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Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Current assets |  |  |
Customer and agent allowances |  | $ 70 | $ 74
Other allowances |  | 4 | 3
Investments |  |  |
Other intangible assets accumulated amortization |  | $ 106 | $ 112
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) |  | 113,000,000 | 112,000,000
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] | $ 13,921 | $ 14,550
Consolidated Variable Interest Entities |  |  |
Variable Interest Entities VIEs |  |  |
Assets |  | 1,988 | 2,041
Liabilities |  | 98 | 156
Consolidated Variable Interest Entities | Assets held |  |  |
Variable Interest Entities VIEs |  |  |
Assets |  | 1,188 | 1,236
Consolidated Variable Interest Entities | No recourse |  |  |
Variable Interest Entities VIEs |  |  |
Liabilities |  | $ 23 | $ 23
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) |  | 106,000,000 | 105,000,000
Par value per share (in dollars per share) |  | $ 0.01 | $ 0.01
Treasury shares (in shares) |  | 20,000,000 | 21,000,000
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, 2023 and 2022, include assets held by consolidated variable interest entities (VIEs) of $1,188 million and $1,236 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of December 31, 2023 and 2022, include certain liabilities of consolidated VIEs of $23 million 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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