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Revenue Recognition (Tables)
 12 Months Ended
Dec. 31, 2022
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 recognized at a point in time.
Year Ended December 31, 2022UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service$2,793 $— $— $2,793 
Inbound roaming67 — — 67 
Residential— 669 — 669 
Commercial— 173 — 173 
Wholesale— 173 — 173 
Other service172 — 73 245 
Service revenues from contracts with customers3,032 1,015 73 4,120 
Equipment and product sales1,044 1 128 1,173 
Total revenues from contracts with customers1
$4,076 $1,016 $201 $5,293 
Year Ended December 31, 2021UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service2,3
$2,757 $— $— $2,757 
Inbound roaming110 — — 110 
Residential— 641 — 641 
Commercial— 183 — 183 
Wholesale— 178 — 178 
Other service2
165 — 73 238 
Service revenues from contracts with customers3,032 1,002 73 4,107 
Equipment and product sales1,007 1 105 1,113 
Total revenues from contracts with customers1
$4,039 $1,003 $178 $5,220 
Year Ended December 31, 2020UScellularTDS TelecomCorporate, Eliminations and OtherTotal
(Dollars in millions)    
Revenues from contracts with customers:    
Type of service:    
Retail service2
$2,681 $— $— $2,681 
Inbound roaming152 — — 152 
Residential— 594 — 594 
Commercial— 194 — 194 
Wholesale— 184 — 184 
Other service2
157 — 69 226 
Service revenues from contracts with customers2,990 972 69 4,031 
Equipment and product sales970 1 118 1,089 
Total revenues from contracts with customers1
$3,960 $973 $187 $5,120 
Numbers may not foot due to rounding.
1Revenue 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
2For 2021 and 2020, amounts have been adjusted to reclassify $8 million and $5 million, respectively, of Internet of Things (IoT) and Reseller revenues from Retail service to Other service.
3During 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.
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 31,20222021
(Dollars in millions) 
Contract assets$12 $10 
Contract liabilities$395 $289 
Revenue recognized related to contract liabilities existing at January 1, 2022 was $216 million for the year ended December 31, 2022.
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, 2022, 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) 
2023$412 
2024169 
Thereafter108 
Total$689 
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 31,20222021
(Dollars in millions) 
Costs to obtain contracts 
Sales commissions$144 $139 
Fulfillment costs
Installation costs8 10 
Total contract cost assets$152 $149