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Revenue Recognition (Tables) | 12 Months Ended
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Dec. 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 recognized at a point in time.
Year Ended December 31, 2022 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service | $ | 2,793 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,793 |
Inbound roaming | 67 |  |  | — |  |  | — |  |  | 67 |
Residential | — |  |  | 669 |  |  | — |  |  | 669 |
Commercial | — |  |  | 173 |  |  | — |  |  | 173 |
Wholesale | — |  |  | 173 |  |  | — |  |  | 173 |
Other service | 172 |  |  | — |  |  | 73 |  |  | 245 |
Service revenues from contracts with customers | 3,032 |  |  | 1,015 |  |  | 73 |  |  | 4,120 |
Equipment and product sales | 1,044 |  |  | 1 |  |  | 128 |  |  | 1,173 |
Total revenues from contracts with customers 1 | $ | 4,076 |  |  | $ | 1,016 |  |  | $ | 201 |  |  | $ | 5,293 |
Year Ended December 31, 2021 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service 2,3 | $ | 2,757 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,757 |
Inbound roaming | 110 |  |  | — |  |  | — |  |  | 110 |
Residential | — |  |  | 641 |  |  | — |  |  | 641 |
Commercial | — |  |  | 183 |  |  | — |  |  | 183 |
Wholesale | — |  |  | 178 |  |  | — |  |  | 178 |
Other service 2 | 165 |  |  | — |  |  | 73 |  |  | 238 |
Service revenues from contracts with customers | 3,032 |  |  | 1,002 |  |  | 73 |  |  | 4,107 |
Equipment and product sales | 1,007 |  |  | 1 |  |  | 105 |  |  | 1,113 |
Total revenues from contracts with customers 1 | $ | 4,039 |  |  | $ | 1,003 |  |  | $ | 178 |  |  | $ | 5,220 |
Year Ended December 31, 2020 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service 2 | $ | 2,681 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,681 |
Inbound roaming | 152 |  |  | — |  |  | — |  |  | 152 |
Residential | — |  |  | 594 |  |  | — |  |  | 594 |
Commercial | — |  |  | 194 |  |  | — |  |  | 194 |
Wholesale | — |  |  | 184 |  |  | — |  |  | 184 |
Other service 2 | 157 |  |  | — |  |  | 69 |  |  | 226 |
Service revenues from contracts with customers | 2,990 |  |  | 972 |  |  | 69 |  |  | 4,031 |
Equipment and product sales | 970 |  |  | 1 |  |  | 118 |  |  | 1,089 |
Total revenues from contracts with customers 1 | $ | 3,960 |  |  | $ | 973 |  |  | $ | 187 |  |  | $ | 5,120 |
Numbers may not foot due to rounding. 1 Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers 2 For 2021 and 2020, amounts have been adjusted to reclassify $8 million and $5 million, respectively, of Internet of Things (IoT) and Reseller revenues from Retail service to Other service. 3 During the third quarter of 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 in 2021. UScellular determined that this adjustment was not material to any of the periods impacted.
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.
December 31, | 2022 |  | 2021
(Dollars in millions) |  |  |
Contract assets | $ | 12 |  |  | $ | 10 |
Contract liabilities | $ | 395 |  |  | $ | 289 |
Revenue recognized related to contract liabilities existing at January 1, 2022 was $216 million for the year ended December 31, 2022.
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 December 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) |
2023 | $ | 412 |
2024 | 169 |
Thereafter | 108 |
Total | $ | 689 |
Contract Cost Assets | Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:
December 31, | 2022 |  | 2021
(Dollars in millions) |  |  |
Costs to obtain contracts |  |  |
Sales commissions | $ | 144 |  |  | $ | 139 |
Fulfillment costs |  |  |
Installation costs | 8 |  |  | 10 |
Total contract cost assets | $ | 152 |  |  | $ | 149 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + 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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- Definition 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) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 + Details
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