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Leases (Tables) | 9 Months Ended
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Sep. 30, 2019
Leases [Abstract] |
Schedule of new accounting pronouncements and changes in accounting principles | The cumulative effect of the adoption of ASC 842 on TDS’ Consolidated Balance Sheet as of January 1, 2019 is presented below.
| December 31, 2018 | ASC 842 Adjustment | January 1, 2019
(Dollars in millions) |  |  |
Prepaid expenses | $ | 103 |  | $ | (13 | ) | $ | 90 |
Operating lease right-of-use assets | — |  | 975 |  | 975 |
Other assets and deferred charges | 616 |  | (12 | ) | 604 |
Short-term operating lease liabilities | — |  | 112 |  | 112 |
Other current liabilities | 114 |  | (8 | ) | 106 |
Long-term operating lease liabilities | — |  | 949 |  | 949 |
Other deferred liabilities and credits | 541 |  | (103 | ) | 438 |
Components of lease expense | The following table shows the components of lease cost included in the Consolidated Statement of Operations:
| Three Months Ended September 30, 2019 |  | Nine Months Ended September 30, 2019
(Dollars in millions) |  |  |
Operating lease cost | $ | 45 |  |  | $ | 133 |
Financing lease cost: |  |  |
Amortization of ROU assets | 1 |  |  | 1 |
Variable lease cost | 2 |  |  | 6 |
Total lease cost | $ | 48 |  |  | $ | 140 |
Supplemental cash flow information related to leases | The following table shows supplemental cash flow information related to lease activities:
| Nine Months Ended September 30, 2019
(Dollars in millions) |
Cash paid for amounts included in the measurement of lease liabilities: |
Operating cash flows from operating leases | $ | 127 |
ROU assets obtained in exchange for lease obligations: |
Operating leases | $ | 97 |
Finance leases | 8 |
Supplemental balance sheet information related to leases | The following table shows the classification of TDS’ operating and finance leases in its Consolidated Balance Sheet:
| September 30, 2019
(Dollars in millions) |
Operating Leases |
Operating lease right-of-use assets | $ | 970 |
Short-term operating lease liabilities | $ | 115 |
Long-term operating lease liabilities | 931 |
Total operating lease liabilities | $ | 1,046 |
Finance Leases |  |
Property, plant and equipment | $ | 18 |
Less: Accumulated depreciation and amortization | 5 |
Property, plant and equipment, net | $ | 13 |
Current portion of long-term debt | $ | 1 |
Long-term debt, net | 6 |
Total finance lease liabilities | $ | 7 |
Schedule of weighted average remaining lease term and weighted average discount rate related to leases | The table below shows a weighted-average analysis for lease term and discount rate for all leases:
| September 30, 2019
Weighted Average Remaining Lease Term |
Operating leases | 12 years |
Finance leases | 23 years |
Weighted Average Discount Rate |
Operating leases | 4.4 | %
Finance leases | 6.6 | %
Maturities of lease liabilities | The maturities of lease liabilities are as follows:
| Operating Leases |  | Finance Leases
(Dollars in millions) |  |  |
Remainder of 2019 | $ | 30 |  |  | $ | — |
2020 | 169 |  |  | 1 |
2021 | 154 |  |  | 1 |
2022 | 138 |  |  | 1 |
2023 | 121 |  |  | 1 |
Thereafter | 818 |  |  | 14 |
Total lease payments 1 | $ | 1,430 |  |  | $ | 18 |
Less: Imputed interest | 384 |  |  | 11 |
Present value of lease liabilities | $ | 1,046 |  |  | $ | 7 |
1 Lease payments exclude $16 million of legally binding lease payments for leases signed but not yet commenced.
Lease income | The following table shows the components of lease income which are included in service revenues in the Consolidated Statement of Operations:
| Three Months Ended September 30, 2019 |  | Nine Months Ended September 30, 2019
(Dollars in millions) |  |  |
Operating lease income 1 | $ | 29 |  |  | $ | 75 |
1 During the third quarter of 2019, TDS recorded an out-of-period adjustment attributable to 2009 through the second quarter of 2019 due to errors in the timing of recognition of revenue for certain tower leases. This out-of-period adjustment had the impact of increasing operating lease income by $5 million for the three and nine months ended September 30, 2019. TDS determined that this adjustment was not material to any of the periods impacted.
Maturities of expected lease revenues | The maturities of expected lease payments to be received are as follows:
| Operating Leases
(Dollars in millions) |
Remainder of 2019 | $ | 17 |
2020 | 86 |
2021 | 57 |
2022 | 37 |
2023 | 25 |
Thereafter | 28 |
Total future lease maturities | $ | 250 |
Lease commitments | As of December 31, 2018, future minimum rental payments required under operating leases and rental receipts expected under operating leases that have noncancellable lease terms in excess of one year were as follows:
| Operating Leases Future Minimum Rental Payments |  | Operating Leases Future Minimum Rental Receipts
(Dollars in millions) |  |  |
2019 | $ | 170 |  |  | $ | 59 |
2020 | 158 |  |  | 48 |
2021 | 142 |  |  | 35 |
2022 | 126 |  |  | 23 |
2023 | 110 |  |  | 10 |
Thereafter | 784 |  |  | 7 |
Total | $ | 1,490 |  |  | $ | 182 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
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- Definition Tabular disclosure for lessee's operating leases. Includes, but is not limited to, description of lessee's operating lease, existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 55 -Paragraph 40 -Subparagraph (Note 1,3) -URI http://asc.fasb.org/extlink&oid=82846649&loc=d3e38371-112697 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41499-112717 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118943654&loc=d3e12069-110248 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=77902758&loc=d3e41502-112717 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84164451&loc=d3e36991-112694 + Details
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