Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions		Sep. 30, 2020	Dec. 31, 2019
Accounts receivable
Customer and agent allowances		$ 64	$ 70
Other allowances		$ 2	$ 1
UScellular shareholders’ equity
Authorized shares (in shares)		190,000,000	190,000,000
Issued shares (in shares)		88,000,000	88,000,000
Outstanding shares (in shares)		86,000,000	86,000,000
Par value		$ 88	$ 88
Variable Interest Entities VIEs
Total assets	[1]	$ 9,180	$ 8,164
Series A Common Shares
UScellular shareholders’ equity
Authorized shares (in shares)		50,000,000	50,000,000
Issued shares (in shares)		33,000,000	33,000,000
Outstanding shares (in shares)		33,000,000	33,000,000
Par value per share (USD per share)		$ 1.00	$ 1.00
Par value		$ 33	$ 33
Common Shares
UScellular shareholders’ equity
Authorized shares (in shares)		140,000,000	140,000,000
Issued shares (in shares)		55,000,000	55,000,000
Outstanding shares (in shares)		53,000,000	53,000,000
Par value per share (USD per share)		$ 1.00	$ 1.00
Par value		$ 55	$ 55
Treasury shares (in shares)		2,000,000	2,000,000
Consolidated Variable Interest Entities
Variable Interest Entities VIEs
Total assets		$ 1,797	$ 1,814
Total liabilities		90	87
Consolidated Variable Interest Entities | No recourse
Variable Interest Entities VIEs
Total liabilities		20	22
Consolidated Variable Interest Entities | Assets held
Variable Interest Entities VIEs
Total assets		$ 1,087	$ 930

[1] The consolidated total assets as of September 30, 2020 and December 31, 2019, include assets held by consolidated variable interest entities (VIEs) of $1,087 million and $930 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of September 30, 2020 and December 31, 2019, include certain liabilities of consolidated VIEs of $20 million and $22 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 10 — Variable Interest Entities for additional information.