XML 101 R30.htm IDEA: XBRL DOCUMENT v3.19.3

Leases (Tables)

9 Months Ended

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 payments1	$	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 income1	$	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

X

- Definition

Schedule of maturities of lease liabilities.

+ References

No definition available.

+ Details

Name:	tds_ScheduleOfMaturitiesLeasesLiabilitiesTableTextBlock
Namespace Prefix:	tds_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of supplemental balance sheet information related to leases.

+ References

No definition available.

+ Details

Name:	tds_ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesTableTextBlock
Namespace Prefix:	tds_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Table text block for schedule of weighted average remaining lease term and weighted average discount rate related to leases.

+ References

No definition available.

+ Details

Name:	tds_ScheduleofWeightedAverageRemainingLeaseTermandWeightedAverageDiscountRaterelatedtoLeasesTableTextBlock
Namespace Prefix:	tds_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of supplemental cash flow information related to leases.

+ References

No definition available.

+ Details

Name:	tds_SupplementalCashFlowInformationRelatedtoLeasesTableTextBlock
Namespace Prefix:	tds_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_LeaseCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_LeasesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919396-209981

+ Details

Name:	us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of components of income from operating lease.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 30
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919372-209981

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 50
-Paragraph 6A
-URI http://asc.fasb.org/extlink&oid=118952077&loc=SL77927221-108306

+ Details

Name:	us-gaap_OperatingLeaseLeaseIncomeTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_OperatingLeasesOfLesseeDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration