Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2021

Revenue from Contract with Customer [Abstract]

Schedule of Revenue

The following tables provide our total revenue by product and service category as well as 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:

	Three Months Ended June 30, 2021				Three Months Ended June 30, 2020
	Total Revenue		Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers	Total Revenue	Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Voice and other	$	530	(83)	447	569	(87)	482
Fiber Infrastructure	501		(29)	472	509	(33)	476
IP and Data Services	116		—	116	129	—	129
Affiliate Services	577		(6)	571	592	(1)	591
Total revenue	$	1,724	(118)	1,606	1,799	(121)	1,678

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(1)Includes regulatory revenue and lease revenue not within the scope of ASC 606.

	Six Months Ended June 30, 2021				Six Months Ended June 30, 2020
	Total Revenue		Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers	Total Revenue	Adjustments for Non-ASC 606 Revenue (1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Voice and other	$	1,073	(168)	905	1,159	(176)	983
Fiber Infrastructure	1,005		(60)	945	1,022	(64)	958
IP and Data Services	239		—	239	261	—	261
Affiliate Services	1,199		(9)	1190	1,275	(2)	1,273
Total revenue	$	3,516	(237)	3,279	3,717	(242)	3,475

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(1)Includes regulatory revenue and lease revenue not 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 June 30, 2021 and December 31, 2020:

	June 30, 2021		December 31, 2020
	(Dollars in millions)
Customer receivables (1)	$	304	346
Contract assets	11		13
Contract liabilities	323		300

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(1)Reflects gross customer receivables, including gross affiliate receivables, of $340 million and $396 million, net of allowance for doubtful accounts of $36 million and $50 million, at June 30, 2021 and December 31, 2020, respectively.

Capitalized contract cost

The following tables provide changes in our contract acquisition costs and fulfillment costs:

	Three Months Ended June 30, 2021			Three Months Ended June 30, 2020
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	69	52	84	61
Costs incurred	13		6	13	6
Amortization	(14)		(9)	(16)	(8)
End of period balance	$	68	49	81	59

	Six Months Ended June 30, 2021			Six Months Ended June 30, 2020
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	73	54	86	64
Costs incurred	24		12	27	12
Amortization	(29)		(17)	(32)	(17)
End of period balance	$	68	49	81	59