Acquisitions Divestitures and Exchanges (Tables)

3 Months Ended

Mar. 31, 2013


(Dollars in thousands)			Expected Period of Realization/ Incurrence		Projected Range				Cumulative Amount Incurred as of March 31, 2013		Actual Amount Incurred Three Months Ended March 31, 2013
(Gain) loss on sale of business and other exit costs, net
	Proceeds from Sprint
		Purchase price		2013	$	(480,000)	$	(480,000)	$	-	$	-
		Sprint Cost Reimbursement		2013-2014		(150,000)		(200,000)		-		-
	Net assets transferred			2013		150,000		170,000		-		-
	Non-cash charges for the write-off and write-down of property under construction and related assets			2012-2013		11,000		15,000		10,894		222
	Employee related costs including severance, retention and outplacement			2012-2014		16,000		25,000		15,659		3,050
	Contract termination costs			2012-2014		125,000		175,000		2,959		2,900
	Transaction costs			2012-2013		4,000		6,000		2,055		918
		Total (Gain) loss on sale of business and other exit costs, net			$	(324,000)	$	(289,000)	$	31,567	$	7,090

Depreciation, amortization and accretion expense
	Incremental depreciation, amortization and accretion, net of salvage values			2012-2013		175,000		210,000		58,104		38,046

Other Operating expenses
	Non-cash charges for the write-off and write-down of various operating assets and liabilities			2013		-		10,000		-		-
(Increase) decrease in Operating income					$	(149,000)	$	(69,000)	$	89,671	$	45,136

		As a result of the transaction, TDS recognized the following amounts in the Consolidated Balance Sheet:

					Three Months Ended March 31, 2013
(Dollars in thousands)			Balance December 31, 2012		Costs Incurred		Cash Settlements (1)		Non-cash Settlements		Adjustments		Balance March 31, 2013
Accrued compensation
	Employee related costs including severance, retention, outplacement		$	12,305	$	3,050	$	(1,607)	$	-	$	-	$	13,748
Other current liabilities
	Contract termination costs		$	30	$	2,900	$	(784)	$	-	$	-	$	2,146

(1)		Cash settlement amounts are included in either the Net income or changes in Other assets and liabilities line items as part of Cash flows from operating activities on the Consolidated Statement of Cash Flows.

Assets and Liabilities held for sale

		At March 31, 2013 and December 31, 2012, the following assets and liabilities were classified in the Consolidated Balance Sheet as "Assets held for sale" and "Liabilities held for sale":

			Licenses		Goodwill		Property, Plant and Equipment		Total Assets Held for Sale		Liabilities Held for Sale (1)
(Dollars in thousands)
March 31, 2013
Divestiture Transaction			$	140,599	$	19,474	$	-	$	160,073	$	18,360

December 31, 2012
Divestiture Transaction			$	140,599	$	19,474	$	-	$	160,073	$	19,594
Bolingbrook Customer Care Center (2)				-		-		3,169		3,169		-
	Total		$	140,599	$	19,474	$	3,169	$	163,242	$	19,594

(1)		Liabilities held for sale primarily consisted of Customer deposits and deferred revenues.
(2)		Effective January 1, 2013, U.S. Cellular transferred its Bolingbrook Customer Care Center operations to an existing third party vendor.

- Definition

Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).

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- Definition

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.

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