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Revenue Recognition
6 Months Ended
Jun. 30, 2022
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
June 30,
Six Months Ended
June 30,
2022202120222021
(Dollars in millions)
Revenues from contracts with customers:
Retail service1
$700 $684 $1,402 $1,367 
Inbound roaming18 28 39 56 
Other service1
42 42 84 81 
Service revenues from contracts with customers760 754 1,525 1,504 
Equipment sales244 240 467 492 
Total revenues from contracts with customers1,004 994 1,992 1,996 
Operating lease income23 20 45 41 
Total operating revenues$1,027 $1,014 $2,037 $2,037 
1For the three and six months ended June 30, 2021, amounts have been adjusted to reclassify $2 million and $4 million, respectively, of Internet of Things (IoT) and Reseller revenues from Retail service to Other service.
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.
 June 30, 2022December 31, 2021
(Dollars in millions) 
Contract assets$5 $
Contract liabilities$258 $243 

Revenue recognized related to contract liabilities existing at January 1, 2022 was $132 million for the six months ended June 30, 2022.

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 June 30, 2022 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 2022$167 
2023147 
Thereafter112 
Total
$426 
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 $122 million at June 30, 2022, and $126 million at December 31, 2021, 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 $49 million for the three and six months ended June 30, 2022, respectively, and $25 million and $50 million for the three and six months ended June 30, 2021, respectively, and was included in Selling, general and administrative expenses.