Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Schedule of disaggregated revenue by service offering

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:

	Year Ended December 31, 2021
	Total Revenue		Adjustments for Non-ASC 606 Revenue(1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Voice and Other	$	2,099	(334)	1,765
Fiber Infrastructure	1,990		(120)	1,870
IP and Data Services	473		—	473
Affiliate Services	2,389		(29)	2,360
Total revenue	$	6,951	(483)	6,468
Timing of revenue
Goods and services transferred at a point in time				$	30
Services performed over time				6,438
Total revenue from contracts with customers				$	6,468

	Year Ended December 31, 2020
	Total Revenue		Adjustments for Non-ASC 606 Revenue(1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Voice and Other	$	2,281	(352)	1,929
Fiber Infrastructure	2,033		(123)	1,910
IP and Data Services	512		—	512
Affiliate Services	2,487		(4)	2,483
Total revenue	$	7,313	(479)	6,834
Timing of revenue
Goods and services transferred at a point in time				$	46
Services performed over time				6,788
Total revenue from contracts with customers				$	6,834

	Year Ended December 31, 2019
	Total Revenue		Adjustments for Non-ASC 606 Revenue(1)	Total Revenue from Contracts with Customers
	(Dollars in millions)
Voice and Other	$	2,496	(376)	2,120
Fiber Infrastructure	2,115		(121)	1,994
IP and Data Services	568		—	568
Affiliate Services	2,873		—	2,873
Total revenue	$	8,052	(497)	7,555
Timing of revenue
Goods and services transferred at a point in time				$	54
Services performed over time				7,501
Total revenue from contracts with customers				$	7,555

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

Schedule of customer receivables and contract balances

The following table provides balances of customer receivables, contract assets and contract liabilities as of December 31, 2021 and December 31, 2020:

	December 31, 2021		December 31, 2020
	(Dollars in millions)
Customer receivables (1)	$	298	346
Contract assets	10		13
Contract liabilities	317		300

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(1)Reflects gross customer receivables, including gross affiliate receivables, of $328 million and $396 million, net of allowance for credit losses of $30 million and $50 million, at December 31, 2021 and December 31, 2020, respectively.

Schedule of contract costs

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

	Year Ended December 31, 2021
	Acquisition Costs		Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	73	54
Costs incurred	49		27
Amortization	(58)		(34)
End of period balance	$	64	47

	Year Ended December 31, 2020
	Acquisition Costs		Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	86	64
Costs incurred	49		23
Amortization	(62)		(33)
End of period balance	$	73	54