Accounts Receivable, Net

12 Months Ended

Dec. 31, 2021

Receivables [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following:

(dollars in millions)	2021		2020
U.S. government contracts (including foreign military sales)	$	1,204	$	1,039
Other customers	8,932		8,761
Allowance for expected credit losses	(475)		(546)
Total accounts receivable, net	$	9,661	$	9,254

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

(dollars in millions)	2021		2020
Balance as of January 1	$	546	$	254
Current period provision for expected credit losses, net of recoveries(1)	(47)		277
Write-offs charged against the allowance for expected credit losses	(18)		(5)
Other, net(2)	(6)		20
Balance as of December 31	$	475	$	546

(1)    The current provision for expected credit losses for 2020 includes $248 million of reserves driven by customer bankruptcies and additional reserves for credit losses primarily due to the economic environment primarily caused by the COVID-19 pandemic.

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

The activity in the allowance for doubtful accounts was not material in 2019.