Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

The following table provides the amount of revenue that is not subject to ASC 606, but is instead governed by other accounting standards:



	Three Months Ended March 31,
	2020			2019
	(Dollars in millions)
Total revenue ⁽¹⁾	$	5,228		5,427
Adjustments for non-ASC 606 revenue ⁽²⁾	(481		)	(358	)
Total revenue from contracts with customers	$	4,747		5,069

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⁽¹⁾ Reclassifications were made within certain 2019 comparative figures due to the retrospective application of an accounting policy election during the first quarter of 2020. Refer to Note 1 - Background and our Form 8-K filing dated April 30, 2020 for further information.

⁽²⁾ Includes regulatory revenue, lease revenue, sublease rental income and revenue from fiber capacity lease arrangements, none of which are within the scope of ASC 606.

Contract with Customer, Asset and Liability

The following table provides balances of customer receivables, contract assets and contract liabilities as of March 31, 2020 and December 31, 2019:



	March 31, 2020		December 31, 2019
	(Dollars in millions)
Customer receivables⁽¹⁾	$	2,110	2,194
Contract assets	125		130
Contract liabilities	943		1,028

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⁽¹⁾Gross customer receivables of $2.2 billion and $2.3 billion, net of allowance for doubtful accounts of $85 million and $94 million, at March 31, 2020 and December 31, 2019, respectively.

Capitalized Contract Cost

The following table provides changes in our contract acquisition costs and fulfillment costs:



	Three Months Ended March 31, 2020					Three Months Ended March 31, 2019
	Acquisition Costs			Fulfillment Costs		Acquisition Costs		Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	326		221		322		187
Costs incurred	49			36		57		34
Amortization	(55		)	(37	)	(50	)	(23	)
End of period balance	$	320		220		329		198