XML 1053 R31.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Acquisitions, Divestitures and Exchanges (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Business Acquisition Purchase Price Allocation Abstract |
Acquisitions, Divestitures and Exchanges |
U.S. Cellular acquisitions in 2012 and 2011 and the allocation of the purchase price for these acquisitions were as follows:
|  |  |  |  |  | Allocation of Purchase Price
(Dollars in thousands) | PurchasePrice (1) |  | Goodwill |  | Licenses |  | Intangible Assets Subject to Amortization (2) |  | Net Tangible Assets (Liabilities)
2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Licenses | $ | 122,690 |  | $ | - |  | $ | 122,690 |  | $ | - |  | $ | -
2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Licenses | $ | 4,406 |  | $ | - |  | $ | 4,406 |  | $ | - |  | $ | -
Business (3)(4) |  | 24,572 |  |  | - |  |  | 15,592 |  |  | 2,252 |  |  | 6,728
| Total | $ | 28,978 |  | $ | - |  | $ | 19,998 |  | $ | 2,252 |  | $ | 6,728
(1) | Cash amounts paid for acquisitions may differ from the purchase price due to cash acquired in the transactions and the timing of cash payments related to the respective transactions.
(2) | Intangible assets subject to amortization acquired in 2011 are classified as Assets held for sale and as a result are not amortized.
(3) | Includes only the acquired interest and does not include amounts attributable to U.S. Cellular’s pre-existing noncontrolling interest described above in this Note 7.
(4) | Licenses, Intangible assets subject to amortization and a portion of Net tangible assets (liabilities) are included in amounts reported as Assets held for sale in the Consolidated Balance Sheet as of December 31, 2011.
RestructuringCostsAbstract |
Business divestiture financial impacts |
(Dollars in thousands) | Expected Period of Realization / Incurrence (1) |  | Projected Range |  | Actual Amount Incurred Year Ended December 31, 2012
(Gain) loss on sale of business and other exit costs, net |  |  |  |  |  |  |  |  |  |
| Proceeds from Sprint |  |  |  |  |  |  |  |  |  |
|  | Purchase price | 2013 |  | $ | (480,000) |  | $ | (480,000) |  | $ | -
|  | Reimbursement of transition and exit costs | 2013-2014 |  |  | (150,000) |  |  | (200,000) |  |  | -
| Net assets transferred | 2013 |  |  | 210,000 |  |  | 230,000 |  |  | -
| Non-cash charges for the write-off and write-down of property under construction and related assets | 2012-2013 |  |  | 5,000 |  |  | 15,000 |  |  | 10,672
| Employee related costs including severance, retention and outplacement | 2012-2014 |  |  | 15,000 |  |  | 25,000 |  |  | 12,609
| Contract termination costs | 2012-2014 |  |  | 125,000 |  |  | 175,000 |  |  | 59
| Transaction costs | 2012-2013 |  |  | 3,000 |  |  | 5,000 |  |  | 1,137
|  | Total (Gain) loss on sale of business and other exit costs, net |  |  | $ | (272,000) |  | $ | (230,000) |  | $ | 24,477
Depreciation, amortization and accretion expense |  |  |  |  |  |  |  |  |  |
| Incremental depreciation, amortization and accretion, net of salvage values (2) | 2012-2014 |  |  | 150,000 |  |  | 210,000 |  |  | 20,058
Other Operating expenses |  |  |  |  |  |  |  |  |  |
| Non-cash charges for the write-off and write-down of various operating assets and liabilities | 2013 |  |  | - |  |  | 10,000 |  |  | -
(Increase) decrease in Operating income |  |  | $ | (122,000) |  | $ | (10,000) |  | $ | 44,535
(1) | Represents the estimated period in which a substantial majority of such amounts will be realized or incurred.
(2) | Represents incremental depreciation, amortization and accretion anticipated to be recorded in the specified time periods as a result of revising the useful life of certain assets and revising the settlement dates of certain asset retirement obligations in conjunction with the Divestiture Transaction. Specifically, for the years indicated, this is estimated depreciation, amortization and accretion recorded on assets and liabilities of the Divestiture Markets after the November 6, 2012 transaction date less depreciation, amortization and accretion that would have been recorded on such assets and liabilities in the normal course, absent the Divestiture Transaction.
(Dollars in thousands) | Balance November 6, 2012 |  | Costs Incurred |  | CashSettlements |  | Non-cash Settlements |  | Adjustments |  | Balance December 31, 2012
Accrued compensation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Employee related costs including severance, retention, outplacement | $ | - |  | $ | 12,609 |  | $ | (304) |  | $ | - |  | $ | - |  | $ | 12,305
Other current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Contract termination costs | $ | - |  | $ | 59 |  | $ | (29) |  | $ | - |  | $ | - |  | $ | 30
Assets and liabilities held for sale |
|  |  | Current Assets |  | Licenses |  | Goodwill |  | Other Intangible Assets |  | Property, Plant and Equipment |  | Total Assets Held for Sale |  | Liabilities Held for Sale (1)
(Dollars in thousands) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Divestiture Transaction | $ | - |  | $ | 140,599 |  | $ | 72,994 |  | $ | - |  | $ | - |  | $ | 213,593 |  | $ | 19,594
Bolingbrook Customer Care Center (2) |  | - |  |  | - |  |  | - |  |  | - |  |  | 3,170 |  |  | 3,170 |  |  | -
|  | Total | $ | - |  | $ | 140,599 |  | $ | 72,994 |  | $ | - |  | $ | 3,170 |  | $ | 216,763 |  | $ | 19,594
2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Cellular wireless market | $ | 4,179 |  | $ | 31,920 |  | $ | - |  | $ | 4,611 |  | $ | 8,937 |  | $ | 49,647 |  | $ | 1,051
(1) | Liabilities held for sale primarily consisted of Current liabilities in 2011 and Customer deposits and deferred revenues in 2012.
(2) | Effective January 1, 2013, U.S. Cellular transferred its Bolingbrook Customer Care Center operations to an existing third party vendor.

X
- Details
Name: | us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 144 -Paragraph 33, 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_DisclosureOfLongLivedAssetsHeldForSaleTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RestructuringCostsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph F4 -Subparagraph e -Appendix F Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 68 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1486-128463 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 52 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration