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Revenue Recognition
 9 Months Ended
Sep. 30, 2021
Revenue from Contract with Customer [Abstract]  
Revenue Recognition
Note 2 Revenue Recognition
Disaggregation of Revenue
In the following table, UScellular's revenues are disaggregated by type of service, which represents the relevant categorization of revenues for UScellular, and timing of recognition. Service revenues are recognized over time and Equipment sales are point in time.  
Three Months Ended
September 30,		Nine Months Ended
September 30,
2021202020212020
(Dollars in millions)
Revenues from contracts with customers:
Retail service1
$699 $674 $2,069 $2,004 
Inbound roaming30 42 86 119 
Other service38 39 117 110 
Service revenues from contracts with customers767 755 2,272 2,233 
Equipment sales228 252 720 674 
Total revenues from contracts with customers995 1,007 2,992 2,907 
Operating lease income21 20 61 57 
Total operating revenues$1,016 $1,027 $3,053 $2,964 
1 During the three months ended September 30, 2021, UScellular recorded a $9 million out-of-period error related to the timing of recognition of regulatory fee billings. This adjustment had the impact of increasing Service revenue by $9 million for the three and nine months ended September 30, 2021. UScellular determined that this adjustment was not material to any of the periods impacted.
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.
 September 30, 2021December 31, 2020
(Dollars in millions) 
Contract assets$10 $10 
Contract liabilities$198 $171 

Revenue recognized related to contract liabilities existing at January 1, 2021 was $120 million for the nine months ended September 30, 2021.

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 September 30, 2021 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 2021$121 
2022139 
Thereafter157 
Total
$417 
Contract Cost Assets
UScellular expects that commission fees paid as a result of obtaining contracts are recoverable and therefore UScellular 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 $121 million at September 30, 2021, and $124 million at December 31, 2020, 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 $24 million and $75 million for the three and nine months ended September 30, 2021, respectively, and $26 million and $79 million for the three and nine months ended September 30, 2020, respectively, and was included in Selling, general and administrative expenses.