Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

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 March 31, 2026	TDS Telecom		Array		All Other		Total
(Dollars in thousands)
Revenues from contracts with customers:
Type of service:


Residential	$	178,596	$	—	$	—	$	178,596
Commercial	32,795		—		—		32,795
Wholesale	37,374		—		—		37,374
Other service	—		988		(26)		962
Service revenues from contracts with customers	248,765		988		(26)		249,727
Equipment and product sales	64		—		7,941		8,005
Total revenues from contracts with customers	248,829		988		7,915		257,732
Operating lease income	743		51,024		(49)		51,718
Total operating revenues	$	249,572	$	52,012	$	7,866	$	309,450


Three Months Ended March 31, 2025	TDS Telecom		Array		All Other		Total
(Dollars in thousands)
Revenues from contracts with customers:
Type of service:


Residential	$	183,847	$	—	$	—	$	183,847
Commercial	34,634		—		—		34,634
Wholesale	37,923		—		—		37,923
Other service	—		389		(828)		(439)
Service revenues from contracts with customers	256,404		389		(828)		255,965
Equipment and product sales	202		—		7,020		7,222
Total revenues from contracts with customers	256,606		389		6,192		263,187
Operating lease income	754		26,595		(103)		27,246
Total operating revenues	$	257,360	$	26,984	$	6,089	$	290,433

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.


	March 31, 2026		December 31, 2025
(Dollars in thousands)
Contract assets	$	10,665	$	3,508
Contract liabilities	$	48,700	$	39,936

Contract Cost Assets

TDS Telecom 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:


	March 31, 2026		December 31, 2025
(Dollars in thousands)
Costs to obtain contracts
Sales commissions	$	15,432	$	14,770
Fulfillment costs
Installation costs	1,813		1,872

Total contract cost assets	$	17,245	$	16,642