Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2022

Revenue from Contract with Customer [Abstract]

The following table provides 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 March 31, 2022				Three Months Ended March 31, 2021
	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	$	460	(59)	401	543	(85)	458
Fiber Infrastructure	498		(34)	464	504	(31)	473
IP and Data Services	117		—	117	123	—	123
Affiliate Services	581		(11)	570	622	(3)	619
Total Revenue	$	1,656	(104)	1,552	1,792	(119)	1,673

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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 March 31, 2022 and December 31, 2021:


	March 31, 2022		December 31, 2021
	(Dollars in millions)
Customer receivables (1)	$	266	298
Contract assets	10		10
Contract liabilities	324		317

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(1)Reflects gross customer receivables, including gross affiliate receivables, of $293 million and $328 million, net of allowance for credit losses of $27 million and $30 million, at March 31, 2022 and December 31, 2021, respectively.

Capitalized contract cost

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


	Three Months Ended March 31, 2022			Three Months Ended March 31, 2021
	Acquisition Costs		Fulfillment Costs	Acquisition Costs	Fulfillment Costs
	(Dollars in millions)
Beginning of period balance	$	64	47	73	54
Costs incurred	13		9	11	6
Amortization	(14)		(9)	(15)	(8)
End of period balance	$	63	47	69	52