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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 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 certain 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, 2024			UScellular Wireless						TDS Telecom						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service			$	2,674					$	—					$	—					$	2,674
Residential			—						740						—						740
Commercial			—						148						—						148
Wholesale			—						169						—						169
Other service			210						—						48						258
Service revenues from contracts with customers			2,884						1,057						48						3,989
Equipment and product sales			783						1						70						854
Total revenues from contracts with customers1			$	3,667					$	1,058					$	118					$	4,843

Year Ended December 31, 2023			UScellular Wireless						TDS Telecom						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service2			$	2,742					$	—					$	—					$	2,742
Residential			—						700						—						700
Commercial			—						155						—						155
Wholesale			—						169						—						169
Other service			201						—						75						276
Service revenues from contracts with customers			2,943						1,024						75						4,042
Equipment and product sales			862						1						128						991
Total revenues from contracts with customers1			$	3,805					$	1,025					$	203					$	5,033

Year Ended December 31, 2022			UScellular Wireless						TDS Telecom						Corporate, Eliminations and Other						Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service			$	2,793					$	—					$	—					$	2,793
Residential			—						669						—						669
Commercial			—						173						—						173
Wholesale			—						173						—						173
Other service			239						—						73						312
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 customers1			$	4,076					$	1,016					$	201					$	5,293

Numbers may not foot due to rounding.

1Revenue 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.

2UScellular recorded an adjustment to correct a prior period error related to the recognition of discounts for certain Prepaid customers, which decreased Service revenue by $5 million in 2023. 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,			2024						2023
(Dollars in millions)
Contract assets			$	8					$	14
Contract liabilities			$	382					$	380

Revenue recognized related to contract liabilities existing at January 1, 2024 was $256 million for the year ended December 31, 2024.

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, 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)
2025			$	341
2026			115
Thereafter			67
Total			$	523

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,			2024						2023
(Dollars in millions)
Costs to obtain contracts
Sales commissions			$	145					$	143
Fulfillment costs
Installation costs			2						6
Total contract cost assets			$	147					$	149

X

- Definition

Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 340
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479483/340-40-50-3

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-SubTopic 10
-Topic 606
-Publisher FASB
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