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Revenue Recognition | 3 Months Ended
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Mar. 31, 2020
Revenue from Contract with Customer [Abstract] |
Revenue Recognition | Note 2 Revenue Recognition Disaggregation of Revenue In the following table, U.S. Cellular's revenues are disaggregated by type of service, which represents the relevant categorization of revenues for U.S. Cellular, and timing of recognition. Service revenues are recognized over time and Equipment sales are point in time.
| Three Months Ended March 31,
| 2020 |  | 2019
(Dollars in millions) |  |  |
Revenues from contracts with customers: |  |  |
Retail service | $ | 671 |  |  | $ | 659 |
Inbound roaming | 37 |  |  | 34 |
Other service | 35 |  |  | 32 |
Service revenues from contracts with customers | 743 |  |  | 725 |
Equipment sales | 201 |  |  | 225 |
Total revenues from contracts with customers | 944 |  |  | 950 |
Operating lease income | 19 |  |  | 16 |
Total operating revenues | $ | 963 |  |  | $ | 966 |
Contract Balances 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, 2020 |  | December 31, 2019
(Dollars in millions) |  |  |
Contract assets | $ | 7 |  |  | $ | 7 |
Contract liabilities | $ | 146 |  |  | $ | 154 |
Revenue recognized related to contract liabilities existing at January 1, 2020 was $99 million for the three months ended March 31, 2020. Transaction price allocated to the remaining performance obligations The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when wireless services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of March 31, 2020 and may vary from actual results. As practical expedients, revenue related to contracts of less than one year, generally month-to-month contracts, and contracts with a fixed per-unit price and variable quantity, are excluded from these estimates.
| Service Revenues
(Dollars in millions) |
Remainder of 2020 | $ | 180 |
2021 | 100 |
Thereafter | 164 |
Total | $ | 444 |
Contract Cost Assets U.S. Cellular expects that commission fees paid as a result of obtaining contracts are recoverable and, therefore, U.S. Cellular defers and amortizes these costs. As a practical expedient, costs with an amortization period of one year or less are expensed as incurred. The contract cost asset balance related to commission fees and other costs was $127 million at March 31, 2020, and $133 million at December 31, 2019, and was recorded in Other assets and deferred charges in the Consolidated Balance Sheet. Deferred commission fees are amortized based on the timing of transfer of the goods or services to which the assets relate, typically the contract term. Amortization of contract cost assets was $27 million for each of the three month periods ended March 31, 2020 and 2019, and was included in Selling, general and administrative expenses.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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