Intangible Assets

3 Months Ended

Mar. 31, 2013

Goodwill and Intangible Assets Disclosure

6. Intangible Assets

Changes in TDS' Licenses for the three months ended March 31, 2013 and 2012 are presented below. There were no significant changes to Goodwill or Other intangible assets during the periods presented.

Licenses

			U.S. Cellular		TDS Telecom CLEC		Non-Reportable Segment		Total
(Dollars in thousands)
Balance December 31, 2012			$	1,462,019	$	2,800	$	15,220	$	1,480,039
	Acquisitions			14,150		-		-		14,150
Balance March 31, 2013			$	1,476,169	$	2,800	$	15,220	$	1,494,189


Balance December 31, 2011			$	1,475,994	$	2,800	$	15,220	$	1,494,014
	Acquisitions			11,096		-		-		11,096
Balance March 31, 2012			$	1,487,090	$	2,800	$	15,220	$	1,505,110

		Previously under GAAP, TDS accounted for U.S. Cellular’s share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Licenses. Consequently, U.S. Cellular’s Licenses on a stand-alone basis do not match the TDS consolidated Licenses related to U.S. Cellular.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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