v3.26.3
Receivables and Related Allowance for Credit Losses (Tables)
 9 Months Ended
Sep. 30, 2026
Receivables [Abstract]  
Schedule of Equipment Installment Plan Receivables
The following table summarizes the EIP receivables, including unamortized discounts and related allowance for credit losses:
(in millions)September 30,
2026		December 31,
2025
EIP receivables, gross $7,909 $8,626 
Unamortized discount(552)(566)
EIP receivables, net of unamortized discount7,357 8,060 
Allowance for credit losses(370)(380)
EIP receivables, net of allowance for credit losses and unamortized discount$6,987 $7,680 
Classified on our condensed consolidated balance sheets as:
Equipment installment plan receivables, net of allowance for credit losses and unamortized discount$4,530 $4,997 
Equipment installment plan receivables due after one year, net of allowance for credit losses and unamortized discount2,457 2,683 
EIP receivables, net of allowance for credit losses and unamortized discount$6,987 $7,680 
Schedule of Equipment Installment Plan Receivables by Credit Category
The following table presents the amortized cost of our EIP receivables by delinquency status, customer credit class and year of origination as of September 30, 2026:
Originated in 2026Originated in 2025Originated prior to 2025Total EIP Receivables, Net of
Unamortized Discount
(in millions)PrimeSubprimePrimeSubprimePrimeSubprimePrimeSubprimeTotal
Current - 30 days past due$3,589 $696 $2,182 $411 $247 $38 $6,018 $1,145 $7,163 
31 - 60 days past due25 23 17 15 3 2 45 40 85 
61 - 90 days past due13 16 12 12 2 1 27 29 56 
More than 90 days past due11 13 11 13 3 2 25 28 53 
EIP receivables, net of unamortized discount$3,638 $748 $2,222 $451 $255 $43 $6,115 $1,242 $7,357 
Schedule of Write Offs Net of Recoveries
The following table presents write-offs of our EIP receivables by year of origination for the nine months ended September 30, 2026:
(in millions)Originated in 2026Originated in 2025Originated prior to 2025Total
Write-offs$175 $388 $93 $656 
Schedule of Unamortized Imputed Discount and Allowance for Credit Losses for Equipment Installment Plan Receivables
Activity for the nine months ended September 30, 2026 and 2025, in the allowance for credit losses and unamortized discount balances for the accounts receivable and EIP receivables segments was as follows:
September 30, 2026September 30, 2025
(in millions)Accounts Receivable AllowanceEIP Receivables AllowanceTotalAccounts Receivable AllowanceEIP Receivables AllowanceTotal
Allowance for credit losses and unamortized discount, beginning of period$226 $946 $1,172 $176 $814 $990 
Bad debt expense615 646 1,261 478 447 925 
Write-offs(590)(656)(1,246)(458)(472)(930)
Allowance for credit losses for acquired credit deteriorated receivables— — — 10 78 88 
Change in unamortized discount on short-term and long-term EIP receivablesN/A127 127 N/A100 100 
Impact on the unamortized discount from sales of EIP receivablesN/A(141)(141)N/A(135)(135)
Allowance for credit losses and unamortized discount, end of period$251 $922 $1,173 $206 $832 $1,038