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Revenue Recognition
 6 Months Ended
Jun. 30, 2024
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 recognized at a point in time.
Three Months Ended June 30, 2024UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$666 $— $— $666 
Residential— 186 — 186 
Commercial— 37 — 37 
Wholesale— 43 — 43 
Other service52 — 18 70 
Service revenues from contracts with customers718 266 18 1,002 
Equipment and product sales184 — 20 204 
Total revenues from contracts with customers1
902 266 38 1,206 
Operating lease income1
25 1 6 32 
Total operating revenues$927 $267 $44 $1,238 

Three Months Ended June 30, 2023UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$686 $— $— $686 
Residential— 175 — 175 
Commercial— 39 — 39 
Wholesale— 42 — 42 
Other service49 — 18 67 
Service revenues from contracts with customers735 256 18 1,009 
Equipment and product sales197 — 29 226 
Total revenues from contracts with customers1
932 256 47 1,235 
Operating lease income1
25 1 6 32 
Total operating revenues$957 $257 $53 $1,267 
Six Months Ended June 30, 2024UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$1,344 $— $— $1,344 
Residential— 372 — 372 
Commercial— 74 — 74 
Wholesale— 86 — 86 
Other service102 — 36 138 
Service revenues from contracts with customers1,446 532 36 2,014 
Equipment and product sales380 — 42 422 
Total revenues from contracts with customers1
1,826 532 78 2,436 
Operating lease income1
51 2 11 64 
Total operating revenues$1,877 $534 $89 $2,500 

Six Months Ended June 30, 2023UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$1,378 $— $— $1,378 
Residential— 344 — 344 
Commercial— 80 — 80 
Wholesale— 84 — 84 
Other service99 — 37 136 
Service revenues from contracts with customers1,477 508 37 2,022 
Equipment and product sales415 — 71 486 
Total revenues from contracts with customers1
1,892 508 108 2,508 
Operating lease income1
50 2 10 62 
Total operating revenues$1,942 $510 $118 $2,570 

Numbers may not foot due to rounding.
1UScellular's Total revenues from contracts with customers represents revenues related to the Wireless segment and Operating lease income represents revenues related to the Towers segment.
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, Other deferred liabilities and credits and Liabilities held for sale in the Consolidated Balance Sheet.
 June 30, 2024December 31, 2023
(Dollars in millions) 
Contract assets$11 $14 
Contract liabilities$379 $380 
Revenue recognized related to contract liabilities existing at January 1, 2024 was $186 million for the six months ended June 30, 2024.
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 June 30, 2024 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.
A significant portion of TDS Telecom's residential revenue is derived from customers who may generally cancel their subscriptions at any time without penalty. For these contracts, the amount of revenue related to unsatisfied performance obligations is not necessarily indicative of the future revenue to be recognized from TDS Telecom's existing customer base and therefore is excluded from these estimates.
 Service Revenues
(Dollars in millions) 
Remainder of 2024$265 
2025194 
Thereafter136 
Total
$595 
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 and Assets held for sale in the Consolidated Balance Sheet, were as follows:
 June 30, 2024December 31, 2023
(Dollars in millions) 
Costs to obtain contracts 
Sales commissions$144 $143 
Fulfillment costs
Installation costs6 6 
Total contract cost assets$150 $149 
Amortization of contract cost assets was $25 million and $50 million for the three and six months ended June 30, 2024, respectively, and $27 million and $55 million for the three and six months ended June 30, 2023, respectively, and was included in Selling, general and administrative expenses and Cost of services expenses.