Licenses and Goodwill (Table)

12 Months Ended

Dec. 31, 2010

Licenses

Licenses

Licenses
		U.S.		TDS
		Cellular (1)		Telecom - CLEC		Total
(Dollars in thousands)
Balance December 31, 2009		$	1,440,225	$	2,800	$	1,443,025
	Acquisitions		17,101		—		17,101
Balance December 31, 2010		$	1,457,326	$	2,800	$	1,460,126
Balance December 31, 2008		$	1,438,640	$	2,800	$	1,441,440
	Acquisitions		15,750		—		15,750
	Impairment		(14,000)		—		(14,000)
	Other		(165)		—		(165)
Balance December 31, 2009		$	1,440,225	$	2,800	$	1,443,025

(1)       Prior to January 1, 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS licenses and goodwill, as required by GAAP in effect at that time. Consequently, U.S. Cellular's licenses, goodwill and accumulated impairment losses reported on a stand-alone basis do not match the TDS consolidated licenses, goodwill and accumulated impairment losses related to U.S. Cellular.

Goodwill

Goodwill

Goodwill
		U.S.		TDS
		Cellular (1)		Telecom (2)		Other (3)		Total
(Dollars in thousands)
Assigned value at time of acquisition		$	617,222	$	450,156	$	3,802	$	1,071,180
	Accumulated impairment losses in prior periods		(333,900)		(29,440)		—		(363,340)
Balance December 31, 2009			283,322		420,716		3,802		707,840
	Acquisitions		—		15,156		—		15,156
	Other (4)		5,459		—		—		5,459
Balance December 31, 2010		$	288,781	$	435,872	$	3,802	$	728,455
Assigned value at time of acquisition		$	616,764	$	449,853	$	3,802	$	1,070,419
	Accumulated impairment losses in prior periods		(333,900)		(29,440)		—		(363,340)
Balance December 31, 2008			282,864		420,413		3,802		707,079
	Acquisitions		—		303		—		303
	Other		458		—		—		458
Balance December 31, 2009		$	283,322	$	420,716	$	3,802	$	707,840

(1)       Prior to January 1, 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS licenses and goodwill, as required by GAAP in effect at that time. Consequently, U.S. Cellular's licenses, goodwill and accumulated impairment losses reported on a stand-alone basis do not match the TDS consolidated licenses, goodwill and accumulated impairment losses related to U.S. Cellular.

(2)       The entire goodwill balance of $29.4 million at the TDS Telecom CLEC business segment was impaired in 2004. The remaining goodwill balance at TDS Telecom is attributed to the ILEC business segment.

(3)       Other consists of “Non-reportable segment” and Corporate investments.

(4)       Amount reclassified from Investments in unconsolidated entities to Goodwill in 2010.