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Analysis of Revenues
Revenue Recognition Accounting Policy
Revenues derived from wireless, fixed telephone, data and video services are recognized when services are provided. This is based upon either usage (e.g., minutes of traffic/bytes of data processed), period of time (e.g., monthly service fees) or other established fee schedules. AT&T's service revenues are billed either in advance, arrears or are prepaid.
AT&T records revenue reductions for estimated future adjustments to customer accounts at the time revenue is recognized based on historical experience. AT&T reports revenues from transactions between AT&T and the customers net of taxes. Cash incentives given to customers are recorded as a reduction of revenue. Revenues related to nonrefundable, upfront service activation and setup fees are deferred and recognized over the associated service contract period or customer life. Revenue recognized from contracts that bundle services and equipment is limited to the lesser of the amount allocated based on the relative selling price of the equipment and service already delivered or the amount paid and owed by the customer for the equipment and service already delivered. Service revenues also include billings to AT&T's customers for various regulatory fees imposed on AT&T by governmental authorities. AT&T records the sale of equipment to customers when AT&T no longer has any requirements to perform, title has passed and the products are accepted by customers. AT&T records the sale of equipment and services to customers as gross revenue when AT&T is the principal in the arrangement and net of the associated costs incurred when AT&T is not considered the principal.
AT&T offers the customers the option to purchase certain wireless devices in installments over a specified period of time and, in many cases, once certain conditions are met, they may be eligible to trade in the original equipment for a new device and have the remaining unpaid balance paid or settled. For customers that elect these equipment installment payment programs, AT&T recognizes revenue for the entire amount of the customer receivable, net of fair value of the trade-in right guarantee and imputed interest.
Source: AT&T Inc., Annual Report
Revenues as Reported
AT&T Inc., Income Statement, Revenues
USD $ in millions
|12 months ended||Dec 31, 2017||Dec 31, 2016||Dec 31, 2015||Dec 31, 2014||Dec 31, 2013|
|Corporate and Other|
|Certain significant items|
Source: AT&T Inc. Annual Reports
|Revenues||Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.||AT&T Inc.'s revenues increased from 2015 to 2016 but then slightly declined from 2016 to 2017.|