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Acquisitions Divestitures and Exchanges (Tables) | 6 Months Ended
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Jun. 30, 2014
Divestiture Financial Impacts |
Business divestiture financial impacts |
(Dollars in thousands) | Expected Period of Recognition |  | Projected Range |  | Cumulative Amount Recognized as of June 30, 2014 |  | Actual Amount Recognized Six Months Ended June 30, 2014 |  | Actual Amount Recognized Six Months Ended June 30, 2013 |  | Actual Amount Recognized Three Months Ended June 30, 2014 |  | Actual Amount Recognized Three Months Ended June 30, 2013
(Gain) loss on sale of business and other exit costs, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Proceeds from Sprint |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Purchase price |  | 2013 |  | $ | (480,000) |  | $ | (480,000) |  | $ | (480,000) |  | $ | - |  | $ | (480,000) |  | $ | - |  | $ | (480,000)
|  | Sprint Cost Reimbursement |  | 2013-2015 |  |  | (120,000) |  |  | (175,000) |  |  | (96,835) |  |  | (49,194) |  |  | (8) |  |  | (4,563) |  |  | (8)
| Net assets transferred |  | 2013 |  |  | 160,073 |  |  | 160,073 |  |  | 160,073 |  |  | - |  |  | 160,073 |  |  | - |  |  | 160,073
| Non-cash charges for the write-off and write-down of property under construction and related assets |  | 2012-2015 |  |  | 10,000 |  |  | 15,000 |  |  | 11,013 |  |  | 338 |  |  | 81 |  |  | (5) |  |  | (141)
| Employee related costs including severance, retention and outplacement |  | 2012-2014 |  |  | 13,000 |  |  | 16,000 |  |  | 14,129 |  |  | (133) |  |  | 3,103 |  |  | (71) |  |  | 53
| Contract termination costs |  | 2012-2015 |  |  | 90,000 |  |  | 120,000 |  |  | 90,417 |  |  | 30,833 |  |  | 16,605 |  |  | (6,254) |  |  | 13,705
| Transaction costs |  | 2012-2014 |  |  | 5,000 |  |  | 7,000 |  |  | 6,027 |  |  | 462 |  |  | 3,719 |  |  | 253 |  |  | 2,801
|  | Total (Gain) loss on sale of business and other exit costs, net |  |  |  | $ | (321,927) |  | $ | (336,927) |  | $ | (295,176) |  | $ | (17,694) |  | $ | (296,427) |  | $ | (10,640) |  | $ | (303,517)
Depreciation, amortization and accretion expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Incremental depreciation, amortization and accretion, net of salvage values |  | 2012-2014 |  |  | 211,656 |  |  | 211,656 |  |  | 211,656 |  |  | 13,085 |  |  | 88,324 |  |  | - |  |  | 50,278
(Increase) decrease in Operating income |  |  |  | $ | (110,271) |  | $ | (125,271) |  | $ | (83,520) |  | $ | (4,609) |  | $ | (208,103) |  | $ | (10,640) |  | $ | (253,239)
|  | As a result of the transaction, TDS recognized the following amounts in the Consolidated Balance Sheet:
|  |  |  |  |  | Six Months Ended June 30, 2014 |  |  |
(Dollars in thousands) | Balance December 31, 2013 |  | Costs Incurred |  | Cash Settlements (1) |  | Adjustments (2) |  | Balance June 30, 2014
Accrued compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Employee related costs including severance, retention, outplacement | $ | 2,053 |  | $ | 180 |  | $ | (908) |  | $ | (313) |  | $ | 1,012
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Contract termination costs | $ | 13,992 |  | $ | 16,691 |  | $ | (12,887) |  | $ | 2,091 |  | $ | 19,887
Other deferred liabilities and credits |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Contract termination costs | $ | 30,849 |  | $ | 23,773 |  | $ | (2,424) |  | $ | (19,898) |  | $ | 32,300
(1) | Cash settlement amounts are included in either the Net income or changes in Other assets and liabilities line items as part of Cash flows from operating activities on the Consolidated Statement of Cash Flows.
(2) | Adjustment to liability represents changes to previously accrued amounts.
(Dollars in thousands) | Projected Range |  | Actual Amount Recognized Three and Six Months Ended June 30, 2014
(Gain) loss on sale of business and other exit costs, net |  |  |  |  |  |  |  |
| Charges for the impairment and decommissioning of various operating assets | $ | 8,000 |  | $ | 17,000 |  | $ | 12,214
| Employee related costs including severance, retention and outplacement |  | 1,000 |  |  | 2,000 |  |  | 500
| Contract termination costs |  | 10,000 |  |  | 15,000 |  |  | 408
| Transaction costs |  | - |  |  | 1,000 |  |  | -
|  | Total (Gain) loss on sale of business and other exit costs, net | $ | 19,000 |  | $ | 35,000 |  | $ | 13,122
|  | As a result of the transaction, TDS recognized the following amounts in the Consolidated Balance Sheet:
|  |  |  |  |  | Period Ended June 30, 2014 |  |  |
(Dollars in thousands) | Balance May 23, 2014 |  | Costs Incurred |  | Cash Settlements (1) |  | Adjustments (2) |  | Balance June 30, 2014
Accrued compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Employee related costs including severance, retention and outplacement | $ | - |  | $ | 500 |  | $ | - |  | $ | - |  | $ | 500
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Contract termination costs | $ | - |  | $ | 408 |  | $ | - |  | $ | - |  | $ | 408
(1) | Cash settlement amounts are included in either the Net income or changes in Other assets and liabilities line items as part of Cash flows from operating activities on the Consolidated Statement of Cash Flows.
(2) | Adjustment to liability represents changes to previously accrued amounts.
Assets and Liabilities held for sale |
|  | At June 30, 2014 and December 31, 2013, the following assets and liabilities were classified in the Consolidated Balance Sheet as "Assets held for sale" and "Liabilities held for sale":
|  |  | Current Assets |  | Licenses |  | Goodwill |  | Property, Plant and Equipment |  | Investments |  | Total Assets Held for Sale |  | Liabilities Held for Sale (1)
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Divestiture of Wireline Markets (2) | $ | 534 |  | $ | - |  | $ | 2,546 |  | $ | 2,800 |  | $ | 100 |  | $ | 5,980 |  | $ | 722
December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Divestiture of Spectrum Licenses | $ | - |  | $ | 16,027 |  | $ | - |  | $ | - |  | $ | - |  | $ | 16,027 |  | $ | -
(1) | Liabilities held for sale primarily consisted of Customer deposits and deferred revenues and Other deferred liabilities and credits.
(2) | On May 2, 2014, TDS Telecom entered into agreements with third parties to sell certain Wireline markets.

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