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Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Current assets |  |  |
Customer and agent allowances |  | $ 74 | $ 60
Other allowances |  | 3 | 2
Investments |  |  |
Other intangible assets accumulated amortization |  | $ 112 | $ 91
TDS shareholders’ equity |  |  |
Authorized shares (in shares) |  | 290,000,000 | 290,000,000
Issued shares (in shares) |  | 133,000,000 | 133,000,000
Outstanding shares (in shares) |  | 112,000,000 | 115,000,000
Preferred shares authorized |  | 279,000 | 279,000
Par value per share (in dollars per share) |  | $ 0.01 | $ 0.01
Outstanding shares (in shares) |  | 44,400.0000 | 44,400.0000
Variable Interest Entities VIEs |  |  |
Assets | [1] | $ 14,550 | $ 13,493
Consolidated Variable Interest Entities |  |  |
Variable Interest Entities VIEs |  |  |
Assets |  | 2,041 | 1,929
Liabilities |  | 156 | 88
Consolidated Variable Interest Entities | Assets held |  |  |
Variable Interest Entities VIEs |  |  |
Assets |  | 1,236 | 1,456
Consolidated Variable Interest Entities | No recourse |  |  |
Variable Interest Entities VIEs |  |  |
Liabilities |  | $ 23 | $ 21
Series A Common Shares |  |  |
TDS shareholders’ equity |  |  |
Authorized shares (in shares) |  | 25,000,000 | 25,000,000
Issued shares (in shares) |  | 7,000,000 | 7,000,000
Outstanding shares (in shares) |  | 7,000,000 | 7,000,000
Par value per share (in dollars per share) |  | $ 0.01 | $ 0.01
Common Shares |  |  |
TDS shareholders’ equity |  |  |
Authorized shares (in shares) |  | 265,000,000 | 265,000,000
Issued shares (in shares) |  | 126,000,000 | 126,000,000
Outstanding shares (in shares) |  | 105,000,000 | 108,000,000
Par value per share (in dollars per share) |  | $ 0.01 | $ 0.01
Treasury shares (in shares) |  | 21,000,000 | 18,000,000
Series VV Preferred Shares |  |  |
TDS shareholders’ equity |  |  |
Outstanding shares (in shares) |  | 27,600.0000 | 27,600.0000
Series UU Preferred Shares |  |  |
TDS shareholders’ equity |  |  |
Outstanding shares (in shares) |  | 16,800.0000 | 16,800.0000
[1] | The consolidated total assets as of December 31, 2022 and 2021, include assets held by consolidated variable interest entities (VIEs) of $1,236 million and $1,456 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of December 31, 2022 and 2021, include certain liabilities of consolidated VIEs of $23 million and $21 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 15 — Variable Interest Entities for additional information.

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