Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenues

In the following table, TDS' revenues are disaggregated by type of service, which represents the relevant categorization of revenues for TDS' reportable segments, and timing of recognition. Service revenues are recognized over time and Equipment and product sales are point in time.

Three Months Ended June 30, 2021	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service	$	686	$	—	$	—	$	686
Inbound roaming	28		—		—		28
Residential	—		160		—		160
Commercial	—		46		—		46
Wholesale	—		44		—		44
Other service	40		—		18		58
Service revenues from contracts with customers	754		251		18		1,022
Equipment and product sales	240		—		22		262
Total revenues from contracts with customers	994		251		39		1,284
Operating lease income	20		1		6		27
Total operating revenues	$	1,014	$	252	$	45	$	1,311

Three Months Ended June 30, 2020	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service	$	658	$	—	$	—	$	658
Inbound roaming	41		—		—		41
Residential	—		145		—		145
Commercial	—		48		—		48
Wholesale	—		46		—		46
Other service	35		—		17		52
Service revenues from contracts with customers	734		239		17		990
Equipment and product sales	220		—		27		247
Total revenues from contracts with customers	954		240		43		1,237
Operating lease income	19		1		6		26
Total operating revenues	$	973	$	241	$	49	$	1,263

Six Months Ended June 30, 2021	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service	$	1,371	$	—	$	—	$	1,371
Inbound roaming	56		—		—		56
Residential	—		317		—		317
Commercial	—		93		—		93
Wholesale	—		89		—		89
Other service	77		—		34		111
Service revenues from contracts with customers	1,504		499		34		2,037
Equipment and product sales	492		1		45		538
Total revenues from contracts with customers	1,996		499		79		2,575
Operating lease income	41		1		12		54
Total operating revenues	$	2,037	$	501	$	91	$	2,629

Six Months Ended June 30, 2020	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service	$	1,329	$	—	$	—	$	1,329
Inbound roaming	77		—		—		77
Residential	—		289		—		289
Commercial	—		98		—		98
Wholesale	—		92		—		92
Other service	71		—		35		106
Service revenues from contracts with customers	1,477		479		35		1,990
Equipment and product sales	422		1		59		482
Total revenues from contracts with customers	1,899		479		94		2,472
Operating lease income	38		2		12		52
Total operating revenues	$	1,937	$	481	$	106	$	2,524
Numbers may not foot due to rounding.

Contract with Customer, Assets and Liabilities

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, 2021		December 31, 2020
(Dollars in millions)
Contract assets	$	13	$	13
Contract liabilities	$	229	$	216

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 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, 2021 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 2021	$	262
2022	200
Thereafter	207
Total	$	669

Contract Cost Assets

TDS expects that commission fees paid as a result of obtaining contracts are recoverable and therefore TDS defers and amortizes these costs. As a practical expedient, costs with an amortization period of one year or less are expensed as incurred. TDS also incurs fulfillment costs, such as installation costs, where there is an expectation that a future benefit will be realized. Deferred commission fees and fulfillment costs are amortized based on the timing of transfer of the goods or services to which the assets relate, typically the contract term. Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:

	June 30, 2021		December 31, 2020
(Dollars in millions)
Costs to obtain contracts
Sales commissions	$	136	$	139
Fulfillment costs
Installation costs	10		10
Total contract cost assets	$	146	$	149