Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Schedule of Revenue

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, 2019			March 31, 2018
	(Dollars in millions)
Total revenue	$	2,055		2,130
Adjustments for non-ASC 606 revenue (1)	(127		)	(78	)
Total revenue from contracts with customers	$	1,928		2,052

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⁽¹⁾  Includes regulatory revenue, lease revenue, sublease rental income and revenue from fiber capacity lease arrangements which are not within the scope of ASC 606.

Contract with customer, asset and liability

The following table provides information about revenue recognized for the three months endedMarch 31, 2019 and 2018:

	Three Months Ended
	March 31, 2019		March 31, 2018
	(Dollars in millions)
Revenue recognized in the period from:
Amounts included in contract liability at the beginning of the period (January 1, 2019 and 2018, respectively)	$	261	269
Performance obligations satisfied in previous periods	—		—

The following table provides balances of customer receivables, contract assets and contract liabilities as of March 31, 2019 and December 31, 2018:

	March 31, 2019		December 31, 2018
	(Dollars in millions)
Customer receivables (1)	$	518	518
Contract liabilities	282		207
Contract assets	55		64

(1) Gross customer receivables of $560 million and $554 million, net of allowance for doubtful accounts of $42 million and $36 million, at March 31, 2019 and December 31, 2018, respectively.

Capitalized contract cost

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

	Three Months Ended   March 31, 2019					Three Months Ended   March 31, 2018
	Acquisition Costs			Fulfillment Costs		Acquisition Costs		Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	90		57		91		61
Costs incurred	16			4		14		4
Amortization	(16		)	(4	)	(15	)	(5	)
End of period balance	$	90		57		90		60