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Variable Interest Entities | 3 Months Ended
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Mar. 31, 2026
Variable Interest Entities [Abstract] |
Variable Interest Entities | Note 9 Variable Interest Entities Consolidated VIEs TDS consolidates VIEs in which it has a controlling financial interest as defined by GAAP and is therefore deemed the primary beneficiary. TDS reviews the criteria for a controlling financial interest at the time it enters into agreements and subsequently when events warranting reconsideration occur. These VIEs have risks similar to those described in the “Risk Factors” in TDS' Form 10-K for the year ended December 31, 2025. TDS consolidates VIEs that are limited partnerships that lease tower space to tenants. A limited partnership is a variable interest entity unless the limited partners hold substantive participating rights or kick-out rights over the general partner. For certain limited partnerships, Array is the general partner and manages the operations. In these partnerships, the limited partners do not have substantive kick-out or participating rights and, further, such limited partners do not have the authority to remove the general partner. Therefore, these limited partnerships also are recognized as VIEs and are consolidated into the TDS financial statements under the variable interest model. The following table presents the classification and balances of the consolidated VIEs’ assets and liabilities in TDS’ Consolidated Balance Sheet.
| March 31, 2026 |  | December 31, 2025
(Dollars in thousands) |  |  |
Assets |  |  |
Accounts receivable | $ | 1,403 |  |  | $ | 1,116 |
Other current assets | 251 |  |  | 313 |
Property, plant and equipment, net | 12,211 |  |  | 12,471 |
Operating lease right-of-use assets | 20,276 |  |  | 20,564 |
Other assets and deferred charges | 968 |  |  | 1,041 |
Total assets | $ | 35,109 |  |  | $ | 35,505 |
Liabilities |  |  |
Current liabilities | $ | 2,235 |  |  | $ | 2,675 |
Long-term operating lease liabilities | 22,129 |  |  | 22,400 |
Other deferred liabilities and credits | 11,791 |  |  | 11,693 |
Total liabilities | $ | 36,155 |  |  | $ | 36,768 |
Other Related Matters TDS made contributions, loans or advances to its VIEs totaling $3.0 million and $4.5 million during the three months ended March 31, 2026 and 2025, respectively.

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- Definition The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/810/tableOfContent + Details
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