XML 67 R26.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Business Segment (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2017
Business Segment Information [Abstract] |
Business segment information | Financial data for TDS’ reportable segments for the three and nine month periods ended, or as of September 30, 2017 and 2016, is as follows. See Note 1 — Basis of Presentation for additional information.
|  |  |  |  |  |  | TDS Telecom |  |  |  |  |  |
Three Months Ended or as of September 30, 2017 |  | U.S. Cellular |  | Wireline |  | Cable |  | HMS |  | TDS Telecom Eliminations |  | TDS Telecom Total |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Service 1 |  | $ | 737 |  | $ | 178 |  | $ | 52 |  | $ | 28 |  | $ | (1) |  | $ | 257 |  | $ | (6) |  | $ | 988
| Equipment and product sales |  |  | 226 |  |  | – |  |  | – |  |  | 27 |  |  | – |  |  | 28 |  |  | 9 |  |  | 263
|  | Total operating revenues 1 |  |  | 963 |  |  | 179 |  |  | 52 |  |  | 56 |  |  | (1) |  |  | 285 |  |  | 3 |  |  | 1,251
Cost of services (excluding Depreciation, amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| and accretion reported below) |  |  | 185 |  |  | 66 |  |  | 25 |  |  | 21 |  |  | (1) |  |  | 110 |  |  | (1) |  |  | 294
Cost of equipment and products |  |  | 261 |  |  | – |  |  | – |  |  | 22 |  |  | – |  |  | 23 |  |  | 7 |  |  | 291
Selling, general and administrative |  |  | 350 |  |  | 49 |  |  | 13 |  |  | 11 |  |  | – |  |  | 73 |  |  | (1) |  |  | 422
Depreciation, amortization and accretion |  |  | 153 |  |  | 38 |  |  | 11 |  |  | 7 |  |  | – |  |  | 56 |  |  | – |  |  | 209
Loss on impairment of goodwill 2 |  |  | 370 |  |  | – |  |  | – |  |  | 35 |  |  | – |  |  | 35 |  |  | (143) |  |  | 262
(Gain) loss on asset disposals, net |  |  | 5 |  |  | – |  |  | 1 |  |  | – |  |  | – |  |  | 1 |  |  | – |  |  | 6
(Gain) loss on sale of business and other exit costs, net |  |  | (1) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1)
Operating income (loss)1 |  |  | (360) |  |  | 26 |  |  | 2 |  |  | (41) |  |  | – |  |  | (13) |  |  | 141 |  |  | (232)
Equity in earnings of unconsolidated entities |  |  | 35 |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 35
Interest and dividend income 1 |  |  | 2 |  |  | 2 |  |  | – |  |  | – |  |  | – |  |  | 2 |  |  | – |  |  | 4
Interest expense |  |  | (28) |  |  | – |  |  | – |  |  | (1) |  |  | – |  |  | (1) |  |  | (14) |  |  | (43)
Other, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | –
Income (loss) before income taxes |  |  | (351) |  |  | 28 |  |  | 2 |  |  | (42) |  |  | – |  |  | (12) |  |  | 127 |  |  | (236)
Income tax expense (benefit)3 |  |  | (53) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  | 45 |  |  | (5)
Net income (loss) |  |  | (298) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (15) |  |  | 82 |  |  | (231)
Add back: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  | 153 |  |  | 38 |  |  | 11 |  |  | 7 |  |  | – |  |  | 56 |  |  | – |  |  | 209
Loss on impairment of goodwill 2 |  |  | 370 |  |  | – |  |  | – |  |  | 35 |  |  | – |  |  | 35 |  |  | (143) |  |  | 262
(Gain) loss on asset disposals, net |  |  | 5 |  |  | – |  |  | 1 |  |  | – |  |  | – |  |  | 1 |  |  | – |  |  | 6
(Gain) loss on sale of business and other exit costs, net |  |  | (1) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1)
Interest expense |  |  | 28 |  |  | – |  |  | – |  |  | 1 |  |  | – |  |  | 1 |  |  | 14 |  |  | 43
Income tax expense (benefit)3 |  |  | (53) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  | 45 |  |  | (5)
Adjusted EBITDA 4 |  | $ | 204 |  | $ | 66 |  | $ | 14 |  | $ | 1 |  | $ | – |  | $ | 80 |  | $ | (1) |  | $ | 283
Investments in unconsolidated entities |  | $ | 429 |  | $ | 4 |  | $ | – |  | $ | – |  | $ | – |  | $ | 4 |  | $ | 34 |  | $ | 467
Total assets |  | $ | 6,780 |  | $ | 1,201 |  | $ | 619 |  | $ | 208 |  | $ | – |  | $ | 2,028 |  | $ | 402 |  | $ | 9,210
Capital expenditures |  | $ | 112 |  | $ | 41 |  | $ | 14 |  | $ | 2 |  | $ | – |  | $ | 58 |  | $ | 2 |  | $ | 172
Numbers may not foot due to rounding. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  | TDS Telecom |  |  |  |  |  |
Three Months Ended or as of September 30, 2016 |  | U.S. Cellular |  | Wireline |  | Cable |  | HMS |  | TDS Telecom Eliminations |  | TDS Telecom Total |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Service 1 |  | $ | 784 |  | $ | 174 |  | $ | 46 |  | $ | 29 |  | $ | (1) |  | $ | 248 |  | $ | (6) |  | $ | 1,026
| Equipment and product sales |  |  | 239 |  |  | – |  |  | – |  |  | 39 |  |  | – |  |  | 39 |  |  | 10 |  |  | 288
|  | Total operating revenues 1 |  |  | 1,023 |  |  | 175 |  |  | 46 |  |  | 68 |  |  | (1) |  |  | 287 |  |  | 4 |  |  | 1,314
Cost of services (excluding Depreciation, amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| and accretion reported below) |  |  | 196 |  |  | 67 |  |  | 23 |  |  | 21 |  |  | (1) |  |  | 110 |  |  | (1) |  |  | 305
Cost of equipment and products |  |  | 280 |  |  | 1 |  |  | – |  |  | 33 |  |  | – |  |  | 33 |  |  | 8 |  |  | 321
Selling, general and administrative |  |  | 370 |  |  | 50 |  |  | 13 |  |  | 12 |  |  | – |  |  | 75 |  |  | (5) |  |  | 440
Depreciation, amortization and accretion 5 |  |  | 155 |  |  | 41 |  |  | 9 |  |  | 7 |  |  | – |  |  | 57 |  |  | 2 |  |  | 214
(Gain) loss on asset disposals, net |  |  | 7 |  |  | 1 |  |  | 1 |  |  | – |  |  | – |  |  | 2 |  |  | (1) |  |  | 8
(Gain) loss on sale of business and other exit costs, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | –
(Gain) loss on license sales and exchanges, net |  |  | (7) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (7)
Operating income (loss)1 |  |  | 22 |  |  | 16 |  |  | – |  |  | (5) |  |  | – |  |  | 12 |  |  | (1) |  |  | 33
Equity in earnings of unconsolidated entities |  |  | 38 |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 38
Interest and dividend income 1 |  |  | 1 |  |  | 1 |  |  | – |  |  | – |  |  | – |  |  | 1 |  |  | – |  |  | 2
Interest expense |  |  | (28) |  |  | – |  |  | – |  |  | (1) |  |  | – |  |  | (1) |  |  | (13) |  |  | (42)
Other, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1) |  |  | (1)
Income (loss) before income taxes |  |  | 33 |  |  | 17 |  |  | – |  |  | (6) |  |  | – |  |  | 11 |  |  | (14) |  |  | 30
Income tax expense (benefit)3 |  |  | 15 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4 |  |  | (5) |  |  | 14
Net income (loss) |  |  | 18 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7 |  |  | (9) |  |  | 16
Add back: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion 5 |  |  | 155 |  |  | 41 |  |  | 9 |  |  | 7 |  |  | – |  |  | 57 |  |  | 2 |  |  | 214
(Gain) loss on asset disposals, net |  |  | 7 |  |  | 1 |  |  | 1 |  |  | – |  |  | – |  |  | 2 |  |  | (1) |  |  | 8
(Gain) loss on sale of business and other exit costs, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | –
(Gain) loss on license sales and exchanges, net |  |  | (7) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (7)
Interest expense |  |  | 28 |  |  | – |  |  | – |  |  | 1 |  |  | – |  |  | 1 |  |  | 13 |  |  | 42
Income tax expense (benefit)3 |  |  | 15 |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 4 |  |  | (5) |  |  | 14
Adjusted EBITDA 4 |  | $ | 216 |  | $ | 58 |  | $ | 10 |  | $ | 3 |  | $ | – |  | $ | 71 |  | $ | – |  | $ | 287
Investments in unconsolidated entities |  | $ | 420 |  | $ | 4 |  | $ | – |  | $ | – |  | $ | – |  | $ | 4 |  | $ | 35 |  | $ | 459
Total assets |  | $ | 7,104 |  | $ | 1,259 |  | $ | 592 |  | $ | 273 |  | $ | – |  | $ | 2,123 |  | $ | 222 |  | $ | 9,449
Capital expenditures |  | $ | 103 |  | $ | 27 |  | $ | 11 |  | $ | 2 |  | $ | – |  | $ | 40 |  | $ | 2 |  | $ | 145
Numbers may not foot due to rounding. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  | TDS Telecom |  |  |  |  |  |
Nine Months Ended or as of September 30, 2017 |  | U.S. Cellular |  | Wireline |  | Cable |  | HMS |  | TDS Telecom Eliminations |  | TDS Telecom Total |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Service 1 |  | $ | 2,223 |  | $ | 537 |  | $ | 152 |  | $ | 84 |  | $ | (3) |  | $ | 770 |  | $ | (17) |  | $ | 2,976
| Equipment and product sales |  |  | 639 |  |  | 1 |  |  | – |  |  | 93 |  |  | – |  |  | 94 |  |  | 27 |  |  | 760
|  | Total operating revenues 1 |  |  | 2,862 |  |  | 538 |  |  | 152 |  |  | 178 |  |  | (3) |  |  | 865 |  |  | 9 |  |  | 3,736
Cost of services (excluding Depreciation, amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| and accretion reported below) |  |  | 549 |  |  | 194 |  |  | 73 |  |  | 63 |  |  | (3) |  |  | 327 |  |  | (2) |  |  | 874
Cost of equipment and products |  |  | 749 |  |  | 2 |  |  | – |  |  | 77 |  |  | – |  |  | 79 |  |  | 20 |  |  | 848
Selling, general and administrative |  |  | 1,041 |  |  | 145 |  |  | 39 |  |  | 32 |  |  | – |  |  | 215 |  |  | (10) |  |  | 1,246
Depreciation, amortization and accretion |  |  | 460 |  |  | 114 |  |  | 32 |  |  | 21 |  |  | – |  |  | 166 |  |  | 6 |  |  | 632
Loss on impairment of goodwill 2 |  |  | 370 |  |  | – |  |  | – |  |  | 35 |  |  | – |  |  | 35 |  |  | (143) |  |  | 262
(Gain) loss on asset disposals, net |  |  | 14 |  |  | 1 |  |  | 1 |  |  | – |  |  | – |  |  | 2 |  |  | – |  |  | 16
(Gain) loss on sale of business and other exit costs, net |  |  | (1) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1)
(Gain) loss on license sales and exchanges, net |  |  | (19) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (19)
Operating income (loss)1 |  |  | (301) |  |  | 84 |  |  | 7 |  |  | (50) |  |  | – |  |  | 41 |  |  | 138 |  |  | (122)
Equity in earnings of unconsolidated entities |  |  | 101 |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 101
Interest and dividend income 1 |  |  | 6 |  |  | 4 |  |  | – |  |  | – |  |  | – |  |  | 4 |  |  | 2 |  |  | 12
Interest expense |  |  | (85) |  |  | – |  |  | – |  |  | (3) |  |  | – |  |  | (3) |  |  | (40) |  |  | (128)
Other, net |  |  | 1 |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1) |  |  | –
Income (loss) before income taxes |  |  | (278) |  |  | 88 |  |  | 7 |  |  | (53) |  |  | – |  |  | 42 |  |  | 99 |  |  | (137)
Income tax expense (benefit)3 |  |  | (19) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 24 |  |  | 34 |  |  | 39
Net income (loss) |  |  | (259) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 18 |  |  | 65 |  |  | (176)
Add back: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  | 460 |  |  | 114 |  |  | 32 |  |  | 21 |  |  | – |  |  | 166 |  |  | 6 |  |  | 632
Loss on impairment of goodwill 2 |  |  | 370 |  |  | – |  |  | – |  |  | 35 |  |  | – |  |  | 35 |  |  | (143) |  |  | 262
(Gain) loss on asset disposals, net |  |  | 14 |  |  | 1 |  |  | 1 |  |  | – |  |  | – |  |  | 2 |  |  | – |  |  | 16
(Gain) loss on sale of business and other exit costs, net |  |  | (1) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1)
(Gain) loss on license sales and exchanges, net |  |  | (19) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (19)
Interest expense |  |  | 85 |  |  | – |  |  | – |  |  | 3 |  |  | – |  |  | 3 |  |  | 40 |  |  | 128
Income tax expense (benefit)3 |  |  | (19) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 24 |  |  | 34 |  |  | 39
Adjusted EBITDA 4 |  | $ | 631 |  | $ | 202 |  | $ | 41 |  | $ | 6 |  | $ | – |  | $ | 248 |  | $ | 2 |  | $ | 881
Investments in unconsolidated entities |  | $ | 429 |  | $ | 4 |  | $ | – |  | $ | – |  | $ | – |  | $ | 4 |  | $ | 34 |  | $ | 467
Total assets |  | $ | 6,780 |  | $ | 1,201 |  | $ | 619 |  | $ | 208 |  | $ | – |  | $ | 2,028 |  | $ | 402 |  | $ | 9,210
Capital expenditures |  | $ | 257 |  | $ | 91 |  | $ | 35 |  | $ | 13 |  | $ | – |  | $ | 139 |  | $ | 6 |  | $ | 402
Numbers may not foot due to rounding. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  | TDS Telecom |  |  |  |  |  |
Nine Months Ended or as of September 30, 2016 |  | U.S. Cellular |  | Wireline |  | Cable |  | HMS |  | TDS Telecom Eliminations |  | TDS Telecom Total |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Service 1 |  | $ | 2,330 |  | $ | 522 |  | $ | 136 |  | $ | 91 |  | $ | (3) |  | $ | 746 |  | $ | (18) |  | $ | 3,058
| Equipment and product sales |  |  | 655 |  |  | 1 |  |  | – |  |  | 121 |  |  | – |  |  | 123 |  |  | 27 |  |  | 805
|  | Total operating revenues 1 |  |  | 2,985 |  |  | 523 |  |  | 137 |  |  | 212 |  |  | (3) |  |  | 868 |  |  | 10 |  |  | 3,863
Cost of services (excluding Depreciation, amortization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| and accretion reported below) |  |  | 572 |  |  | 192 |  |  | 69 |  |  | 61 |  |  | (3) |  |  | 320 |  |  | (1) |  |  | 891
Cost of equipment and products |  |  | 799 |  |  | 2 |  |  | – |  |  | 101 |  |  | – |  |  | 103 |  |  | 19 |  |  | 921
Selling, general and administrative |  |  | 1,089 |  |  | 148 |  |  | 37 |  |  | 37 |  |  | – |  |  | 222 |  |  | (12) |  |  | 1,299
Depreciation, amortization and accretion 5 |  |  | 462 |  |  | 119 |  |  | 27 |  |  | 22 |  |  | – |  |  | 168 |  |  | 6 |  |  | 636
(Gain) loss on asset disposals, net |  |  | 16 |  |  | 2 |  |  | 2 |  |  | – |  |  | – |  |  | 4 |  |  | – |  |  | 20
(Gain) loss on sale of business and other exit costs, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1) |  |  | (1)
(Gain) loss on license sales and exchanges, net |  |  | (16) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (16)
Operating income (loss)1 |  |  | 63 |  |  | 61 |  |  | 1 |  |  | (9) |  |  | – |  |  | 53 |  |  | (3) |  |  | 113
Equity in earnings of unconsolidated entities |  |  | 110 |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1) |  |  | 109
Interest and dividend income 1 |  |  | 4 |  |  | 2 |  |  | – |  |  | – |  |  | – |  |  | 2 |  |  | 1 |  |  | 7
Interest expense |  |  | (84) |  |  | 1 |  |  | – |  |  | (3) |  |  | – |  |  | (2) |  |  | (41) |  |  | (127)
Other, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 1 |  |  | 1
Income (loss) before income taxes |  |  | 93 |  |  | 63 |  |  | 1 |  |  | (12) |  |  | – |  |  | 53 |  |  | (43) |  |  | 103
Income tax expense (benefit)3 |  |  | 39 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20 |  |  | (14) |  |  | 45
Net income (loss) |  |  | 54 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 32 |  |  | (28) |  |  | 58
Add back: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion 5 |  |  | 462 |  |  | 119 |  |  | 27 |  |  | 22 |  |  | – |  |  | 168 |  |  | 6 |  |  | 636
(Gain) loss on asset disposals, net |  |  | 16 |  |  | 2 |  |  | 2 |  |  | – |  |  | – |  |  | 4 |  |  | – |  |  | 20
(Gain) loss on sale of business and other exit costs, net |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (1) |  |  | (1)
(Gain) loss on license sales and exchanges, net |  |  | (16) |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | (16)
Interest expense |  |  | 84 |  |  | (1) |  |  | – |  |  | 3 |  |  | – |  |  | 2 |  |  | 41 |  |  | 127
Income tax expense (benefit)3 |  |  | 39 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 20 |  |  | (14) |  |  | 45
Adjusted EBITDA 4 |  | $ | 639 |  | $ | 183 |  | $ | 30 |  | $ | 13 |  | $ | – |  | $ | 226 |  | $ | 4 |  | $ | 869
Investments in unconsolidated entities |  | $ | 420 |  | $ | 4 |  | $ | – |  | $ | – |  | $ | – |  | $ | 4 |  | $ | 35 |  | $ | 459
Total assets |  | $ | 7,104 |  | $ | 1,259 |  | $ | 592 |  | $ | 273 |  | $ | – |  | $ | 2,123 |  | $ | 222 |  | $ | 9,449
Capital expenditures |  | $ | 275 |  | $ | 82 |  | $ | 41 |  | $ | 6 |  | $ | – |  | $ | 128 |  | $ | 9 |  | $ | 412
Numbers may not foot due to rounding. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
1 | Equipment installment plan interest income is reflected as a component of Service revenues consistent with an accounting policy change effective January 1, 2017. All prior period numbers have been recast to conform to this accounting change. See Note 1 — Basis of Presentation for additional details.
2 | During the three months ended September 30, 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million. Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. For further information on the goodwill impairment see Note 6 — Intangible Assets in the Notes to Consolidated Financial Statements.
3 | Income tax expense (benefit) is not provided at the individual segment level for Wireline, Cable and HMS. TDS calculates income tax expense for “TDS Telecom Total”.
4 | Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of making decisions about allocating resources to the segments and assessing their performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. TDS believes Adjusted EBITDA is a useful measure of TDS’ operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as they provide additional relevant and useful information to investors and other users of TDS' financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance.
5 | During the nine months ended September 30, 2016, TDS recorded an out-of-period adjustment attributable to the third quarter of 2014 through the first quarter of 2016 related to the over-depreciation of certain assets in the Wireline segment. TDS determined that this adjustment was not material to the quarterly periods or the annual results for 2016. As a result of this out-of-period adjustment, Depreciation, amortization and accretion expense decreased by $4 million for the nine months ended September 30, 2016.

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration