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Revenue Recognition
 9 Months Ended
Sep. 30, 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 September 30, 2022UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$696 $— $— $696 
Inbound roaming17 — — 17 
Residential— 170 — 170 
Commercial— 43 — 43 
Wholesale— 42 — 42 
Other service45 — 18 63 
Service revenues from contracts with customers758 255 18 1,031 
Equipment and product sales302 — 29 331 
Total revenues from contracts with customers1,060 255 47 1,362 
Operating lease income23 1 6 30 
Total operating revenues$1,083 $256 $53 $1,392 

Three Months Ended September 30, 2021UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service1,2
$697 $— $— $697 
Inbound roaming30 — — 30 
Residential— 162 — 162 
Commercial— 45 — 45 
Wholesale— 43 — 43 
Other service1
40 — 19 59 
Service revenues from contracts with customers767 251 19 1,037 
Equipment and product sales228 — 35 263 
Total revenues from contracts with customers995 251 54 1,300 
Operating lease income21 1 6 28 
Total operating revenues$1,016 $252 $60 $1,328 
Nine Months Ended September 30, 2022UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$2,098 $— $— $2,098 
Inbound roaming56 — — 56 
Residential— 500 — 500 
Commercial— 130 — 130 
Wholesale— 129 — 129 
Other service129 — 54 183 
Service revenues from contracts with customers2,283 760 54 3,096 
Equipment and product sales769 1 100 870 
Total revenues from contracts with customers3,052 761 154 3,966 
Operating lease income68 3 19 90 
Total operating revenues$3,120 $763 $173 $4,056 

Nine Months Ended September 30, 2021UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service1,2
$2,064 $— $— $2,064 
Inbound roaming86 — — 86 
Residential— 479 — 479 
Commercial— 138 — 138 
Wholesale— 132 — 132 
Other service1
122 — 53 175 
Service revenues from contracts with customers2,272 749 53 3,074 
Equipment and product sales720 1 80 801 
Total revenues from contracts with customers2,992 750 133 3,875 
Operating lease income61 2 19 82 
Total operating revenues$3,053 $752 $152 $3,957 
Numbers may not foot due to rounding.
1For the three and nine months ended September 30, 2021, amounts have been adjusted to reclassify $2 million and $5 million, respectively, of Internet of Things (IoT) and Reseller revenues from Retail service to Other service.
2During the three months ended September 30, 2021, UScellular recorded a $9 million out-of-period error related to the timing of recognition of regulatory fee billings. This adjustment had the impact of increasing Service revenue by $9 million for the three and nine months ended September 30, 2021. UScellular determined that this adjustment was not material to any of the periods impacted.
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.
 September 30, 2022December 31, 2021
(Dollars in millions) 
Contract assets$11 $10 
Contract liabilities$355 $289 
Revenue recognized related to contract liabilities existing at January 1, 2022 was $193 million for the nine months ended September 30, 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 September 30, 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$203 
2023239 
Thereafter219 
Total
$661 
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:
 September 30, 2022December 31, 2021
(Dollars in millions) 
Costs to obtain contracts 
Sales commissions$141 $139 
Fulfillment costs
Installation costs8 10 
Total contract cost assets$149 $149 
Amortization of contract cost assets was $28 million and $85 million for the three and nine months ended September 30, 2022, respectively, and $29 million and $87 million for the three and nine months ended September 30, 2021, respectively, and was included in Selling, general and administrative expenses and Cost of services expenses.