XML 90 R79.htm IDEA: XBRL DOCUMENT
v3.24.1.u1

INCOME TAXES - Additional Information (Details) $ in Thousands |  |  | 12 Months Ended |
--- | --- | --- | --- | ---
Oct. 11, 2014 | Jan. 01, 2008 | Dec. 31, 2023 USD ($) Item | Dec. 31, 2022 USD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 USD ($)
INCOME TAXES |  |  |  |  |  |
Dividend income distributed from subsidiary |  |  | $ 15,400 |  |  |
Ending balance—gross unrecognized tax benefits (“UTB”s) |  |  | 3,244 | $ 3,244 | $ 3,244 |
Unrecognized tax benefits if recognized, would impact certain deferred tax assets |  |  | 2,700 |  |  | $ 2,700
Unrecognized tax benefits that would impact the annual effective tax rate if recognized |  |  | 541 | 541 | 541 |
Accrued interest and penalties |  |  | 500 | 500 |  |
Net operating loss carryforwards |  |  | 550,000 |  |  |
Change in deferred tax valuation allowance |  |  | (2,369) | 1,394 | 1,273 |
Income tax benefit related to tax credits |  |  | 0 | $ 0 | $ 0 |
U.S Federal |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Net operating loss carryforwards |  |  | 552,000 |  |  |
Net operating loss carryforwards indefinitely |  |  | 2,000 |  |  |
Valuation allowance against the related deferred tax assets |  |  | 2,400 |  |  |
U.S Federal | Research and development credit carryforwards |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Tax credit carryforwards |  |  | 1,200 |  |  |
Tax Credit Carry Forward Amount Not Subject To Expiration |  |  | 6,400 |  |  |
Tax Credit Carry Forward Amount Subject To Expiration |  |  | 1,200 |  |  |
State |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Net operating loss carryforwards |  |  | 228,000 |  |  |
U.S Federal and State |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Valuation allowance against the related deferred tax assets |  |  | 129,700 |  |  |
Foreign |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Tax credit carryforwards |  |  | $ 5,500 |  |  |
Earliest Tax Year | U.S Federal |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  | 2026 |  |  |
Tax credit carryforward expiration year |  |  | 2024 |  |  |
Earliest Tax Year | U.S Federal | Research and development credit carryforwards |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Tax credit carryforward expiration year |  |  | 2026 |  |  |
Earliest Tax Year | State |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  | 2028 |  |  |
Latest Tax Year | U.S Federal |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  | 2037 |  |  |
Tax credit carryforward expiration year |  |  | 2028 |  |  |
Latest Tax Year | U.S Federal | Research and development credit carryforwards |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Tax credit carryforward expiration year |  |  | 2028 |  |  |
Latest Tax Year | State |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  | 2033 |  |  |
CAYMAN ISLANDS |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Withholding tax |  |  | $ 0 |  |  |
China |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Foreign statutory tax rate (as a percent) |  |  | 25.00% |  |  |
Reduced tax rate for qualified high technology enterprises (as a percent) |  |  | 15.00% |  |  |
China | U T Starcom Telecom Co Ltd |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Reduced tax rate for qualified high technology enterprises (as a percent) | 15.00% | 15.00% |  |  |  |
Number of subsidiaries approved for the reduced tax rate | Item |  |  | 1 |  |  |
Valid period for reduced income tax rate applicable to qualified high technology enterprise | 3 years | 3 years |  |  |  |
China | Foreign |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Net operating loss carryforwards |  |  | $ 142,700 |  |  |
Valuation allowance against the related deferred tax assets |  |  | $ 21,600 |  |  |
China | Earliest Tax Year | Foreign |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  | 2024 |  |  |
China | Latest Tax Year | Foreign |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  | 2033 |  |  |
Countries other than the U.S. and China | Foreign |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Net operating loss carryforwards |  |  | $ 94,000 |  |  |
Valuation allowance against the related deferred tax assets |  |  | 15,700 |  |  |
California | State | Research and development credit carryforwards |  |  |  |  |  |
INCOME TAXES |  |  |  |  |  |
Tax credit carryforwards |  |  | $ 6,400 |  |  |

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
Name: | us-gaap_IncomeTaxReconciliationTaxCredits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_OperatingLossCarryforwardsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from tax credit carryforwards for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_TaxCreditCarryforwardValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10B -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-10B + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Dividend income distributed from subsidiary. + References No definition available. + Details
Name: | utsi_DividendIncomeDistributedFromSubsidiary
Namespace Prefix: | utsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Income Tax Disclosure Line Items. + References No definition available. + Details
Name: | utsi_IncomeTaxDisclosureLineItems
Namespace Prefix: | utsi_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the statutory corporate income tax rate in the foreign jurisdiction. + References No definition available. + Details
Name: | utsi_IncomeTaxesForeignStatutoryCorporateTaxRate
Namespace Prefix: | utsi_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the number of subsidiaries of the entity approved for the reduced tax rate. + References No definition available. + Details
Name: | utsi_NumberOfSubsidiariesApprovedForReducedTaxRate
Namespace Prefix: | utsi_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operating loss carryforwards expiration year. + References No definition available. + Details
Name: | utsi_OperatingLossCarryforwardsExpirationYear
Namespace Prefix: | utsi_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operating loss carryforwards indefinitely. + References No definition available. + Details
Name: | utsi_OperatingLossCarryforwardsIndefinitely
Namespace Prefix: | utsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the reduced income tax rate applicable to High and new technology enterprise (HNTE). + References No definition available. + Details
Name: | utsi_ReducedIncomeTaxRateApplicableToHighAndNewTechnologyEnterprise
Namespace Prefix: | utsi_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws that are not subject to expiration dates. + References No definition available. + Details
Name: | utsi_TaxCreditCarryForwardAmountNotSubjectToExpiration
Namespace Prefix: | utsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws that are subject to expiration dates. + References No definition available. + Details
Name: | utsi_TaxCreditCarryForwardAmountSubjectToExpiration
Namespace Prefix: | utsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Tax credit carryforward expiration year. + References No definition available. + Details
Name: | utsi_TaxCreditCarryforwardExpirationYear
Namespace Prefix: | utsi_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the portion of unrecognized tax benefits, which is related to deferred tax assets and the federal tax benefit of state income tax items. + References No definition available. + Details
Name: | utsi_UnrecognizedTaxBenefitsRelatedToDeferredTaxAssetsAndFederalTaxBenefitOfStateIncomeTaxItems
Namespace Prefix: | utsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the period for which reduced income tax rate applicable on High and new technology enterprise. + References No definition available. + Details
Name: | utsi_ValidPeriodForReducedIncomeTaxRateApplicableToHighAndNewTechnologyEnterprise
Namespace Prefix: | utsi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents tax withholding on income or capital gains. + References No definition available. + Details
Name: | utsi_WithholdingTaxOnIncomeOrCapitalGains
Namespace Prefix: | utsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=us-gaap_ResearchMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=utsi_DomesticCountryFederalAndStateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_EarliestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_LatestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_KY
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=country_CN
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=utsi_UTStarcomTelecomCoLtdMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=utsi_NonUsExcludingChinaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementGeographicalAxis=stpr_CA
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |