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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2022
Revenue from Contract with Customer [Abstract] |
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,
| 2022 |  | 2021 |  | 2022 |  | 2021
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Retail service 1,2 | $ | 696 |  |  | $ | 697 |  |  | $ | 2,098 |  |  | $ | 2,064 |
Inbound roaming | 17 |  |  | 30 |  |  | 56 |  |  | 86 |
Other service 1 | 45 |  |  | 40 |  |  | 129 |  |  | 122 |
Service revenues from contracts with customers | 758 |  |  | 767 |  |  | 2,283 |  |  | 2,272 |
Equipment sales | 302 |  |  | 228 |  |  | 769 |  |  | 720 |
Total revenues from contracts with customers | 1,060 |  |  | 995 |  |  | 3,052 |  |  | 2,992 |
Operating lease income | 23 |  |  | 21 |  |  | 68 |  |  | 61 |
Total operating revenues | $ | 1,083 |  |  | $ | 1,016 |  |  | $ | 3,120 |  |  | $ | 3,053 |
1 For the three and nine months ended September 30, 2021, amounts have been adjusted to reclassify $2 million and $5 million, respectively, of Internet of Things (IoT) and Reseller revenues from Retail service to Other service. 2 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 with Customer, Assets and Liabilities | 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, 2022 |  | December 31, 2021
(Dollars in millions) |  |  |
Contract assets | $ | 5 |  |  | $ | 7 |
Contract liabilities | $ | 309 |  |  | $ | 243 |
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, 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 | $ | 125 |
2023 | 159 |
Thereafter | 128 |
Total | $ | 412 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(1) -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 + Details
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