XML 1049 R28.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2012
Income Tax Disclosure [Abstract] |
Income taxes receivable |
December 31, | 2012 |  | 2011
(Dollars in thousands) |  |  |  |  |
Federal income taxes receivable (payable) | $ | (1,614) |  | $ | 73,525
State income taxes receivable |  | 1,612 |  |  | 1,266
Income tax expense |
Income tax expense (benefit) is summarized as follows:
Year Ended December 31, | 2012 |  | 2011 |  | 2010
(Dollars in thousands) |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |
| Federal | $ | 10,547 |  | $ | (90,235) |  | $ | 19,290
| State |  | 4,186 |  |  | 1,049 |  |  | (11,059)
Deferred |  |  |  |  |  |  |  |
| Federal |  | 54,490 |  |  | 187,581 |  |  | 57,759
| State |  | (5,246) |  |  | 15,683 |  |  | 15,968
|  | $ | 63,977 |  | $ | 114,078 |  | $ | 81,958
Income tax reconciliation |
Year Ended December 31, | 2012 |  |  | 2011 |  |  | 2010 |
|  | Amount |  | Rate |  |  | Amount |  | Rate |  |  | Amount |  | Rate |
(Dollars in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Statutory federal income tax expense and rate | $ | 71.8 |  | 35.0 | % |  | $ | 109.5 |  | 35.0 | % |  | $ | 84.4 |  | 35.0 | %
State income taxes, net of federal benefit (1) |  | 3.7 |  | 1.8 |  |  |  | 4.5 |  | 1.4 |  |  |  | 5.0 |  | 2.1 |
Effect of noncontrolling interests |  | (6.3) |  | (3.1) |  |  |  | (4.9) |  | (1.6) |  |  |  | (4.6) |  | (1.9) |
Correction of deferred taxes (2) |  | (5.3) |  | (2.6) |  |  |  | 6.1 |  | 2.0 |  |  |  | - |  | - |
Other differences, net |  | 0.1 |  | 0.1 |  |  |  | (1.1) |  | (0.3) |  |  |  | (2.8) |  | (1.2) |
Total income tax expense and rate | $ | 64.0 |  | 31.2 | % |  | $ | 114.1 |  | 36.5 | % |  | $ | 82.0 |  | 34.0 | %
(1) | Net state income taxes include changes in the valuation allowance. The 2011 benefit primarily relates to the ability to utilize net operating losses as a result of state income tax law changes. In addition, state tax benefits related to the settlement of state tax audits and the expiration of statutes of limitations are included in 2012, 2011 and 2010.
(2) | U.S. Cellular recorded immaterial adjustments to correct deferred tax balances in 2012 and 2011 related to tax basis adjustments and law changes that related to periods prior to 2012 and 2011, respectively.
Temporary income tax differences |
U.S. Cellular’s noncurrent deferred income tax assets and liabilities at December 31, 2012 and 2011 and the temporary differences that gave rise to them were as follows:
December 31, | 2012 |  | 2011
(Dollars in thousands) |  |  |  |  |
Noncurrent deferred tax assets |  |  |  |  |
| Net operating loss (“NOL”) carryforwards | $ | 63,240 |  | $ | 48,565
| Stock-based compensation |  | 22,411 |  |  | 19,079
| Compensation and benefits - other |  | 13,673 |  |  | 2,985
| Deferred rent |  | 15,822 |  |  | 12,656
| Other |  | 25,432 |  |  | 20,554
|  |  | 140,578 |  |  | 103,839
| Less valuation allowance |  | (40,208) |  |  | (29,262)
| Total noncurrent deferred tax assets |  | 100,370 |  |  | 74,577
Noncurrent deferred tax liabilities |  |  |  |  |
| Property, plant and equipment |  | 527,547 |  |  | 482,433
| Licenses/intangibles |  | 294,738 |  |  | 267,344
| Partnership investments |  | 124,221 |  |  | 120,941
| Other |  | 3,682 |  |  | 3,049
| Total noncurrent deferred tax liabilities |  | 950,188 |  |  | 873,767
Net noncurrent deferred income tax liability | $ | 849,818 |  | $ | 799,190
Deferred tax valuation allowance |
A summary of U.S. Cellular’s deferred tax asset valuation allowance is as follows:
|  | 2012 |  | 2011 |  | 2010
(Dollars in thousands) |  |  |  |  |  |  |  |
Balance at January 1, | $ | 30,261 |  | $ | 29,891 |  | $ | 19,234
| Charged to income tax expense |  | 3,033 |  |  | (1,450) |  |  | (832)
| Charged to other accounts |  | 8,001 |  |  | 1,820 |  |  | 11,489
Balance at December 31, | $ | 41,295 |  | $ | 30,261 |  | $ | 29,891
As of December 31, 2012, the valuation allowance reduced current deferred tax assets by $1.1 million and noncurrent deferred tax assets by $40.2 million.
Income tax unrecognized benefits summary |
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
|  | 2012 |  | 2011 |  | 2010
(Dollars in thousands) |  |  |  |  |  |  |  |
Unrecognized tax benefits balance at January 1, | $ | 28,745 |  | $ | 32,547 |  | $ | 34,442
| Additions for tax positions of current year |  | 6,656 |  |  | 4,487 |  |  | 5,119
| Additions for tax positions of prior years |  | 854 |  |  | 332 |  |  | 550
| Reductions for tax positions of prior years |  | (115) |  |  | (1,104) |  |  | (1,560)
| Reductions for settlements of tax positions |  | - |  |  | (244) |  |  | (5,938)
| Reductions for lapses in statutes of limitations |  | (9,680) |  |  | (7,273) |  |  | (66)
Unrecognized tax benefits balance at December 31, | $ | 26,460 |  | $ | 28,745 |  | $ | 32,547

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

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -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_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 26 -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 Accounting Standards Codification -Glossary Valuation Allowance -URI http://asc.fasb.org/extlink&oid=6528051 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43 -Subparagraph c -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_SummaryOfValuationAllowanceTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income taxes receivable. + References No definition available. + Details
Name: | usm_IncomeTaxesReceivableTableTextBlock
Namespace Prefix: | usm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration