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Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions | Sep. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Accounts receivable |  |  |
Customer and agent allowances |  | $ 64 | $ 70
Other allowances |  | 2 | 4
Other intangible assets |  |  |
Other intangible assets accumulated amortization |  | $ 121 | $ 106
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 | 113,000,000
Par value per share (in dollars per share) |  | $ 0.01 | $ 0.01
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 |  |  |
Total assets | [1] | $ 13,726 | $ 13,921
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 | 106,000,000
Treasury shares (in shares) |  | 19,000,000 | 20,000,000
Series UU Preferred Shares |  |  |
TDS shareholders’ equity |  |  |
Outstanding shares (in shares) |  | 16,800.0000 | 16,800.0000
Series VV Preferred Shares |  |  |
TDS shareholders’ equity |  |  |
Outstanding shares (in shares) |  | 27,600.0000 | 27,600.0000
Consolidated Variable Interest Entity |  |  |
Variable Interest Entities VIEs |  |  |
Total assets |  | $ 1,919 | $ 1,988
Total liabilities |  | 97 | 98
Consolidated Variable Interest Entity | No recourse |  |  |
Variable Interest Entities VIEs |  |  |
Total liabilities |  | 22 | 23
Consolidated Variable Interest Entity | Assets held |  |  |
Variable Interest Entities VIEs |  |  |
Total assets |  | $ 1,018 | $ 1,188
[1] | The consolidated total assets as of September 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,018 million and $1,188 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $22 million and $23 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 12 — Variable Interest Entities for additional information.

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