XML 74 R32.htm IDEA: XBRL DOCUMENT v3.20.4

Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Multiple-deliverable Arrangements

The following is a description of principal activities from which TDS generates its revenues.

Services and products			Nature, timing of satisfaction of performance obligations, and significant payment terms
Wireless services			Wireless service includes voice, messaging and data services. Revenue is recognized in Service revenues as wireless service is provided to the customer. Wireless services generally are billed and paid in advance on a monthly basis.
Wireless devices and accessories			UScellular offers a comprehensive range of wireless devices such as handsets, tablets, mobile hotspots, home phones and routers for use by its customers, as well as accessories. UScellular also sells wireless devices to agents and other third-party distributors for resale. UScellular frequently discounts wireless devices sold to new and current customers. UScellular also offers customers the option to purchase certain devices and accessories under installment contracts over a specified time period. For certain equipment installment plans, after a specified period of time, the customer may have the right to upgrade to a new device. Such upgrades require the customer to enter into an equipment installment contract for the new device, and transfer the existing device to UScellular. UScellular recognizes revenue in Equipment and product sales revenues when control of the device or accessory is transferred to the customer, agent or third-party distributor, which is generally upon delivery.
Wireless roaming			UScellular receives roaming revenues when other wireless carriers’ customers use UScellular’s wireless systems. UScellular recognizes revenue in Service revenues when the roaming service is provided.
Wireless Eligible Telecommunications Carrier (ETC) Revenues			Telecommunications companies may be designated by states, or in some cases by the FCC, as an ETC to receive support payments from the Universal Service Fund if they provide specified services in “high cost” areas. ETC revenues recognized in the reporting period represent the amounts which UScellular is entitled to receive for such period, as determined and approved in connection with UScellular’s designation as an ETC in various states.
Wireless tower rents			UScellular receives tower rental revenues when another carrier leases tower space on a UScellular owned tower. UScellular recognizes revenue in Service revenues in the period during which the services are provided.
Wireline services			Wireline services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Wireline services are generally billed and paid in advance on a monthly basis.
Wireline wholesale revenues			Wholesale revenues include network access services primarily to interexchange and wireless carriers for carrying data and voice traffic on TDS Telecom’s network, special access services and state and federal support payments, including A-CAM. Wholesale revenues are recorded as the related service is provided.
Cable services			Cable services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Cable services are generally billed and paid in advance on a monthly basis.
IT hardware sales			TDS recognizes equipment revenue when it no longer has any requirements to perform, when title has passed and when the products are accepted by the customer.
Hosted and managed services			HMS Service revenues consist of cloud and hosting solutions, managed services, Enterprise Resource Planning (ERP) application management, colocation services, and IT hardware related maintenance and professional services. Revenues related to these services are recognized as services are provided.

Disaggregation of Revenues

In the following table, TDS' revenues are disaggregated by type of service, which represents the relevant categorization of revenues for TDS' reportable segments, and timing of recognition. Service revenues are recognized over time and Equipment and product sales are point in time.

									TDS Telecom
Year Ended December 31, 2020			UScellular						Wireline						Cable						TDS Telecom Total1						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service			$	2,686					$	—					$	—					$	—					$	—					$	2,686
Inbound roaming			152						—						—						—						—						152
Residential			—						349						245						594						—						594
Commercial			—						152						46						198						—						198
Wholesale			—						181						—						181						—						181
Other service			152						—						—						(1)						69						220
Service revenues from contracts with customers			2,990						683						290						972						69						4,031
Equipment and product sales			970						1						—						1						118						1,089
Total revenues from contracts with customers2			$	3,960					$	683					$	290					$	973					$	187					$	5,120

									TDS Telecom
Year Ended December 31, 2019			UScellular						Wireline						Cable						TDS Telecom Total1						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service			$	2,650					$	—					$	—					$	—					$	—					$	2,650
Inbound roaming			174						—						—						—						—						174
Residential			—						328						205						533						—						533
Commercial			—						168						41						209						—						209
Wholesale			—						185						—						185						—						185
Other service			137						—						—						(1)						72						208
Service revenues from contracts with customers			2,961						681						246						926						72						3,959
Equipment and product sales			987						1						—						1						129						1,117
Total revenues from contracts with customers2			$	3,948					$	682					$	246					$	927					$	201					$	5,076

									TDS Telecom
Year Ended December 31, 2018			UScellular						Wireline						Cable						TDS Telecom Total1						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service			$	2,623					$	—					$	—					$	—					$	—					$	2,623
Inbound roaming			154						—						—						—						—						154
Residential			—						321						188						509						—						509
Commercial			—						184						42						226						—						226
Wholesale			—						191						—						191						—						191
Other service			135						—						—						(1)						72						206
Service revenues from contracts with customers			2,912						696						230						925						72						3,909
Equipment and product sales			989						2						—						2						119						1,110
Total revenues from contracts with customers2			$	3,901					$	698					$	230					$	927					$	191					$	5,019

Numbers may not foot due to rounding.

1TDS Telecom Total includes eliminations between the Wireline and Cable segments.

2Revenue 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 following table provides balances for contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet, and 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.

December 31,			2020						2019
(Dollars in millions)
Contract assets			$	13					$	10
Contract liabilities			$	216					$	197

Revenue recognized related to contract liabilities existing at January 1, 2020 was $172 million for the year ended December 31, 2020.

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 December 31, 2020, and may vary from actual results. As practical expedients, revenue related to contracts of less than one year, generally month-to-month contracts, and contracts with a fixed per-unit price and variable quantity, are excluded from these estimates.

			Service Revenues
(Dollars in millions)
2021			$	377
2022			160
Thereafter			158
Total			$	695

Contract Cost Assets

Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:

December 31,			2020						2019
(Dollars in millions)
Costs to obtain contracts
Sales commissions			$	139					$	146
Fulfillment costs
Installation costs			10						11
Total contract cost assets			$	149					$	157

X

- Definition

Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 40
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=68051541&loc=SL49131252-203054

+ Details

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

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

+ Details

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

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

+ Details

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

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the recognition of revenue arrangements under which the entity does or will perform multiple revenue-generating activities, categorized by type of arrangement. This item includes certain revenue arrangements that include software elements. This item does not include multiple-deliverable arrangements for industries that prepare disclosures under specific requirements (for instance, construction-type and production-type contracts) otherwise provided for in the taxonomy.

+ References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

+ Details

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