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Revenue Recognition | 9 Months Ended
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Sep. 30, 2019
Revenue from Contract with Customer [Abstract] |
Revenue Recognition | Note 2 Revenue Recognition Disaggregation of Revenue 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 September 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 | $ | 663 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 663 |
Inbound roaming | 54 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 54 |
Residential | — |  |  | 83 |  |  | 52 |  |  | 135 |  |  | — |  |  | 135 |
Commercial | — |  |  | 41 |  |  | 10 |  |  | 52 |  |  | — |  |  | 52 |
Wholesale | — |  |  | 44 |  |  | — |  |  | 44 |  |  | — |  |  | 44 |
Other service | 34 |  |  | — |  |  | — |  |  | — |  |  | 19 |  |  | 53 |
Service revenues from contracts with customers | 751 |  |  | 168 |  |  | 62 |  |  | 230 |  |  | 19 |  |  | 1,001 |
Equipment and product sales | 257 |  |  | — |  |  | — |  |  | — |  |  | 34 |  |  | 291 |
Total revenues from contracts with customers 2 | $ | 1,008 |  |  | $ | 168 |  |  | $ | 62 |  |  | $ | 230 |  |  | $ | 53 |  |  | $ | 1,292 |
|  |  | TDS Telecom |  |  |  |
Three Months Ended September 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 | $ | 659 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 659 |
Inbound roaming | 50 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 50 |
Residential | — |  |  | 81 |  |  | 47 |  |  | 128 |  |  | — |  |  | 128 |
Commercial | — |  |  | 46 |  |  | 10 |  |  | 56 |  |  | — |  |  | 56 |
Wholesale | — |  |  | 50 |  |  | — |  |  | 50 |  |  | — |  |  | 50 |
Other service | 34 |  |  | — |  |  | — |  |  | — |  |  | 18 |  |  | 52 |
Service revenues from contracts with customers | 743 |  |  | 176 |  |  | 58 |  |  | 233 |  |  | 18 |  |  | 995 |
Equipment and product sales | 242 |  |  | — |  |  | — |  |  | — |  |  | 38 |  |  | 280 |
Total revenues from contracts with customers 2 | $ | 985 |  |  | $ | 176 |  |  | $ | 58 |  |  | $ | 234 |  |  | $ | 56 |  |  | $ | 1,275 |
|  |  | TDS Telecom |  |  |  |
Nine Months Ended September 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 | $ | 1,984 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,984 |
Inbound roaming | 132 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 132 |
Residential | — |  |  | 245 |  |  | 152 |  |  | 397 |  |  | — |  |  | 397 |
Commercial | — |  |  | 127 |  |  | 32 |  |  | 159 |  |  | — |  |  | 159 |
Wholesale | — |  |  | 137 |  |  | — |  |  | 137 |  |  | — |  |  | 137 |
Other service | 101 |  |  | — |  |  | — |  |  | (1 | ) |  | 54 |  |  | 154 |
Service revenues from contracts with customers | 2,217 |  |  | 510 |  |  | 183 |  |  | 692 |  |  | 54 |  |  | 2,963 |
Equipment and product sales | 698 |  |  | 1 |  |  | — |  |  | 1 |  |  | 103 |  |  | 802 |
Total revenues from contracts with customers 2 | $ | 2,915 |  |  | $ | 511 |  |  | $ | 184 |  |  | $ | 693 |  |  | $ | 157 |  |  | $ | 3,765 |
|  |  | TDS Telecom |  |  |  |
Nine Months Ended September 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 | $ | 1,960 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,960 |
Inbound roaming | 116 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 116 |
Residential | — |  |  | 241 |  |  | 140 |  |  | 381 |  |  | — |  |  | 381 |
Commercial | — |  |  | 140 |  |  | 30 |  |  | 170 |  |  | — |  |  | 170 |
Wholesale | — |  |  | 143 |  |  | — |  |  | 143 |  |  | — |  |  | 143 |
Other service | 99 |  |  | — |  |  | — |  |  | (1 | ) |  | 52 |  |  | 150 |
Service revenues from contracts with customers | 2,175 |  |  | 524 |  |  | 170 |  |  | 693 |  |  | 52 |  |  | 2,920 |
Equipment and product sales | 692 |  |  | 1 |  |  | — |  |  | 1 |  |  | 96 |  |  | 789 |
Total revenues from contracts with customers 2 | $ | 2,867 |  |  | $ | 525 |  |  | $ | 170 |  |  | $ | 694 |  |  | $ | 148 |  |  | $ | 3,709 |
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 Balances The accounts receivable balance related to amounts billed and not paid on contracts with customers, net of allowances, is shown in the table below.
| September 30, 2019 |  | December 31, 2018
(Dollars in millions) |  |  |
Accounts receivable |  |  |
Customer and agents | $ | 984 |  |  | $ | 987 |
Other | 107 |  |  | 73 |
Total 1 | $ | 1,091 |  |  | $ | 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 | 11 |
Reclassified to receivables | (12 | )
Balance at September 30, 2019 | $ | 10 |
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 1 | $ | 187 |
Contract additions | 117 |
Terminated contracts | (6 | )
Revenue recognized | (98 | )
Balance at September 30, 2019 | $ | 200 |
1 | The Balance at December 31, 2018 differs from the amount reported in Note 2 — Revenue Recognition of the 2018 Form 10-K, as the previously reported amount included certain lease-related balances that did not result from contracts with customers.
Transaction price allocated to the remaining performance obligations The following table includes estimated service revenues 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 revenues 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 September 30, 2019, and may vary from actual results. As a practical expedient, revenue related to contracts of less than one year, generally month-to-month contracts, are excluded from these estimates.
| Service Revenues
(Dollars in millions) |
Remainder of 2019 | $ | 200 |
2020 | 222 |
Thereafter | 335 |
Total | $ | 757 |
TDS has certain contracts at U.S. Cellular and TDS Telecom in which it bills an amount equal to a fixed per-unit price multiplied by a variable quantity (e.g., certain roaming agreements with other carriers). Because TDS invoices for such items in an amount that corresponds directly with the value of the performance completed to date, TDS may recognize revenue in that amount. As a practical expedient, these contracts are excluded from the estimate of future revenues expected to be recognized related to performance obligations that are unsatisfied as of the end of a reporting period. 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:
| September 30, 2019 |  | December 31, 2018
(Dollars in millions) |  |  |
Costs to obtain contracts |  |  |  |
Sales commissions | $ | 144 |  |  | $ | 154 |
Fulfillment costs |  |  |
Installation costs | 11 |  |  | 10 |
Total contract cost assets | $ | 155 |  |  | $ | 164 |
Amortization of contract cost assets was $31 million and $95 million for the three and nine months ended September 30, 2019, respectively, and $31 million and $93 million for the three and nine months ended September 30, 2018, respectively, and was included in Selling, general and administrative expenses.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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