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Revenue Recognition
6 Months Ended
Jun. 30, 2024
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 recognized at a point in time. 
Three Months Ended
June 30,
Six Months Ended
June 30,
2024202320242023
(Dollars in millions)
Revenues from contracts with customers:
Retail service$666 $686 $1,344 $1,378 
Other service52 49 102 99 
Service revenues from contracts with customers718 735 1,446 1,477 
Equipment sales184 197 380 415 
Total revenues from contracts with customers1
902 932 1,826 1,892 
Operating lease income1
25 25 51 50 
Total operating revenues$927 $957 $1,877 $1,942 
1Total revenues from contracts with customers represents revenues related to the Wireless segment and Operating lease income represents revenues related to the Towers segment.
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, 2024December 31, 2023
(Dollars in millions) 
Contract assets$4 $
Contract liabilities$329 $331 

Revenue recognized related to contract liabilities existing at January 1, 2024 was $143 million for the six months ended June 30, 2024.

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, 2024 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 2024$182 
2025143 
Thereafter71 
Total
$396 
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 $127 million at both June 30, 2024 and December 31, 2023, 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 $21 million and $43 million for the three and six months ended June 30, 2024, respectively, and $23 million and $47 million for the three and six months ended June 30, 2023, respectively, and was included in Selling, general and administrative expenses.