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Intangible Assets | 12 Months Ended
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Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
Intangible Assets | Note 7 Intangible Assets Licenses TDS reviews attractive opportunities to acquire additional wireless spectrum, including pursuant to FCC auctions. TDS also may seek to divest outright or exchange wireless spectrum that is not strategic to its long-term success. Prior to 2009, TDS accounted for UScellular’s share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS’ Licenses. Consequently, UScellular's Licenses on a stand-alone basis do not equal the TDS consolidated Licenses related to UScellular. Activity related to TDS' Licenses is presented below.
| UScellular |  | TDS Telecom |  | Total
(Dollars in millions) |  |  |  |  |
Balance at December 31, 2019 | $ | 2,475 |  |  | $ | 5 |  |  | $ | 2,480 |
Acquisitions | 171 |  |  | — |  |  | 171 |
Divestitures | (18) |  |  | — |  |  | (18) |
Capitalized interest | 5 |  |  | — |  |  | 5 |
Balance at December 31, 2020 | 2,633 |  |  | 5 |  |  | 2,638 |
Acquisitions | 1,464 |  |  | — |  |  | 1,464 |
Transferred to Assets held for sale | (18) |  |  | — |  |  | (18) |
Capitalized interest | 13 |  |  | — |  |  | 13 |
Balance at December 31, 2021 | $ | 4,092 |  |  | $ | 5 |  |  | $ | 4,097 |
Auction 103 In March 2020, the FCC announced by way of public notice that UScellular was the provisional winning bidder for 237 wireless spectrum licenses in the 37, 39 and 47 GHz bands (Auction 103) for $146 million. UScellular paid $5 million of this amount in 2019 and the remainder in 2020. In June 2020, the wireless spectrum licenses from Auction 103 were granted by the FCC. Auction 107 In February 2021, the FCC announced by way of public notice that UScellular was the provisional winning bidder for 254 wireless spectrum licenses in the 3.7-3.98 GHz bands (Auction 107) for $1,283 million. UScellular paid $30 million of this amount in 2020 and the remainder in March 2021. The wireless spectrum licenses from Auction 107 were granted by the FCC in July 2021. Additionally, UScellular expects to be obligated to pay approximately $181 million in total from 2021 through 2024 related to relocation costs and accelerated relocation incentive payments. Such additional costs were accrued and capitalized at the time the licenses were granted. In October 2021, UScellular paid $36 million related to the additional costs. The spectrum must be cleared by incumbent providers before UScellular can access it. UScellular does not expect to have access to this spectrum until late 2023. Auction 110 In January 2022, the FCC announced by way of public notice that UScellular was the provisional winning bidder for 380 wireless spectrum licenses in the 3.45-3.55 GHz band (Auction 110) for $580 million. UScellular paid $20 million of this amount in 2021 and the remainder in January and February 2022. The advance payment is included in Other assets and deferred charges in the December 31, 2021 Consolidated Balance Sheet. The wireless spectrum licenses from Auction 110 are expected to be granted by the FCC in 2022. Goodwill The Goodwill balance of TDS Telecom was $547 million at both December 31, 2021 and 2020. Accumulated impairment losses in prior periods were $29 million for TDS Telecom. Other intangible assets Activity related to TDS' Other intangible assets is presented below.
| December 31, 2021 |  | December 31, 2020
| Gross Amount |  | Accumulated Amortization |  | Net Amount |  | Gross Amount |  | Accumulated Amortization |  | Net Amount
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |
Franchise rights | $ | 255 |  |  | $ | (68) |  |  | $ | 187 |  |  | $ | 255 |  |  | $ | (51) |  |  | $ | 204 |
Customer lists and Trade name | 27 |  |  | (23) |  |  | 4 |  |  | 29 |  |  | (20) |  |  | 9 |
Other | 6 |  |  | — |  |  | 6 |  |  | — |  |  | — |  |  | — |
Total | $ | 288 |  |  | $ | (91) |  |  | $ | 197 |  |  | $ | 284 |  |  | $ | (71) |  |  | $ | 213 |
Amortization expense for intangible assets was $21 million, $26 million and $24 million for the years ended December 31, 2021, 2020 and 2019, respectively. Based on the current balance of finite-lived intangible assets, the estimated amortization expense is $20 million, $20 million, $17 million, $17 million and $17 million for the years 2022 through 2026, respectively.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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