Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2020

Accounts receivable, net were as follows:


	September 30, 2020		December 31, 2019
Invoiced	$	731	$	980
Accrued(1)	227		311
Allowance for doubtful accounts	(63)		(55)
Accounts receivable, net	$	895	$	1,236

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(1)Accrued receivables include amounts to be invoiced in the subsequent quarter for current services provided.

The allowance for doubtful accounts was as follows:



Balance at December 31, 2019	$	55
Provision	8
Charge-offs	(2)
Recoveries and other(1)	(1)
Balance at March 31, 2020	$	60
Provision	9
Charge-offs	(8)
Recoveries and other(1)	(1)
Balance at June 30, 2020	$	60
Provision	7
Charge-offs	(6)
Recoveries and other(1)	2
Balance at September 30, 2020	$	63

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(1)Includes the impacts of foreign currency translation and adjustments to reserves necessary to reflect events of non-payment such as customer accommodations and contract terminations.

Schedule of accounts receivables sales

Accounts receivable sales activity was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Accounts receivable sales(1)	$	115	$	67	$	182	$	265

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(1)Losses on sales were not material. Customers may also enter into structured-payable arrangements that require us to sell our receivables from that customer to a third-party financial institution, which then makes payments to us to settle the customer's receivable. In these instances, we ensure the sale of the receivables are bankruptcy-remote and the payment made to us is without recourse. The activity associated with these arrangements is not reflected in this disclosure, as payments under these arrangements have not been material and these are customer directed arrangements.