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Revenue Recognition
 3 Months Ended
Mar. 31, 2022
Revenue from Contract with Customer [Abstract]  
Revenue Recognition
Note 2 Revenue Recognition
Disaggregation of Revenue
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.
Three Months Ended March 31, 2022UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$702 $— $— $702 
Inbound roaming21 — — 21 
Residential— 163 — 163 
Commercial— 44 — 44 
Wholesale— 44 — 44 
Other service42 — 17 59 
Service revenues from contracts with customers765 250 17 1,033 
Equipment and product sales223 — 30 253 
Total revenues from contracts with customers988 251 47 1,286 
Operating lease income22 1 6 29 
Total operating revenues$1,010 $251 $54 $1,315 

Three Months Ended March 31, 2021UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service1
$683 $— $— $683 
Inbound roaming28 — — 28 
Residential— 157 — 157 
Commercial— 47 — 47 
Wholesale— 45 — 45 
Other service1
40 — 16 56 
Service revenues from contracts with customers751 248 16 1,016 
Equipment and product sales252 — 24 276 
Total revenues from contracts with customers1,003 248 40 1,292 
Operating lease income20 1 5 26 
Total operating revenues$1,023 $249 $46 $1,318 

Numbers may not foot due to rounding.
12021 amounts have been adjusted to reclassify $2 million of Internet of Things (IoT) and Reseller revenues from Retail service to Other service.
    
 
Contract Balances
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.
 March 31, 2022December 31, 2021
(Dollars in millions) 
Contract assets$9 $10 
Contract liabilities$302 $289 

Revenue recognized related to contract liabilities existing at January 1, 2022 was $147 million for the three months ended March 31, 2022.

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 March 31, 2022 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) 
Remainder of 2022$356 
2023200 
Thereafter157 
Total
$713 
Contract Cost Assets
TDS expects that commission fees paid as a result of obtaining contracts are recoverable and therefore TDS defers and amortizes these costs. As a practical expedient, costs with an amortization period of one year or less are expensed as incurred. TDS also incurs fulfillment costs, such as installation costs, where there is an expectation that a future benefit will be realized. Deferred 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. Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:
 March 31, 2022December 31, 2021
(Dollars in millions) 
Costs to obtain contracts 
Sales commissions$135 $139 
Fulfillment costs
Installation costs9 10 
Total contract cost assets$144 $149 
Amortization of contract cost assets was $29 million for both the three months ended March 31, 2022 and 2021, and was included in Selling, general and administrative expenses and Cost of services expenses.