Telephone and Data Systems (TDS) 10-Q 31 Oct 19 2019 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2019shares
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	001-14157
Entity Registrant Name	TELEPHONE AND DATA SYSTEMS, INC.
Entity Central Index Key	0001051512
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-2669023
Entity Address, Address Line One	30 North LaSalle Street, Suite 4000
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60602
City Area Code	(312)
Local Phone Number	630-1900
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Smaller Reporting Company	false
Emerging Growth Company	false
Entity Shell Company	false
Common Shares
Title of 12(b) Security	Common Shares, $.01 par value
Trading Symbol	TDS
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	107,475,700
6.625% Senior Notes
Title of 12(b) Security	6.625% Senior Notes due 2045
Trading Symbol	TDI
Security Exchange Name	NYSE
6.875% Senior Notes
Title of 12(b) Security	6.875% Senior Notes due 2059
Trading Symbol	TDE
Security Exchange Name	NYSE
7.0% Senior Notes
Title of 12(b) Security	7.000% Senior Notes due 2060
Trading Symbol	TDJ
Security Exchange Name	NYSE
5.875% Senior Notes
Title of 12(b) Security	5.875% Senior Notes due 2061
Trading Symbol	TDA
Security Exchange Name	NYSE
Series A Common Shares
Entity Common Stock, Shares Outstanding	7,224,100

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Operating revenues
Total operating revenues	$ 1,321	$ 1,297	$ 3,840	$ 3,777
Operating expenses
Selling, general and administrative	439	421	1,260	1,232
Depreciation, amortization and accretion	237	220	697	662
(Gain) loss on asset disposals, net	6	0	5	3
(Gain) loss on sale of business and other exit costs, net	0	0	(1)	0
(Gain) loss on license sales and exchanges, net	2	0	0	(18)
Total operating expenses	1,292	1,246	3,669	3,585
Operating income	29	51	171	192
Investment and other income (expense)
Equity in earnings of unconsolidated entities	44	42	129	121
Interest and dividend income	7	6	24	18
Interest expense	(42)	(43)	(128)	(129)
Other, net	0	2	0	1
Total investment and other income	9	7	25	11
Income before income taxes	38	58	196	203
Income tax expense	15	5	64	48
Net income	23	53	132	155
Less: Net income attributable to noncontrolling interests, net of tax	5	7	22	36
Net income attributable to TDS shareholders	$ 18	$ 46	$ 110	$ 119
Basic weighted average shares outstanding (in shares)	115	112	114	112
Basic earnings per share attributable to TDS shareholders (in dollars per share)	$ 0.15	$ 0.41	$ 0.96	$ 1.06
Diluted weighted average shares outstanding (in shares)	116	114	116	113
Diluted earnings per share attributable to TDS shareholders (in dollars per share)	$ 0.15	$ 0.41	$ 0.93	$ 1.04
Service
Operating revenues
Total operating revenues	$ 1,030	$ 1,017	$ 3,038	$ 2,988
Operating expenses
Cost of goods and services	313	314	900	902
Equipment and product sales
Operating revenues
Total operating revenues	291	280	802	789
Operating expenses
Cost of goods and services	$ 295	$ 291	$ 808	$ 804

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 23	$ 53	$ 132	$ 155
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	23	53	133	154
Less: Net income attributable to noncontrolling interests, net of tax	5	7	22	36
Comprehensive income attributable to TDS shareholders	$ 18	$ 46	$ 111	$ 118

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities
Net income	$ 132	$ 155
Add (deduct) adjustments to reconcile net income to net cash flows from operating activities
Depreciation, amortization and accretion	697	662
Bad debts expense	80	71
Stock-based compensation expense	47	37
Deferred income taxes, net	23	31
Equity in earnings of unconsolidated entities	(129)	(121)
Distributions from unconsolidated entities	100	91
(Gain) loss on asset disposals, net	5	3
(Gain) loss on sale of business and other exit costs, net	(1)	0
(Gain) loss on license sales and exchanges, net	0	(18)
Other operating activities	4	3
Changes in assets and liabilities from operations
Accounts receivable	(42)	(5)
Equipment installment plans receivable	(42)	(88)
Inventory	3	13
Accounts payable	(4)	13
Customer deposits and deferred revenues	(2)	(7)
Accrued taxes	37	(3)
Accrued interest	9	11
Other assets and liabilities	(43)	(36)
Net cash provided by operating activities	874	812
Cash flows from investing activities
Cash paid for additions to property, plant and equipment	(631)	(447)
Cash paid for acquisitions and licenses	(257)	(10)
Cash received from investments	29	100
Cash paid for investments	(11)	0
Cash received from divestitures and exchanges	32	28
Other investing activities	1	4
Net cash used in investing activities	(837)	(325)
Cash flows from financing activities
Repayment of long-term debt	(16)	(15)
TDS Common Shares reissued for benefit plans, net of tax payments	(6)
TDS Common Shares reissued for benefit plans, net of tax payments		27
U.S. Cellular Common Shares reissued for benefit plans, net of tax payments	(8)
U.S. Cellular Common Shares reissued for benefit plans, net of tax payments		7
Repurchase of U.S. Cellular Common Shares	(21)	0
Dividends paid to TDS shareholders	(57)	(54)
Distributions to noncontrolling interests	(3)	(5)
Other financing activities	8	(2)
Net cash used in financing activities	(103)	(42)
Net increase (decrease) in cash, cash equivalents and restricted cash	(66)	445
Cash, cash equivalents and restricted cash
Beginning of period	927	622
End of period	$ 861	$ 1,067

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions		Sep. 30, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents		$ 853	$ 921
Short-term investments		0	17
Accounts receivable
Customers and agents, less allowances of $73 and $71, respectively		989	992
Other, less allowances of $2 and $2, respectively		127	107
Inventory, net		147	150
Prepaid expenses		98	103
Income taxes receivable		3	12
Other current assets		28	28
Total current assets		2,245	2,330
Assets held for sale		9	54
Licenses		2,470	2,195
Goodwill		509	509
Other intangible assets, net of accumulated amortization of $161 and $168, respectively		235	253
Investments in unconsolidated entities		511	480
Property, plant and equipment
In service and under construction		12,522	12,074
Less: Accumulated depreciation and amortization		9,169	8,728
Property, plant and equipment, net		3,353	3,346
Operating lease right-of-use assets		970	0
Other assets and deferred charges		579	616
Total assets	[1]	10,881	9,783
Current liabilities
Current portion of long-term debt		21	21
Accounts payable		386	365
Customer deposits and deferred revenues		195	197
Accrued interest		20	11
Accrued taxes		63	44
Accrued compensation		111	127
Short-term operating lease liabilities		115	0
Other current liabilities		90	114
Total current liabilities		1,001	879
Liabilities held for sale		1	1
Deferred liabilities and credits
Deferred income tax liability, net		664	640
Long-term operating lease liabilities		931	0
Other deferred liabilities and credits		475	541
Long-term debt, net		2,405	2,418
Commitments and contingencies
Noncontrolling interests with redemption features		11	11
TDS shareholders’ equity
Series A Common and Common Shares Authorized 290 shares (25 Series A Common and 265 Common Shares) Issued 133 shares (7 Series A Common and 126 Common Shares) Outstanding 114 shares (7 Series A Common and 107 Common Shares) Par Value ($.01 per share)		1	1
Capital in excess of par value		2,456	2,432
Treasury shares, at cost, 18 and 19 Common Shares, respectively		(481)	(519)
Accumulated other comprehensive loss		(10)	(10)
Retained earnings		2,680	2,656
Total TDS shareholders' equity		4,646	4,560
Noncontrolling interests		747	733
Total equity		5,393	5,293
Total liabilities and equity	[1]	$ 10,881	$ 9,783
[1]	The consolidated total assets as of September 30, 2019 and December 31, 2018 , include assets held by consolidated variable interest entities (VIEs) of $913 million and $848 million , respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2019 and December 31, 2018 , include certain liabilities of consolidated VIEs of $18 million and $21 million , respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 11 — Variable Interest Entities for additional information.

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Accounts receivable
Customer and agent allowances	$ 73	$ 71
Other allowances	2	2
Other intangible assets
Other intangible assets accumulated amortization	$ 161	$ 168
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)	114,000,000	114,000,000
Variable Interest Entities VIEs
Total VIE assets that can be used to settle only the VIEs' obligations	$ 913	$ 848
Total VIE liabilities for which creditors have no recourse	$ 18	$ 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)	107,000,000	107,000,000
Par value per share (in dollars per share)	$ 0.01	$ 0.01
Treasury shares at cost (in shares)	18,000,000	19,000,000

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	Noncontrolling interests
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 attributable to TDS shareholders	119					119	119
Net income 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
Beginning balance at Jun. 30, 2018	5,172	1	2,418	(624)	(3)	2,692	4,484	688
Net income attributable to TDS shareholders	46					46	46
Net income attributable to noncontrolling interests classified as equity	7						0	7
TDS Common and Series A Common share dividends	(18)					(18)	(18)
Dividend reinvestment plan	3			8		(5)	3
Incentive and compensation plans	21			53		(32)	21
Adjust investment in subsidiaries for repurchases, issuances and other compensation plans	15		1				1	14
Stock-based compensation awards	5		5				5
Distributions to noncontrolling interests	(1)						0	(1)
Ending balance at Sep. 30, 2018	5,250	1	2,424	(563)	(3)	2,683	4,542	708
Cumulative effect of accounting changes	2					2	2
Beginning balance at Dec. 31, 2018	5,293		2,432	(519)	(10)	2,656	4,560	733
Net income attributable to TDS shareholders	110					110	110
Net income attributable to noncontrolling interests classified as equity	21						0	21
TDS Common and Series A Common share dividends	(57)					(57)	(57)
Dividend reinvestment plan	13			18		(5)	13
Incentive and compensation plans	(6)			20		(26)	(6)
Adjust investment in subsidiaries for repurchases, issuances and other compensation plans	5		10				10	(5)
Stock-based compensation awards	14		14				14
Distributions to noncontrolling interests	(2)						0	(2)
Ending balance at Sep. 30, 2019	5,393	1	2,456	(481)	(10)	2,680	4,646	747
Beginning balance at Jun. 30, 2019	5,393	1	2,438	(488)	(10)	2,684	4,625	768
Net income attributable to TDS shareholders	18					18	18
Net income attributable to noncontrolling interests classified as equity	5						0	5
TDS Common and Series A Common share dividends	(19)					(19)	(19)
Dividend reinvestment plan	4			7		(3)	4
Adjust investment in subsidiaries for repurchases, issuances and other compensation plans	(13)		12				12	(25)
Stock-based compensation awards	6		6				6
Distributions to noncontrolling interests	(1)						0	(1)
Ending balance at Sep. 30, 2019	$ 5,393	$ 1	$ 2,456	$ (481)	$ (10)	$ 2,680	$ 4,646	$ 747

Consolidated Statement of Cha_2

Consolidated Statement of Changes in Equity (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity (Parenthetical) [Abstract]
TDS Common and Series A Common Share dividends (in dollars per share)	$ 0.165	$ 0.160	$ 0.495	$ 0.480

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 1 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). Unless otherwise specified, references to accounting provisions and GAAP in these notes refer to the requirements of the FASB 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, 2019 , 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. See Note 13 — 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 annual 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, 2018 . 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, 2019 and December 31, 2018 , its results of operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2019 and 2018 , and its cash flows for the nine months ended September 30, 2019 and 2018 . 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, 2018 , except as disclosed in Note 9 — Leases . 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, 2019 and December 31, 2018 . September 30, 2019 December 31, 2018 (Dollars in millions) Cash and cash equivalents $ 853 $ 921 Restricted cash included in Other current assets 8 6 Cash, cash equivalents and restricted cash in the statement of cash flows $ 861 $ 927 Recently Issued Accounting Pronouncements Not Yet Adopted 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; however, TDS does not intend to adopt early. The adoption of ASU 2016-13 is not expected to have a significant impact on TDS' financial position or results of operations.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 2 Revenue Recognition 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, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 663 $ — $ — $ — $ — $ 663 Inbound roaming 54 — — — — 54 Residential — 83 52 135 — 135 Commercial — 41 10 52 — 52 Wholesale — 44 — 44 — 44 Other service 34 — — — 19 53 Service revenues from contracts with customers 751 168 62 230 19 1,001 Equipment and product sales 257 — — — 34 291 Total revenues from contracts with customers 2 $ 1,008 $ 168 $ 62 $ 230 $ 53 $ 1,292 TDS Telecom Three Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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 2 $ 985 $ 176 $ 58 $ 234 $ 56 $ 1,275 TDS Telecom Nine Months Ended September 30, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 1,984 $ — $ — $ — $ — $ 1,984 Inbound roaming 132 — — — — 132 Residential — 245 152 397 — 397 Commercial — 127 32 159 — 159 Wholesale — 137 — 137 — 137 Other service 101 — — (1 ) 54 154 Service revenues from contracts with customers 2,217 510 183 692 54 2,963 Equipment and product sales 698 1 — 1 103 802 Total revenues from contracts with customers 2 $ 2,915 $ 511 $ 184 $ 693 $ 157 $ 3,765 TDS Telecom Nine Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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 2 $ 2,867 $ 525 $ 170 $ 694 $ 148 $ 3,709 Numbers may not foot due to rounding. 1 TDS Telecom Total includes eliminations between the Wireline and Cable segments. 2 Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers. Contract Balances The accounts receivable balance related to amounts billed and not paid on contracts with customers, net of allowances, is shown in the table below. September 30, 2019 December 31, 2018 (Dollars in millions) Accounts receivable Customer and agents $ 984 $ 987 Other 107 73 Total 1 $ 1,091 $ 1,060 1 Accounts receivable line items presented in this table will not agree to amounts presented in the Consolidated Balance Sheet as the amounts in this table only include receivables resulting from contracts with customers. 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, 2018 $ 11 Contract additions 11 Reclassified to receivables (12 ) Balance at September 30, 2019 $ 10 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, 2018 1 $ 187 Contract additions 117 Terminated contracts (6 ) Revenue recognized (98 ) Balance at September 30, 2019 $ 200 1 The Balance at December 31, 2018 differs from the amount reported in Note 2 — Revenue Recognition of the 2018 Form 10-K, as the previously reported amount included certain lease-related balances that did not result from contracts with customers. Transaction price allocated to the remaining performance obligations The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of September 30, 2019 , and may vary from actual results. As a practical expedient, revenue related to contracts of less than one year, generally month-to-month contracts, are excluded from these estimates. Service Revenues (Dollars in millions) Remainder of 2019 $ 200 2020 222 Thereafter 335 Total $ 757 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., certain 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 timing of transfer of the goods or services to which the assets relate, typically the contract term which ranges from fifteen months to thirty-nine months . Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows: September 30, 2019 December 31, 2018 (Dollars in millions) Costs to obtain contracts Sales commissions $ 144 $ 154 Fulfillment costs Installation costs 11 10 Total contract cost assets $ 155 $ 164 Amortization of contract cost assets was $31 million and $95 million for the three and nine months ended September 30, 2019 , respectively, and $31 million and $93 million for the three and nine months ended September 30, 2018 , respectively, and was included in Selling, general and administrative expenses.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 3 Fair Value Measurements As of September 30, 2019 and December 31, 2018 , 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, 2019 December 31, 2018 Book Value Fair Value Book Value Fair Value (Dollars in millions) Cash and cash equivalents 1 $ 853 $ 853 $ 921 $ 921 Short-term investments 1 — — 17 17 Long-term debt Retail 2 1,753 1,796 1,753 1,596 Institutional 2 534 583 534 531 Other 2 173 173 182 182 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 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 7.25% 2063 Senior Notes, 7.25% 2064 Senior Notes and 6.95% 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 3.80% to 6.75% and 5.03% to 8.00% at September 30, 2019 and December 31, 2018 , respectively.

Equipment Installment Plans

Equipment Installment Plans	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Equipment Installment Plans	Note 4 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, 2019 and December 31, 2018 , the guarantee liability related to these plans was $9 million and $11 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, 2019 and December 31, 2018 . September 30, 2019 December 31, 2018 (Dollars in millions) Equipment installment plan receivables, gross $ 975 $ 974 Allowance for credit losses (82 ) (77 ) Equipment installment plan receivables, net $ 893 $ 897 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 574 $ 560 Other assets and deferred charges (Non-current portion) 319 337 Equipment installment plan receivables, net $ 893 $ 897 TDS uses various inputs, including internal data, information from 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, 2019 December 31, 2018 Lower Risk Higher Risk Total Lower Risk Higher Risk Total (Dollars in millions) Unbilled $ 898 $ 9 $ 907 $ 904 $ 17 $ 921 Billed — current 44 1 45 35 1 36 Billed — past due 21 2 23 15 2 17 Equipment installment plan receivables, gross $ 963 $ 12 $ 975 $ 954 $ 20 $ 974 Activity for the nine months ended September 30, 2019 and 2018 , in the allowance for credit losses for equipment installment plan receivables was as follows: September 30, 2019 September 30, 2018 (Dollars in millions) Allowance for credit losses, beginning of period $ 77 $ 65 Bad debts expense 60 49 Write-offs, net of recoveries (55 ) (41 ) Allowance for credit losses, end of period $ 82 $ 73

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Note 5 Earnings Per Share Basic earnings per share attributable to TDS shareholders is computed by dividing Net income attributable to TDS shareholders by the weighted average number of Common Shares outstanding during the period. Diluted earnings per share attributable to TDS shareholders is computed by dividing Net income attributable to TDS 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 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 2019 2018 2019 2018 (Dollars and shares in millions, except per share amounts) Basic earnings per share attributable to TDS shareholders: Net income attributable to TDS shareholders used in basic earnings per share $ 18 $ 46 $ 110 $ 119 Adjustments to compute diluted earnings: Noncontrolling interest adjustment (1 ) — (2 ) (2 ) Net income attributable to TDS shareholders used in diluted earnings per share $ 17 $ 46 $ 108 $ 117 Weighted average number of shares used in basic earnings per share: Common Shares 108 105 107 105 Series A Common Shares 7 7 7 7 Total 115 112 114 112 Effects of dilutive securities 1 2 2 1 Weighted average number of shares used in diluted earnings per share 116 114 116 113 Basic earnings per share attributable to TDS shareholders $ 0.15 $ 0.41 $ 0.96 $ 1.06 Diluted earnings per share attributable to TDS shareholders $ 0.15 $ 0.41 $ 0.93 $ 1.04 Certain Common Shares issuable upon the exercise of stock options or vesting of performance and restricted stock units were not included in average diluted shares outstanding for the calculation of Diluted earnings per share attributable to TDS shareholders because their effects were antidilutive. The number of such Common Shares excluded was 3 million and less than 1 million for the three and nine months ended September 30, 2019 , respectively, and 3 million and 4 million for the three and nine months ended September 30, 2018 , respectively.

Acquisitions, Divestitures and

Acquisitions, Divestitures and Exchanges	9 Months Ended
	Sep. 30, 2019
Acquisitions, Divestitures and Exchanges [Abstract]
Acquisitions, Divestitures and Exchanges	Note 6 Acquisitions, Divestitures and Exchanges On August 13, 2019, TDS entered into an Asset Purchase Agreement to acquire substantially all of the assets of MI Connection Communications System, dba Continuum, for $80 million in cash, subject to working capital adjustments. The cable company passes approximately 36,500 households in North Carolina and offers broadband, video and voice services. The transaction is expected to close in the fourth quarter of 2019, subject to approvals and other closing conditions .

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 7 Intangible Assets Activity related to Licenses for the nine months ended September 30, 2019 , is presented below: Licenses (Dollars in millions) Balance at December 31, 2018 $ 2,195 Acquisitions 259 Transferred to Assets held for sale (10 ) Exchanges - Licenses received 26 Balance at September 30, 2019 $ 2,470 In June 2019, the FCC announced by way of public notice that U.S. Cellular was the provisional winning bidder for 408 wireless spectrum licenses in its 28 GHz auction (Auction 101) and 282 wireless spectrum licenses in its 24 GHz auction (Auction 102) for an aggregate purchase price of $256 million. U.S. Cellular paid substantially all of the $256 million in the first half of 2019. The wireless spectrum licenses from Auction 101 were granted by the FCC on October 2, 2019, and the wireless spectrum licenses from Auction 102 are expected to be granted by the FCC during the fourth quarter of 2019.

Investments In Unconsolidated E

Investments In Unconsolidated Entities	9 Months Ended
	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Investments in Unconsolidated Entities	Note 8 Investments in Unconsolidated Entities Investments in unconsolidated entities consist of amounts invested in entities in which TDS holds a noncontrolling interest. 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 carrying value of measurement alternative method investments represents cost minus any impairments plus or minus any observable price changes. September 30, 2019 December 31, 2018 (Dollars in millions) Equity method investments $ 490 $ 459 Measurement alternative method investments 21 21 Total investments in unconsolidated entities $ 511 $ 480 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 2019 2018 2019 2018 (Dollars in millions) Revenues $ 1,721 $ 1,699 $ 5,077 $ 5,023 Operating expenses 1,247 1,234 3,660 3,651 Operating income 474 465 1,417 1,372 Other income (expense), net (2 ) (3 ) (4 ) (3 ) Net income $ 472 $ 462 $ 1,413 $ 1,369

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	Note 9 Leases Change in Accounting Policy In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases 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 , Accounting Standards Update 2018-11, Leases: Targeted Improvements, and Accounting Standards Update 2018-20, Leases: Narrow-Scope Improvements for Lessors , collectively referred to as ASC 842. This standard replaces the previous lease accounting standard under ASC 840 - Leases and requires lessees to record a right-of-use (ROU) asset and lease liability for the majority of leases. TDS adopted the provisions of ASC 842 on January 1, 2019, using a modified retrospective method. Under this method, TDS elected to apply the new accounting standard only to the most recent period presented, recognizing the cumulative effect of the accounting change, if any, 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 ASC 842 had no material impact on retained earnings. TDS elected transitional practical expedients for existing leases which eliminated the requirements to reassess existing lease classification, initial direct costs, and whether contracts contain leases. TDS also elected the practical expedient related to land easements that allows it to carry forward the accounting treatment for pre-existing land easement agreements. The cumulative effect of the adoption of ASC 842 on TDS’ Consolidated Balance Sheet as of January 1, 2019 is presented below. December 31, 2018 ASC 842 Adjustment January 1, 2019 (Dollars in millions) Prepaid expenses $ 103 $ (13 ) $ 90 Operating lease right-of-use assets — 975 975 Other assets and deferred charges 616 (12 ) 604 Short-term operating lease liabilities — 112 112 Other current liabilities 114 (8 ) 106 Long-term operating lease liabilities — 949 949 Other deferred liabilities and credits 541 (103 ) 438 In connection with the adoption of ASC 842, TDS recorded ROU assets and lease liabilities for its operating leases in its Consolidated Balance Sheet as of January 1, 2019. The amounts for ROU assets and lease liabilities initially were calculated as the discounted value of future lease payments. The difference between the ROU assets and the corresponding lease liabilities at January 1, 2019 as shown in the table above resulted from adjustments to ROU assets to account for various lease prepayments and straight-line expense recognition deferral balances which existed as of December 31, 2018. Finance leases are included in Property, plant and equipment and Long-term debt, net consistent with the presentation under prior accounting standards. Lessee Agreements A lease is generally present in a contract if the lessee controls the use of identified property, plant or equipment for a period of time in exchange for consideration. Nearly all of TDS’ leases are classified as operating leases, although it does have a small number of finance leases. TDS’ most significant leases are for land and tower spaces, network facilities, retail spaces, and offices. TDS has agreements with both lease and nonlease components, which are accounted for separately. As part of the present value calculation for the lease liabilities, TDS uses an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on TDS' unsecured rates, adjusted to approximate the rates at which TDS would be required to borrow on a collateralized basis over a term similar to the recognized lease term. TDS applies the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term and the reporting entity in which the lease resides. The cost of nonlease components in TDS’ lease portfolio (e.g., utilities and common area maintenance) are not typically predetermined at lease commencement and are expensed as incurred at their relative standalone price. Variable lease expense occurs when, subsequent to the lease commencement, lease payments are made that were not originally included in the lease liability calculation. TDS’ variable lease payments are primarily a result of leases with escalations that are tied to an index. The incremental changes due to the index changes are recorded as variable lease expense and are not included in the ROU assets or lease liabilities. Lease term recognition determines the periods to which expense is allocated and also has a significant impact on the ROU asset and lease liability calculations. Many of TDS’ leases include renewal and early termination options. At lease commencement, the lease terms include options to extend the lease when TDS is reasonably certain that it will exercise the options. The lease terms do not include early termination options unless TDS is reasonably certain to exercise the options. Certain asset classes have similar lease characteristics; therefore, TDS has applied the portfolio approach for lease term recognition for its tower space, retail, and certain ground lease asset classes. The following table shows the components of lease cost included in the Consolidated Statement of Operations: Three Months Ended Nine Months Ended (Dollars in millions) Operating lease cost $ 45 $ 133 Financing lease cost: Amortization of ROU assets 1 1 Variable lease cost 2 6 Total lease cost $ 48 $ 140 The following table shows supplemental cash flow information related to lease activities: Nine Months Ended (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 127 ROU assets obtained in exchange for lease obligations: Operating leases $ 97 Finance leases 8 The following table shows the classification of TDS’ operating and finance leases in its Consolidated Balance Sheet: September 30, 2019 (Dollars in millions) Operating Leases Operating lease right-of-use assets $ 970 Short-term operating lease liabilities $ 115 Long-term operating lease liabilities 931 Total operating lease liabilities $ 1,046 Finance Leases Property, plant and equipment $ 18 Less: Accumulated depreciation and amortization 5 Property, plant and equipment, net $ 13 Current portion of long-term debt $ 1 Long-term debt, net 6 Total finance lease liabilities $ 7 The table below shows a weighted-average analysis for lease term and discount rate for all leases: September 30, 2019 Weighted Average Remaining Lease Term Operating leases 12 years Finance leases 23 years Weighted Average Discount Rate Operating leases 4.4 % Finance leases 6.6 % The maturities of lease liabilities are as follows: Operating Leases Finance Leases (Dollars in millions) Remainder of 2019 $ 30 $ — 2020 169 1 2021 154 1 2022 138 1 2023 121 1 Thereafter 818 14 Total lease payments 1 $ 1,430 $ 18 Less: Imputed interest 384 11 Present value of lease liabilities $ 1,046 $ 7 1 Lease payments exclude $16 million of legally binding lease payments for leases signed but not yet commenced. Lessor Agreements TDS’ most significant lessor leases are for tower space and colocation space. All of TDS’ lessor leases are classified as operating leases. A lease is generally present in a contract if the lessee controls the use of identified property, plant, or equipment for a period of time in exchange for consideration. TDS’ lessor agreements with lease and nonlease components are generally accounted for separately; however, certain service agreements with insignificant lease components are accounted for as nonlease transactions. Lease term recognition determines the periods to which revenue is allocated over the term of the lease. Many of TDS’ leases include renewal and early termination options. At lease commencement, lease terms include options to extend the lease when TDS is reasonably certain that lessees will exercise the options. Lease terms would not include periods after the date of a termination option that lessees are reasonably certain to exercise. Variable lease income occurs when, subsequent to the lease commencement, lease payments are received that were not originally included in the lease receivable calculation. TDS’ variable lease income is primarily a result of leases with escalations that are tied to an index. The incremental increases due to the index changes are recorded as variable lease income. The following table shows the components of lease income which are included in service revenues in the Consolidated Statement of Operations: Three Months Ended Nine Months Ended (Dollars in millions) Operating lease income 1 $ 29 $ 75 1 During the third quarter of 2019, TDS recorded an out-of-period adjustment attributable to 2009 through the second quarter of 2019 due to errors in the timing of recognition of revenue for certain tower leases. This out-of-period adjustment had the impact of increasing operating lease income by $5 million for the three and nine months ended September 30, 2019 . TDS determined that this adjustment was not material to any of the periods impacted. The maturities of expected lease payments to be received are as follows: Operating Leases (Dollars in millions) Remainder of 2019 $ 17 2020 86 2021 57 2022 37 2023 25 Thereafter 28 Total future lease maturities $ 250 Disclosures under ASC 840 As of December 31, 2018, future minimum rental payments required under operating leases and rental receipts expected under operating leases that have noncancellable lease terms in excess of one year were as follows: Operating Leases Future Minimum Rental Payments Operating Leases Future Minimum Rental Receipts (Dollars in millions) 2019 $ 170 $ 59 2020 158 48 2021 142 35 2022 126 23 2023 110 10 Thereafter 784 7 Total $ 1,490 $ 182

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments and Contingencies [Abstract]
Commitments and Contingencies	Note 10 Commitments and Contingencies Purchase Obligations On September 27, 2019, U.S. Cellular executed a new Master Service Agreement, Master Statement of Work for Managed Services and certain other documents with Amdocs Tethys Limited, effective October 1, 2019, to continue using the Billing and Operational Support System (B/OSS) and certain support functions offered by Amdocs Tethys Limited. The committed, non-cancellable amount to be paid to Amdocs Tethys Limited with respect to the new agreements is $241 million over five years.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2019
Variable Interest Entities [Abstract]
Variable Interest Entities	Note 11 Variable Interest Entities Consolidated VIEs TDS consolidates 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, 2018 . During 2017, U.S. Cellular formed USCC EIP LLC (Seller/Sub-Servicer), USCC Receivables Funding LLC (Transferor) and the USCC Master Note Trust (Trust), collectively the 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”, transfer device equipment installment plan contracts to the Seller/Sub-Servicer. The Seller/Sub-Servicer aggregates device equipment installment plan contracts, and performs servicing, collection and all other administrative activities related to accounting for the equipment installment plan contracts. The Seller/Sub-Servicer sells the eligible equipment installment plan receivables to the Transferor, a bankruptcy remote entity, which subsequently sells 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 licenses and to fund, establish, and provide wireless service with respect to any FCC wireless spectrum 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 wireless spectrum 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. 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, 2019 December 31, 2018 (Dollars in millions) Assets Cash and cash equivalents $ 29 $ 9 Short-term investments — 17 Accounts receivable 623 609 Inventory, net 4 5 Other current assets 6 5 Licenses 647 647 Property, plant and equipment, net 87 88 Operating lease right-of-use assets 41 — Other assets and deferred charges 327 347 Total assets $ 1,764 $ 1,727 Liabilities Current liabilities $ 32 $ 31 Long-term operating lease liabilities 37 — Other deferred liabilities and credits 12 15 Total liabilities $ 81 $ 46 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 $5 million and $4 million at September 30, 2019 and December 31, 2018 , respectively, 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 TDS made contributions, loans and/or advances to its VIEs totaling $229 million and $92 million , during the nine months ended September 30, 2019 and 2018 , respectively; of which $199 million in 2019 and $66 million in 2018 , 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 wireless spectrum 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. The limited partnership agreements of Advantage Spectrum and King Street Wireless also provide the general partner with a put option whereby the general partner may require the limited partner, a subsidiary of U.S. Cellular, to purchase its interest in the limited partnership. The general partner’s put options related to its interests in King Street Wireless will become exercisable in the fourth quarter of 2019. The general partner’s put options related to its interest in Advantage Spectrum will become exercisable in 2021 and 2022. The greater of the carrying value of the general partner's investment or the value of the put option, net of any borrowings due to TDS, is recorded as Noncontrolling interests with redemption features in TDS’ Consolidated Balance Sheet. Also in accordance with GAAP, minority share of income or changes in the redemption value of the put options, net of interest accrued on the loans, are recorded as a component of Net income attributable to noncontrolling interests, net of tax, in TDS’ Consolidated Statement of Operations. During the first quarter of 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

Noncontrolling Interests

Noncontrolling Interests	9 Months Ended
	Sep. 30, 2019
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	Note 12 Noncontrolling Interests The following schedule discloses the effects of Net income attributable to TDS shareholders and changes in TDS’ ownership interest in U.S. Cellular on TDS’ equity: Nine Months Ended September 30, 2019 2018 (Dollars in millions) Net income attributable to TDS shareholders $ 110 $ 119 Transfers to noncontrolling interests Change in TDS' Capital in excess of par value from U.S. Cellular's issuance of U.S. Cellular shares (23 ) (22 ) Change in TDS' Capital in excess of par value from U.S. Cellular's repurchases of U.S. Cellular shares 6 — Purchase of ownership in subsidiaries from noncontrolling interests — — Net transfers to noncontrolling interests (17 ) (22 ) Change from net income attributable to TDS and transfers to noncontrolling interests $ 93 $ 97

Business Segment Information

Business Segment Information	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Business Segment Information	Note 13 Business Segment Information U.S. Cellular and TDS Telecom are billed for 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. Financial data for TDS’ reportable segments for the three and nine month periods ended, or as of September 30, 2019 and 2018 , is as follows. See Note 1 — Basis of Presentation for additional information. TDS Telecom Three Months Ended or as of September 30, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 774 $ 169 $ 62 $ 231 $ 25 $ 1,030 Equipment and product sales 257 — — — 34 291 Total operating revenues 1,031 169 62 231 59 1,321 Cost of services (excluding Depreciation, amortization and accretion reported below) 199 68 27 94 20 313 Cost of equipment and products 266 — — — 29 295 Selling, general and administrative 358 52 15 67 14 439 Depreciation, amortization and accretion 181 33 17 50 6 237 (Gain) loss on asset disposals, net 5 — — — 1 6 (Gain) loss on license sales and exchanges, net 2 — — — — 2 Operating income (loss) 20 16 3 20 (11 ) 29 Equity in earnings of unconsolidated entities 44 — — — — 44 Interest and dividend income 4 3 — 3 — 7 Interest expense (29 ) 1 — 1 (14 ) (42 ) Income (loss) before income taxes 39 20 4 24 (25 ) 38 Income tax expense (benefit) 2 15 5 (5 ) 15 Net income (loss) 24 18 (19 ) 23 Add back: Depreciation, amortization and accretion 181 33 17 50 6 237 (Gain) loss on asset disposals, net 5 — — — 1 6 (Gain) loss on license sales and exchanges, net 2 — — — — 2 Interest expense 29 (1 ) — (1 ) 14 42 Income tax expense (benefit) 2 15 5 (5 ) 15 Adjusted EBITDA 3 $ 256 $ 52 $ 21 $ 73 $ (4 ) $ 325 Investments in unconsolidated entities $ 471 $ 4 $ — $ 4 $ 36 $ 511 Total assets $ 8,291 $ 1,430 $ 644 $ 2,066 $ 524 $ 10,881 Capital expenditures $ 170 $ 61 $ 20 $ 81 $ 2 $ 253 TDS Telecom Three Months Ended or as of September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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) 2 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) 2 14 (5 ) (4 ) 5 Adjusted EBITDA 3 $ 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 TDS Telecom Nine Months Ended or as of September 30, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 2,272 $ 512 $ 183 $ 694 $ 72 $ 3,038 Equipment and product sales 698 1 — 1 103 802 Total operating revenues 2,970 512 184 695 175 3,840 Cost of services (excluding Depreciation, amortization and accretion reported below) 568 195 79 274 58 900 Cost of equipment and products 724 1 — 1 83 808 Selling, general and administrative 1,027 148 44 193 40 1,260 Depreciation, amortization and accretion 524 99 51 150 23 697 (Gain) loss on asset disposals, net 13 (8 ) 1 (7 ) (1 ) 5 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Operating income (loss) 115 78 8 86 (30 ) 171 Equity in earnings of unconsolidated entities 128 — — — 1 129 Interest and dividend income 14 8 1 9 1 24 Interest expense (87 ) 2 — 2 (43 ) (128 ) Income (loss) before income taxes 170 88 9 97 (71 ) 196 Income tax expense (benefit) 2 55 23 (14 ) 64 Net income (loss) 115 74 (57 ) 132 Add back: Depreciation, amortization and accretion 524 99 51 150 23 697 (Gain) loss on asset disposals, net 13 (8 ) 1 (7 ) (1 ) 5 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Interest expense 87 (2 ) — (2 ) 43 128 Income tax expense (benefit) 2 55 23 (14 ) 64 Adjusted EBITDA 3 $ 793 $ 177 $ 61 $ 238 $ (6 ) $ 1,025 Capital expenditures $ 467 $ 145 $ 48 $ 193 $ 4 $ 664 TDS Telecom Nine Months Ended or as of September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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) 2 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) 2 55 7 (14 ) 48 Adjusted EBITDA 3 $ 750 $ 186 $ 50 $ 236 $ (7 ) $ 979 Capital expenditures $ 274 $ 103 $ 37 $ 140 $ 16 $ 430 Numbers may not foot due to rounding. 1 TDS Telecom Total includes eliminations between the Wireline and Cable segments. 2 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". 3 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.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2019
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). Unless otherwise specified, references to accounting provisions and GAAP in these notes refer to the requirements of the FASB 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, 2019 , 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. See Note 13 — 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 annual 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, 2018 . 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, 2019 and December 31, 2018 , its results of operations, comprehensive income and changes in equity for the three and nine months ended September 30, 2019 and 2018 , and its cash flows for the nine months ended September 30, 2019 and 2018 . 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, 2018 , except as disclosed in Note 9 — Leases .
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	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; however, TDS does not intend to adopt early. The adoption of ASU 2016-13 is not expected to have a significant impact on TDS' financial position or results of operations. In February 2016, the FASB issued Accounting Standards Update 2016-02, Leases 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 , Accounting Standards Update 2018-11, Leases: Targeted Improvements, and Accounting Standards Update 2018-20, Leases: Narrow-Scope Improvements for Lessors , collectively referred to as ASC 842. This standard replaces the previous lease accounting standard under ASC 840 - Leases and requires lessees to record a right-of-use (ROU) asset and lease liability for the majority of leases. TDS adopted the provisions of ASC 842 on January 1, 2019, using a modified retrospective method. Under this method, TDS elected to apply the new accounting standard only to the most recent period presented, recognizing the cumulative effect of the accounting change, if any, 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 ASC 842 had no material impact on retained earnings.
Revenue from Contract with Customer	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 month-to-month contracts, 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., certain 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.
Lessee Agreements	A lease is generally present in a contract if the lessee controls the use of identified property, plant or equipment for a period of time in exchange for consideration. Nearly all of TDS’ leases are classified as operating leases, although it does have a small number of finance leases. TDS’ most significant leases are for land and tower spaces, network facilities, retail spaces, and offices. TDS has agreements with both lease and nonlease components, which are accounted for separately. As part of the present value calculation for the lease liabilities, TDS uses an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on TDS' unsecured rates, adjusted to approximate the rates at which TDS would be required to borrow on a collateralized basis over a term similar to the recognized lease term. TDS applies the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term and the reporting entity in which the lease resides. The cost of nonlease components in TDS’ lease portfolio (e.g., utilities and common area maintenance) are not typically predetermined at lease commencement and are expensed as incurred at their relative standalone price. Variable lease expense occurs when, subsequent to the lease commencement, lease payments are made that were not originally included in the lease liability calculation. TDS’ variable lease payments are primarily a result of leases with escalations that are tied to an index. The incremental changes due to the index changes are recorded as variable lease expense and are not included in the ROU assets or lease liabilities. Lease term recognition determines the periods to which expense is allocated and also has a significant impact on the ROU asset and lease liability calculations. Many of TDS’ leases include renewal and early termination options. At lease commencement, the lease terms include options to extend the lease when TDS is reasonably certain that it will exercise the options. The lease terms do not include early termination options unless TDS is reasonably certain to exercise the options. Certain asset classes have similar lease characteristics; therefore, TDS has applied the portfolio approach for lease term recognition for its tower space, retail, and certain ground lease asset classes.
Lessor Agreements	TDS’ most significant lessor leases are for tower space and colocation space. All of TDS’ lessor leases are classified as operating leases. A lease is generally present in a contract if the lessee controls the use of identified property, plant, or equipment for a period of time in exchange for consideration. TDS’ lessor agreements with lease and nonlease components are generally accounted for separately; however, certain service agreements with insignificant lease components are accounted for as nonlease transactions. Lease term recognition determines the periods to which revenue is allocated over the term of the lease. Many of TDS’ leases include renewal and early termination options. At lease commencement, lease terms include options to extend the lease when TDS is reasonably certain that lessees will exercise the options. Lease terms would not include periods after the date of a termination option that lessees are reasonably certain to exercise. Variable lease income occurs when, subsequent to the lease commencement, lease payments are received that were not originally included in the lease receivable calculation. TDS’ variable lease income is primarily a result of leases with escalations that are tied to an index. The incremental increases due to the index changes are recorded as variable lease income.
Variable Interest Entities	TDS consolidates 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, 2018 .

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 and December 31, 2018 . September 30, 2019 December 31, 2018 (Dollars in millions) Cash and cash equivalents $ 853 $ 921 Restricted cash included in Other current assets 8 6 Cash, cash equivalents and restricted cash in the statement of cash flows $ 861 $ 927

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
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, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 663 $ — $ — $ — $ — $ 663 Inbound roaming 54 — — — — 54 Residential — 83 52 135 — 135 Commercial — 41 10 52 — 52 Wholesale — 44 — 44 — 44 Other service 34 — — — 19 53 Service revenues from contracts with customers 751 168 62 230 19 1,001 Equipment and product sales 257 — — — 34 291 Total revenues from contracts with customers 2 $ 1,008 $ 168 $ 62 $ 230 $ 53 $ 1,292 TDS Telecom Three Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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 2 $ 985 $ 176 $ 58 $ 234 $ 56 $ 1,275 TDS Telecom Nine Months Ended September 30, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Revenues from contracts with customers: Type of service: Retail service $ 1,984 $ — $ — $ — $ — $ 1,984 Inbound roaming 132 — — — — 132 Residential — 245 152 397 — 397 Commercial — 127 32 159 — 159 Wholesale — 137 — 137 — 137 Other service 101 — — (1 ) 54 154 Service revenues from contracts with customers 2,217 510 183 692 54 2,963 Equipment and product sales 698 1 — 1 103 802 Total revenues from contracts with customers 2 $ 2,915 $ 511 $ 184 $ 693 $ 157 $ 3,765 TDS Telecom Nine Months Ended September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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 2 $ 2,867 $ 525 $ 170 $ 694 $ 148 $ 3,709 Numbers may not foot due to rounding. 1 TDS Telecom Total includes eliminations between the Wireline and Cable segments. 2 Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers.
Contract with Customer, Assets and Liabilities	The accounts receivable balance related to amounts billed and not paid on contracts with customers, net of allowances, is shown in the table below. September 30, 2019 December 31, 2018 (Dollars in millions) Accounts receivable Customer and agents $ 984 $ 987 Other 107 73 Total 1 $ 1,091 $ 1,060 1 Accounts receivable line items presented in this table will not agree to amounts presented in the Consolidated Balance Sheet as the amounts in this table only include receivables resulting from contracts with customers. 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, 2018 $ 11 Contract additions 11 Reclassified to receivables (12 ) Balance at September 30, 2019 $ 10 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, 2018 1 $ 187 Contract additions 117 Terminated contracts (6 ) Revenue recognized (98 ) Balance at September 30, 2019 $ 200 1 The Balance at December 31, 2018 differs from the amount reported in Note 2 — Revenue Recognition of the 2018 Form 10-K, as the previously reported amount included certain lease-related balances that did not result from contracts with customers.
Remaining Performance Obligations	The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of September 30, 2019 , and may vary from actual results. As a practical expedient, revenue related to contracts of less than one year, generally month-to-month contracts, are excluded from these estimates. Service Revenues (Dollars in millions) Remainder of 2019 $ 200 2020 222 Thereafter 335 Total $ 757
Contract Cost Assets	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 timing of transfer of the goods or services to which the assets relate, typically the contract term which ranges from fifteen months to thirty-nine months . Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows: September 30, 2019 December 31, 2018 (Dollars in millions) Costs to obtain contracts Sales commissions $ 144 $ 154 Fulfillment costs Installation costs 11 10 Total contract cost assets $ 155 $ 164

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 December 31, 2018 Book Value Fair Value Book Value Fair Value (Dollars in millions) Cash and cash equivalents 1 $ 853 $ 853 $ 921 $ 921 Short-term investments 1 — — 17 17 Long-term debt Retail 2 1,753 1,796 1,753 1,596 Institutional 2 534 583 534 531 Other 2 173 173 182 182

Equipment Installment Plans (Ta

Equipment Installment Plans (Table)	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Equipment installment plan receivables	The following table summarizes equipment installment plan receivables as of September 30, 2019 and December 31, 2018 . September 30, 2019 December 31, 2018 (Dollars in millions) Equipment installment plan receivables, gross $ 975 $ 974 Allowance for credit losses (82 ) (77 ) Equipment installment plan receivables, net $ 893 $ 897 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 574 $ 560 Other assets and deferred charges (Non-current portion) 319 337 Equipment installment plan receivables, net $ 893 $ 897
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, 2019 December 31, 2018 Lower Risk Higher Risk Total Lower Risk Higher Risk Total (Dollars in millions) Unbilled $ 898 $ 9 $ 907 $ 904 $ 17 $ 921 Billed — current 44 1 45 35 1 36 Billed — past due 21 2 23 15 2 17 Equipment installment plan receivables, gross $ 963 $ 12 $ 975 $ 954 $ 20 $ 974
Equipment installment plans allowance for credit losses	Activity for the nine months ended September 30, 2019 and 2018 , in the allowance for credit losses for equipment installment plan receivables was as follows: September 30, 2019 September 30, 2018 (Dollars in millions) Allowance for credit losses, beginning of period $ 77 $ 65 Bad debts expense 60 49 Write-offs, net of recoveries (55 ) (41 ) Allowance for credit losses, end of period $ 82 $ 73

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings per share	The amounts used in computing earnings 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 2019 2018 2019 2018 (Dollars and shares in millions, except per share amounts) Basic earnings per share attributable to TDS shareholders: Net income attributable to TDS shareholders used in basic earnings per share $ 18 $ 46 $ 110 $ 119 Adjustments to compute diluted earnings: Noncontrolling interest adjustment (1 ) — (2 ) (2 ) Net income attributable to TDS shareholders used in diluted earnings per share $ 17 $ 46 $ 108 $ 117 Weighted average number of shares used in basic earnings per share: Common Shares 108 105 107 105 Series A Common Shares 7 7 7 7 Total 115 112 114 112 Effects of dilutive securities 1 2 2 1 Weighted average number of shares used in diluted earnings per share 116 114 116 113 Basic earnings per share attributable to TDS shareholders $ 0.15 $ 0.41 $ 0.96 $ 1.06 Diluted earnings per share attributable to TDS shareholders $ 0.15 $ 0.41 $ 0.93 $ 1.04

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2019
Licenses
Licenses	Activity related to Licenses for the nine months ended September 30, 2019 , is presented below: Licenses (Dollars in millions) Balance at December 31, 2018 $ 2,195 Acquisitions 259 Transferred to Assets held for sale (10 ) Exchanges - Licenses received 26 Balance at September 30, 2019 $ 2,470

Investment in Unconsolidated En

Investment in Unconsolidated Entities (Tables)	9 Months Ended
	Sep. 30, 2019
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 carrying value of measurement alternative method investments represents cost minus any impairments plus or minus any observable price changes. September 30, 2019 December 31, 2018 (Dollars in millions) Equity method investments $ 490 $ 459 Measurement alternative method investments 21 21 Total investments in unconsolidated entities $ 511 $ 480
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 2019 2018 2019 2018 (Dollars in millions) Revenues $ 1,721 $ 1,699 $ 5,077 $ 5,023 Operating expenses 1,247 1,234 3,660 3,651 Operating income 474 465 1,417 1,372 Other income (expense), net (2 ) (3 ) (4 ) (3 ) Net income $ 472 $ 462 $ 1,413 $ 1,369

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Schedule of new accounting pronouncements and changes in accounting principles	The cumulative effect of the adoption of ASC 842 on TDS’ Consolidated Balance Sheet as of January 1, 2019 is presented below. December 31, 2018 ASC 842 Adjustment January 1, 2019 (Dollars in millions) Prepaid expenses $ 103 $ (13 ) $ 90 Operating lease right-of-use assets — 975 975 Other assets and deferred charges 616 (12 ) 604 Short-term operating lease liabilities — 112 112 Other current liabilities 114 (8 ) 106 Long-term operating lease liabilities — 949 949 Other deferred liabilities and credits 541 (103 ) 438
Components of lease expense	The following table shows the components of lease cost included in the Consolidated Statement of Operations: Three Months Ended Nine Months Ended (Dollars in millions) Operating lease cost $ 45 $ 133 Financing lease cost: Amortization of ROU assets 1 1 Variable lease cost 2 6 Total lease cost $ 48 $ 140
Supplemental cash flow information related to leases	The following table shows supplemental cash flow information related to lease activities: Nine Months Ended (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 127 ROU assets obtained in exchange for lease obligations: Operating leases $ 97 Finance leases 8
Supplemental balance sheet information related to leases	The following table shows the classification of TDS’ operating and finance leases in its Consolidated Balance Sheet: September 30, 2019 (Dollars in millions) Operating Leases Operating lease right-of-use assets $ 970 Short-term operating lease liabilities $ 115 Long-term operating lease liabilities 931 Total operating lease liabilities $ 1,046 Finance Leases Property, plant and equipment $ 18 Less: Accumulated depreciation and amortization 5 Property, plant and equipment, net $ 13 Current portion of long-term debt $ 1 Long-term debt, net 6 Total finance lease liabilities $ 7
Schedule of weighted average remaining lease term and weighted average discount rate related to leases	The table below shows a weighted-average analysis for lease term and discount rate for all leases: September 30, 2019 Weighted Average Remaining Lease Term Operating leases 12 years Finance leases 23 years Weighted Average Discount Rate Operating leases 4.4 % Finance leases 6.6 %
Maturities of lease liabilities	The maturities of lease liabilities are as follows: Operating Leases Finance Leases (Dollars in millions) Remainder of 2019 $ 30 $ — 2020 169 1 2021 154 1 2022 138 1 2023 121 1 Thereafter 818 14 Total lease payments 1 $ 1,430 $ 18 Less: Imputed interest 384 11 Present value of lease liabilities $ 1,046 $ 7 1 Lease payments exclude $16 million of legally binding lease payments for leases signed but not yet commenced.
Lease income	The following table shows the components of lease income which are included in service revenues in the Consolidated Statement of Operations: Three Months Ended Nine Months Ended (Dollars in millions) Operating lease income 1 $ 29 $ 75 1 During the third quarter of 2019, TDS recorded an out-of-period adjustment attributable to 2009 through the second quarter of 2019 due to errors in the timing of recognition of revenue for certain tower leases. This out-of-period adjustment had the impact of increasing operating lease income by $5 million for the three and nine months ended September 30, 2019 . TDS determined that this adjustment was not material to any of the periods impacted.
Maturities of expected lease revenues	The maturities of expected lease payments to be received are as follows: Operating Leases (Dollars in millions) Remainder of 2019 $ 17 2020 86 2021 57 2022 37 2023 25 Thereafter 28 Total future lease maturities $ 250
Lease commitments	As of December 31, 2018, future minimum rental payments required under operating leases and rental receipts expected under operating leases that have noncancellable lease terms in excess of one year were as follows: Operating Leases Future Minimum Rental Payments Operating Leases Future Minimum Rental Receipts (Dollars in millions) 2019 $ 170 $ 59 2020 158 48 2021 142 35 2022 126 23 2023 110 10 Thereafter 784 7 Total $ 1,490 $ 182

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 December 31, 2018 (Dollars in millions) Assets Cash and cash equivalents $ 29 $ 9 Short-term investments — 17 Accounts receivable 623 609 Inventory, net 4 5 Other current assets 6 5 Licenses 647 647 Property, plant and equipment, net 87 88 Operating lease right-of-use assets 41 — Other assets and deferred charges 327 347 Total assets $ 1,764 $ 1,727 Liabilities Current liabilities $ 32 $ 31 Long-term operating lease liabilities 37 — Other deferred liabilities and credits 12 15 Total liabilities $ 81 $ 46

Noncontrolling Interests (Table

Noncontrolling Interests (Tables)	9 Months Ended
	Sep. 30, 2019
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 attributable to TDS shareholders and changes in TDS’ ownership interest in U.S. Cellular on TDS’ equity: Nine Months Ended September 30, 2019 2018 (Dollars in millions) Net income attributable to TDS shareholders $ 110 $ 119 Transfers to noncontrolling interests Change in TDS' Capital in excess of par value from U.S. Cellular's issuance of U.S. Cellular shares (23 ) (22 ) Change in TDS' Capital in excess of par value from U.S. Cellular's repurchases of U.S. Cellular shares 6 — Purchase of ownership in subsidiaries from noncontrolling interests — — Net transfers to noncontrolling interests (17 ) (22 ) Change from net income attributable to TDS and transfers to noncontrolling interests $ 93 $ 97

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Sep. 30, 2019
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, 2019 and 2018 , is as follows. See Note 1 — Basis of Presentation for additional information. TDS Telecom Three Months Ended or as of September 30, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 774 $ 169 $ 62 $ 231 $ 25 $ 1,030 Equipment and product sales 257 — — — 34 291 Total operating revenues 1,031 169 62 231 59 1,321 Cost of services (excluding Depreciation, amortization and accretion reported below) 199 68 27 94 20 313 Cost of equipment and products 266 — — — 29 295 Selling, general and administrative 358 52 15 67 14 439 Depreciation, amortization and accretion 181 33 17 50 6 237 (Gain) loss on asset disposals, net 5 — — — 1 6 (Gain) loss on license sales and exchanges, net 2 — — — — 2 Operating income (loss) 20 16 3 20 (11 ) 29 Equity in earnings of unconsolidated entities 44 — — — — 44 Interest and dividend income 4 3 — 3 — 7 Interest expense (29 ) 1 — 1 (14 ) (42 ) Income (loss) before income taxes 39 20 4 24 (25 ) 38 Income tax expense (benefit) 2 15 5 (5 ) 15 Net income (loss) 24 18 (19 ) 23 Add back: Depreciation, amortization and accretion 181 33 17 50 6 237 (Gain) loss on asset disposals, net 5 — — — 1 6 (Gain) loss on license sales and exchanges, net 2 — — — — 2 Interest expense 29 (1 ) — (1 ) 14 42 Income tax expense (benefit) 2 15 5 (5 ) 15 Adjusted EBITDA 3 $ 256 $ 52 $ 21 $ 73 $ (4 ) $ 325 Investments in unconsolidated entities $ 471 $ 4 $ — $ 4 $ 36 $ 511 Total assets $ 8,291 $ 1,430 $ 644 $ 2,066 $ 524 $ 10,881 Capital expenditures $ 170 $ 61 $ 20 $ 81 $ 2 $ 253 TDS Telecom Three Months Ended or as of September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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) 2 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) 2 14 (5 ) (4 ) 5 Adjusted EBITDA 3 $ 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 TDS Telecom Nine Months Ended or as of September 30, 2019 U.S. Cellular Wireline Cable TDS Telecom Total 1 Corporate, Eliminations and Other Total (Dollars in millions) Operating revenues Service $ 2,272 $ 512 $ 183 $ 694 $ 72 $ 3,038 Equipment and product sales 698 1 — 1 103 802 Total operating revenues 2,970 512 184 695 175 3,840 Cost of services (excluding Depreciation, amortization and accretion reported below) 568 195 79 274 58 900 Cost of equipment and products 724 1 — 1 83 808 Selling, general and administrative 1,027 148 44 193 40 1,260 Depreciation, amortization and accretion 524 99 51 150 23 697 (Gain) loss on asset disposals, net 13 (8 ) 1 (7 ) (1 ) 5 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Operating income (loss) 115 78 8 86 (30 ) 171 Equity in earnings of unconsolidated entities 128 — — — 1 129 Interest and dividend income 14 8 1 9 1 24 Interest expense (87 ) 2 — 2 (43 ) (128 ) Income (loss) before income taxes 170 88 9 97 (71 ) 196 Income tax expense (benefit) 2 55 23 (14 ) 64 Net income (loss) 115 74 (57 ) 132 Add back: Depreciation, amortization and accretion 524 99 51 150 23 697 (Gain) loss on asset disposals, net 13 (8 ) 1 (7 ) (1 ) 5 (Gain) loss on sale of business and other exit costs, net (1 ) — — — — (1 ) Interest expense 87 (2 ) — (2 ) 43 128 Income tax expense (benefit) 2 55 23 (14 ) 64 Adjusted EBITDA 3 $ 793 $ 177 $ 61 $ 238 $ (6 ) $ 1,025 Capital expenditures $ 467 $ 145 $ 48 $ 193 $ 4 $ 664 TDS Telecom Nine Months Ended or as of September 30, 2018 U.S. Cellular Wireline Cable TDS Telecom Total 1 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) 2 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) 2 55 7 (14 ) 48 Adjusted EBITDA 3 $ 750 $ 186 $ 50 $ 236 $ (7 ) $ 979 Capital expenditures $ 274 $ 103 $ 37 $ 140 $ 16 $ 430 Numbers may not foot due to rounding. 1 TDS Telecom Total includes eliminations between the Wireline and Cable segments. 2 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". 3 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.

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details)	Sep. 30, 2019
U.S. Cellular
Basis of Presentation [Line Items]
TDS ownership of U.S. Cellular	82.00%

Basis of Presentation - Restric

Basis of Presentation - Restricted Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 853	$ 921
Restricted cash included in Other current assets	8	6
Cash, cash equivalents and restricted cash in the statement of cash flows	$ 861	$ 927	$ 1,067	$ 622

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation Of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of revenue
Revenue from contracts with customers	$ 1,292	$ 1,275	$ 3,765	$ 3,709
Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	1,001	995	2,963	2,920
Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	663	659	1,984	1,960
Transferred over time | Inbound roaming
Disaggregation of revenue
Revenue from contracts with customers	54	50	132	116
Transferred over time | Residential
Disaggregation of revenue
Revenue from contracts with customers	135	128	397	381
Transferred over time | Commercial
Disaggregation of revenue
Revenue from contracts with customers	52	56	159	170
Transferred over time | Wholesale
Disaggregation of revenue
Revenue from contracts with customers	44	50	137	143
Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	53	52	154	150
Transferred at point in time | Equipment and product sales
Disaggregation of revenue
Revenue from contracts with customers	291	280	802	789
U.S. Cellular
Disaggregation of revenue
Revenue from contracts with customers	1,008	985	2,915	2,867
U.S. Cellular | Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	751	743	2,217	2,175
U.S. Cellular | Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	663	659	1,984	1,960
U.S. Cellular | Transferred over time | Inbound roaming
Disaggregation of revenue
Revenue from contracts with customers	54	50	132	116
U.S. Cellular | Transferred over time | Residential
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
U.S. Cellular | Transferred over time | Commercial
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
U.S. Cellular | Transferred over time | Wholesale
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
U.S. Cellular | Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	34	34	101	99
U.S. Cellular | Transferred at point in time | Equipment and product sales
Disaggregation of revenue
Revenue from contracts with customers	257	242	698	692
TDS Telecom Total
Disaggregation of revenue
Revenue from contracts with customers	230	234	693	694
TDS Telecom Total | Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	230	233	692	693
TDS Telecom Total | Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Total | Transferred over time | Inbound roaming
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Total | Transferred over time | Residential
Disaggregation of revenue
Revenue from contracts with customers	135	128	397	381
TDS Telecom Total | Transferred over time | Commercial
Disaggregation of revenue
Revenue from contracts with customers	52	56	159	170
TDS Telecom Total | Transferred over time | Wholesale
Disaggregation of revenue
Revenue from contracts with customers	44	50	137	143
TDS Telecom Total | Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	0	0	(1)	(1)
TDS Telecom Total | Transferred at point in time | Equipment and product sales
Disaggregation of revenue
Revenue from contracts with customers	0	0	1	1
TDS Telecom Wireline
Disaggregation of revenue
Revenue from contracts with customers	168	176	511	525
TDS Telecom Wireline | Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	168	176	510	524
TDS Telecom Wireline | Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Wireline | Transferred over time | Inbound roaming
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Wireline | Transferred over time | Residential
Disaggregation of revenue
Revenue from contracts with customers	83	81	245	241
TDS Telecom Wireline | Transferred over time | Commercial
Disaggregation of revenue
Revenue from contracts with customers	41	46	127	140
TDS Telecom Wireline | Transferred over time | Wholesale
Disaggregation of revenue
Revenue from contracts with customers	44	50	137	143
TDS Telecom Wireline | Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Wireline | Transferred at point in time | Equipment and product sales
Disaggregation of revenue
Revenue from contracts with customers	0	0	1	1
TDS Telecom Cable
Disaggregation of revenue
Revenue from contracts with customers	62	58	184	170
TDS Telecom Cable | Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	62	58	183	170
TDS Telecom Cable | Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Cable | Transferred over time | Inbound roaming
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Cable | Transferred over time | Residential
Disaggregation of revenue
Revenue from contracts with customers	52	47	152	140
TDS Telecom Cable | Transferred over time | Commercial
Disaggregation of revenue
Revenue from contracts with customers	10	10	32	30
TDS Telecom Cable | Transferred over time | Wholesale
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Cable | Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
TDS Telecom Cable | Transferred at point in time | Equipment and product sales
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
Corporate, Eliminations and Other
Disaggregation of revenue
Revenue from contracts with customers	53	56	157	148
Corporate, Eliminations and Other | Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	19	18	54	52
Corporate, Eliminations and Other | Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
Corporate, Eliminations and Other | Transferred over time | Inbound roaming
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
Corporate, Eliminations and Other | Transferred over time | Residential
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
Corporate, Eliminations and Other | Transferred over time | Commercial
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
Corporate, Eliminations and Other | Transferred over time | Wholesale
Disaggregation of revenue
Revenue from contracts with customers	0	0	0	0
Corporate, Eliminations and Other | Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	19	18	54	52
Corporate, Eliminations and Other | Transferred at point in time | Equipment and product sales
Disaggregation of revenue
Revenue from contracts with customers	$ 34	$ 38	$ 103	$ 96

Revenue Recognition - Accounts

Revenue Recognition - Accounts Receivable (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Accounts receivable
Customer and agents	$ 989	$ 992
Other	127	107
Accounts receivable from contract with customer
Accounts receivable
Customer and agents	984	987
Other	107	73
Total	$ 1,091	$ 1,060

Revenue Recognition - Contract

Revenue Recognition - Contract Assets (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Contract Assets
Balance, beginning of period	$ 11
Contract additions	11
Reclassified to receivables	(12)
Balance, end of period	$ 10

Revenue Recognition - Contrac_2

Revenue Recognition - Contract Liabilities (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Contract Liabilities
Balance, beginning of period	$ 187
Contract additions	117
Terminated contracts	(6)
Revenue recognized	(98)
Balance, end of period	$ 200

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Sep. 30, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 757
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 200
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]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 222
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]: 2021-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 335
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) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Contract Cost Assets
Total contract cost assets	$ 155	$ 164
Sales commissions
Contract Cost Assets
Total contract cost assets	144	154
Installation costs
Contract Cost Assets
Total contract cost assets	$ 11	$ 10

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Capitalized contract cost
Amortization of contract cost assets	$ 31	$ 31	$ 95	$ 93
Minimum
Capitalized contract cost
Capitalized contract cost, amortization period	15 months		15 months
Maximum
Capitalized contract cost
Capitalized contract cost, amortization period	39 months		39 months

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Financial Instruments
Cash and cash equivalents	$ 853	$ 921
Short-term investments	$ 0	17
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	$ 853	921
Short-term investments	0	17
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	173	182
Fair Value | Level 1
Financial Instruments
Cash and cash equivalents	853	921
Short-term investments	0	17
Fair Value | Level 2 | Retail
Financial Instruments
Long-term debt	1,796	1,596
Fair Value | Level 2 | Institutional
Financial Instruments
Long-term debt	583	531
Fair Value | Level 2 | Other
Financial Instruments
Long-term debt	$ 173	$ 182
Interest rate | Institutional and Other | Minimum
Financial Instruments
Fair value assumption, interest rate	3.80%	5.03%
Interest rate | Institutional and Other | Maximum
Financial Instruments
Fair value assumption, interest rate	6.75%	8.00%

Equipment Installment Plans - N

Equipment Installment Plans - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Guarantee liability	$ 9	$ 11

Equipment Installment Plans - E

Equipment Installment Plans - EIP Receivables (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, gross	$ 975	$ 974
Allowance for credit losses	(82)	(77)
Equipment installment plan receivables, net	893	897
Accounts receivable — Customers and agents (Current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	574	560
Other assets and deferred charges (Non-current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	$ 319	$ 337

Equipment Installment Plans - G

Equipment Installment Plans - Gross Receivables by Credit Category (Details) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	$ 975	$ 974
Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables	907	921
Billed
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables	45	36
Equipment installment plan receivables, past due	23	17
Lower Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	963	954
Lower Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables	898	904
Lower Risk | Billed
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables	44	35
Equipment installment plan receivables, past due	21	15
Higher Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	12	20
Higher Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables	9	17
Higher Risk | Billed
Financing Receivable, Credit Quality Indicator [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, 2019	Sep. 30, 2018
Allowance for credit losses
Allowance for credit losses, beginning of period	$ 77
Allowance for credit losses, end of period	82
Equipment Installment Plan Receivable
Allowance for credit losses
Allowance for credit losses, beginning of period	77	$ 65
Bad debts expense	60	49
Write-offs, net of recoveries	(55)	(41)
Allowance for credit losses, end of period	$ 82	$ 73

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, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings per share
Net income attributable to TDS shareholders used in basic earnings per share	$ 18	$ 46	$ 110	$ 119
Noncontrolling interest adjustment	(1)	0	(2)	(2)
Net income attributable to TDS shareholders used in diluted earnings per share	$ 17	$ 46	$ 108	$ 117
Weighted average number of shares used in basic earnings per share (in shares)	115	112	114	112
Effects of dilutive securities (in shares)	1	2	2	1
Weighted average number of shares used in diluted earnings per share (in shares)	116	114	116	113
Basic earnings per share attributable to TDS shareholders (in dollars per share)	$ 0.15	$ 0.41	$ 0.96	$ 1.06
Diluted earnings per share attributable to TDS shareholders (in dollars per share)	$ 0.15	$ 0.41	$ 0.93	$ 1.04
Common Shares
Earnings per share
Weighted average number of shares used in basic earnings per share (in shares)	108	105	107	105
Series A Common Shares
Earnings per share
Weighted average number of shares used in basic earnings per share (in shares)	7	7	7	7

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	3	3		4
Maximum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)			1

Acquisitions, Divestitures an_2

Acquisitions, Divestitures and Exchanges (Details) $ in Millions	Sep. 30, 2019USD ($)
Acquisitions, Divestitures and Exchanges [Abstract]
Acquisition agreement amount	$ 80
Households passed	36,500

Intangible Assets (Details)

Intangible Assets (Details) - Licenses $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Licenses
Balance, beginning of period	$ 2,195
Acquisitions	259
Transferred to Assets held for sale	(10)
Exchanges - Licenses received	26
Balance, end of period	$ 2,470

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - U.S. Cellular $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)license
Licenses
Total winning bid | $	$ 256
Auction 101
Licenses
Licenses won	408
Auction 102
Licenses
Licenses won	282

Investment in Unconsolidated _2

Investment in Unconsolidated Entities - Schedule of Investments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 490		$ 490		$ 459
Measurement alternative method investments	21		21		21
Total investments in unconsolidated entities	511	$ 500	511	$ 500	$ 480
Equity method investments, combined income statements
Revenues	1,721	1,699	5,077	5,023
Operating expenses	1,247	1,234	3,660	3,651
Operating income	474	465	1,417	1,372
Other income (expense), net	(2)	(3)	(4)	(3)
Net income	$ 472	$ 462	$ 1,413	$ 1,369

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Millions	Sep. 30, 2019USD ($)
Minimum | ASC 842 | Retained earnings
Leases
Cumulative effect of accounting changes	$ 0

Leases - Consolidated Balance S

Leases - Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Leases - Consolidated Balance Sheet [Abstract]
Prepaid expenses	$ 98	$ 90	$ 103
Operating lease right-of-use assets	970	975	0
Other assets and deferred charges	579	604	616
Short-term operating lease liabilities	115	112	0
Other current liabilities	90	106	114
Long-term operating lease liabilities	931	949	0
Other deferred liabilities and credits	$ 475	438	$ 541
ASC 842 Adjustment
Leases - Consolidated Balance Sheet [Abstract]
Prepaid expenses		(13)
Operating lease right-of-use assets		975
Other assets and deferred charges		(12)
Short-term operating lease liabilities		112
Other current liabilities		(8)
Long-term operating lease liabilities		949
Other deferred liabilities and credits		$ (103)

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 45	$ 133
Amortization of ROU assets	1	1
Variable lease cost	2	6
Total lease cost	$ 48	$ 140

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) $ in Millions	9 Months Ended
	Sep. 30, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 127
ROU assets obtained in exchange for lease obligations:
Operating leases	97
Finance leases	$ 8

Leases - Classification of Oper

Leases - Classification of Operating and Finance Leases (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Leases
Operating lease right-of-use assets	$ 970	$ 975	$ 0
Short-term operating lease liabilities	115	112	0
Long-term operating lease liabilities	931	$ 949	0
Total operating lease liabilities	1,046
Finance Leases
Property, plant and equipment	12,522		12,074
Less: Accumulated depreciation and amortization	9,169		8,728
Property, plant and equipment, net	3,353		3,346
Current portion of long-term debt	21		21
Long-term debt, net	2,405		$ 2,418
Total finance lease liabilities	7
Operating leases
Operating Leases
Operating lease right-of-use assets	970
Short-term operating lease liabilities	115
Long-term operating lease liabilities	931
Total operating lease liabilities	1,046
Finance leases
Finance Leases
Property, plant and equipment	18
Less: Accumulated depreciation and amortization	5
Property, plant and equipment, net	13
Current portion of long-term debt	1
Long-term debt, net	6
Total finance lease liabilities	$ 7

Leases - Lease Term and Discoun

Leases - Lease Term and Discount Rate (Details)	Sep. 30, 2019
Weighted Average Remaining Lease Term
Operating leases	12 years
Finance leases	23 years
Weighted Average Discount Rate
Operating leases	4.40%
Finance leases	6.60%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) $ in Millions	Sep. 30, 2019USD ($)
Operating Leases
Remainder of 2019	$ 30
2020	169
2021	154
2022	138
2023	121
Thereafter	818
Total lease payments	1,430
Less: Imputed interest	384
Present value of lease liabilities	1,046
Finance Leases
Remainder of 2019	0
2020	1
2021	1
2022	1
2023	1
Thereafter	14
Total lease payments	18
Less: Imputed interest	11
Present value of lease liabilities	7
Legally binding lease payments for leases signed but not yet commenced	$ 16

Leases - Components of Lease In

Leases - Components of Lease Income (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases
Operating lease income	$ 29	$ 75
Tower leases out of period adjustment
Leases
Immaterial error correction		During the third quarter of 2019, TDS recorded an out-of-period adjustment attributable to 2009 through the second quarter of 2019 due to errors in the timing of recognition of revenue for certain tower leases. This out-of-period adjustment had the impact of increasing operating lease income by $5 million for the three and nine months ended September 30, 2019. TDS determined that this adjustment was not material to any of the periods impacted.
Other service revenues | Tower leases out of period adjustment
Leases
Out-of-period adjustment	$ 5	$ 5

Leases - Maturities of Expected

Leases - Maturities of Expected Lease Revenues (Details) $ in Millions	Sep. 30, 2019USD ($)
Leases [Abstract]
Remainder of 2019	$ 17
2020	86
2021	57
2022	37
2023	25
Thereafter	28
Total future lease maturities	$ 250

Leases - Minimum Lease Obligati

Leases - Minimum Lease Obligations (Details) $ in Millions	Dec. 31, 2018USD ($)
Operating Leases Future Minimum Rental Payments
2019	$ 170
2020	158
2021	142
2022	126
2023	110
Thereafter	784
Total	1,490
Operating Leases Future Minimum Rental Receipts
2019	59
2020	48
2021	35
2022	23
2023	10
Thereafter	7
Total	$ 182

Commitments and Contingecies (D

Commitments and Contingecies (Details)	9 Months Ended
	Sep. 30, 2019USD ($)
Amdocs Tethys Limited
Purchase Commitments
Purchase commitment	$ 241

Variable Interest Entities - Co

Variable Interest Entities - Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 853		$ 921
Short-term investments	0		17
Accounts receivable	989		992
Inventory, net	147		150
Other current assets	28		28
Licenses	2,470		2,195
Property, plant and equipment, net	3,353		3,346
Operating lease right-of-use assets	970	$ 975	0
Other assets and deferred charges	579	604	616
Liabilities
Current liabilities	1,001		879
Long-term operating lease liabilities	931	$ 949	0
Consolidated Variable Interest Entities
Assets
Cash and cash equivalents	29		9
Short-term investments	0		17
Accounts receivable	623		609
Inventory, net	4		5
Other current assets	6		5
Licenses	647		647
Property, plant and equipment, net	87		88
Operating lease right-of-use assets	41		0
Other assets and deferred charges	327		347
Total assets	1,764		1,727
Liabilities
Current liabilities	32		31
Long-term operating lease liabilities	37		0
Other deferred liabilities and credits	12		15
Total liabilities	$ 81		$ 46

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Variable Interest Entity [Line Items]
Investment in unconsolidated entities, maximum exposure	$ 5		$ 4
Capital contributions, loans or advances	229	$ 92
USCC EIP LLC
Variable Interest Entity [Line Items]
Capital contributions, loans or advances	$ 199	66
King Street Wireless Out Of Period Adjustment
Variable Interest Entity [Line Items]
Immaterial error correction	During the first quarter of 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.
King Street Wireless Out Of Period Adjustment | Net income attributable to noncontrolling interests, net of tax
Variable Interest Entity [Line Items]
Out-of-period adjustment		6
King Street Wireless Out Of Period Adjustment | Net income attributable to TDS shareholders
Variable Interest Entity [Line Items]
Out-of-period adjustment		$ (6)

Noncontrolling Interests (Detai

Noncontrolling Interests (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	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]
Net income attributable to TDS shareholders	$ 18	$ 46	$ 110	$ 119
Transfers to noncontrolling interests
Change in TDS' Capital in excess of par value from U.S. Cellular's issuance of U.S. Cellular shares			(23)	(22)
Change in TDS' Capital in excess of par value from U.S. Cellular's repurchases of U.S. Cellular shares			6	0
Purchase of ownership in subsidiaries from noncontrolling interests			0	0
Net transfers to noncontrolling interests			(17)	(22)
Change from net income attributable to TDS and transfers to noncontrolling interests			$ 93	$ 97

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2019		Sep. 30, 2018	Sep. 30, 2019		Sep. 30, 2018	Dec. 31, 2018
Segment Reporting Information [Line Items]
Total operating revenues	$ 1,321		$ 1,297	$ 3,840		$ 3,777
Selling, general and administrative	439		421	1,260		1,232
Depreciation, amortization and accretion	237		220	697		662
(Gain) loss on asset disposals, net	6		0	5		3
(Gain) loss on sale of business and other exit costs, net	0		0	(1)		0
(Gain) loss on license sales and exchanges, net	2		0	0		(18)
Operating income	29		51	171		192
Equity in earnings of unconsolidated entities	44		42	129		121
Interest and dividend income	7		6	24		18
Interest expense	(42)		(43)	(128)		(129)
Other, net	0		2	0		1
Income before income taxes	38		58	196		203
Income tax expense (benefit)	15		5	64		48
Net income	23		53	132		155
Depreciation, amortization and accretion	237		220	697		662
(Gain) loss on asset disposals, net	6		0	5		3
(Gain) loss on sale of business and other exit costs, net	0		0	(1)		0
(Gain) loss on license sales and exchanges, net	2		0	0		(18)
Interest expense	42		43	128		129
Income tax expense	15		5	64		48
Adjusted EBITDA	325		321	1,025		979
Investments in unconsolidated entities	511		500	511		500	$ 480
Total assets	10,881	[1]	9,719	10,881	[1]	9,719	$ 9,783	[1]
Capital expenditures	253		177	664		430
Service
Segment Reporting Information [Line Items]
Total operating revenues	1,030		1,017	3,038		2,988
Cost of goods and services	313		314	900		902
Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	291		280	802		789
Cost of goods and services	295		291	808		804
U.S. Cellular
Segment Reporting Information [Line Items]
Total operating revenues	1,031		1,001	2,970		2,916
Selling, general and administrative	358		346	1,027		1,014
Depreciation, amortization and accretion	181		160	524		478
(Gain) loss on asset disposals, net	5		3	13		5
(Gain) loss on sale of business and other exit costs, net				(1)
(Gain) loss on license sales and exchanges, net	2					(18)
Operating income	20		34	115		155
Equity in earnings of unconsolidated entities	44		42	128		120
Interest and dividend income	4		4	14		10
Interest expense	(29)		(29)	(87)		(87)
Other, net			0			0
Income before income taxes	39		51	170		198
Income tax expense (benefit)	15		14	55		55
Net income	24		37	115		143
Depreciation, amortization and accretion	181		160	524		478
(Gain) loss on asset disposals, net	5		3	13		5
(Gain) loss on sale of business and other exit costs, net				(1)
(Gain) loss on license sales and exchanges, net	2					(18)
Interest expense	29		29	87		87
Income tax expense	15		14	55		55
Adjusted EBITDA	256		243	793		750
Investments in unconsolidated entities	471		461	471		461
Total assets	8,291		7,228	8,291		7,228
Capital expenditures	170		118	467		274
U.S. Cellular | Service
Segment Reporting Information [Line Items]
Total operating revenues	774		759	2,272		2,224
Cost of goods and services	199		200	568		566
U.S. Cellular | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	257		242	698		692
Cost of goods and services	266		258	724		716
TDS Telecom Total
Segment Reporting Information [Line Items]
Total operating revenues	231		234	695		695
Selling, general and administrative	67		63	193		187
Depreciation, amortization and accretion	50		53	150		160
(Gain) loss on asset disposals, net	0		(3)	(7)		(2)
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Operating income	20		28	86		71
Equity in earnings of unconsolidated entities	0		0	0		0
Interest and dividend income	3		2	9		5
Interest expense	1		1	2		1
Other, net			1			2
Income before income taxes	24		31	97		80
Income tax expense (benefit)	5		(5)	23		7
Net income	18		36	74		73
Depreciation, amortization and accretion	50		53	150		160
(Gain) loss on asset disposals, net	0		(3)	(7)		(2)
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Interest expense	(1)		(1)	(2)		(1)
Income tax expense	5		(5)	23		7
Adjusted EBITDA	73		80	238		236
Investments in unconsolidated entities	4		4	4		4
Total assets	2,066		1,929	2,066		1,929
Capital expenditures	81		54	193		140
TDS Telecom Total | Service
Segment Reporting Information [Line Items]
Total operating revenues	231		234	694		693
Cost of goods and services	94		94	274		277
TDS Telecom Total | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	0		0	1		1
Cost of goods and services	0		0	1		1
TDS Telecom Wireline
Segment Reporting Information [Line Items]
Total operating revenues	169		177	512		526
Selling, general and administrative	52		49	148		146
Depreciation, amortization and accretion	33		35	99		108
(Gain) loss on asset disposals, net	0		(4)	(8)		(3)
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Operating income	16		28	78		75
Equity in earnings of unconsolidated entities	0		0	0		0
Interest and dividend income	3		2	8		5
Interest expense	1		1	2		1
Other, net			1			2
Income before income taxes	20		31	88		83
Depreciation, amortization and accretion	33		35	99		108
(Gain) loss on asset disposals, net	0		(4)	(8)		(3)
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Interest expense	(1)		(1)	(2)		(1)
Adjusted EBITDA	52		61	177		186
Investments in unconsolidated entities	4		4	4		4
Total assets	1,430		1,302	1,430		1,302
Capital expenditures	61		41	145		103
TDS Telecom Wireline | Service
Segment Reporting Information [Line Items]
Total operating revenues	169		176	512		524
Cost of goods and services	68		68	195		200
TDS Telecom Wireline | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	0		0	1		1
Cost of goods and services	0		0	1		1
TDS Telecom Cable
Segment Reporting Information [Line Items]
Total operating revenues	62		58	184		170
Selling, general and administrative	15		14	44		42
Depreciation, amortization and accretion	17		17	51		52
(Gain) loss on asset disposals, net	0		1	1		1
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Operating income	3		0	8		(4)
Equity in earnings of unconsolidated entities	0		0	0		0
Interest and dividend income	0		0	1		1
Interest expense	0		0	0		0
Other, net			0			0
Income before income taxes	4		0	9		(3)
Depreciation, amortization and accretion	17		17	51		52
(Gain) loss on asset disposals, net	0		1	1		1
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Interest expense	0		0	0		0
Adjusted EBITDA	21		18	61		50
Investments in unconsolidated entities	0		0	0		0
Total assets	644		637	644		637
Capital expenditures	20		13	48		37
TDS Telecom Cable | Service
Segment Reporting Information [Line Items]
Total operating revenues	62		58	183		170
Cost of goods and services	27		26	79		78
TDS Telecom Cable | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	0		0	0		0
Cost of goods and services	0		0	0		0
Corporate, Eliminations and Other
Segment Reporting Information [Line Items]
Total operating revenues	59		62	175		166
Selling, general and administrative	14		12	40		31
Depreciation, amortization and accretion	6		7	23		24
(Gain) loss on asset disposals, net	1		0	(1)		0
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Operating income	(11)		(11)	(30)		(34)
Equity in earnings of unconsolidated entities	0		0	1		1
Interest and dividend income	0		0	1		3
Interest expense	(14)		(15)	(43)		(43)
Other, net			1			(1)
Income before income taxes	(25)		(24)	(71)		(75)
Income tax expense (benefit)	(5)		(4)	(14)		(14)
Net income	(19)		(20)	(57)		(61)
Depreciation, amortization and accretion	6		7	23		24
(Gain) loss on asset disposals, net	1		0	(1)		0
(Gain) loss on sale of business and other exit costs, net				0
(Gain) loss on license sales and exchanges, net	0					0
Interest expense	14		15	43		43
Income tax expense	(5)		(4)	(14)		(14)
Adjusted EBITDA	(4)		(2)	(6)		(7)
Investments in unconsolidated entities	36		35	36		35
Total assets	524		562	524		562
Capital expenditures	2		5	4		16
Corporate, Eliminations and Other | Service
Segment Reporting Information [Line Items]
Total operating revenues	25		24	72		71
Cost of goods and services	20		20	58		59
Corporate, Eliminations and Other | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	34		38	103		96
Cost of goods and services	$ 29		$ 33	$ 83		$ 87
[1]	The consolidated total assets as of September 30, 2019 and December 31, 2018 , include assets held by consolidated variable interest entities (VIEs) of $913 million and $848 million , respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2019 and December 31, 2018 , include certain liabilities of consolidated VIEs of $18 million and $21 million , respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 11 — Variable Interest Entities for additional information.