

($ in millions)	September 30, 2022		December 31, 2021
Retail and wholesale	$	403	$	441
Other		66		74
Less: Allowance for doubtful accounts		(47)		(57)
Accounts receivable, net	$	422	$	458

We maintain an allowance for credit losses based on the estimated ability to collect accounts receivable. The allowance for credit losses is increased by recording an expense for the provision for bad debts for retail customers, and through decreases to revenue at the time of billing for wholesale customers. The allowance is decreased when customer accounts are written off, or when customers are given credits.

The provision for bad debts was $5 million and $10 million for the three months ended September 30, 2022 and 2021, respectively; and $19 million for the nine months ended September 30, 2022. The provision for bad debts was $16 million for the five months ended September 30, 2021, and $14 million for the four months ended April 30, 2021.

In accordance with ASC 326, Frontier performs its calculation to estimate expected credit losses, utilizing rates that are consistent with the Company’s write offs (net of recoveries) because such events affect the entity’s loss given default experience.

Activity in the allowance for credit losses for the nine months ended September 30, 2022 was as follows:


($ in millions)
Balance at December 31, 2021	$	57
Provision for bad debt		19
Amounts charged to revenue		26
Write offs charged against the allowance		(55)
Balance at September 30, 2022	$	47