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Revenue Recognition
 9 Months Ended
Sep. 30, 2025
Revenue from Contract with Customer [Abstract]  
Revenue Recognition
Note 3 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 September 30, 2025TDS TelecomArrayCorporate, Eliminations and OtherTotal
(Dollars in thousands)   
Revenues from contracts with customers:   
Type of service:   
Residential$181,752 $— $— $181,752 
Commercial34,066 — — 34,066 
Wholesale38,368 — — 38,368 
Other service— 1,281 (318)963 
Service revenues from contracts with customers254,186 1,281 (318)255,149 
Equipment and product sales141 — 6,609 6,750 
Total revenues from contracts with customers254,327 1,281 6,291 261,899 
Operating lease income784 45,838 — 46,622 
Total operating revenues$255,111 $47,119 $6,291 $308,521 
Three Months Ended September 30, 2024TDS TelecomArrayCorporate, Eliminations and OtherTotal
(Dollars in thousands)   
Revenues from contracts with customers:   
Type of service:   
Residential$185,717 $— $— $185,717 
Commercial36,304 — — 36,304 
Wholesale39,697 — — 39,697 
Other service— 70 12,945 13,015 
Service revenues from contracts with customers261,718 70 12,945 274,733 
Equipment and product sales202 — 22,206 22,408 
Total revenues from contracts with customers261,920 70 35,151 297,141 
Operating lease income742 25,669 3,945 30,356 
Total operating revenues$262,662 $25,739 $39,096 $327,497 
Nine Months Ended September 30, 2025TDS TelecomArrayCorporate, Eliminations and OtherTotal
(Dollars in thousands)   
Revenues from contracts with customers:   
Type of service:   
Residential$549,017 $— $— $549,017 
Commercial103,317 — — 103,317 
Wholesale122,252 — — 122,252 
Other service— 2,969 (2,160)809 
Service revenues from contracts with customers774,586 2,969 (2,160)775,395 
Equipment and product sales535 — 19,620 20,155 
Total revenues from contracts with customers775,121 2,969 17,460 795,550 
Operating lease income2,282 99,663 — 101,945 
Total operating revenues$777,403 $102,632 $17,460 $897,495 
Nine Months Ended September 30, 2024TDS TelecomArrayCorporate, Eliminations and OtherTotal
(Dollars in thousands)   
Revenues from contracts with customers:   
Type of service:   
Residential$557,628 $— $— $557,628 
Commercial110,190 — — 110,190 
Wholesale125,157 — — 125,157 
Other service— 254 48,550 48,804 
Service revenues from contracts with customers792,975 254 48,550 841,779 
Equipment and product sales587 — 63,576 64,163 
Total revenues from contracts with customers793,562 254 112,126 905,942 
Operating lease income3,000 76,591 16,097 95,688 
Total operating revenues$796,562 $76,845 $128,223 $1,001,630 
Numbers may not foot due to rounding.

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, 2025December 31, 2024
(Dollars in thousands) 
Contract assets$1,278 $4,139 
Contract liabilities$43,734 $48,826 
Revenue recognized related to contract liabilities existing at January 1, 2025 was $44.8 million for the nine months ended September 30, 2025.
Transaction price allocated to the remaining performance obligations
TDS Telecom provides residential internet, video, mobile, and voice services primarily through monthly subscription arrangements. Each subscription period is treated as a distinct performance obligation, with revenue recognized on a straight-line basis over the service period as the services are delivered. Customers are typically billed in advance and may cancel their subscriptions at the end of any monthly term without incurring penalties.
In addition, as of September 30, 2025, TDS Telecom expects to recognize approximately $72.1 million of revenue in the future related to performance obligations associated with existing circuit contracts that are partially or wholly unsatisfied. As of September 30, 2025, the transaction price related to unsatisfied performance obligations that are expected to be recognized for the remainder of 2025, 2026, and thereafter was $8.7 million, $29.7 million, and $33.7 million, respectively.
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, 2025December 31, 2024
(Dollars in thousands) 
Costs to obtain contracts 
Sales commissions$14,092 $13,359 
Fulfillment costs
Installation costs1,858 1,975 
Total contract cost assets$15,950 $15,334 
Amortization of contract cost assets was $2.5 million and $7.7 million for the three and nine months ended September 30, 2025, respectively, and $3.2 million and $10.1 million for the three and nine months ended September 30, 2024, respectively, and was included in Selling, general and administrative expenses and Cost of operations expenses.