The following table presents the components of Accounts Receivable on the Consolidated Balance Sheets:


	December 31,
(in millions)	2023		2022
Retail	$	109	$	87
Retail, Unbilled	57		46
Retail, Allowance for Credit Losses	(12)		(9)
Wholesale (1)	37		132
Due from Affiliates (Note 6)	7		26
Other	19		39
Accounts Receivable	$	217	$	321

(1)Includes $10 million and $52 million as of December 31, 2023 and 2022, respectively, of receivables related to revenue from derivative instruments.

TEP separately evaluates retail, wholesale, and other accounts receivable for credit losses and has not recorded an allowance for credit losses for non-retail accounts receivable. The allowance is estimated based on historical collection patterns, sales, current conditions, and reasonable and supportable forecasts. The following table presents the change in the balance of Retail, Allowance for Credit Losses included in Accounts Receivable on the Consolidated Balance Sheets:


	Years Ended December 31,
(in millions)	2023		2022
Beginning of Period	$	(9)	$	(10)
Credit Loss Expense	(7)		(5)
Write-offs	4		6

End of Period	$	(12)	$	(9)

In 2022, TEP received funds for customer payment assistance from the Arizona Department of Economic Security (DES) to provide emergency payment assistance to renters. Customer payment assistance is dependent on qualifying customers applying. TEP received $15 million DES payment assistance funds in the year ended December 31, 2022. Funds received directly reduced Accounts Receivable on the Consolidated Balance Sheets.