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Revenue Recognition (Tables)
 9 Months Ended
Sep. 30, 2024
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.
Three Months Ended September 30, 2024UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$669 $— $— $669 
Residential— 186 — 186 
Commercial— 36 — 36 
Wholesale— 40 — 40 
Other service52 — 13 65 
Service revenues from contracts with customers721 262 13 996 
Equipment and product sales175 — 22 197 
Total revenues from contracts with customers1
896 262 35 1,193 
Operating lease income1
26 1 4 31 
Total operating revenues$922 $263 $39 $1,224 

Three Months Ended September 30, 2023UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$687 $— $— $687 
Residential— 177 — 177 
Commercial— 38 — 38 
Wholesale— 41 — 41 
Other service50 — 19 69 
Service revenues from contracts with customers737 255 19 1,012 
Equipment and product sales201 — 34 235 
Total revenues from contracts with customers1
938 256 53 1,247 
Operating lease income1
25 1 5 31 
Total operating revenues$963 $256 $59 $1,278 
Nine Months Ended September 30, 2024UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$2,014 $— $— $2,014 
Residential— 558 — 558 
Commercial— 110 — 110 
Wholesale— 126 — 126 
Other service154 — 49 203 
Service revenues from contracts with customers2,168 794 49 3,011 
Equipment and product sales554 1 64 619 
Total revenues from contracts with customers1
2,722 794 113 3,630 
Operating lease income1
77 2 15 94 
Total operating revenues$2,799 $797 $128 $3,724 

Nine Months Ended September 30, 2023UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$2,065 $— $— $2,065 
Residential— 521 — 521 
Commercial— 118 — 118 
Wholesale— 125 — 125 
Other service149 — 55 204 
Service revenues from contracts with customers2,214 763 55 3,033 
Equipment and product sales617 1 102 720 
Total revenues from contracts with customers1
2,831 764 157 3,753 
Operating lease income1
75 3 17 95 
Total operating revenues$2,906 $767 $175 $3,848 

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 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.
 September 30, 2024December 31, 2023
(Dollars in millions) 
Contract assets$10 $14 
Contract liabilities$359 $380 
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 September 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$177 
2025191 
Thereafter140 
Total
$508 
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 in the Consolidated Balance Sheet, were as follows:
 September 30, 2024December 31, 2023
(Dollars in millions) 
Costs to obtain contracts 
Sales commissions$142 $143 
Fulfillment costs
Installation costs2 6 
Total contract cost assets$144 $149