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Revenue Recognition (Tables)
 12 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Schedule of revenue from external customers by products and services
The following tables provide total revenue by segment, sales channel and product category. They also provide the amount of revenue that is not subject to ASC 606, "Revenue from Contracts with Customers" ("ASC 606"), but is instead governed by other accounting standards. The amounts in the tables below include revenue for the Latin American, ILEC and EMEA businesses prior to their sales on August 1, 2022, October 3, 2022 and November 1, 2023, respectively:
Year Ended December 31, 2023
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
 (Dollars in millions)
Business Segment by Sales Channel and Product Category
Large Enterprise
Grow$2,167 (294)1,873 
Nurture1,450 — 1,450 
Harvest760 — 760 
Other239 (5)234 
Total Large Enterprise Revenue4,616 (299)4,317 
Mid-Market Enterprise
Grow803 (28)775 
Nurture797 — 797 
Harvest378 (4)374 
Other33 (4)29 
Total Mid-Market Enterprise Revenue2,011 (36)1,975 
Public Sector
Grow469 (81)388 
Nurture398 — 398 
Harvest383 (1)382 
Other533 — 533 
Total Public Sector Revenue1,783 (82)1,701 
Wholesale
Grow1,030 (251)779 
Nurture820 (25)795 
Harvest1,264 (165)1,099 
Other11 — 11 
Total Wholesale Revenue3,125 (441)2,684 
Business Segment by Product Category
Grow4,469 (654)3,815 
Nurture3,465 (25)3,440 
Harvest2,785 (170)2,615 
Other816 (9)807 
Total Business Segment Revenue11,535 (858)10,677 
Mass Markets Segment by Product Category
Fiber Broadband636 (16)620 
Other Broadband1,394 (126)1,268 
Voice and Other992 (36)956 
Total Mass Markets Revenue3,022 (178)2,844 
Total Revenue$14,557 (1,036)13,521 
Timing of revenue
Goods and services transferred at a point in time$178 
Services performed over time13,343 
Total revenue from contracts with customers$13,521 
Year Ended December 31, 2022
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
 (Dollars in millions)
Business Segment by Sales Channel and Product Category
Large Enterprise
Grow$2,415 (352)2,063 
Nurture1,685 — 1,685 
Harvest1,022 — 1,022 
Other255 (8)247 
Total Large Enterprise Revenue5,377 (360)5,017 
Mid-Market Enterprise
Grow757 (32)725 
Nurture915 — 915 
Harvest510 (7)503 
Other30 (1)29 
Total Mid-Market Enterprise Revenue2,212 (40)2,172 
Public Sector
Grow444 (103)341 
Nurture490 — 490 
Harvest468 (4)464 
Other459 (2)457 
Total Public Sector Revenue1,861 (109)1,752 
Wholesale
Grow979 (271)708 
Nurture1,004 (23)981 
Harvest1,557 (215)1,342 
Other51 — 51 
Total Wholesale Revenue3,591 (509)3,082 
Business Segment by Product Category
Grow4,595 (758)3,837 
Nurture4,094 (23)4,071 
Harvest3,557 (226)3,331 
Other795 (11)784 
Total Business Segment Revenue13,041 (1,018)12,023 
Mass Markets Segment by Product Category
Fiber Broadband604 (18)586 
Other Broadband2,164 (200)1,964 
Voice and Other1,669 (134)1,535 
Total Mass Markets Revenue4,437 (352)4,085 
Total Revenue$17,478 (1,370)16,108 
Timing of revenue
Goods and services transferred at a point in time$154 
Services performed over time15,954 
Total revenue from contracts with customers$16,108 
Year Ended December 31, 2021
Total Revenue
Adjustments for Non-ASC 606 Revenue (1)
Total Revenue from Contracts with Customers
 (Dollars in millions)
Business Segment by Sales Channel and Product Category
Large Enterprise
Grow$2,552 (427)2,125 
Nurture1,906 — 1,906 
Harvest1,205 (2)1,203 
Other255 (5)250 
Total Large Enterprise Revenue5,918 (434)5,484 
Mid-Market Enterprise
Grow724 (29)695 
Nurture1,026 — 1,026 
Harvest613 (7)606 
Other35 (4)31 
Total Mid-Market Enterprise Revenue2,398 (40)2,358 
Public Sector
Grow481 (84)397 
Nurture528 — 528 
Harvest569 (3)566 
Other533 (2)531 
Total Public Sector Revenue2,111 (89)2,022 
Wholesale
Grow930 (279)651 
Nurture1,080 (25)1,055 
Harvest1,682 (228)1,454 
Other— — — 
Total Wholesale Revenue3,692 (532)3,160 
Business Segment by Product Category
Grow4,687 (819)3,868 
Nurture4,540 (25)4,515 
Harvest4,069 (240)3,829 
Other823 (11)812 
Total Business Segment Revenue14,119 (1,095)13,024 
Mass Markets Segment by Product Category
Fiber Broadband524 — 524 
Other Broadband2,507 (227)2,280 
Voice and Other2,537 (570)1,967 
Total Mass Markets Revenue5,568 (797)4,771 
Total Revenue$19,687 (1,892)17,795 
Timing of revenue
Goods and services transferred at a point in time$138 
Services performed over time17,657 
Total revenue from contracts with customers$17,795 
______________________________________________________________________
(1)Includes regulatory revenue and lease revenue not within the scope of ASC 606.
Schedule of contract with customer, asset and liability
The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of December 31, 2023 and 2022:
December 31, 2023December 31, 2022
 (Dollars in millions)
Customer receivables(1)
$1,256 1,424 
Contract assets(2)
29 34 
Contract liabilities(3)
698 656 
______________________________________________________________________
(1)Reflects gross customer receivables of $1.3 billion and $1.5 billion, net of allowance for credit losses of $60 million and $73 million, at December 31, 2023 and December 31, 2022, respectively. At December 31, 2022 amounts exclude customer receivables, net, classified as held for sale of $76 million, related to the EMEA business which was sold November 1, 2023.
(2)At December 31, 2022 these amounts exclude contract assets classified as held for sale of $16 million, related to the EMEA business which was sold November 1, 2023.
(3)At December 31, 2022 these amounts exclude contract liabilities classified as held for sale of $59 million, related to the EMEA business which was sold November 1, 2023.
Schedule of capitalized contract cost
The following tables provide changes in our contract acquisition costs and fulfillment costs:
Year Ended December 31, 2023
Acquisition CostsFulfillment Costs
 (Dollars in millions)
Beginning of period balance$202 192 
Costs incurred136 157 
Amortization(152)(140)
Change in contract costs held for sale
(4)(25)
End of period balance$182 184 

Year Ended December 31, 2022
Acquisition CostsFulfillment Costs
 (Dollars in millions)
Beginning of period balance$222 186 
Costs incurred172 158 
Amortization(192)(149)
Classified as held for sale(1)
— (3)
End of period balance$202 192 
_____________________________________________________________________
(1)Represents changes in amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively, as well as changes of $6 million acquisition costs and no fulfillment costs classified as held for sale as of December 31, 2022 related to the divestiture of the EMEA business, held for sale as of December 31, 2022 and completed November 1, 2023. See Note 2—Divestitures of the Latin American, ILEC and EMEA Businesses.