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Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2022

Revenue from Contract with Customer [Abstract]

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.

Three Months Ended March 31, 2022			UScellular						TDS Telecom						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service			$	702					$	—					$	—					$	702
Inbound roaming			21						—						—						21
Residential			—						163						—						163
Commercial			—						44						—						44
Wholesale			—						44						—						44
Other service			42						—						17						59
Service revenues from contracts with customers			765						250						17						1,033
Equipment and product sales			223						—						30						253
Total revenues from contracts with customers			988						251						47						1,286
Operating lease income			22						1						6						29
Total operating revenues			$	1,010					$	251					$	54					$	1,315

Three Months Ended March 31, 2021			UScellular						TDS Telecom						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service1			$	683					$	—					$	—					$	683
Inbound roaming			28						—						—						28
Residential			—						157						—						157
Commercial			—						47						—						47
Wholesale			—						45						—						45
Other service1			40						—						16						56
Service revenues from contracts with customers			751						248						16						1,016
Equipment and product sales			252						—						24						276
Total revenues from contracts with customers			1,003						248						40						1,292
Operating lease income			20						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 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.

			March 31, 2022						December 31, 2021
(Dollars in millions)
Contract assets			$	9					$	10
Contract liabilities			$	302					$	289

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
2023			200
Thereafter			157
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, 2022						December 31, 2021
(Dollars in millions)
Costs to obtain contracts
Sales commissions			$	135					$	139
Fulfillment costs
Installation costs			9						10
Total contract cost assets			$	144					$	149

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=123353750&loc=SL49131252-203054

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+ 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=123351226&loc=SL49130551-203045

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+ 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=123351226&loc=SL49130545-203045

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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)
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