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Business Segment Information (Tables)
 12 Months Ended
Dec. 31, 2019
Segment Reporting [Abstract]  
Business segment information
Financial data for TDS’ reportable segments for 2019, 2018 and 2017, is as follows. See Note 1 — Summary of Significant Accounting Policies and Recent Accounting Pronouncements for additional information.
 
 
 
TDS Telecom
 
 
 
 
Year ended or as of December 31, 2019
U.S. Cellular
 
Wireline
 
Cable
 
TDS
Telecom
Total1
 
Corporate,
Eliminations
and Other
 
Total
(Dollars in millions)
 
 
 
 
 
 
 
 
 
 
 
Operating revenues
 

 
 

 
 

 
 

 
 

 
 

Service
$
3,035

 
$
682

 
$
247

 
$
928

 
$
96

 
$
4,059

Equipment and product sales
987

 
1

 
—

 
1

 
129

 
1,117

Total operating revenues
4,022

 
683

 
247

 
930

 
224

 
5,176

Cost of services (excluding Depreciation, amortization and accretion expense reported below)
756

 
263

 
105

 
368

 
78

 
1,202

Cost of equipment and products
1,028

 
1

 
—

 
1

 
106

 
1,135

Selling, general and administrative
1,406

 
199

 
62

 
260

 
51

 
1,717

Depreciation, amortization and accretion
702

 
132

 
68

 
200

 
30

 
932

(Gain) loss on asset disposals, net
19

 
(8
)
 
1

 
(7
)
 
—

 
12

(Gain) loss on sale of business and other exit costs, net
(1
)
 
—

 
—

 
—

 
—

 
(1
)
Operating income (loss)
112

 
96

 
11

 
107

 
(40
)
 
179

Equity in earnings of unconsolidated entities
166

 
—

 
—

 
—

 
2

 
168

Interest and dividend income
17

 
10

 
2

 
12

 
—

 
29

Interest expense
(110
)
 
3

 
—

 
3

 
(58
)
 
(165
)
Income (loss) before income taxes
185

 
110

 
13

 
122

 
(96
)
 
211

Income tax expense (benefit)2
52

 
 
 
 
 
30

 
(18
)
 
64

Net income
133

 
 
 
 
 
92

 
(78
)
 
147

Add back:
 
 
 
 
 
 
 
 
 
 
 
Depreciation, amortization and accretion
702

 
132

 
68

 
200

 
30

 
932

(Gain) loss on asset disposals, net
19

 
(8
)
 
1

 
(7
)
 
—

 
12

(Gain) loss on sale of business and other exit costs, net
(1
)
 
—

 
—

 
—

 
—

 
(1
)
Interest expense
110

 
(3
)
 
—

 
(3
)
 
58

 
165

Income tax expense (benefit)2
52

 
 
 
 
 
30

 
(18
)
 
64

Adjusted EBITDA3
$
1,015

 
$
231

 
$
82

 
$
313

 
$
(9
)
 
$
1,319

 
 
 
 
 
 
 
 
 
 
 
 
Investments in unconsolidated entities
$
447

 
$
4

 
$
—

 
$
4

 
$
37

 
$
488

Total assets4
$
8,164

 
$
1,471

 
$
734

 
$
2,196

 
$
421

 
$
10,781

Capital expenditures
$
710

 
$
243

 
$
73

 
$
316

 
$
6

 
$
1,032

 
 
 
TDS Telecom
 
 
 
 
Year ended or as of December 31, 20185
U.S. Cellular
 
Wireline
 
Cable
 
TDS
Telecom
Total1
 
Corporate,
Eliminations
and Other
 
Total
(Dollars in millions)
 
 
 
 
 
 
 
 
 
 
 
Operating revenues
 

 
 

 
 

 
 

 
 

 
 

Service
$
2,978

 
$
697

 
$
230

 
$
925

 
$
96

 
$
3,999

Equipment and product sales
989

 
2

 
—

 
2

 
119

 
1,110

Total operating revenues
3,967

 
699

 
230

 
927

 
215

 
5,109

Cost of services (excluding Depreciation, amortization and accretion expense reported below)
758

 
266

 
104

 
369

 
79

 
1,206

Cost of equipment and products
1,031

 
1

 
—

 
1

 
98

 
1,130

Selling, general and administrative
1,388

 
197

 
57

 
254

 
52

 
1,694

Depreciation, amortization and accretion
640

 
142

 
69

 
212

 
31

 
883

(Gain) loss on asset disposals, net
10

 
(3
)
 
1

 
(2
)
 
1

 
9

(Gain) loss on license sales and exchanges, net
(18
)
 
—

 
—

 
—

 
—

 
(18
)
Operating income (loss)
158

 
95

 
(2
)
 
93

 
(46
)
 
205

Equity in earnings of unconsolidated entities
159

 
—

 
—

 
—

 
1

 
160

Interest and dividend income
15

 
7

 
1

 
8

 
3

 
26

Interest expense
(116
)
 
2

 
—

 
2

 
(58
)
 
(172
)
Other, net
(1
)
 
3

 
—

 
2

 
1

 
2

Income (loss) before income taxes
215

 
106

 
(1
)
 
105

 
(99
)
 
221

Income tax expense (benefit)2
51

 
 
 
 
 
16

 
(21
)
 
46

Net income (loss)
164

 
 
 
 
 
89

 
(78
)
 
175

Add back:
 
 
 
 
 
 
 
 
 
 
 
Depreciation, amortization and accretion
640

 
142

 
69

 
212

 
31

 
883

(Gain) loss on asset disposals, net
10

 
(3
)
 
1

 
(2
)
 
1

 
9

(Gain) loss on license sales and exchanges, net
(18
)
 
—

 
—

 
—

 
—

 
(18
)
Interest expense
116

 
(2
)
 
—

 
(2
)
 
58

 
172

Income tax expense (benefit)2
51

 
 
 
 
 
16

 
(21
)
 
46

Adjusted EBITDA3
$
963

 
$
243

 
$
70

 
$
313

 
$
(9
)
 
$
1,267

 
 
 
 
 
 
 
 
 
 
 
 
Investments in unconsolidated entities
$
441

 
$
4

 
$
—

 
$
4

 
$
35

 
$
480

Total assets
$
7,274

 
$
1,304

 
$
639

 
$
1,934

 
$
575

 
$
9,783

Capital expenditures
$
515

 
$
176

 
$
56

 
$
232

 
$
20

 
$
767

 
 
 
TDS Telecom
 
 
 
 
Year ended or as of December 31, 2017
U.S. Cellular
 
Wireline
 
Cable
 
TDS
Telecom
Total1
 
Corporate,
Eliminations
and Other
 
Total
(Dollars in millions)
 
 
 
 
 
 
 
 
 
 
 
Operating revenues
 

 
 

 
 

 
 

 
 

 
 

Service
$
2,978

 
$
713

 
$
206

 
$
917

 
$
84

 
$
3,979

Equipment and product sales
912

 
1

 
—

 
1

 
152

 
1,065

Total operating revenues
3,890

 
714

 
206

 
919

 
235

 
5,044

Cost of services (excluding Depreciation, amortization and accretion expense reported below)
732

 
258

 
98

 
355

 
77

 
1,164

Cost of equipment and products
1,071

 
2

 
—

 
2

 
122

 
1,195

Selling, general and administrative6
1,412

 
194

 
54

 
248

 
29

 
1,689

Depreciation, amortization and accretion
615

 
151

 
44

 
195

 
34

 
844

Loss on impairment of goodwill7
370

 
—

 
—

 
—

 
(108
)
 
262

(Gain) loss on asset disposals, net
17

 
1

 
2

 
3

 
1

 
21

(Gain) loss on sale of business and other exit costs, net
(1
)
 
—

 
—

 
—

 
—

 
(1
)
(Gain) loss on license sales and exchanges, net
(22
)
 
—

 
—

 
—

 
—

 
(22
)
Operating income (loss)
(304
)
 
108

 
8

 
116

 
80

 
(108
)
Equity in earnings of unconsolidated entities
137

 
—

 
—

 
—

 
—

 
137

Interest and dividend income
8

 
5

 
—

 
5

 
2

 
15

Interest expense
(113
)
 
—

 
—

 
—

 
(57
)
 
(170
)
Other, net6
—

 
3

 
—

 
3

 
1

 
4

Income (loss) before income taxes
(272
)
 
117

 
8

 
125

 
25

 
(122
)
Income tax expense (benefit)2
(287
)
 
 
 
 
 
(13
)
 
21

 
(279
)
Net income (loss)
15

 
 
 
 
 
138

 
4

 
157

Add back:
 
 
 
 
 
 
 
 
 
 
 
Depreciation, amortization and accretion
615

 
151

 
44

 
195

 
34

 
844

Loss on impairment of goodwill7
370

 
—

 
—

 
—

 
(108
)
 
262

(Gain) loss on asset disposals, net
17

 
1

 
2

 
3

 
1

 
21

(Gain) loss on sale of business and other exit costs, net
(1
)
 
—

 
—

 
—

 
—

 
(1
)
(Gain) loss on license sales and exchanges, net
(22
)
 
—

 
—

 
—

 
—

 
(22
)
Interest expense
113

 
—

 
—

 
—

 
57

 
170

Income tax expense (benefit)2
(287
)
 
 
 
 
 
(13
)
 
21

 
(279
)
Adjusted EBITDA3
$
820

 
$
269

 
$
54

 
$
323

 
$
9

 
$
1,152

 
 
 
 
 
 
 
 
 
 
 
 
Investments in unconsolidated entities
$
415

 
$
4

 
$
—

 
$
4

 
$
34

 
$
453

Total assets
$
6,841

 
$
1,260

 
$
644

 
$
1,897

 
$
557

 
$
9,295

Capital expenditures
$
469

 
$
146

 
$
55

 
$
201

 
$
24

 
$
694

Numbers may not foot due to rounding.
1 
TDS Telecom Total includes eliminations between the Wireline and Cable segments.
2 
Income tax expense (benefit) is not provided at the individual segment level for Wireline and Cable. TDS calculates income tax expense for “TDS Telecom Total”.
3 
Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of making decisions about allocating resources to the segments and assessing their performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. TDS believes Adjusted EBITDA is a useful measure of TDS’ operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as they provide additional relevant and useful information to investors and other users of TDS' financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance. 
4 
As of January 1, 2019, U.S. Cellular adopted ASC 842 using a modified retrospective method. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2019 includes the impacts of ASC 842, but prior periods remain as previously reported. See Note 11 — Leases for additional information.
5 
As of January 1, 2018, TDS adopted the new revenue recognition accounting standard, ASC 606, using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASC 606, but prior periods remain as previously reported.
6 
ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard.
7 
During 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million. Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. The TDS adjustment of $143 million is included in "Corporate, Eliminations and Other." During 2017, TDS also recorded a goodwill impairment of $35 million related to its HMS operations included in "Corporate, Eliminations and Other." For further information on the goodwill impairment see Note 8 — Intangible Assets.