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v3.19.2

Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2019
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenues | In the following table, revenue is disaggregated by type of service and timing of revenue recognition. Service revenues are recognized over time and Equipment sales are point in time.
|  |  | TDS Telecom |  |  |  |
Three Months Ended June 30, 2019 | U.S. Cellular |  | Wireline |  | Cable |  | TDS Telecom Total 1 |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail service | $ | 662 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 662 |
Inbound roaming | 44 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 44 |
Residential | — |  |  | 81 |  |  | 51 |  |  | 131 |  |  | — |  |  | 131 |
Commercial | — |  |  | 42 |  |  | 11 |  |  | 54 |  |  | — |  |  | 54 |
Wholesale | — |  |  | 48 |  |  | — |  |  | 48 |  |  | — |  |  | 48 |
Other service | 35 |  |  | — |  |  | — |  |  | — |  |  | 16 |  |  | 51 |
Service revenues from contracts with customers | 741 |  |  | 172 |  |  | 62 |  |  | 233 |  |  | 16 |  |  | 990 |
Equipment and product sales | 216 |  |  | — |  |  | — |  |  | — |  |  | 32 |  |  | 248 |
Total revenues from contracts with customers 2 | $ | 957 |  |  | $ | 172 |  |  | $ | 62 |  |  | $ | 233 |  |  | $ | 48 |  |  | $ | 1,238 |
|  |  | TDS Telecom |  |  |  |
Three Months Ended June 30, 2018 | U.S. Cellular |  | Wireline |  | Cable |  | TDS Telecom Total 1 |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail service | $ | 652 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 652 |
Inbound roaming | 39 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 39 |
Residential | — |  |  | 80 |  |  | 47 |  |  | 127 |  |  | — |  |  | 127 |
Commercial | — |  |  | 46 |  |  | 10 |  |  | 57 |  |  | — |  |  | 57 |
Wholesale | — |  |  | 46 |  |  | — |  |  | 46 |  |  | — |  |  | 46 |
Other service | 33 |  |  | — |  |  | — |  |  | — |  |  | 18 |  |  | 51 |
Service revenues from contracts with customers | 724 |  |  | 173 |  |  | 57 |  |  | 229 |  |  | 18 |  |  | 971 |
Equipment and product sales | 233 |  |  | — |  |  | — |  |  | 1 |  |  | 28 |  |  | 262 |
Total revenues from contracts with customers 2 | $ | 957 |  |  | $ | 173 |  |  | $ | 57 |  |  | $ | 230 |  |  | $ | 46 |  |  | $ | 1,233 |
|  |  | TDS Telecom |  |  |  |
Six Months Ended June 30, 2019 | U.S. Cellular |  | Wireline |  | Cable |  | TDS Telecom Total 1 |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail service | $ | 1,322 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,322 |
Inbound roaming | 78 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 78 |
Residential | — |  |  | 162 |  |  | 100 |  |  | 262 |  |  | — |  |  | 262 |
Commercial | — |  |  | 86 |  |  | 21 |  |  | 107 |  |  | — |  |  | 107 |
Wholesale | — |  |  | 94 |  |  | — |  |  | 94 |  |  | — |  |  | 94 |
Other service | 66 |  |  | — |  |  | — |  |  | (1 | ) |  | 35 |  |  | 100 |
Service revenues from contracts with customers | 1,466 |  |  | 342 |  |  | 121 |  |  | 462 |  |  | 35 |  |  | 1,963 |
Equipment and product sales | 441 |  |  | 1 |  |  | — |  |  | 1 |  |  | 68 |  |  | 510 |
Total revenues from contracts with customers 2 | $ | 1,907 |  |  | $ | 342 |  |  | $ | 121 |  |  | $ | 463 |  |  | $ | 103 |  |  | $ | 2,473 |
|  |  | TDS Telecom |  |  |  |
Six Months Ended June 30, 2018 | U.S. Cellular |  | Wireline |  | Cable |  | TDS Telecom Total 1 |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Retail service | $ | 1,301 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,301 |
Inbound roaming | 66 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 66 |
Residential | — |  |  | 160 |  |  | 92 |  |  | 253 |  |  | — |  |  | 253 |
Commercial | — |  |  | 94 |  |  | 20 |  |  | 114 |  |  | — |  |  | 114 |
Wholesale | — |  |  | 93 |  |  | — |  |  | 93 |  |  | — |  |  | 93 |
Other service | 65 |  |  | — |  |  | — |  |  | (1 | ) |  | 34 |  |  | 98 |
Service revenues from contracts with customers | 1,432 |  |  | 348 |  |  | 112 |  |  | 459 |  |  | 34 |  |  | 1,925 |
Equipment and product sales | 450 |  |  | 1 |  |  | — |  |  | 1 |  |  | 59 |  |  | 510 |
Total revenues from contracts with customers 2 | $ | 1,882 |  |  | $ | 349 |  |  | $ | 112 |  |  | $ | 460 |  |  | $ | 93 |  |  | $ | 2,435 |
Numbers may not foot due to rounding.
1 | TDS Telecom Total includes eliminations between the Wireline and Cable segments.
2 Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers.
Contract with Customer, Assets and Liabilities | The accounts receivable balance related to amounts billed and not paid on contracts with customers, net of allowances, is shown in the table below.
| June 30, 2019 |  | December 31, 2018
(Dollars in millions) |  |  |
Accounts receivable |  |  |
Customer and agents | $ | 965 |  |  | $ | 987 |
Other | 91 |  |  | 73 |
Total 1 | $ | 1,056 |  |  | $ | 1,060 |
1 | Accounts receivable line items presented in this table will not agree to amounts presented in the Consolidated Balance Sheet as the amounts in this table only include receivables resulting from contracts with customers.
The following table provides a rollforward of contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet.
| Contract Assets
(Dollars in millions) |
Balance at December 31, 2018 | $ | 11 |
Contract additions | 7 |
Reclassified to receivables | (9 | )
Balance at June 30, 2019 | $ | 9 |
The following table provides a rollforward of contract liabilities from contracts with customers, which are recorded in Customer deposits and deferred revenues and Other deferred liabilities and credits in the Consolidated Balance Sheet.
| Contract Liabilities
(Dollars in millions) |
Balance at December 31, 2018 | $ | 203 |
Contract additions | 118 |
Terminated contracts | (3 | )
Revenue recognized | (108 | )
Balance at June 30, 2019 | $ | 210 |
Remaining Performance Obligations | The following table includes estimated service revenue expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenue to be recognized when services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of June 30, 2019, and may vary from actual results due to future contract modifications. As a practical expedient, revenue related to contracts of less than one year, generally month-to-month contracts, are excluded from these estimates.
| Service Revenue
(Dollars in millions) |
Remainder of 2019 | $ | 277 |
2020 | 207 |
Thereafter | 306 |
Total | $ | 790 |
Contract Cost Assets | Contract Cost Assets TDS expects that incremental commission fees paid as a result of obtaining contracts are recoverable and therefore TDS capitalizes these costs. As a practical expedient, costs with an amortization period of one year or less are not capitalized. TDS also incurs fulfillment costs, such as installation costs, where there is an expectation that a future benefit will be realized. Capitalized commission fees and fulfillment costs are amortized based on the timing of transfer of the goods or services to which the assets relate, typically the contract term which ranges from fifteen months to thirty-nine months. Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:
| June 30, 2019 |  | December 31, 2018
(Dollars in millions) |  |  |
Costs to obtain contracts |  |  |  |
Sales commissions | $ | 145 |  |  | $ | 154 |
Fulfillment costs |  |  |
Installation costs | 11 |  |  | 10 |
Total contract cost assets | $ | 156 |  |  | $ | 164 |

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