Telephone and Data Systems (TDS) 10-Q 2 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2018shares
Entity Registrant Name	TELEPHONE & DATA SYSTEMS INC /DE/
Entity Central Index Key	1,051,512
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Emerging Growth Company	false
Smaller Reporting Company	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Trading Symbol	TDS
Common Shares
Entity Common Stock, Shares Outstanding	105,632,416
Series A Common Shares
Entity Common Stock, Shares Outstanding	7,281,091

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018		Sep. 30, 2017
Operating revenues
Total operating revenues	$ 1,297	[1]	$ 1,251		$ 3,777	[1]	$ 3,736
Operating expenses
Selling, general and administrative	421	[1]	423		1,232	[1]	1,249
Depreciation, amortization and accretion	220		209		662		632
Loss on impairment of goodwill	0		262	[2]	0		262	[2]
(Gain) loss on asset disposals, net	0		6		3		16
(Gain) loss on sale of business and other exit costs, net	0		(1)		0		(1)
(Gain) loss on license sales and exchanges, net	0		0		(18)	[1]	(19)
Total operating expenses	1,246		1,484		3,585		3,861
Operating income (loss)	51	[1]	(233)	[3]	192	[1]	(125)	[3]
Investment and other income (expense)
Equity in earnings of unconsolidated entities	42		35		121		101
Interest and dividend income	6		4		18		12
Interest expense	(43)		(43)		(129)		(128)
Other, net	2		1	[3]	1		3	[3]
Total investment and other income (expense)	7		(3)		11		(12)
Income (loss) before income taxes	58	[1]	(236)		203	[1]	(137)
Income tax expense (benefit)	5	[1]	(5)		48	[1]	39
Net income (loss)	53	[1]	(231)		155	[1]	(176)
Less: Net income (loss) attributable to noncontrolling interests, net of tax	7		(50)		36		(42)
Net income (loss) attributable to TDS shareholders	46		(181)		119		(134)
TDS Preferred dividend requirement	0		0		0		0
Net income (loss) available to TDS common shareholders	$ 46		$ (181)		$ 119		$ (134)
Basic weighted average shares outstanding (in shares)	112		111		112		111
Basic earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.41		$ (1.64)		$ 1.06		$ (1.21)
Diluted weighted average shares outstanding (in shares)	114		111		113		111
Diluted earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.41		$ (1.64)		$ 1.04		$ (1.21)
Dividends per share to TDS shareholders (USD per share)	$ 0.16		$ 0.155		$ 0.48		$ 0.465
Service
Operating revenues
Total operating revenues	$ 1,017	[1]	$ 988		$ 2,988	[1]	$ 2,976
Operating expenses
Cost of goods and services	314		294		902		874
Equipment and product sales
Operating revenues
Total operating revenues	280	[1]	263		789	[1]	760
Operating expenses
Cost of goods and services	$ 291	[1]	$ 291		$ 804	[1]	$ 848
[1]	As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information.
[2]	During the three months ended September 30, 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million. Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. The TDS adjustment of $143 million is included in "Corporate, Eliminations and Other." During the three months ended September 30, 2017, TDS also recorded a goodwill impairment of $35 million related to its HMS operations included in "Corporate, Eliminations and Other."
[3]	ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard.

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 53	[1]	$ (231)	$ 155	[1]	$ (176)
Change related to retirement plan Amounts included in net periodic benefit cost for the period
Amortization of prior service cost	0		0	(1)		(1)
Comprehensive income (loss)	53		(231)	154		(177)
Less: Net income (loss) attributable to noncontrolling interests, net of tax	7		(50)	36		(42)
Comprehensive income (loss) attributable to TDS shareholders	$ 46		$ (181)	$ 118		$ (135)
[1]	As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017
Cash flows from operating activities
Net income (loss)	$ 155	[1]	$ (176)
Add (deduct) adjustments to reconcile net income (loss) to net cash flows from operating activities
Depreciation, amortization and accretion	662		632
Bad debts expense	71		68
Stock-based compensation expense	37		34
Deferred income taxes, net	31		(23)
Equity in earnings of unconsolidated entities	(121)		(101)
Distributions from unconsolidated entities	91		85
Loss on impairment of goodwill	0		262	[2]
(Gain) loss on asset disposals, net	3		16
(Gain) loss on sale of business and other exit costs, net	0		(1)
(Gain) loss on license sales and exchanges, net	(18)	[1]	(19)
Noncash interest	3		2
Changes in assets and liabilities from operations
Accounts receivable	(5)		(6)
Equipment installment plans receivable	(88)		(164)
Inventory	13		44
Accounts payable	13		(59)
Customer deposits and deferred revenues	(7)		(16)
Accrued taxes	(3)		41
Accrued interest	11		11
Other assets and liabilities	(36)		(9)
Net cash provided by operating activities	812		621
Cash flows from investing activities
Cash paid for additions to property, plant and equipment	(447)		(398)
Cash paid for acquisitions and licenses	(10)		(200)
Cash received for investments	100		0
Cash paid for investments	0		(100)
Cash received from divestitures and exchanges	28		19
Other investing activities	4		1
Net cash used in investing activities	(325)		(678)
Cash flows from financing activities
Repayment of long-term debt	(15)		(9)
TDS Common Shares reissued for benefit plans, net of tax payments	27
TDS Common Shares reissued for benefit plans, net of tax payments			(1)
U.S. Cellular Common Shares reissued for benefit plans, net of tax payments	7		0
Repurchase of TDS Preferred Shares	0		(1)
Dividends paid to TDS shareholders	(54)		(51)
Payment of debt issuance costs	(2)		0
Distributions to noncontrolling interests	(5)		(2)
Other financing activities	0		5
Net cash used in financing activities	(42)		(59)
Net increase (decrease) in cash, cash equivalents and restricted cash	445		(116)
Cash, cash equivalents and restricted cash
Beginning of period	622		904
End of period	$ 1,067		$ 788
[1]	As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information.
[2]	During the three months ended September 30, 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million. Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. The TDS adjustment of $143 million is included in "Corporate, Eliminations and Other." During the three months ended September 30, 2017, TDS also recorded a goodwill impairment of $35 million related to its HMS operations included in "Corporate, Eliminations and Other."

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions		Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents		$ 1,062	$ 619
Short-term investments		0	100
Accounts receivable
Customers and agents, less allowances of $68 and $61, respectively		930	861
Other, less allowances of $2 and $2, respectively		128	100
Inventory, net		132	145
Prepaid expenses		102	112
Income taxes receivable		3	2
Other current assets		30	27
Total current assets		2,387	1,966
Assets held for sale		42	10
Licenses		2,198	2,232
Goodwill		509	509
Other intangible assets, net of accumulated amortization of $161 and $142, respectively		260	279
Investments in unconsolidated entities		500	453
Property, plant and equipment
In service and under construction		11,873	11,742
Less: Accumulated depreciation and amortization		8,644	8,318
Property, plant and equipment, net		3,229	3,424
Other assets and deferred charges		594	422
Total assets	[1]	9,719	9,295
Current liabilities
Current portion of long-term debt		20	20
Accounts payable		365	368
Customer deposits and deferred revenues		182	223
Accrued interest		22	11
Accrued taxes		55	64
Accrued compensation		115	126
Other current liabilities		93	106
Total current liabilities		852	918
Deferred liabilities and credits
Deferred income tax liability, net		642	552
Other deferred liabilities and credits		542	495
Long-term debt, net		2,422	2,437
Commitments and contingencies
Noncontrolling interests with redemption features		11	1
TDS shareholders’ equity
Series A Common and Common Shares Authorized 290 shares (25 Series A Common and 265 Common Shares) Issued 133 shares (7 Series A Common and 126 Common Shares) Outstanding 113 shares (7 Series A Common and 106 Common Shares) and 111 shares (7 Series A Common and 104 Common Shares), respectively, Par Value ($.01 per share)		1	1
Capital in excess of par value		2,424	2,413
Treasury shares, at cost, 20 and 22 Common Shares, respectively		(563)	(669)
Accumulated other comprehensive loss		(3)	(1)
Retained earnings		2,683	2,525
Total TDS shareholders' equity		4,542	4,269
Noncontrolling interests		708	623
Total equity		5,250	4,892
Total liabilities and equity	[1]	$ 9,719	$ 9,295
[1]	The consolidated total assets as of September 30, 2018 and December 31, 2017, include assets held by consolidated variable interest entities (VIEs) of $831 million and $765 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2018 and December 31, 2017, include certain liabilities of consolidated VIEs of $17 million and $21 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 10 — Variable Interest Entities for additional information.

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Accounts receivable
Customer and agent allowances	$ 68	$ 61
Other allowances	2	2
Other intangible assets
Other intangible assets accumulated amortization	$ 161	$ 142
TDS shareholders’ equity
Authorized shares (in shares)	290,000,000	290,000,000
Issued shares (in shares)	133,000,000	133,000,000
Outstanding shares (in shares)	113,000,000	111,000,000
Variable Interest Entities VIEs
Total VIE assets that can be used to settle only the VIEs' obligations	$ 831	$ 765
Total VIE liabilities for which creditors have no recourse	$ 17	$ 21
Series A Common Shares
TDS shareholders’ equity
Authorized shares (in shares)	25,000,000	25,000,000
Issued shares (in shares)	7,000,000	7,000,000
Outstanding shares (in shares)	7,000,000	7,000,000
Par value per share (in dollars per share)	$ 0.01	$ 0.01
Common Shares
TDS shareholders’ equity
Authorized shares (in shares)	265,000,000	265,000,000
Issued shares (in shares)	126,000,000	126,000,000
Outstanding shares (in shares)	106,000,000	104,000,000
Par value per share (in dollars per share)	$ 0.01	$ 0.01
Treasury shares at cost (in shares)	20,000,000	22,000,000

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions	Total	Series A Common and Common shares	Capital in excess of par value	Treasury shares	Accumulated other comprehensive income (loss)	Retained earnings	Total TDS shareholders' equity	Preferred shares	Noncontrolling interests
Beginning balance at Dec. 31, 2016	$ 4,750	$ 1	$ 2,386	$ (698)	$ 1	$ 2,454	$ 4,144	$ 1	$ 605
Net income (loss) attributable to TDS shareholders	(134)					(134)	(134)
Net income (loss) attributable to noncontrolling interests classified as equity	(42)						0		(42)
Other comprehensive loss	(1)				(1)		(1)
TDS Common and Series A Common share dividends	(51)					(51)	(51)
Redemption of Preferred shares	(1)						0	(1)
Dividend reinvestment plan	8			10		(2)	8
Incentive and compensation plans	(1)			9		(10)	(1)
Adjust investment in subsidiaries for repurchases, issuances and other compensation plans	20		5				5		15
Stock-based compensation awards	13		13				13
Distributions to noncontrolling interests	(2)						0		(2)
Ending balance at Sep. 30, 2017	4,559	1	2,404	(679)	0	2,257	3,983	$ 0	576
Cumulative effect of accounting changes	193				(1)	163	162		31
Beginning balance at Dec. 31, 2017	4,892	1	2,413	(669)	(1)	2,525	4,269		623
Net income (loss) attributable to TDS shareholders	119					119	119
Net income (loss) attributable to noncontrolling interests classified as equity	23						0		23
Other comprehensive loss	(1)				(1)		(1)
TDS Common and Series A Common share dividends	(54)					(54)	(54)
Dividend reinvestment plan	10		1	21		(12)	10
Incentive and compensation plans	27			85		(58)	27
Adjust investment in subsidiaries for repurchases, issuances and other compensation plans	33						0		33
Stock-based compensation awards	10		10				10
Distributions to noncontrolling interests	(2)						0		(2)
Ending balance at Sep. 30, 2018	$ 5,250	$ 1	$ 2,424	$ (563)	$ (3)	$ 2,683	$ 4,542		$ 708

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accounting policies of Telephone and Data Systems, Inc. (TDS) conform to accounting principles generally accepted in the United States of America (GAAP) as set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). The consolidated financial statements include the accounts of TDS and subsidiaries in which it has a controlling financial interest, including TDS’ 82% -owned subsidiary, United States Cellular Corporation (U.S. Cellular) and TDS’ wholly-owned subsidiary, TDS Telecommunications LLC (TDS Telecom). In addition, the consolidated financial statements include certain entities in which TDS has a variable interest that require consolidation under GAAP. All material intercompany accounts and transactions have been eliminated. TDS’ business segments reflected in this Quarterly Report on Form 10-Q for the period ended September 30, 2018 , are U.S. Cellular, Wireline, and Cable. TDS’ non-reportable other business activities are presented as “Corporate, Eliminations and Other”, which includes the operations of TDS’ wholly-owned hosted and managed services (HMS) subsidiary, which operates under the OneNeck IT Solutions brand, and its wholly-owned subsidiary Suttle-Straus, Inc. (Suttle-Straus). HMS’ and Suttle-Straus’ financial results were not significant to TDS’ operations. All of TDS’ segments operate only in the United States, except for HMS, which includes an insignificant foreign operation. See Note 12 — Business Segment Information for summary financial information on each business segment. The unaudited consolidated financial statements included herein have been prepared by TDS pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. However, TDS believes that the disclosures included herein are adequate to make the information presented not misleading. Certain numbers included herein are rounded to millions for ease of presentation; however, certain calculated amounts and percentages are determined using the unrounded numbers. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in TDS’ Annual Report on Form 10-K (Form 10-K) for the year ended December 31, 2017 . The accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring items, unless otherwise disclosed) necessary for the fair statement of TDS’ financial position as of September 30, 2018 and December 31, 2017 , its results of operations and comprehensive income for the three and nine months ended September 30, 2018 and 2017 , and its cash flows and changes in equity for the nine months ended September 30, 2018 and 2017 . These results are not necessarily indicative of the results to be expected for the full year. TDS has not changed its significant accounting and reporting policies from those disclosed in its Form 10-K for the year ended December 31, 2017 , except as described below and as disclosed in Note 2 — Revenue Recognition and Note 8 — Investments in Unconsolidated Entities . Change in Reportable Segments TDS re-evaluated internal reporting roles with regard to its HMS business unit and, as a result, changed its reportable segments. Effective January 1, 2018, HMS was considered a non-reportable segment and is no longer being reported under TDS Telecom. This change enables TDS Telecom to continue to successfully execute on the Wireline and Cable segments’ shared strategy to be the preferred service provider in its markets. Additionally, this change allows HMS to leverage TDS’ corporate IT resources, to improve operations and customer service, and better position itself for growth. Prior periods have been recast to conform to this revised presentation. See Note 12 — Business Segment Information for additional information on TDS’ reportable segments. Restricted Cash TDS presents restricted cash with cash and cash equivalents in the Consolidated Statement of Cash Flows. The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheet to the total of the amounts in the Consolidated Statement of Cash Flows as of September 30, 2018 and December 31, 2017 . September 30, 2018 December 31, 2017 (Dollars in millions) Cash and cash equivalents $ 1,062 $ 619 Restricted cash included in Other current assets 5 3 Cash, cash equivalents and restricted cash in the statement of cash flows $ 1,067 $ 622 Franchise Rights Effective January 1, 2018, TDS prospectively changed its estimated useful life for cable video franchise rights from indefinite-lived to 15 years due primarily to the effects of increasing competition and advancements in technology for delivering and consuming video programming. Commensurate with this change, TDS reviewed its cable video franchise rights for impairment, and noted that no impairment existed as of January 1, 2018. As a result, Depreciation, amortization and accretion increased $4 million , calculated on a straight-line basis, and Net income decreased $3 million or $0.03 per share (Basic and Diluted) for the three months ended September 30, 2018 . For the nine months ended September 30, 2018 , Depreciation, amortization and accretion increased $13 million , calculated on a straight-line basis, and Net income decreased $10 million or $0.09 per share (Basic) and $0.08 per share (Diluted). Recently Adopted Accounting Pronouncements In March 2017, the FASB issued Accounting Standards Update 2017-07, Compensation - Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost (ASU 2017-07). ASU 2017-07 requires TDS to report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net periodic benefit cost must be presented separately from the service cost component and outside of Operating income in the Consolidated Statement of Operations. The new accounting standard also specifies that only the service cost component of net benefit cost is eligible for capitalization. TDS adopted ASU 2017-07 retrospectively on January 1, 2018, and prior periods have been recast to reflect ASU 2017-07. As a result of the adoption of ASU 2017-07, Selling, general and administrative expenses for the three and nine months ended September 30, 2017 , increased by $1 million and $3 million from previously reported amounts, with a corresponding increase in Other, net in the Consolidated Statement of Operations. This change did not have an impact on Income before income taxes, Net income, or Earnings per share for the three and nine months ended September 30, 2017 , nor did it have a cumulative impact to Retained earnings as of the date presented. Recently Issued Accounting Pronouncements Not Yet Adopted In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (ASU 2016-02) and has since amended the standard with Accounting Standards Update 2018-01, Leases: Land Easement Practical Expedient for Transition to Topic 842 , Accounting Standards Update 2018-10, Codification Improvements to Topic 842, Leases , and Accounting Standards Update 2018-11, Leases: Targeted Improvements . ASU 2016-02, as amended, requires lessees to record a right-of-use asset and lease liability for almost all leases. This ASU does not substantially impact the lessor accounting model. However, some changes to the lessor accounting guidance were made to align with lessee accounting changes within ASC 842, Leases and certain key aspects of ASC 606, Revenue from Contracts with Customers . Early adoption is permitted; however, TDS plans to adopt ASU 2016-02, as amended, using a modified retrospective method when required on January 1, 2019. Under this method, a cumulative effect adjustment to retained earnings is recognized upon adoption and the guidance is applied prospectively. TDS has identified that new systems, processes and controls are required to adopt ASU 2016-02, as amended, and is in the process of implementing a new lease management and accounting system to assist in the application of the new standard. The adoption of ASU 2016-02, as amended, is not expected to have a material impact on TDS’ results of operations, but it is expected to result in a substantial increase to assets and liabilities on TDS' balance sheet. In June 2016, the FASB issued Accounting Standards Update 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13). ASU 2016-13 requires entities to use a new forward-looking, expected loss model to estimate credit losses. It also requires additional disclosure relating to the credit quality of trade and other receivables, including information relating to management’s estimate of credit allowances. TDS is required to adopt ASU 2016-13 on January 1, 2020, using the modified retrospective approach. Early adoption is permitted as of January 1, 2019; however, TDS does not intend to adopt early. TDS is evaluating the effects that adoption of ASU 2016-13 will have on its financial position, results of operations and disclosures. In June 2018, the FASB issued Accounting Standards Update 2018-07 , Compensation - Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting (ASU 2018-07). ASU 2018-07 expands the scope of ASC 718, Compensation—Stock Compensation , which currently only includes share-based payments issued to employees, to also include share-based payments issued to nonemployees for goods and services. TDS is required to adopt ASU 2018-07 on January 1, 2019, using the modified retrospective approach. Early adoption is permitted. The adoption of ASU 2018-07 is not expected to have a significant impact on TDS’ financial position or results of operations. In August 2018, the FASB issued Accounting Standards Update 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans (ASU 2018-14). ASU 2018-14 modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments in ASU 2018-14 were developed as part of the FASB's broader disclosure framework project, which aims to improve the effectiveness of disclosure requirements. TDS is required to adopt ASU 2018-14 retrospectively on January 1, 2020. Early adoption is permitted. The adoption of ASU 2018-14 will not impact TDS’ financial position or results of operations. TDS is evaluating the effects that adoption of ASU 2018-14 will have on its disclosures. In August 2018, the FASB issued Accounting Standards Update 2018-15, Intangibles - Goodwill and Other - Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (ASU 2018-15). ASU 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the existing guidance for capitalizing implementation costs for an arrangement that has a software license. The service element of a hosting arrangement will continue to be expensed as incurred. Any capitalized implementation costs will be amortized over the period of the service contract. TDS is required to adopt ASU 2018-15 on January 1, 2020, either retrospectively or prospectively to eligible costs incurred on or after the date that this guidance is first applied. Early adoption is permitted. TDS is evaluating the effects that adoption of ASU 2018-15 will have on its financial position and results of operations. Amounts Collected from Customers and Remitted to Governmental Authorities TDS records amounts collected from customers and remitted to governmental authorities on a net basis within a tax liability account if the tax is assessed upon the customer and TDS merely acts as an agent in collecting the tax on behalf of the imposing governmental authority. If the tax is assessed upon TDS, then amounts collected from customers as recovery of the tax are recorded in Service revenues and amounts remitted to governmental authorities are recorded in Selling, general and administrative expenses in the Consolidated Statement of Operations. The amounts recorded gross in revenues that are billed to customers and remitted to governmental authorities totaled $22 million and $67 million for the three and nine months ended September 30, 2018 , respectively, and $20 million and $58 million for the three and nine months ended September 30, 2017 , respectively.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Change in Accounting Policy In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers and has since amended the standard with Accounting Standards Update 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date , Accounting Standards Update 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net), Accounting Standards Update 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing , Accounting Standards Update 2016-12, Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients , and Accounting Standards Update 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers , collectively referred to hereinafter as ASU 2014-09. These standards replace existing revenue recognition rules with a single comprehensive model to use in accounting for revenue arising from contracts with customers. In February 2017, the FASB issued Accounting Standards Update 2017-05, Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets: Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets (ASU 2017-05). ASU 2017-05 clarifies how entities account for the derecognition of a nonfinancial asset and adds guidance for partial sales of nonfinancial assets. TDS adopted the provisions of ASU 2014-09 and ASU 2017-05 and applied them to all contracts as of January 1, 2018, using a modified retrospective method. Under this method, the new accounting standard is applied only to the most recent period presented, recognizing the cumulative effect of the accounting change as an adjustment to the beginning balance of retained earnings. Accordingly, prior periods have not been recast to reflect the new accounting standard. The cumulative effect of applying the provisions of ASU 2014-09 resulted in an increase of $163 million in retained earnings as of January 1, 2018. ASU 2017-05 had no impact to retained earnings as of January 1, 2018. As a practical expedient, TDS groups similar contracts or similar performance obligations together into portfolios of contracts or performance obligations if doing so does not result in a significant difference from applying the new accounting standard to the individual contracts. TDS applies this grouping method for the following types of transactions: device activation fees, contract acquisition costs, contract fulfillment costs, and certain customer promotions. Contract portfolios will be recognized over the respective expected customer lives or terms of the contracts. The line items impacted by the adoption of ASU 2014-09 and ASU 2017-05 in the Consolidated Statement of Operations and the Consolidated Balance Sheet are presented below. Consolidated Statement of Operations Three Months Ended September 30, 2018 Results under prior accounting standards Adjustment As reported (Dollars and shares in millions, except per share amounts) Operating revenues Service $ 1,045 $ (28 ) $ 1,017 Equipment and product sales 261 19 280 Total operating revenues 1,306 (9 ) 1,297 Cost of equipment and products 294 (3 ) 291 Selling, general, and administrative 422 (1 ) 421 Total operating expenses 1,250 (4 ) 1,246 Operating income (loss) 56 (5 ) 51 Income (loss) before income taxes 63 (5 ) 58 Income tax expense (benefit) 6 (1 ) 5 Net income (loss) 56 (3 ) 53 Less: Net income (loss) attributable to noncontrolling interests, net of tax 8 (1 ) 7 Net income (loss) attributable to TDS shareholders 49 (3 ) 46 Net income (loss) available to TDS common shareholders 49 (3 ) 46 Basic earnings (loss) per share available to TDS common shareholders $ 0.44 $ (0.03 ) $ 0.41 Diluted earnings (loss) per share available to TDS common shareholders $ 0.43 $ (0.02 ) $ 0.41 Numbers may not foot due to rounding Nine Months Ended September 30, 2018 Results under prior accounting standards Adjustment As reported (Dollars and shares in millions, except per share amounts) Operating revenues Service $ 3,075 $ (87 ) $ 2,988 Equipment and product sales 728 61 789 Total operating revenues 3,803 (26 ) 3,777 Cost of equipment and products 812 (8 ) 804 Selling, general and administrative 1,229 3 1,232 (Gain) loss on license sales and exchanges, net (17 ) (1 ) (18 ) Total operating expenses 3,591 (6 ) 3,585 Operating income (loss) 212 (20 ) 192 Income (loss) before income taxes 223 (20 ) 203 Income tax expense (benefit) 53 (5 ) 48 Net income (loss) 170 (15 ) 155 Less: Net income (loss) attributable to noncontrolling interests, net of tax 38 (2 ) 36 Net income (loss) attributable to TDS shareholders 131 (12 ) 119 Net income (loss) available to TDS common shareholders 131 (12 ) 119 Basic earnings (loss) per share available to TDS common shareholders $ 1.17 $ (0.11 ) $ 1.06 Diluted earnings (loss) per share available to TDS common shareholders $ 1.15 $ (0.11 ) $ 1.04 Numbers may not foot due to rounding The decrease in Service revenues and the increase in Equipment and product sales revenues are driven primarily by differences in the timing and classification of revenue recognized for certain arrangements with multiple performance obligations and ceasing to record deferred imputed interest and the resulting interest income on equipment installment contracts. Under prior accounting standards, revenues were allocated to deliverables using the relative selling price method, where consideration was allocated to each element on the basis of its relative selling price. Revenue recognized for the delivered items was limited to the amount due from the customer that was not contingent upon the delivery of additional products or services. Under ASU 2014-09, the revenue allocation of the transaction price is based on the relative standalone selling prices of the individual performance obligations in the customer’s contract, and the resulting revenue attributable to each is recognized as control over the performance obligation is transferred to the customer. This has resulted in increased Equipment and product sales revenues as more revenue is allocated to discounted equipment than under prior accounting standards. Under prior accounting standards, TDS deferred imputed interest related to equipment installment plan receivable contracts that exceeded twelve months, and recognized the corresponding interest income over the contract period in Service revenues. Under the provisions of ASU 2014-09, TDS has determined that equipment installment plan contracts do not contain a significant financing component, and accordingly, TDS ceased recording deferred imputed interest and the resulting interest income on equipment installment contracts upon the adoption of ASU 2014-09. Cost of equipment and products decreased due to a change in timing of recognition of cost of goods sold in the agent channel. Under prior accounting standards, Equipment and product sales to agents and the related Cost of equipment and products was recognized when equipment was sold through from the agent to end user customers. In accordance with the provisions of ASU 2014-09, such amounts are recognized when TDS delivers the equipment to the agent. Selling, general and administrative expenses include the amortization of contract acquisition and contract fulfillment costs that are capitalized under ASU 2014-09. Under ASU 2017-05, (Gain) loss on license sales and exchanges, net is calculated by subtracting the carrying amount of the distinct asset being disposed from the consideration measured and allocated to that distinct asset. With respect to license exchange transactions, the consideration, or transaction price, is the fair value of the licenses received. Under prior accounting standards, the transaction price was typically the fair value of the licenses surrendered. Consolidated Balance Sheet As of September 30, 2018 Results under prior accounting standards Adjustment As reported (Dollars in millions) Accounts receivable Customers and agents, less allowances $ 871 $ 59 $ 930 Prepaid expenses 118 (16 ) 102 Other current assets 26 4 30 Total current assets 2,340 47 2,387 Licenses 2,197 1 2,198 Investments in unconsolidated entities 485 15 500 Other assets and deferred charges 421 173 594 Total assets 9,483 236 9,719 Customer deposits and deferred revenues 194 (12 ) 182 Accrued taxes 58 (3 ) 55 Other current liabilities 90 3 93 Total current liabilities 863 (11 ) 852 Deferred income tax liability, net 586 56 642 Other deferred liabilities and credits 530 12 542 Retained earnings 2,533 150 2,683 Total TDS shareholders' equity 4,392 150 4,542 Noncontrolling interests 680 28 708 Total equity 5,072 178 5,250 Total liabilities and equity $ 9,483 $ 236 $ 9,719 Numbers may not foot due to rounding As a result of adoption of ASU 2014-09, TDS recorded short-term and long-term contract assets and contract liabilities in its Consolidated Balance Sheet as of September 30, 2018 . Under ASU 2014-09, the timing of recognition of revenue for each performance obligation may differ from the timing of the customer billing, creating a contract asset or contract liability. See Contract Balances below for additional information. Contract assets are included in Other current assets if short-term in nature or Other assets and deferred charges if long-term in nature. Short-term contract liabilities are classified as Customer deposits and deferred revenues and long-term contract liabilities are included in Other deferred liabilities and credits. Accounts receivable increased as a result of TDS ceasing to record deferred imputed interest. Certain prepaid expenses decreased due to a change in timing of recognition of sales of equipment to agents. Investments in unconsolidated entities increased due to the cumulative effect of applying the provisions of ASU 2014-09 to certain of TDS’ equity method investments as of January 1, 2018. Deferred income tax liabilities, net, increased due to the provisions of ASU 2014-09 increasing the net basis of assets on a U.S. GAAP basis, without a corresponding increase in tax basis. Contract cost assets have also been created as a result of ASU 2014-09 due to capitalization of fulfillment costs and costs to obtain a new contract. See Contract Cost Assets below for additional information. Nature of goods and services The following is a description of principal activities from which TDS generates its revenues. Services and products Nature, timing of satisfaction of performance obligations, and significant payment terms Wireless services Wireless service includes voice, messaging and data services. Revenue is recognized in Service revenues as wireless service is provided to the customer. Wireless services generally are billed and paid in advance on a monthly basis. Wireless devices and accessories U.S. Cellular offers a comprehensive range of wireless devices such as handsets, modems, mobile hotspots, home phones and tablets for use by its customers, as well as accessories. U.S. Cellular also sells wireless devices to agents and other third-party distributors for resale. U.S. Cellular frequently discounts wireless devices sold to new and current customers. U.S. Cellular also offers customers the option to purchase certain devices under installment contracts over a specified time period. For certain equipment installment plans, after a specified period of time, the customer may have the right to upgrade to a new device. Such upgrades require the customer to enter into an equipment installment contract for the new device, and transfer the existing device to U.S. Cellular. U.S. Cellular recognizes revenue in Equipment and product sales revenues when control of the device or accessory is transferred to the customer, which is generally upon delivery. Wireless roaming U.S. Cellular receives roaming revenues when other wireless carriers’ customers use U.S. Cellular’s wireless systems. U.S. Cellular recognizes revenue in Service revenues when the roaming service is provided to the other carrier’s customer. Wireless Eligible Telecommunications Carrier (ETC) Revenues Telecommunications companies may be designated by states, or in some cases by the FCC, as an ETC to receive support payments from the Universal Service Fund if they provide specified services in “high cost” areas. ETC revenues recognized in the reporting period represent the amounts which U.S. Cellular is entitled to receive for such period, as determined and approved in connection with U.S. Cellular’s designation as an ETC in various states. Wireless tower rents U.S. Cellular receives tower rental revenues when another carrier leases tower space on a U.S. Cellular owned tower. U.S. Cellular recognizes revenue in Service revenues in the period during which the services are provided. Activation fees TDS charges its end customers activation fees in connection with the sale of certain services and equipment. Activation fees charged by TDS Telecom in conjunction with a service offering are deferred and recognized over the average customer’s service period. These fees charged at U.S. Cellular are deferred and recognized over the period benefitted. Wireline services Wireline services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Wireline services are generally billed and paid in advance on a monthly basis. Wireline wholesale revenues Wholesale revenues include network access services primarily to interexchange and wireless carriers for carrying data and voice traffic on TDS Telecom’s network, special access services and state and federal support payments, including A-CAM. Wholesale revenues are recorded as the related service is provided. Cable services Cable services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Cable services are generally billed and paid in advance on a monthly basis. IT hardware sales TDS recognizes equipment revenue when it no longer has any requirements to perform, when title has passed and when the products are accepted by the customer. Hosted and managed services HMS Service revenues consist of cloud and hosting solutions, managed services, Enterprise Resource Planning (ERP) application management, colocation services, and IT hardware related maintenance and professional services. Revenues related to these services are recognized as services are provided. Significant Judgments U.S. Cellular and TDS Telecom sell bundled service and equipment offerings. In these instances, TDS recognizes its revenue based on the relative standalone selling prices for each distinct service or equipment performance obligation, or bundles thereof. TDS estimates the standalone selling price of the device or accessory to be its retail price excluding discounts. TDS estimates the standalone selling price of wireless service to be the price offered to customers on month-to-month contracts. Revenues from sales of equipment and products are recognized when control has transferred to the customer. Service revenues are recognized as the related service is provided. Services are deemed to be highly interrelated when the method and timing of transfer and performance risk are the same. Highly interrelated services that are determined to not be distinct have been grouped into a single performance obligation. Each month of services promised is a performance obligation. The series of monthly service performance obligations promised over the course of the contract are combined into a single performance obligation for purposes of the allocation. TDS has made judgments regarding transaction price, including but not limited to issues relating to variable consideration, time value of money and returns. When determined to be significant in the context of the contract, these items are considered in the valuation of transaction price at contract inception or modification, as appropriate. Disaggregation of Revenue In the following table, revenue is disaggregated by type of service and timing of revenue recognition. Service revenues are recognized over time and Equipment sales are point in time. TDS Telecom Three Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 659 $ — $ — $ — $ — $ 659 Inbound roaming 50 — — — — 50 Residential — 81 47 128 — 128 Commercial — 46 10 56 — 56 Wholesale — 50 — 50 — 50 Other service 34 — — — 18 52 Service revenues from contracts with customers 743 176 58 233 18 995 Equipment and product sales 242 — — — 38 280 Total revenues from contracts with customers 1 $ 985 $ 176 $ 58 $ 234 $ 56 $ 1,275 Numbers may not foot due to rounding. 1 These amounts do not include revenues outside the scope of ASU 2014-09; therefore, revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations. TDS Telecom Nine Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 1,960 $ — $ — $ — $ — $ 1,960 Inbound roaming 116 — — — — 116 Residential — 241 140 381 — 381 Commercial — 140 30 170 — 170 Wholesale — 143 — 143 — 143 Other service 99 — — (1 ) 52 150 Service revenues from contracts with customers 2,175 524 170 693 52 2,920 Equipment and product sales 692 1 — 1 96 789 Total revenues from contracts with customers 1 $ 2,867 $ 525 $ 170 $ 694 $ 148 $ 3,709 Numbers may not foot due to rounding. 1 These amounts do not include revenues outside the scope of ASU 2014-09; therefore, revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations. Contract Balances For contracts that involve multiple element service and equipment offerings, the transaction price is allocated to each performance obligation based on its relative standalone selling price. When payment is collected in advance of delivery of goods or services, a contract liability is recorded. A contract asset is recorded when revenue is recognized in advance of TDS’ right to receive consideration. Once there is an unconditional right to receive the consideration, TDS bills the customer under the terms of the respective contract and the amounts are recorded as receivables. TDS recognizes Equipment and product sales revenue when the equipment is delivered to the customer and a corresponding contract asset or liability is recorded for the difference between the amount of revenue recognized and the amount billed to the customer in cases where discounts are offered. The contract asset or liability is reduced over the contract term as service is provided and billed to the customer. The accounts receivable balance related to amounts billed and not paid on contracts with customers, net of allowances, is shown in the table below. Bad debts expense recognized for the three and nine months ended September 30, 2018 , related to receivables was $27 million and $70 million , respectively. September 30, 2018 (Dollars in millions) Accounts receivable Customer and agents $ 926 Other 98 Total 1 $ 1,024 1 These amounts do not include accounts receivable related to revenues outside the scope of ASU 2014-09; therefore, accounts receivable line items presented in this table will not agree to amounts presented in the Consolidated Balance Sheet. The following table provides a rollforward of contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet. Contract Assets (Dollars in millions) Balance at December 31, 2017 $ — Change in accounting policy 28 Contract additions 20 Terminated contracts (1 ) Reclassified to receivables (35 ) Balance at September 30, 2018 $ 12 The following table provides a rollforward of 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. Contract Liabilities (Dollars in millions) Balance at December 31, 2017 $ — Change in accounting policy - Deferred revenues reclassification 1 209 Change in accounting policy - Retained earnings impact (22 ) Contract additions 137 Revenue recognized (137 ) Balance at September 30, 2018 $ 187 1 This amount represents TDS' obligation to transfer goods or services to customers for which it had received payment and classified as deferred revenue at December 31, 2017. Transaction price allocated to the remaining performance obligations The following table includes estimated service revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. The estimates represent service revenue to be recognized when services are delivered to customers pursuant to service plan contracts. These estimates are based on contracts in place as of September 30, 2018 , and may vary from actual results due to future contract modifications. As a practical expedient, revenue related to contracts of less than one year, generally contracts with month-to-month customers, are excluded from these estimates. Service Revenue (Dollars in millions) Remainder of 2018 $ 211 2019 220 Thereafter 116 Total $ 547 TDS has certain contracts at U.S. Cellular and TDS Telecom in which it bills an amount equal to a fixed per-unit price multiplied by a variable quantity (e.g., roaming agreements with other carriers). Because TDS invoices for such items in an amount that corresponds directly with the value of the performance completed to date, TDS may recognize revenue in that amount. As a practical expedient, these contracts are excluded from the estimate of future revenues expected to be recognized related to performance obligations that are unsatisfied as of the end of a reporting period. Contract Cost Assets TDS expects that incremental commission fees paid as a result of obtaining contracts are recoverable and therefore TDS capitalizes these costs. As a practical expedient, costs with an amortization period of one year or less are not capitalized. TDS also incurs fulfillment costs, such as installation costs, where there is an expectation that a future benefit will be realized. Capitalized commission fees and fulfillment costs are amortized based on the transfer of the goods or services to which the assets relate, typically the contract term which ranges from thirteen months to five years. Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows: September 30, 2018 (Dollars in millions) Costs to obtain contracts Sales commissions $ 149 Fulfillment costs Installation costs 10 Total contract cost assets $ 159 Amortization of contract cost assets was $31 million and $93 million for the three and nine months ended September 30, 2018 , respectively, and was included in Selling, general and administrative expense. There was no impairment loss recognized for the three and nine months ended September 30, 2018 , related to contract cost assets.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements As of September 30, 2018 and December 31, 2017 , TDS did not have any material financial or nonfinancial assets or liabilities that were required to be recorded at fair value in its Consolidated Balance Sheet in accordance with GAAP. The provisions of GAAP establish a fair value hierarchy that contains three levels for inputs used in fair value measurements. Level 1 inputs include quoted market prices for identical assets or liabilities in active markets. Level 2 inputs include quoted market prices for similar assets and liabilities in active markets or quoted market prices for identical assets and liabilities in inactive markets. Level 3 inputs are unobservable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. A financial instrument’s level within the fair value hierarchy is not representative of its expected performance or its overall risk profile and, therefore, Level 3 assets are not necessarily higher risk than Level 2 assets or Level 1 assets. TDS has applied the provisions of fair value accounting for purposes of computing the fair value of financial instruments for disclosure purposes as displayed below. Level within the Fair Value Hierarchy September 30, 2018 December 31, 2017 Book Value Fair Value Book Value Fair Value (Dollars in millions) Cash and cash equivalents 1 $ 1,062 $ 1,062 $ 619 $ 619 Short-term investments 1 — — 100 100 Long-term debt Retail 2 1,753 1,762 1,753 1,783 Institutional 2 534 528 534 522 Other 2 185 185 194 194 The fair values of Cash and cash equivalents and Short-term investments approximate their book values due to the short-term nature of these financial instruments. Long-term debt excludes capital lease obligations, other installment arrangements, the current portion of Long-term debt and debt financing costs. The fair value of “Retail” Long-term debt was estimated using market prices for TDS’ 7.0% Senior Notes, 6.875% Senior Notes, 6.625% Senior Notes and 5.875% Senior Notes, and U.S. Cellular’s 6.95% Senior Notes, 7.25% 2063 Senior Notes and 7.25% 2064 Senior Notes. TDS’ “Institutional” debt consists of U.S. Cellular’s 6.7% Senior Notes which are traded over the counter. TDS’ “Other” debt consists of a senior term loan credit agreement and other borrowings with financial institutions. TDS estimated the fair value of its Institutional and Other debt through a discounted cash flow analysis using the interest rates or estimated yield to maturity for each borrowing, which ranged from 4.75% to 6.88% and 4.74% to 7.13% at September 30, 2018 and December 31, 2017 , respectively.

Equipment Installment Plans

Equipment Installment Plans	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Equipment Installment Plans	Equipment Installment Plans TDS sells devices to customers under equipment installment plans over a specified time period. For certain equipment installment plans, after a specified period of time or amount of payments, the customer may have the right to upgrade to a new device and have the remaining unpaid equipment installment contract balance waived, subject to certain conditions, including trading in the original device in good working condition and signing a new equipment installment contract. TDS values this trade-in right as a guarantee liability. The guarantee liability is initially measured at fair value and is determined based on assumptions including the probability and timing of the customer upgrading to a new device and the fair value of the device being traded-in at the time of trade-in. When a customer exercises the trade-in option, both the outstanding receivable and guarantee liability balances related to the respective device are reduced to zero, and the value of the used device that is received in the transaction is recognized as inventory. If the customer does not exercise the trade-in option at the time of eligibility, TDS begins amortizing the liability and records this amortization as additional equipment revenue. As of September 30, 2018 and December 31, 2017 , the guarantee liability related to these plans was $11 million and $15 million , respectively, and is reflected in Customer deposits and deferred revenues in the Consolidated Balance Sheet. The following table summarizes equipment installment plan receivables as of September 30, 2018 and December 31, 2017 . September 30, 2018 December 31, 2017 (Dollars in millions) Equipment installment plan receivables, gross $ 919 $ 873 Deferred interest — (80 ) Equipment installment plan receivables, net of deferred interest 919 793 Allowance for credit losses (67 ) (65 ) Equipment installment plan receivables, net $ 852 $ 728 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 537 $ 428 Other assets and deferred charges (Non-current portion) 315 300 Equipment installment plan receivables, net $ 852 $ 728 TDS uses various inputs, including internal data, information from the credit bureaus and other sources, to evaluate the credit profiles of its customers. From this evaluation, a credit class is assigned to the customer that determines the number of eligible lines, the amount of credit available, and the down payment requirement, if any. Customers assigned to credit classes requiring no down payment represent a lower risk category, whereas those assigned to credit classes requiring a down payment represent a higher risk category. The balance and aging of the equipment installment plan receivables on a gross basis by credit category were as follows: September 30, 2018 December 31, 2017 Lower Risk Higher Risk Total Lower Risk Higher Risk Total (Dollars in millions) Unbilled $ 848 $ 21 $ 869 $ 807 $ 20 $ 827 Billed — current 32 1 33 31 1 32 Billed — past due 15 2 17 12 2 14 Equipment installment plan receivables, gross $ 895 $ 24 $ 919 $ 850 $ 23 $ 873 Activity for the nine months ended September 30, 2018 and 2017 , in the allowance for credit losses balance for the equipment installment plan receivables was as follows: September 30, 2018 September 30, 2017 (Dollars in millions) Allowance for credit losses, beginning of period $ 65 $ 50 Bad debts expense 43 42 Write-offs, net of recoveries (41 ) (34 ) Allowance for credit losses, end of period $ 67 $ 58

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes TDS’ effective tax rate on Income before income taxes for the three and nine months ended September 30, 2018 , was 7.3% and 23.9% , respectively. The effective tax rate is lower than normal due primarily to an income tax accounting method change that accelerated tax depreciation on certain assets for the 2017 tax year, resulting in a discrete tax benefit recorded in the third quarter of 2018. The effective tax rate for the three and nine months ended September 30, 2017, was not meaningful due primarily to the recognition of a loss on impairment of goodwill during the third quarter of 2017. Due to difficulty in reliably projecting an annual tax rate, TDS calculated income taxes for the nine months ended September 30, 2017, based on an estimated year-to-date tax rate. In December 2017, the Tax Act was signed into law. Following the guidance of the FASB’s Accounting Standards Update 2018-05, Income Taxes: Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 , Income tax expense (benefit) for the year ended December 31, 2017 , included a provisional estimate for the impact of the Tax Act on TDS’ 2017 depreciation deduction. TDS has now completed a full analysis of contracts and agreements related to fixed assets placed in service during 2017 and Income tax expense (benefit) for the three and nine months ended September 30, 2018 , includes a benefit of $1 million and $4 million , respectively, related to this final adjustment.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share Basic earnings (loss) per share available to TDS common shareholders is computed by dividing Net income (loss) available to TDS common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share available to TDS common shareholders is computed by dividing Net income (loss) available to TDS common shareholders by the weighted average number of common shares outstanding during the period adjusted to include the effects of potentially dilutive securities. Potentially dilutive securities primarily include incremental shares issuable upon the exercise of outstanding stock options and the vesting of performance and restricted stock units. The amounts used in computing earnings (loss) per common share and the effects of potentially dilutive securities on the weighted average number of common shares were as follows: Three Months Ended Nine Months Ended 2018 2017 2018 2017 (Dollars and shares in millions, except per share amounts) Basic earnings (loss) per share available to TDS common shareholders: Net income (loss) available to TDS common shareholders used in basic earnings (loss) per share $ 46 $ (181 ) $ 119 $ (134 ) Adjustments to compute diluted earnings (loss): Noncontrolling interest adjustment — — (2 ) — Net income (loss) available to TDS common shareholders used in diluted earnings (loss) per share $ 46 $ (181 ) $ 117 $ (134 ) Weighted average number of shares used in basic earnings (loss) per share: Common Shares 105 104 105 104 Series A Common Shares 7 7 7 7 Total 112 111 112 111 Effects of dilutive securities 2 — 1 — Weighted average number of shares used in diluted earnings (loss) per share 114 111 113 111 Basic earnings (loss) per share available to TDS common shareholders $ 0.41 $ (1.64 ) $ 1.06 $ (1.21 ) Diluted earnings (loss) per share available to TDS common shareholders $ 0.41 $ (1.64 ) $ 1.04 $ (1.21 ) Certain Common Shares issuable upon the exercise of stock options, vesting of performance and restricted stock units or conversion of preferred shares were not included in average diluted shares outstanding for the calculation of Diluted earnings (loss) per share available to TDS common shareholders because their effects were antidilutive. The number of such Common Shares excluded was 3 million and 4 million for the three and nine months ended September 30, 2018 , respectively, and 5 million and 6 million for the three and nine months ended September 30, 2017 , respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Activity related to Licenses for the nine months ended September 30, 2018 , is presented below: Licenses (Dollars in millions) Balance at December 31, 2017 $ 2,232 Acquisitions 2 Transferred to Assets held for sale (42 ) Divestitures (11 ) Exchanges - Licenses received 18 Exchanges - Licenses surrendered (1 ) Balance at September 30, 2018 $ 2,198

Investments In Unconsolidated E

Investments In Unconsolidated Entities	9 Months Ended
	Sep. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investments in Unconsolidated Entities	Investments in Unconsolidated Entities Investments in unconsolidated entities consist of amounts invested in wireless and wireline entities in which TDS holds a noncontrolling interest. On January 1, 2018, TDS adopted Accounting Standards Update 2016-01, Financial Instruments – Overall: Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01) using the modified retrospective approach. Accordingly, prior periods have not been recast to reflect the new accounting principle. Equity securities are measured at fair value with changes in value recognized in Net income. The cumulative effect of applying the provisions of ASU 2016-01 resulted in an increase of $ 1 million in retained earnings as of January 1, 2018. TDS’ Investments in unconsolidated entities are accounted for using either the equity method or measurement alternative method as shown in the table below. The measurement alternative method was elected for investments without readily determinable fair values formerly accounted for under the cost method. The measurement alternative fair value represents cost minus any impairments plus or minus any observable price changes. TDS did not have an impairment or observable price change related to these investments for the three and nine months ended September 30, 2018 . September 30, 2018 December 31, 2017 (Dollars in millions) Equity method investments $ 481 $ 435 Measurement alternative method investments 19 18 Total investments in unconsolidated entities $ 500 $ 453 The following table, which is based in part on information provided by third parties, summarizes the combined results of operations of TDS’ equity method investments. Three Months Ended Nine Months Ended 2018 2017 2018 2017 (Dollars in millions) Revenues $ 1,699 $ 1,596 $ 5,023 $ 4,848 Operating expenses 1,234 1,184 3,651 3,631 Operating income 465 412 1,372 1,217 Other income (expense), net (3 ) (2 ) (3 ) (4 ) Net income $ 462 $ 410 $ 1,369 $ 1,213

Debt

Debt	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt	Debt Revolving Credit Agreements In May 2018, TDS entered into a new $400 million revolving credit agreement with certain lenders and other parties and U.S. Cellular entered into a new $300 million revolving credit agreement with certain lenders and other parties. Amounts under both of the new revolving credit agreements are available for general corporate purposes, including acquisitions, spectrum purchases and capital expenditures, and may be borrowed, repaid and reborrowed from time to time until maturity in May 2023. As a result of the new agreements, TDS’ and U.S. Cellular’s previous revolving credit agreements due to expire in June 2021 were terminated. The following table summarizes the terms of the revolving credit agreements as of September 30, 2018 : TDS U.S. Cellular (Dollars in millions) Maximum borrowing capacity $ 400 $ 300 Letters of credit outstanding $ 1 $ 2 Amount borrowed $ — $ — Amount available for use $ 399 $ 298 Except for the change in the maturity date, the terms of the new revolving credit agreements are substantially the same as the previous revolving credit agreements. Term Loan In May 2018, U.S. Cellular also amended its senior term loan credit agreement in order to align with the new revolving credit agreement. There were no significant changes to the maturity date or other key terms of the agreement.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2018
Variable Interest Entities [Abstract]
Variable Interest Entities	Variable Interest Entities Consolidated VIEs TDS consolidates variable interest entities (VIEs) in which it has a controlling financial interest as defined by GAAP and is therefore deemed the primary beneficiary. A controlling financial interest will have both of the following characteristics: (a) the power to direct the VIE activities that most significantly impact economic performance; and (b) the obligation to absorb the VIE losses and the right to receive benefits that are significant to the VIE. TDS reviews these criteria initially at the time it enters into agreements and subsequently when events warranting reconsideration occur. These VIEs have risks similar to those described in the “Risk Factors” in TDS’ Form 10-K for the year ended December 31, 2017 . During 2017, U.S. Cellular formed USCC EIP LLC (Seller/Sub-Servicer), USCC Receivables Funding LLC (Transferor) and the USCC Master Note Trust (Trust), special purpose entities (SPEs), to facilitate a securitized borrowing using its equipment installment plan receivables. Under a Receivables Sale Agreement, U.S. Cellular wholly-owned, majority-owned and unconsolidated entities, collectively referred to as “affiliated entities”, will transfer device equipment installment plan contracts to the Seller/Sub-Servicer. The Seller/Sub-Servicer will aggregate device equipment installment plan contracts, and perform servicing, collection and all other administrative activities related to accounting for the equipment installment plan contracts. The Seller/Sub-Servicer will sell the eligible equipment installment plan receivables to the Transferor, a bankruptcy remote entity, which will subsequently sell the receivables to the Trust. The Trust, which is bankruptcy remote and isolated from the creditors of U.S. Cellular, will be responsible for issuing asset-backed variable funding notes (Notes), which are collateralized by the equipment installment plan receivables owned by the Trust. Given that U.S. Cellular has the power to direct the activities of these SPEs, and that these SPEs lack sufficient equity to finance their activities, U.S. Cellular is deemed to have a controlling financial interest in the SPEs and, therefore, consolidates them. All transactions with third parties (e.g., issuance of the asset-backed variable funding notes) will be accounted for as a secured borrowing due to the pledging of equipment installment plan contracts as collateral, significant continuing involvement in the transferred assets, subordinated interests of the cash flows, and continued evidence of control of the receivables. The following VIEs were formed to participate in FCC auctions of wireless spectrum and to fund, establish, and provide wireless service with respect to any FCC licenses won in the auctions: ▪ Advantage Spectrum, L.P. (Advantage Spectrum) and Sunshine Spectrum, Inc., the general partner of Advantage Spectrum; and ▪ King Street Wireless, L.P. (King Street Wireless) and King Street Wireless, Inc., the general partner of King Street Wireless. These particular VIEs are collectively referred to as designated entities. The power to direct the activities that most significantly impact the economic performance of these VIEs is shared. Specifically, the general partner of these VIEs has the exclusive right to manage, operate and control the limited partnerships and make all decisions to carry on the business of the partnerships. The general partner of each partnership needs the consent of the limited partner, an indirect TDS subsidiary, to sell or lease certain licenses, to make certain large expenditures, admit other partners or liquidate the limited partnerships. Although the power to direct the activities of these VIEs is shared, TDS has the most significant level of exposure to the variability associated with the economic performance of the VIEs, indicating that TDS is the primary beneficiary of the VIEs. Therefore, in accordance with GAAP, these VIEs are consolidated. In the nine months ended September 30, 2018 , U.S. Cellular received liquidating distributions from Aquinas Wireless, L.P. (Aquinas Wireless). Subsequent to the final distribution date, Aquinas Wireless had no remaining assets and was dissolved. TDS also consolidates other VIEs that are limited partnerships that provide wireless service. A limited partnership is a variable interest entity unless the limited partners hold substantive participating rights or kick-out rights over the general partner. For certain limited partnerships, U.S. Cellular is the general partner and manages the operations. In these partnerships, the limited partners do not have substantive kick-out or participating rights and, further, such limited partners do not have the authority to remove the general partner. Therefore, these limited partnerships are also recognized as VIEs and are consolidated under the variable interest model. The following table presents the classification and balances of the consolidated VIEs’ assets and liabilities in TDS’ Consolidated Balance Sheet. September 30, 2018 December 31, 2017 (Dollars in millions) Assets Cash and cash equivalents $ 24 $ 3 Accounts receivable 582 473 Other current assets 8 7 Licenses 647 648 Property, plant and equipment, net 83 89 Other assets and deferred charges 324 304 Total assets $ 1,668 $ 1,524 Liabilities Current liabilities $ 28 $ 36 Deferred liabilities and credits 13 12 Total liabilities $ 41 $ 48 Unconsolidated VIEs TDS manages the operations of and holds a variable interest in certain other limited partnerships, but is not the primary beneficiary of these entities and, therefore, does not consolidate them under the variable interest model. TDS’ total investment in these unconsolidated entities was $4 million at September 30, 2018 and December 31, 2017 , and is included in Investments in unconsolidated entities in TDS’ Consolidated Balance Sheet. The maximum exposure from unconsolidated VIEs is limited to the investment held by TDS in those entities. Other Related Matters During the nine months ended September 30, 2018 and 2017 , TDS made contributions, loans and/or advances to its VIEs totaling $92 million and $724 million , respectively; of these amounts $66 million and $701 million , respectively, are related to USCC EIP LLC as discussed above. TDS may agree to make additional capital contributions and/or advances to these or other VIEs and/or to their general partners to provide additional funding for operations or the development of licenses granted in various auctions. TDS may finance such amounts with a combination of cash on hand, borrowings under its revolving credit agreement and/or other long-term debt. There is no assurance that TDS will be able to obtain additional financing on commercially reasonable terms or at all to provide such financial support. During the nine months ended September 30, 2018 , TDS recorded an out-of-period adjustment attributable to 2016 and 2017 due to errors in the application of accounting guidance applicable to the calculation of Noncontrolling interests with redemption features related to King Street Wireless, Inc. This out-of-period adjustment had the impact of increasing Net income attributable to noncontrolling interests, net of tax, by $6 million and decreasing Net income attributable to TDS shareholders by $6 million for the nine months ended September 30, 2018 . TDS determined that this adjustment was not material to any of the periods impacted. The adjustment was made in the first quarter of 2018.

Noncontrolling Interests

Noncontrolling Interests	9 Months Ended
	Sep. 30, 2018
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Change Due to Net Income Attributable to Parent and Effects of Changes, Net [Abstract]
Noncontrolling Interests	Noncontrolling Interests The following schedule discloses the effects of Net income (loss) attributable to TDS shareholders and changes in TDS’ ownership interest in U.S. Cellular on TDS’ equity: Nine Months Ended September 30, 2018 2017 (Dollars in millions) Net income (loss) attributable to TDS shareholders $ 119 $ (134 ) Transfers to noncontrolling interests Change in TDS' Capital in excess of par value from U.S. Cellular's issuance of U.S. Cellular shares (22 ) (12 ) Change in TDS' Capital in excess of par value from U.S. Cellular's repurchases of U.S. Cellular shares — — Purchase of ownership in subsidiaries from noncontrolling interests — — Net transfers to noncontrolling interests (22 ) (12 ) Change from net income (loss) attributable to TDS and transfers to noncontrolling interests $ 97 $ (146 )

Business Segment Information

Business Segment Information	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information U.S. Cellular and TDS Telecom are billed for all services they receive from TDS, consisting primarily of information processing, accounting and finance, and general management services. Such billings are based on expenses specifically identified to U.S. Cellular and TDS Telecom and on allocations of common expenses. Management believes the method used to allocate common expenses is reasonable and that all expenses and costs applicable to U.S. Cellular and TDS Telecom are reflected in the accompanying business segment information on a basis that is representative of what they would have been if U.S. Cellular and TDS Telecom operated on a stand-alone basis. TDS has re-evaluated internal reporting roles with regard to its HMS business unit and, as a result, has changed its reportable segments. Effective January 1, 2018, HMS is no longer reported under TDS Telecom, but is reported as a part of Corporate, Eliminations and Other. Prior periods have been recast to conform to the revised presentation. Financial data for TDS’ reportable segments for the three and nine month periods ended, or as of September 30, 2018 and 2017 , is as follows. See Note 1 — Basis of Presentation for additional information. TDS Telecom Three Months Ended or as of September 30, 2018¹ U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 759 $ 176 $ 58 $ 234 $ 24 $ 1,017 Equipment and product sales 242 — — — 38 280 Total operating revenues 1,001 177 58 234 62 1,297 Cost of services (excluding Depreciation, amortization and accretion reported below) 200 68 26 94 20 314 Cost of equipment and products 258 — — — 33 291 Selling, general and administrative 346 49 14 63 12 421 Depreciation, amortization and accretion 160 35 17 53 7 220 (Gain) loss on asset disposals, net 3 (4 ) 1 (3 ) — — Operating income (loss) 34 28 — 28 (11 ) 51 Equity in earnings of unconsolidated entities 42 — — — — 42 Interest and dividend income 4 2 — 2 — 6 Interest expense (29 ) 1 — 1 (15 ) (43 ) Other, net — 1 — 1 1 2 Income (loss) before income taxes 51 31 — 31 (24 ) 58 Income tax expense (benefit) 3 14 (5 ) (4 ) 5 Net income (loss) 37 36 (20 ) 53 Add back: Depreciation, amortization and accretion 160 35 17 53 7 220 (Gain) loss on asset disposals, net 3 (4 ) 1 (3 ) — — Interest expense 29 (1 ) — (1 ) 15 43 Income tax expense (benefit) 3 14 (5 ) (4 ) 5 Adjusted EBITDA 4 $ 243 $ 61 $ 18 $ 80 $ (2 ) $ 321 Investments in unconsolidated entities $ 461 $ 4 $ — $ 4 $ 35 $ 500 Total assets $ 7,228 $ 1,302 $ 637 $ 1,929 $ 562 $ 9,719 Capital expenditures $ 118 $ 41 $ 13 $ 54 $ 5 $ 177 Numbers may not foot due to rounding. TDS Telecom Three Months Ended or as of September 30, 2017 U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 737 $ 178 $ 52 $ 230 $ 21 $ 988 Equipment and product sales 226 — — — 37 263 Total operating revenues 963 179 52 230 58 1,251 Cost of services (excluding Depreciation, amortization and accretion reported below) 185 66 25 90 19 294 Cost of equipment and products 261 — — — 30 291 Selling, general and administrative 5 350 49 13 63 10 423 Depreciation, amortization and accretion 153 38 11 49 7 209 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 5 — 1 1 — 6 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Operating income (loss) 5 (360 ) 25 2 27 100 (233 ) Equity in earnings of unconsolidated entities 35 — — — — 35 Interest and dividend income 2 2 — 2 — 4 Interest expense (28 ) — — — (15 ) (43 ) Other, net 5 — 1 — 1 — 1 Income (loss) before income taxes (351 ) 28 2 30 85 (236 ) Income tax expense (benefit) 3 (53 ) 11 37 (5 ) Net income (loss) (298 ) 18 49 (231 ) Add back: Depreciation, amortization and accretion 153 38 11 49 7 209 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 5 — 1 1 — 6 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Interest expense 28 — — — 15 43 Income tax expense (benefit) 3 (53 ) 11 37 (5 ) Adjusted EBITDA 4 $ 204 $ 66 $ 14 $ 79 $ — $ 283 Investments in unconsolidated entities $ 429 $ 4 $ — $ 4 $ 34 $ 467 Total assets $ 6,780 $ 1,201 $ 619 $ 1,822 $ 608 $ 9,210 Capital expenditures $ 112 $ 41 $ 14 $ 56 $ 4 $ 172 Numbers may not foot due to rounding. TDS Telecom Nine Months Ended or as of September 30, 2018¹ U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 2,224 $ 524 $ 170 $ 693 $ 71 $ 2,988 Equipment and product sales 692 1 — 1 96 789 Total operating revenues 2,916 526 170 695 166 3,777 Cost of services (excluding Depreciation, amortization and accretion reported below) 566 200 78 277 59 902 Cost of equipment and products 716 1 — 1 87 804 Selling, general and administrative 1,014 146 42 187 31 1,232 Depreciation, amortization and accretion 478 108 52 160 24 662 (Gain) loss on asset disposals, net 5 (3 ) 1 (2 ) — 3 (Gain) loss on license sales and exchanges, net (18 ) — — — — (18 ) Operating income (loss) 155 75 (4 ) 71 (34 ) 192 Equity in earnings of unconsolidated entities 120 — — — 1 121 Interest and dividend income 10 5 1 5 3 18 Interest expense (87 ) 1 — 1 (43 ) (129 ) Other, net — 2 — 2 (1 ) 1 Income (loss) before income taxes 198 83 (3 ) 80 (75 ) 203 Income tax expense (benefit) 3 55 7 (14 ) 48 Net income (loss) 143 73 (61 ) 155 Add back: Depreciation, amortization and accretion 478 108 52 160 24 662 (Gain) loss on asset disposals, net 5 (3 ) 1 (2 ) — 3 (Gain) loss on license sales and exchanges, net (18 ) — — — — (18 ) Interest expense 87 (1 ) — (1 ) 43 129 Income tax expense (benefit) 3 55 7 (14 ) 48 Adjusted EBITDA 4 $ 750 $ 186 $ 50 $ 236 $ (7 ) $ 979 Capital expenditures $ 274 $ 103 $ 37 $ 140 $ 16 $ 430 Numbers may not foot due to rounding. TDS Telecom Nine Months Ended or as of September 30, 2017 U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 2,223 $ 537 $ 152 $ 689 $ 64 $ 2,976 Equipment and product sales 639 1 — 1 120 760 Total operating revenues 2,862 538 152 690 184 3,736 Cost of services (excluding Depreciation, amortization and accretion reported below) 549 194 73 266 59 874 Cost of equipment and products 749 2 — 2 97 848 Selling, general and administrative 5 1,041 147 39 185 23 1,249 Depreciation, amortization and accretion 460 114 32 146 26 632 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 14 1 1 2 — 16 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) (Gain) loss on license sales and exchanges, net (19 ) — — — — (19 ) Operating income (loss) 5 (301 ) 81 7 88 88 (125 ) Equity in earnings of unconsolidated entities 101 — — — — 101 Interest and dividend income 6 4 — 4 2 12 Interest expense (85 ) — — — (43 ) (128 ) Other, net 5 1 3 — 2 — 3 Income (loss) before income taxes (278 ) 88 7 95 46 (137 ) Income tax expense (benefit) 3 (19 ) 37 21 39 Net income (loss) (259 ) 58 25 (176 ) Add back: Depreciation, amortization and accretion 460 114 32 146 26 632 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 14 1 1 2 — 16 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) (Gain) loss on license sales and exchanges, net (19 ) — — — — (19 ) Interest expense 85 — — — 43 128 Income tax expense (benefit) 3 (19 ) 37 21 39 Adjusted EBITDA 4 $ 631 $ 202 $ 41 $ 243 $ 7 $ 881 Capital expenditures $ 257 $ 91 $ 35 $ 127 $ 19 $ 402 Numbers may not foot due to rounding. 1 As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information. 2 TDS Telecom Total includes eliminations between the Wireline and Cable segments. 3 Income tax expense (benefit) is not provided at the individual segment level for Wireline and Cable. TDS calculates income tax expense for “TDS Telecom Total”. 4 Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of making decisions about allocating resources to the segments and assessing their performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. TDS believes Adjusted EBITDA is a useful measure of TDS’ operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as they provide additional relevant and useful information to investors and other users of TDS' financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance. 5 ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard. 6 During the three months ended September 30, 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million . Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. The TDS adjustment of $143 million is included in "Corporate, Eliminations and Other." During the three months ended September 30, 2017, TDS also recorded a goodwill impairment of $35 million related to its HMS operations included in "Corporate, Eliminations and Other."

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	The accounting policies of Telephone and Data Systems, Inc. (TDS) conform to accounting principles generally accepted in the United States of America (GAAP) as set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). The consolidated financial statements include the accounts of TDS and subsidiaries in which it has a controlling financial interest, including TDS’ 82% -owned subsidiary, United States Cellular Corporation (U.S. Cellular) and TDS’ wholly-owned subsidiary, TDS Telecommunications LLC (TDS Telecom). In addition, the consolidated financial statements include certain entities in which TDS has a variable interest that require consolidation under GAAP. All material intercompany accounts and transactions have been eliminated. TDS’ business segments reflected in this Quarterly Report on Form 10-Q for the period ended September 30, 2018 , are U.S. Cellular, Wireline, and Cable. TDS’ non-reportable other business activities are presented as “Corporate, Eliminations and Other”, which includes the operations of TDS’ wholly-owned hosted and managed services (HMS) subsidiary, which operates under the OneNeck IT Solutions brand, and its wholly-owned subsidiary Suttle-Straus, Inc. (Suttle-Straus). HMS’ and Suttle-Straus’ financial results were not significant to TDS’ operations. All of TDS’ segments operate only in the United States, except for HMS, which includes an insignificant foreign operation. See Note 12 — Business Segment Information for summary financial information on each business segment.
Basis of Accounting	The unaudited consolidated financial statements included herein have been prepared by TDS pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. However, TDS believes that the disclosures included herein are adequate to make the information presented not misleading. Certain numbers included herein are rounded to millions for ease of presentation; however, certain calculated amounts and percentages are determined using the unrounded numbers. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in TDS’ Annual Report on Form 10-K (Form 10-K) for the year ended December 31, 2017 . The accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring items, unless otherwise disclosed) necessary for the fair statement of TDS’ financial position as of September 30, 2018 and December 31, 2017 , its results of operations and comprehensive income for the three and nine months ended September 30, 2018 and 2017 , and its cash flows and changes in equity for the nine months ended September 30, 2018 and 2017 . These results are not necessarily indicative of the results to be expected for the full year. TDS has not changed its significant accounting and reporting policies from those disclosed in its Form 10-K for the year ended December 31, 2017 , except as described below and as disclosed in Note 2 — Revenue Recognition and Note 8 — Investments in Unconsolidated Entities .
Change in Reportable Segments	TDS re-evaluated internal reporting roles with regard to its HMS business unit and, as a result, changed its reportable segments. Effective January 1, 2018, HMS was considered a non-reportable segment and is no longer being reported under TDS Telecom. This change enables TDS Telecom to continue to successfully execute on the Wireline and Cable segments’ shared strategy to be the preferred service provider in its markets. Additionally, this change allows HMS to leverage TDS’ corporate IT resources, to improve operations and customer service, and better position itself for growth. Prior periods have been recast to conform to this revised presentation. See Note 12 — Business Segment Information for additional information on TDS’ reportable segments.
Franchise Rights	Effective January 1, 2018, TDS prospectively changed its estimated useful life for cable video franchise rights from indefinite-lived to 15 years due primarily to the effects of increasing competition and advancements in technology for delivering and consuming video programming. Commensurate with this change, TDS reviewed its cable video franchise rights for impairment, and noted that no impairment existed as of January 1, 2018. As a result, Depreciation, amortization and accretion increased $4 million , calculated on a straight-line basis, and Net income decreased $3 million or $0.03 per share (Basic and Diluted) for the three months ended September 30, 2018 . For the nine months ended September 30, 2018 , Depreciation, amortization and accretion increased $13 million , calculated on a straight-line basis, and Net income decreased $10 million or $0.09 per share (Basic) and $0.08 per share (Diluted).
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	In March 2017, the FASB issued Accounting Standards Update 2017-07, Compensation - Retirement Benefits: Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost (ASU 2017-07). ASU 2017-07 requires TDS to report the service cost component in the same line item or items as other compensation costs arising from services rendered by the pertinent employees during the period. The other components of net periodic benefit cost must be presented separately from the service cost component and outside of Operating income in the Consolidated Statement of Operations. The new accounting standard also specifies that only the service cost component of net benefit cost is eligible for capitalization. TDS adopted ASU 2017-07 retrospectively on January 1, 2018, and prior periods have been recast to reflect ASU 2017-07. As a result of the adoption of ASU 2017-07, Selling, general and administrative expenses for the three and nine months ended September 30, 2017 , increased by $1 million and $3 million from previously reported amounts, with a corresponding increase in Other, net in the Consolidated Statement of Operations. This change did not have an impact on Income before income taxes, Net income, or Earnings per share for the three and nine months ended September 30, 2017 , nor did it have a cumulative impact to Retained earnings as of the date presented. In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases (ASU 2016-02) and has since amended the standard with Accounting Standards Update 2018-01, Leases: Land Easement Practical Expedient for Transition to Topic 842 , Accounting Standards Update 2018-10, Codification Improvements to Topic 842, Leases , and Accounting Standards Update 2018-11, Leases: Targeted Improvements . ASU 2016-02, as amended, requires lessees to record a right-of-use asset and lease liability for almost all leases. This ASU does not substantially impact the lessor accounting model. However, some changes to the lessor accounting guidance were made to align with lessee accounting changes within ASC 842, Leases and certain key aspects of ASC 606, Revenue from Contracts with Customers . Early adoption is permitted; however, TDS plans to adopt ASU 2016-02, as amended, using a modified retrospective method when required on January 1, 2019. Under this method, a cumulative effect adjustment to retained earnings is recognized upon adoption and the guidance is applied prospectively. TDS has identified that new systems, processes and controls are required to adopt ASU 2016-02, as amended, and is in the process of implementing a new lease management and accounting system to assist in the application of the new standard. The adoption of ASU 2016-02, as amended, is not expected to have a material impact on TDS’ results of operations, but it is expected to result in a substantial increase to assets and liabilities on TDS' balance sheet. In June 2016, the FASB issued Accounting Standards Update 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASU 2016-13). ASU 2016-13 requires entities to use a new forward-looking, expected loss model to estimate credit losses. It also requires additional disclosure relating to the credit quality of trade and other receivables, including information relating to management’s estimate of credit allowances. TDS is required to adopt ASU 2016-13 on January 1, 2020, using the modified retrospective approach. Early adoption is permitted as of January 1, 2019; however, TDS does not intend to adopt early. TDS is evaluating the effects that adoption of ASU 2016-13 will have on its financial position, results of operations and disclosures. In June 2018, the FASB issued Accounting Standards Update 2018-07 , Compensation - Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting (ASU 2018-07). ASU 2018-07 expands the scope of ASC 718, Compensation—Stock Compensation , which currently only includes share-based payments issued to employees, to also include share-based payments issued to nonemployees for goods and services. TDS is required to adopt ASU 2018-07 on January 1, 2019, using the modified retrospective approach. Early adoption is permitted. The adoption of ASU 2018-07 is not expected to have a significant impact on TDS’ financial position or results of operations. In August 2018, the FASB issued Accounting Standards Update 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans (ASU 2018-14). ASU 2018-14 modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The amendments in ASU 2018-14 were developed as part of the FASB's broader disclosure framework project, which aims to improve the effectiveness of disclosure requirements. TDS is required to adopt ASU 2018-14 retrospectively on January 1, 2020. Early adoption is permitted. The adoption of ASU 2018-14 will not impact TDS’ financial position or results of operations. TDS is evaluating the effects that adoption of ASU 2018-14 will have on its disclosures. In August 2018, the FASB issued Accounting Standards Update 2018-15, Intangibles - Goodwill and Other - Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract (ASU 2018-15). ASU 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the existing guidance for capitalizing implementation costs for an arrangement that has a software license. The service element of a hosting arrangement will continue to be expensed as incurred. Any capitalized implementation costs will be amortized over the period of the service contract. TDS is required to adopt ASU 2018-15 on January 1, 2020, either retrospectively or prospectively to eligible costs incurred on or after the date that this guidance is first applied. Early adoption is permitted. TDS is evaluating the effects that adoption of ASU 2018-15 will have on its financial position and results of operations. In May 2014, the FASB issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers and has since amended the standard with Accounting Standards Update 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date , Accounting Standards Update 2016-08, Revenue from Contracts with Customers: Principal versus Agent Considerations (Reporting Revenue Gross versus Net), Accounting Standards Update 2016-10, Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing , Accounting Standards Update 2016-12, Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients , and Accounting Standards Update 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers , collectively referred to hereinafter as ASU 2014-09. These standards replace existing revenue recognition rules with a single comprehensive model to use in accounting for revenue arising from contracts with customers. In February 2017, the FASB issued Accounting Standards Update 2017-05, Other Income – Gains and Losses from the Derecognition of Nonfinancial Assets: Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets (ASU 2017-05). ASU 2017-05 clarifies how entities account for the derecognition of a nonfinancial asset and adds guidance for partial sales of nonfinancial assets. TDS adopted the provisions of ASU 2014-09 and ASU 2017-05 and applied them to all contracts as of January 1, 2018, using a modified retrospective method. Under this method, the new accounting standard is applied only to the most recent period presented, recognizing the cumulative effect of the accounting change as an adjustment to the beginning balance of retained earnings. Accordingly, prior periods have not been recast to reflect the new accounting standard. The cumulative effect of applying the provisions of ASU 2014-09 resulted in an increase of $163 million in retained earnings as of January 1, 2018. ASU 2017-05 had no impact to retained earnings as of January 1, 2018. On January 1, 2018, TDS adopted Accounting Standards Update 2016-01, Financial Instruments – Overall: Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01) using the modified retrospective approach. Accordingly, prior periods have not been recast to reflect the new accounting principle. Equity securities are measured at fair value with changes in value recognized in Net income. The cumulative effect of applying the provisions of ASU 2016-01 resulted in an increase of $ 1 million in retained earnings as of January 1, 2018.
Revenue from Contract with Customer	TDS records amounts collected from customers and remitted to governmental authorities on a net basis within a tax liability account if the tax is assessed upon the customer and TDS merely acts as an agent in collecting the tax on behalf of the imposing governmental authority. If the tax is assessed upon TDS, then amounts collected from customers as recovery of the tax are recorded in Service revenues and amounts remitted to governmental authorities are recorded in Selling, general and administrative expenses in the Consolidated Statement of Operations. The following is a description of principal activities from which TDS generates its revenues. Services and products Nature, timing of satisfaction of performance obligations, and significant payment terms Wireless services Wireless service includes voice, messaging and data services. Revenue is recognized in Service revenues as wireless service is provided to the customer. Wireless services generally are billed and paid in advance on a monthly basis. Wireless devices and accessories U.S. Cellular offers a comprehensive range of wireless devices such as handsets, modems, mobile hotspots, home phones and tablets for use by its customers, as well as accessories. U.S. Cellular also sells wireless devices to agents and other third-party distributors for resale. U.S. Cellular frequently discounts wireless devices sold to new and current customers. U.S. Cellular also offers customers the option to purchase certain devices under installment contracts over a specified time period. For certain equipment installment plans, after a specified period of time, the customer may have the right to upgrade to a new device. Such upgrades require the customer to enter into an equipment installment contract for the new device, and transfer the existing device to U.S. Cellular. U.S. Cellular recognizes revenue in Equipment and product sales revenues when control of the device or accessory is transferred to the customer, which is generally upon delivery. Wireless roaming U.S. Cellular receives roaming revenues when other wireless carriers’ customers use U.S. Cellular’s wireless systems. U.S. Cellular recognizes revenue in Service revenues when the roaming service is provided to the other carrier’s customer. Wireless Eligible Telecommunications Carrier (ETC) Revenues Telecommunications companies may be designated by states, or in some cases by the FCC, as an ETC to receive support payments from the Universal Service Fund if they provide specified services in “high cost” areas. ETC revenues recognized in the reporting period represent the amounts which U.S. Cellular is entitled to receive for such period, as determined and approved in connection with U.S. Cellular’s designation as an ETC in various states. Wireless tower rents U.S. Cellular receives tower rental revenues when another carrier leases tower space on a U.S. Cellular owned tower. U.S. Cellular recognizes revenue in Service revenues in the period during which the services are provided. Activation fees TDS charges its end customers activation fees in connection with the sale of certain services and equipment. Activation fees charged by TDS Telecom in conjunction with a service offering are deferred and recognized over the average customer’s service period. These fees charged at U.S. Cellular are deferred and recognized over the period benefitted. Wireline services Wireline services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Wireline services are generally billed and paid in advance on a monthly basis. Wireline wholesale revenues Wholesale revenues include network access services primarily to interexchange and wireless carriers for carrying data and voice traffic on TDS Telecom’s network, special access services and state and federal support payments, including A-CAM. Wholesale revenues are recorded as the related service is provided. Cable services Cable services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Cable services are generally billed and paid in advance on a monthly basis. IT hardware sales TDS recognizes equipment revenue when it no longer has any requirements to perform, when title has passed and when the products are accepted by the customer. Hosted and managed services HMS Service revenues consist of cloud and hosting solutions, managed services, Enterprise Resource Planning (ERP) application management, colocation services, and IT hardware related maintenance and professional services. Revenues related to these services are recognized as services are provided. Significant Judgments U.S. Cellular and TDS Telecom sell bundled service and equipment offerings. In these instances, TDS recognizes its revenue based on the relative standalone selling prices for each distinct service or equipment performance obligation, or bundles thereof. TDS estimates the standalone selling price of the device or accessory to be its retail price excluding discounts. TDS estimates the standalone selling price of wireless service to be the price offered to customers on month-to-month contracts. Revenues from sales of equipment and products are recognized when control has transferred to the customer. Service revenues are recognized as the related service is provided. Services are deemed to be highly interrelated when the method and timing of transfer and performance risk are the same. Highly interrelated services that are determined to not be distinct have been grouped into a single performance obligation. Each month of services promised is a performance obligation. The series of monthly service performance obligations promised over the course of the contract are combined into a single performance obligation for purposes of the allocation. TDS has made judgments regarding transaction price, including but not limited to issues relating to variable consideration, time value of money and returns. When determined to be significant in the context of the contract, these items are considered in the valuation of transaction price at contract inception or modification, as appropriate. As a practical expedient, costs with an amortization period of one year or less are not capitalized. As a practical expedient, revenue related to contracts of less than one year, generally contracts with month-to-month customers, are excluded from these estimates. TDS has certain contracts at U.S. Cellular and TDS Telecom in which it bills an amount equal to a fixed per-unit price multiplied by a variable quantity (e.g., roaming agreements with other carriers). Because TDS invoices for such items in an amount that corresponds directly with the value of the performance completed to date, TDS may recognize revenue in that amount. As a practical expedient, these contracts are excluded from the estimate of future revenues expected to be recognized related to performance obligations that are unsatisfied as of the end of a reporting period. As a practical expedient, TDS groups similar contracts or similar performance obligations together into portfolios of contracts or performance obligations if doing so does not result in a significant difference from applying the new accounting standard to the individual contracts. TDS applies this grouping method for the following types of transactions: device activation fees, contract acquisition costs, contract fulfillment costs, and certain customer promotions. Contract portfolios will be recognized over the respective expected customer lives or terms of the contracts. TDS adopted the provisions of ASU 2014-09 and ASU 2017-05 and applied them to all contracts as of January 1, 2018, using a modified retrospective method. Under this method, the new accounting standard is applied only to the most recent period presented, recognizing the cumulative effect of the accounting change as an adjustment to the beginning balance of retained earnings.
Variable Interest Entities	TDS consolidates variable interest entities (VIEs) in which it has a controlling financial interest as defined by GAAP and is therefore deemed the primary beneficiary. A controlling financial interest will have both of the following characteristics: (a) the power to direct the VIE activities that most significantly impact economic performance; and (b) the obligation to absorb the VIE losses and the right to receive benefits that are significant to the VIE. TDS reviews these criteria initially at the time it enters into agreements and subsequently when events warranting reconsideration occur. These VIEs have risks similar to those described in the “Risk Factors” in TDS’ Form 10-K for the year ended December 31, 2017 .

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reconciliation of cash, cash equivalents and restricted cash	The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheet to the total of the amounts in the Consolidated Statement of Cash Flows as of September 30, 2018 and December 31, 2017 . September 30, 2018 December 31, 2017 (Dollars in millions) Cash and cash equivalents $ 1,062 $ 619 Restricted cash included in Other current assets 5 3 Cash, cash equivalents and restricted cash in the statement of cash flows $ 1,067 $ 622

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Adoption impact of ASU 2014-09 and ASU 2017-15 on financial statements	Consolidated Balance Sheet As of September 30, 2018 Results under prior accounting standards Adjustment As reported (Dollars in millions) Accounts receivable Customers and agents, less allowances $ 871 $ 59 $ 930 Prepaid expenses 118 (16 ) 102 Other current assets 26 4 30 Total current assets 2,340 47 2,387 Licenses 2,197 1 2,198 Investments in unconsolidated entities 485 15 500 Other assets and deferred charges 421 173 594 Total assets 9,483 236 9,719 Customer deposits and deferred revenues 194 (12 ) 182 Accrued taxes 58 (3 ) 55 Other current liabilities 90 3 93 Total current liabilities 863 (11 ) 852 Deferred income tax liability, net 586 56 642 Other deferred liabilities and credits 530 12 542 Retained earnings 2,533 150 2,683 Total TDS shareholders' equity 4,392 150 4,542 Noncontrolling interests 680 28 708 Total equity 5,072 178 5,250 Total liabilities and equity $ 9,483 $ 236 $ 9,719 The line items impacted by the adoption of ASU 2014-09 and ASU 2017-05 in the Consolidated Statement of Operations and the Consolidated Balance Sheet are presented below. Consolidated Statement of Operations Three Months Ended September 30, 2018 Results under prior accounting standards Adjustment As reported (Dollars and shares in millions, except per share amounts) Operating revenues Service $ 1,045 $ (28 ) $ 1,017 Equipment and product sales 261 19 280 Total operating revenues 1,306 (9 ) 1,297 Cost of equipment and products 294 (3 ) 291 Selling, general, and administrative 422 (1 ) 421 Total operating expenses 1,250 (4 ) 1,246 Operating income (loss) 56 (5 ) 51 Income (loss) before income taxes 63 (5 ) 58 Income tax expense (benefit) 6 (1 ) 5 Net income (loss) 56 (3 ) 53 Less: Net income (loss) attributable to noncontrolling interests, net of tax 8 (1 ) 7 Net income (loss) attributable to TDS shareholders 49 (3 ) 46 Net income (loss) available to TDS common shareholders 49 (3 ) 46 Basic earnings (loss) per share available to TDS common shareholders $ 0.44 $ (0.03 ) $ 0.41 Diluted earnings (loss) per share available to TDS common shareholders $ 0.43 $ (0.02 ) $ 0.41 Numbers may not foot due to rounding Nine Months Ended September 30, 2018 Results under prior accounting standards Adjustment As reported (Dollars and shares in millions, except per share amounts) Operating revenues Service $ 3,075 $ (87 ) $ 2,988 Equipment and product sales 728 61 789 Total operating revenues 3,803 (26 ) 3,777 Cost of equipment and products 812 (8 ) 804 Selling, general and administrative 1,229 3 1,232 (Gain) loss on license sales and exchanges, net (17 ) (1 ) (18 ) Total operating expenses 3,591 (6 ) 3,585 Operating income (loss) 212 (20 ) 192 Income (loss) before income taxes 223 (20 ) 203 Income tax expense (benefit) 53 (5 ) 48 Net income (loss) 170 (15 ) 155 Less: Net income (loss) attributable to noncontrolling interests, net of tax 38 (2 ) 36 Net income (loss) attributable to TDS shareholders 131 (12 ) 119 Net income (loss) available to TDS common shareholders 131 (12 ) 119 Basic earnings (loss) per share available to TDS common shareholders $ 1.17 $ (0.11 ) $ 1.06 Diluted earnings (loss) per share available to TDS common shareholders $ 1.15 $ (0.11 ) $ 1.04 Numbers may not foot due to rounding
Schedule of Multiple-deliverable Arrangements	The following is a description of principal activities from which TDS generates its revenues. Services and products Nature, timing of satisfaction of performance obligations, and significant payment terms Wireless services Wireless service includes voice, messaging and data services. Revenue is recognized in Service revenues as wireless service is provided to the customer. Wireless services generally are billed and paid in advance on a monthly basis. Wireless devices and accessories U.S. Cellular offers a comprehensive range of wireless devices such as handsets, modems, mobile hotspots, home phones and tablets for use by its customers, as well as accessories. U.S. Cellular also sells wireless devices to agents and other third-party distributors for resale. U.S. Cellular frequently discounts wireless devices sold to new and current customers. U.S. Cellular also offers customers the option to purchase certain devices under installment contracts over a specified time period. For certain equipment installment plans, after a specified period of time, the customer may have the right to upgrade to a new device. Such upgrades require the customer to enter into an equipment installment contract for the new device, and transfer the existing device to U.S. Cellular. U.S. Cellular recognizes revenue in Equipment and product sales revenues when control of the device or accessory is transferred to the customer, which is generally upon delivery. Wireless roaming U.S. Cellular receives roaming revenues when other wireless carriers’ customers use U.S. Cellular’s wireless systems. U.S. Cellular recognizes revenue in Service revenues when the roaming service is provided to the other carrier’s customer. Wireless Eligible Telecommunications Carrier (ETC) Revenues Telecommunications companies may be designated by states, or in some cases by the FCC, as an ETC to receive support payments from the Universal Service Fund if they provide specified services in “high cost” areas. ETC revenues recognized in the reporting period represent the amounts which U.S. Cellular is entitled to receive for such period, as determined and approved in connection with U.S. Cellular’s designation as an ETC in various states. Wireless tower rents U.S. Cellular receives tower rental revenues when another carrier leases tower space on a U.S. Cellular owned tower. U.S. Cellular recognizes revenue in Service revenues in the period during which the services are provided. Activation fees TDS charges its end customers activation fees in connection with the sale of certain services and equipment. Activation fees charged by TDS Telecom in conjunction with a service offering are deferred and recognized over the average customer’s service period. These fees charged at U.S. Cellular are deferred and recognized over the period benefitted. Wireline services Wireline services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Wireline services are generally billed and paid in advance on a monthly basis. Wireline wholesale revenues Wholesale revenues include network access services primarily to interexchange and wireless carriers for carrying data and voice traffic on TDS Telecom’s network, special access services and state and federal support payments, including A-CAM. Wholesale revenues are recorded as the related service is provided. Cable services Cable services include broadband, video and voice services. Revenue is recognized in Service revenues as service is provided to the customer. Cable services are generally billed and paid in advance on a monthly basis. IT hardware sales TDS recognizes equipment revenue when it no longer has any requirements to perform, when title has passed and when the products are accepted by the customer. Hosted and managed services HMS Service revenues consist of cloud and hosting solutions, managed services, Enterprise Resource Planning (ERP) application management, colocation services, and IT hardware related maintenance and professional services. Revenues related to these services are recognized as services are provided.
Disaggregation of Revenues	In the following table, revenue is disaggregated by type of service and timing of revenue recognition. Service revenues are recognized over time and Equipment sales are point in time. TDS Telecom Three Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 659 $ — $ — $ — $ — $ 659 Inbound roaming 50 — — — — 50 Residential — 81 47 128 — 128 Commercial — 46 10 56 — 56 Wholesale — 50 — 50 — 50 Other service 34 — — — 18 52 Service revenues from contracts with customers 743 176 58 233 18 995 Equipment and product sales 242 — — — 38 280 Total revenues from contracts with customers 1 $ 985 $ 176 $ 58 $ 234 $ 56 $ 1,275 Numbers may not foot due to rounding. 1 These amounts do not include revenues outside the scope of ASU 2014-09; therefore, revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations. TDS Telecom Nine Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 1,960 $ — $ — $ — $ — $ 1,960 Inbound roaming 116 — — — — 116 Residential — 241 140 381 — 381 Commercial — 140 30 170 — 170 Wholesale — 143 — 143 — 143 Other service 99 — — (1 ) 52 150 Service revenues from contracts with customers 2,175 524 170 693 52 2,920 Equipment and product sales 692 1 — 1 96 789 Total revenues from contracts with customers 1 $ 2,867 $ 525 $ 170 $ 694 $ 148 $ 3,709 Numbers may not foot due to rounding. 1 These amounts do not include revenues outside the scope of ASU 2014-09; therefore, revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations.
Contract with Customer, Assets and Liabilities	The accounts receivable balance related to amounts billed and not paid on contracts with customers, net of allowances, is shown in the table below. Bad debts expense recognized for the three and nine months ended September 30, 2018 , related to receivables was $27 million and $70 million , respectively. September 30, 2018 (Dollars in millions) Accounts receivable Customer and agents $ 926 Other 98 Total 1 $ 1,024 1 These amounts do not include accounts receivable related to revenues outside the scope of ASU 2014-09; therefore, accounts receivable line items presented in this table will not agree to amounts presented in the Consolidated Balance Sheet. The following table provides a rollforward of contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet. Contract Assets (Dollars in millions) Balance at December 31, 2017 $ — Change in accounting policy 28 Contract additions 20 Terminated contracts (1 ) Reclassified to receivables (35 ) Balance at September 30, 2018 $ 12 The following table provides a rollforward of 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. Contract Liabilities (Dollars in millions) Balance at December 31, 2017 $ — Change in accounting policy - Deferred revenues reclassification 1 209 Change in accounting policy - Retained earnings impact (22 ) Contract additions 137 Revenue recognized (137 ) Balance at September 30, 2018 $ 187 1 This amount represents TDS' obligation to transfer goods or services to customers for which it had received payment and classified as deferred revenue at December 31, 2017.
Remaining Performance Obligations	The following table includes estimated service revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. The estimates represent service revenue to be recognized when services are delivered to customers pursuant to service plan contracts. These estimates are based on contracts in place as of September 30, 2018 , and may vary from actual results due to future contract modifications. As a practical expedient, revenue related to contracts of less than one year, generally contracts with month-to-month customers, are excluded from these estimates. Service Revenue (Dollars in millions) Remainder of 2018 $ 211 2019 220 Thereafter 116 Total $ 547
Contract Cost Assets	Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows: September 30, 2018 (Dollars in millions) Costs to obtain contracts Sales commissions $ 149 Fulfillment costs Installation costs 10 Total contract cost assets $ 159

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair value measurements	TDS has applied the provisions of fair value accounting for purposes of computing the fair value of financial instruments for disclosure purposes as displayed below. Level within the Fair Value Hierarchy September 30, 2018 December 31, 2017 Book Value Fair Value Book Value Fair Value (Dollars in millions) Cash and cash equivalents 1 $ 1,062 $ 1,062 $ 619 $ 619 Short-term investments 1 — — 100 100 Long-term debt Retail 2 1,753 1,762 1,753 1,783 Institutional 2 534 528 534 522 Other 2 185 185 194 194

Equipment Installment Plans (Ta

Equipment Installment Plans (Table)	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Equipment installment plan receivables	The following table summarizes equipment installment plan receivables as of September 30, 2018 and December 31, 2017 . September 30, 2018 December 31, 2017 (Dollars in millions) Equipment installment plan receivables, gross $ 919 $ 873 Deferred interest — (80 ) Equipment installment plan receivables, net of deferred interest 919 793 Allowance for credit losses (67 ) (65 ) Equipment installment plan receivables, net $ 852 $ 728 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 537 $ 428 Other assets and deferred charges (Non-current portion) 315 300 Equipment installment plan receivables, net $ 852 $ 728
Equipment installment plan receivables credit categories	The balance and aging of the equipment installment plan receivables on a gross basis by credit category were as follows: September 30, 2018 December 31, 2017 Lower Risk Higher Risk Total Lower Risk Higher Risk Total (Dollars in millions) Unbilled $ 848 $ 21 $ 869 $ 807 $ 20 $ 827 Billed — current 32 1 33 31 1 32 Billed — past due 15 2 17 12 2 14 Equipment installment plan receivables, gross $ 895 $ 24 $ 919 $ 850 $ 23 $ 873
Equipment installment plans allowance for credit losses	Activity for the nine months ended September 30, 2018 and 2017 , in the allowance for credit losses balance for the equipment installment plan receivables was as follows: September 30, 2018 September 30, 2017 (Dollars in millions) Allowance for credit losses, beginning of period $ 65 $ 50 Bad debts expense 43 42 Write-offs, net of recoveries (41 ) (34 ) Allowance for credit losses, end of period $ 67 $ 58

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings per share	The amounts used in computing earnings (loss) per common share and the effects of potentially dilutive securities on the weighted average number of common shares were as follows: Three Months Ended Nine Months Ended 2018 2017 2018 2017 (Dollars and shares in millions, except per share amounts) Basic earnings (loss) per share available to TDS common shareholders: Net income (loss) available to TDS common shareholders used in basic earnings (loss) per share $ 46 $ (181 ) $ 119 $ (134 ) Adjustments to compute diluted earnings (loss): Noncontrolling interest adjustment — — (2 ) — Net income (loss) available to TDS common shareholders used in diluted earnings (loss) per share $ 46 $ (181 ) $ 117 $ (134 ) Weighted average number of shares used in basic earnings (loss) per share: Common Shares 105 104 105 104 Series A Common Shares 7 7 7 7 Total 112 111 112 111 Effects of dilutive securities 2 — 1 — Weighted average number of shares used in diluted earnings (loss) per share 114 111 113 111 Basic earnings (loss) per share available to TDS common shareholders $ 0.41 $ (1.64 ) $ 1.06 $ (1.21 ) Diluted earnings (loss) per share available to TDS common shareholders $ 0.41 $ (1.64 ) $ 1.04 $ (1.21 )

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Licenses
Licenses	Activity related to Licenses for the nine months ended September 30, 2018 , is presented below: Licenses (Dollars in millions) Balance at December 31, 2017 $ 2,232 Acquisitions 2 Transferred to Assets held for sale (42 ) Divestitures (11 ) Exchanges - Licenses received 18 Exchanges - Licenses surrendered (1 ) Balance at September 30, 2018 $ 2,198

Investment in Unconsolidated En

Investment in Unconsolidated Entities (Tables)	9 Months Ended
	Sep. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity and measurement alternative method investments	TDS’ Investments in unconsolidated entities are accounted for using either the equity method or measurement alternative method as shown in the table below. The measurement alternative method was elected for investments without readily determinable fair values formerly accounted for under the cost method. The measurement alternative fair value represents cost minus any impairments plus or minus any observable price changes. TDS did not have an impairment or observable price change related to these investments for the three and nine months ended September 30, 2018 . September 30, 2018 December 31, 2017 (Dollars in millions) Equity method investments $ 481 $ 435 Measurement alternative method investments 19 18 Total investments in unconsolidated entities $ 500 $ 453
Equity method investments, summarized results of operations	The following table, which is based in part on information provided by third parties, summarizes the combined results of operations of TDS’ equity method investments. Three Months Ended Nine Months Ended 2018 2017 2018 2017 (Dollars in millions) Revenues $ 1,699 $ 1,596 $ 5,023 $ 4,848 Operating expenses 1,234 1,184 3,651 3,631 Operating income 465 412 1,372 1,217 Other income (expense), net (3 ) (2 ) (3 ) (4 ) Net income $ 462 $ 410 $ 1,369 $ 1,213

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Revolving credit facilities	The following table summarizes the terms of the revolving credit agreements as of September 30, 2018 : TDS U.S. Cellular (Dollars in millions) Maximum borrowing capacity $ 400 $ 300 Letters of credit outstanding $ 1 $ 2 Amount borrowed $ — $ — Amount available for use $ 399 $ 298

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 30, 2018
Variable Interest Entities [Abstract]
Consolidated VIE assets and liabilities	The following table presents the classification and balances of the consolidated VIEs’ assets and liabilities in TDS’ Consolidated Balance Sheet. September 30, 2018 December 31, 2017 (Dollars in millions) Assets Cash and cash equivalents $ 24 $ 3 Accounts receivable 582 473 Other current assets 8 7 Licenses 647 648 Property, plant and equipment, net 83 89 Other assets and deferred charges 324 304 Total assets $ 1,668 $ 1,524 Liabilities Current liabilities $ 28 $ 36 Deferred liabilities and credits 13 12 Total liabilities $ 41 $ 48

Noncontrolling Interests (Table

Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 30, 2018
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Change Due to Net Income Attributable to Parent and Effects of Changes, Net [Abstract]
Noncontrolling interests	The following schedule discloses the effects of Net income (loss) attributable to TDS shareholders and changes in TDS’ ownership interest in U.S. Cellular on TDS’ equity: Nine Months Ended September 30, 2018 2017 (Dollars in millions) Net income (loss) attributable to TDS shareholders $ 119 $ (134 ) Transfers to noncontrolling interests Change in TDS' Capital in excess of par value from U.S. Cellular's issuance of U.S. Cellular shares (22 ) (12 ) Change in TDS' Capital in excess of par value from U.S. Cellular's repurchases of U.S. Cellular shares — — Purchase of ownership in subsidiaries from noncontrolling interests — — Net transfers to noncontrolling interests (22 ) (12 ) Change from net income (loss) attributable to TDS and transfers to noncontrolling interests $ 97 $ (146 )

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Business segment information	Financial data for TDS’ reportable segments for the three and nine month periods ended, or as of September 30, 2018 and 2017 , is as follows. See Note 1 — Basis of Presentation for additional information. TDS Telecom Three Months Ended or as of September 30, 2018¹ U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 759 $ 176 $ 58 $ 234 $ 24 $ 1,017 Equipment and product sales 242 — — — 38 280 Total operating revenues 1,001 177 58 234 62 1,297 Cost of services (excluding Depreciation, amortization and accretion reported below) 200 68 26 94 20 314 Cost of equipment and products 258 — — — 33 291 Selling, general and administrative 346 49 14 63 12 421 Depreciation, amortization and accretion 160 35 17 53 7 220 (Gain) loss on asset disposals, net 3 (4 ) 1 (3 ) — — Operating income (loss) 34 28 — 28 (11 ) 51 Equity in earnings of unconsolidated entities 42 — — — — 42 Interest and dividend income 4 2 — 2 — 6 Interest expense (29 ) 1 — 1 (15 ) (43 ) Other, net — 1 — 1 1 2 Income (loss) before income taxes 51 31 — 31 (24 ) 58 Income tax expense (benefit) 3 14 (5 ) (4 ) 5 Net income (loss) 37 36 (20 ) 53 Add back: Depreciation, amortization and accretion 160 35 17 53 7 220 (Gain) loss on asset disposals, net 3 (4 ) 1 (3 ) — — Interest expense 29 (1 ) — (1 ) 15 43 Income tax expense (benefit) 3 14 (5 ) (4 ) 5 Adjusted EBITDA 4 $ 243 $ 61 $ 18 $ 80 $ (2 ) $ 321 Investments in unconsolidated entities $ 461 $ 4 $ — $ 4 $ 35 $ 500 Total assets $ 7,228 $ 1,302 $ 637 $ 1,929 $ 562 $ 9,719 Capital expenditures $ 118 $ 41 $ 13 $ 54 $ 5 $ 177 Numbers may not foot due to rounding. TDS Telecom Three Months Ended or as of September 30, 2017 U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 737 $ 178 $ 52 $ 230 $ 21 $ 988 Equipment and product sales 226 — — — 37 263 Total operating revenues 963 179 52 230 58 1,251 Cost of services (excluding Depreciation, amortization and accretion reported below) 185 66 25 90 19 294 Cost of equipment and products 261 — — — 30 291 Selling, general and administrative 5 350 49 13 63 10 423 Depreciation, amortization and accretion 153 38 11 49 7 209 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 5 — 1 1 — 6 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Operating income (loss) 5 (360 ) 25 2 27 100 (233 ) Equity in earnings of unconsolidated entities 35 — — — — 35 Interest and dividend income 2 2 — 2 — 4 Interest expense (28 ) — — — (15 ) (43 ) Other, net 5 — 1 — 1 — 1 Income (loss) before income taxes (351 ) 28 2 30 85 (236 ) Income tax expense (benefit) 3 (53 ) 11 37 (5 ) Net income (loss) (298 ) 18 49 (231 ) Add back: Depreciation, amortization and accretion 153 38 11 49 7 209 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 5 — 1 1 — 6 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Interest expense 28 — — — 15 43 Income tax expense (benefit) 3 (53 ) 11 37 (5 ) Adjusted EBITDA 4 $ 204 $ 66 $ 14 $ 79 $ — $ 283 Investments in unconsolidated entities $ 429 $ 4 $ — $ 4 $ 34 $ 467 Total assets $ 6,780 $ 1,201 $ 619 $ 1,822 $ 608 $ 9,210 Capital expenditures $ 112 $ 41 $ 14 $ 56 $ 4 $ 172 Numbers may not foot due to rounding. TDS Telecom Nine Months Ended or as of September 30, 2018¹ U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 2,224 $ 524 $ 170 $ 693 $ 71 $ 2,988 Equipment and product sales 692 1 — 1 96 789 Total operating revenues 2,916 526 170 695 166 3,777 Cost of services (excluding Depreciation, amortization and accretion reported below) 566 200 78 277 59 902 Cost of equipment and products 716 1 — 1 87 804 Selling, general and administrative 1,014 146 42 187 31 1,232 Depreciation, amortization and accretion 478 108 52 160 24 662 (Gain) loss on asset disposals, net 5 (3 ) 1 (2 ) — 3 (Gain) loss on license sales and exchanges, net (18 ) — — — — (18 ) Operating income (loss) 155 75 (4 ) 71 (34 ) 192 Equity in earnings of unconsolidated entities 120 — — — 1 121 Interest and dividend income 10 5 1 5 3 18 Interest expense (87 ) 1 — 1 (43 ) (129 ) Other, net — 2 — 2 (1 ) 1 Income (loss) before income taxes 198 83 (3 ) 80 (75 ) 203 Income tax expense (benefit) 3 55 7 (14 ) 48 Net income (loss) 143 73 (61 ) 155 Add back: Depreciation, amortization and accretion 478 108 52 160 24 662 (Gain) loss on asset disposals, net 5 (3 ) 1 (2 ) — 3 (Gain) loss on license sales and exchanges, net (18 ) — — — — (18 ) Interest expense 87 (1 ) — (1 ) 43 129 Income tax expense (benefit) 3 55 7 (14 ) 48 Adjusted EBITDA 4 $ 750 $ 186 $ 50 $ 236 $ (7 ) $ 979 Capital expenditures $ 274 $ 103 $ 37 $ 140 $ 16 $ 430 Numbers may not foot due to rounding. TDS Telecom Nine Months Ended or as of September 30, 2017 U.S. Cellular Wireline Cable TDS Telecom Total 2 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 2,223 $ 537 $ 152 $ 689 $ 64 $ 2,976 Equipment and product sales 639 1 — 1 120 760 Total operating revenues 2,862 538 152 690 184 3,736 Cost of services (excluding Depreciation, amortization and accretion reported below) 549 194 73 266 59 874 Cost of equipment and products 749 2 — 2 97 848 Selling, general and administrative 5 1,041 147 39 185 23 1,249 Depreciation, amortization and accretion 460 114 32 146 26 632 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 14 1 1 2 — 16 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) (Gain) loss on license sales and exchanges, net (19 ) — — — — (19 ) Operating income (loss) 5 (301 ) 81 7 88 88 (125 ) Equity in earnings of unconsolidated entities 101 — — — — 101 Interest and dividend income 6 4 — 4 2 12 Interest expense (85 ) — — — (43 ) (128 ) Other, net 5 1 3 — 2 — 3 Income (loss) before income taxes (278 ) 88 7 95 46 (137 ) Income tax expense (benefit) 3 (19 ) 37 21 39 Net income (loss) (259 ) 58 25 (176 ) Add back: Depreciation, amortization and accretion 460 114 32 146 26 632 Loss on impairment of goodwill 6 370 — — — (108 ) 262 (Gain) loss on asset disposals, net 14 1 1 2 — 16 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) (Gain) loss on license sales and exchanges, net (19 ) — — — — (19 ) Interest expense 85 — — — 43 128 Income tax expense (benefit) 3 (19 ) 37 21 39 Adjusted EBITDA 4 $ 631 $ 202 $ 41 $ 243 $ 7 $ 881 Capital expenditures $ 257 $ 91 $ 35 $ 127 $ 19 $ 402 Numbers may not foot due to rounding. 1 As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information. 2 TDS Telecom Total includes eliminations between the Wireline and Cable segments. 3 Income tax expense (benefit) is not provided at the individual segment level for Wireline and Cable. TDS calculates income tax expense for “TDS Telecom Total”. 4 Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of making decisions about allocating resources to the segments and assessing their performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. TDS believes Adjusted EBITDA is a useful measure of TDS’ operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as they provide additional relevant and useful information to investors and other users of TDS' financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance. 5 ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard. 6 During the three months ended September 30, 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million . Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. The TDS adjustment of $143 million is included in "Corporate, Eliminations and Other." During the three months ended September 30, 2017, TDS also recorded a goodwill impairment of $35 million related to its HMS operations included in "Corporate, Eliminations and Other."

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($)	Jan. 01, 2018	Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018		Sep. 30, 2017
Basis of Presentation [Line Items]
Adjustment to depreciation, amortization and accretion as a result of change in accounting estimate		$ 220,000,000		$ 209,000,000		$ 662,000,000		$ 632,000,000
Net income (loss)		$ 53,000,000	[1]	$ (231,000,000)		$ 155,000,000	[1]	$ (176,000,000)
Adjustment to basic earnings per share available to TDS common shareholders due to change in accounting estimate (in dollars per share)		$ 0.41		$ (1.64)		$ 1.06		$ (1.21)
Adjustment to diluted earnings (loss) per share available to TDS common shareholders due to change in accounting estimate (in dollars per share)		$ 0.41		$ (1.64)		$ 1.04		$ (1.21)
Adjustment to selling, general and administrative as a result of adoption of new accounting guidance		$ 421,000,000	[1]	$ 423,000,000		$ 1,232,000,000	[1]	$ 1,249,000,000
Adjustment to other, net income as a result of adoption of new accounting pronouncements		2,000,000		1,000,000	[2]	1,000,000		3,000,000	[2]
Adjustment to income (loss) before income taxes due to adoption of new accounting guidance		58,000,000	[1]	(236,000,000)		203,000,000	[1]	(137,000,000)
Amounts recorded gross in revenues that are billed to customers and remitted to governmental authorities		22,000,000		20,000,000		$ 67,000,000		58,000,000
ASU 2017-07
Basis of Presentation [Line Items]
Net income (loss)				$ 0				$ 0
Adjustment to basic earnings per share available to TDS common shareholders due to change in accounting estimate (in dollars per share)				$ 0				$ 0
Adjustment to selling, general and administrative as a result of adoption of new accounting guidance				$ 1,000,000				$ 3,000,000
Adjustment to other, net income as a result of adoption of new accounting pronouncements				1,000,000				3,000,000
Adjustment to income (loss) before income taxes due to adoption of new accounting guidance				$ 0				0
Cumulative impact to retained earnings								$ 0
Franchise rights
Basis of Presentation [Line Items]
Useful life						15 years
Impairment of franchise rights	$ 0
Adjustment to depreciation, amortization and accretion as a result of change in accounting estimate		4,000,000				$ 13,000,000
Net income (loss)		$ (3,000,000)				$ (10,000,000)
Adjustment to basic earnings per share available to TDS common shareholders due to change in accounting estimate (in dollars per share)		$ (0.03)				$ (0.09)
Adjustment to diluted earnings (loss) per share available to TDS common shareholders due to change in accounting estimate (in dollars per share)		$ (0.03)				$ (0.08)
U.S. Cellular
Basis of Presentation [Line Items]
TDS ownership of U.S. Cellular		82.00%				82.00%
[1]	As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information.
[2]	ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard.

Basis of Presentation - Restric

Basis of Presentation - Restricted Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 1,062	$ 619
Restricted cash included in Other current assets	5	3
Cash, cash equivalents and restricted cash in the statement of cash flows	$ 1,067	$ 622	$ 788	$ 904

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative effect of accounting changes					$ 193,000,000
Bad debts expense		$ 71,000,000	$ 68,000,000
Capitalized contract cost
Amortization of contract cost assets	$ 31,000,000	93,000,000
Impairment of capitalized contract cost	0	0
Retained earnings
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative effect of accounting changes					$ 163,000,000
Revenue from contract with customer
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Bad debts expense	$ 27,000,000	$ 70,000,000
ASU 2014-09 | Retained earnings
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Cumulative effect of accounting changes				$ 163,000,000

Revenue Recognition - Consolida

Revenue Recognition - Consolidated Statement Of Operations (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018		Sep. 30, 2017
Operating revenues
Total operating revenues	$ 1,297	[1]	$ 1,251		$ 3,777	[1]	$ 3,736
Selling, general and administrative	421	[1]	423		1,232	[1]	1,249
(Gain) loss on license sales and exchanges, net	0		0		(18)	[1]	(19)
Total operating expenses	1,246		1,484		3,585		3,861
Operating income (loss)	51	[1]	(233)	[2]	192	[1]	(125)	[2]
Income (loss) before income taxes	58	[1]	(236)		203	[1]	(137)
Income tax expense (benefit)	5	[1]	(5)		48	[1]	39
Net income (loss)	53	[1]	(231)		155	[1]	(176)
Less: Net income (loss) attributable to noncontrolling interests, net of tax	7		(50)		36		(42)
Net income (loss) attributable to TDS shareholders	46		(181)		119		(134)
Net income (loss) available to TDS common shareholders	$ 46		$ (181)		$ 119		$ (134)
Basic earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.41		$ (1.64)		$ 1.06		$ (1.21)
Diluted earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.41		$ (1.64)		$ 1.04		$ (1.21)
Service
Operating revenues
Total operating revenues	$ 1,017	[1]	$ 988		$ 2,988	[1]	$ 2,976
Cost of goods and services	314		294		902		874
Equipment and product sales
Operating revenues
Total operating revenues	280	[1]	263		789	[1]	760
Cost of goods and services	291	[1]	$ 291		804	[1]	$ 848
Results under prior accounting standards
Operating revenues
Total operating revenues	1,306				3,803
Selling, general and administrative	422				1,229
(Gain) loss on license sales and exchanges, net					(17)
Total operating expenses	1,250				3,591
Operating income (loss)	56				212
Income (loss) before income taxes	63				223
Income tax expense (benefit)	6				53
Net income (loss)	56				170
Less: Net income (loss) attributable to noncontrolling interests, net of tax	8				38
Net income (loss) attributable to TDS shareholders	49				131
Net income (loss) available to TDS common shareholders	$ 49				$ 131
Basic earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.44				$ 1.17
Diluted earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.43				$ 1.15
Results under prior accounting standards | Service
Operating revenues
Total operating revenues	$ 1,045				$ 3,075
Results under prior accounting standards | Equipment and product sales
Operating revenues
Total operating revenues	261				728
Cost of goods and services	294				812
ASU 2014-09 | Adjustment
Operating revenues
Total operating revenues	(9)				(26)
Selling, general and administrative	(1)				3
(Gain) loss on license sales and exchanges, net					(1)
Total operating expenses	(4)				(6)
Operating income (loss)	(5)				(20)
Income (loss) before income taxes	(5)				(20)
Income tax expense (benefit)	(1)				(5)
Net income (loss)	(3)				(15)
Less: Net income (loss) attributable to noncontrolling interests, net of tax	(1)				(2)
Net income (loss) attributable to TDS shareholders	(3)				(12)
Net income (loss) available to TDS common shareholders	$ (3)				$ (12)
Basic earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ (0.03)				$ (0.11)
Diluted earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ (0.02)				$ (0.11)
ASU 2014-09 | Adjustment | Service
Operating revenues
Total operating revenues	$ (28)				$ (87)
ASU 2014-09 | Adjustment | Equipment and product sales
Operating revenues
Total operating revenues	19				61
Cost of goods and services	$ (3)				$ (8)
[1]	As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information.
[2]	ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard.

Revenue Recognition - Consoli_2

Revenue Recognition - Consolidated Balance Sheet (Details) - USD ($) $ in Millions		Sep. 30, 2018		Dec. 31, 2017		Sep. 30, 2017	Dec. 31, 2016
Accounts receivable
Customers and agents, less allowances		$ 930		$ 861
Prepaid expenses		102		112
Other current assets		30		27
Total current assets		2,387		1,966
Licenses		2,198		2,232
Investments in unconsolidated entities		500		453		$ 467
Other assets and deferred charges		594		422
Total assets		9,719	[1]	9,295	[1]	9,210
Customer deposits and deferred revenues		182		223
Accrued taxes		55		64
Other current liabilities		93		106
Total current liabilities		852		918
Deferred income tax liability, net		642		552
Other deferred liabilities and credits		542		495
Retained earnings		2,683		2,525
Total TDS shareholders' equity		4,542		4,269
Noncontrolling interests		708		623
Total equity		5,250		4,892		$ 4,559	$ 4,750
Total liabilities and equity	[1]	9,719		$ 9,295
Results under prior accounting standards
Accounts receivable
Customers and agents, less allowances		871
Prepaid expenses		118
Other current assets		26
Total current assets		2,340
Licenses		2,197
Investments in unconsolidated entities		485
Other assets and deferred charges		421
Total assets		9,483
Customer deposits and deferred revenues		194
Accrued taxes		58
Other current liabilities		90
Total current liabilities		863
Deferred income tax liability, net		586
Other deferred liabilities and credits		530
Retained earnings		2,533
Total TDS shareholders' equity		4,392
Noncontrolling interests		680
Total equity		5,072
Total liabilities and equity		9,483
ASU 2014-09 | Adjustment
Accounts receivable
Customers and agents, less allowances		59
Prepaid expenses		(16)
Other current assets		4
Total current assets		47
Licenses		1
Investments in unconsolidated entities		15
Other assets and deferred charges		173
Total assets		236
Customer deposits and deferred revenues		(12)
Accrued taxes		(3)
Other current liabilities		3
Total current liabilities		(11)
Deferred income tax liability, net		56
Other deferred liabilities and credits		12
Retained earnings		150
Total TDS shareholders' equity		150
Noncontrolling interests		28
Total equity		178
Total liabilities and equity		$ 236
[1]	The consolidated total assets as of September 30, 2018 and December 31, 2017, include assets held by consolidated variable interest entities (VIEs) of $831 million and $765 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2018 and December 31, 2017, include certain liabilities of consolidated VIEs of $17 million and $21 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 10 — Variable Interest Entities for additional information.

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation Of Revenue (Details) - USD ($) $ in Millions		3 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	$ 1,275	$ 3,709
Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		995	2,920
Transferred over time | Retail service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		659	1,960
Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		50	116
Transferred over time | Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		128	381
Transferred over time | Commercial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		56	170
Transferred over time | Wholesale
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		50	143
Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		52	150
Transferred at point in time | Equipment and product sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		280	789
U.S. Cellular
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	985	2,867
U.S. Cellular | Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		743	2,175
U.S. Cellular | Transferred over time | Retail service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		659	1,960
U.S. Cellular | Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		50	116
U.S. Cellular | Transferred over time | Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
U.S. Cellular | Transferred over time | Commercial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
U.S. Cellular | Transferred over time | Wholesale
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
U.S. Cellular | Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		34	99
U.S. Cellular | Transferred at point in time | Equipment and product sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		242	692
TDS Telecom Total
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	234	694
TDS Telecom Total | Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		233	693
TDS Telecom Total | Transferred over time | Retail service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Total | Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Total | Transferred over time | Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		128	381
TDS Telecom Total | Transferred over time | Commercial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		56	170
TDS Telecom Total | Transferred over time | Wholesale
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		50	143
TDS Telecom Total | Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	(1)
TDS Telecom Total | Transferred at point in time | Equipment and product sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	1
TDS Telecom Wireline
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	176	525
TDS Telecom Wireline | Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		176	524
TDS Telecom Wireline | Transferred over time | Retail service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Wireline | Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Wireline | Transferred over time | Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		81	241
TDS Telecom Wireline | Transferred over time | Commercial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		46	140
TDS Telecom Wireline | Transferred over time | Wholesale
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		50	143
TDS Telecom Wireline | Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Wireline | Transferred at point in time | Equipment and product sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	1
TDS Telecom Cable
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	58	170
TDS Telecom Cable | Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		58	170
TDS Telecom Cable | Transferred over time | Retail service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Cable | Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Cable | Transferred over time | Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		47	140
TDS Telecom Cable | Transferred over time | Commercial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		10	30
TDS Telecom Cable | Transferred over time | Wholesale
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Cable | Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
TDS Telecom Cable | Transferred at point in time | Equipment and product sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
Corporate, Eliminations and Other
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	[1]	56	148
Corporate, Eliminations and Other | Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		18	52
Corporate, Eliminations and Other | Transferred over time | Retail service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
Corporate, Eliminations and Other | Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
Corporate, Eliminations and Other | Transferred over time | Residential
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
Corporate, Eliminations and Other | Transferred over time | Commercial
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
Corporate, Eliminations and Other | Transferred over time | Wholesale
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		0	0
Corporate, Eliminations and Other | Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		18	52
Corporate, Eliminations and Other | Transferred at point in time | Equipment and product sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		$ 38	$ 96
[1]	These amounts do not include revenues outside the scope of ASU 2014-09; therefore, revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations.

Revenue Recognition - Accounts

Revenue Recognition - Accounts Receivable (Details) - USD ($) $ in Millions		Sep. 30, 2018	Dec. 31, 2017
Accounts receivable [Line Items]
Customer and agents		$ 930	$ 861
Other		128	$ 100
Accounts receivable from contract with customer
Accounts receivable [Line Items]
Customer and agents		926
Other		98
Total	[1]	$ 1,024
[1]	These amounts do not include accounts receivable related to revenues outside the scope of ASU 2014-09; therefore, accounts receivable line items presented in this table will not agree to amounts presented in the Consolidated Balance Sheet.

Revenue Recognition - Contract

Revenue Recognition - Contract Assets (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Contract Assets
Balance, beginning of period	$ 0
Change in accounting policy			$ 193
Contract additions	20
Terminated contracts	(1)
Reclassified to receivables	(35)
Balance, end of period	$ 12
Contract Assets
Contract Assets
Change in accounting policy		$ 28

Revenue Recognition - Contrac_2

Revenue Recognition - Contract Liabilities (Details) - USD ($) $ in Millions		9 Months Ended
		Sep. 30, 2018	Jan. 01, 2018
Contract Liabilities
Balance, beginning of period		$ 0
Change in accounting policy - Deferred revenues reclassification	[1]		$ 209
Change in accounting policy - Retained earnings impact			$ (22)
Contract additions		137
Revenue recognized		(137)
Balance, end of period		$ 187
[1]	This amount represents TDS' obligation to transfer goods or services to customers for which it had received payment and classified as deferred revenue at December 31, 2017.

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Sep. 30, 2018USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 547
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-10-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 211
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of remaining performance obligation, period	3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 220
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 116
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of remaining performance obligation, period

Revenue Recognition - Contrac_3

Revenue Recognition - Contract Cost Assets (Details) $ in Millions	Sep. 30, 2018USD ($)
Contract cost assets
Total contract cost assets	$ 159
Sales commissions
Contract cost assets
Total contract cost assets	149
Installation costs
Contract cost assets
Total contract cost assets	$ 10
Minimum
Capitalized Contract Cost [Line Items]
Capitalized contract cost, amortization period	13 months
Maximum
Capitalized Contract Cost [Line Items]
Capitalized contract cost, amortization period	5 years

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Financial Instruments
Cash and cash equivalents	$ 1,062	$ 619
Short-term investments	$ 0	100
7.0% Senior Notes
Financial Instruments
Interest rate	7.00%
6.875% Senior Notes
Financial Instruments
Interest rate	6.875%
6.625% Senior Notes
Financial Instruments
Interest rate	6.625%
5.875% Senior Notes
Financial Instruments
Interest rate	5.875%
6.95% Senior Notes | U.S. Cellular
Financial Instruments
Interest rate	6.95%
7.25% 2063 Senior Notes | U.S. Cellular
Financial Instruments
Interest rate	7.25%
7.25% 2064 Senior Notes | U.S. Cellular
Financial Instruments
Interest rate	7.25%
6.7% Senior Notes | U.S. Cellular
Financial Instruments
Interest rate	6.70%
Book Value
Financial Instruments
Cash and cash equivalents	$ 1,062	619
Short-term investments	0	100
Book Value | Retail
Financial Instruments
Long-term debt	1,753	1,753
Book Value | Institutional
Financial Instruments
Long-term debt	534	534
Book Value | Other
Financial Instruments
Long-term debt	185	194
Fair Value | Level 1
Financial Instruments
Cash and cash equivalents	1,062	619
Short-term investments	0	100
Fair Value | Level 2 | Retail
Financial Instruments
Long-term debt	1,762	1,783
Fair Value | Level 2 | Institutional
Financial Instruments
Long-term debt	528	522
Fair Value | Level 2 | Other
Financial Instruments
Long-term debt	$ 185	$ 194
Interest rate | Institutional and Other | Minimum
Financial Instruments
Fair value assumption, interest rate	4.75%	4.74%
Interest rate | Institutional and Other | Maximum
Financial Instruments
Fair value assumption, interest rate	6.88%	7.13%

Equipment Installment Plans - N

Equipment Installment Plans - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Receivables [Abstract]
Guarantee liability	$ 11	$ 15

Equipment Installment Plans - E

Equipment Installment Plans - EIP Receivables (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, gross	$ 919	$ 873
Deferred interest	0	(80)
Equipment installment plan receivables, net of deferred interest	919	793
Allowance for credit losses	(67)	(65)
Equipment installment plan receivables, net	852	728
Accounts receivable — Customers and agents (Current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	537	428
Other assets and deferred charges (Non-current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	$ 315	$ 300

Equipment Installment Plans - G

Equipment Installment Plans - Gross Receivables by Credit Category (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables, gross	$ 919	$ 873
Unbilled
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables	869	827
Billed
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables	33	32
Equipment installment plan receivables, past due	17	14
Lower Risk
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables, gross	895	850
Lower Risk | Unbilled
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables	848	807
Lower Risk | Billed
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables	32	31
Equipment installment plan receivables, past due	15	12
Higher Risk
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables, gross	24	23
Higher Risk | Unbilled
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables	21	20
Higher Risk | Billed
Financing Receivable, Recorded Investment [Line Items]
Equipment installment plan receivables	1	1
Equipment installment plan receivables, past due	$ 2	$ 2

Equipment Installment Plans - A

Equipment Installment Plans - Allowance for Credit Losses (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Allowance for credit losses
Allowance for credit losses, beginning of period	$ 65
Allowance for credit losses, end of period	67
Equipment Installment Plan Receivable
Allowance for credit losses
Allowance for credit losses, beginning of period	65	$ 50
Bad debts expense	43	42
Write-offs, net of recoveries	(41)	(34)
Allowance for credit losses, end of period	$ 67	$ 58

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Effective tax rate	7.30%	23.90%
Income tax benefit, adjustment	$ 1	$ 4

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings per share
Net income (loss) available to TDS common shareholders used in basic earnings (loss) per share	$ 46	$ (181)	$ 119	$ (134)
Noncontrolling interest adjustment	0	0	(2)	0
Net income (loss) available to TDS common shareholders used in diluted earnings (loss) per share	$ 46	$ (181)	$ 117	$ (134)
Weighted average number of shares used in basic earnings (loss) per share (in shares)	112	111	112	111
Effects of dilutive securities (in shares)	2	0	1	0
Weighted average number of shares used in diluted earnings (loss) per share (in shares)	114	111	113	111
Basic earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.41	$ (1.64)	$ 1.06	$ (1.21)
Diluted earnings (loss) per share available to TDS common shareholders (in dollars per share)	$ 0.41	$ (1.64)	$ 1.04	$ (1.21)
Common Shares
Earnings per share
Weighted average number of shares used in basic earnings (loss) per share (in shares)	105	104	105	104
Series A Common Shares
Earnings per share
Weighted average number of shares used in basic earnings (loss) per share (in shares)	7	7	7	7

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Antidilutive securities (in shares)	3	5	4	6

Intangible Assets (Details)

Intangible Assets (Details) - Licenses $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Licenses
Balance, beginning of period	$ 2,232
Acquisitions	2
Transferred to Assets held for sale	(42)
Divestitures	(11)
Exchanges - Licenses received	18
Exchanges - Licenses surrendered	(1)
Balance, end of period	$ 2,198

Investment in Unconsolidated _2

Investment in Unconsolidated Entities - Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Equity Securities without Readily Determinable Fair Value [Line Items]
Cumulative effect of accounting changes				$ 193,000,000
Measurement alternative, impairment	$ 0	$ 0
Measurement alternative, observable price change	$ 0	$ 0
Retained earnings
Equity Securities without Readily Determinable Fair Value [Line Items]
Cumulative effect of accounting changes				$ 163,000,000
ASU 2016-01 | Retained earnings
Equity Securities without Readily Determinable Fair Value [Line Items]
Cumulative effect of accounting changes			$ 1,000,000

Investment in Unconsolidated _3

Investment in Unconsolidated Entities - Schedule of Investments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 481		$ 481		$ 435
Measurement alternative method investments	19		19		18
Total investments in unconsolidated entities	500	$ 467	500	$ 467	$ 453
Equity method investments, combined income statements
Revenues	1,699	1,596	5,023	4,848
Operating expenses	1,234	1,184	3,651	3,631
Operating income	465	412	1,372	1,217
Other income (expense), net	(3)	(2)	(3)	(4)
Net income	$ 462	$ 410	$ 1,369	$ 1,213

Debt (Details)

Debt (Details) - USD ($) $ in Millions	Sep. 30, 2018	May 31, 2018
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 400
Letters of credit outstanding	1
Amount borrowed	0
Amount available for use	399
U.S. Cellular
Line of Credit Facility [Line Items]
Maximum borrowing capacity	300
Letters of credit outstanding	2
Amount borrowed	0
Amount available for use	$ 298
Revolving credit agreement
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 400
Revolving credit agreement | U.S. Cellular
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 300

Variable Interest Entities - Co

Variable Interest Entities - Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 1,062	$ 619
Accounts receivable	930	861
Other current assets	30	27
Licenses	2,198	2,232
Property, plant and equipment, net	3,229	3,424
Other assets and deferred charges	594	422
Liabilities
Current liabilities	852	918
Consolidated Variable Interest Entities
Assets
Cash and cash equivalents	24	3
Accounts receivable	582	473
Other current assets	8	7
Licenses	647	648
Property, plant and equipment, net	83	89
Other assets and deferred charges	324	304
Total assets	1,668	1,524
Liabilities
Current liabilities	28	36
Deferred liabilities and credits	13	12
Total liabilities	$ 41	$ 48

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) - USD ($)	9 Months Ended
	Sep. 30, 2018		Sep. 30, 2017	Dec. 31, 2017
Variable Interest Entity [Line Items]
Assets	$ 9,719,000,000	[1]	$ 9,210,000,000	$ 9,295,000,000	[1]
Investment in unconsolidated entities, maximum exposure	4,000,000			$ 4,000,000
Capital contributions, loans or advances	92,000,000		724,000,000
Net income attributable to noncontrolling interests, net of tax
Variable Interest Entity [Line Items]
Out-of-period adjustment	6,000,000
Net income attributable to TDS shareholders
Variable Interest Entity [Line Items]
Out-of-period adjustment	(6,000,000)
USCC EIP LLC
Variable Interest Entity [Line Items]
Capital contributions, loans or advances	$ 66,000,000		$ 701,000,000
King Street Wireless Out Of Period Adjustment
Variable Interest Entity [Line Items]
Immaterial error correction	During the nine months ended September 30, 2018, U.S. Cellular recorded out-of-period adjustments attributable to 2016 and 2017 due to errors in the application of accounting guidance applicable to the calculation of Noncontrolling interests with redemption features related to King Street Wireless, Inc. These out-of-period adjustments had the impact of increasing Net income attributable to noncontrolling interests, net of tax, by $8 million and decreasing Net income attributable to U.S. Cellular shareholders by $8 million for the nine months ended September 30, 2018. U.S. Cellular determined that these adjustments were not material to any of the periods impacted.
Aquinas Wireless, L.P.
Variable Interest Entity [Line Items]
Assets	$ 0
[1]	The consolidated total assets as of September 30, 2018 and December 31, 2017, include assets held by consolidated variable interest entities (VIEs) of $831 million and $765 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2018 and December 31, 2017, include certain liabilities of consolidated VIEs of $17 million and $21 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 10 — Variable Interest Entities for additional information.

Noncontrolling Interests (Detai

Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Change Due to Net Income Attributable to Parent and Effects of Changes, Net [Abstract]
Net income (loss) attributable to TDS shareholders	$ 46	$ (181)	$ 119	$ (134)
Transfers to noncontrolling interests
Change in TDS' Capital in excess of par value from U.S. Cellular's issuance of U.S. Cellular shares			(22)	(12)
Change in TDS' Capital in excess of par value from U.S. Cellular's repurchases of U.S. Cellular shares			0	0
Purchase of ownership in subsidiaries from noncontrolling interests			0	0
Net transfers to noncontrolling interests			(22)	(12)
Change from net income (loss) attributable to TDS and transfers to noncontrolling interests			$ 97	$ (146)

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Millions		3 Months Ended				9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018		Sep. 30, 2017		Dec. 31, 2017
Segment Reporting Information [Line Items]
Total operating revenues		$ 1,297	[1]	$ 1,251		$ 3,777	[1]	$ 3,736
Selling, general and administrative		421	[1]	423		1,232	[1]	1,249
Depreciation, amortization and accretion		220		209		662		632
Loss on impairment of goodwill		0		262	[2]	0		262	[2]
(Gain) loss on asset disposals, net		0		6		3		16
(Gain) loss on sale of business and other exit costs, net		0		(1)		0		(1)
(Gain) loss on license sales and exchanges, net		0		0		(18)	[1]	(19)
Operating income (loss)		51	[1]	(233)	[3]	192	[1]	(125)	[3]
Equity in earnings of unconsolidated entities		42		35		121		101
Interest and dividend income		6		4		18		12
Interest expense		(43)		(43)		(129)		(128)
Other, net		2		1	[3]	1		3	[3]
Income (loss) before income taxes		58	[1]	(236)		203	[1]	(137)
Income tax expense (benefit)		5	[1]	(5)		48	[1]	39
Net income (loss)		53	[1]	(231)		155	[1]	(176)
Depreciation, amortization and accretion		220		209		662		632
Loss on impairment of goodwill		0		262	[2]	0		262	[2]
(Gain) loss on asset disposals, net		0		6		3		16
(Gain) loss on sale of business and other exit costs, net		0		(1)		0		(1)
(Gain) loss on license sales and exchanges, net		0		0		(18)	[1]	(19)
Interest expense		43		43		129		128
Income tax expense (benefit)		5	[1]	(5)		48	[1]	39
Adjusted EBITDA	[4]	321		283		979		881
Investments in unconsolidated entities		500		467		500		467		$ 453
Total assets		9,719	[5]	9,210		9,719	[5]	9,210		$ 9,295	[5]
Capital expenditures		177		172		430		402
U.S. Cellular
Segment Reporting Information [Line Items]
Goodwill impairment				227
Service
Segment Reporting Information [Line Items]
Total operating revenues		1,017	[1]	988		2,988	[1]	2,976
Cost of goods and services		314		294		902		874
Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues		280	[1]	263		789	[1]	760
Cost of goods and services		291	[1]	291		804	[1]	848
U.S. Cellular
Segment Reporting Information [Line Items]
Total operating revenues		1,001	[1]	963		2,916	[1]	2,862
Selling, general and administrative		346	[1]	350		1,014	[1]	1,041
Depreciation, amortization and accretion		160		153		478		460
Loss on impairment of goodwill	[2]			370				370
(Gain) loss on asset disposals, net		3		5		5		14
(Gain) loss on sale of business and other exit costs, net				(1)				(1)
(Gain) loss on license sales and exchanges, net						(18)	[1]	(19)
Operating income (loss)		34	[1]	(360)		155	[1]	(301)
Equity in earnings of unconsolidated entities		42		35		120		101
Interest and dividend income		4		2		10		6
Interest expense		(29)		(28)		(87)		(85)
Other, net		0		0		0		1
Income (loss) before income taxes		51	[1]	(351)		198	[1]	(278)
Income tax expense (benefit)		14	[1]	(53)		55	[1]	(19)
Net income (loss)		37	[1]	(298)		143	[1]	(259)
Depreciation, amortization and accretion		160		153		478		460
Loss on impairment of goodwill	[2]			370				370
(Gain) loss on asset disposals, net		3		5		5		14
(Gain) loss on sale of business and other exit costs, net				(1)				(1)
(Gain) loss on license sales and exchanges, net						(18)	[1]	(19)
Interest expense		29		28		87		85
Income tax expense (benefit)		14	[1]	(53)		55	[1]	(19)
Adjusted EBITDA	[4]	243		204		750		631
Investments in unconsolidated entities		461		429		461		429
Total assets		7,228		6,780		7,228		6,780
Capital expenditures		118		112		274		257
U.S. Cellular | Service
Segment Reporting Information [Line Items]
Total operating revenues		759	[1]	737		2,224	[1]	2,223
Cost of goods and services		200		185		566		549
U.S. Cellular | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues		242	[1]	226		692	[1]	639
Cost of goods and services		258	[1]	261		716	[1]	749
TDS Telecom Total
Segment Reporting Information [Line Items]
Total operating revenues		234	[1]	230		695	[1]	690	[6]
Selling, general and administrative		63	[1]	63		187	[1]	185	[6]
Depreciation, amortization and accretion		53		49		160		146
Loss on impairment of goodwill				0				0
(Gain) loss on asset disposals, net		(3)		1		(2)		2
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Operating income (loss)		28	[1]	27	[3]	71	[1]	88	[3]
Equity in earnings of unconsolidated entities		0		0		0		0
Interest and dividend income		2		2		5		4
Interest expense		1		0		1		0
Other, net		1		1	[3]	2		2	[3]
Income (loss) before income taxes		31	[1]	30		80	[1]	95
Income tax expense (benefit)	[7]	(5)	[1]	11		7	[1]	37
Net income (loss)		36	[1]	18		73	[1]	58
Depreciation, amortization and accretion		53		49		160		146
Loss on impairment of goodwill				0				0
(Gain) loss on asset disposals, net		(3)		1		(2)		2
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Interest expense		(1)		0		(1)		0
Income tax expense (benefit)	[7]	(5)	[1]	11		7	[1]	37
Adjusted EBITDA	[4]	80		79		236		243
Investments in unconsolidated entities		4		4		4		4
Total assets		1,929		1,822		1,929		1,822
Capital expenditures		54		56		140		127
TDS Telecom Total | Service
Segment Reporting Information [Line Items]
Total operating revenues		234	[1]	230		693	[1]	689	[6]
Cost of goods and services		94		90		277		266	[6]
TDS Telecom Total | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues		0	[1]	0		1	[1]	1
Cost of goods and services		0	[1]	0		1	[1]	2
TDS Telecom Wireline
Segment Reporting Information [Line Items]
Total operating revenues		177	[1]	179		526	[1]	538
Selling, general and administrative		49	[1]	49		146	[1]	147
Depreciation, amortization and accretion		35		38		108		114
Loss on impairment of goodwill				0				0
(Gain) loss on asset disposals, net		(4)		0		(3)		1
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Operating income (loss)		28	[1]	25	[3]	75	[1]	81	[3]
Equity in earnings of unconsolidated entities		0		0		0		0
Interest and dividend income		2		2		5		4
Interest expense		1		0		1		0
Other, net		1		1	[3]	2		3	[3]
Income (loss) before income taxes		31	[1]	28		83	[1]	88
Depreciation, amortization and accretion		35		38		108		114
Loss on impairment of goodwill				0				0
(Gain) loss on asset disposals, net		(4)		0		(3)		1
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Interest expense		(1)		0		(1)		0
Adjusted EBITDA	[4]	61		66		186		202
Investments in unconsolidated entities		4		4		4		4
Total assets		1,302		1,201		1,302		1,201
Capital expenditures		41		41		103		91
TDS Telecom Wireline | Service
Segment Reporting Information [Line Items]
Total operating revenues		176	[1]	178		524	[1]	537
Cost of goods and services		68		66		200		194
TDS Telecom Wireline | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues		0	[1]	0		1	[1]	1
Cost of goods and services		0	[1]	0		1	[1]	2
TDS Telecom Cable
Segment Reporting Information [Line Items]
Total operating revenues		58	[1]	52		170	[1]	152
Selling, general and administrative		14	[1]	13		42	[1]	39
Depreciation, amortization and accretion		17		11		52		32
Loss on impairment of goodwill				0				0
(Gain) loss on asset disposals, net		1		1		1		1
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Operating income (loss)		0	[1]	2		(4)	[1]	7
Equity in earnings of unconsolidated entities		0		0		0		0
Interest and dividend income		0		0		1		0
Interest expense		0		0		0		0
Other, net		0		0		0		0
Income (loss) before income taxes		0	[1]	2		(3)	[1]	7
Depreciation, amortization and accretion		17		11		52		32
Loss on impairment of goodwill				0				0
(Gain) loss on asset disposals, net		1		1		1		1
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Interest expense		0		0		0		0
Adjusted EBITDA	[4]	18		14		50		41
Investments in unconsolidated entities		0		0		0		0
Total assets		637		619		637		619
Capital expenditures		13		14		37		35
TDS Telecom Cable | Service
Segment Reporting Information [Line Items]
Total operating revenues		58	[1]	52		170	[1]	152
Cost of goods and services		26		25		78		73
TDS Telecom Cable | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues		0	[1]	0		0	[1]	0
Cost of goods and services		0	[1]	0		0	[1]	0
TDS Telecom HMS
Segment Reporting Information [Line Items]
Goodwill impairment				35
Corporate, Eliminations and Other
Segment Reporting Information [Line Items]
Total operating revenues		62	[1]	58		166	[1]	184
Selling, general and administrative		12	[1]	10		31	[1]	23
Depreciation, amortization and accretion		7		7		24		26
Loss on impairment of goodwill	[2]			(108)				(108)
(Gain) loss on asset disposals, net		0		0		0		0
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Operating income (loss)		(11)	[1]	100		(34)	[1]	88
Equity in earnings of unconsolidated entities		0		0		1		0
Interest and dividend income		0		0		3		2
Interest expense		(15)		(15)		(43)		(43)
Other, net		1		0		(1)		0
Income (loss) before income taxes		(24)	[1]	85		(75)	[1]	46
Income tax expense (benefit)		(4)	[1]	37		(14)	[1]	21
Net income (loss)		(20)	[1]	49		(61)	[1]	25
Depreciation, amortization and accretion		7		7		24		26
Loss on impairment of goodwill	[2]			(108)				(108)
(Gain) loss on asset disposals, net		0		0		0		0
(Gain) loss on sale of business and other exit costs, net				0				0
(Gain) loss on license sales and exchanges, net						0	[1]	0
Interest expense		15		15		43		43
Income tax expense (benefit)		(4)	[1]	37		(14)	[1]	21
Adjusted EBITDA	[4]	(2)		0		(7)		7
Investments in unconsolidated entities		35		34		35		34
Total assets		562		608		562		608
Capital expenditures		5		4		16		19
Goodwill impairment				143
Corporate, Eliminations and Other | Service
Segment Reporting Information [Line Items]
Total operating revenues		24	[1]	21		71	[1]	64
Cost of goods and services		20		19		59		59
Corporate, Eliminations and Other | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues		38	[1]	37		96	[1]	120
Cost of goods and services		$ 33	[1]	$ 30		$ 87	[1]	$ 97
[1]	As of January 1, 2018, TDS adopted ASU 2014-09 using a modified retrospective approach. Under this method, the new accounting standard is applied only to the most recent period presented. As a result, 2018 amounts include the impacts of ASU 2014-09, but 2017 amounts remain as previously reported, except as specifically stated. See Note 2 — Revenue Recognition for additional information.
[2]	During the three months ended September 30, 2017, U.S. Cellular recorded a goodwill impairment of $370 million while TDS recorded a goodwill impairment of the U.S. Cellular reporting unit of $227 million. Prior to 2009, TDS accounted for U.S. Cellular's share repurchases as step acquisitions, allocating a portion of the share repurchase value to TDS' Goodwill. Further, goodwill of the U.S. Cellular reporting unit was impaired at the TDS level in 2003 but not at U.S. Cellular. Consequently, U.S. Cellular's goodwill on a stand-alone basis and any resulting impairments of goodwill does not equal the TDS consolidated goodwill related to U.S. Cellular. The TDS adjustment of $143 million is included in "Corporate, Eliminations and Other." During the three months ended September 30, 2017, TDS also recorded a goodwill impairment of $35 million related to its HMS operations included in "Corporate, Eliminations and Other."
[3]	ASU 2017-07, regarding net periodic pension cost and net periodic postretirement benefit cost was adopted as of January 1, 2018, and applied retrospectively. All prior year numbers have been recast to conform to this standard.
[4]	Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of making decisions about allocating resources to the segments and assessing their performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. TDS believes Adjusted EBITDA is a useful measure of TDS’ operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as they provide additional relevant and useful information to investors and other users of TDS' financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance.
[5]	The consolidated total assets as of September 30, 2018 and December 31, 2017, include assets held by consolidated variable interest entities (VIEs) of $831 million and $765 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2018 and December 31, 2017, include certain liabilities of consolidated VIEs of $17 million and $21 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 10 — Variable Interest Entities for additional information.
[6]	TDS Telecom Total includes eliminations between the Wireline and Cable segments.
[7]	Income tax expense (benefit) is not provided at the individual segment level for Wireline and Cable. TDS calculates income tax expense for “TDS Telecom Total”.