Trilogy International Partners (TLLYF) 20-F 24 Mar 21 2020 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2020shares
Cover [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Trading Symbol	CK0001689382
Entity Registrant Name	Trilogy International Partners Inc.
Entity Central Index Key	0001689382
Entity Filer Category	Non-accelerated Filer
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
Document Shell Company Report	false
Entity Interactive Data Current	Yes
Entity Address, State or Province	WA
Entity File Number	000-55716
Entity Incorporation, State or Country Code	A1
Entity Address, Address Line One	155 108th Avenue NE
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Bellevue
Entity Address, Postal Zip Code	98004
Document Annual Report	true
Document Transition Report	false
Document Registration Statement	false
Entity Common Stock, Shares Outstanding	59,126,613
Title of 12(g) Security	Common Shares, no par value
Security Exchange Name	NONE

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 71,212	$ 76,729
Restricted cash	31,313	1,733
Short-term investments	9,987
Accounts receivable, net	55,445	60,881
Equipment Installment Plan ("EIP") receivables, net	43,538	31,750
Inventory	14,612	19,477
Prepaid expenses and other current assets	28,833	24,210
Total current assets	254,940	214,780
Property and equipment, net	362,919	378,861
Operating lease right-of-use assets, net	155,996
License costs and other intangible assets, net	85,493	95,792
Goodwill	10,223	9,046
Long-term EIP receivables	37,252	35,760
Deferred income taxes	37,573	73,216
Other assets	44,635	31,172
Total assets	989,031	838,627
Current liabilities:
Accounts payable	19,906	28,500
Construction accounts payable	16,483	28,753
Current portion of debt and financing lease liabilities	21,001	32,428
Customer deposits and unearned revenue	27,386	20,237
Short-term operating lease liabilities	17,900
Other current liabilities and accrued expenses	116,433	123,612
Total current liabilities	219,109	233,530
Long-term debt and financing lease liabilities	630,755	528,738
Deferred gain		49,114
Deferred income taxes	7,966	9,737
Non-current operating lease liabilities	138,478
Other non-current liabilities	31,612	25,300
Total liabilities	1,027,920	846,419
Commitments and contingencies
Shareholders' deficit:
Common shares and additional paid-in capital; no par value, unlimited authorized, 59,126,613 and 58,451,931 shares issued and outstanding	5,978	3,439
Accumulated deficit	(97,369)	(71,134)
Accumulated other comprehensive income	9,936	4,415
Total Trilogy International Partners Inc. shareholders' deficit	(81,455)	(63,280)
Noncontrolling interests	42,566	55,488
Total shareholders' deficit	(38,889)	(7,792)
Total liabilities and shareholders' deficit	$ 989,031	$ 838,627

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, no par value
Common stock, shares authorized	Unlimited	Unlimited
Common stock, shares, issued	59,126,613	58,451,931
Common stock, shares, outstanding	59,126,613	58,451,931

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues
Total revenues	$ 610,299	$ 693,927	$ 798,175
Operating expenses
Cost of equipment sales	115,804	164,543	233,781
Sales and marketing	80,301	83,142	100,623
General and administrative	112,280	121,692	126,610
Depreciation, amortization and accretion	106,971	109,845	111,889
(Gain) loss on disposal of assets and sale-leaseback transaction	(2,525)	(11,169)	1,346
Total operating expenses	615,717	665,269	776,590
Operating (loss) income	(5,418)	28,658	21,585
Other (expenses) income
Interest expense	(46,517)	(45,988)	(45,913)
Change in fair value of warrant liability	(49)	1	6,361
Debt modification and extinguishment costs			(4,192)
Other, net	(4,611)	555	(4,682)
Total other expenses, net	(51,177)	(45,432)	(48,426)
Loss before income taxes	(56,595)	(16,774)	(26,841)
Income tax (expense) benefit	(23,092)	40,796	(4,889)
Net (loss) income	(79,687)	24,022	(31,730)
Less: Net loss (income) attributable to noncontrolling interests	31,900	(21,144)	11,525
Net (loss) income attributable to Trilogy International Partners Inc.	(47,787)	2,878	(20,205)
Comprehensive (loss) income
Net (loss) income	(79,687)	24,022	(31,730)
Other comprehensive income (loss):
Foreign currency translation adjustments	10,787	1,954	(6,335)
Net gain (loss) on short-term investments	2	1	(3)
Other comprehensive income (loss)	10,789	1,955	(6,338)
Comprehensive (loss) income	(68,898)	25,977	(38,068)
Comprehensive loss (income) attributable to noncontrolling interests	26,626	(22,112)	14,957
Comprehensive (loss) income attributable to Trilogy International Partners Inc.	$ (42,272)	$ 3,865	$ (23,111)
Net (loss) income attributable to Trilogy International Partners Inc. per share:
Basic (see Note 14—Earnings per Share)	$ (0.83)	$ 0.05	$ (0.38)
Diluted (see Note 14—Earnings per Share)	$ (0.83)	$ 0.05	$ (0.39)
Weighted average common shares:
Basic	57,671,818	56,629,405	53,678,914
Diluted	57,671,818	56,787,345	82,193,501
Wireless Service
Revenues
Total revenues	$ 411,450	$ 457,192	$ 500,327
Wireline Service
Revenues
Total revenues	83,545	69,317	61,804
Equipment Sales
Revenues
Total revenues	106,259	157,506	221,610
Non-subscriber ILD and other Revenues
Revenues
Total revenues	9,045	9,912	14,434
Service
Operating expenses
Cost of service, exclusive of depreciation, amortization and accretion shown separately	$ 202,886	$ 197,216	$ 202,341

Consolidated Statement of Mezza

Consolidated Statement of Mezzanine Equity and Shareholders' (Deficit) Equity/Members' Deficit - USD ($) $ in Thousands	Total	Cumulative effect of accounting changes	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated DeficitCumulative effect of accounting changes	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests	Noncontrolling InterestsCumulative effect of accounting changes
Balance at Dec. 31, 2017	$ 6,190				$ (53,259)		$ 6,059	$ 53,390
Balance ( in shares) at Dec. 31, 2017			53,815,631
Dividends declared and paid	$ (7,573)			$ 115	(851)			(6,837)
Dividend declared and paid, shares	34,734		34,734
Equity-based compensation	$ 5,985			3,350				2,635
Net income (loss)	(31,730)				(20,205)			(11,525)
Other comprehensive income (loss)	(6,338)						(2,906)	(3,432)
Redemption of Class C Units, issuance of shares related to RSUs and other	(150)			(3,179)	(994)		275	3,748
Redemption of Class C Units, issuance of shares related to RSUs and other			3,863,471
Balance at Dec. 31, 2018	(33,616)	$ 4,385		286	(75,309)	$ 2,158	3,428	37,979	$ 2,227
Balance ( in shares) at Dec. 31, 2018			57,713,836
Dividends declared and paid	$ (8,437)			109	(861)			(7,685)
Dividend declared and paid, shares	72,557		72,557
Equity-based compensation	$ 4,042			3,475				567
Net income (loss)	24,022				2,878			21,144
Other comprehensive income (loss)	1,955						987	968
Issuance of shares related to RSUs, redemption of Class C Units and other	(143)			(431)				288
Issuance of shares related to RSUs, redemption of Class C Units and other			665,538
Balance at Dec. 31, 2019	$ (7,792)	$ 45,449		3,439	(71,134)	$ 21,552	4,415	55,488	$ 23,897
Balance ( in shares) at Dec. 31, 2019	58,451,931		58,451,931
Dividends declared and paid	$ (11,680)							(11,680)
Equity-based compensation	5,637			3,337				2,300
Net income (loss)	(79,687)				(47,787)			(31,900)
Other comprehensive income (loss)	10,789						5,515	5,274
Issuance of shares related to RSUs, redemption of Class C Units and other	(1,605)			(798)			6	(813)
Issuance of shares related to RSUs, redemption of Class C Units and other			674,682
Balance at Dec. 31, 2020	$ (38,889)			$ 5,978	$ (97,369)		$ 9,936	$ 42,566
Balance ( in shares) at Dec. 31, 2020	59,126,613		59,126,613

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Operating activities:
Net (loss) income	$ (79,687)	$ 24,022	$ (31,730)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Provision for doubtful accounts	13,895	11,811	12,790
Depreciation, amortization and accretion	106,971	109,845	111,889
Equity-based compensation	5,637	4,041	5,856
(Gain) loss on disposal of assets and sale-leaseback transaction	(2,525)	(11,169)	1,346
Non-cash right-of-use asset lease expense	18,699
Non-cash interest expense, net	4,189	2,877	3,257
Settlement of cash flow hedges	(1,582)	(1,064)	(1,371)
Change in fair value of warrant liability	49	(1)	(6,361)
Debt modification and extinguishment costs			4,192
Non-cash loss from change in fair value on cash flow hedges	2,531	1,538	1,362
Unrealized loss on foreign exchange transactions	359	1,223	1,404
Deferred income taxes	15,293	(64,652)	(2,612)
Changes in operating assets and liabilities:
Accounts receivable	(4,716)	1,262	(10,292)
EIP receivables	(10,489)	(24,797)	(14,687)
Inventory	5,524	26,909	(25,783)
Prepaid expenses and other current assets	(4,776)	(5,268)	2,400
Other assets	(2,011)	(4,529)	(4,339)
Accounts payable	(8,942)	(8,133)	3,857
Operating lease liabilities	(16,784)
Other current liabilities and accrued expenses	(5,829)	(19,468)	26,564
Customer deposits and unearned revenue	5,070	1,224	(3,140)
Net cash provided by operating activities	40,876	45,671	74,602
Investing activities:
Purchase of property and equipment	(77,331)	(85,212)	(82,924)
Purchase of short-term investments	(9,986)		(10,935)
Proceeds from sale-leaseback transaction	5,814	70,586
Purchase of spectrum licenses and other additions to license costs		(30,693)	(714)
Maturities and sales of short-term investments		1,987	33,157
Other, net	(4,870)	(2,934)	(290)
Net cash used in investing activities	(86,373)	(46,266)	(61,706)
Financing activities:
Proceeds from debt	346,656	214,471	343,723
Payments of debt, including sale-leaseback and EIP receivables financing obligations	(275,075)	(201,480)	(338,769)
Proceeds from sale-leaseback financing obligation		18,945
Proceeds from EIP receivables financing obligation	12,558	17,452
Dividends to shareholders and noncontrolling interests	(11,680)	(8,437)	(7,573)
Payments of financed license obligation		(6,390)	(6,233)
Debt issuance, modification and extinguishment costs	(4,429)	(447)	(6,892)
Other, net	(220)	(143)	(150)
Net cash provided by (used in) financing activities	67,810	33,971	(15,894)
Net increase (decrease) in cash, cash equivalents and restricted cash	22,313	33,376	(2,998)
Cash, cash equivalents and restricted cash, beginning of period	78,462	44,456	47,778
Effect of exchange rate changes	1,750	630	(324)
Cash, cash equivalents and restricted cash, end of period	$ 102,525	$ 78,462	$ 44,456

DESCRIPTION OF BUSINESS, BASIS

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 – DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business On February 7, 2017, Trilogy International Partners LLC (“Trilogy LLC”), a Washington limited liability company, and Alignvest Acquisition Corporation completed a court approved plan of arrangement (the “Arrangement”) pursuant to an arrangement agreement dated November 1, 2016 (as amended December 20, 2016, the “Arrangement Agreement”). As a result of the Arrangement, Trilogy International Partners Inc. (“TIP Inc.” and together with its consolidated subsidiaries, the “Company”), through a wholly owned subsidiary, obtained a controlling interest in and thus consolidates Trilogy LLC. The Company has two reportable segments, New Zealand and Bolivia. Through subsidiaries, Trilogy LLC provides wireless voice and data communications in these two countries including local, international long distance (“ILD”) and roaming services, for both customers and international visitors roaming on its networks. These services are provided under Global System for Mobile Communications (“GSM” or “2G”) (in Bolivia only), Universal Mobile Telecommunication Service, a GSM-based New Zealand: Two Degrees Mobile Limited (“2degrees”) was formed under the laws of New Zealand on February 15, 2001. 2degrees holds spectrum licenses to provide nationwide wireless communication services. 2degrees launched commercial operations in 2009 as the third operator in New Zealand. 2degrees provides voice, data and long distance services to its customers over 3G and 4G networks. 2degrees maintains inbound visitor roaming and international outbound roaming agreements with various international carriers. 2degrees offers its mobile communications services through both prepaid and postpaid payment plans. Commencing in 2015, 2degrees also began offering fixed broadband communications services to residential and enterprise customers. As of December 31, 2020, through its consolidated subsidiaries, Trilogy LLC’s ownership interest in 2degrees was 73.2%. Bolivia: Empresa de Telecomunicaciones NuevaTel (PCS de Bolivia), S.A. (“NuevaTel”) was formed under the laws of Bolivia in November, 1999 to engage in Personal Communication Systems (“PCS”) operations. NuevaTel was awarded its first PCS license in 1999 and commenced commercial service in November 2000 under the brand name Viva. NuevaTel operates a GSM network along with 3G and 4G networks. These networks provide voice and data services, including high-speed Internet, messaging services and application and content downloads. NuevaTel offers its services through both prepaid and postpaid payment plans, although the majority of NuevaTel’s subscribers pay on a prepaid basis. In addition to mobile voice and data services, NuevaTel offers fixed LTE wireless services and public telephony services. NuevaTel’s public telephony service utilizes wireless pay telephones located in stores and call centers that are owned and managed by NuevaTel resellers. As of December 31, 2020, through its consolidated subsidiaries, Trilogy LLC’s ownership interest in NuevaTel was 71.5%. Impact of COVID-19 In December 2019, a strain of coronavirus, now known as COVID-19, COVID-19 COVID-19 During 2020 and through the filing date of these Consolidated Financial Statements, the business and operations of both 2degrees and NuevaTel have been affected by the pandemic. The impact to date has varied with differing effects on financial and business results for our operating subsidiaries in New Zealand and Bolivia. Given the ongoing and changing developments related to the pandemic, the full extent of future effects on the Company’s businesses and financial results cannot be reasonably estimated. In New Zealand, the government’s swift and significant response in March and April 2020 had an immediate impact on customer acquisition and revenues. In an effort to mitigate the economic impact of the pandemic, 2degrees announced in April 2020 that it would undertake several cost reduction measures. These measures included deferrals of non-critical COVID-19 mid-October. COVID-19 In Bolivia, the consequences of COVID-19 Throughout 2020 and continuing into early 2021, societal and movement restrictions in Bolivia have resulted in economic uncertainty and it is unclear when customer behavior in Bolivia will return to historic norms, creating a risk of a continuing adverse impact on the timing and amount of cash collections, bad debt expense and revenue trends. Due to the wide-ranging economic effect of COVID-19 As it relates to NuevaTel’s long-lived assets, including property and equipment and license costs and other intangible assets, the impact of the pandemic to date has been relatively brief as compared to the related asset lives and thus has not resulted in events or changes in circumstances that indicate asset carrying values may not be recoverable as of December 31, 2020. The recoverability of these long-lived assets is based on expected cash flows over the life of the assets as opposed to the ability to generate net income or taxable income in the near term. However, an ongoing or sustained impact on NuevaTel’s financial performance could cause management to change its expectation with respect to NuevaTel’s ability to generate long-term cash flows and thus trigger a review of long-lived assets for impairment. Specifically, if NuevaTel’s business does not experience an improvement in key financial metrics, including revenue growth, subscriber stability and increased Segment Adjusted EBITDA during fiscal year 2021, the expectation of recoverability of long-lived assets could change. Further, we note that while financial metrics have been significantly impacted by the pandemic, demand for telecommunication services and the importance of connectivity for the communities we serve have never been more critical. Management will continue to monitor financial and operational metrics and evaluate whether facts and circumstances have changed and testing of assets for impairment is required. The balances of NuevaTel’s long-lived assets subject to recoverability consideration are material. NuevaTel has been able to maintain sufficient liquidity in part due to cash management efforts throughout the year, resulting in $33.9 million of cash at NuevaTel as of December 31, 2020. As an additional measure to preserve liquidity and support the ability to generate future cash flows, NuevaTel implemented workforce reductions in October and November 2020. Separation costs associated with the reduction in workforce were not material. Should the impact of the pandemic be sustained or longer term in nature, the Company may need to implement additional initiatives to ensure sufficient liquidity at NuevaTel. Basis of Presentation and Principles of Consolidation The Company’s Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company consolidates majority-owned subsidiaries over which it exercises control, as well as variable interest entities (“VIEs”) where it is deemed to be the primary beneficiary and thus VIEs are required to be consolidated in our financial statements. All significant intercompany transactions and accounts have been eliminated in consolidation for all periods presented. Certain amounts in the prior period Consolidated Balance Sheet and Consolidated Statements of Cash Flows related to restricted cash have been reclassified to conform to the current presentation. Significant Accounting Policies Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estima tes and assumptions that affect the amounts of assets and liabilities and the amounts of revenues and expenses reported for the periods presented. Certain estimates require difficult, subjective or complex judgments about matters that are inherently uncertain. Actual results could differ from those estimates. Examples of significant estimates include the allowance for doubtful accounts, the useful lives of property and equipment, amortization periods for intangible assets, fair value of financial instruments and equity-based compensation, imputed discount on equipment installment receivables, cost estimates for asset retirement obligations, realizability of deferred income taxes, fair value measurements related to goodwill, spectrum licenses and intangibles, projections used in impairment analysis, evaluation of minimum operating lease terms and the period for recognizing prepaid and postpaid revenues based on breakage. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less at the acquisition date or with a variable rate which can be liquidated on demand. The balance of cash and cash equivalents held by our consolidated subsidiaries was $64.5 million and $67.8 million as of December 31, 2020 and 2019, respectively. Of these balances, $30.2 million and $16.4 million was held by 2degrees and $33.9 million and $51.3 million was held by NuevaTel, as of December 31, 2020 and 2019, respectively. The Company classifies cash as restricted when the cash is unavailable for use in general operations. The Company had $31.3 million and $1.7 million of restricted cash as of December 31, 2020 and 2019, respectively. The restricted cash balances held by the Company consisted primarily of cash balances restricted under the terms of debt agreements, restricted to offset current installments of debt or restricted as collateral for performance obligations under certain contracts with suppliers. Balance sheet information related to cash, cash equivalents and restricted cash as of December 31, 2020 and 2019 consisted of the following: 2020 2019 Cash and cash equivalents $ 71,212 $ 76,729 Restricted cash 31,313 1,733 Total cash, cash equivalents and restricted cash $ 102,525 $ 78,462 Short-term Investments: The Company’s short-term investments, consisting primarily of U.S. Treasury securities and commercial paper with original maturities of more than three months from the date of purchase, are considered available-for-sale Accounts Receivable, net: Accounts receivable consist primarily of amounts billed and due from customers, other wireless service providers, and dealers and are generally unsecured. Local interconnection and telecom cooperative receivables due from other wireless service providers represented $10.7 million and $17.4 million of Accounts receivable, net at December 31, 2020 and 2019, respectively. Interconnection receivables and payables are reported on a gross basis in the Consolidated Balance Sheets and in the Consolidated Statements of Cash Flows as there is no legal right to offset these amounts, consistent with the presentation of related interconnection revenues and expenses in the Consolidated Statements of Operations and Comprehensive (Loss) Income. Management makes estimates of the uncollectability of its accounts receivable. In determining the adequacy of the allowance for doubtful accounts, management analyzes historical experience and current collection trends, known troubled accounts, receivable aging and current economic trends. The Company writes off account balances against the allowance for doubtful billed accounts when collection efforts are unsuccessful. Provisions for uncollectible receivables are included in General and administrative expenses. The allowance for doubtful accounts was $8.8 million and $5.3 million as of December 31, 2020 and 2019, respectively. EIP Receivables: In New Zealand, 2degrees offers certain wireless customers the option to pay for their handsets in installments over a period of up to 36 months using an EIP. In Bolivia, in 2018, NuevaTel began offering, to certain wireless subscribers, the option to pay for their handsets in installments over a period of 18 months using an EIP. The amounts recorded as EIP receivables at the end of each period represent EIP receivables for which invoices were not yet generated for the customer (“unbilled”). Invoiced EIP receivables are recorded in the Accounts receivable, net balance, consistent with other outstanding customer trade receivables. In New Zealand, 2degrees initially assesses the credit quality of each EIP applicant. Based on subscribers’ credit quality, subscribers may be denied an EIP option or be required to participate in a risk mitigation program which includes paying a deposit and allowing for automatic payments. In Bolivia, NuevaTel offers installment plans only to subscribers with a low expected delinquency risk based on the Company’s credit analysis and the customer’s income level. All of the Company’s EIP customers are required to make a down payment for a handset. The current portion of EIP receivables is included in Equipment installment plan receivables, net and the long-term portion of EIP receivables is included in Long-term equipment installment plan receivables in our Consolidated Balance Sheets. At the time of sale of handsets under installment plans, we impute risk adjusted interest on certain receivables associated with EIPs. We record any deferral of this imputed discount as a reduction in EIP receivables, net in our Consolidated Balance Sheets and amortize the deferred amount over the financed device payment term in Non-subscriber The Company establishes an allowance for EIP receivables to cover probable and reasonably estimated losses. The estimate of allowance for doubtful accounts considers a number of factors, including collection experience, receivable aging, customer credit quality and other qualitative factors including macro-economic factors. The Company monitors the EIP receivable balances and writes off account balances if collection efforts are unsuccessful and future collection is unlikely. See Note 4 – EIP Receivables for additional information as it relates to the allowance for doubtful accounts specifically attributable to EIP receivables. In August 2019, 2degrees entered into an EIP receivables secured borrowing arrangement with an intermediary purchasing entity (the “Purchaser”) and financial institutions that lend capital to the Purchaser. The transfer of receivables through this arrangement does not qualify as a sale of financial assets under GAAP and as such is recorded as a secured borrowing. Upon transfer to the Purchaser, the Company does not derecognize the receivables or related allowance for doubtful accounts and unamortized imputed discount. The above summary of EIP receivables accounting policy remains applicable for unbilled EIP receivables sold through this arrangement. For further information, see Note 4 – EIP Receivables. Inventories: Inventory consists primarily of wireless devices and accessories. Cost is determined by the first-in, first-out Handset costs in excess of the revenues generated from handset sales, or handset subsidies, are expensed at the time of sale. The Company does not recognize the expected handset subsidies prior to the time of sale because the promotional discount decision is made at the point of sale and/or because the Company expects to recover the handset subsidies through service revenues. For certain inventories held by a third-party distribution and logistics company located in New Zealand, the Company records inventories in our Consolidated Balance Sheets, with a corresponding increase to Other current liabilities and accrued expenses. The third-party distribution and logistics company purchases the inventory from various equipment manufacturers on behalf of and at the direction of 2degrees, with 2degrees specifying the purchase price, timing of purchase, and type and quantity of handsets. Therefore, the Company records the inventory once risk of loss is assumed in connection with the transfer from the manufacturers to the third-party distribution and logistics company. Property and Equipment: Property and equipment is recorded at cost or fair value for assets acquired as part of business combinations, and depreciation is calculated on a straight-line method over the estimated useful lives of the assets. Estimated useful lives are generally as follows: (i) buildings 40 years; (ii) wireless communications systems range from 2 to 20 years; and (iii) furniture, equipment, vehicles and software range from 2 to 17 years. Leasehold improvements are recorded at cost and depreciated over the lesser of the term of the lease or the estimated useful life. Costs of additions and major replacements and improvements are capitalized. Repair and maintenance expenditures which do not enhance the asset’s functionality or extend the asset’s useful life are charged to operating expenses as incurred. Construction costs, labor and overhead incurred in the expansion or enhancement of the Company’s networks are capitalized. Capitalization commences with pre-construction Interest expense incurred during the construction phase of the Company’s wireless networks is capitalized as part of property and equipment until assets are placed into service. Capitalized interest costs are amortized over the estimated useful lives of the related assets. Capitalized interest for the years ended December 31, 2020, 2019 and 2018 was $0.8 million, $1.1 million and $1.2 million, respectively. The Company capitalizes certain costs incurred in connection with developing or acquiring internal use software. Capitalization of software costs commences once selection of a specific software project has been made and the Company approves and commits to funding the project. Capitalized costs include direct development costs associated with internal use software, including internal direct labor costs and external costs of materials and services. Capitalized software costs are included in Property and equipment, net and amortized on a straight-line basis over the estimated useful life of the asset. Costs incurred during the preliminary project stage, as well as maintenance and training costs, are expensed as incurred. The Company records an asset retirement obligation (“ARO”) for the fair value of obligations associated with the retirement of tangible long-lived assets and records a corresponding increase in the carrying amount of the related asset in the period in which the obligation is incurred. These obligations primarily pertain to the Company’s obligations related to network infrastructure, principally tower and related assets, and include obligations to remediate leased land on which the Company’s network infrastructure assets are located. The liability is accreted to its present value each period, and the capitalized cost is depreciated over the estimated useful life of the related asset. Upon settlement of the liability, any difference between the recorded ARO liability and the actual retirement costs incurred is recognized as an operating gain or loss in the Consolidated Statement of Operations and Comprehensive (Loss) Income. The significant assumptions used in estimating the ARO include the following: a probability that the Company’s leases with ARO will be remediated at the lessor’s directive; expected settlement dates that coincide with lease expiration dates plus estimated lease extensions; remediation costs that are indicative of what third-party vendors would charge the Company to remediate the sites; expected inflation rates that are consistent with historical inflation rates; and credit-adjusted risk-free interest rates which approximate the Company’s incremental borrowing rates. License Costs and Other Intangible Assets: Intangible assets consist primarily of wireless spectrum licenses in foreign markets, tradenames and subscriber relationships. License costs primarily represent costs incurred to acquire wireless spectrum licenses in foreign markets, which are recorded at cost, and the value attributed to wireless spectrum licenses acquired in business combinations. Amortization begins with the commencement of service to customers. The license costs are amortized using the straight-line method over 7 to 20 years, corresponding to the expiration dates of the licenses as issued by the regulators. Licenses, subject to certain conditions, are usually renewable and are generally non-exclusive. Subscriber relationships were acquired as part of the acquisition in New Zealand of our fixed broadband communications services provider, Snap Limited, in 2015 and relate to established relationships with residential and enterprise customers through contracts for fixed broadband services. Subscriber relationships are amortized over the estimated useful life of 7 years using an accelerated method, which management believes best reflects the estimated pattern in which the economic benefits of the assets will be consumed. Impairment of Long-Lived Assets: The Company evaluates its long-lived assets, including intangible assets subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Asset groups are determined at the lowest level for which identifiable cash flows are largely independent of cash flows of other groups of assets and liabilities. When the carrying amount of a long-lived asset group is not fully recoverable and exceeds its fair value, an impairment loss is recognized equal to the excess of the asset group’s carrying value over the estimated fair value. We determine fair value by using a combination of comparable market values, estimated future discounted cash flows and appraisals, as appropriate. There were no events or changes in circumstances that indicated impairment would be recorded for long-lived assets for the fiscal years ended December 31, 2020, 2019 and 2018. For further information, see “Impact of COVID-19 Goodwill: Goodwill is the excess of the cost of an acquisition of businesses over the fair value of the net identifiable assets acquired as of the acquisition date. The Company reviews goodwill for potential impairment annually as of November 30 and also during interim periods if events or changes in circumstances indicate the occurrence of a triggering event. When assessing goodwill for impairment, we may elect to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the goodwill impairment test. If we do not perform this qualitative assessment, or if the qualitative assessment indicates it is more likely than not that the fair value of the single reporting unit is less than its carrying amount, we will test goodwill for impairment. If the Company determines the fair value of the reporting unit is less than its carrying amount, a goodwill impairment loss is recognized for the difference. Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. Generally fair value is determined by a multiple of earnings based on the guideline publicly traded business method or on discounting projected future cash flows based on management’s expectations of the current and future operating environment. There were no goodwill impairment charges required for any periods presented. Derivative Instruments and Hedging Activities: We employ risk management strategies, which may include the use of interest rate swaps, cross-currency swaps and forward exchange contracts. We do not hold or enter into derivative instruments for trading or speculative purposes. Derivatives are recognized in the Consolidated Balance Sheets at fair value. Changes in the fair values of derivative instruments designated as “cash flow” hedges, to the extent the hedges are highly effective, are recorded in Other comprehensive (loss) income. Derivative instruments not qualifying for hedge accounting or ineffective portions of cash flow hedges, if any, are recognized in current period earnings. The Company assesses, both at inception of the hedge and on an ongoing basis, whether derivatives used as hedging instruments are highly effective in offsetting the changes in the fair value or cash flow of the hedged items. If it is determined that a derivative is not highly effective as a hedge or ceases to be highly effective, the Company discontinues hedge accounting prospectively. As of December 31, 2020 and 2019, no derivative instruments were designated for hedge accounting. Fair Value Measurements: The Company applies fair value accounting for all financial assets and liabilities and non-financial Warrant Liability: TIP Inc.’s outstanding warrants are recorded as a liability, as the warrants are written options that are not indexed to common shares of TIP Inc. (the “Common Shares”). The warrant liability is recorded in Other current liabilities and accrued expenses in the Company’s Consolidated Balance Sheets. The offsetting impact is reflected in Accumulated deficit as a result of the reduction of Additional paid in capital to zero with the allocation of opening equity due to the Arrangement. The amount of the warrant liability was $0.2 million and $0.1 million as of December 31, 2020 and 2019, respectively. Any change in fair value of these warrants due to a change in their price during the reporting period is recorded as Change in fair value of warrant liability in the Company’s Consolidated Statements of Operations and Comprehensive (Loss) Income. The fair value of the warrant liability is determined each period by utilizing the number of warrants outstanding and the closing trading value of the warrants as of the reporting date. The change in fair value of the warrant liability was insignificant for the years ended December 31, 2020 and 2019, respectively, and a non-cash Required Distributions: Trilogy LLC is required to make quarterly distributions to its members on a pro rata basis in accordance with each member’s ownership interest in amounts sufficient to permit members to pay the tax liabilities resulting from allocations of income tax items from Trilogy LLC. Trilogy LLC was in a net taxable loss position for the years ended December 31, 2020, 2019 and 2018; therefore, no tax distributions were made to its members related to these tax years. Revenue Recognition (effective January 1, 2019): The Company derives its revenues primarily from wireless services, wireline services and equipment sales. Revenues are recognized when control of the services and equipment is transferred to our customers in an amount that reflects the consideration we expect to be entitled to in exchange for those services. The Company’s revenue recognition policy follows guidance from Revenue from Contracts with Customers (“Topic 606”). The Company determines revenue recognition through the following five-step framework: • Identification of the contract, or contracts, with a customer; • Identification of the performance obligations in each contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in each contract; and • Recognition of revenue when, or as, we satisfy a performance obligation. Significant Judgments The most significant judgments affecting the amount and timing of revenue from contracts with our customers include the following items: • The assessment of legally enforceable rights and obligations involves judgment and impacts our determination of contractual term, transaction price and related disclosures; • Our products are generally sold with a right of return, which is accounted for as variable consideration when estimating the amount of revenue to recognize. Expected device returns are estimated based on historical experience; • Identifying distinct performance obligations within our service plans may require significant judgment; • For contracts that involve more than one product or service (or multiple performance obligations), determining the standalone selling price for each product or service (or performance obligation) may require significant judgment; • Determining costs that we incur to obtain or fulfill a contract may require significant judgment; and • For capitalized contract costs, determining the amortization period as well as assessing the indicators of impairment may require significant judgment. Wireless Services and Related Equipment The Company enters into contracts with consumer and business customers for postpaid wireless services, prepaid wireless services and wireless equipment. Customers may elect to purchase wireless services or equipment separately or together. For wireless service and wireless equipment contracts entered into within a short period of time, we follow the contract combination guidance and assess the contracts as a single arrangement. The Company generates wireless services revenues from providing access to, and usage of, our wireless communications network. Performance obligations included in a typical wireless service contract with a customer include data, voice and text message services. We recognize revenue using an output method, either as the services are used or as time elapses if doing so reflects the pattern by which we satisfy our performance obligation through the transfer of the service to the customer. Wireless monthly service contracts are billed monthly either in advance or arrears based on a fixed fee. Prepaid wireless services sold to customers are recorded as deferred revenue prior to the services being provided to the customer or expiration of the obligation to provide the services. When prepaid service credits are not subject to expiration or have not yet expired, the Company estimates breakage (cash consideration received for prepaid services but never expected to be redeemed by customers) based upon historical usage trends. The Company’s policy is to recognize revenue for estimated breakage in proportion to the patterns exercised by the customer. Postpaid monthly wireless services sold to customers are billed monthly in arrears. Postpaid wireless customer contracts are generally either month-to-month month-to-month We also generate revenues from the sale of wireless equipment to consumer and business subscribers. Performance obligations associated with a typical wireless equipment contract with a customer include handset and accessory equipment. We recognize revenue at a point in time when the device or accessory is delivered to the customer. We offer certain postpaid customers the option to pay for devices and accessories in installments using an EIP. We assessed this payment structure and concluded that there is a financing component related to the EIP. However, we have determined that the financing component for certain direct channel customer classes in the postpaid wireless plans is not significant and therefore we have not recorded interest income over the repayment period for these customer transactions. Wireline Services and Related Equipment We enter into wireline or fixed LTE wireless arrangements with consumer and business subscribers. Wireline service performance obligations include broadband internet services and voice services. We recognize revenue using an output method, as time elapses, because it reflects the pattern by which we satisfy our performance obligation through the transfer of service to the customer. Broadband arrangements are billed monthly. Performance obligations included in a typical wireline broadband contract, as defined by Topic 606, include modem equipment, when sold, and telephone equipment. For these sales, we recognize revenue when the device or accessory is delivered to the customer. We also entered into agreements with subscribers in which we own customer premises equipment, including modems, and lease such equipment to subscribers. For these agreements, the modem equipment is not considered a performance obligation subject to Topic 606 guidance, rather it is a lease component of the contract and is accounted for under the applicable leasing guidance. The lease revenues associated with these agreements are included in Wireline service revenues in the Consolidated Statements of Operations and Comprehensive (Loss) Income and were not significant for the periods presented. We enter into managed service arrangements with large enterprises and governments. Wireline service performance obligations associated with managed service arrangements include managed network services, internet services and voice services. We recognize revenue using an output method, as time elapses, because it reflects th

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 2 – PROPERTY AND EQUIPMENT As of December 31, 2020 As of December 31, 2019 Land, buildings and improvements $ 10,022 $ 9,391 Wireless communication systems 879,209 811,344 Furniture, equipment, vehicles and software 221,943 196,215 Construction in progress 40,602 51,814 1,151,776 1,068,764 Less: accumulated depreciation (788,857 ) (689,903 ) Property and equipment, net $ 362,919 $ 378,861 Depreciation expense was $93.6 million, $92.6 million and $93.1 million for the years ended December 31, 2020, 2019 and 2018, respectively. Advances to equipment vendors are included in Other assets and totaled $5.7 million and $4.0 million as of December 31, 2020 and 2019, respectively. In February 2019, NuevaTel entered into an agreement, which has been subsequently amended, to sell and leaseback up to 651 network towers. Three closings for a total of 574 towers were completed in 2019 for aggregate cash consideration of $89.5 million. In July 2020, NuevaTel completed the fourth and final closing of 34 towers for additional cash consideration of $5.8 million. In total, 608 towers were sold for total cash consideration of $95.3 million. The $5.8 million of proceeds received during the year ended December 31, 2020 were recognized in the Consolidated Statement of Cash Flows as Proceeds from sale-leaseback transaction within investing activities. In addition, a gain of $5.6 million was recognized in (Gain) loss on disposal of assets and sale-leaseback transaction for the year ended December 31, 2020. Of the proceeds received during the year ended December 31, 2019, $70.6 million were recognized in the Consolidated Statement of Cash Flows as Proceeds from sale-leaseback transaction in investing activities and $18.9 million were recognized as Proceeds from sale-leaseback financing obligation in financing activities. The Company had $4.5 million and $16.8 million of financing obligations outstanding as of December 31, 2020 and December 31, 2019, respectively, resulting from all closings for towers that did not meet the criteria for sale-leaseback accounting due to continuing involvement by NuevaTel. In connection with the adoption of the new lease standard, these unrecognized sale-leaseback transactions were reassessed, and certain towers qualified for sale-leaseback accounting under the new lease standard. The amounts related to the towers that qualified for sale-leaseback accounting were removed from the tower financing obligations and recognized as a sale-leaseback as of January 1, 2020. See Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies for further information on the impact of the adoption of the new lease standard and Note 7 – Debt for further information on the tower sale-leaseback transaction. As of December 31, 2019, the Company had an outstanding balance of deferred gain of $55.1 million for the towers that qualified as a sale-leaseback, of which $1.0 million were capital leases and the remaining were operating leases based on a lease-by-lease Bank fees of $1.3 million were incurred in connection with the tower sale transaction in the first quarter of 2019 and were included in General and administrative expenses in the Consolidated Statement of Operations and Comprehensive Loss for the year ended December 31, 2019 and in Net cash provided by operating activities in the Consolidated Statement of Cash Flows for the year ended December 31, 2019. There were no bank fees incurred in connection with the fourth closing of the tower sale transaction during the year ended December 31, 2020. The tower sites have an initial lease term of 10 years with up to three five-year renewal terms at NuevaTel’s option. NuevaTel’s initial gross annual tower operating and capital lease rent obligation is $10.4 million and $0.3 million, respectively, for the towers that qualify as a sale-leaseback under the new lease standard and its gross annual tower financing obligation for the sites that do not qualify as a sale-leaseback under the new lease standard is $0.9 million, all of which are subject to certain 3% annual rent increases. For those towers that qualified as a sale-leaseback, NuevaTel incurred $11.6 million and $6.0 million in gross rent expense during the years ended December 31, 2020 and 2019, respectively. The 2019 closings of the tower sale-leaseback transaction generated a taxable gain which resulted in $18.2 million of Bolivian income tax that will be paid in monthly installments over a three-year period. This taxable gain gave rise to a deferred tax asset and taxes payable which are included in Deferred income taxes and Other current liabilities and accrued expenses, respectively, in the Consolidated Balance Sheet as of December 31, 2019. The deferred tax asset was derecognized from Deferred income taxes as of January 1, 2020 in connection with the adoption of the new lease standard. See Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies for further information. The fourth closing of the tower sale-leaseback transaction generated a taxable gain of $5.1 million during the third quarter of 2020 which was offset by net losses generated during the period and therefore did not give rise to income tax expense or liability. In addition to the Bolivian income tax, the sale-leaseback also resulted in payment of $3.0 million of transaction taxes included within General and administrative expenses in the Consolidated Statement of Operations and Comprehensive Loss during the year ended December 31, 2019. AROs are primarily recorded for the Company’s legal obligations to remediate leased property on which the Company’s network infrastructure and related assets are located. The AROs are recorded in Other non-current Years Ended December 31, 2020 2019 Beginning balance $ 20,971 $ 21,689 Revisions in estimated cash flows — 17 Additional accruals 371 1,026 Foreign currency translation 1,344 119 Accretion 1,525 1,420 Disposals (618 ) (3,300 ) Ending balance $ 23,593 $ 20,971 The Company performs a review of its ARO liability annually, which may result in revisions in estimated cash flows. During the year ended December 31, 2020, there were no revisions in estimated cash flows. During the year ended December 31, 2019, the revisions in estimated cash flows were not significant. The corresponding assets, net of accumulated depreciation, related to AROs were $5.8 million and $6.0 million as of December 31, 2020 and 2019, respectively. Supplemental Cash Flow Disclosure: The Company acquired $1.8 million, $2.8 million and $1.6 million of property and equipment through current and long-term debt during the years ended December 31, 2020, 2019 and 2018, respectively. The Company also acquires property and equipment through current and long-term construction accounts payable. The net change in current and long-term construction accounts payable resulted in additions or (adjustments) to Purchase of property and equipment in the Consolidated Statements of Cash Flows of $10.4 million, $4.8 million and ($1.4) million for the years ended December 31, 2020, 2019 and 2018, respectively.

GOODWILL, LICENSE COSTS AND OTH

GOODWILL, LICENSE COSTS AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL, LICENSE COSTS AND OTHER INTANGIBLE ASSETS	NOTE 3 – GOODWILL, LICENSE COSTS AND OTHER INTANGIBLE ASSETS The following table summarizes the changes in the Company’s goodwill balance: December 31, 2020 December 31, 2019 Beginning balance $ 9,046 $ 9,014 Foreign currency adjustment 1,177 32 Balance at the end of the year $ 10,223 $ 9,046 All of the goodwill is attributable to the acquisition of Snap Limited in 2015 by our New Zealand segment. There are no accumulated goodwill impairments for the years ended December 31, 2020 and 2019. The Company’s license costs and other intangible assets consisted of the following: As of December 31, 2020 As of December 31, 2019 Estimated Gross Accumulated Net Gross Accumulated Net License costs 7-20 years $ 225,835 $ (140,849 ) $ 84,986 $ 218,473 $ (124,105 ) $ 94,368 Subscriber relationships 7 years 13,485 (12,978 ) 507 12,589 (11,165 ) 1,424 Other 6-14 3,640 (3,640 ) — 3,542 (3,542 ) — Total $ 242,960 $ (157,467 ) $ 85,493 $ 234,604 $ (138,812 ) $ 95,792 Fully amortized license costs continue to be presented in the table above when renewals have occurred for the same spectrum bands. Amortization expense of license costs and other intangible assets was $11.8 million, $15.8 million and $17.2 million for the years ended December 31, 2020, 2019 and 2018, respectively. Estimated future amortization expense associated with the net carrying amount of license costs and other intangible assets, based on the exchange rate as of December 31, 2020, is as follows: Years Ending December 31, 2021 $ 9,429 2022 8,389 2023 7,900 2024 7,898 2025 7,898 Thereafter 43,979 Total $ 85,493 New Zealand: On October 29, 2013, Trilogy International Radio Spectrum LLC, a Delaware limited liability company and indirect wholly owned subsidiary of TIP Inc. (“TIRS”), entered into an agreement with the government of New Zealand for the acquisition of a 10 MHz paired license of 700 MHz spectrum (the “700 MHz License”) for $44.0 million New Zealand dollars (“NZD”) ($31.7 million based on the exchange rate at December 31, 2020). The 700 MHz License expires in 2031. TIRS made the management rights to this spectrum available to 2degrees, and 2degrees uses such spectrum in connection with its provision of 4G services. The acquisition of the 700 MHz License was funded through a long-term payable from TIRS to the government of New Zealand. TIRS was obligated to make annual installment payments along with accrued interest. Interest on the unpaid purchase price accrued at the rate of 5.8% per annum. During the year ended December 31, 2019, 2degrees paid the final installment on behalf of TIRS in the total amount of $10.3 million NZD to the government of New Zealand ($6.8 million based on the average exchange rate in the month of payment of which $0.4 million was accrued interest). During the year ended December 31, 2018, the Company paid an installment on behalf of TIRS in the total amount of $10.3 million NZD to the government of New Zealand ($7.0 million based on the average exchange rate in the months of payment of which $0.7 million was accrued interest). In March 2020, the management rights to this spectrum were transferred to 2degrees. Bolivia: In November 2019, NuevaTel renewed the license for its 30 MHz of 1900 MHz spectrum holdings for $30.2 million. The payment in November 2019 was funded by reinvesting a portion of proceeds from the sale-leaseback of NuevaTel’s towers. The license expires November 2034.

EIP RECEIVABLES

EIP RECEIVABLES	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
EIP RECEIVABLES	NOTE 4 – EIP RECEIVABLES In New Zealand, 2degrees offers certain wireless subscribers the option to pay for their handsets in installments over a period of up to 36 months using an EIP. In Bolivia, in 2018, NuevaTel began offering certain wireless subscribers the option to pay for their handsets in installments over a period of 18 months using an EIP. The following table summarizes the unbilled EIP receivables: As of December 31, 2020 As of December 31, 2019 EIP receivables, gros s $ 92,081 $ 76,697 Unamortized imputed discount (4,588 ) (4,335 ) EIP receivables, net of unamortized imputed discount $ 87,493 $ 72,362 Allowance for doubtful accounts (6,703 ) (4,852 ) EIP receivables, net $ 80,790 $ 67,510 Classified on the balance sheet as: As of December 31, 2020 As of December 31, 2019 EIP receivables, net $ 43,538 $ 31,750 Long-term EIP receivables 37,252 35,760 EIP receivables, net $ 80,790 $ 67,510 Of the $92.1 million EIP receivables gross amount as of December 31, 2020, $4.1 million related to NuevaTel and the remaining related to 2degrees. Of the $76.7 million EIP receivables gross amount as of December 31, 2019, $4.2 million related to NuevaTel and the remaining related to 2degrees. 2degrees categorizes unbilled EIP receivables as prime or subprime based on subscriber credit profiles. Upon initiation of a subscriber’s installment plan, 2degrees uses a proprietary scoring system that measures the credit quality of EIP receivables using several factors, such as credit bureau information, subscriber credit risk scores, and EIP characteristics. 2degrees periodically assesses the proprietary scoring system. Prime subscribers are those with lower risk of delinquency and whose receivables are eligible for sale to a third party. Subprime subscribers are those with higher delinquency risk. Based on subscribers’ credit quality, subscribers may be denied an EIP option or be required to participate in a risk mitigation program which includes paying a deposit and allowing for automatic payments. NuevaTel offers installment plans only to subscribers with a low delinquency risk based on NuevaTel’s credit analysis and the subscriber’s income level. As of the periods presented, all of NuevaTel’s unbilled EIP receivables were categorized as prime. The balances of EIP receivables on a gross basis by credit category as of the periods presented were as follows: As of December 31, 2020 As of December 31, 2019 Prime $ 72,283 $ 55,764 Subprime 19,798 20,933 Total EIP receivables, gross $ 92,081 $ 76,697 The EIP receivables had weighted average imputed discount rates of 7.15% and 7.44% as of December 31, 2020 and December 31, 2019, respectively. The following table shows changes in the aggregate net carrying amount of the unbilled EIP receivables: December 31, 2020 December 31, 2019 Beginning balance of EIP receivables, net $ 67,510 $ 43,381 Additions 78,554 99,394 Billings and payments (60,194 ) (50,579 ) Sales of EIP receivables (7,827 ) (23,276 ) Foreign currency translation 4,851 1,086 Change in allowance for doubtful accounts and imputed discount (2,104 ) (2,496 ) Total EIP receivables, net $ 80,790 $ 67,510 Sales of EIP Receivables: 2degrees has a mobile handset receivables sales agreement (the “EIP Sale Agreement”) with a third party New Zealand financial institution (the “EIP Buyer”). The EIP Sale Agreement provides an arrangement for 2degrees to accelerate realization of receivables from wireless subscribers who purchase mobile phones from 2degrees on installment plans. Under the EIP Sale Agreement and on a monthly basis, 2degrees may offer to sell specified receivables to the EIP Buyer and the EIP Buyer may propose a price at which to purchase the receivables. Neither party is obligated to conclude a purchase, except on mutually agreeable terms. The EIP Sale Agreement specifies certain criteria for mobile phone receivables to be eligible for purchase by the EIP Buyer. The Company evaluated the structure and terms of the arrangement and determined 2degrees has no variable interest with the EIP Buyer and thus we are not required to consolidate the entity in our financial statements. The Company determined that the sales of receivables through the arrangement should be treated as sales of financial assets. As such, upon sale, the Company derecognizes the receivables, as well as any related allowance for doubtful accounts, and the loss on sale is recognized in General and administrative expenses. The Company also reverses unamortized imputed discount related to sold receivables included in EIP receivables, net, in the Consolidated Balance Sheets and recognizes the reversed unamortized imputed discount as Equipment sales. Net cash proceeds are recognized in Net cash provided by operating activities. 2degrees has continuing involvement with the EIP receivables sold to the EIP Buyer through a servicing agreement. However, the servicing rights do not provide 2degrees with any direct economic benefit, or means of effective control. Further, the EIP Buyer assumes all risks associated with the purchased receivables and has no recourse against 2degrees except in the case of fraud or misrepresentation. The following table summarizes the impact of the sales of EIP receivables in the years ended December 31, 2020 and 2019: December 31, 2020 December 31, 2019 EIP receivables derecognized $ 7,827 $ 23,276 Cash proceeds (7,011 ) (20,313 ) Reversal of unamortized imputed discount (339 ) (1,773 ) Reversal of allowance for doubtful accounts (470 ) (1,397 ) Pre-tax $ 7 $ (207 ) EIP Receivables Financing: In August 2019, 2degrees entered into an EIP receivables secured borrowing arrangement with the Purchaser and financial institutions that lend capital to the Purchaser. Under the arrangement, 2degrees may sell EIP receivables to the Purchaser at a price reflecting interest rates and fees established in the arrangement. The Company evaluated the structure and terms of the arrangement and determined that the Purchaser is a VIE because it lacks sufficient equity to finance its activities and its equity holder, which is one of the financial lending institutions, lacks the attributes of a controlling financial interest. The Company’s interest in the EIP receivables transferred to the Purchaser is a variable interest as 2degrees will in substance absorb all potential losses associated with the transferred EIP receivables. In addition, 2degrees has the control to direct the Purchaser’s most significant activities, which are the collection and management of EIP receivables that have been purchased. As such, 2degrees is the primary beneficiary of the Purchaser and thus the Purchaser is required to be consolidated in our financial statements. 2degrees has continuing involvement with the EIP receivables transferred to the Purchaser through a servicing agreement and maintains effective control by having the right to repurchase the EIP receivables or acquire the shares of the Purchaser at any time. The transfer of receivables through this arrangement does not qualify as a sale of financial assets under GAAP and as such is recorded as a secured borrowing. Upon transfer to the Purchaser, the Company does not derecognize the receivables or related allowance for doubtful accounts and unamortized imputed discount. The outstanding balance of the current and long-term portion of unbilled EIP receivables pledged through this arrangement was $13.4 million and $6.9 million, respectively, as of December 31, 2020. The outstanding balance of the current and long-term portion of unbilled EIP receivables pledged through this arrangement was $10.7 million and $11.0 million, respectively, as of December 31, 2019. The current portion of these EIP receivables were included in EIP receivables, net and the long-term portion in Long-term EIP receivables in the Consolidated Balance Sheets. These EIP receivables serve as collateral for the outstanding financing obligation of $15.1 million and $16.4 million as of December 31, 2020 and 2019, respectively, related to this secured borrowing arrangement with the Purchaser in Current portion of long-term debt in the Consolidated Balance Sheets. In July 2020, certain contractual terms of this arrangement were amended. For further information, see Note 7 – Debt.

OTHER CURRENT LIABILITIES AND A

OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES	NOTE 5 – OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES As of December 31, 2020 As of December 31, 2019 Payroll and employee benefits $ 19,817 $ 17,538 Value-added tax and other business taxes 13,638 12,452 Dealer commissions and subsidies 12,462 11,484 Income and withholding taxes 12,060 17,169 Handset purchases 11,398 16,746 Other 47,058 48,223 Other current liabilities and accrued expenses $ 116,433 $ 123,612

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 6 – FAIR VALUE MEASUREMENTS The accounting guidance for fair value establishes a framework for measuring fair value that uses a three-level valuation hierarchy for disclosure of fair value measurement. The valuation hierarchy is based upon the transparency of inputs to the valuation of an asset or liability at the measurement date. The three levels are defined as follows: • Level 1 – Quoted prices in active markets for identical assets or liabilities; • Level 2 – Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable; • Level 3 – Unobservable inputs in which little or no market activity exists, requiring an entity to develop its own assumptions that market participants would use to value the asset or liability. The following table presents assets and liabilities measured at fair value on a recurring basis as of December 31, 2020: Fair Value Measurement as of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Short-term investments $ 9,987 $ — $ 9,987 $ — Total assets $ 9,987 $ — $ 9,987 $ — Liabilities: Forward exchange contracts $ 793 $ — $ 793 $ — Warrant liability 160 160 — — Interest rate swaps 3,796 — 3,796 — Options instruments classified as liability 2,682 — — 2,682 Total liabilities $ 7,431 $ 160 $ 4,589 $ 2,682 The following table presents liabilities measured at fair value on a recurring basis as of December 31, 2019. There were no assets measured at fair value on a recurring basis as of December 31, 2019. Fair Value Measurement as of December 31, 2019 Total Level 1 Level 2 Level 3 Liabilities: Forward exchange contracts $ 336 $ — $ 336 $ — Warrant liability 107 107 — — Interest rate swaps 2,296 — 2,296 — Total liabilities $ 2,739 $ 107 $ 2,632 $ — The fair value of the short-term investments is based on historical trading prices, or model-driven valuations which are observable in the market or can be derived principally from or corroborated by observable market data. The fair value of forward exchange contracts is based on the differential between the contract price and the foreign currency exchange rate as of the balance sheet date. The fair value of the warrant liability is based on the public market price of the warrants as of the balance sheet date. The fair value of interest rate swaps is measured using quotes obtained from a financial institution for similar financial instruments. The fair value of options is measured using the Black-Scholes valuation model under a consistent methodology used to measure the awards of all 2degrees service-based share options. See Note 9 – Equity-Based Compensation for further information regarding the options. There were no transfers between levels within the fair value hierarchy during the years ended December 31, 2020 and 2019. Cash and cash equivalents, accounts receivable, deposits, accounts payable and accrued expenses are carried at cost, which approximates fair value given their short-term nature. The carrying values of EIP receivables approximate fair value as the receivables are recorded at their present value, net of unamortized imputed discount and allowance for doubtful accounts. The estimated fair value of the Company’s debt, including current maturities, was based on Level 2 inputs, being market quotes or values for similar instruments, such as the interest rates currently available to the Company for the issuance of debt with similar terms and remaining maturities, used to discount the remaining principal payments. The carrying amounts and estimated fair values of our total debt as of December 31, 2020 and 2019 were as follows: As of December 31, 2020 As of December 31, 2019 Carrying amount, excluding unamortized discount and deferred financing costs $ 661,708 $ 568,419 Fair value $ 646,689 $ 546,301 For fiscal year 2020 and 2019, we did not record any material other-than-temporary impairments on financial assets required to be measured at fair value on a nonrecurring basis.

DEBT

DEBT	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
DEBT	NOTE 7 – DEBT The Company’s long-term and other debt as of December 31, 2020 and 2019 consisted of the following: As of December 31, 2020 As of December 31, 2019 Trilogy LLC 2022 Notes $ 350,000 $ 350,000 New Zealand 2023 Senior Facilities Agreement 205,561 — Trilogy International South Pacific LLC 2022 Notes 50,000 — Bolivian Bond Debt 20,114 — New Zealand EIP Receivables Financing Obligation 15,053 16,372 Bolivian 2023 Bank Loan 6,224 7,112 Bolivian 2022 Bank Loan 4,373 5,249 Bolivian Tower Transaction Financing Obligation 4,546 16,757 New Zealand 2021 Senior Facilities Agreement — 154,887 Bolivian 2021 Syndicated Loan — 10,015 Other 5,837 8,027 661,708 568,419 Less: deferred financing costs (6,668 ) (5,189 ) Less: unamortized discount (3,284 ) (2,064 ) Total debt and financing lease liabilities 651,756 561,166 Less: current portion of debt and financing lease liabilities (21,001 ) (32,428 ) Total long-term debt and financing lease liabilities $ 630,755 $ 528,738 As of December 31, 2020, the future maturities of long-term and other debt, excluding deferred financing costs and unamortized debt discounts, consisted of the following: Years Ending December 31, 2021 $ 21,001 2022 404,777 2023 209,938 2024 6,275 2025 6,137 Thereafter 13,580 Total $ 661,708 Trilogy LLC 2022 Notes: On May 2, 2017, Trilogy LLC closed a private offering of $350 million aggregate principal amount of its senior secured notes due 2022 (the “Trilogy LLC 2022 Notes”). The Trilogy LLC 2022 Notes were offered to qualified institutional buyers pursuant to Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”), and to non-U.S. Trilogy LLC applied the proceeds of this offering together with cash on hand to redeem and discharge all of its then outstanding $450 million senior secured notes due 2019 (the “Trilogy LLC 2019 Notes”) and pay fees and expenses of $9.1 million related to the offering. The refinancing of the Trilogy LLC 2019 Notes was analyzed and accounted for on a lender-by-lender The Trilogy LLC 2022 Notes bear interest at a rate of 8.875% per annum and were issued at 99.506%. Interest on the Trilogy LLC 2022 Notes is payable semi-annually in arrears on May 1 and November 1. No principal payments are due until maturity on May 1, 2022. Trilogy LLC has the option of redeeming the Trilogy LLC 2022 Notes, in whole or in part, upon not less than 30 days’ and not more than 60 days’ prior notice as follows: • On or after May 1, 2020 but prior to May 1, 2021, at 102.219% • On or after May 1, 2021, at 100% The Trilogy LLC 2022 Notes are subject to an indenture which includes restrictive covenants, including a covenant by Trilogy LLC not to incur additional indebtedness, subject to certain exceptions, such as exceptions that permit NuevaTel and 2degrees to incur certain additional indebtedness. The Trilogy LLC 2022 Notes are guaranteed by certain of Trilogy LLC’s domestic subsidiaries and are secured by a first-priority lien on the equity interests of such guarantors and a pledge of any intercompany indebtedness owed to Trilogy LLC or any such guarantor by 2degrees or any of 2degrees’ subsidiaries and certain third-party indebtedness owed to Trilogy LLC by any minority shareholder in 2degrees. As of the issue date of the Trilogy LLC 2022 Notes, and as of December 31, 2020, there was no such indebtedness outstanding. In October 2020, the indenture governing the Trilogy LLC 2022 Notes was amended in connection with the issuance by Trilogy International South Pacific LLC (“TISP”) of $50 million of senior secured notes (the “TISP 2022 Notes”). The amendments to the indenture for the Trilogy LLC 2022 Notes included, among other things, certain changes to the indenture to permit: the issuance of the TISP 2022 Notes, the making of certain intercompany loans by TISP to Trilogy LLC, the entering by Trilogy LLC and Trilogy International South Pacific Holdings (“TISPH”) of guarantees of the TISP 2022 Notes, and the grant of a security interest in the collateral securing the TISP 2022 Notes. Further, under the amendments, TISP is permitted to make an offer to purchase the TISP 2022 Notes with any excess sale proceeds received by Trilogy LLC, TISPH, TISP or any of TISP’s subsidiaries in connection with an asset sale by Trilogy LLC, TISPH, TISP or any of TISP’s subsidiaries (including 2degrees) prior to Trilogy LLC being required to make an offer to purchase the Trilogy LLC 2022 Notes with any excess sale proceeds remaining thereafter. The indenture to the Trilogy LLC 2022 Notes was also amended to permit the sale of NuevaTel for non-cash non-cash New Zealand 2023 Senior Facilities Agreement: In February 2020, 2degrees completed a bank loan syndication in which ING Bank N.V. acted as the lead arranger. This debt facility (the “New Zealand 2023 Senior Facilities Agreement”) has a total available commitment of $285 million NZD ($205.6 million based on the exchange rate at December 31, 2020). Separate facilities are provided under this agreement to (i) repay the then outstanding balance of the prior $250 million NZD senior facilities agreement (the “New Zealand 2021 Senior Facilities Agreement”) and pay fees and expenses associated with the refinancing ($235 million NZD), (ii) provide funds for further investments in 2degrees’ business ($30 million NZD), and (iii) fund 2degrees’ working capital requirements ($20 million NZD). As of December 31, 2020, the $235 million NZD facility ($169.5 million based on the exchange rate at December 31, 2020), the $30 million NZD facility ($21.6 million based on the exchange rate at December 31, 2020), and the $20 million NZD facility ($14.4 million based on the exchange rate at December 31, 2020) were fully drawn. Since there is no requirement to repay the $20 million NZD facility until maturity of the New Zealand 2023 Senior Facilities Agreement, the outstanding balance of $20 million NZD as of December 31, 2020 was recorded in Long-term debt and financing lease liabilities in the Consolidated Balance Sheet. The borrowings and repayments under these facilities, including any recurring activity relating to working capital, are included separately as Proceeds from debt and Payments of debt within Net cash provided by financing activities in the Consolidated Statements of Cash Flows. The New Zealand 2023 Senior Facilities Agreement also provides for an uncommitted $35 million NZD accordion facility which, after commitments are obtained, can be utilized in the future for further investments in 2degrees’ business. The New Zealand 2023 Senior Facilities Agreement matures February 7, 2023. The outstanding debt drawn under the New Zealand 2023 Senior Facilities Agreement accrues interest quarterly at the New Zealand Bank Bill Reference Rate (“BKBM”) plus a margin ranging from 2.40% to 3.80% (the “Margin”) depending upon 2degrees’ net leverage ratio at that time. The weighted average interest rate on the outstanding balance was 2.88% as of December 31, 2020. Additionally, a commitment fee at the rate of 40% of the applicable Margin is payable quarterly on all undrawn and available commitments. As of December 31, 2020, the commitment fee rate was 0.96%. Distributions from 2degrees to its shareholders, including Trilogy LLC, are subject to free cash flow tests under the New Zealand 2023 Senior Facilities Agreement, calculated at half year and full year intervals. There is no requirement to make prepayments of principal from 2degrees’ free cash flow. The outstanding debt may be prepaid without penalty at any time. The New Zealand 2023 Senior Facilities Agreement contains certain financial covenants requiring 2degrees to: • maintain a total interest coverage ratio (as defined in the New Zealand 2023 Senior Facilities Agreement) of not less than 3.0; • maintain a net leverage ratio (as defined in the New Zealand 2023 Senior Facilities Agreement) of not greater than 2.75 from January 1, 2021 to December 31, 2021; and 2.50 thereafter; and • ensure capital expenditures do not exceed the aggregate of 110% of the agreed to annual capital expenditures (as defined in the New Zealand 2023 Senior Facilities Agreement) plus any capital expenditure funded by the issuance of new equity in any financial year. The New Zealand 2023 Senior Facilities Agreement also contains other customary representations, warranties, covenants and events of default and is secured (in favor of an independent security trustee) by substantially all of the assets of 2degrees. The refinancing of the New Zealand 2021 Senior Facilities Agreement was analyzed and accounted for on a lender-by-lender Additionally, as a result of the refinancing, the $1.6 million NZD ($1.0 million based on the average exchange rate in the month of refinancing) of unamortized deferred financing costs associated with the New Zealand 2021 Senior Facilities Agreement will be amortized to Interest expense using the effective interest method over the term of the New Zealand 2023 Senior Facilities Agreement. Trilogy International South Pacific LLC 2022 Notes: In October 2020, TISP issued $50 million of senior secured notes. TISP is the wholly owned subsidiary of TISPH, which in turn is wholly owned by Trilogy LLC. TISP owns, through a subsidiary, TIP Inc.’s equity interest in 2degrees. The TISP 2022 Notes were issued pursuant to an agreement (the “Note Purchase Agreement”) whose terms and conditions are based on those of the Trilogy LLC 2022 Notes. The TISP 2022 Notes mature on May 1, 2022, bear an interest rate of 10.0% per annum and were issued at a 95.375% discount. Interest on the T ISP Cash proceeds from the issuance of the TISP 2022 Notes were $46.0 million, net of issuance discount and consent fees paid with respect to certain amendments to the Trilogy LLC 2022 Notes that holders of those notes approved in order to permit the issuance of the TISP 2022 Notes. TISP is permitted to use proceeds of the TISP 2022 Notes to make intercompany loans to Trilogy LLC for the payment of interest due under the Trilogy LLC 2022 Notes and to pay interest due on the TISP 2022 Notes. The proceeds are otherwise restricted from use in general operations and the related cash balance is included in Restricted cash in the Consolidated Balance Sheet as of December 31, 2020. The TISP 2022 Notes are guaranteed by Trilogy LLC and TISPH. The TISP 2022 Notes are also secured on a first priority basis by (a) TISPH’s pledge of (i) 100% of TISPH’s right, title and interest in the equity interests of TISP, and (ii) 100% of TISP’s right, title and interest in any intercompany loan made to Trilogy LLC, and (b) a lien on 100% of TISP’s right, title and interest in a cash collateral account in which the proceeds of the TISP 2022 Notes is being held until such time that such proceeds are used as permitted under the terms of the Note Purchase Agreement. TISP has the option of redeeming the TISP 2022 Notes, in whole or in part, as follows: • On or prior to May 1, 2021, at 102.5% • After May 1, 2021, at 100% The terms applicable to the TISP 2022 Notes are based on the terms set forth in the indenture for the Trilogy LLC 2022 Notes, and the restrictive covenants contained in the Note Purchase Agreement are materially consistent with those of the Trilogy LLC 2022 Notes. Additionally, the Note Purchase Agreement requires that $15.0 million in cash and cash equivalents be maintained free and clear of liens, other than specifically permitted liens, by Trilogy LLC and by TISPH and its subsidiaries, with the requirement that, for this purpose, cash and cash equivalents at 2degrees are measured based on TISP’s indirect equity interest in 2degrees. The Note Purchase Agreement also includes a covenant requiring TISP to make an offer to purchase the TISP 2022 Notes with any excess sale proceeds received by Trilogy LLC, TISPH, TISP or any of TISP’s subsidiaries in connection with an asset sale by Trilogy LLC, TISPH, TISP or any of TISP’s subsidiaries (including 2degrees). TISP is not required to make an offer to purchase the TISP 2022 Notes in connection with a sale of NuevaTel. Finally, the Note Purchase Agreement provides that Trilogy LLC is not permitted to directly or indirectly consummate a sale of NuevaTel unless the consideration payable in such sale exceeds $75 million. Bolivian Bond Debt: In August 2020, NuevaTel commenced a debt issuance process in Bolivia seeking to raise up to $24.2 million during an initial 90-day 90-day The bond includes two series of indebtedness. Series A (“Series A”) was fully subscribed, has a principal balance at December 31, 2020 of $9.7 million and bears interest at the rate of 5.8% per annum. Monthly principal repayments begin in February 2024 and Series A matures in August 2025. Series B (“Series B”) will have a principal balance of up to approximately $14.5 million and bears interest at the rate of 6.5% per annum. As of December 31, 2020, Series B had an outstanding principal balance of $10.4 million. Monthly principal repayments begin in September 2025 and Series B matures in August 2028. Interest on Series A and Series B is payable monthly. A portion of the proceeds from the bond issuance were used to repay the Bolivian 2021 Bank Loan (as defined below) which had an outstanding balance of $8.3 million along with a separate bank loan which had an outstanding balance of $3.4 million. The remaining proceeds will be used to fund future capital expenditures. The bonds are subject to certain financial covenants, including a debt to equity ratio and debt service ratio. The debt to equity ratio is applicable upon issuance of the bonds and the debt service ratio will be applicable commencing with the first quarter of 2022. None of TIP Inc. or its subsidiaries (other than NuevaTel) has any obligations under the bonds. The bonds are secured by certain sources of NuevaTel cash flows. New Zealand EIP Receivables Financing Obligation: In August 2019, 2degrees entered into the EIP receivables secured borrowing arrangement that enables 2degrees to sell specified EIP receivables to the Purchaser. The Company evaluated the structure and terms of this arrangement and determined we are required to consolidate the Purchaser in our financial statements. See Note 4 – EIP Receivables for further information. In July 2020, the arrangement was amended as described below. While 2degrees can, in part, determine the amount of cash it will receive from each sale of EIP receivables under the arrangement, the amount of cash available to 2degrees varies based on a number of factors and is limited to a predetermined portion of the total amount of the eligible EIP receivables sold to the Purchaser. Under the amended arrangement, the Purchaser has access to funding of $45.5 million NZD ($32.8 million based on the exchange rate at December 31, 2020), which the Purchaser can use to acquire EIP receivables from 2degrees. The amount outstanding under this arrangement was $20.9 million NZD ($15.1 million based on the exchange rate at December 31, 2020) and $24.3 million NZD ($16.4 million based on the exchange rate at December 31, 2019) as of December 31, 2020 and 2019, respectively. All proceeds received and repayments under this arrangement are included separately as Proceeds from EIP receivables financing obligation and Payments of debt, including sale-leaseback and EIP receivables financing obligations in financing activities in the Consolidated Statements of Cash Flows. In 2019, this transaction was analyzed and accounted for in accordance with the applicable accounting guidance for consolidations and transfers and servicing arrangements. Accordingly, the $0.7 million NZD ($0.4 million based on the exchange rate in the month of payment) of incremental fees and expenses directly related to entering into the EIP receivables financing obligation was recorded as a deferred financing cost and is included as a reduction in debt in the Consolidated Balance Sheets. The unamortized balance of the deferred financing costs associated with the EIP receivables financing obligation is amortized ratably to Interest expense over the term of the EIP receivables financing obligation. The Company determined the Purchaser’s obligation to its lenders under the EIP receivables financing arrangement to have characteristics similar to a revolving secured borrowing debt arrangement, and the Company has classified the total amount of the outstanding obligation between the Purchaser and its lenders as current in the Consolidated Balance Sheets. The obligation of the Purchaser is presented as a component of debt due to the accounting consolidation of the Purchaser with the Company; however, the obligation does not constitute indebtedness under the indenture for the Trilogy LLC 2022 Notes because the Purchaser is a separate entity whose equity is not held by the Company or its subsidiaries. The Purchaser pays principal and interest to its lenders on a monthly basis from proceeds that it receives from 2degrees, which collects EIP repayments from the 2degrees subscribers whose EIP receivables were sold to the Purchaser and remits such amounts to the Purchaser. The EIP receivables financing obligation matures in June 2023 under the amended arrangement. The outstanding obligation drawn under this amended arrangement accrues interest monthly at the BKBM plus a margin of 3.55%. The interest rate on the outstanding balance of the drawn facility was approximately 3.87% as of December 31, 2020. Additionally, a line fee of 0.70% is payable by the Purchaser annually on the total available commitment under the amended arrangement, which the Purchaser likewise pays from proceeds that it receives from 2degrees. The EIP receivables financing obligation contains no financial covenants. The EIP receivables financing obligation contains customary representations, warranties, and events of default for an arrangement of this nature. Bolivian 2023 Bank Loan: In December 2018, NuevaTel entered into an $8.0 million debt facility (the “Bolivian 2023 Bank Loan”) with Banco Nacional de Bolivia S.A., a Bolivian bank and a lender in the Bolivian 2021 Syndicated Loan (as defined below), to fund capital expenditures. NuevaTel drew down the Bolivian 2023 Bank Loan in two $4.0 million advances that occurred in December 2018 and January 2019. The Bolivian 2023 Bank Loan is required to be repaid in quarterly installments which commenced in September 2019 through 2023, with 11% of the principal amount to be repaid during the first year and 22.25% of the principal amount to be repaid during each of the final four years. The Bolivian 2023 Bank Loan agreement contains no financial covenants and is unsecured. Bolivian 2022 Bank Loan: In December 2017, NuevaTel entered into a $7.0 million debt facility (the “Bolivian 2022 Bank Loan”) with Banco BISA S.A., a Bolivian bank and a lender in the Bolivian 2021 Syndicated Loan, to fund capital expenditures. The Bolivian 2022 Bank Loan is required to be repaid in quarterly installments which commenced in 2019 through 2022, with 25% of the principal amount to be repaid each year. Interest on the Bolivian 2022 Bank Loan accrues at a fixed rate of 6.0% and is payable quarterly. The outstanding balance of the current and long-term portion of the Bolivian 2022 Bank Loan was $1.7 million and $2.6 million, respectively, as of December 31, 2020. The outstanding balance of the current and long-term portion of the Bolivian 2022 Bank Loan was $1.8 million and $3.5 million, respectively, as of December 31, 2019. The Bolivian 2022 Bank Loan agreement contains no financial covenants and is unsecured. Bolivian Tower Transaction Financing Obligation: In February 2019, NuevaTel entered into an agreement, which has been subsequently amended, to sell and leaseback up to 651 network towers. As of December 31, 2019, NuevaTel had completed the sale of 574 towers. In July 2020, NuevaTel completed the fourth and final closing of 34 network towers under this agreement. For further information, see Note 2 – Property and Equipment. Upon adoption of the new lease standard, we were required to reassess any previously unrecognized sale-leaseback transactions to determine if a sale has occurred and qualification for leaseback accounting existed under the new lease standard. The reassessment resulted in certain individual tower sale transactions qualifying for sale-leaseback accounting that were not previously recognized as sale-leaseback transactions and were historically recorded as financing obligations. At the adoption date for the new lease standard, we derecognized tower-related financing obligations of $12.1 million for these site lease locations and measured the related ROU assets and lease liabilities in accordance with the transition guidance. For further information, see Note 1 – Description of Business, Basis of Presentation, and Summary of Significant Accounting Policies. As of December 31, 2020, the outstanding balance of the current and long-term portion of the financing obligation under the Bolivian sale-leaseback transaction was $0.2 million and $4.4 million, respectively, all of which is considered indebtedness under the indenture for the Trilogy LLC 2022 Notes. New Zealand 2021 Senior Facilities Agreement: In July 2018, 2degrees entered into the New Zealand 2021 Senior Facilities Agreement, a bank loan syndication in which ING Bank N.V. acted as the lead arranger and underwriter, that had a total available commitment of $250 million NZD ($180.3 million based on the exchange rate at December 31, 2020). The debt under the New Zealand 2021 Senior Facilities Agreement bore interest quarterly at the BKBM plus a margin ranging from 2.40% to 3.80% depending upon 2degrees’ net leverage ratio at that time. Additionally, a commitment fee at the rate of 40% of the applicable margin was payable quarterly on all undrawn and available commitments. The New Zealand 2021 Senior Facilities Agreement’s original maturity date was July 31, 2021. In February 2020, 2degrees entered into the New Zealand 2023 Senior Facilities Agreement and used a portion of the proceeds of that facility to repay the outstanding balance of the New Zealand 2021 Senior Facilities Agreement. Bolivian 2021 Syndicated Loan: In April 2016, NuevaTel entered into a $25 million debt facility with a consortium of Bolivian banks (the “Bolivian 2021 Syndicated Loan”). The net proceeds were used to fully repay the then outstanding balance of a previously outstanding loan agreement and the remaining proceeds were used for capital expenditures. The Bolivian 2021 Syndicated Loan was required to be repaid in quarterly installments which commenced in 2016, with 10% of the principal amount repaid during each of the first two years and 26.67% of the principal amount to be repaid during each of the final three years. In February 2020, the outstanding balance of the Bolivian 2021 Syndicated Loan was repaid primarily with proceeds from the Bolivian 2021 Bank Loan. Bolivian 2021 Bank Loan: In February 2020, NuevaTel entered into an $8.3 million debt facility (the “Bolivian 2021 Bank Loan”) with Banco Nacional de Bolivia S.A. to repay the then outstanding balance under the Bolivian 2021 Syndicated Loan. The Bolivian 2021 Bank Loan was repaid in August 2020 with a portion of the proceeds of the Bolivian Bond Debt. Interest Cost Incurred: Consolidated interest cost incurred and expensed, prior to capitalization of interest, was $47.3 million, $47.1 million and $47.1 million for the years ended December 31, 2020, 2019 and 2018, respectively. Supplemental Cash Flow Disclosure: Years Ended December 31, 2020 2019 2018 Interest paid, net of capitalized interest $ 40,315 $ 42,623 $ 43,650 Deferred Financing Costs: Deferred financing costs represent incremental direct costs of debt financing and are included in Long-term debt. As of December 31, 2020 and 2019, the balances were $6.7 million and $5.2 million, respectively. These costs are amortized using the effective interest method over the term of the related credit facilities. Amortization of deferred financing costs is included in interest expense and totaled $3.1 million, $2.1 million and $2.5 million for the years ended December 31, 2020, 2019 and 2018, respectively. Covenants: As of December 31, 2020, the Company was in compliance with all of its debt covenants.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	NOTE 8 – DERIVATIVE FINANCIAL INSTRUMENTS Interest Rate Swaps: 2degrees has entered into various interest rate swap agreements to fix its future interest payments under the New Zealand 2023 Senior Facilities Agreement. Under these agreements, 2degrees principally receives a variable amount based on the BKBM and pays a fixed amount based on fixed rates ranging from 0.385% to 3.450%. Settlement in cash occurs quarterly until termination and the variable interest rate is reset on the first day of each calendar quarter. These derivative instruments have not been designated for hedge accounting; thus changes in the fair value are recognized in earnings in the period incurred. The fair value of these contracts, included in Other non-current Summarized financial information for all of the aforementioned derivative financial instruments is shown below: Years Ended December 31, 2020 2019 2018 Non-cash $ 2,531 $ 1,538 $ 1,362 Net cash settlement $ 1,582 $ 1,054 $ 1,371 Under the terms of the interest rate swaps, we are exposed to credit risk in the event of non-performance non-performance non-performance; Forward Exchange Contracts: At December 31, 2020, 2degrees had short-term forward exchange contracts to sell an aggregate of $18.4 million NZD and buy an aggregate of $12.5 million USD to manage exposure to fluctuations in foreign currency exchange rates. During the year ended December 31, 2020, short-term forward exchange contracts to sell an aggregate of $63.8 million NZD and buy an aggregate of $40.2 million USD matured. These derivative instruments are not designated for hedge accounting, thus changes in the fair value are recognized in earnings in the period incurred. A foreign exchange (loss) or gain of ($0.4) million, ($1.0) million and $0.8 million was recognized in Other, net during the years ended December 31, 2020, 2019 and 2018, respectively. The estimated settlements under these forward exchange contracts were not material as of December 31, 2020 and 2019.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
EQUITY-BASED COMPENSATION	NOTE 9 – EQUITY-BASED COMPENSATION TIP Inc. Restricted Share Units: The Company awards restricted share units (“RSUs” or “Awards”) to certain officers and employees under TIP Inc.’s restricted share unit plan (“RSU Plan”) pursuant to which vesting is subject to meeting certain performance or time-based criteria. RSUs entitle the grantee to receive Common Shares. Time-based RSUs granted to officers and employees vest annually on a straight-line basis generally over a four-year service period, subject to continued service through the applicable vesting dates. Portions of the RSU grants to certain officers consist of Awards that combine time-based elements with performance-based elements, which entitle the recipient to receive a number of Common Shares that varies based on the Company’s performance against revenue or EBITDA performance goals for the fiscal year in which they were granted. The estimated equity-based compensation expense attributable to the performance-based RSUs is updated quarterly. The total number of RSUs granted includes these performance-based Awards and assumes that the performance goals will be achieved. The number of RSUs is updated upon the completion of each applicable fiscal year, when a final determination is made as to whether the performance goals have been achieved. These performance-based RSUs vest on a straight-line basis over a four-year period, subject to continued service through the applicable vesting dates. The maximum number of Common Shares that may be issued under the RSU Plan as of December 31, 2020 was 6,416,460 shares, which is equal to 7.5% of the aggregate number of issued and outstanding Common Shares and Class C Units. The RSU Plan limits the number of Common Shares that may be issued to insiders under the plan and any other Security Based Compensation Arrangement (as defined in the RSU Plan) to 10% of the aggregate number of issued and outstanding Common Shares and Class C Units. As of December 31, 2020, 10% of the aggregate number of issued and outstanding Common Shares and Class C Units amounted to 8,555,280 shares and the number of Common Shares issued to insiders under the RSU Plan was 981,552. The following table provides the outstanding RSUs as of December 31, 2020 and the changes in the period: RSUs Outstanding at December 31, 2019 2,490,277 Granted 1,700,000 Vested (834,660 ) Forfeited/Cancelled (16,581 ) Outstanding at December 31, 2020 3,339,036 The Awards had a grant date fair value of $1.4 million, $2.4 million and $4.2 million based on a price per Common Share of $0.84, $1.57 and $4.20 on the dates of the grants in 2020, 2019 and 2018, respectively. On January 1, 2020 and June 30, 2020, 460,484 and 274,995 time-based RSU awards vested, respectively, and in January 2020 and July 2020, 348,404 and 242,499 shares, net of the monetary equivalent of shares necessary for the payment of related taxes, respectively, were issued in settlement of such vested RSUs. On March 24, 2020, 99,181 performance-based RSU awards vested, and in March 2020, 83,779 shares, net of the monetary equivalent of shares necessary for the payment of related taxes were issued in settlement of such vested RSUs. On January 1, 2019 and June 30, 2019, 171,727 and 275,001 time-based RSU awards vested, respectively, and in January 2019 and July 2019, 133,021 and 241,645 shares, net of the monetary equivalent of shares necessary for the payment of related taxes, respectively, were issued in settlement of such vested RSUs. On June 30, 2018, 403,118 time-based RSU awards vested and in July 2018, 357,684 shares, net of the monetary equivalent of shares necessary for the payment of related taxes, were issued in settlement of such vested RSUs. As of December 31, 2020, 3,339,036 RSUs were unvested, and unrecognized compensation expense relating to RSUs was approximately $3.4 million, including $1.1 million relating to grants made in 2020. These amounts reflect time-based vesting. The Company expects to recognize the cost for unvested RSUs over a weighted-average period of 1.9 years. Equity-based compensation expense is generally recognized on a straight-line basis over the requisite service period; however, exceptions include awards with an accelerated vesting schedule and updated estimates of achievement against performance goals for performance-based awards. During 2020, 2019 and 2018, the Company recorded $3.1 million, $3.2 million and $3.4 million in compensation expense related to RSUs in General and administrative expenses in the Consolidated Statements of Operations and Comprehensive Income (Loss), respectively. Restricted Class C Units: At December 31, 2016, the Company granted the equivalent of 192,130 Class C Units to an employee of the Company (the “Restricted Class C Units”), of which 48,033 were outstanding and unvested as of December 31, 2020. The value of the Restricted Class C Units was estimated to be $1.5 million based on the fair value on the grant date. The Restricted Class C Units vest over 4 years, with one-fourth During each of 2020, 2019 and 2018, the Company recorded $0.4 million in compensation expense related to the Restricted Class C Units recognized in General and administrative expenses in the Consolidated Statements of Operations and Comprehensive Income (Loss). As of December 31, 2020, the Company had recognized all of the compensation costs related to this award. 2degrees Option Plans: 2degrees awards service-based share options (the “Options”) to employees under various Option plans whose vesting is subject to meeting a required service period of up to three years. Approximately 25.7 million Options were outstanding as of December 31, 2020, of which 23.5 million Options were equity-classified awards and 2.2 million Options were liability-classified awards. The Options enable the holders to acquire non-voting The following table summarizes the range of assumptions used in the Black-Scholes model for Options granted in the years ended December 31, 2019 and 2018. There were no Options granted in the year ended December 31, 2020. 2019 2018 Expected volatility 27.5 % 25.0 % Expected term (in years) 4.80 2.75 - 3.94 Risk free interest rate 1.03 % 1.99% - 2.09 % Expected dividend yield 0 % 0 % The expected term of the Options was determined based upon the historical experience of similar awards, giving consideration to the contractual terms, vesting schedules and expectations of future Option holder behavior. The risk-free interest rates used were based on the implied yield currently available in New Zealand Government bonds, adjusted for semi-annual coupons and converted to continuously compounded rates, with a term equivalent to the remaining life of the Options as of the date of the valuation. Expected volatility was based on average volatilities of publicly traded peer companies over the expected term. In June 2020, 2degrees modified approximately 20.1 million of its outstanding Options that were held by employees and former employees by extending the expiration date of those Options to May 31, 2023. The Options previously had expiration dates ranging from 2020 to 2023. No other terms of the Options were modified and all of the options were fully vested at the modification date. As a result of this modification, 2degrees recognized approximately $1.7 million of additional equity-based compensation expense, included within General and administrative expenses in the Consolidated Statement of Operations, in accordance with the guidance for modifications of equity awards within Accounting Standards Codification 718 “Stock Compensation” (“ASC 718”). Additionally, as a result of the modification, 2.2 million of the total modified Options that were held by former employees were deemed to represent a liability for accounting purposes because the exercise prices are not denominated in the functional currency of the Option issuer. At the modification date, the Company remeasured this portion of the awards at fair value and reclassified amounts previously classified as equity to liability in the amount of $1.4 million and recognized incremental expense of $0.4 million recorded to Other, net in the Consolidated Statement of Operations. These Options will continue to be remeasured to reflect the fair value at the end of each reporting period until the Options are exercised or expire. Accordingly, subsequent to the modification date, $0.7 million related to the change in fair value of the 2.2 million Options was recorded to Other, net in the Consolidated Statement of Operations in 2020. These 2.2 million Options continue to be presented in the table below. The fair value of these Options, included in Other current liabilities and accrued expenses, was $2.7 million as of December 31, 2020. In 2018, 2degrees modified approximately 9.8 million of its outstanding Options by extending the expiration date of those Options to May 31, 2021. The Options previously had expiration dates ranging from 2018 to 2020. No other terms of the Options were modified. As a result of this modification, 2degrees recognized approximately $0.7 million of additional equity-based compensation expense, included in General and administrative expenses in the Consolidated Statement of Operations, in accordance with the guidance for modifications of equity awards within ASC 718. The following table provides the outstanding Options as of December 31, 2020 and the changes in the period: Options Weighted- Weighted- (in years) Aggregate Outstanding at December 31, 2019 26,575,000 $ 1.46 Forfeited (1) (200,000 ) 1.56 Redeemed (1) (650,000 ) 1.24 Outstanding at December 31, 2020 25,725,000 1.47 2.7 $ 27,077 Exercisable at December 31, 2020 24,425,000 $ 1.46 2.5 $ 26,261 (1) Exercise price of certain Options redeemed and forfeited are denominated in NZD and were translated into USD at the exchange rate on the grant date of the related Options. There were no Options granted during the year ended December 31, 2020. The weighted-average grant date fair value of Options granted during the years 2019 and 2018 was $0.42 and $0.24, respectively. The total intrinsic value of Options redeemed or exercised during the years ended December 31, 2020, 2019 and 2018 was $0.4 million, $0.5 million and $0.2 million, respectively. Total equity-based compensation expenses under the 2degrees Option plans, net of forfeitures, of $1.9 million, $0.2 million and $2.1 million were recognized in General and administrative expenses in the Consolidated Statements of Operations for the years ended December 31, 2020, 2019 and 2018, respectively. As of December 31, 2020, the Company had total unrecognized compensation costs related to the 2degrees Option plans of $0.3 million. The Company expects to recognize this cost over a period of 1.4 years.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
EQUITY	NOTE 10 – EQUITY TIP Inc. Capital Structure TIP Inc.’s authorized share structure consists of two classes of shares, namely Common Shares and one special voting share (the “Special Voting Share”) as follows: TIP Inc. Common Shares: TIP Inc. is authorized to issue an unlimited number of Common Shares with no par value. As of December 31, 2020, TIP Inc. had 59,126,613 Common Shares outstanding, reflecting an increase of 674,682 Common Shares issued during the year ended December 31, 2020 as a result of the issuances of Common Shares in January, March and July 2020 for vested RSUs. Holders of Common Shares are entitled to one vote for each share held on matters submitted to a vote of shareholders. Holders of Common Shares and the Special Voting Share, described below, vote together as a single class, except as provided in the Business Corporation Act Holders of Common Shares are entitled to receive dividends as and when declared by the board of directors of TIP Inc. In 2020, the board of directors determined that it was in the best interests of TIP Inc. not to pay a dividend in 2020. In the event of the dissolution, liquidation or winding-up As of December 31, 2020, TIP Inc. holds a 69.1% economic ownership interest in Trilogy LLC through its wholly owned subsidiary, Trilogy International Partners Intermediate Holdings Inc. (“Trilogy Intermediate Holdings”). The 0.2% increase in TIP Inc.’s economic ownership interest in Trilogy LLC during the year ended December 31, 2020 is primarily attributable to the issuance of Common Shares in January, March and July 2020 for vested RSUs. Forfeitable Founders Shares: At December 31, 2020, the Company had 1,675,336 Common Shares (“Forfeitable Founders Shares”) issued and outstanding that are subject to forfeiture on February 7, 2022, unless the closing price of Common Shares exceeds C$13.00 (as adjusted for stock splits or combinations, stock dividends, reorganizations, or recapitalizations) for any 20 trading days within a 30 trading-day Special Voting Share of TIP Inc.: TIP Inc. has one issued and outstanding Special Voting Share held by a trustee. Holders of Class C Units, as described below, are entitled to exercise voting rights in TIP Inc. through the Special Voting Share on a basis of one vote per Class C Unit held. At such time as there are no Class C Units outstanding, the Special Voting Share shall be redeemed and cancelled for C$1.00 to be paid to the holder thereof. The holder of the Special Voting Share is not entitled to receive dividends. In the event of the dissolution, liquidation or winding-up Warrants: At December 31, 2020, TIP Inc. had 13,402,685 warrants outstanding. Each warrant entitles the holder to purchase one Common Share at an exercise price of C$11.50, subject to normal anti-dilution adjustments. The warrants expire on February 7, 2022. As of February 7, 2017, the date of consummation of the Arrangement, TIP Inc.’s issued and outstanding warrants were reclassified from equity to liability, as the warrants are written options that are not indexed to Common Shares. The fair value of the warrants is based on the number of warrants and the closing quoted public market prices of the warrants. The offsetting impact is reflected in Accumulated deficit as a result of the reduction of Additional paid in capital to zero with the allocation of opening equity due to the Arrangement. The warrant liability is recorded in Other current liabilities and accrued expenses in the Consolidated Balance Sheets. The amount of the warrant liability was $0.2 million and $0.1 million as of December 31, 2020 and 2019, respectively. The warrant liability is marked-to-market Dividend Paid: No dividends were paid in 2020. In 2019 and 2018, TIP Inc. paid dividends of C$0.02 per Common Share. The dividend paid in May 2019 was declared on April 2, 2019 and paid to holders of Common Shares of record as of April 16, 2019. The dividend paid in 2018 was declared on April 2, 2018 and paid to common shareholders of record as of April 16, 2018. Eligible Canadian holders of Common Shares who participated in the Company’s dividend reinvestment plan had the right to acquire additional Common Shares at 95% of the volume-weighted average price of the Common Shares on the Toronto Stock Exchange for the five trading days immediately preceding the dividend payment date, by reinvesting their cash dividends, net of applicable taxes. As a result of shareholder participation in the dividend reinvestment plan, 72,557 and 34,734 Common Shares were issued in 2019 and 2018, respectively. A total cash dividend of $0.8 million and $0.7 million was paid to shareholders that did not participate in the dividend reinvestment plan in 2019 and 2018, respectively, and the cash payment was recorded as financing activities in the Consolidated Statements of Cash Flows for the year ended December 31, 2019 and 2018, respectively. Concurrently with the issuance of the TIP Inc. dividend, in accordance with the Trilogy LLC amended and restated Limited Liability Company Agreement (the “Trilogy LLC Agreement”), a dividend in the form of 259,760 and 137,256 additional Class C Units was issued on equitably equivalent terms to the holders of the Class C Units in 2019 and 2018, respectively. Trilogy LLC Capital Structure The equity interests in Trilogy LLC consist of three classes of units as follows: Class A Units: The Class A Units of Trilogy LLC (“Class A Units”) possess all the voting rights under the Trilogy LLC Agreement, but have only nominal economic value and no right to participate in the appreciation of the economic value of Trilogy LLC. All of the Class A Units are indirectly held by TIP Inc., through a wholly owned subsidiary, Trilogy International Partners Holdings (US) Inc. (“Trilogy Holdings”). Trilogy Holdings, the managing member of Trilogy LLC, acting through its TIP Inc. appointed directors, has full and complete authority, power and discretion to manage and control the business, affairs and properties of Trilogy LLC, subject to applicable law and restrictions per the Trilogy LLC Agreement. As of December 31, 2020, there were 157,682,319 Class A Units outstanding. Class B Units: TIP Inc. indirectly holds the Class B Units of Trilogy LLC (the “Class B Units”) through Trilogy Intermediate Holdings. The Class B Units represent TIP Inc.’s indirect economic interest in Trilogy LLC under the Trilogy LLC Agreement and are required at all times to be equal to the number of outstanding Common Shares. As of December 31, 2020 and December 31, 2019, there were 59,126,613 and 58,451,931 Class B Units outstanding, respectively, reflecting an increase of 674,682 and 738,095 Class B Units issued during the year ended December 31, 2020 and December 31, 2019, respectively. The increase in 2020 was primarily attributable to vested RSUs, and the increase in 2019 was as a result of Class C Unit redemptions for Common Shares, the issuance of Common Shares for vested RSUs and issuances pursuant to TIP Inc.’s dividend reinvestment plan. The economic interests of the Class B Units are pro rata with the Class C Units. Class C Units: The Class C Units are held by persons who were members of Trilogy LLC immediately prior to consummation of the Arrangement. The economic interests of the Class C Units are pro rata with the Class B Units. Holders of Class C Units have the right to require Trilogy LLC to redeem any or all Class C Units held by such holder for either Common Shares or a cash amount equal to the fair market value of such Common Shares, the form of consideration to be determined by Trilogy LLC. As of December 31, 2020, redemptions have been settled primarily in the form of Common Shares. Class C Units have voting rights in TIP Inc. through the Special Voting Share on a basis of one vote per Class C Unit held. As of December 31, 2020 and December 31, 2019, there were 26,426,191 and 26,381,206 Class C Units outstanding, respectively, reflecting an increase of 44,985 and 37,298 Class C Units outstanding in 2020 and 2019, respectively. The increase in 2020 was primarily attributable to vested Restricted Class C Units, and the increase in 2019 was primarily attributable to the issuance of Class C Units in May 2019 pursuant to a dividend declared and paid to holders of Class C Units, partially offset by redemptions of Class C Units. Additionally, there were 48,033 and 96,065 remaining unvested Restricted Class C Units as of December 31, 2020 and December 31, 2019, respectively, which were originally granted to an employee on December 31, 2016. These Restricted Class C Units vest over a four-year period, with one-fourth

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME	NOTE 11 – ACCUMULATED OTHER COMPREHENSIVE INCOME A summary of the components of Accumulated other comprehensive income is presented below: Total Cumulative Unrealized December 31, 2018 $ 3,428 $ 3,429 $ (1 ) Other comprehensive income 986 986 — Unrealized net gain related to short-term investments 1 — 1 Net current period other comprehensive income 987 986 1 December 31, 2019 $ 4,415 $ 4,415 $ — Other comprehensive income 5,520 5,520 — Unrealized net gain related to short-term investments 1 — 1 Net current period other comprehensive income 5,521 5,520 1 December 31, 2020 $ 9,936 $ 9,935 $ 1

NONCONTROLLING INTERESTS IN CON

NONCONTROLLING INTERESTS IN CONSOLIDATED SUBSIDIARIES	12 Months Ended
	Dec. 31, 2020
Noncontrolling Interest [Abstract]
NONCONTROLLING INTERESTS IN CONSOLIDATED SUBSIDIARIES	NOTE 12 – NONCONTROLLING INTERESTS IN CONSOLIDATED SUBSIDIARIES Noncontrolling interests represent the equity ownership interests in consolidated subsidiaries not owned by the Company. Noncontrolling interests are adjusted for contributions, distributions, and income and loss attributable to the noncontrolling interest partners of the consolidated entities. Income and losses are allocated to the noncontrolling interests based on the respective governing documents. There are noncontrolling interests in certain of the Company’s consolidated subsidiaries. The noncontrolling interests are summarized as follows: As of December 31, 2020 As of December 31, 2019 2degrees $ 39,903 $ 39,223 NuevaTel 39,744 45,122 Trilogy International Partners LLC (36,288 ) (28,159 ) Salamanca Solutions International LLC (793 ) (698 ) Noncontrolling interests $ 42,566 $ 55,488 Supplemental Cash Flow Disclosure: During the years ended December 31, 2020, 2019 and 2018, NuevaTel declared and paid dividends to a noncontrolling interest of $5.1 million, $7.7 million and $6.8 million, respectively. During the year ended December 31, 2020, 2degrees declared and paid dividends to noncontrolling interests of $6.6 million. There were no dividends declared by 2degrees during the years ended December 31, 2019 and 2018. The dividends were recorded as a financing activity in the Consolidated Statements of Cash Flows for the years ended December 31, 2020, 2019 and 2018.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	NOTE 13 – REVENUE FROM CONTRACTS WITH CUSTOMERS Disaggregation of Revenue: We operate and manage our business in two reportable segments based on geographic region: New Zealand and Bolivia. We disaggregate revenue into categories to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors, including the type of product offering provided, the type of customer and the expected timing of payment for goods and services. See Note 18 – Segment Information for additional information on revenue by segment. The following table presents the disaggregated reported revenue by category: Year Ended December 31, 2020 Year Ended December 31, 2019 New Bolivia Other Total New Bolivia Other Total Postpaid wireless service revenues $ 174,000 $ 69,835 $ — $ 243,835 $ 170,371 $ 81,383 $ — $ 251,754 Prepaid wireless service revenues 91,528 66,644 — 158,172 88,771 102,830 — 191,601 Wireline service revenues 83,545 — — 83,545 69,317 — — 69,317 Equipment sales 101,860 4,399 — 106,259 149,103 8,403 — 157,506 Other wireless service and other revenues 7,925 10,123 440 18,488 8,818 14,188 743 23,749 Total revenues $ 458,858 $ 151,001 $ 440 $ 610,299 $ 486,380 $ 206,804 $ 743 $ 693,927 Contract Balances: The timing of revenue recognition may differ from the time of billing to our customers. Receivables presented in our Consolidated Balance Sheets represent an unconditional right to consideration. Contract balances represent amounts from an arrangement when either the Company has performed, by providing goods or services to the customer in advance of receiving all or partial consideration for such goods and services from the customer, or the customer has made payment to us in advance of obtaining control of the goods and/or services promised to the customer in the contract. Contract assets primarily relate to our rights to consideration for goods or services provided to the customers but for which we do not have an unconditional right at the reporting date. Under a fixed-term plan, the total contract revenue is allocated between wireless services and equipment revenues. In conjunction with these arrangements, a contract asset may be created, which represents the difference between the amount of equipment revenue recognized upon sale and the amount of consideration received from the customer. The contract asset is reclassified as an account receivable as wireless services are provided and amounts are billed to the customer. We have the right to bill the customer as service is provided over time, which results in our right to the payment being unconditional. Contract asset balances are presented in our Consolidated Balance Sheets as Prepaid expenses and other current assets and Other assets. We assess our contract assets for impairment on a quarterly basis and will recognize an impairment charge to the extent their carrying amount is not recoverable. For the years ended December 31, 2020 and 2019, the impairment charges related to contract assets were insignificant. The following table represents changes in the contract assets balance: Contract Assets 2020 2019 Balance at January 1 $ 3,044 $ 5,231 Increase resulting from new contracts 1,790 3,957 Contract assets reclassified to a receivable or collected in cash (3,397 ) (6,145 ) Foreign currency translation 57 1 Balance at December 31 $ 1,494 $ 3,044 Deferred revenue arises when we bill our customers and receive consideration in advance of providing the goods or services promised in the contract. For prepaid wireless services and wireline services, we typically receive consideration in advance of providing the services, which is the most significant component of the contract liability deferred revenue balance. Deferred revenue is recognized as revenue when services are provided to the customer. The following table represents changes in the contract liabilities deferred revenue balance: Deferred Revenue 2020 2019 Balance at January 1 $ 20,237 $ 18,966 Net increase in deferred revenue 24,101 19,489 Revenue recognized related to the balance existing at January 1 (18,554 ) (18,100 ) Foreign currency translation 1,602 (118 ) Balance at December 31 $ 27,386 $ 20,237 Remaining Performance Obligations: As of December 31, 2020, the aggregate amount of transaction price allocated to remaining performance obligations was approximately $7.1 million, which is primarily composed of expected revenues allocated to service performance obligations related to our fixed-term wireless plans. We expect to recognize approximately 79% of the revenue related to these remaining performance obligations over the next 12 months and the remainder thereafter. We have elected to apply the practical expedient option available under Topic 606 that permits us to exclude the expected revenues arising from unsatisfied performance obligations related to contracts that have an original expected duration of one year or less. Contract Costs: Topic 606 requires the recognition of an asset for incremental costs to obtain a customer contract. These costs are then amortized to expense over the respective periods of expected benefit. We recognize an asset for direct and incremental commission expenses paid to external and certain internal sales personnel and agents in conjunction with obtaining customer contracts. These costs are amortized and recorded ratably as commission expense over the expected period of benefit, which typically ranges from 1 to 3 years. Further, we have elected to apply the practical expedient available under Topic 606 that permits us to expense incremental costs immediately for costs with an estimated amortization period of less than one year. Contract costs balances are presented in the Consolidated Balance Sheets as Prepaid expenses and other current assets and Other assets. Capitalized contract costs are assessed for impairment on a periodic basis. For the year ended December 31, 2020, we recognized $1.0 million of impairment charges related to contract costs in connection with disconnections of postpaid and prepaid subscribers in Bolivia. There were no impairment losses recognized on capitalized contract costs for the year ended December 31, 2019. The following table represents changes in the contract costs balance: Contract Costs 2020 2019 Balance at January 1 $ 15,798 $ 3,050 Incremental costs of obtaining and contract fulfilment costs 15,969 19,519 Amortization and impairment included in operating costs (13,372 ) (6,930 ) Foreign currency translation 1,191 159 Balance at December 31 $ 19,586 $ 15,798

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 14 – EARNINGS PER SHARE Basic and diluted earnings per share are computed using the two-class In calculating diluted net (loss) income per share, the numerator and denominator are adjusted, if dilutive, for the change in fair value of the warrant liability and the number of potentially dilutive Common Shares assumed to be outstanding during the period using the treasury stock method. No adjustments are made when the warrants are out of the money. For the years ended December 31, 2020, 2019 and 2018, the warrants were out of the money and no adjustment was made to exclude the (loss) gain recognized by TIP Inc. for the change in fair value of the warrant liability. There was an insignificant impact of the change in the warrant liability for the years ended December 31, 2020 and 2019, and a gain of $6.4 million resulted from the change in fair value of the warrant liability for the year ended December 31, 2018. For the years ended December 31, 2020 and 2019, the Class C Units were anti-dilutive. For the year ended December 31, 2018, the gain resulting from the change in fair value of the warrant liability reduced the net loss attributable to TIP Inc. along with the resulting basic loss per share and, therefore, resulted in the Class C Units being dilutive when included as if redeemed. The components of basic and diluted earnings per share were as follows: Years Ended December 31, (in thousands, except per share amounts) 2020 2019 2018 Basic EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (47,787 ) $ 2,878 $ (20,205 ) Denominator: Basic weighted average Common Shares outstanding 57,671,818 56,629,405 53,678,914 Net (loss) income per share: Basic $ (0.83 ) $ 0.05 $ (0.38 ) Diluted EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (47,787 ) $ 2,878 $ (20,205 ) Add back: Net loss attributable to Class C Units – Redeemable for Common Shares — — (11,996 ) Net (loss) income attributable to TIP Inc. and Class C Units $ (47,787 ) $ 2,878 $ (32,201 ) Denominator: Basic weighted average Common Shares outstanding 57,671,818 56,629,405 53,678,914 Effect of dilutive securities: Unvested RSUs — 157,940 — Weighted average Class C Units – Redeemable for Common Shares — — 28,514,587 Diluted weighted average Common Shares outstanding 57,671,818 56,787,345 82,193,501 Net (loss) income per share: Diluted $ (0.83 ) $ 0.05 $ (0.39 ) The following table indicates the weighted average dilutive effect of Common Shares that may be issued in the future. These Common Shares were not included in the computation of diluted earnings per share for the year ended December 31, 2020, 2019 and 2018 because the effect was either anti-dilutive or the conditions for vesting were not met: Years Ended December 31, 2020 2019 2018 Class C Units 26,429,030 26,439,817 — Warrants 13,402,685 13,402,685 13,402,685 Forfeitable Founders Shares 1,675,336 1,675,336 1,675,336 Unvested RSUs 2,922,854 1,074,144 1,674,684 Unvested Class C Units 48,033 96,065 144,098 Common Shares excluded from calculation of diluted net (loss) income per share 44,477,938 42,688,047 16,896,803

LEASES

LEASES	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
LEASES	NOTE 15 – LEASES We lease cell sites, retail stores, offices, vehicles, equipment and other assets from third parties under operating and finance leases. We determine whether a contract is a lease or contains a lease at contract inception, and this assessment requires judgment including a consideration of factors such as whether we have obtained substantially all of the rights to the underlying assets and whether we have the ability to direct the use of the related assets. ROU assets represent our right to use an underlying asset for the lease term and the lease liability represents our obligation to make payments arising from the lease. Lease liabilities are recognized at commencement date based on the present value of the remaining lease payments over the lease term. As the rates implicit in our leases are not readily determinable, our incremental borrowing rate is used in calculating the present value of the sum of the lease payments, and determining the rate used for discounting these payments requires judgment. ROU assets are recognized at commencement date at the value of the lease liability, adjusted for any prepayments, lease incentives, or initial direct costs. The incremental borrowing rate is determined using a portfolio approach based on the rate of interest that would be paid to borrow an amount equal to the lease payments on a collateralized basis over a similar term. We use an unsecured borrowing rate and risk adjust that rate to approximate a collateralized rate for each geographic region in which we conduct business. Our typical lease arrangement includes a non-cancellable We have certain lease arrangements with non-lease Non-lease The components of total lease cost, net consisted of the following: Year Ended Classification December 31, 2020 Operating lease cost (1) Cost of service, Sales and marketing, General and administrative (2) $ 36,700 Financing lease cost: Amortization of right-of-use Depreciation, amortization and accretion 1,190 Interest on lease liabilities Interest expense 435 Total net lease cost $ 38,325 (1) Operating lease costs include short-term lease costs of $5.9 million and variable costs which were immaterial for the period presented. (2) The amounts of operating lease costs included in Cost of service, Sales and marketing and General and administrative during the year ended December 31, 2020 were $30.4 million, $2.6 million and $3.7 million, respectively. Sublease income was not significant for the periods presented. Balance sheet information related to leases as of December 31, 2020 consisted of the following: Classification As of December 31, 2020 Assets Operating Operating lease right-of-use $ 155,996 Financing Property and equipment, net 4,473 Total lease assets $ 160,469 Liabilities Current liabilities Operating Short-term operating lease liabilities $ 17,900 Financing Current portion of debt and financing lease liabilities 1,542 Long-term liabilities Operating Non-current 138,478 Financing Long-term debt and financing lease liabilities 3,607 Total lease liabilities $ 161,527 The following table presents cash flow information for leases for the year ended December 31, 2020: Year Ended December 31, 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases $ 26,848 Operating cash flows for finance leases $ 435 Financing cash flows for finance leases $ 1,349 Supplemental lease cash flow disclosures Operating lease right-of-use-assets $ 10,018 Right-of-use $ 1,822 The weighted-average remaining lease term and the weighted-average discount rate of our leases at December 31, 2020 are as follows: December 31, 2020 Weighted-average remaining lease term (years) Operating leases 9 Finance leases 5 Weighted-average discount rate Operating leases 7.0 % Finance leases 9.7 % The Company’s maturity analysis of operating and finance lease liabilities as of December 31, 2020 are as follows: Operating Leases Finance Leases 2021 27,933 1,979 2022 25,639 1,332 2023 24,524 762 2024 23,784 585 2025 23,201 538 Thereafter 84,959 1,675 Total lease payments 210,040 6,871 Less interest (53,662 ) (1,722 ) Present value of lease liabilities 156,378 5,149 Less current obligation (17,900 ) (1,542 ) Long-term obligation at December 31, 2020 $ 138,478 $ 3,607 Future minimum lease payments for operating lease obligations as of December 31, 2019 under the previous lease accounting standard consisted of the following: Years Ending December 31, Operating Leases 2020 25,148 2021 24,245 2022 21,861 2023 20,796 2024 20,126 Thereafter 88,361 Total $ 200,537 Future minimum lease payments for capital lease obligations as of December 31, 2019 under the previous accounting standard were not material. Total rent expense under operating leases amounted to $25.6 million in 2019 and $22.1 million in 2018.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 16 – COMMITMENTS AND CONTINGENCIES Commitments: New Zealand The purchase commitments described below are presented in the remaining purchase commitments table following such descriptions. In September 2020, 2degrees signed a three-year purchase agreement, effective as of September 1, 2020, with a handset manufacturer that requires 2degrees to purchase a minimum number of handsets per quarter for three years (beginning with the third quarter of 2020). As part of the purchase agreement, 2degrees has committed to allocate a certain portion of its advertising budget per contract year to related marketing. In November 2019, 2degrees entered into a Radio Access Network (“RAN”) sharing agreement with a certain New Zealand telecommunications provider (the “RAN Sharing Partner”) under which the RAN Sharing Partner supplies 2degrees with managed capacity service for a specified number of network sites under an indefeasible right to use arrangement. This arrangement allows 2degrees to utilize the third party’s network equipment to serve 2degrees customers on 2degrees’ own spectrum and replaces certain roaming arrangements with the RAN Sharing Partner. The agreement expires in January 2030 and specifies a series of payments over the term of the agreement. The cost of the RAN sharing arrangement is recognized within Cost of service in the Consolidated Statement of Operations on a straight-line basis over the term of the agreement, although the payment amounts vary with more significant amounts due in the earlier years. Upon the completion and availability of a specified number of sites, additional payments will be due and will begin a series of ongoing quarterly payments to be made over the remainder of the agreement term. 2degrees will pay the ongoing quarterly payments commencing in 2022 through 2024. On or prior to August 1, 2023, 2degrees may terminate this agreement effective on February 1, 2025. In March 2020, 2degrees paid an initial amount due under this agreement upon completion of certain proof of concept activities. In September 2019, the New Zealand Ministry of Business, Innovation and Employment (the “MBIE”) offered to renew licenses for spectrum used by 2degrees in the 1800 MHz and 2100 MHz spectrum bands. The offers are for 2x20 MHz in the 1800 MHz band and 2x15 MHz in the 2100 MHz band. In October and November 2020, the New Zealand government issued formal offers for the 1800 MHz and 2100 MHz spectrum for a total of 20 years commencing April 2021. 2degrees has accepted the offers with an initial term of two years and the purchase price for each of the spectrum bands was paid in January 2021. The offers for the remaining 18-year 18-year In November 2011, 2degrees accepted an offer from the New Zealand Ministry of Economic Development (now part of the MBIE) to renew its 800/900 MHz spectrum licenses effective November 25, 2022 through November 28, 2031. The price will be calculated at the time payment is due in 2022 based on changes to the New Zealand Consumer Price Index and other variables. 2degrees has outstanding commitments with Huawei Technologies (New Zealand) Company Limited (“Huawei”) and Tech Mahindra through 2024 for ongoing network infrastructure support and maintenance, technical support and spare parts maintenance, software upgrades, products, professional services, information technology services, and other equipment and services. The significant majority of the commitment relates to existing network technology and includes amounts that will be reflected within both capital expenditures and operating expenses. As of September 30, 2020, a portion of the Huawei commitment contemplated that in 2020 2degrees would purchase existing software licenses from Huawei. In February 2021, effective December 2020, 2degrees and Huawei amended payment terms of the purchase of existing software licenses to provide for installment payments by 2degrees for this commitment. In December 2020, 2degrees paid an initial amount due under this agreement. Additional payments will be made quarterly commencing 2021 through 2022. In August 2017, the New Zealand government signed an agreement with a New Zealand wireless carriers’ joint venture group, consisting of 2degrees, Vodafone, and Spark New Zealand Limited, to fund a portion of the country’s rural broadband infrastructure project (the “RBI2 Agreement”). 2degrees paid $5.4 million and $3.4 million for the project under the RBI2 Agreement during the years ended December 31, 2020 and 2019, respectively, and such payments were included in investing activities in the Consolidated Statements of Cash Flows. As of December 31, 2020 and 2019, the investment in this joint venture was $9.9 million and $3.6 million, respectively, included in Other assets in the Consolidated Balance Sheets. 2degrees’ estimated outstanding obligation for investments under the RBI2 Agreement does not include potential operating expenses or capital expenditure upgrades associated with the RBI2 Agreement. As of December 31, 2020, 2degrees had other purchase commitments through 2025 with various vendors to acquire hardware and software related to ongoing network and Information Technology (“IT”) projects, as well as for IT support services, IT development, consulting, advertising and marketing costs. None of these commitments is significant individually. Total purchase commitments for each of the next five years for New Zealand as of December 31, 2020, based on exchange rates as of that date, are as follows: Years Ending December 31, 2021 $ 113,592 2022 86,658 2023 28,140 2024 15,894 2025 9,582 During the first half of 2020, 2degrees began fit-out pre-lease pre-lease fit-out Bolivia In December 2016, NuevaTel signed an agreement with Telefónica Celular de Bolivia S.A. (“Telecel”) pursuant to which Telecel provides NuevaTel an Indefeasible Right to Use of Telecel’s existing and future capacity to transport national telecommunications data. This purchase commitment expires in 2031. NuevaTel also has purchase commitments through 2027 with various vendors primarily to acquire telecommunications equipment, capacity to transport telecommunications data, support services and advertising costs which are not significant individually. Total purchase commitments for each of the next five years for Bolivia as of December 31, 2020 are as follows: Years Ending December 31, 2021 $ 18,817 2022 2,358 2023 2,110 2024 2,110 2025 2,110 The Bolivian regulatory authority, the Autoridad de Regulación y Fiscalización de Telecomunicaciones y Transportes of Bolivia (“ATT”), has conditioned the 4G license awarded to NuevaTel on meeting service deployment standards, requiring that the availability of 4G service expand over a 96-month Contingencies: General The financial statements reflect certain assumptions based on telecommunications laws, regulations and customary practices currently in effect in the countries in which the Company’s subsidiaries operate. These laws and regulations can have a significant influence on the Company’s results of operations and are subject to change by the responsible governmental agencies. The Company assesses the impact of significant changes in laws, regulations and political stability on a regular basis and updates the assumptions and estimates used to prepare its financial statements when deemed necessary. However, the Company cannot predict what future laws and regulations might be passed or what other events might occur that could have a material effect on its investments or results of operations. In particular, Bolivia has experienced, or may experience, political and social instability. In addition to issues specifically discussed elsewhere in these Notes to our Consolidated Financial Statements, the Company is a party to various lawsuits, regulatory proceedings and other matters arising in the ordinary course of business. Management believes that although the outcomes of these proceedings are uncertain, any liability ultimately arising from these actions should not have a material adverse impact on the Company’s financial condition, results of operations or cash flows. The Company has accrued for any material contingencies where the Company’s management believes the loss is probable and estimable. Bolivian Regulatory Matters NuevaTel’s network has experienced several network outages affecting voice and 3G and 4G data services both locally and nationally over the past several years, and outages continue to occur from time to time due to a variety of causes; some of these outages relate to equipment failures or malfunctions within NuevaTel’s network and some outages are the result of failures or service interruptions on communications facilities (e.g. fiber optics lines) leased by NuevaTel from other carriers. As to many of these outages, the ATT is investigating if the outages were unforeseen or were events that could have been avoided by NuevaTel, and, if avoidable, whether penalties should be imposed. The ATT investigated an August 2015 outage (in the town of San José de Chiquitos) and imposed a fine of $4.5 million against NuevaTel in 2016. Following numerous appeals, resulting in the rescission and the subsequent reinstatement of the fine by Ministry of Public Works, Services and Housing, NuevaTel accrued $4.5 million in the third quarter of 2018 in Other current liabilities and accrued expenses as presented in the Consolidated Balance Sheets as of December 31, 2020 and December 31, 2019. NuevaTel continues to contest the matter vigorously and has appealed the reinstatement to the Supreme Tribunal of Justice (“Supreme Tribunal”). The ATT initiated a separate court proceeding against NuevaTel to collect the fine; it was recently required by the court to refile and has yet to serve its complaint on NuevaTel. When served, NuevaTel will assert that the time allowed under new regulations for the collection of the fine has expired and that, in any event, it is not obligated to pay until the Supreme Tribunal rules on its appeal. Unless the collection proceeding is dismissed, NuevaTel expects that it will be required to deposit the fine amount in a restricted account pending resolution of NuevaTel’s appeal before the Supreme Tribunal. In April 2013, the ATT notified NuevaTel that it proposed to assess a fine of $2.2 million against NuevaTel for delays in making repairs to public telephone equipment in several Bolivian cities in 2010. NuevaTel accrued the full amount of the fine plus interest of approximately $0.1 million but also filed an appeal with the Supreme Tribunal in regard to the manner in which the fine was calculated. In December 2017, the court rescinded the fine on procedural grounds but permitted the ATT to impose a new fine. If the ATT does so, NuevaTel will have the right to discharge the fine by paying half of the stated amount of the penalty on condition that NuevaTel foregoes any right of appeal. NuevaTel has not decided what action it may take in such event.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 17 – INCOME TAXES For financial reporting purposes, loss before income taxes includes the following components: Years Ended December 31, 2020 2019 2018 Canada $ (514 ) $ (578 ) $ 5,934 United States (45,834 ) (42,578 ) (42,461 ) Foreign (10,247 ) 26,382 9,686 Loss before income taxes $ (56,595 ) $ (16,774 ) $ (26,841 ) Income tax expense (benefit) includes income and withholding taxes incurred in the following jurisdictions: Years Ended December 31, 2020 2019 2018 Current: Canada $ — $ — $ — United States 275 125 350 Foreign 7,520 23,734 7,148 7,795 23,859 7,498 Deferred: Canada $ — $ — $ — United States — — — Foreign 15,297 (64,655 ) (2,609 ) 15,297 (64,655 ) (2,609 ) Total income tax expense (benefit) $ 23,092 $ (40,796 ) $ 4,889 TIP Inc.’s portion of taxable income or loss is subject to corporate taxation in both the U.S. and Canada as a result of the structure of the Arrangement. The federal statutory rates applicable for the U.S. and Canada for the year ended December 31, 2020 are 21% and 25%, respectively. The Company has historically incurred taxable losses which have resulted in Net Operating Loss (“NOL”) carryforwards that may be used by the Company to offset future income taxable in the U.S. and Canada. The portion of the Company’s taxable income or loss attributable to the noncontrolling interests of Trilogy LLC is taxed directly to such members. Consequently, no provision for income taxes, other than minimal withholding taxes, has been included in the financial statements related to this portion of taxable income. The Company’s subsidiaries file income tax returns in their respective countries. The statutory tax rates for 2degrees and NuevaTel for the year ended December 31, 2020 are 28% and 25%, respectively. The reconciliation between income tax expense (benefit) from continuing operations and the income tax expense (benefit) that results from applying the Canadian federal statutory rate of 25% to consolidated pre-tax Years Ended December 31, 2020 2019 2018 Income tax benefit at Canadian federal rate $ (14,149 ) $ (4,194 ) $ (6,710 ) Earnings attributable to non-tax 3,650 3,502 3,815 Foreign rate differential 2,032 1,878 714 Change in valuation allowance 24,336 (45,037 ) 19,398 Effect of intercompany asset transfer — — (23,484 ) Impact of tax law changes — — 7,237 Foreign withholding tax incurred 3,377 1,316 2,259 Withholding taxes on unrepatriated foreign earnings (6,149 ) (2,281 ) (1,212 ) Inflation adjustment (1,285 ) (1,824 ) (2,235 ) Permanent adjustments 2,959 3,322 503 Foreign exchange translation — 30 2,668 Other - net 8,321 2,492 1,936 Total $ 23,092 $ (40,796 ) $ 4,889 The components of deferred tax assets and liabilities are as follows: December 31, 2020 December 31, 2019 Intangible assets $ 8,272 $ 9,457 Fixed assets 12,980 17,540 Bad debt allowance 7,601 5,332 NOL and foreign tax credit carryforwards 30,790 23,920 Accrued liabilities 11,661 9,106 Excess business interest expense 12,282 9,489 Equity-based compensation 3,484 2,678 Tower sale deferred gain — 13,758 Tower sale financing obligation 1,155 4,198 Operating lease liability 40,444 — Other 4,206 7,786 Subtotal $ 132,875 $ 103,264 Less: valuation allowance (49,706 ) (25,348 ) Total net deferred tax assets $ 83,169 $ 77,916 Contract asset $ (5,631 ) $ (4,914 ) Right-of-use (39,964 ) — Withholding taxes on unrepatriated foreign earnings (7,967 ) (9,523 ) Total deferred tax liabilities $ (53,562 ) $ (14,437 ) Net deferred tax asset $ 29,607 $ 63,479 Classified on the balance sheet as: Deferred tax asset $ 37,573 $ 73,216 Deferred tax liability $ (7,966 ) $ (9,737 ) $ 29,607 $ 63,479 As of December 31, 2020, the Company had NOL carryforwards related to our operations in New Zealand and Bolivia of approximately $30 million and $24 million, respectively. The New Zealand NOLs carry forward indefinitely and the Bolivia NOLs carry forward for three years. Additionally, as of December 31, 2020, TIP Inc. (and its wholly owned U.S. subsidiary) had NOL carryforwards of $55 million and $12 million in the U.S. and Canada, respectively. The U.S. NOL carryforwards generated prior to December 31, 2017 carry forward for a period of 20 years while the U.S. NOL carryforwards generated after December 31, 2017 carry forward indefinitely. The Canadian NOL carries forward for a period of 20 years. The future utilization of certain loss carryforwards is contingent upon shareholder continuity and other requirements being met. As of December 31, 2020, these NOL carryforwards continue to be retained. Management assesses the need for a valuation allowance in each tax paying component or jurisdiction based upon the available positive and negative evidence to estimate whether sufficient taxable income will exist to permit realization of the deferred tax assets. On the basis of this evaluation, as of December 31, 2020 our valuation allowance was $50 million. The change from December 31, 2019 to December 31, 2020 primarily related to a $20 million increase in the valuation allowance against the Company’s net deferred tax assets in Bolivia as these deferred tax assets are not expected to be realizable. This expense was recorded within Income tax benefit (expense) in our Consolidated Statements of Operations and Comprehensive Income (Loss). The remaining valuation allowance relates to deferred tax assets for TIP Inc. and its U.S. corporate subsidiaries. The amount of the Company’s deferred tax assets considered realizable could be adjusted if estimates of future taxable income during the carryforward periods are reduced or increased. We are subject to taxation in Bolivia, New Zealand, the United States and Canada. As of December 31, 2020, the following are the open tax years by jurisdiction: New Zealand 2015-2020 Bolivia 2014-2020 United States 2017-2020 Canada 2016-2020 Bolivia Tax Matter During 2019, NuevaTel’s 2017 income tax return was selected for examination by the Bolivian tax authorities. The exam team concluded aspects of their audit in the fourth quarter of 2020 and provided their initial findings in January 2021, which challenged certain tax positions, including the deductibility of certain withholding taxes. The potential income tax effect of these positions could be in the range of approximately $1.0 million for each of the years not barred by the statute of limitations (years 2014—2020). NuevaTel intends to contest the proposed adjustment and has engaged an external counsel to assist with the examination process and with defending its position once a formal assessment has been issued. Although the outcome of this process cannot be predicted with certainty, we believe it is more likely than not that we will be successful in defending our position based on legal and technical arguments. Accordingly, no reserve has been recorded related to this matter. Supplemental Cash Flow Disclosure: Years Ended December 31, 2020 2019 2018 Income and withholding tax paid $ 16,019 $ 11,874 $ 15,217

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 18 – SEGMENT INFORMATION We determine our reportable segments based on the manner in which our Chief Executive Officer, considered to be the chief operating decision maker (“CODM”), regularly reviews our operations and performance. Segment information is prepared on the same basis that our CODM manages the segments, evaluates financial results, allocates resources, and makes key operating decisions. We operate two reportable segments identified by their geographic regions: • New Zealand – 2degrees offers wireless voice and data communication services through both prepaid and postpaid payment plans. 2degrees also provides fixed broadband communications services to business and residential customers in New Zealand. • Bolivia – NuevaTel offers voice and data services through both prepaid cards and postpaid payment plans to its mobile customers in Bolivia. In addition, NuevaTel offers fixed LTE wireless services and public telephony services. Our CODM evaluates and measures segment performance primarily based on revenues and Segment Adjusted EBITDA. Segment Adjusted EBITDA represents (loss) income before income taxes excluding amounts for (1) interest expense (benefit); (2) depreciation, amortization and accretion; (3) equity-based compensation (recorded as a component of General and administrative expenses); (4) (gain) loss on disposal of assets and sale-leaseback transaction; and (5) all other non-operating non-operational Revenue is attributed to regions based on where services are provided. Segment results do not include any intercompany revenues. The identifiable assets by segment disclosed in this note are those assets specifically identifiable within each segment and include cash and cash equivalents, net property and equipment, goodwill, and other intangible assets. Assets and capital expenditures not identified by reportable segment below are associated with corporate assets. Corporate assets consist primarily of cash and cash equivalents available for general corporate purposes, investments and assets of the corporate headquarters. Expense and income items excluded from segment earnings are managed at the corporate level. The accounting policies of the reportable segments are the same as those described in Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies. No customer accounted for more than 10% of the Company’s consolidated total revenues in 2020 or 2019. Historically, the Company’s largest customer was a New Zealand retail reseller of wireless devices and accessories and represented approximately 12% of the Company’s consolidated total revenues in 2018. The revenue from this customer was primarily from equipment sales of handsets. No other customer accounted for more than 10% of the Company’s consolidated total revenues for the year ended December 31, 2018. The table below presents financial information for our reportable segments and reconciles total Segment Adjusted EBITDA to Loss before income taxes: Year ended December 31, 2020 2019 2018 Revenues New Zealand $ 458,858 $ 486,380 $ 556,410 Bolivia 151,001 206,804 240,941 Unallocated Corporate & Eliminations 440 743 824 Total revenues $ 610,299 $ 693,927 $ 798,175 Segment Adjusted EBITDA New Zealand $ 111,446 $ 106,308 $ 90,396 Bolivia 6,613 42,475 65,531 Equity-based compensation (5,637 ) (4,041 ) (5,856 ) Acquisition and other nonrecurring costs (2,360 ) (6,946 ) (4,002 ) Depreciation, amortization and accretion (106,971 ) (109,845 ) (111,889 ) Gain (loss) on disposal of assets and sale-leaseback transaction 2,525 11,169 (1,346 ) Interest expense (46,517 ) (45,988 ) (45,913 ) Change in fair value of warrant liability (49 ) 1 6,361 Debt modification and extinguishment costs — — (4,192 ) Other, net (4,611 ) 555 (4,682 ) Unallocated Corporate & Eliminations (11,034 ) (10,462 ) (11,249 ) Loss before income taxes $ (56,595 ) $ (16,774 ) $ (26,841 ) Depreciation, amortization and accretion New Zealand $ 64,635 $ 64,197 $ 66,160 Bolivia 41,907 44,944 45,107 Unallocated Corporate & Eliminations 429 704 622 Total depreciation, amortization and accretion $ 106,971 $ 109,845 $ 111,889 Capital expenditures New Zealand $ 65,060 $ 59,555 $ 53,085 Bolivia 12,251 25,636 29,659 Unallocated Corporate & Eliminations 20 21 180 Total capital expenditures $ 77,331 $ 85,212 $ 82,924 Total assets New Zealand $ 602,568 $ 496,270 Bolivia 340,436 331,538 Unallocated Corporate & Eliminations 46,027 10,819 Total assets $ 989,031 $ 838,627 The table below presents total revenues by product or service type for the years ended December 31, 2020, 2019 and 2018: New Bolivia Unallocated Total Year ended December 31, 2020 Wireless service revenues $ 266,630 $ 144,820 $ — $ 411,450 Wireline service revenues 83,545 — — 83,545 Equipment sales 101,860 4,399 — 106,259 Non-subscriber 6,823 1,782 440 9,045 Total revenues $ 458,858 $ 151,001 $ 440 $ 610,299 Year ended December 31, 2019 Wireless service revenues $ 261,218 $ 195,974 $ — $ 457,192 Wireline service revenues 69,317 — — 69,317 Equipment sales 149,103 8,403 — 157,506 Non-subscriber 6,742 2,427 743 9,912 Total revenues $ 486,380 $ 206,804 $ 743 $ 693,927 Year ended December 31, 2018 Wireless service revenues $ 265,947 $ 234,380 $ — $ 500,327 Wireline service revenues 61,804 — — 61,804 Equipment sales 217,015 4,595 — 221,610 Non-subscriber 11,644 1,966 824 14,434 Total revenues $ 556,410 $ 240,941 $ 824 $ 798,175

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 19 – RELATED PARTY TRANSACTIONS The TISP 2022 Notes were purchased by certain beneficial owners of the Trilogy LLC 2022 Notes as well as SG Enterprises II, LLC, which purchased $7.0 million of TISP 2022 Notes. SG Enterprises II, LLC is a Washington limited liability company owned by John W. Stanton and Theresa E. Gillespie. John W. Stanton is the Chairman of the Board of TIP Inc. and Theresa E. Gillespie is a Director of TIP Inc. NuevaTel engages in certain service-related transactions with its noncontrolling interest in the ordinary course of business, which are included in our consolidated financial statements. During the years ended December 31, 2020, 2019 and 2018, NuevaTel incurred interconnection and other expenses of $0.6 million, $0.6 million and $0.9 million, respectively, with its noncontrolling interest. During the years ended December 31, 2020, 2019 and 2018, NuevaTel received interconnection and other revenues of $0.4 million, $0.5 million and $0.4 million, respectively, from its noncontrolling interest. In February 2013, NuevaTel signed an agreement with its noncontrolling interest to share a portion of international data telecommunications service capacity under an agreement with a third party service provider (“Capacity Agreement”). During the years ended December 31, 2020, 2019 and 2018, NuevaTel earned $1.2 million, $1.3 million and $1.1 million, respectively, from its noncontrolling interest under the Capacity Agreement which is recorded as a reduction of cost of service. As of December 31, 2020, NuevaTel has a net receivable due from its noncontrolling interest of $0.8 million and this amount is expected to be received according to an installment plan agreement. As of December 31, 2019, the net receivable balance with NuevaTel’s noncontrolling interest was insignificant. In August 2019, 2degrees entered into an EIP receivables secured borrowing arrangement with the Purchaser and financial institutions that lend capital to the Purchaser. The Company evaluated the structure and terms of the arrangement and determined that the Purchaser is a VIE because it lacks sufficient equity to finance its activities and its equity holder, which is one of the financial lending institutions, lacks the attributes of a controlling financial interest. The Company determined that 2degrees is the primary beneficiary of the Purchaser and thus the Purchaser is required to be consolidated in our financial statements. For additional information, see Note 4 – EIP Receivables. On July 31, 2013, Trilogy LLC entered into an agreement (the “Agreement”) with Salamanca Holding Company (“SHC”), a Delaware limited liability company, and three former Trilogy LLC executives. Pursuant to the Agreement, Trilogy LLC transferred to SHC 80% of Trilogy LLC’s interest in its wholly owned subsidiary, Salamanca Solutions International LLC (“SSI”), in exchange for 2,140 Class C Units held by the three individuals. Pursuant to a subsequent agreement among the owners of SHC, one of these individuals transferred his ownership interest to the other two owners of SHC. Since 2008, SSI has licensed billing and customer relations management intellectual property that it owned, known as Omega (the “Omega IP”), and associated software support and development services, to NuevaTel. NuevaTel paid maintenance fees to SSI that covered most of the operating costs of SSI. The Company believes that SHC, as the majority owner of SSI, is seeking to identify new sources of revenue from third party customers for the software services that SSI can provide. Trilogy LLC, through a wholly owned subsidiary, holds an option to acquire the Omega IP at nominal cost if SSI ceases business operations in the future. Trilogy LLC has the right to appoint one of the members of the SSI board of directors and has certain veto rights over significant SSI business decisions. The impact on our consolidated results related to SSI was an increase to net loss of $40 thousand, an increase to net income of $49 thousand and an increase to net loss of $150 thousand for the years ended December 31, 2020, 2019 and 2018, respectively. The Company and its officers have used, and may continue to use, jet airplanes owned by certain of the Trilogy LLC founders. The Company reimburses the Trilogy LLC founders at fair market value and on terms no less favorable to the Company than the Company believes it could obtain in comparable transactions with a third party for the use of these airplanes. There were no such reimbursements made during the year ended December 31, 2020. For the years ended December 31, 2019 and 2018, the Company reimbursed the Trilogy LLC founders approximately $49 thousand and $23 thousand, respectively, for the use of their airplanes. Trilogy LLC has a non-interest non-recourse

DESCRIPTION OF BUSINESS, BASI_2

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Use of Estimates:	Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estima tes and assumptions that affect the amounts of assets and liabilities and the amounts of revenues and expenses reported for the periods presented. Certain estimates require difficult, subjective or complex judgments about matters that are inherently uncertain. Actual results could differ from those estimates. Examples of significant estimates include the allowance for doubtful accounts, the useful lives of property and equipment, amortization periods for intangible assets, fair value of financial instruments and equity-based compensation, imputed discount on equipment installment receivables, cost estimates for asset retirement obligations, realizability of deferred income taxes, fair value measurements related to goodwill, spectrum licenses and intangibles, projections used in impairment analysis, evaluation of minimum operating lease terms and the period for recognizing prepaid and postpaid revenues based on breakage.
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents consist of highly liquid investments with original maturities of three months or less at the acquisition date or with a variable rate which can be liquidated on demand. The balance of cash and cash equivalents held by our consolidated subsidiaries was $64.5 million and $67.8 million as of December 31, 2020 and 2019, respectively. Of these balances, $30.2 million and $16.4 million was held by 2degrees and $33.9 million and $51.3 million was held by NuevaTel, as of December 31, 2020 and 2019, respectively. The Company classifies cash as restricted when the cash is unavailable for use in general operations. The Company had $31.3 million and $1.7 million of restricted cash as of December 31, 2020 and 2019, respectively. The restricted cash balances held by the Company consisted primarily of cash balances restricted under the terms of debt agreements, restricted to offset current installments of debt or restricted as collateral for performance obligations under certain contracts with suppliers. Balance sheet information related to cash, cash equivalents and restricted cash as of December 31, 2020 and 2019 consisted of the following: 2020 2019 Cash and cash equivalents $ 71,212 $ 76,729 Restricted cash 31,313 1,733 Total cash, cash equivalents and restricted cash $ 102,525 $ 78,462
Short-term Investments:	Short-term Investments: available-for-sale
Accounts Receivable, net:	Accounts Receivable, net: Accounts receivable consist primarily of amounts billed and due from customers, other wireless service providers, and dealers and are generally unsecured. Local interconnection and telecom cooperative receivables due from other wireless service providers represented $10.7 million and $17.4 million of Accounts receivable, net at December 31, 2020 and 2019, respectively. Interconnection receivables and payables are reported on a gross basis in the Consolidated Balance Sheets and in the Consolidated Statements of Cash Flows as there is no legal right to offset these amounts, consistent with the presentation of related interconnection revenues and expenses in the Consolidated Statements of Operations and Comprehensive (Loss) Income. Management makes estimates of the uncollectability of its accounts receivable. In determining the adequacy of the allowance for doubtful accounts, management analyzes historical experience and current collection trends, known troubled accounts, receivable aging and current economic trends. The Company writes off account balances against the allowance for doubtful billed accounts when collection efforts are unsuccessful. Provisions for uncollectible receivables are included in General and administrative expenses. The allowance for doubtful accounts was $8.8 million and $5.3 million as of December 31, 2020 and 2019, respectively.
EIP Receivables:	EIP Receivables: In New Zealand, 2degrees offers certain wireless customers the option to pay for their handsets in installments over a period of up to 36 months using an EIP. In Bolivia, in 2018, NuevaTel began offering, to certain wireless subscribers, the option to pay for their handsets in installments over a period of 18 months using an EIP. The amounts recorded as EIP receivables at the end of each period represent EIP receivables for which invoices were not yet generated for the customer (“unbilled”). Invoiced EIP receivables are recorded in the Accounts receivable, net balance, consistent with other outstanding customer trade receivables. In New Zealand, 2degrees initially assesses the credit quality of each EIP applicant. Based on subscribers’ credit quality, subscribers may be denied an EIP option or be required to participate in a risk mitigation program which includes paying a deposit and allowing for automatic payments. In Bolivia, NuevaTel offers installment plans only to subscribers with a low expected delinquency risk based on the Company’s credit analysis and the customer’s income level. All of the Company’s EIP customers are required to make a down payment for a handset. The current portion of EIP receivables is included in Equipment installment plan receivables, net and the long-term portion of EIP receivables is included in Long-term equipment installment plan receivables in our Consolidated Balance Sheets. At the time of sale of handsets under installment plans, we impute risk adjusted interest on certain receivables associated with EIPs. We record any deferral of this imputed discount as a reduction in EIP receivables, net in our Consolidated Balance Sheets and amortize the deferred amount over the financed device payment term in Non-subscriber The Company establishes an allowance for EIP receivables to cover probable and reasonably estimated losses. The estimate of allowance for doubtful accounts considers a number of factors, including collection experience, receivable aging, customer credit quality and other qualitative factors including macro-economic factors. The Company monitors the EIP receivable balances and writes off account balances if collection efforts are unsuccessful and future collection is unlikely. See Note 4 – EIP Receivables for additional information as it relates to the allowance for doubtful accounts specifically attributable to EIP receivables. In August 2019, 2degrees entered into an EIP receivables secured borrowing arrangement with an intermediary purchasing entity (the “Purchaser”) and financial institutions that lend capital to the Purchaser. The transfer of receivables through this arrangement does not qualify as a sale of financial assets under GAAP and as such is recorded as a secured borrowing. Upon transfer to the Purchaser, the Company does not derecognize the receivables or related allowance for doubtful accounts and unamortized imputed discount. The above summary of EIP receivables accounting policy remains applicable for unbilled EIP receivables sold through this arrangement. For further information, see Note 4 – EIP Receivables.
Inventories:	Inventories: Inventory consists primarily of wireless devices and accessories. Cost is determined by the first-in, first-out Handset costs in excess of the revenues generated from handset sales, or handset subsidies, are expensed at the time of sale. The Company does not recognize the expected handset subsidies prior to the time of sale because the promotional discount decision is made at the point of sale and/or because the Company expects to recover the handset subsidies through service revenues. For certain inventories held by a third-party distribution and logistics company located in New Zealand, the Company records inventories in our Consolidated Balance Sheets, with a corresponding increase to Other current liabilities and accrued expenses. The third-party distribution and logistics company purchases the inventory from various equipment manufacturers on behalf of and at the direction of 2degrees, with 2degrees specifying the purchase price, timing of purchase, and type and quantity of handsets. Therefore, the Company records the inventory once risk of loss is assumed in connection with the transfer from the manufacturers to the third-party distribution and logistics company.
Property and Equipment:	Property and Equipment: Property and equipment is recorded at cost or fair value for assets acquired as part of business combinations, and depreciation is calculated on a straight-line method over the estimated useful lives of the assets. Estimated useful lives are generally as follows: (i) buildings 40 years; (ii) wireless communications systems range from 2 to 20 years; and (iii) furniture, equipment, vehicles and software range from 2 to 17 years. Leasehold improvements are recorded at cost and depreciated over the lesser of the term of the lease or the estimated useful life. Costs of additions and major replacements and improvements are capitalized. Repair and maintenance expenditures which do not enhance the asset’s functionality or extend the asset’s useful life are charged to operating expenses as incurred. Construction costs, labor and overhead incurred in the expansion or enhancement of the Company’s networks are capitalized. Capitalization commences with pre-construction Interest expense incurred during the construction phase of the Company’s wireless networks is capitalized as part of property and equipment until assets are placed into service. Capitalized interest costs are amortized over the estimated useful lives of the related assets. Capitalized interest for the years ended December 31, 2020, 2019 and 2018 was $0.8 million, $1.1 million and $1.2 million, respectively. The Company capitalizes certain costs incurred in connection with developing or acquiring internal use software. Capitalization of software costs commences once selection of a specific software project has been made and the Company approves and commits to funding the project. Capitalized costs include direct development costs associated with internal use software, including internal direct labor costs and external costs of materials and services. Capitalized software costs are included in Property and equipment, net and amortized on a straight-line basis over the estimated useful life of the asset. Costs incurred during the preliminary project stage, as well as maintenance and training costs, are expensed as incurred. The Company records an asset retirement obligation (“ARO”) for the fair value of obligations associated with the retirement of tangible long-lived assets and records a corresponding increase in the carrying amount of the related asset in the period in which the obligation is incurred. These obligations primarily pertain to the Company’s obligations related to network infrastructure, principally tower and related assets, and include obligations to remediate leased land on which the Company’s network infrastructure assets are located. The liability is accreted to its present value each period, and the capitalized cost is depreciated over the estimated useful life of the related asset. Upon settlement of the liability, any difference between the recorded ARO liability and the actual retirement costs incurred is recognized as an operating gain or loss in the Consolidated Statement of Operations and Comprehensive (Loss) Income. The significant assumptions used in estimating the ARO include the following: a probability that the Company’s leases with ARO will be remediated at the lessor’s directive; expected settlement dates that coincide with lease expiration dates plus estimated lease extensions; remediation costs that are indicative of what third-party vendors would charge the Company to remediate the sites; expected inflation rates that are consistent with historical inflation rates; and credit-adjusted risk-free interest rates which approximate the Company’s incremental borrowing rates.
License Costs and Other Intangible Assets:	License Costs and Other Intangible Assets: Intangible assets consist primarily of wireless spectrum licenses in foreign markets, tradenames and subscriber relationships. License costs primarily represent costs incurred to acquire wireless spectrum licenses in foreign markets, which are recorded at cost, and the value attributed to wireless spectrum licenses acquired in business combinations. Amortization begins with the commencement of service to customers. The license costs are amortized using the straight-line method over 7 to 20 years, corresponding to the expiration dates of the licenses as issued by the regulators. Licenses, subject to certain conditions, are usually renewable and are generally non-exclusive. Subscriber relationships were acquired as part of the acquisition in New Zealand of our fixed broadband communications services provider, Snap Limited, in 2015 and relate to established relationships with residential and enterprise customers through contracts for fixed broadband services. Subscriber relationships are amortized over the estimated useful life of 7 years using an accelerated method, which management believes best reflects the estimated pattern in which the economic benefits of the assets will be consumed.
Impairment of Long-Lived Assets:	Impairment of Long-Lived Assets: The Company evaluates its long-lived assets, including intangible assets subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Asset groups are determined at the lowest level for which identifiable cash flows are largely independent of cash flows of other groups of assets and liabilities. When the carrying amount of a long-lived asset group is not fully recoverable and exceeds its fair value, an impairment loss is recognized equal to the excess of the asset group’s carrying value over the estimated fair value. We determine fair value by using a combination of comparable market values, estimated future discounted cash flows and appraisals, as appropriate. There were no events or changes in circumstances that indicated impairment would be recorded for long-lived assets for the fiscal years ended December 31, 2020, 2019 and 2018. For further information, see “Impact of COVID-19
Goodwill:	Goodwill: Goodwill is the excess of the cost of an acquisition of businesses over the fair value of the net identifiable assets acquired as of the acquisition date. The Company reviews goodwill for potential impairment annually as of November 30 and also during interim periods if events or changes in circumstances indicate the occurrence of a triggering event. When assessing goodwill for impairment, we may elect to first perform a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the goodwill impairment test. If we do not perform this qualitative assessment, or if the qualitative assessment indicates it is more likely than not that the fair value of the single reporting unit is less than its carrying amount, we will test goodwill for impairment. If the Company determines the fair value of the reporting unit is less than its carrying amount, a goodwill impairment loss is recognized for the difference. Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. Generally fair value is determined by a multiple of earnings based on the guideline publicly traded business method or on discounting projected future cash flows based on management’s expectations of the current and future operating environment. There were no goodwill impairment charges required for any periods presented.
Derivative Instruments and Hedging Activities:	Derivative Instruments and Hedging Activities: We employ risk management strategies, which may include the use of interest rate swaps, cross-currency swaps and forward exchange contracts. We do not hold or enter into derivative instruments for trading or speculative purposes. Derivatives are recognized in the Consolidated Balance Sheets at fair value. Changes in the fair values of derivative instruments designated as “cash flow” hedges, to the extent the hedges are highly effective, are recorded in Other comprehensive (loss) income. Derivative instruments not qualifying for hedge accounting or ineffective portions of cash flow hedges, if any, are recognized in current period earnings. The Company assesses, both at inception of the hedge and on an ongoing basis, whether derivatives used as hedging instruments are highly effective in offsetting the changes in the fair value or cash flow of the hedged items. If it is determined that a derivative is not highly effective as a hedge or ceases to be highly effective, the Company discontinues hedge accounting prospectively. As of December 31, 2020 and 2019, no derivative instruments were designated for hedge accounting.
Fair Value Measurements:	Fair Value Measurements: The Company applies fair value accounting for all financial assets and liabilities and non-financial
Warrant Liability:	Warrant Liability: TIP Inc.’s outstanding warrants are recorded as a liability, as the warrants are written options that are not indexed to common shares of TIP Inc. (the “Common Shares”). The warrant liability is recorded in Other current liabilities and accrued expenses in the Company’s Consolidated Balance Sheets. The offsetting impact is reflected in Accumulated deficit as a result of the reduction of Additional paid in capital to zero with the allocation of opening equity due to the Arrangement. The amount of the warrant liability was $0.2 million and $0.1 million as of December 31, 2020 and 2019, respectively. Any change in fair value of these warrants due to a change in their price during the reporting period is recorded as Change in fair value of warrant liability in the Company’s Consolidated Statements of Operations and Comprehensive (Loss) Income. The fair value of the warrant liability is determined each period by utilizing the number of warrants outstanding and the closing trading value of the warrants as of the reporting date. The change in fair value of the warrant liability was insignificant for the years ended December 31, 2020 and 2019, respectively, and a non-cash
Required Distributions:	Required Distributions: Trilogy LLC is required to make quarterly distributions to its members on a pro rata basis in accordance with each member’s ownership interest in amounts sufficient to permit members to pay the tax liabilities resulting from allocations of income tax items from Trilogy LLC. Trilogy LLC was in a net taxable loss position for the years ended December 31, 2020, 2019 and 2018; therefore, no tax distributions were made to its members related to these tax years.
Revenue Recognition:	Revenue Recognition (effective January 1, 2019): The Company derives its revenues primarily from wireless services, wireline services and equipment sales. Revenues are recognized when control of the services and equipment is transferred to our customers in an amount that reflects the consideration we expect to be entitled to in exchange for those services. The Company’s revenue recognition policy follows guidance from Revenue from Contracts with Customers (“Topic 606”). The Company determines revenue recognition through the following five-step framework: • Identification of the contract, or contracts, with a customer; • Identification of the performance obligations in each contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in each contract; and • Recognition of revenue when, or as, we satisfy a performance obligation. Significant Judgments The most significant judgments affecting the amount and timing of revenue from contracts with our customers include the following items: • The assessment of legally enforceable rights and obligations involves judgment and impacts our determination of contractual term, transaction price and related disclosures; • Our products are generally sold with a right of return, which is accounted for as variable consideration when estimating the amount of revenue to recognize. Expected device returns are estimated based on historical experience; • Identifying distinct performance obligations within our service plans may require significant judgment; • For contracts that involve more than one product or service (or multiple performance obligations), determining the standalone selling price for each product or service (or performance obligation) may require significant judgment; • Determining costs that we incur to obtain or fulfill a contract may require significant judgment; and • For capitalized contract costs, determining the amortization period as well as assessing the indicators of impairment may require significant judgment. Wireless Services and Related Equipment The Company enters into contracts with consumer and business customers for postpaid wireless services, prepaid wireless services and wireless equipment. Customers may elect to purchase wireless services or equipment separately or together. For wireless service and wireless equipment contracts entered into within a short period of time, we follow the contract combination guidance and assess the contracts as a single arrangement. The Company generates wireless services revenues from providing access to, and usage of, our wireless communications network. Performance obligations included in a typical wireless service contract with a customer include data, voice and text message services. We recognize revenue using an output method, either as the services are used or as time elapses if doing so reflects the pattern by which we satisfy our performance obligation through the transfer of the service to the customer. Wireless monthly service contracts are billed monthly either in advance or arrears based on a fixed fee. Prepaid wireless services sold to customers are recorded as deferred revenue prior to the services being provided to the customer or expiration of the obligation to provide the services. When prepaid service credits are not subject to expiration or have not yet expired, the Company estimates breakage (cash consideration received for prepaid services but never expected to be redeemed by customers) based upon historical usage trends. The Company’s policy is to recognize revenue for estimated breakage in proportion to the patterns exercised by the customer. Postpaid monthly wireless services sold to customers are billed monthly in arrears. Postpaid wireless customer contracts are generally either month-to-month month-to-month We also generate revenues from the sale of wireless equipment to consumer and business subscribers. Performance obligations associated with a typical wireless equipment contract with a customer include handset and accessory equipment. We recognize revenue at a point in time when the device or accessory is delivered to the customer. We offer certain postpaid customers the option to pay for devices and accessories in installments using an EIP. We assessed this payment structure and concluded that there is a financing component related to the EIP. However, we have determined that the financing component for certain direct channel customer classes in the postpaid wireless plans is not significant and therefore we have not recorded interest income over the repayment period for these customer transactions. Wireline Services and Related Equipment We enter into wireline or fixed LTE wireless arrangements with consumer and business subscribers. Wireline service performance obligations include broadband internet services and voice services. We recognize revenue using an output method, as time elapses, because it reflects the pattern by which we satisfy our performance obligation through the transfer of service to the customer. Broadband arrangements are billed monthly. Performance obligations included in a typical wireline broadband contract, as defined by Topic 606, include modem equipment, when sold, and telephone equipment. For these sales, we recognize revenue when the device or accessory is delivered to the customer. We also entered into agreements with subscribers in which we own customer premises equipment, including modems, and lease such equipment to subscribers. For these agreements, the modem equipment is not considered a performance obligation subject to Topic 606 guidance, rather it is a lease component of the contract and is accounted for under the applicable leasing guidance. The lease revenues associated with these agreements are included in Wireline service revenues in the Consolidated Statements of Operations and Comprehensive (Loss) Income and were not significant for the periods presented. We enter into managed service arrangements with large enterprises and governments. Wireline service performance obligations associated with managed service arrangements include managed network services, internet services and voice services. We recognize revenue using an output method, as time elapses, because it reflects the pattern by which we satisfy our performance obligation through the transfer of service to the customer. Wireline service contracts are billed monthly. In the context of our managed service arrangements, we provide customers with the use of modem and networking equipment to facilitate the internet and networking services. We have determined that as part of managed service arrangements for our New Zealand business, equipment is provided to the customer only to enable the customer to consume the service. At the end of the contract term the customer is required to return the equipment as it may be used by other customers. Wireline customer contracts are generally either month-to-month Equipment In addition to selling equipment in connection with wireless and wireline service contracts, as discussed above, we also sell equipment on a standalone basis to dealers and resellers for a fixed fee. The performance obligations include handset and accessory equipment. We recognize revenue when the handset or accessory is delivered to the dealer or reseller as the dealer and reseller is our customer. At the time of delivery, the customer acquires legal title, as physical possession and risks and rewards of ownership have been transferred to the customer with no additional conditions to customer acceptance. Interconnection Interconnection revenues are generated when calls from other operators terminate in the Company’s networks and are recognized in the period the termination occurs. Transaction Price and Allocations We have elected to utilize a practical expedient and account for shipping and handling activities that occur after control of the related good transfers as fulfillment activities instead of assessing such activities as performance obligations. We establish provisions for estimated device returns based on historical experience. We assess whether the amounts due under our contracts are probable of collection. For those not probable of collection, we do not recognize revenue until the contract is completed and cash is received. Collectability is re-assessed Consideration payable to a customer is treated as a reduction of the total transaction price, unless the payment is in exchange for a distinct good or service, such as certain commissions paid to dealers. As an accounting policy election, we exclude from the measurement of the transaction price all taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction and collected from a customer (for example, sales, use, value added and some excise taxes). We may offer a right of return on our products for a short time period after a sale. These rights are accounted for as variable consideration when determining the transaction price and, accordingly, we recognize revenue based on the estimated amount to which we expect to be entitled net of expected returns. Returns and credits are estimated at contract inception based on historical experience with similar classes of customers and updated at the end of each reporting period as additional information becomes available. Transaction price is allocated to each performance obligation based on its relative standalone selling price (“SSP”). SSP is the price for which we would sell the good or service on a standalone basis without a promotional discount. Judgment is required to determine the SSP for each distinct performance obligation. In instances where SSP is not directly observable, such as when we do not sell the product or service separately, we determine the SSP using information that may include market conditions, costs plus a margin and other observable inputs. Warranties and Indemnifications The Company’s equipment is typically provided with an assurance-type warranty that it will perform in accordance with the Company’s on-line Contract Modifications Our service contracts allow customers to modify their contracts without incurring penalties in many cases. Each time a contract is modified we evaluate the change in scope or price of the contract to determine if the modification should be treated as a separate contract, if there is a termination of the existing contract and creation of a new contract, or if the modification should be considered a change associated with the existing contract. We typically do not have significant impacts from contract modifications.
Advertising Costs:	Advertising Costs: The Company expenses the cost of advertising as incurred. Advertising expense for the years ended December 31, 2020, 2019 and 2018 were $16.8 million, $18.6 million and $20.9 million, respectively.
Defined Contribution Plan:	Defined Contribution Plan: The Company has a defined contribution plan whereby participants may contribute a portion of their eligible pay to the plan through payroll withholdings. The Company provides matching contributions based on the amount of eligible compensation contributed by the employees. Total contributions by the Company were $0.1 million for each of the years ended December 31, 2020, 2019 and 2018.
Equity-Based Compensation:	Equity-Based Compensation: The Company measures compensation costs for all equity-based payment awards made to employees based on the estimated fair values at the either the grant date for equity classified awards or quarterly for liability classified awards. Such compensation costs are recognized as an expense over the requisite service period, which is generally the vesting period of the award, net of forfeitures when they occur.
Net (Loss) Earnings Per Share ("EPS"):	Net (Loss) Earnings Per Share (“EPS”): EPS is calculated using the two-class two-class pro-rata Basic (loss)/income per share (“Basic EPS”) is computed by dividing net (loss)/income, less net (loss)/income available to participating securities, by the basic weighted average Common Shares outstanding. Diluted (loss)/income per share (“Diluted EPS”) is calculated by dividing attributable net income/(loss) by the weighted average number of Common Shares plus the effect of potential dilutive Common Shares outstanding during the period. Diluted EPS excludes all potentially dilutive units if the effect of their inclusion is anti-dilutive, the attributable service condition was not met, or if the underlying potentially dilutive units are out-of-the-money.
Foreign Currency Remeasurement and Translation:	Foreign Currency Remeasurement and Translation: The functional currency for our Bolivian operation is the U.S. dollar and for our New Zealand operation is the New Zealand dollar, since the majority of the revenues and expenses in those operations are denominated in those currencies. However, portions of the revenues earned and expenses incurred by our subsidiaries are denominated in currencies other than their functional currency. Transactions that involve such other currencies are remeasured into the functional currency based on a combination of both current and historical exchange rates. All foreign currency asset and liability amounts are remeasured at end-of-period Our reporting currency is the U.S. dollar. Thus, assets and liabilities from our New Zealand operation are translated from the New Zealand dollar into the U.S. dollar at the exchange rate on the balance sheet date while revenues and expenses are translated at the average exchange rate in the month they occurred. Gains and losses from the translation of our New Zealand operation’s financial statements into U.S. dollars are included in Accumulated other comprehensive income in our Consolidated Balance Sheets.
Income Taxes:	Income Taxes: For our taxable subsidiaries, we account for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, we determine deferred tax assets and liabilities on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning COVID-19 We record uncertain tax positions on the basis of a two-step more-likely-than-not We recognize interest and penalties related to unrecognized tax benefits in the Other, net line in the accompanying Consolidated Statements of Operations and Comprehensive (Loss) Income. Accrued interest and penalties are included in the related tax liability line in the Consolidated Balance Sheets.
Concentrations:	Concentrations: The Company’s revenues are attributable to our international operations. The Company’s operations are subject to various political, economic, and other risks and uncertainties inherent in the countries in which the Company operates. Among other risks, the Company’s operations are subject to the risks of restrictions on transfer of funds; export duties, quotas and embargoes; domestic and international customs and tariffs; changing taxation policies; foreign exchange restrictions; and political conditions and governmental regulations. For key financial information of our subsidiaries in New Zealand and Bolivia, see Note 18 – Segment Information.
Recently Issued Accounting Standards:	Accounting Pronouncements Adopted During the Current Year: As an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012, the Company may defer adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company intends to use the extended transition period. As a result, the Company’s financial statements may not be comparable to the financial statements of issuers who have adopted these new or revised accounting standards that are applicable to public companies. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02 right-of-use non-lease The adoption of the new lease standard resulted in the recognition of an operating lease ROU asset of $162.9 million and an operating lease liability of $161.1 million as of the adoption date of January 1, 2020. These ROU assets and operating lease liabilities give rise to deferred tax assets and liabilities that are offsetting and related to the same tax jurisdictions, thus net impacts were negligible to the Consolidated Balance Sheet as of the adoption date. Included in the measurement of the new operating lease ROU asset is the reclassification of certain balances, including those historically recorded as prepaid rent and deferred rent. The adoption also resulted in a cumulative effect transitional adjustment of $55.0 million ($37.6 million net of tax) to Accumulated deficit and Noncontrolling interests related to the elimination of deferred gains on sale-leaseback transactions which would have been recognized to income over an average period of approximately 10 years. Additionally, at the transition date, we were required to reassess any previously unrecognized sale-leaseback transactions to determine if a sale has occurred and qualification for leaseback accounting existed under the new lease standard. Under the new lease standard, a sale is assessed using the transfer of control criteria in Topic 606. This assessment of transfer of control and reevaluation of sale-leaseback transactions under the new lease standard is an area of judgment. The reassessment resulted in certain tower sale transactions qualifying for sale-leaseback accounting that were not previously recognized as sale-leaseback transactions and were historically recorded as financing obligations. The recognition of these qualifying sale-leaseback transactions resulted in a cumulative effect transitional adjustment of $11.5 million ($7.9 million net of tax) to Accumulated deficit and Noncontrolling interests. At the transition date, we derecognized the tower-related assets and financing obligations for these site lease locations and measured the related ROU assets and lease liabilities in accordance with the transition guidance. The qualification for sale-leaseback accounting for these tower sites results in the recognition of lease costs in 2020, which was previously reported as depreciation expense and interest expense in prior periods. Additionally, the qualification for sale-leaseback accounting results in presentation of certain payments from financing outflows to operating outflows in the Consolidated Statement of Cash Flows as compared to prior presentation prior to qualification for sale-leaseback accounting. Except for the impact described herein, the adoption of the new lease standard did not have a material impact in the Consolidated Statements of Operations and Comprehensive (Loss) Income or the Consolidated Statement of Cash Flows. See Note 15 – Leases for additional information related to leases, including required disclosures under Topic 842. Cloud Computing Arrangements In August 2018, the FASB issued ASU 2018-15 internal-use Recently Issued Accounting Standards: In June 2016, the FASB issued ASU 2016-13 2019-10,
Leases:	We lease cell sites, retail stores, offices, vehicles, equipment and other assets from third parties under operating and finance leases. We determine whether a contract is a lease or contains a lease at contract inception, and this assessment requires judgment including a consideration of factors such as whether we have obtained substantially all of the rights to the underlying assets and whether we have the ability to direct the use of the related assets. ROU assets represent our right to use an underlying asset for the lease term and the lease liability represents our obligation to make payments arising from the lease. Lease liabilities are recognized at commencement date based on the present value of the remaining lease payments over the lease term. As the rates implicit in our leases are not readily determinable, our incremental borrowing rate is used in calculating the present value of the sum of the lease payments, and determining the rate used for discounting these payments requires judgment. ROU assets are recognized at commencement date at the value of the lease liability, adjusted for any prepayments, lease incentives, or initial direct costs. The incremental borrowing rate is determined using a portfolio approach based on the rate of interest that would be paid to borrow an amount equal to the lease payments on a collateralized basis over a similar term. We use an unsecured borrowing rate and risk adjust that rate to approximate a collateralized rate for each geographic region in which we conduct business. Our typical lease arrangement includes a non-cancellable We have certain lease arrangements with non-lease Non-lease

DESCRIPTION OF BUSINESS, BASI_3

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
Schedule of balance sheet information related to cash cash equivalents and restricted cash [Abstract]
Summary of balance sheet information related to cash, cash equivalents and restricted cash	Balance sheet information related to cash, cash equivalents and restricted cash as of December 31, 2020 and 2019 consisted of the following: 2020 2019 Cash and cash equivalents $ 71,212 $ 76,729 Restricted cash 31,313 1,733 Total cash, cash equivalents and restricted cash $ 102,525 $ 78,462

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Summary of Plant, Property and Equipment	As of December 31, 2020 As of December 31, 2019 Land, buildings and improvements $ 10,022 $ 9,391 Wireless communication systems 879,209 811,344 Furniture, equipment, vehicles and software 221,943 196,215 Construction in progress 40,602 51,814 1,151,776 1,068,764 Less: accumulated depreciation (788,857 ) (689,903 ) Property and equipment, net $ 362,919 $ 378,861
Activity in AROs	The activity in the AROs was as follows: Years Ended December 31, 2020 2019 Beginning balance $ 20,971 $ 21,689 Revisions in estimated cash flows — 17 Additional accruals 371 1,026 Foreign currency translation 1,344 119 Accretion 1,525 1,420 Disposals (618 ) (3,300 ) Ending balance $ 23,593 $ 20,971

GOODWILL, LICENSE COSTS AND O_2

GOODWILL, LICENSE COSTS AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes Company's Goodwill Balance	The following table summarizes the changes in the Company’s goodwill balance: December 31, 2020 December 31, 2019 Beginning balance $ 9,046 $ 9,014 Foreign currency adjustment 1,177 32 Balance at the end of the year $ 10,223 $ 9,046
License Costs and Other Intangible Assets	The Company’s license costs and other intangible assets consisted of the following: As of December 31, 2020 As of December 31, 2019 Estimated Gross Accumulated Net Gross Accumulated Net License costs 7-20 years $ 225,835 $ (140,849 ) $ 84,986 $ 218,473 $ (124,105 ) $ 94,368 Subscriber relationships 7 years 13,485 (12,978 ) 507 12,589 (11,165 ) 1,424 Other 6-14 3,640 (3,640 ) — 3,542 (3,542 ) — Total $ 242,960 $ (157,467 ) $ 85,493 $ 234,604 $ (138,812 ) $ 95,792
Estimated Future Amortization Expense	Estimated future amortization expense associated with the net carrying amount of license costs and other intangible assets, based on the exchange rate as of December 31, 2020, is as follows: Years Ending December 31, 2021 $ 9,429 2022 8,389 2023 7,900 2024 7,898 2025 7,898 Thereafter 43,979 Total $ 85,493

EIP RECEIVABLES (Tables)

EIP RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Equipment Installment Plan Receivables	The following table summarizes the unbilled EIP receivables: As of December 31, 2020 As of December 31, 2019 EIP receivables, gros s $ 92,081 $ 76,697 Unamortized imputed discount (4,588 ) (4,335 ) EIP receivables, net of unamortized imputed discount $ 87,493 $ 72,362 Allowance for doubtful accounts (6,703 ) (4,852 ) EIP receivables, net $ 80,790 $ 67,510 Classified on the balance sheet as: As of December 31, 2020 As of December 31, 2019 EIP receivables, net $ 43,538 $ 31,750 Long-term EIP receivables 37,252 35,760 EIP receivables, net $ 80,790 $ 67,510
Equipment Installment Plan Receivables Credit Categories	The balances of EIP receivables on a gross basis by credit category as of the periods presented were as follows: As of December 31, 2020 As of December 31, 2019 Prime $ 72,283 $ 55,764 Subprime 19,798 20,933 Total EIP receivables, gross $ 92,081 $ 76,697
Changes in Carrying Amount of Unbilled EIP Receivables	The following table shows changes in the aggregate net carrying amount of the unbilled EIP receivables: December 31, 2020 December 31, 2019 Beginning balance of EIP receivables, net $ 67,510 $ 43,381 Additions 78,554 99,394 Billings and payments (60,194 ) (50,579 ) Sales of EIP receivables (7,827 ) (23,276 ) Foreign currency translation 4,851 1,086 Change in allowance for doubtful accounts and imputed discount (2,104 ) (2,496 ) Total EIP receivables, net $ 80,790 $ 67,510
Summary of Impact of Sales of EIP receivables	The following table summarizes the impact of the sales of EIP receivables in the years ended December 31, 2020 and 2019: December 31, 2020 December 31, 2019 EIP receivables derecognized $ 7,827 $ 23,276 Cash proceeds (7,011 ) (20,313 ) Reversal of unamortized imputed discount (339 ) (1,773 ) Reversal of allowance for doubtful accounts (470 ) (1,397 ) Pre-tax $ 7 $ (207 )

OTHER CURRENT LIABILITIES AND_2

OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES	As of December 31, 2020 As of December 31, 2019 Payroll and employee benefits $ 19,817 $ 17,538 Value-added tax and other business taxes 13,638 12,452 Dealer commissions and subsidies 12,462 11,484 Income and withholding taxes 12,060 17,169 Handset purchases 11,398 16,746 Other 47,058 48,223 Other current liabilities and accrued expenses $ 116,433 $ 123,612

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table presents assets and liabilities measured at fair value on a recurring basis as of December 31, 2020: Fair Value Measurement as of December 31, 2020 Total Level 1 Level 2 Level 3 Assets: Short-term investments $ 9,987 $ — $ 9,987 $ — Total assets $ 9,987 $ — $ 9,987 $ — Liabilities: Forward exchange contracts $ 793 $ — $ 793 $ — Warrant liability 160 160 — — Interest rate swaps 3,796 — 3,796 — Options instruments classified as liability 2,682 — — 2,682 Total liabilities $ 7,431 $ 160 $ 4,589 $ 2,682 The following table presents liabilities measured at fair value on a recurring basis as of December 31, 2019. There were no assets measured at fair value on a recurring basis as of December 31, 2019. Fair Value Measurement as of December 31, 2019 Total Level 1 Level 2 Level 3 Liabilities: Forward exchange contracts $ 336 $ — $ 336 $ — Warrant liability 107 107 — — Interest rate swaps 2,296 — 2,296 — Total liabilities $ 2,739 $ 107 $ 2,632 $ —
Summary of Carrying Amounts and Estimated Values of Total Debt	The carrying amounts and estimated fair values of our total debt as of December 31, 2020 and 2019 were as follows: As of December 31, 2020 As of December 31, 2019 Carrying amount, excluding unamortized discount and deferred financing costs $ 661,708 $ 568,419 Fair value $ 646,689 $ 546,301

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2020
Schedule of Long-Term and Other Debt	The Company’s long-term and other debt as of December 31, 2020 and 2019 consisted of the following: As of December 31, 2020 As of December 31, 2019 Trilogy LLC 2022 Notes $ 350,000 $ 350,000 New Zealand 2023 Senior Facilities Agreement 205,561 — Trilogy International South Pacific LLC 2022 Notes 50,000 — Bolivian Bond Debt 20,114 — New Zealand EIP Receivables Financing Obligation 15,053 16,372 Bolivian 2023 Bank Loan 6,224 7,112 Bolivian 2022 Bank Loan 4,373 5,249 Bolivian Tower Transaction Financing Obligation 4,546 16,757 New Zealand 2021 Senior Facilities Agreement — 154,887 Bolivian 2021 Syndicated Loan — 10,015 Other 5,837 8,027 661,708 568,419 Less: deferred financing costs (6,668 ) (5,189 ) Less: unamortized discount (3,284 ) (2,064 ) Total debt and financing lease liabilities 651,756 561,166 Less: current portion of debt and financing lease liabilities (21,001 ) (32,428 ) Total long-term debt and financing lease liabilities $ 630,755 $ 528,738
Schedule of Future Maturities of Long-term and Other debt, Excluding Unamortized Debt Discounts and Deferred Financing Costs	As of December 31, 2020, the future maturities of long-term and other debt, excluding deferred financing costs and unamortized debt discounts, consisted of the following: Years Ending December 31, 2021 $ 21,001 2022 404,777 2023 209,938 2024 6,275 2025 6,137 Thereafter 13,580 Total $ 661,708
Income and Withholding Tax Paid [Member]
Supplemental Cash Flow Disclosure	Supplemental Cash Flow Disclosure: Years Ended December 31, 2020 2019 2018 Income and withholding tax paid $ 16,019 $ 11,874 $ 15,217
Interest Paid [Member]
Supplemental Cash Flow Disclosure	Supplemental Cash Flow Disclosure: Years Ended December 31, 2020 2019 2018 Interest paid, net of capitalized interest $ 40,315 $ 42,623 $ 43,650

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summarized Financial Information for Aforementioned Derivative Financial Instruments	Summarized financial information for all of the aforementioned derivative financial instruments is shown below: Years Ended December 31, 2020 2019 2018 Non-cash $ 2,531 $ 1,538 $ 1,362 Net cash settlement $ 1,582 $ 1,054 $ 1,371

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2020
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Restricted Stock Units Activity	The following table provides the outstanding RSUs as of December 31, 2020 and the changes in the period: RSUs Outstanding at December 31, 2019 2,490,277 Granted 1,700,000 Vested (834,660 ) Forfeited/Cancelled (16,581 ) Outstanding at December 31, 2020 3,339,036
Schedule of Assumptions Used	The following table summarizes the range of assumptions used in the Black-Scholes model for Options granted in the years ended December 31, 2019 and 2018. There were no Options granted in the year ended December 31, 2020. 2019 2018 Expected volatility 27.5 % 25.0 % Expected term (in years) 4.80 2.75 - 3.94 Risk free interest rate 1.03 % 1.99% - 2.09 % Expected dividend yield 0 % 0 %
Summary of Outstanding Options	The following table provides the outstanding Options as of December 31, 2020 and the changes in the period: Options Weighted- Weighted- (in years) Aggregate Outstanding at December 31, 2019 26,575,000 $ 1.46 Forfeited (1) (200,000 ) 1.56 Redeemed (1) (650,000 ) 1.24 Outstanding at December 31, 2020 25,725,000 1.47 2.7 $ 27,077 Exercisable at December 31, 2020 24,425,000 $ 1.46 2.5 $ 26,261 (1) Exercise price of certain Options redeemed and forfeited are denominated in NZD and were translated into USD at the exchange rate on the grant date of the related Options.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Summary of the Components of Accumulated Other Comprehensive Income	A summary of the components of Accumulated other comprehensive income is presented below: Total Cumulative Unrealized December 31, 2018 $ 3,428 $ 3,429 $ (1 ) Other comprehensive income 986 986 — Unrealized net gain related to short-term investments 1 — 1 Net current period other comprehensive income 987 986 1 December 31, 2019 $ 4,415 $ 4,415 $ — Other comprehensive income 5,520 5,520 — Unrealized net gain related to short-term investments 1 — 1 Net current period other comprehensive income 5,521 5,520 1 December 31, 2020 $ 9,936 $ 9,935 $ 1

NONCONTROLLING INTERESTS IN C_2

NONCONTROLLING INTERESTS IN CONSOLIDATED SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2020
Noncontrolling Interest [Abstract]
Noncontrolling Interest	There are noncontrolling interests in certain of the Company’s consolidated subsidiaries. The noncontrolling interests are summarized as follows: As of December 31, 2020 As of December 31, 2019 2degrees $ 39,903 $ 39,223 NuevaTel 39,744 45,122 Trilogy International Partners LLC (36,288 ) (28,159 ) Salamanca Solutions International LLC (793 ) (698 ) Noncontrolling interests $ 42,566 $ 55,488

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents the disaggregated reported revenue by category: Year Ended December 31, 2020 Year Ended December 31, 2019 New Bolivia Other Total New Bolivia Other Total Postpaid wireless service revenues $ 174,000 $ 69,835 $ — $ 243,835 $ 170,371 $ 81,383 $ — $ 251,754 Prepaid wireless service revenues 91,528 66,644 — 158,172 88,771 102,830 — 191,601 Wireline service revenues 83,545 — — 83,545 69,317 — — 69,317 Equipment sales 101,860 4,399 — 106,259 149,103 8,403 — 157,506 Other wireless service and other revenues 7,925 10,123 440 18,488 8,818 14,188 743 23,749 Total revenues $ 458,858 $ 151,001 $ 440 $ 610,299 $ 486,380 $ 206,804 $ 743 $ 693,927
Contract With Customer Asset	The following table represents changes in the contract assets balance: Contract Assets 2020 2019 Balance at January 1 $ 3,044 $ 5,231 Increase resulting from new contracts 1,790 3,957 Contract assets reclassified to a receivable or collected in cash (3,397 ) (6,145 ) Foreign currency translation 57 1 Balance at December 31 $ 1,494 $ 3,044
Contract With Customer Liability	The following table represents changes in the contract liabilities deferred revenue balance: Deferred Revenue 2020 2019 Balance at January 1 $ 20,237 $ 18,966 Net increase in deferred revenue 24,101 19,489 Revenue recognized related to the balance existing at January 1 (18,554 ) (18,100 ) Foreign currency translation 1,602 (118 ) Balance at December 31 $ 27,386 $ 20,237
Capitalized Contract Cost	The following table represents changes in the contract costs balance: Contract Costs 2020 2019 Balance at January 1 $ 15,798 $ 3,050 Incremental costs of obtaining and contract fulfilment costs 15,969 19,519 Amortization and impairment included in operating costs (13,372 ) (6,930 ) Foreign currency translation 1,191 159 Balance at December 31 $ 19,586 $ 15,798

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Basic and Diluted Net Loss Per Share	The components of basic and diluted earnings per share were as follows: Years Ended December 31, (in thousands, except per share amounts) 2020 2019 2018 Basic EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (47,787 ) $ 2,878 $ (20,205 ) Denominator: Basic weighted average Common Shares outstanding 57,671,818 56,629,405 53,678,914 Net (loss) income per share: Basic $ (0.83 ) $ 0.05 $ (0.38 ) Diluted EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (47,787 ) $ 2,878 $ (20,205 ) Add back: Net loss attributable to Class C Units – Redeemable for Common Shares — — (11,996 ) Net (loss) income attributable to TIP Inc. and Class C Units $ (47,787 ) $ 2,878 $ (32,201 ) Denominator: Basic weighted average Common Shares outstanding 57,671,818 56,629,405 53,678,914 Effect of dilutive securities: Unvested RSUs — 157,940 — Weighted average Class C Units – Redeemable for Common Shares — — 28,514,587 Diluted weighted average Common Shares outstanding 57,671,818 56,787,345 82,193,501 Net (loss) income per share: Diluted $ (0.83 ) $ 0.05 $ (0.39 )
Weighted Average Dilutive Effect of Common Shares Not Included in Computation of Diluted Earnings Per Share	The following table indicates the weighted average dilutive effect of Common Shares that may be issued in the future. These Common Shares were not included in the computation of diluted earnings per share for the year ended December 31, 2020, 2019 and 2018 because the effect was either anti-dilutive or the conditions for vesting were not met: Years Ended December 31, 2020 2019 2018 Class C Units 26,429,030 26,439,817 — Warrants 13,402,685 13,402,685 13,402,685 Forfeitable Founders Shares 1,675,336 1,675,336 1,675,336 Unvested RSUs 2,922,854 1,074,144 1,674,684 Unvested Class C Units 48,033 96,065 144,098 Common Shares excluded from calculation of diluted net (loss) income per share 44,477,938 42,688,047 16,896,803

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Summary of Components of Lease cost	The components of total lease cost, net consisted of the following: Year Ended Classification December 31, 2020 Operating lease cost (1) Cost of service, Sales and marketing, General and administrative (2) $ 36,700 Financing lease cost: Amortization of right-of-use Depreciation, amortization and accretion 1,190 Interest on lease liabilities Interest expense 435 Total net lease cost $ 38,325 (1) Operating lease costs include short-term lease costs of $5.9 million and variable costs which were immaterial for the period presented. (2) The amounts of operating lease costs included in Cost of service, Sales and marketing and General and administrative during the year ended December 31, 2020 were $30.4 million, $2.6 million and $3.7 million, respectively.
Schedule of Balance Sheet Information Related to Leases	Balance sheet information related to leases as of December 31, 2020 consisted of the following: Classification As of December 31, 2020 Assets Operating Operating lease right-of-use $ 155,996 Financing Property and equipment, net 4,473 Total lease assets $ 160,469 Liabilities Current liabilities Operating Short-term operating lease liabilities $ 17,900 Financing Current portion of debt and financing lease liabilities 1,542 Long-term liabilities Operating Non-current 138,478 Financing Long-term debt and financing lease liabilities 3,607 Total lease liabilities $ 161,527
Schedule of Cash Flow Information Related to Leases	The following table presents cash flow information for leases for the year ended December 31, 2020: Year Ended December 31, 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases $ 26,848 Operating cash flows for finance leases $ 435 Financing cash flows for finance leases $ 1,349 Supplemental lease cash flow disclosures Operating lease right-of-use-assets $ 10,018 Right-of-use $ 1,822
Summary of Additional Information Related to the leases	The weighted-average remaining lease term and the weighted-average discount rate of our leases at December 31, 2020 are as follows: December 31, 2020 Weighted-average remaining lease term (years) Operating leases 9 Finance leases 5 Weighted-average discount rate Operating leases 7.0 % Finance leases 9.7 %
Summary of Maturities of Lease Liabilities	The Company’s maturity analysis of operating and finance lease liabilities as of December 31, 2020 are as follows: Operating Leases Finance Leases 2021 27,933 1,979 2022 25,639 1,332 2023 24,524 762 2024 23,784 585 2025 23,201 538 Thereafter 84,959 1,675 Total lease payments 210,040 6,871 Less interest (53,662 ) (1,722 ) Present value of lease liabilities 156,378 5,149 Less current obligation (17,900 ) (1,542 ) Long-term obligation at December 31, 2020 $ 138,478 $ 3,607
Schedule of Estimated Future Minimum Lease Payments	Future minimum lease payments for operating lease obligations as of December 31, 2019 under the previous lease accounting standard consisted of the following: Years Ending December 31, Operating Leases 2020 25,148 2021 24,245 2022 21,861 2023 20,796 2024 20,126 Thereafter 88,361 Total $ 200,537

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2020
New Zealand
Commitments and Contingencies [Line Items]
Schedule of Minimum Purchase Commitments	Total purchase commitments for each of the next five years for New Zealand as of December 31, 2020, based on exchange rates as of that date, are as follows: Years Ending December 31, 2021 $ 113,592 2022 86,658 2023 28,140 2024 15,894 2025 9,582
Bolivia
Commitments and Contingencies [Line Items]
Schedule of Minimum Purchase Commitments	Total purchase commitments for each of the next five years for Bolivia as of December 31, 2020 are as follows: Years Ending December 31, 2021 $ 18,817 2022 2,358 2023 2,110 2024 2,110 2025 2,110

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Components of (Loss) Income before Income Taxes	For financial reporting purposes, loss before income taxes includes the following components: Years Ended December 31, 2020 2019 2018 Canada $ (514 ) $ (578 ) $ 5,934 United States (45,834 ) (42,578 ) (42,461 ) Foreign (10,247 ) 26,382 9,686 Loss before income taxes $ (56,595 ) $ (16,774 ) $ (26,841 )
Components of Income Tax Expense	Income tax expense (benefit) includes income and withholding taxes incurred in the following jurisdictions: Years Ended December 31, 2020 2019 2018 Current: Canada $ — $ — $ — United States 275 125 350 Foreign 7,520 23,734 7,148 7,795 23,859 7,498 Deferred: Canada $ — $ — $ — United States — — — Foreign 15,297 (64,655 ) (2,609 ) 15,297 (64,655 ) (2,609 ) Total income tax expense (benefit) $ 23,092 $ (40,796 ) $ 4,889
Schedule of Effective Income Tax Reconciliation	The reconciliation between income tax expense (benefit) from continuing operations and the income tax expense (benefit) that results from applying the Canadian federal statutory rate of 25% to consolidated pre-tax Years Ended December 31, 2020 2019 2018 Income tax benefit at Canadian federal rate $ (14,149 ) $ (4,194 ) $ (6,710 ) Earnings attributable to non-tax 3,650 3,502 3,815 Foreign rate differential 2,032 1,878 714 Change in valuation allowance 24,336 (45,037 ) 19,398 Effect of intercompany asset transfer — — (23,484 ) Impact of tax law changes — — 7,237 Foreign withholding tax incurred 3,377 1,316 2,259 Withholding taxes on unrepatriated foreign earnings (6,149 ) (2,281 ) (1,212 ) Inflation adjustment (1,285 ) (1,824 ) (2,235 ) Permanent adjustments 2,959 3,322 503 Foreign exchange translation — 30 2,668 Other - net 8,321 2,492 1,936 Total $ 23,092 $ (40,796 ) $ 4,889
Components of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities are as follows: December 31, 2020 December 31, 2019 Intangible assets $ 8,272 $ 9,457 Fixed assets 12,980 17,540 Bad debt allowance 7,601 5,332 NOL and foreign tax credit carryforwards 30,790 23,920 Accrued liabilities 11,661 9,106 Excess business interest expense 12,282 9,489 Equity-based compensation 3,484 2,678 Tower sale deferred gain — 13,758 Tower sale financing obligation 1,155 4,198 Operating lease liability 40,444 — Other 4,206 7,786 Subtotal $ 132,875 $ 103,264 Less: valuation allowance (49,706 ) (25,348 ) Total net deferred tax assets $ 83,169 $ 77,916 Contract asset $ (5,631 ) $ (4,914 ) Right-of-use (39,964 ) — Withholding taxes on unrepatriated foreign earnings (7,967 ) (9,523 ) Total deferred tax liabilities $ (53,562 ) $ (14,437 ) Net deferred tax asset $ 29,607 $ 63,479 Classified on the balance sheet as: Deferred tax asset $ 37,573 $ 73,216 Deferred tax liability $ (7,966 ) $ (9,737 ) $ 29,607 $ 63,479
Open Tax Years by Jurisdiction	As of December 31, 2020, the following are the open tax years by jurisdiction: New Zealand 2015-2020 Bolivia 2014-2020 United States 2017-2020 Canada 2016-2020

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Financial Information for Reportable Segments	The table below presents financial information for our reportable segments and reconciles total Segment Adjusted EBITDA to Loss before income taxes: Year ended December 31, 2020 2019 2018 Revenues New Zealand $ 458,858 $ 486,380 $ 556,410 Bolivia 151,001 206,804 240,941 Unallocated Corporate & Eliminations 440 743 824 Total revenues $ 610,299 $ 693,927 $ 798,175 Segment Adjusted EBITDA New Zealand $ 111,446 $ 106,308 $ 90,396 Bolivia 6,613 42,475 65,531 Equity-based compensation (5,637 ) (4,041 ) (5,856 ) Acquisition and other nonrecurring costs (2,360 ) (6,946 ) (4,002 ) Depreciation, amortization and accretion (106,971 ) (109,845 ) (111,889 ) Gain (loss) on disposal of assets and sale-leaseback transaction 2,525 11,169 (1,346 ) Interest expense (46,517 ) (45,988 ) (45,913 ) Change in fair value of warrant liability (49 ) 1 6,361 Debt modification and extinguishment costs — — (4,192 ) Other, net (4,611 ) 555 (4,682 ) Unallocated Corporate & Eliminations (11,034 ) (10,462 ) (11,249 ) Loss before income taxes $ (56,595 ) $ (16,774 ) $ (26,841 ) Depreciation, amortization and accretion New Zealand $ 64,635 $ 64,197 $ 66,160 Bolivia 41,907 44,944 45,107 Unallocated Corporate & Eliminations 429 704 622 Total depreciation, amortization and accretion $ 106,971 $ 109,845 $ 111,889 Capital expenditures New Zealand $ 65,060 $ 59,555 $ 53,085 Bolivia 12,251 25,636 29,659 Unallocated Corporate & Eliminations 20 21 180 Total capital expenditures $ 77,331 $ 85,212 $ 82,924 Total assets New Zealand $ 602,568 $ 496,270 Bolivia 340,436 331,538 Unallocated Corporate & Eliminations 46,027 10,819 Total assets $ 989,031 $ 838,627
Schedule of Revenues By Product or Service	The table below presents total revenues by product or service type for the years ended December 31, 2020, 2019 and 2018: New Bolivia Unallocated Total Year ended December 31, 2020 Wireless service revenues $ 266,630 $ 144,820 $ — $ 411,450 Wireline service revenues 83,545 — — 83,545 Equipment sales 101,860 4,399 — 106,259 Non-subscriber 6,823 1,782 440 9,045 Total revenues $ 458,858 $ 151,001 $ 440 $ 610,299 Year ended December 31, 2019 Wireless service revenues $ 261,218 $ 195,974 $ — $ 457,192 Wireline service revenues 69,317 — — 69,317 Equipment sales 149,103 8,403 — 157,506 Non-subscriber 6,742 2,427 743 9,912 Total revenues $ 486,380 $ 206,804 $ 743 $ 693,927 Year ended December 31, 2018 Wireless service revenues $ 265,947 $ 234,380 $ — $ 500,327 Wireline service revenues 61,804 — — 61,804 Equipment sales 217,015 4,595 — 221,610 Non-subscriber 11,644 1,966 824 14,434 Total revenues $ 556,410 $ 240,941 $ 824 $ 798,175

Description of Business, Basi_4

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies - Summary of balance sheet information related to cash, cash equivalents and restricted cash (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Balance Sheet Information Related To Cash, Cash Equivalents And Restricted Cash [Line item]
Cash and cash equivalents	$ 71,212	$ 76,729
Restricted cash	31,313	1,733
Total cash, cash equivalents and restricted cash	$ 102,525	$ 78,462	$ 44,456	$ 47,778

Description of Business, Basi_5

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	Jan. 01, 2020USD ($)	Dec. 31, 2020USD ($)Segment	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of reportable segment | Segment		2
Cash and cash equivalents		$ 71,212	$ 76,729
Restricted cash		31,300	1,700
Accounts receivable		55,445	60,881
Allowance for doubtful accounts		8,800	5,300
Interest costs capitalized		800	1,100	$ 1,200
Non-cash gain due to change in fair value of warrant liabilities		(49)	1	6,361
Advertising costs		16,800	18,600	20,900
Defined contribution plan contributions by the company		100	100	$ 100
Lease assets		155,996
Lease liability		156,378
Sale leaseback transaction, deferred gain average amortization period	10 years
Deferred Tax Assets		83,169	77,916
Deferred Tax Assets, Valuation Allowance		$ 49,706	25,348
Buildings
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life		40 years
Maximum | Wireless communication systems
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life		20 years
Maximum | Furniture, equipment, vehicles and software
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life		17 years
Minimum | Wireless communication systems
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life		2 years
Minimum | Furniture, equipment, vehicles and software
Summary Of Significant Accounting Policies [Line Items]
Property and equipment, useful life		2 years
2degrees
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents		$ 30,200	16,400
Consolidated Subsidiaries
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents		64,500	67,800
Nueva Tel
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents		33,900	51,300
Deferred Tax Assets		11,400
Deferred Tax Assets, Valuation Allowance		11,400
Unrecorded Deferred Tax Assets		$ 8,400
2degrees | Trilogy LLC
Summary Of Significant Accounting Policies [Line Items]
Ownership percentage		73.20%
Nueva Tel | Trilogy LLC
Summary Of Significant Accounting Policies [Line Items]
Ownership percentage		71.50%
Other current liabilities and accrued expenses | Warrants
Summary Of Significant Accounting Policies [Line Items]
Warrant liability		$ 200	100
Accounting Standards Update 2016-02
Summary Of Significant Accounting Policies [Line Items]
Lease assets	$ 162,900
Lease liability	161,100
Accounting Standards Update 2016-02 | Accumulated deficit and noncontrolling interest | Right of Use Assets
Summary Of Significant Accounting Policies [Line Items]
Cumulative effect transitional adjustment	55,000
Cumulative effect transitional adjustment net of tax	$ 37,600
Accounting Standards Update 2016-02 | Accumulated deficit and noncontrolling interest | Sale-Leaseback
Summary Of Significant Accounting Policies [Line Items]
Cumulative effect transitional adjustment		11,500
Cumulative effect transitional adjustment net of tax		$ 7,900
License costs | Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated Useful Life		20 years
License costs | Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated Useful Life		7 years
Subscriber relationships
Summary Of Significant Accounting Policies [Line Items]
Estimated Useful Life		7 years
Local Interconnection And Telecom Cooperative
Summary Of Significant Accounting Policies [Line Items]
Accounts receivable		$ 10,700	$ 17,400
Equipment Installment Plan Receivables | Bolivia
Summary Of Significant Accounting Policies [Line Items]
Installment period for handsets bought using an EIP		18 months
Equipment Installment Plan Receivables | Maximum | New Zealand
Summary Of Significant Accounting Policies [Line Items]
Installment period for handsets bought using an EIP		36 months

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,151,776	$ 1,068,764
Less: accumulated depreciation	(788,857)	(689,903)
Property and equipment, net	362,919	378,861
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	10,022	9,391
Wireless communication systems
Property, Plant and Equipment [Line Items]
Property and equipment, gross	879,209	811,344
Furniture, equipment, vehicles and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	221,943	196,215
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 40,602	$ 51,814

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) $ in Thousands	Feb. 28, 2019USD ($)Tower	Jul. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2020USD ($)Tower	Dec. 31, 2019USD ($)Tower	Dec. 31, 2018USD ($)
Property, Plant and Equipment [Line Items]
Depreciation expense				$ 93,600	$ 92,600	$ 93,100
Assets, net of accumulated depreciation, related to AROs				5,800	6,000
Property and equipment acquired through current and long-term debt				1,800	2,800	1,600
Net change in current and long-term construction accounts payable resulted in additions or (adjustments) to Purchase of property and equipment				10,400	4,800	(1,400)
Proceeds from sale lease back transaction				5,814	70,586
Proceeds from sale-leaseback financing obligation					18,945
Gain (loss) on disposal of assets and sale-leaseback transaction				2,525	11,169	$ (1,346)
Sale leaseback transaction, deferred gain					49,114
Long-term Debt				661,708	568,419
Bolivian
Property, Plant and Equipment [Line Items]
Sale lease back transaction tax					18,200
Sale-leaseback transaction, taxable gain			$ 5,100
General and Administrative Expenses
Property, Plant and Equipment [Line Items]
Bank fee				$ 0	1,300
General and Administrative Expenses | Bolivian
Property, Plant and Equipment [Line Items]
Sale lease back transaction taxes paid					3,000
Nueva Tel
Property, Plant and Equipment [Line Items]
Number of network towers covered under sale and lease back transaction | Tower				608
Proceeds from sale-leaseback financing obligation	$ 95,300	$ 95,300
Gain (loss) on disposal of assets and sale-leaseback transaction				$ 5,600	10,100
Sale leaseback transaction, deferred gain					55,100
Deferred gain recognized					5,900
Sale leaseback transaction, deferred gain, current					3,900
Lease term				10 years
Lease term description				The tower sites have an initial lease term of 10 years with up to three five-year renewal terms at NuevaTel’s option.
Annual base operating lease rental obligation				$ 10,400
Annual base capital lease rental obligation				$ 300
Percenatge Increase Of Annual Lease Rental				3.00%
Gross rent expense				$ 11,600	6,000
Gross annual tower financing obligation				900
Nueva Tel | Maximum
Property, Plant and Equipment [Line Items]
Number of network towers available for sale under sale and lease back transaction | Tower	651
Nueva Tel | Bolivian | Tower Transaction Financing Obligation
Property, Plant and Equipment [Line Items]
Long-term Debt				$ 4,546	16,757
Nueva Tel | Capital Lease
Property, Plant and Equipment [Line Items]
Sale leaseback transaction, deferred gain					1,000
Nueva Tel | Tranche One
Property, Plant and Equipment [Line Items]
Proceeds from sale lease back transaction					$ 89,500
Number of network towers covered under sale and lease back transaction | Tower					574
Nueva Tel | Tranche Two
Property, Plant and Equipment [Line Items]
Number of network towers covered under sale and lease back transaction | Tower				34
Proceeds from sale-leaseback financing obligation	$ 5,800

Property, Plant and Equipment_3

Property, Plant and Equipment - Other Assets - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Other Assets
Property, Plant and Equipment [Line Items]
Advances to equipment vendors	$ 5.7	$ 4

Property, Plant and Equipment_4

Property, Plant and Equipment - Activity in AROs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Asset Retirement Obligation Disclosure [Abstract]
Beginning balance	$ 20,971	$ 21,689
Revisions in estimated cash flows	0	17
Additional accruals	371	1,026
Foreign currency translation	1,344	119
Accretion	1,525	1,420
Disposals	(618)	(3,300)
Ending balance	$ 23,593	$ 20,971

Goodwill, License Cost and Othe

Goodwill, License Cost and Other Intangible Assets - Summary of Changes in Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance	$ 9,046	$ 9,014
Foreign currency adjustment	1,177	32
Balance at the end of the year	$ 10,223	$ 9,046

Goodwill, License Cost and Ot_2

Goodwill, License Cost and Other Intangible Assets - Additional Information (Detail) $ in Millions	1 Months Ended	12 Months Ended
	Nov. 30, 2019USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019NZD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018NZD ($)	Oct. 29, 2013NZD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments		$ 0	$ 0
Amortization expense		11,800,000	15,800,000		$ 17,200,000
Trilogy International Radio Spectrum , LLC | 700 MHz License | New Zealand
Goodwill and Intangible Assets Disclosure [Abstract]
License purchase price on agreement date		$ 31,700,000					$ 44
Trilogy International Radio Spectrum , LLC | 700 MHz License | New Zealand | License Obligation
Goodwill and Intangible Assets Disclosure [Abstract]
Payment of debt			$ 6,800,000	$ 10.3	7,000,000	$ 10.3
Stated interest rate			5.80%
Payment of interest			$ 400,000		$ 700,000
License agreement expiration year			2031	2031
Nueva Tel | 1900 MHz [Member] | Bolivia
Goodwill and Intangible Assets Disclosure [Abstract]
Payment for license fee	$ 30,200,000
License agreement expiration year	2034

Goodwill, License Cost and Ot_3

Goodwill, License Cost and Other Intangible Assets - License costs and other intangible assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 242,960	$ 234,604
Accumulated Amortization	(157,467)	(138,812)
Total	85,493	95,792
License costs
Finite-Lived Intangible Assets [Line Items]
Gross Amount	225,835	218,473
Accumulated Amortization	(140,849)	(124,105)
Total	$ 84,986	94,368
Subscriber relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	7 years
Gross Amount	$ 13,485	12,589
Accumulated Amortization	(12,978)	(11,165)
Total	507	1,424
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Gross Amount	3,640	3,542
Accumulated Amortization	(3,640)	(3,542)
Total	$ 0	$ 0
Minimum | License costs
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	7 years
Minimum | Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	6 years
Maximum | License costs
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	20 years
Maximum | Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	14 years

Goodwill, License Cost and Ot_4

Goodwill, License Cost and Other Intangible Assets - Estimated Future Amortization Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2021	$ 9,429
2022	8,389
2023	7,900
2024	7,898
2025	7,898
Thereafter	43,979
Total	$ 85,493	$ 95,792

EIP Receivables - Additional In

EIP Receivables - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
EIP receivables, gross amount	$ 92,081	$ 76,697
Unbilled EIP receivables	43,538	31,750
Unbilled EIP receivables long term	37,252	35,760
Nueva Tel
Accounts, Notes, Loans and Financing Receivable [Line Items]
EIP receivables, gross amount	$ 4,100	4,200
Nueva Tel | Bolivia
Accounts, Notes, Loans and Financing Receivable [Line Items]
Installment period for certain wireless subscribers	18 months
2degrees | Securitized receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled EIP receivables	$ 13,400	10,700
Unbilled EIP receivables long term	6,900	11,000
2degrees | Collateral Pledged [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding financing obligation	$ 15,100	$ 16,400
Weighted Average
Accounts, Notes, Loans and Financing Receivable [Line Items]
EIP receivables weighted average imputed interest rates	7.15%	7.44%
Maximum [Member] | 2degrees | New Zealand
Accounts, Notes, Loans and Financing Receivable [Line Items]
Installment period for certain wireless subscribers	36 months

EIP Receivables - Summary of EI

EIP Receivables - Summary of EIP Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounts Receivable Financing [Abstract]
EIP receivables, gross	$ 92,081	$ 76,697
Unamortized imputed discount	(4,588)	(4,335)
EIP receivables, net of unamortized imputed discount	87,493	72,362
Allowance for doubtful accounts	(6,703)	(4,852)
EIP receivables, net	80,790	67,510	$ 43,381
EIP receivables, current net	43,538	31,750
Long-term EIP receivables	37,252	35,760
EIP receivables, net	$ 80,790	$ 67,510	$ 43,381

EIP Receivables - Gross EIP Rec

EIP Receivables - Gross EIP Receivables by Credit Category (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total EIP receivables, gross	$ 92,081	$ 76,697
Prime
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total EIP receivables, gross	72,283	55,764
Subprime
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total EIP receivables, gross	$ 19,798	$ 20,933

EIP Receivables - Changes in Ag

EIP Receivables - Changes in Aggregate Net Carrying Amount of Unbilled EIP Receivables (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, after Allowance for Credit Loss [Abstract]
Beginning balance	$ 67,510	$ 43,381
Additions	78,554	99,394
Billings and payments	(60,194)	(50,579)
Sales of EIP receivables	(7,827)	(23,276)
Foreign currency translation	4,851	1,086
Change in allowance for doubtful accounts and imputed discount	(2,104)	(2,496)
Ending balance	$ 80,790	$ 67,510

EIP Receivables - Summary of Im

EIP Receivables - Summary of Impact of Sales of EIP receivables (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Receivable [Line Items]
EIP receivables derecognized	$ 7,827	$ 23,276
Cash proceeds	(7,011)	(20,313)
Reversal of unamortized imputed discount	(339)	(1,773)
Reversal of allowance for doubtful accounts	(470)	(1,397)
Pre-tax loss (gain) on sales of EIP receivables	$ 7	$ (207)

Other Current Liabilities and_3

Other Current Liabilities and Accrued Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Other Current Liabilities and Accrued Expense [Line Items]
Payroll and employee benefits	$ 19,817	$ 17,538
Value-added tax and other business taxes	13,638	12,452
Dealer commissions and subsidies	12,462	11,484
Income and withholding taxes	12,060	17,169
Handset purchases	11,398	16,746
Other	47,058	48,223
Other current liabilities and accrued expenses	$ 116,433	$ 123,612

Fair value measurements - Sched

Fair value measurements - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 9,987
Total liabilities	7,431	$ 2,739
Short-term investments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	9,987
Forward exchange contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	793	336
Warrant Liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	160	107
Interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	3,796	2,296
Options instruments classified as liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	2,682
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	160	107
Fair Value, Inputs, Level 1 | Warrant Liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	160	107
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	9,987
Total liabilities	4,589	2,632
Fair Value, Inputs, Level 2 | Short-term investments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	9,987
Fair Value, Inputs, Level 2 | Forward exchange contracts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	793	336
Fair Value, Inputs, Level 2 | Interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	3,796	$ 2,296
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	2,682
Fair Value, Inputs, Level 3 | Options instruments classified as liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	$ 2,682

Fair value measurements - Summa

Fair value measurements - Summary of Carrying Amounts and Estimated Fair Values of Total Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Carrying amount, excluding unamortized discount and deferred financing costs	$ 661,708	$ 568,419
Fair value	$ 646,689	$ 546,301

Debt - Schedule of Long-Term an

Debt - Schedule of Long-Term and Other Debt (Detail) $ in Thousands, $ in Millions	Dec. 31, 2020USD ($)	Dec. 31, 2020NZD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019NZD ($)	May 02, 2017USD ($)
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	$ 661,708		$ 568,419
Less: deferred financing costs	(6,668)		(5,189)
Less: unamortized discount	(3,284)		(2,064)
Total debt and financing lease liabilities	651,756		561,166
Less: current portion of debt and financing lease liabilities	(21,001)		(32,428)
Total long-term debt and financing lease liabilities	630,755		528,738
Triology LLC Due 2022 Notes | Trilogy LLC
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	350,000		350,000
Less: deferred financing costs					$ (4,800)
Trilogy International South Pacific LLC 2022 Notes | Trilogy International South Pacific LLC
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	50,000		0
Other
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	5,837		8,027
New Zealand | 2023 Senior Facilities Agreement | 2degrees
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	205,561		0
Less: deferred financing costs	(1,400)	$ (2.2)
New Zealand | EIP Receivables Financing Obligation | 2degrees
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	15,100	20.9	16,372
Less: deferred financing costs			(400)	$ (0.7)
New Zealand | 2021 Senior Facilities Agreement | 2degrees
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	0		154,887
Less: deferred financing costs	(1,000)	$ (1.6)
Bolivia | Bolivian Bond Debt | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	20,114		0
Bolivia | Tower Transaction Financing Obligation | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	4,546		16,757
Bolivia | Bank Loan 2023 | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	6,224		7,112
Bolivia | Bank Loan 2022 | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	4,373		5,249
Bolivia | Syndicated Loan 2021 | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	$ 0		$ 10,015

Debt - Future maturities of Lon

Debt - Future maturities of Long-term and other debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Long-term Debt, Fiscal Year Maturity [Abstract]
2021	$ 21,001
2022	404,777
2023	209,938
2024	6,275
2025	6,137
Thereafter	13,580
Total	$ 661,708	$ 568,419

Debt - Additional Information (

Debt - Additional Information (Detail) $ in Millions

May 02, 2017USD ($)

Jan. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2020USD ($)Tower

Dec. 31, 2019USD ($)Tower

Dec. 31, 2018USD ($)

Dec. 31, 2020NZD ($)Tower

Oct. 31, 2020USD ($)

Aug. 31, 2020USD ($)

Dec. 31, 2019NZD ($)Tower

Feb. 28, 2019USD ($)Tower

Apr. 30, 2016USD ($)

Debt Instrument [Line Items]

Deferred financing costs

$ 6,668,000

$ 5,189,000

Proceeds from debt

346,656,000

214,471,000

$ 343,723,000

Interest cost incurred and expensed

$ 47,300,000

47,100,000

47,100,000

Debt covenant compliance

the Company was in compliance with all of its debt covenants.

Long-term Debt

$ 661,708,000

568,419,000

Interest Expense

Debt Instrument [Line Items]

Amortization of deferred financing costs

$ 3,100,000

$ 2,100,000

$ 2,500,000

Nueva Tel

Debt Instrument [Line Items]

Number of network towers covered under sale and lease back transaction | Tower

608

608

Nueva Tel | Tranche One

Debt Instrument [Line Items]

Number of network towers covered under sale and lease back transaction | Tower

574

574

Nueva Tel | Tranche Two

Debt Instrument [Line Items]

Number of network towers covered under sale and lease back transaction | Tower

34

34

Maximum | Nueva Tel

Debt Instrument [Line Items]

Number of network towers available for sale under sale and lease back transaction | Tower

651

Triology LLC Due 2022 Notes | Trilogy LLC

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 350,000,000

Payment of fees and expenses

9,100,000

Debt stated interest rate

8.875%

8.875%

Notes issued, percentage of face value

99.506%

99.506%

Interest payment

semi-annually in arrears on May 1 and November 1

Maturity date

May 1, 2022

Redemption option, description

Trilogy LLC has the option of redeeming the Trilogy LLC 2022 Notes, in whole or in part, upon not less than 30 days’ and not more than 60 days’ prior notice

Deferred financing costs

4,800,000

Long-term Debt

$ 350,000,000

$ 350,000,000

Triology LLC Due 2022 Notes | On or prior to May 1, 2021 | Trilogy LLC

Debt Instrument [Line Items]

Debt Instrument, Redemption Price, Percentage

102.219%

Triology LLC Due 2022 Notes | After May 1, 2021 | Trilogy LLC

Debt Instrument [Line Items]

Debt Instrument, Redemption Price, Percentage

100.00%

Trilogy International South Pacific LLC 2022 Notes

Debt Instrument [Line Items]

Debt stated interest rate

10.00%

Debt, noncurrent

$ 50,000,000

$ 50,000,000

Proceeds from debt

46,000,000

Debt Discount rate

95.375%

Covenant restriction

15,000,000

Trilogy International South Pacific LLC 2022 Notes | Nueva Tel

Debt Instrument [Line Items]

Debt covenant restriction

$ 75,000,000

Trilogy International South Pacific LLC 2022 Notes | After May 1, 2021

Debt Instrument [Line Items]

Debt Instrument, Redemption Price, Percentage

100.00%

Syndicated Loan 2021 | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 25,000,000

Long-term Debt

$ 0

10,015,000

Syndicated Loan 2021 | Bolivia | Nueva Tel | Each of the first two years of the loan

Debt Instrument [Line Items]

Debt repayment percentage

10.00%

10.00%

Syndicated Loan 2021 | Bolivia | Nueva Tel | Each of the final three years of the loan

Debt Instrument [Line Items]

Debt repayment percentage

26.67%

26.67%

Triology LLC Due 2019 Notes | Trilogy LLC

Debt Instrument [Line Items]

Repayment of debt

$ 450,000,000

2023 Senior Facilities Agreement | New Zealand | 2degrees

Debt Instrument [Line Items]

Borrowing capacity

$ 285

$ 205,600,000

Credit facilities agreement maturity date

Feb. 7, 2023

Debt weighted average interest rate

2.88%

2.88%

Commitment fee rate

0.96%

Commitment fee as a rate of the applicable margin on all undrawn and available commitments

40.00%

Financial covenant requirement

maintain a total interest coverage ratio (as defined in the New Zealand 2023 Senior Facilities Agreement) of not less than 3.0; maintain a net leverage ratio (as defined in the New Zealand 2023 Senior Facilities Agreement) of not greater than 2.75 from January 1, 2021 to December 31, 2021; and 2.50 thereafter; and ensure capital expenditures shall not exceed the aggregate of 110% of the agreed to annual capital expenditures (as defined in the New Zealand 2023 Senior Facilities Agreement) plus any capital expenditure funded by the issuance of new equity in any financial year.

Deferred financing costs

$ 1,400,000

$ 2.2

Long-term Debt

205,561,000

0

2023 Senior Facilities Agreement | New Zealand | 2degrees | Working Capital Facility

Debt Instrument [Line Items]

Borrowing capacity

20

Credit facility drawn

14,400,000

20

2023 Senior Facilities Agreement | New Zealand | 2degrees | Further investments

Debt Instrument [Line Items]

Borrowing capacity

30

Credit facility drawn

21,600,000

30

2023 Senior Facilities Agreement | New Zealand | 2degrees | Line Of Credit Available For Refinancing An Older Facility

Debt Instrument [Line Items]

Borrowing capacity

235

Credit facility drawn

$ 169,500,000

235

2023 Senior Facilities Agreement | New Zealand | 2degrees | Line of credit accordian future further investments

Debt Instrument [Line Items]

Borrowing capacity

$ 35

2023 Senior Facilities Agreement | New Zealand | Maximum | 2degrees | New Zealand Bank Bill Reference Rate

Debt Instrument [Line Items]

Variable interest rate

3.80%

2023 Senior Facilities Agreement | New Zealand | Minimum | 2degrees | New Zealand Bank Bill Reference Rate

Debt Instrument [Line Items]

Variable interest rate

2.40%

Bank Loan 2022 | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 7,000,000

Debt stated interest rate

6.00%

6.00%

Debt, current

$ 1,700,000

1,800,000

Debt, noncurrent

$ 2,600,000

3,500,000

Debt repayment terms

The Bolivian 2022 Bank Loan is required to be repaid in quarterly installments which commenced in 2019 through 2022, with 25% of the principal amount to be repaid each year.

Long-term Debt

$ 4,373,000

5,249,000

Bank Loan 2023 | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Aggregate principal amount of notes

8,000,000

Debt, current

1,800,000

1,800,000

Debt, noncurrent

4,400,000

5,300,000

Proceeds from debt

$ 4,000,000

$ 4,000,000

Long-term Debt

$ 6,224,000

7,112,000

Bank Loan 2023 | Bolivia | Nueva Tel | Each of the final four years

Debt Instrument [Line Items]

Debt repayment percentage

22.25%

22.25%

Bank Loan 2023 | Bolivia | Nueva Tel | The First Year

Debt Instrument [Line Items]

Debt repayment percentage

11.00%

11.00%

Bank Loan 2023 | Bolivia | Nueva Tel | First 24 Months

Debt Instrument [Line Items]

Fixed rate on debt

7.00%

7.00%

Bank Loan 2023 | Bolivia | Nueva Tel | Tasa De Referencia | After First 24 Months

Debt Instrument [Line Items]

Variable interest rate

5.00%

Tower Transaction Financing Obligation | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Sale leaseback transaction, current portion of financing obligation

$ 200,000

Sale leaseback transaction, long-term portion of financing obligation

4,400,000

Long-term Debt

4,546,000

16,757,000

EIP Receivables Financing Obligation | New Zealand | 2degrees

Debt Instrument [Line Items]

Borrowing capacity

$ 32,800,000

$ 45.5

Credit facility drawn

16,400,000

$ 24.3

Variable interest rate

3.55%

Debt weighted average interest rate

3.87%

3.87%

Commitment fee rate

0.70%

Deferred financing costs

400,000

$ 0.7

Long-term Debt

$ 15,100,000

16,372,000

$ 20.9

Description of variable rate

BKBM plus a margin of 3.55%

Bolivian Bond Debt | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Debt, noncurrent

$ 20,100,000

$ 24,200,000

Long-term Debt

20,114,000

0

2021 Senior Facilities Agreement | New Zealand | 2degrees

Debt Instrument [Line Items]

Borrowing capacity

$ 180,300,000

250

Credit facilities agreement maturity date

Jul. 31, 2021

Commitment fee as a rate of the applicable margin on all undrawn and available commitments

40.00%

Deferred financing costs

$ 1,000,000

$ 1.6

Long-term Debt

$ 0

$ 154,887,000

2021 Senior Facilities Agreement | New Zealand | Maximum | 2degrees | New Zealand Bank Bill Reference Rate

Debt Instrument [Line Items]

Variable interest rate

3.80%

2021 Senior Facilities Agreement | New Zealand | Minimum | 2degrees | New Zealand Bank Bill Reference Rate

Debt Instrument [Line Items]

Variable interest rate

2.40%

Bank Loan 2021 | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 8,300,000

Repayment of debt

$ 8,300,000

Series A Bolivian Bond Debt | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Debt stated interest rate

5.80%

5.80%

Maturity date

Aug. 31, 2025

Repayment beginning date

Feb. 29, 2024

Debt, noncurrent

$ 9,700,000

Separate Bank Loan | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Repayment of debt

$ 3,400,000

Series B Bolivian Bond Debt | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Debt stated interest rate

6.50%

6.50%

Maturity date

Aug. 31, 2028

Repayment beginning date

Sep. 30, 2025

Long-term Debt

$ 10,400,000

Series B Bolivian Bond Debt | Bolivia | Maximum | Nueva Tel

Debt Instrument [Line Items]

Borrowing capacity

$ 14,500,000

Debt - Supplemental Cash Flow D

Debt - Supplemental Cash Flow Disclosure (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Supplemental Cash Flow Information [Abstract]
Interest paid, net of capitalized interest	$ 40,315	$ 42,623	$ 43,650

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) - 2degrees $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020NZD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2020NZD ($)
Interest Rate Swap
Derivative [Line Items]
Matured derivative notional amount	$ 43.3	$ 60
Derivative description	The agreements have effective dates from June 30, 2017 through September 30, 2022 and termination dates from June 30, 2021 through March 31, 2025	The agreements have effective dates from June 30, 2017 through September 30, 2022 and termination dates from June 30, 2021 through March 31, 2025
Derivative, notional amount	$ 182.1				$ 252.5
Interest Rate Swap | Other non-current liabilities
Derivative [Line Items]
Derivative liability, interest rate, fair value	$ 3.8		$ 2.3
Interest Rate Swap | Minimum
Derivative [Line Items]
Derivative, fixed interest rate	0.385%				0.385%
Interest Rate Swap | Maximum
Derivative [Line Items]
Derivative, fixed interest rate	3.45%				3.45%
Foreign Exchange Contract | Other, net
Derivative [Line Items]
Foreign exchange gain (loss) recognized in other, net	$ (0.4)		$ (1)	$ 0.8
Foreign Exchange Contract | Sell NZD
Derivative [Line Items]
Matured derivative notional amount		$ 63.8
Short-term forward exchange contracts to sell and buy currencies					$ 18.4
Foreign Exchange Contract | Buy US Dollar
Derivative [Line Items]
Matured derivative notional amount	40.2
Short-term forward exchange contracts to sell and buy currencies	$ 12.5

Derivative Financial Instrume_4

Derivative Financial Instruments - Summarized Financial Information of Derivative Financial Instruments (Detail) - Interest Rate Swap - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Derivative [Line Items]
Non-cash loss from change in fair value recorded in Other, net	$ 2,531	$ 1,538	$ 1,362
Net cash settlement	$ 1,582	$ 1,054	$ 1,371

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions

Jun. 30, 2020

Mar. 24, 2020

Jan. 01, 2020

Jun. 30, 2019

Jan. 01, 2019

Jun. 30, 2018

Jul. 31, 2020

Jun. 30, 2020

Mar. 31, 2020

Jan. 31, 2020

Jul. 31, 2019

Jan. 31, 2019

Jul. 31, 2018

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Dec. 31, 2016

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Equity-based compensation

$ 1.9

$ 0.2

$ 2.1

2degrees

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options outstanding

25,700,000

26,575,000

2degrees | Equity classified award

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options outstanding

23,500,000

2degrees | Liability classified award

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Options outstanding

2,200,000

Other expense | 2degrees | Liability classified award

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Change in Fair Value of Stock Options

$ 0.7

Employee Stock Option | 2degrees

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Weighted-average period to recognize award

1 year 4 months 24 days

Options with terms modified during the period, number

20,100,000

20,100,000

9,800,000

Expiration date after modification

May 31, 2023

May 31, 2021

Earliest expiration date before modification

2020

2018

Latest expiration date before modification

2023

2020

Weighted-average grant date fair value of option granted

$ 0.42

$ 0.24

Total intrinsic value of options redeemed or exercised

$ 0.4

$ 0.5

$ 0.2

Unrecognized compensation costs, option

$ 0.3

Share-based Payment Award, Number of Shares Classified As Liability

2,200,000

Share-based Payment Award, Value, Shares Classified As Liability

$ 1.4

Employee Stock Option | 2degrees | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share based payment award, requisite service period

3 years

Employee Stock Option | General and administrative | 2degrees

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Additional equity based compensation expense

1.7

0.7

Employee Stock Option | Other expense | 2degrees

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Additional equity based compensation expense

$ 0.4

Restricted Stock Units (RSUs)

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Percentage of Common Shares and Class C Units authorized for issuance as RSUs

7.50%

Share based payment award, restricted stock units grant date fair value

$ 1.4

$ 2.4

$ 4.2

Share based payment award, restricted stock units grant date price per common share

$ 0.84

$ 1.57

$ 4.20

Restricted stock units vested

834,660

Outstanding unvested RSUs

3,339,036

2,490,277

Unrecognized compensation costs, RSUs

$ 3.4

Weighted-average period to recognize award

1 year 10 months 24 days

Share based payment award, restricted stock unit granted

1,700,000

Maximum number of common shares that may be issued

6,416,460

Restricted Stock Units (RSUs) | Grants Made in 2020

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Unrecognized compensation costs, RSUs

$ 1.1

Restricted Stock Units (RSUs) | Time Based Restricted Stock Units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share based payment award, vesting period description

These performance-based RSUs vest on a straight-line basis over a four-year period, subject to continued service through the applicable vesting dates.

Restricted stock units vested

274,995

460,484

275,001

171,727

403,118

Issuance of shares related to RSUs, net of employee tax withholding

242,499

348,404

241,645

133,021

357,684

Restricted Stock Units (RSUs) | Performance Based Restricted Stock Units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Restricted stock units vested

99,181

Issuance of shares related to RSUs, net of employee tax withholding

83,779

Restricted Stock Units (RSUs) | Common Shares and Class C Units | Share-based Payment Arrangement, Insider

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Percentage of Common Shares and Class C Units authorized for issuance as RSUs

10.00%

Maximum number of common shares that may be issued

8,555,280

Restricted Stock Units (RSUs) | Class C Units

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share based payment award, vesting period

4 years

Share based payment award, vesting period description

The Restricted Class C Units vest over 4 years, with one-fourth of the award vesting on the day following each anniversary date of the award based on the employee's continued service. There are no voting rights or rights to receive distributions prior to vesting for unvested Restricted Class C Units.

Share based payment award, restricted stock units grant date fair value

$ 1.5

Outstanding unvested RSUs

48,033

Share based compensation expense

$ 0.4

$ 0.4

$ 0.4

Share based payment award, restricted stock unit granted

192,130

Restricted Stock Units (RSUs) | Class C Units | Share-based Payment Arrangement, Insider

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Cumulative number of shares issued through a compensation plan

981,552

Restricted Stock Units (RSUs) | General and administrative

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share based compensation expense

$ 3.1

$ 3.2

$ 3.4

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Restricted Stock Units Activity (Detail) - Restricted Stock Units (RSUs)	12 Months Ended
	Dec. 31, 2020shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at December 31, 2019	2,490,277
Granted	1,700,000
Vested	(834,660)
Forfeited/Cancelled	(16,581)
Outstanding at December 31, 2020	3,339,036

Equity-Based Compensation - Ran

Equity-Based Compensation - Range of Assumptions Used to Value Options Granted (Detail) - 2degrees - Employee Stock Option	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	27.50%	25.00%
Expected term (in years)	4 years 9 months 18 days
Risk free interest rate	1.03%
Risk free interest rate, minimum		1.99%
Risk free interest rate, maximum		2.09%
Expected dividend yield	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)		2 years 9 months
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)		3 years 11 months 8 days

Equity-Based Compensation - Sum

Equity-Based Compensation - Summary of Changes in Outstanding Options (Detail) - 2degrees $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Outstanding at December 31, 2019 | shares	26,575,000
Options, Forfeited | shares	(200,000)	[1]
Options, Redeemed | shares	(650,000)	[1]
Options, Outstanding at December 31, 2020 | shares	25,700,000
Options, Exercisable at December 31, 2020 | shares	24,425,000
Weighted- Average Exercise Price per Unit, Outstanding at December 31, 2019 | $ / shares	$ 1.46
Weighted- Average Exercise Price per Unit, Forfeited | $ / shares	1.56	[1]
Weighted- Average Exercise Price per Unit, Redeemed | $ / shares	1.24	[1]
Weighted- Average Exercise Price per Unit, Outstanding at December 31, 2020 | $ / shares	1.47
Weighted- Average Exercise Price per Unit, Exercisable at December 31, 2020 | $ / shares	$ 1.46
Weighted-Average Remaining Contractual Term (in Years), Outstanding at December 31, 2020	2 years 8 months 12 days
Weighted-Average Remaining Contractual Term (in Years), Exercisable at December 31, 2020	2 years 6 months
Aggregate Intrinsic Value, Outstanding at December 31, 2020 | $	$ 27,077
Aggregate Intrinsic Value, Exercisable at December 31, 2020 | $	$ 26,261
[1]	Exercise price of certain Options redeemed and forfeited are denominated in NZD and were translated into USD at the exchange rate on the grant date of the related Options.

Equity - Additional Information

Equity - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)shares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)shares	Dec. 31, 2018$ / shares	Dec. 31, 2020$ / shares
Class of Stock [Line Items]
Common Stock shares authorized, unlimited	Unlimited		Unlimited
Common stock shares, outstanding	59,126,613	59,126,613	58,451,931	58,451,931
Increase (decrease) in issued common shares	674,682
Common stock, voting rights	one vote for each share
Special voting Share, voting right	one vote per Class C Unit held
Special voting Share outstanding	1	1
Special voting Share issued	1	1
Special voting per share, dissolution right | $ / shares		$ 1
Warrants outstanding	13,402,685	13,402,685
Warrant exercise price | $ / shares							$ 11.50
Forfeiture date of common shares subject to forfeiture	Feb. 7, 2022
Common shares subject to forfeiture	1,675,336	1,675,336
Minimum closing price of common shares subject to forfeiture | $ / shares							$ 13
Dividend paid per common share | $ / shares				$ 0.02		$ 0.02
Dividends payable, date to be Paid, Year			2019	2019	2018	2018
Dividends payable, date Declared			Apr. 2, 2019		Apr. 2, 2018
Dividends payable, date of Record			Apr. 16, 2019		Apr. 16, 2018
Common Share issued through dividend reinvestment plan			72,557		34,734
Purchase price as a percentage of market price	95.00%
Cash dividend | $	$ 11,680		$ 8,437		$ 7,573
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Outstanding unvested RSUs	3,339,036	3,339,036	2,490,277	2,490,277
Trilogy LLC | Trilogy International Partners LLC
Class of Stock [Line Items]
Equity ownership percentage by parent	69.10%	69.10%
Increase in ownership percentage	0.20%
Class C Units | Trilogy LLC
Class of Stock [Line Items]
Increase (decrease) in issued common shares	44,985		37,298
Distribution in units			259,760		137,256
Common units outstanding	26,426,191	26,426,191	26,381,206	26,381,206
Class C Units | Trilogy LLC | Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Outstanding unvested RSUs	48,033	48,033	96,065	96,065
Vesting period	4 years
Class A Units | Trilogy LLC
Class of Stock [Line Items]
Common units outstanding	157,682,319	157,682,319
Class B Units | Trilogy LLC
Class of Stock [Line Items]
Increase (decrease) in issued common shares	674,682		738,095
Common units outstanding	59,126,613	59,126,613	58,451,931	58,451,931
Shareholders that did not participate in the dividend reinvestment plan
Class of Stock [Line Items]
Cash dividend | $			$ 800		$ 700
Other current liabilities and accrued expenses | Warrants
Class of Stock [Line Items]
Warrant liability | $	$ 200	$ 200	$ 100	$ 100

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) - Components of Accumulated Other Comprehensive Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ 4,415	$ 3,428
Other comprehensive income	5,520	986
Unrealized net gain related to short-term investments	1	1
Net current period other comprehensive income	5,521	987
Balance	9,936	4,415
Cumulative Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	4,415	3,429
Other comprehensive income	5,520	986
Net current period other comprehensive income	5,520	986
Balance	9,935	4,415
Unrealized Gains and Losses on Derivative Instruments and Short-term Investments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance		(1)
Unrealized net gain related to short-term investments	1	1
Net current period other comprehensive income	1	$ 1
Balance	$ 1

Non-controlling interests (Deta

Non-controlling interests (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Noncontrolling Interest [Line Items]
Non-controlling interest	$ 42,566	$ 55,488
2degrees
Noncontrolling Interest [Line Items]
Non-controlling interest	39,903	39,223
Nueva Tel
Noncontrolling Interest [Line Items]
Non-controlling interest	39,744	45,122
Trilogy LLC
Noncontrolling Interest [Line Items]
Non-controlling interest	(36,288)	(28,159)
Salamanca Solutions International LLC
Noncontrolling Interest [Line Items]
Non-controlling interest	$ (793)	$ (698)

Non-controlling interests - Add

Non-controlling interests - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Noncontrolling Interest [Line Items]
Dividends declared and paid	$ 11,680	$ 8,437	$ 7,573
2degrees
Noncontrolling Interest [Line Items]
Dividends declared and paid	6,600	0	0
Nueva Tel
Noncontrolling Interest [Line Items]
Dividends declared and paid	$ 5,100	$ 7,700	$ 6,800

Revenue From Contract With Cust

Revenue From Contract With Customer - Summary of disaggregation of revenue (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 610,299	$ 693,927	$ 798,175
Postpaid Wireless
Disaggregation of Revenue [Line Items]
Revenues	243,835	251,754
Prepaid Wireless
Disaggregation of Revenue [Line Items]
Revenues	158,172	191,601
Wireline Service
Disaggregation of Revenue [Line Items]
Revenues	83,545	69,317	61,804
Equipment Sales
Disaggregation of Revenue [Line Items]
Revenues	106,259	157,506	$ 221,610
Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues	18,488	23,749
New Zealand
Disaggregation of Revenue [Line Items]
Revenues	458,858	486,380
New Zealand | Postpaid Wireless
Disaggregation of Revenue [Line Items]
Revenues	174,000	170,371
New Zealand | Prepaid Wireless
Disaggregation of Revenue [Line Items]
Revenues	91,528	88,771
New Zealand | Wireline Service
Disaggregation of Revenue [Line Items]
Revenues	83,545	69,317
New Zealand | Equipment Sales
Disaggregation of Revenue [Line Items]
Revenues	101,860	149,103
New Zealand | Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues	7,925	8,818
Bolivia
Disaggregation of Revenue [Line Items]
Revenues	151,001	206,804
Bolivia | Postpaid Wireless
Disaggregation of Revenue [Line Items]
Revenues	69,835	81,383
Bolivia | Prepaid Wireless
Disaggregation of Revenue [Line Items]
Revenues	66,644	102,830
Bolivia | Equipment Sales
Disaggregation of Revenue [Line Items]
Revenues	4,399	8,403
Bolivia | Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues	10,123	14,188
Other Country
Disaggregation of Revenue [Line Items]
Revenues	440	743
Other Country | Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues	$ 440	$ 743

Revenue From Contract With Cu_2

Revenue From Contract With Customer - Summary of changes in contract with customer assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Change in Contract with Customer, Asset [Abstract]
Beginning balance	$ 3,044	$ 5,231
Increase resulting from new contracts	1,790	3,957
Contract assets reclassified to a receivable or collected in cash	(3,397)	(6,145)
Foreign currency translation	57	1
Ending balance	$ 1,494	$ 3,044

Revenue From Contract With Cu_3

Revenue From Contract With Customer - Summary of changes in the contract with customer liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Change in Contract with Customer, Liability [Abstract]
Balance	$ 20,237	$ 18,966
Net increase in deferred revenue	24,101	19,489
Revenue recognized related to the balance existing at January 1	(18,554)	(18,100)
Foreign currency translation	1,602	(118)
Balance	$ 27,386	$ 20,237

Revenue From Contract With Cu_4

Revenue From Contract With Customer - Summary of contract costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Balance	$ 15,798	$ 3,050
Incremental costs of obtaining and contract fulfilment costs	15,969	19,519
Amortization and impairment included in operating costs	(13,372)	(6,930)
Foreign currency translation	1,191	159
Balance	$ 19,586	$ 15,798

Revenue From Contract With Cu_5

Revenue From Contract With Customer - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue remaining performance obligations	$ 7.1
Portion of the remaining performance obligations that is current	79.00%
Impairment losses recognized on capitalized contract	$ 1	$ 0
Minimum | Accounting Standards Update 2014-09 [Member] | Deferred Contract Costs [Member]
Capitalized contract cost amortization period	1 year
Maximum | Accounting Standards Update 2014-09 [Member] | Deferred Contract Costs [Member]
Capitalized contract cost amortization period	3 years

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Change in fair value of warrant liability	$ 49	$ (1)	$ (6,361)

Earnings Per Share - Basic and

Earnings Per Share - Basic and Diluted Net Loss Per Unit (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Net (loss) income attributable to TIP Inc.	$ (47,787)	$ 2,878	$ (20,205)
Basic weighted average Common Shares outstanding	57,671,818	56,629,405	53,678,914
Basic net (loss) income per share	$ (0.83)	$ 0.05	$ (0.38)
Net (loss) income attributable to TIP Inc.	$ (47,787)	$ 2,878	$ (20,205)
Add back: Net loss attributable to Class C Units - Redeemable for Common Shares	0	0	(11,996)
Net (loss) income attributable to TIP Inc. and Class C Units	$ (47,787)	$ 2,878	$ (32,201)
Basic weighted average Common Shares outstanding	57,671,818	56,629,405	53,678,914
Unvested RSUs	0	157,940	0
Weighted average Class C Units - Redeemable for Common Shares	0	0	28,514,587
Diluted weighted average Common Shares outstanding	57,671,818	56,787,345	82,193,501
Diluted net (loss) income per share	$ (0.83)	$ 0.05	$ (0.39)

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Weighted Average Dilutive Effect of Common Shares (Detail) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common Shares excluded from calculation of diluted net (loss) income per share	44,477,938	42,688,047	16,896,803
Class C Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common Shares excluded from calculation of diluted net (loss) income per share	26,429,030	26,439,817	0
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common Shares excluded from calculation of diluted net (loss) income per share	13,402,685	13,402,685	13,402,685
Forfeitable Founders Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common Shares excluded from calculation of diluted net (loss) income per share	1,675,336	1,675,336	1,675,336
Unvested RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common Shares excluded from calculation of diluted net (loss) income per share	2,922,854	1,074,144	1,674,684
Unvested Class C Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Common Shares excluded from calculation of diluted net (loss) income per share	48,033	96,065	144,098

Leases - Summary of Components

Leases - Summary of Components of Lease cost (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Lease, Cost [Abstract]
Operating lease cost	$ 36,700
Financing lease cost:
Amortization of right-of-use assets	1,190
Interest on lease liabilities	435
Total net lease cost	$ 38,325

Leases - Summary of Component_2

Leases - Summary of Components of Lease cost (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 36,700
Short term lease costs	5,900
Cost of Sales [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	30,400
Selling and Marketing Expense [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	2,600
General and Administrative Expense [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 3,700

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Total rental expense for operating leases	$ 25.6	$ 22.1

Leases - Schedule of Balance Sh

Leases - Schedule of Balance Sheet Information Related to Leases (Detail) $ in Thousands	Dec. 31, 2020USD ($)
Assets
Operating	$ 155,996
Operating Lease, Right-of-Use Asset, Statement of Financial Position	Operating
Financing	$ 4,473
Finance Lease, Right-of-Use Asset, Statement of Financial Position	Property and equipment, net
Total lease assets	$ 160,469
Current liabilities
Operating	$ 17,900
Operating Lease, Liability, Current, Statement of Financial Position	Operating
Financing	$ 1,542
Finance Lease, Liability, Current, Statement of Financial Position	us-gaap:LongTermDebtCurrent
Long-term liabilities
Operating	$ 138,478
Operating Lease, Liability, Noncurrent, Statement of Financial Position	Operating
Financing	$ 3,607
Finance Lease, Liability, Noncurrent, Statement of Financial Position	Debt, noncurrent
Total lease liabilities	$ 161,527

Leases - Schedule of Cash Flow

Leases - Schedule of Cash Flow Information Related to Leases (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases	$ 26,848
Operating cash flows for finance leases	435
Financing cash flows for finance leases	1,349
Supplemental lease cash flow disclosures
Right-of-use-assets obtained in exchange for new operating lease liabilities	10,018
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 1,822

Leases - Summary of Additional

Leases - Summary of Additional Information Related to the leases (Detail)	Dec. 31, 2020
Schedule Of Additional Information Related To The Leases [Abstract]
Weighted- average remaining lease term - operating leases	9 years
Weighted- average remaining lease term - finance leases	5 years
Weighted- average discount rate - operating leases	7.00%
Weighted- average discount rate - finance leases	9.70%

Leases - Summary of Maturities

Leases - Summary of Maturities of Lease Liabilities (Detail) $ in Thousands	Dec. 31, 2020USD ($)
Schedule Of Maturities Of Lease Liabilities Table [Line Items]
2021	$ 27,933
2022	25,639
2023	24,524
2024	23,784
2025	23,201
Thereafter	84,959
Total lease payments	210,040
Less interest	(53,662)
Present value of lease liabilities	156,378
Less current obligation	(17,900)
Long-term obligation at December 31, 2020	138,478
2021	1,979
2022	1,332
2023	762
2024	585
2025	538
Thereafter	1,675
Total lease payments	6,871
Less interest	(1,722)
Present value of lease liabilities	5,149
Less current obligation	(1,542)
Long-term obligation at December 31, 2020	$ 3,607

Leases - Schedule of Estimated

Leases - Schedule of Estimated Future Minimum Lease Payments (Detail) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 25,148
2021	24,245
2022	21,861
2023	20,796
2024	20,126
Thereafter	88,361
Total	$ 200,537

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions, $ in Millions	Oct. 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2020NZD ($)	Nov. 30, 2020	Jun. 30, 2020	Sep. 30, 2018USD ($)	Apr. 30, 2013USD ($)
Commitments and Contingencies [Line Items]
Service commitment period				96 months
Other Assets | RBI2 Agreement | Joint Venture [Member]
Commitments and Contingencies [Line Items]
Other Long-term Investments				$ 9.9	$ 3.6
2degrees | RBI2 Agreement | Joint Venture [Member]
Commitments and Contingencies [Line Items]
Investments in a joint venture during the period				5.4	3.4
2degrees | New Zealand
Commitments and Contingencies [Line Items]
Future rent expense expected for 12 years				$ 56			$ 40
Operating lease term									12 years
2degrees | New Zealand | Handset Purchase Commitment
Commitments and Contingencies [Line Items]
Long term Commitment,Period		3 years
2degrees | New Zealand | 1800 MHz and 2100 MHz Spectrum
Commitments and Contingencies [Line Items]
Date by which the commitment must be met			2022-11
Lease contracts, additional renewal, term								18 years
Renewable license contract - renewal term	18 years
Spectrum licenses, commencing year		2021
Renewable license contract - full term	20 years
The initial date that installment payments begin		2023-01
Nueva Tel
Commitments and Contingencies [Line Items]
Operating lease term				10 years			10 years
Nueva Tel | Bolivia | Accrued Liabilities | Delays in Making Repairs to Public Telephone Equipment
Commitments and Contingencies [Line Items]
Accrued estimated loss contingency											$ 2.2
Interest on the fine imposed											$ 0.1
Nueva Tel | Bolivia | ATT | 4GLicense
Commitments and Contingencies [Line Items]
Number of location committed				339			339
Date by which the commitment must be met				2022-05
Nueva Tel | Bolivia | ATT | Accrued Liabilities | Outages [Member]
Commitments and Contingencies [Line Items]
Accrued estimated loss contingency				$ 4.5	$ 4.5					$ 4.5
Fine imposed						$ 4.5

Commitments and Contingencies_2

Commitments and Contingencies - New Zealand Purchase Commitments (Detail) - New Zealand $ in Thousands	Dec. 31, 2020USD ($)
Long-term Purchase Commitment [Line Items]
2021	$ 113,592
2022	86,658
2023	28,140
2024	15,894
2025	$ 9,582

Commitments and Contingencies_3

Commitments and Contingencies - Bolivia Purchase Commitments (Detail) - Bolivia $ in Thousands	Dec. 31, 2020USD ($)
Long-term Purchase Commitment [Line Items]
2021	$ 18,817
2022	2,358
2023	2,110
2024	2,110
2025	$ 2,110

Income Taxes - Components of In

Income Taxes - Components of Income (Loss) From Continuing Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Loss From Operations Before Provision Benefit For Income Taxes [Line Items]
United States	$ (45,834)	$ (42,578)	$ (42,461)
Loss before income taxes	(56,595)	(16,774)	(26,841)
CANADA
Income Loss From Operations Before Provision Benefit For Income Taxes [Line Items]
Foreign	(514)	(578)	5,934
All Other Foreign
Income Loss From Operations Before Provision Benefit For Income Taxes [Line Items]
Foreign	$ (10,247)	$ 26,382	$ 9,686

Income Taxes - Components of _2

Income Taxes - Components of Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current:
United States	$ 275	$ 125	$ 350
Current Income Tax Expense Total	7,795	23,859	7,498
Deferred:
Deferred Income Tax Expense (Benefit)	15,297	(64,655)	(2,609)
Total	23,092	(40,796)	4,889
All Other Foreign
Current:
Foreign	7,520	23,734	7,148
Deferred:
Foreign	$ 15,297	$ (64,655)	$ (2,609)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Valuation allowance	$ 49,706	$ 25,348
US NOL Carryforwards Generated Prior to December 31 2017 [Member]
Income Taxes [Line Items]
Tax credit carryforward, limitations on use	20 years
US NOL Carryforwards Generated After December 31 2017 [Member]
Income Taxes [Line Items]
Tax credit carryforward, limitations on use	indefinitely
UNITED STATES
Income Taxes [Line Items]
Statutory income tax rate	21.00%
Net operating loss carryforward	$ 55,000
CANADA
Income Taxes [Line Items]
Statutory income tax rate	25.00%
Net operating loss carryforward	$ 12,000
Tax credit carryforward, limitations on use	20 years
New Zealand
Income Taxes [Line Items]
Net operating loss carryforward	$ 30,000
BOLIVIA
Income Taxes [Line Items]
Net operating loss carryforward	24,000
Increase (decrease) in valuation allowance	$ 20,000
Tax credit carryforward, limitations on use	3 years
2degrees
Income Taxes [Line Items]
Statutory income tax rate	28.00%
Nueva Tel
Income Taxes [Line Items]
Statutory income tax rate	25.00%
Valuation allowance	$ 11,400
Potential income tax effects	$ 1,000	$ 1,000	$ 1,000	$ 1,000	$ 1,000	$ 1,000	$ 1,000

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of Provision of Income Taxes [Line Items]
Earnings attributable to non-tax paying entities	$ 3,650	$ 3,502	$ 3,815
Foreign rate differential	2,032	1,878	714
Change in valuation allowance	24,336	(45,037)	19,398
Effect of intercompany asset transfer			(23,484)
Impact of tax law changes			7,237
Foreign withholding tax incurred	3,377	1,316	2,259
Withholding taxes on unrepatriated foreign earnings	(6,149)	(2,281)	(1,212)
Inflation adjustment	(1,285)	(1,824)	(2,235)
Permanent adjustments	2,959	3,322	503
Foreign exchange translation		30	2,668
Other - net	8,321	2,492	1,936
Total	23,092	(40,796)	4,889
CANADA
Reconciliation of Provision of Income Taxes [Line Items]
Income tax benefit at Canadian federal rate	$ (14,149)	$ (4,194)	$ (6,710)

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets And Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Intangible assets	$ 8,272	$ 9,457
Fixed assets	12,980	17,540
Bad debt allowance	7,601	5,332
NOL and foreign tax credit carryforwards	30,790	23,920
Accrued liabilities	11,661	9,106
Excess business interest expense	12,282	9,489
Equity based compensation	3,484	2,678
Tower sale deferred gain		13,758
Tower sale financing obligation	1,155	4,198
Operating lease liability	40,444
Other	4,206	7,786
Subtotal	132,875	103,264
Less: valuation allowance	(49,706)	(25,348)
Total net deferred tax assets	83,169	77,916
Contract asset	(5,631)	(4,914)
Right of use asset	(39,964)
Withholding taxes on unrepatriated foreign earnings	(7,967)	(9,523)
Total deferred tax liabilities	(53,562)	(14,437)
Net deferred tax asset	29,607	63,479
Classified on the balance sheet as:
Deferred tax asset	37,573	73,216
Deferred tax liability	(7,966)	(9,737)
Total net deferred tax assets	$ 29,607	$ 63,479

Income Taxes - Schedule of Open

Income Taxes - Schedule of Open Tax Year for Examination By Jurisdiction (Detail)	12 Months Ended
	Dec. 31, 2020
New Zealand | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2015
New Zealand | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2020
Bolivia | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2014
Bolivia | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2020
UNITED STATES | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2017
UNITED STATES | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2020
CANADA | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2016
CANADA | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2020

Income Taxes - Schedule of Supp

Income Taxes - Schedule of Supplemental Cash Flow Disclosure (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income and withholding tax paid	$ 16,019	$ 11,874	$ 15,217

Segment Information - Additiona

Segment Information - Additional Information (Detail) - Segment	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information [Line Items]
Number of reportable segments	2
Minimum
Segment Reporting Information [Line Items]
Concentration risk percentage of total revenues	10.00%	10.00%	10.00%
Equipment Sales | New Zealand | Sales Revenue, Net [Member] | New Zealand Retail Reseller
Segment Reporting Information [Line Items]
Concentration risk percentage of total revenues			12.00%

Segment Information - Financial

Segment Information - Financial Information of Reportable Operating Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues	$ 610,299	$ 693,927	$ 798,175
Loss before income taxes	(56,595)	(16,774)	(26,841)
Equity-based compensation	(5,637)	(4,041)	(5,856)
Acquisition and other nonrecurring costs	(2,360)	(6,946)	(4,002)
Depreciation, amortization and accretion	106,971	109,845	111,889
Gain (loss) on disposal of assets and sale-leaseback transaction	2,525	11,169	(1,346)
Capital expenditures	77,331	85,212	82,924
Interest expense	(46,517)	(45,988)	(45,913)
Assets	989,031	838,627
Change in fair value of warrant liability	(49)	1	6,361
Debt modification and extinguishment costs			(4,192)
Other, net	(4,611)	555	(4,682)
New Zealand
Segment Reporting Information [Line Items]
Revenues	458,858	486,380
Bolivia
Segment Reporting Information [Line Items]
Revenues	151,001	206,804
Operating Segments | New Zealand
Segment Reporting Information [Line Items]
Revenues	458,858	486,380	556,410
Adjusted EBITDA	111,446	106,308	90,396
Depreciation, amortization and accretion	64,635	64,197	66,160
Capital expenditures	65,060	59,555	53,085
Assets	602,568	496,270
Operating Segments | Bolivia
Segment Reporting Information [Line Items]
Revenues	151,001	206,804	240,941
Adjusted EBITDA	6,613	42,475	65,531
Depreciation, amortization and accretion	41,907	44,944	45,107
Capital expenditures	12,251	25,636	29,659
Assets	340,436	331,538
Corporate, Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Revenues	440	743	824
Loss before income taxes	(11,034)	(10,462)	(11,249)
Depreciation, amortization and accretion	429	704	622
Capital expenditures	20	21	$ 180
Assets	$ 46,027	$ 10,819

Segment Information - Revenues

Segment Information - Revenues by Product or Service (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting Information [Line Items]
Revenues	$ 610,299	$ 693,927	$ 798,175
Wireless Service
Segment Reporting Information [Line Items]
Revenues	411,450	457,192	500,327
Wireline Service
Segment Reporting Information [Line Items]
Revenues	83,545	69,317	61,804
Equipment And Supplies Sales
Segment Reporting Information [Line Items]
Revenues	106,259	157,506	221,610
Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues	9,045	9,912	14,434
New Zealand
Segment Reporting Information [Line Items]
Revenues	458,858	486,380
New Zealand | Wireline Service
Segment Reporting Information [Line Items]
Revenues	83,545	69,317
Bolivia
Segment Reporting Information [Line Items]
Revenues	151,001	206,804
Operating Segments | New Zealand
Segment Reporting Information [Line Items]
Revenues	458,858	486,380	556,410
Operating Segments | New Zealand | Wireless Service
Segment Reporting Information [Line Items]
Revenues	266,630	261,218	265,947
Operating Segments | New Zealand | Wireline Service
Segment Reporting Information [Line Items]
Revenues	83,545	69,317	61,804
Operating Segments | New Zealand | Equipment And Supplies Sales
Segment Reporting Information [Line Items]
Revenues	101,860	149,103	217,015
Operating Segments | New Zealand | Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues	6,823	6,742	11,644
Operating Segments | Bolivia
Segment Reporting Information [Line Items]
Revenues	151,001	206,804	240,941
Operating Segments | Bolivia | Wireless Service
Segment Reporting Information [Line Items]
Revenues	144,820	195,974	234,380
Operating Segments | Bolivia | Equipment And Supplies Sales
Segment Reporting Information [Line Items]
Revenues	4,399	8,403	4,595
Operating Segments | Bolivia | Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues	1,782	2,427	1,966
Corporate, Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Revenues	440	743	824
Corporate, Reconciling Items and Eliminations | Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues	$ 440	$ 743	$ 824

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 31, 2013	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Nueva Tel
Related Party Transaction [Line Items]
Other expenses		$ 600	$ 600	$ 900
Other revenue		400	500	400
Nueva Tel | Installment Plan Agreement
Related Party Transaction [Line Items]
Amount receivable due from related Parties		800
Nueva Tel | Reduction to cost of service | Third Party Service Provider
Related Party Transaction [Line Items]
Other revenue		1,200	1,300	1,100
Salamanca Solutions
Related Party Transaction [Line Items]
Increase in net income (loss)		(40)	49	(150)
Salamanca Solutions | Class C Units | Trilogy LLC | SHC and Three former Trilogy LLC Executives
Related Party Transaction [Line Items]
Stock repurchased	2,140
Percentage of Equity Interest in Subsidiary Transferred	80.00%
Trilogy LLC Founders
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		0	$ 49	$ 23
New Island Cellular LLC | Trilogy LLC
Related Party Transaction [Line Items]
Aggregate principal amount		6,200
SG Enterprises II LLC | Trilogy International South Pacific LLC | Trilogy International South Pacific LLC 2022 Notes
Related Party Transaction [Line Items]
Payments to acquire notes		$ 7,000