Accounts Receivable

9 Months Ended

Sep. 30, 2015

Accounts Receivable [Abstract]

Accounts Receivable

(4)   Accounts Receivable:

The components of accounts receivable, net are as follows:

($ in millions)	September 30, 2015		December 31, 2014
Retail and Wholesale	$	551	$	630
Other		58		56
Less: Allowance for doubtful accounts		(55)		(72)
Accounts receivable, net	$	554	$	614

We maintain an allowance for doubtful accounts based on our estimate of our ability to collect accounts receivable. Bad debt expense, which is recorded as a reduction to revenue, was $20 million and $17 million for the three months ended September 30, 2015 and 2014, respectively, and $46 millionand $41 million for the nine months ended September 30, 2015 and 2014, respectively. Our allowance for doubtful accounts declined in the first nine months of 2015, primarily as a result of the resolution of a principal carrier dispute during the first quarter.