XML 33 R35.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Acquisitions, Divestitures and Exchanges, exchanges (Details) (USD $) | 9 Months Ended |  | 9 Months Ended | 12 Months Ended | 0 Months Ended | 9 Months Ended
--- | --- | --- | --- | --- | --- | ---
Sep. 30, 2014 | Sep. 30, 2013 | Dec. 31, 2013 | Sep. 30, 2014 U.S. Cellular | Sep. 30, 2014 U.S. Cellular License exchange agreements | Dec. 31, 2015 U.S. Cellular Expected event License exchange agreements number | Feb. 14, 2014 U.S. Cellular Spectrum exchange | Sep. 30, 2014 U.S. Cellular Spectrum exchange
Exchanges |  |  |  |  |  |  |  |
Asset exchange description |  |  |  |  | In September 2014, U.S. Cellular entered into definitive agreements with third parties to transfer certain of its non-operating market licenses (“unbuilt licenses”) representing approximately 148 million MHz/pops. In exchange, the third parties will transfer to U.S. Cellular licenses representing approximately 46 million MHz/pops located in U.S. Cellular’s operating markets plus $145 million of cash. These transactions are subject to regulatory approvals and are expected to close in 2015. In accordance with GAAP, the book value of the licenses have been accounted for and disclosed as “Assets held for sale” in the Consolidated Balance Sheet at September 30, 2014. TDS expects to record a gain upon consummation of these transactions. |  |  | In September 2014, U.S. Cellular entered into definitive agreements with third parties to transfer certain of its non-operating market licenses (“unbuilt licenses”) representing approximately 148 million MHz/pops. In exchange, the third parties will transfer to U.S. Cellular licenses representing approximately 46 million MHz/pops located in U.S. Cellular’s operating markets plus $145 million of cash. These transactions are subject to regulatory approvals and are expected to close in 2015. In accordance with GAAP, the book value of the licenses have been accounted for and disclosed as “Assets held for sale” in the Consolidated Balance Sheet at September 30, 2014. TDS expects to record a gain upon consummation of these transactions. On February 14, 2014, U.S. Cellular completed an exchange whereby U.S. Cellular received one E block PCS spectrum license covering Milwaukee, WI in exchange for one D block PCS spectrum license covering Milwaukee, WI. The exchange of licenses provided U.S. Cellular with spectrum to meet anticipated future capacity and coverage requirements. No cash, customers, network assets, other assets or liabilities were included in the exchange. As a result of this transaction, TDS recognized a gain of $15.7 million, representing the difference between the $15.9 million fair value of the license surrendered, calculated using a market approach valuation method, and the $0.2 million carrying value of the license surrendered. This gain was recorded in (Gain) loss on license sales and exchanges in the Consolidated Statement of Operations in the first quarter of 2014.
(Gain) loss on license sales and exchanges | $ (91,446,000) |  |  | $ (91,446,000) |  |  | $ (15,700,000) |
Fair value |  |  |  |  |  |  | 15,900,000 |
Carrying value | 1,400,808,000 |  | 1,423,779,000 |  |  |  | 200,000 |
Asset exchange, valuation method |  |  |  |  |  |  |  | market approach valuation method
Acquired MHz/pops |  |  |  |  |  | 46,000,000 |  |
Divested MHz/pops |  |  |  |  |  | 148,000,000 |  |
Cash received from divestitures | $ 151,369,000 | $ 484,300,000 |  |  |  | $ 145,000,000 |  |

X
- Definition Represents the MHz/pops acquired as a result of license exchange agreements + References No definition available. + Details
Name: | tds_AcquiredMhzPops
Namespace Prefix: | tds_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition A description of the asset exchange, which includes specific details regarding the transaction. + References No definition available. + Details
Name: | tds_AssetExchangeDescription
Namespace Prefix: | tds_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the MHz/pops divested as a result of license exchange agreements + References No definition available. + Details
Name: | tds_DivestedMhzPops
Namespace Prefix: | tds_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The difference between the sale price and the book value of licenses that were sold or exchanged during the period. + References No definition available. + Details
Name: | tds_GainLossOnLicenseSalesAndExchanges
Namespace Prefix: | tds_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value portion of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
Name: | us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the capitalized costs to acquire rights under a license arrangement (for example, to sell specified products in a specified territory) having an indefinite period of benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
Name: | us-gaap_IndefiniteLivedLicenseAgreements
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Disclosure of the accounting treatment and method of measurement for nonmonetary exchanges of assets or liabilities or related to a transfer of nonmonetary assets for which the Entity receives no assets in return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 845 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6457305&loc=d3e32049-108421 + Details
Name: | us-gaap_NonmonetaryTransactionBasisOfAccountingForAssetsTransferred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_NonmonetaryTransactionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 + Details
Name: | us-gaap_ProceedsFromDivestitureOfBusinesses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration