Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2021

Accounts receivable, net consisted of the following:


(dollars in millions)	September 30, 2021		December 31, 2020
Accounts receivable	$	10,033	$	9,800
Allowance for expected credit losses	(495)		(546)
Total accounts receivable, net	$	9,538	$	9,254

Accounts Receivable, Allowance for Credit Loss

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


	Nine Months Ended September 30,
(dollars in millions)	2021		2020
Balance as of January 1	$	546	$	254
Current period provision for expected credit losses, net of recoveries (1)	(32)		263
Write-offs charged against the allowance for expected credit losses	(15)		(5)
Other, net(2)	(4)		18
Balance as of September 30	$	495	$	530

(1) The current provision for expected credit losses for the nine months ended September 30, 2020 includes $223 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 nine months ended September 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.