I opened a CenturyLink account last year and they supplied a modem. I promptly canceled the account for a variety of reasons and returned the modem by UPS. The UYPS clerk warned me to keep my tracking number and invoice. He said CenturyLink is famous for claiming not to have received returned equipment and consequently improperly charging customers.
This is precisely what happened to me.
I sent a registered letter to Century Link's Seattle PO box 91155 including the UPS tracking document with proof of delivery to and acceptance of the modem by CenturyLink.
CenturyLink has ignored this and has sent several letters to me threatening to report me to a collection agency if I don't pay them $105.99.
"Fraud occurs when someone gains something of value, usually money or property, from a victim by knowingly making a misrepresentation of a matter of fact..."