 includes a $34 million impact related to the January 1, 2020 adoption of Accounting Standards Update (ASU) 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.