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Equipment Installment Plans (Details) - USD ($) $ in Millions | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2016 | Sep. 30, 2016 | Sep. 30, 2015 | Dec. 31, 2015
Equipment installment plans |  |  |  |
Guarantee liability | $ 44 | $ 44 |  | $ 93
Imputed interest rate |  | 10.70% |  | 9.70%
2016 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment description |  | TDS recorded out-of-period adjustments during the three and nine months ended September 30, 2016 due to errors related to equipment installment plan transactions occurring in 2015 and 2016 (“2016 EIP adjustments”). For the three months ended September 30, 2016, the 2016 EIP adjustments had the impact of increasing Equipment and product sales revenues by $4 million, decreasing bad debts expense, which is a component of Selling, general and administrative expense, by $2 million and increasing Income before income taxes by $6 million. For the nine months ended September 30, 2016, the 2016 EIP adjustments had the impact of increasing Equipment and product sales revenues by $2 million, decreasing bad debts expense by $2 million and increasing Income before income taxes by $4 million. |  |
2015 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment description |  | Additionally, TDS recorded out-of-period adjustments during the nine months ended September 30, 2015 due to errors related to equipment installment plan transactions (“2015 EIP adjustments”) that were attributable to 2014. The 2015 EIP adjustments had the impact of reducing Equipment and product sales revenues and Income before income taxes by $6 million for the nine months ended September 30, 2015. The 2015 EIP adjustments were made in the first six months of 2015. TDS has determined that these adjustments were not material to any of the periods impacted. |  |
Equipment and product sales revenues | 2016 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment | 4 | $ 2 |  |
Equipment and product sales revenues | 2015 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment |  |  | $ (6) |
Selling, general and administrative expense | 2016 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment | (2) | (2) |  |
Income before income taxes | 2016 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment | 6 | 4 |  |
Income before income taxes | 2015 Equipment installment plans out-of-period adjustment |  |  |  |
Equipment installment plans |  |  |  |
Out-of-period adjustment |  |  | $ (6) |
Short-term |  |  |  |
Equipment installment plan receivables |  |  |  |
Unbilled equipment installment plan receivables, gross | 339 | 339 |  | $ 279
Unbilled deferred interest | (33) | (33) |  | (21)
Unbilled allowance for credit losses | (22) | (22) |  | (14)
Unbilled equipment installment plan receivables, net | 284 | 284 |  | 244
Long-term |  |  |  |
Equipment installment plan receivables |  |  |  |
Unbilled equipment installment plan receivables, gross | 165 | 165 |  | 76
Unbilled deferred interest | (9) | (9) |  | (2)
Unbilled allowance for credit losses | (13) | (13) |  | (6)
Unbilled equipment installment plan receivables, net | $ 143 | $ 143 |  | $ 68

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- Definition Unearned discounts (other than cash or quantity discounts and the like), finance charges, and interest included in the face amount of receivables, that are shown as a deduction from the related receivables. For example, 1) finance charges booked as a receivable when a loan is made and recognized as income at a later date; and 2) interest charges deducted from the face loan amount, resulting in a discounted amount actually advanced to the borrower (wherein the receivable includes the amount actually advanced to the borrower and the as yet unearned interest income). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=65884687&loc=d3e4519-111522 + Details
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