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Investment in Unconsolidated Entities, Deconsolidation (Details) | 9 Months Ended
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Sep. 30, 2014
Deconsolidation of New York Partnerships |
Deconsolidation description | On April 3, 2013, U.S. Cellular entered into an agreement with Verizon Wireless relating to the Partnerships. The agreement amends the Partnership Agreements in several ways which provide Verizon Wireless with substantive participating rights that allow Verizon Wireless to make decisions that are in the ordinary course of business of the Partnerships and which are significant to directing and executing the activities of the business. Accordingly, as required by GAAP, U.S. Cellular deconsolidated the Partnerships effective as of April 3, 2013 and thereafter reported them as equity method investments in its consolidated financial statements (“NY1 & NY2 Deconsolidation”). After the NY1 & NY2 Deconsolidation, U.S. Cellular retained the same ownership percentages in the Partnerships and continues to report the same percentages of income from the Partnerships. Effective April 3, 2013, U.S. Cellular’s income from the Partnerships is reported in Equity in earnings of unconsolidated entities in the Consolidated Statement of Operations.
St. Lawrence Seaway RSA Cellular Partnership |
Deconsolidation of New York Partnerships |
Ownership interest in equity method investment | 60.00%
New York RSA 2 Cellular Partnership |
Deconsolidation of New York Partnerships |
Ownership interest in equity method investment | 57.14%
St. Lawrence Seaway RSA Cellular Partnership and New York RSA 2 Cellular Partnership |
Deconsolidation of New York Partnerships |
Date of deconsolidation | Apr. 03, 2013

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- Definition Description of the nature of continuing involvement with a subsidiary or entity acquiring the group of assets after it has been deconsolidated or derecognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1B -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4582445-111684 + Details
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- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571 + Details
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