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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

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.


Year Ended December 31, 2021	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service1	$	2,765	$	—	$	—	$	2,765
Inbound roaming	110		—		—		110
Residential	—		641		—		641
Commercial	—		183		—		183
Wholesale	—		178		—		178
Other service	157		—		73		230
Service revenues from contracts with customers	3,032		1,002		73		4,107
Equipment and product sales	1,007		1		105		1,113
Total revenues from contracts with customers2	$	4,039	$	1,003	$	178	$	5,220


Year Ended December 31, 2020	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service	$	2,686	$	—	$	—	$	2,686
Inbound roaming	152		—		—		152
Residential	—		594		—		594
Commercial	—		194		—		194
Wholesale	—		184		—		184
Other service	152		—		69		221
Service revenues from contracts with customers	2,990		972		69		4,031
Equipment and product sales	970		1		118		1,089
Total revenues from contracts with customers2	$	3,960	$	973	$	187	$	5,120


Year Ended December 31, 2019	UScellular		TDS Telecom		Corporate, Eliminations and Other		Total
(Dollars in millions)
Revenues from contracts with customers:
Type of service:
Retail service	$	2,650	$	—	$	—	$	2,650
Inbound roaming	174		—		—		174
Residential	—		533		—		533
Commercial	—		205		—		205
Wholesale	—		188		—		188
Other service	137		—		72		209
Service revenues from contracts with customers	2,961		926		72		3,959
Equipment and product sales	987		1		129		1,117
Total revenues from contracts with customers2	$	3,948	$	927	$	201	$	5,076

Numbers may not foot due to rounding.

1During the third quarter of 2021, UScellular recorded a $9 million out-of-period error related to the timing of recognition of regulatory fee billings. This adjustment had the impact of increasing Service revenue by $9 million in 2021. UScellular determined that this adjustment was not material to any of the periods impacted.

2Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers.

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.


December 31,	2021		2020
(Dollars in millions)
Contract assets	$	10	$	13
Contract liabilities	$	289	$	216

Revenue recognized related to contract liabilities existing at January 1, 2021 was $172 million for the year ended December 31, 2021.

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 December 31, 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)
2022	$	400
2023	174
Thereafter	120
Total	$	694

Contract Cost Assets

Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:


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