Trilogy International Partners (TLLYF) 20-F 30 Mar 22 2021 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
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 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, Country	US
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98004
Document Annual Report	true
Document Transition Report	false
Document Registration Statement	false
Entity Common Stock, Shares Outstanding	86,461,484
Title of 12(g) Security	Common Shares, no par value
Document Accounting Standard	U.S. GAAP
Auditor Name	GRANT THORNTON LLP
Auditor Firm ID	248
Auditor Location	Bellevue, Washington
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Scott Morris
Entity Address, Address Line One	155 108th Avenue NE
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Bellevue
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	98004
City Area Code	425
Local Phone Number	458-5900
Contact Personnel Fax Number	458-5998

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 53,486	$ 71,212
Restricted cash	1,524	31,313
Short-term investments		9,987
Accounts receivable, net	61,073	55,445
Equipment Installment Plan ("EIP") receivables, net	41,663	43,538
Inventory	10,918	14,612
Prepaid expenses and other current assets	32,175	28,833
Total current assets	200,839	254,940
Property and equipment, net	307,085	362,919
Operating lease right-of-use assets, net	120,414	155,996
License costs and other intangible assets, net	61,377	85,493
Goodwill	9,689	10,223
Long-term EIP receivables	34,537	37,252
Deferred income taxes	23,890	37,573
Other assets	46,036	44,635
Total assets	803,867	989,031
Current liabilities:
Accounts payable	27,171	19,906
Construction accounts payable	22,466	16,483
Current portion of debt and financing lease liabilities	31,589	21,001
Customer deposits and unearned revenue	25,851	27,386
Short-term operating lease liabilities	19,315	17,900
Other current liabilities and accrued expenses	99,231	116,433
Total current liabilities	225,623	219,109
Long-term debt and financing lease liabilities	631,685	630,755
Deferred income taxes	298	7,966
Non-current operating lease liabilities	168,437	138,478
Other non-current liabilities	23,858	31,612
Total liabilities	1,049,901	1,027,920
Commitments and contingencies
Shareholders' deficit:
Common shares and additional paid-in capital; no par value, unlimited authorized, 86,461,484 and 59,126,613 shares issued and outstanding	486	5,978
Accumulated deficit	(288,235)	(97,369)
Accumulated other comprehensive income	6,860	9,936
Total Trilogy International Partners Inc. shareholders' deficit	(280,889)	(81,455)
Noncontrolling interests	34,855	42,566
Total shareholders' deficit	(246,034)	(38,889)
Total liabilities and shareholders' deficit	$ 803,867	$ 989,031

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, no par value
Common stock, shares authorized	Unlimited	Unlimited
Common stock, shares, issued	86,461,484	59,126,613
Common stock, shares, outstanding	86,461,484	59,126,613

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive (Loss) Income - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenues
Total revenues		$ 653,564	$ 610,299	$ 693,927
Operating expenses
Cost of equipment sales		120,885	115,804	164,543
Sales and marketing		88,835	80,301	83,142
General and administrative		123,886	112,280	121,692
Depreciation, amortization and accretion		107,241	106,971	109,845
Impairment of long-lived assets		113,844
Loss (gain) on disposal of assets and sale-leaseback transaction		1,094	(2,525)	(11,169)
Total operating expenses		773,421	615,717	665,269
Operating (loss) income		(119,857)	(5,418)	28,658
Other (expenses) income
Interest expense		(53,713)	(46,517)	(45,988)
Change in fair value of warrant liability		55	(49)	1
Debt issuance and modification costs		(7,016)
Other, net		(3,299)	(4,611)	555
Total other expenses, net		(63,973)	(51,177)	(45,432)
Loss before income taxes		(183,830)	(56,595)	(16,774)
Income tax (expense) benefit		(10,542)	(23,092)	40,796
Net (loss) income		(194,372)	(79,687)	24,022
Less: Net loss (income) attributable to noncontrolling interests		49,683	31,900	(21,144)
Net (loss) income attributable to Trilogy International Partners Inc.		(144,689)	(47,787)	2,878
Comprehensive (loss) income
Net (loss) income		(194,372)	(79,687)	24,022
Other comprehensive (loss) income:
Foreign currency translation adjustments		(10,225)	10,787	1,954
Net (loss) gain on short-term investments		(2)	2	1
Other comprehensive (loss) income		(10,227)	10,789	1,955
Comprehensive (loss) income		(204,599)	(68,898)	25,977
Comprehensive loss (income) attributable to noncontrolling interests		53,451	26,626	(22,112)
Comprehensive (loss) income attributable to Trilogy International Partners Inc.		$ (151,148)	$ (42,272)	$ 3,865
Net (loss) income attributable to Trilogy International Partners Inc. per share:
Basic (see Note 14—Earnings per Share)		$ (2.15)	$ (0.83)	$ 0.05
Diluted (see Note 14—Earnings per Share)		$ (2.15)	$ (0.83)	$ 0.05
Weighted average common shares:
Basic		67,412,546	57,671,818	56,629,405
Diluted		67,412,546	57,671,818	56,787,345
Wireless Service
Revenues
Total revenues	[1]	$ 420,275	$ 408,365	$ 455,679
Fixed broadband service revenues
Revenues
Total revenues	[1]	111,542	86,630	70,830
Equipment Sales
Revenues
Total revenues		112,872	106,259	157,506
Non-subscriber ILD and other Revenues
Revenues
Total revenues		8,875	9,045	9,912
Service
Operating expenses
Cost of service, exclusive of depreciation, amortization and accretion shown separately		$ 217,636	$ 202,886	$ 197,216
[1]	Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues.

Consolidated Statement of Share

Consolidated Statement of Shareholders' 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, 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 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
Dividends declared and paid	(11,680)			0	0			(11,680)
Dividend declared and paid, shares			0
Equity-based compensation	5,637			3,337				2,300
Net income (loss)	(79,687)				(47,787)			(31,900)
Other comprehensive 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
Dividends declared and paid	$ (5,673)							(5,673)
Equity-based compensation	3,407			3,183				224
Net income (loss)	(194,372)				(144,689)			(49,683)
Other comprehensive loss	(10,227)						(6,459)	(3,768)
Redemption of Class C Units, issuance of shares related to RSUs and other	(280)			(8,675)	(46,177)		3,383	51,189
Redemption of Class C Units, issuance of shares related to RSUs and other, shares			27,334,871
Balance at Dec. 31, 2021	$ (246,034)			$ 486	$ (288,235)		$ 6,860	$ 34,855
Balance ( in shares) at Dec. 31, 2021	86,461,484		86,461,484

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities:
Net (loss) income	$ (194,372)	$ (79,687)	$ 24,022
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Provision for doubtful accounts	8,663	13,895	11,811
Depreciation, amortization and accretion	107,241	106,971	109,845
Equity-based compensation	3,407	5,637	4,041
Impairment of long-lived assets	113,844
Loss (gain) on disposal of assets and sale-leaseback transaction	1,094	(2,525)	(11,169)
Non-cash right-of-use asset lease expense	19,245	18,699
Non-cash interest expense and debt derivative instrument charge	18,318	4,189	2,877
Settlement of cash flow hedges	(1,700)	(1,582)	(1,064)
Change in fair value of warrant liability	(55)	49	(1)
Non-cash (gain) loss from change in fair value on cash flow hedges	(4,762)	2,531	1,538
Unrealized (gain) loss on foreign exchange transactions	(607)	359	1,223
Deferred income taxes	4,314	15,293	(64,652)
Changes in operating assets and liabilities:
Accounts receivable	(15,614)	(4,716)	1,262
EIP receivables	161	(10,489)	(24,797)
Inventory	3,215	5,524	26,909
Prepaid expenses and other current assets	(3,995)	(4,776)	(5,268)
Other assets	(5,799)	(2,011)	(4,529)
Accounts payable	7,631	(8,942)	(8,133)
Operating lease liabilities	(1,556)	(16,784)
Other current liabilities and accrued expenses	(9,698)	(5,829)	(19,468)
Customer deposits and unearned revenue	(273)	5,070	1,224
Net cash provided by operating activities	48,702	40,876	45,671
Investing activities:
Purchase of property and equipment	(92,838)	(77,331)	(85,212)
Maturities and sales of short-term investments	9,987	0	1,987
Purchase of spectrum licenses and other additions to license costs	(6,735)	0	(30,693)
Purchase of short-term investments	0	(9,986)	0
Proceeds from sale-leaseback transaction	0	5,814	70,586
Other, net	(4,220)	(4,870)	(2,934)
Net cash used in investing activities	(93,806)	(86,373)	(46,266)
Financing activities:
Payments of debt, including sale-leaseback and EIP receivables financing obligations	(382,526)	(275,075)	(201,480)
Proceeds from debt	350,000	346,656	214,471
Proceeds from EIP receivables financing obligation	39,905	12,558	17,452
Dividends to shareholders and noncontrolling interests	(5,673)	(11,680)	(8,437)
Debt issuance and modification costs	(1,889)	(4,429)	(447)
Proceeds from sale-leaseback financing obligation		0	18,945
Payments of financed license obligation		0	(6,390)
Other, net	(311)	(220)	(143)
Net cash (used in) provided by financing activities	(494)	67,810	33,971
Net (decrease) increase in cash, cash equivalents and restricted cash	(45,598)	22,313	33,376
Cash, cash equivalents and restricted cash, beginning of period	102,525	78,462	44,456
Effect of exchange rate changes	(1,917)	1,750	630
Cash, cash equivalents and restricted cash, end of period	$ 55,010	$ 102,525	$ 78,462

DESCRIPTION OF BUSINESS, BASIS

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
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. See Note 20 – Subsequent Events for further information regarding pending transactions related to the New Zealand and Bolivia segments. 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. In addition, 2degrees offers fixed broadband communications services to residential and enterprise customers. As of December 31, 2021, 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 wireless broadband 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, 2021, 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 2021 and continuing 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 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 reliably estimated. In New Zealand, the government’s swift and significant response at the outset of the pandemic had an immediate impact on customer acquisition and revenues, and 2degrees undertook actions throughout 2020 and 2021 to mitigate the impact. However, as movement restrictions within New Zealand were lifted, financial results, including revenues and Segment Adjusted EBITDA (see Note 18 – Segment Information), began to improve sequentially in the latter part of 2020 and continued through 2021 as compared to the initial months of the pandemic. During the third quarter of 2021, a resurgence of COVID-19 rolled out COVID-19 In Bolivia, the consequences of COVID-19 Additionally, societal and movement restrictions in effect in Bolivia through the end of 2021 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. Periodically during 2021, certain regions in Bolivia experienced a resurgence of COVID-19 COVID-19 As it relates to NuevaTel’s long-lived assets, including property and equipment, license costs and other intangible assets, and operating lease right of-use-assets, COVID-19 In evaluating long-lived assets for recoverability, the undiscounted cash flows expected to result from the use of the asset group are compared to the carrying value of the asset group. If the undiscounted cash flows are less than the carrying value, an impairment loss is recognized to the extent that the carrying value of the asset group exceeds its fair value, considering external market participant assumptions. The Company performed a recoverability test during the third quarter of 2021 using management’s best estimate of future undiscounted cash flows and determined that the carrying value of the asset group was not recoverable. Accordingly, the Company determined an estimated fair value of the asset group and related long-lived assets using a combination of valuation techniques, including: (i) a discounted cash flow method, which estimates the amount and timing of net future cash flows and discounts them using a risk-adjusted rate of interest, (ii) a guideline public company method using observable public company valuation information, and (iii) a transaction-based method using observable valuations of recent merged or acquired companies in the telecommunications industry. The fair values of the long-lived assets included within the asset group were further determined using various valuation techniques applied by asset type, including observed market sales of similar assets and consideration of liquidation values and economic obsolescence factors. As a result of estimating the fair value of the asset group and comparing amounts to their carrying value, the Company recorded an impairment charge in the amount of $113.8 million during the year ended December 31, 2021. The impairment was allocated to long-lived assets in the following amounts: $42.2 million to property and equipment, $48.5 million to operating lease right-of-use Comprehensive (Loss) Income . The pre-tax impairment charge resulted in a $ million deferred tax asset which was offset by a full valuation allowance, and a $ million tax benefit as a result of the reduction to the Company’s deferred tax liability for NuevaTel’s unrepatriated earnings. NuevaTel has maintained adequate cash liquidity to date in part due to cash management efforts since the onset of the COVID-19 pandemic, resulting in $ million of cash, cash equivalents and restricted cash as of December 31, 2021. As an additional measure to preserve liquidity and support the ability to generate future cash flows, NuevaTel implemented workforce reductions in the fourth quarter of 2020 with related cost reductions continuing through the year ended December 31, 2021. Although these initiatives have tempered the impact to date, the prolonged effect of the COVID-19 pandemic has resulted in increased liquidity and cash challenges for NuevaTel regarding its ability to meet its financial obligations as they become due. Specifically, forecasted cash resources may not be sufficient to fund certain obligations due in the first half of 2022 as management continues to address issues associated with meeting such financial obligations. These actions are currently underway and include arranging extended payment terms with suppliers, further controlling costs and further limiting capital expenditures. If NuevaTel is unable to complete the aforementioned activities to a sufficient degree, NuevaTel is projected to have a cash shortfall in the coming months and as early as May 2022. Notwithstanding the above and as further discussed in Note 20 – Subsequent Events, on March 28, 2022, the Company entered into an agreement for the transfer of its equity interests in NuevaTel to a third party for a nominal purchase price. Closing is subject to Bolivian regulatory review and approval, unless such condition is waived by the purchaser. The Company will monitor the progress of the closing of the transaction and the related impact on the Company’s exposure to NuevaTel’s liquidity concerns over future periods. There is no certainty that the transaction will close or that NuevaTel’s liquidity concerns will be resolved. Liquidity: 2degrees has a bank loan facility (the “New Zealand 2023 Senior Facilities Agreement”) with a total outstanding balance of While the transaction is subject to final regulatory approval, management’s plans to complete the sale of 2degrees are considered probable to be completed based on the stage and status of the sale process as of the date of issuance of these Consolidated Financial Statements and accordingly alleviates the substantial doubt regarding the Company’s ability to continue as a going concern. 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. Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues and subscribers associated with the Company’s fixed broadband products in New Zealand and Bolivia, which may be provided using fixed line or wireless technology. As a result, fixed LTE service revenues were reclassified from Wireless service revenues and are now included as a component of Fixed broadband service revenues in our Consolidated Statements of Operations and Comprehensive (Loss) Income . This reclassification has been applied to all periods presented in these financial statements. Fixed LTE service revenues reclassified to Fixed broadband service revenues were $5.1 million, $3.1 million and $1.5 million for the years ended December 31, 2021, 2020 and 2019, respectively. This change had no impact on total revenues or net loss for any period presented. Significant Accounting Policies Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates 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 $52.8 million and $64.5 million as of December 31, 2021 and 2020, respectively. Of these balances, $36.4 million and $30.2 million was held by 2degrees and $16.4 million and $33.9 million was held by NuevaTel, as of December 31, 2021 and 2020, respectively. The Company classifies cash as restricted when the cash is unavailable for use in general operations. The Company had $1.5 million and $31.3 million of restricted cash as of December 31, 2021 and 2020, respectively. The restricted cash balances held by the Company at December 31, 2021 consisted primarily of cash restricted to offset current installments of debt. The restricted cash balances held by the Company at December 31, 2020 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, 2021 and 2020 consisted of the following: 2021 2020 Cash and cash equivalents $ 53,486 $ 71,212 Restricted cash 1,524 31,313 Total cash, cash equivalents and restricted cash $ 55,010 $ 102,525 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 $14.9 million and $10.7 million of Accounts receivable, net at December 31, 2021 and 2020, 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 $6.3 million and $8.8 million as of December 31, 2021 and 2020, 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 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 “EIP Purchaser”) and financial institutions that lend capital to the EIP 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 EIP 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, 2021, 2020 and 2019 was $0.9 million, $0.8 million and $1.1 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. Leases (effective January 1, 2020): 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 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. Right-of-use non-cancellable We have certain lease arrangements with non-lease Non-lease 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 applicable 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. As discussed under “Impact of COVID-19 right-of-use Comprehensive (Loss) Income . The pre-tax impairment charge resulted in a $ million deferred tax asset which was offset by a full valuation allowance, and a $ million tax benefit as a result of the reduction to the Company’s deferred tax liability for NuevaTel’s unrepatriated earnings. For further information, see “Impact of COVID-19 on our Business” above. There were no events or changes in circumstances that indicated impairment should be recorded for long-lived assets for the fiscal years ended December 31, 2020 and 2019. 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. Cloud computing arrangements that are service contracts: The Company has entered into hosted cloud computing arrangements that are considered to be service contracts and has deferred certain development costs related to implementing the cloud computing arrangements . As of December 31, 2021 and 2020, the Company had net deferred implementation costs of $9.7 million and $5.6 million, respectively, which were primarily included in Other assets. A portion of the deferred balances relate to the implementation of a new enterprise resource planning system at 2degrees, which will replace certain of its existing core financial systems. The Company amortizes the implementation costs over the service contract period of the hosting arrangement. Amortization expense for the implementation costs was $ million for the year ended December 31, 2021 and is included within General and administrative expenses. Amortization expense for the implementation costs was t significant for the year ended December 31, 2020. There was amortization of the implementation costs for the year ended December 31, 2019. 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, 2021 and 2020, 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 assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk. 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 $0.1 million and $0.2 million as of December 31, 2021 and 2020, 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 Oper a Required Distributions: Prior to the redemption in October 2021 of Trilogy LLC Class C Units (the “Class C Units”), Trilogy LLC was 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, 2021, 2020 and 2019; therefore, no tax distributions were made to its members related to these tax years. See Note 10 – Equity. Revenue Recognition: The Company derives its revenues primarily from wireless servic

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 2 – PROPERTY AND EQUIPMENT As of December 31, 2021 As of December 31, 2020 Land, buildings and improvements $ 14,381 $ 10,022 Wireless communication systems 536,986 879,209 Furniture, equipment, vehicles and software 172,534 221,943 Construction in progress 58,046 40,602 781,947 1,151,776 Less: accumulated depreciation (474,862 ) (788,857 ) Property and equipment, net $ 307,085 $ 362,919 Depreciation expense was $95.0 million, $93.6 million and $92.6 million for the years ended December 31, 2021, 2020 and 2019, respectively. Advances to equipment vendors are included in Other assets and totaled $2.6 million and $5.7 million as of December 31, 2021 and 2020, respectively. In 2021, the Company recorded an impairment to Property and equipment, net of $42.2 million and removed previously recorded accumulated depreciation against the related asset cost balance for the impaired asset categories. See Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies for additional information. 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, gains of $5.6 million and $10.1 million were recognized in Loss (gain) on disposal of assets and sale-leaseback transaction for the years ended December 31, 2020 and 2019, respectively. 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 $4.2 million and $4.5 million of financing obligations outstanding as of December 31, 2021 and December 31, 2020, respectively, as certain towers included in the transaction did not meet the criteria for sale-leaseback accounting due to continuing involvement by NuevaTel. In connection with the adoption of ASU 2016-02 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 million of the deferred gain was recognized. In connection with the adoption of the new lease standard, the deferred gain was recognized to Accumulated deficit and Noncontrolling interests as of January 1, 2020. 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) Income 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 gross annual tower operating lease rent obligation and its gross annual tower financing lease rent obligation are $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 $11.9 million, $11.6 million and $6.0 million in gross rent expense during the years ended Decemb er 31, 2021, 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 is being Comprehensive (Loss) Income 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, 2021 2020 Beginning balance $ 23,593 $ 20,971 Revisions in estimated cash flows (2,011 ) — Additional accruals 126 371 Foreign currency translation (1,084 ) 1,344 Accretion 1,773 1,525 Disposals (239 ) (618 ) Ending balance $ 22,158 $ 23,593 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, 2021, the revisions in estimated cash flows resulted in a net decrease in the ARO liability and corresponding assets, net of accumulated depreciation of $2.0 million. During the year ended December 31, 2020, there were no revisions in estimated cash flows. The corresponding assets, net of accumulated depreciation, related to AROs were $2.3 million and $5.8 million as of December 31, 2021 and 2020, respectively. Supplemental Cash Flow Disclosure: The Company acquired $0.3 million, $1.8 million and $2.8 million of property and equipment through current and long-term debt during the years ended December 31, 2021, 2020 and 2019, 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 o f Cash F lows of ($4.2) million, $10.4 million and $4.8 million for the years ended December 31, 2021, 2020 and 2019, respectively.

GOODWILL, LICENSE COSTS AND OTH

GOODWILL, LICENSE COSTS AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
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, 2021 December 31, 2020 Beginning balance $ 10,223 $ 9,046 Foreign currency adjustment (534 ) 1,177 Balance at the end of the year $ 9,689 $ 10,223 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, 2021 and 2020. The Company’s license costs and other intangible assets consisted of the following: As of December 31, 2021 As of December 31, 2020 Estimated Useful Lives Gross Accumulated Net Gross Accumulated Net License costs 7 - $ 147,087 $ (85,813 ) $ 61,274 $ 225,835 $ (140,849 ) $ 84,986 Subscriber relationships 7 years 12,781 (12,678 ) 103 13,485 (12,978 ) 507 Other 6 years 1,396 (1,396 ) — 3,640 (3,640 ) — Total $ 161,264 $ (99,887 ) $ 61,377 $ 242,960 $ (157,467 ) $ 85,493 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 $10.5 million, $11.8 million and $15.8 million for the years ended December 31, 2021, 2020 and 2019, respectively. In 2021, the Company recorded an impairment to License costs and other intangible assets, net of $18.8 million and removed previously recorded accumulated amortization against the related asset cost balance for the impaired asset categories. See Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies for additional information. 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, 2021, is as follows: Years Ending December 31, 2022 $ 8,362 2023 6,255 2024 5,824 2025 5,824 2026 5,824 Thereafter 29,288 Total $ 61,377 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”) ($30.1 million based on the exchange rate at December 31, 2021). 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 % per annum. During the year ended December 31, 2019, 2degrees paid the final installment on behalf of TIRS in the total amount of $ million NZD to the government of New Zealand ($ million based on the average exchange rate in the month of payment of which $ 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, 2021
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, 2021 As of December 31, 2020 EIP receivables, gross $ 86,821 $ 92,081 Unamortized imputed discount (4,080 ) (4,588 ) EIP receivables, net of unamortized imputed discount $ 82,741 $ 87,493 Allowance for doubtful accounts (6,541 ) (6,703 ) EIP receivables, net $ 76,200 $ 80,790 Classified on the balance sheet as: As of December 31, 2021 As of December 31, 2020 EIP receivables, net $ 41,663 $ 43,538 Long-term EIP receivables 34,537 37,252 EIP receivables, net $ 76,200 $ 80,790 Of the $86.8 million EIP receivables gross amount as of December 31, 2021, $85.0 million related to 2degrees and the remaining related to NuevaTel. 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 a lower risk of delinquency and whose receivables are eligible for sale to a third party. Subprime subscribers are those with a 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 gr o As of December 31, 2021 As of December 31, 2020 Prime $ 68,761 $ 72,283 Subprime 18,060 19,798 Total EIP receivables, gross $ 86,821 $ 92,081 The EIP receivables had weighted average imputed discount rates of 7.03% and 7.15% as of December 31, 2021 and December 31, 2020, respectively. The following table shows changes in the aggregate net carrying amount of the unbilled EIP receivables: December 31, 2021 December 31, 2020 Beginning balance of EIP receivables, net $ 80,790 $ 67,510 Additions 83,846 78,554 Billings and payments (77,573 ) (60,194 ) Sales of EIP receivables (6,796 ) (7,827 ) Foreign currency translation (4,737 ) 4,851 Change in allowance for doubtful accounts and imputed discount 670 (2,104 ) Total EIP receivables, net $ 76,200 $ 80,790 Sales of EIP Receivables: 2degrees is party to 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, 2021 and 2020: December 31, 2021 December 31, 2020 EIP receivables derecognized $ 6,796 $ 7,827 Cash proceeds (5,978 ) (7,011 ) Reversal of unamortized imputed discount (436 ) (339 ) Reversal of allowance for doubtful accounts (408 ) (470 ) Pre-tax $ (26 ) $ 7 EIP Receivables Financing: 2degrees is party to an EIP receivables secured borrowing arrangement with the EIP Purchaser and financial institutions that lend capital to the EIP Purchaser. Under the arrangement, 2degrees may sell EIP receivables to the EIP 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 EIP 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 EIP 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 EIP 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 EIP Purchaser and thus the EIP Purchaser is required to be consolidated in our financial statements. 2degrees has continuing involvement with the EIP receivables transferred to the EIP Purchaser through a servicing agreement and maintains effective control by having the right to repurchase the EIP receivables or acquire the shares of the EIP 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 EIP 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 $21.9 million and million as of December 31, 2021 and 2020, respectively, related to this secured borrowing arrangement with the EIP Purchaser in Current portion of long-term debt in the Consolidated Balance Sheets. In December 2021, certain contractual terms of the 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, 2021
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES	NOTE 5 – OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES As of December 31, 2021 As of December 31, 2020 Payroll and employee benefits $ 19,945 $ 19,817 Value-added tax and other business taxes 10,958 13,638 Dealer commissions and subsidies 9,600 12,462 Income and withholding taxes 8,977 12,060 Handset purchases 4,416 11,398 Other 45,335 47,058 Other current liabilities and accrued expenses $ 99,231 $ 116,433

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2021
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. Fair Value Measurement as of December 31, 2021 Total Level 1 Level 2 Level 3 Assets: Interest rate swaps $ 2,765 $ — $ 2,765 $ — Total assets $ 2,765 $ — $ 2,765 $ — Liabilities: Forward exchange contracts $ 145 $ — $ 145 $ — Warrant liability 108 108 — — Interest rate swaps 135 — 135 — Options instruments classified as liability 2,620 — — 2,620 Total liabilities $ 3,008 $ 108 $ 280 $ 2,620 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 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 the option instruments is measured using the Black-Scholes valuation model under a consistent methodology used to measure the awards of all 2degrees service-based share options. The valuation as of December 31, 2021 additionally considered the proposed transaction price and related information from the potential 2degrees sale arrangement as discussed in Note 20 – Subsequent Events. 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, 2021 and 2020. 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, 2021 and 2020 were as follows: As of December 31, 2021 As of December 31, 2020 Carrying amount, excluding unamortized discount and deferred financing costs $ 675,448 $ 661,708 Fair value $ 662,881 $ 646,689 For fiscal year 2021 and 2020, 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, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 7 – DEBT The Company’s long-term and other debt as of December 31, 2021 and 2020 consisted of the following: As of December 31, 2021 As of December 31, 2020 Trilogy LLC 2022 Notes $ — $ 350,000 TISP 8.875% Notes 367,707 — New Zealand 2023 Senior Facilities Agreement 194,801 205,561 TISP 10.0% Notes 51,000 50,000 New Zealand EIP Receivables Financing Obligation 26,788 15,053 Bolivian Bond Debt 20,114 20,114 Bolivian 2023 Bank Loan 4,444 6,224 Bolivian Tower Transaction Financing Obligation 4,166 4,546 Bolivian 2022 Bank Loan 2,625 4,373 Other 3,803 5,837 675,448 661,708 Less: deferred financing costs (4,597 ) (6,668 ) Less: unamortized discount (7,577 ) (3,284 ) Total debt and financing lease liabilities 663,274 651,756 Less: current portion of debt and financing lease liabilities (31,589 ) (21,001 ) Total long-term debt and financing lease liabilities $ 631,685 $ 630,755 As of December 31, 2021, the future maturiti e Years Ending December 31, 2022 $ 31,589 2023 616,975 2024 7,131 2025 6,122 2026 4,207 Thereafter 9,424 Total $ 675,448 Trilogy LLC 2022 Notes: On May 2, 2017, Trilogy LLC and Trilogy International Finance Inc. 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 bore interest at a rate of 8.875% per annum and were issued at 99.506%. Interest on the Trilogy LLC 2022 Notes was payable semi-annually in arrears on May 1 and November 1. The Trilogy LLC 2022 Notes were repaid in full in June 2021 in connection with the closing of the Exchange Offer (as defined below) and the issuance of the TISP 8.875% Notes (as defined below). TISP 8.875% Notes: On May 6, 2021, Trilogy International South Pacific LLC (“TISP”) and TISP Finance, Inc. (“TISP Finance” and collectively with TISP, the “Issuers”), each indirect subsidiaries of Trilogy LLC, initiated a private offer (“Exchange Offer”) to the holders of the Trilogy LLC 2022 Notes to exchange any and all of the then-outstanding $350 million aggregate principal amount of the Trilogy LLC 2022 Notes for newly issued 8.875% senior secured notes due 2023 of the Issuers (the “TISP 8.875% Notes”). The Exchange Offer closed on June 7, 2021 and at such time eligible holders that validly tendered their Trilogy LLC 2022 Notes in the Exchange Offer prior to the “Early Tender Date” received $1,020 in principal amount of TISP 8.875% Notes per $1,000 principal amount of Trilogy LLC 2022 Notes that were tendered. Pursuant to the Exchange Offer, $346.1 million of the Trilogy LLC 2022 Notes were exchanged for an aggregate total principal of $353.1 million of TISP 8.875% Notes. Concurrently with the closing of the Exchange Offer, certain holders (the “Backstop Holders”) of Trilogy LLC 2022 Notes and the TISP 10.0% Notes (as defined below) acquired an additional aggregate principal amount of $3.9 million TISP 8.875% Notes. The Backstop Holders received $1,020 in principal amount of TISP 8.875% Notes per $1,000 of the purchase price paid for such notes. The proceeds of such purchase were used to redeem all of the remaining outstanding Trilogy LLC 2022 Notes that were not tendered in the Exchange Offer. In addition, the Backstop Holders were paid $1.9 million in backstop fees. The TISP 8.875% Notes bear interest at a rate of 8.875% per annum. Interest on the TISP 8.875% Notes is payable semi-annually in arrears on May 15 and November 15. No principal payments are due until maturity on May 15, 2023. TISP has the option of redeeming the TISP 8.875% Notes, in whole or in part, upon not less than 30 days’ and not more than 60 days’ prior notice at 100%. The TISP 8.875% Notes are guaranteed by Trilogy LLC, Trilogy International South Pacific Holdings LLC (“TISPH”), a direct subsidiary of Trilogy LLC and the direct parent of TISP, and certain other subsidiaries of Trilogy LLC, and are secured by, of the equity interests of TISPH, TISP and TISP Finance, (ii) 100% of TISP’s right, title and interest in any intercompany loan made to Trilogy LLC, and (iii) 100% of TISP’s right, title and interest in a cash collateral account in which the proceeds of any sale of NuevaTel or 2degrees Liquidity Event (as defined below) are required to be held until such time that such proceeds are used as required under the terms of the indenture governing the TISP 8.875% Notes, in each case subject to the seniority of the first-priority liens on such assets granted to the holders of the TISP 10.0% Notes. As defined in the TISP 8.875% Note indenture, a “2degrees Liquidity Event” is any of the following: 2degrees equity being publicly traded or listed on a national securities exchange, any sale by the Company of any of its equity interest in 2degrees, or the sale of all or substantially all of the assets of 2degrees. The TISP 8.875% Notes indenture further provides that the initial 2degrees Liquidity Event may not be consummated if, following such transaction, the net cash proceeds received by Trilogy LLC or its subsidiaries do not exceed million NZD, and if a 2degrees Liquidity Event is consummated, substantially all of the net cash proceeds thereof would be required to be used first to redeem the TISP 10.0% Notes and any remaining net cash proceeds would be required to be used to redeem the TISP 8.875% Notes (except that 2degrees may retain up to million NZD it receives in any such transaction). The indenture governing the TISP 8.875% Notes contains various covenants that restrict TISP, Trilogy LLC and their restricted subsidiaries from, among other things: incurring additional indebtedness, repaying other indebtedness prior to maturity, making acquisitions or investments (including in certain of our subsidiaries), creating or incurring certain liens, transferring or selling certain assets, entering into transactions with affiliates, and entering into mergers or consolidations. In particular, the covenant restricting the incurrence of additional indebtedness prohibits Trilogy LLC, TISP and their restricted subsidiaries from incurring additional indebtedness, subject to certain exceptions, such as exceptions that permit 2degrees to incur certain additional indebtedness. In general, these restrictive covenants do not apply to NuevaTel. In the event of the sale of Trilogy’s investment in NuevaTel or any distribution or dividend from NuevaTel, the net cash proceeds thereof are generally required to be used first to redeem the TISP 8.875% Notes and then any remaining net cash proceeds are required to be used to redeem the TISP 10.0% Notes. As described above, if Trilogy consummates a 2degrees Liquidity Event, the net cash proceeds thereof would be required to be used first to redeem the TISP 10.0% Notes and any remaining net cash proceeds would be required to be used to redeem the TISP 8.875% Notes (except that 2degrees may retain up to $150.0 million NZD it receives in any such transaction). In accordance with the indenture governing the TISP 8.875% Notes, if a 2degrees Liquidity Event in which the net cash proceeds received by the Company exceeded $150.0 million NZD was not consummated prior to December 31, 2021 or the TISP 8.875% Notes were not otherwise repaid in full by that date, TISP was required to issue additional TISP 8.875% Notes to each holder thereof in an aggregate principal amount equal to three percent million (a “Principal Increase Event”). In connection with the closing of the Exchange Offer, this contingent aggregate principal component was evaluated for inclusion within debt discount as a potential derivative instrument measured at fair value based on probability weighting. Based on the short time period between the closing of the Exchange Offer and the measurement date for determining whether a Principal Increase Event occurred and weighing the probability of occurrence at previous reporting dates, coupled with the potential treatment as a debt discount upon initial recording, the discount amount and related amortization of interest expense would not have a material impact and was not recorded prior to the fourth quarter of 2021. As of December 31, 2021, a 2degrees Liquidity Event had not been consummated and the TISP 8.875% Notes had not been repaid and, accordingly, the principal balance of the TISP 8.875% Notes was increased by three percent or $10.7 million. The Company recorded the $10.7 million as an increase in Long-term debt and financing lease liabilities in the Consolidated Balance Sheets along with an offsetting expense recognized in Other, net in the Consolidated Statements of Operations and Comprehensive (Loss) Income. The expense was recognized to reflect the change in fair value of the derivative instrument during the fourth quarter of 2021. The exchange of the Trilogy LLC 2022 Notes was analyzed and accounted for in accordance with the applicable accounting guidance for evaluating modifications, extinguishments and new issuances of debt. Accordingly, of the $8.9 million in fees and expenses related to the TISP 8.875% Notes offering, the $1.9 million of Backstop Holders lender fees which were paid to certain existing debt holders were recorded as a deferred financing cost and were included as a reduction within long-term debt on the Consolidated Balance Sheet s 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. The New Zealand 2023 Senior Facilities Agreement has a total available commitment of $285 million NZD ($194.8 million based on the exchange rate at December 31, 2021). 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, 2021, the $235 million NZD facility ($160.6 million based on the exchange rate at December 31, 2021), the $30 million NZD facility ($20.5 million based on the exchange rate at December 31, 2021), and the $20 million NZD facility ($13.7 million based on the exchange rate at December 31, 2021) were fully drawn. Since there is no requirement to repay the $ 20 20 s 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 on 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 3.42% as of December 31, 2021. 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, 2021, 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 2.50; 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. 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 s 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. TISP 10.0% Notes: In October 2020, TISP issued $50 million aggregate principal amount of its senior secured notes due 2022 (the “TISP 10.0% Notes”) pursuant to an agreement the terms of which were subsequently amended in June 2021 (as amended, the “Note Purchase Agreement”). The TISP 10.0% Notes bear interest at a rate of 10.0% and, as subsequently amended, mature on May 15, 2023. The TISP 10.0% Notes were issued at a 93.505% discount. Interest on the TISP 10.0% Notes is payable semi-annually in arrears on May 15 and November 15. No principal payments are due until maturity on May 15, 2023. TISP has the option of prepaying the TISP 10.0% Notes, in whole or in part, upon three (3) business days’ prior notice at 100% of the principal amount. Cash proceeds from the issuance of the TISP 10.0% 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 10.0% Notes. TISP was permitted to use any proceeds of the TISP 10.0% Notes for the payment of interest due under the TISP 8.875% Notes and to pay interest due on the TISP 10.0% Notes. The proceeds were otherwise restricted from use in general operations and the related cash balance was included in restricted cash in the Consolidated Balance Sheets as of December 31, 2020. The TISP 10.0% Notes are guaranteed by Trilogy LLC, TISPH and certain other subsidiaries of Trilogy LLC. The TISP 10.0% Notes are also secured on a first-priority basis by the collateral securing the TISP 8.875% Notes as described above. The terms applicable to the TISP 10.0% Notes are generally consistent with the terms applicable to the TISP 8.875% Notes, including those described in the summary of the TISP 8.875% Notes above as to use of proceeds of any sale of NuevaTel or a 2degrees Liquidity Event, except that the terms of the TISP 8.875% Notes related to a Principal Increase Event do not apply to the TISP 10.0% 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 proportionate As noted above, concurrently with its conducting of the Exchange Offer, TISP solicited and received consents to amend the Note Purchase Agreement. The primary purpose of the amendments was to extend the maturity date of the TISP 10.0% Notes until May 15, 2023, to permit the consummation of the transactions contemplated by the Exchange Offer, to conform the terms and conditions of the Note Purchase Agreement to be consistent with the indenture governing the TISP 8.875% Notes and to remove a requirement that the consideration payable arising from a sale of NuevaTel be at least $75.0 million. Holders of 100% of the aggregate principal amount of TISP 10.0% Notes consented to the amendments to the TISP 10.0% Notes and in exchange received an increase in their principal amount equal to $20.00 per $1,000 principal amount of TISP 10.0% Notes, resulting in an increase in the aggregate principal amount of the TISP 10.0% Notes by $1.0 million to $51.0 million. In connection with the consummation of the Exchange Offer, TISP, Trilogy LLC and the other guarantors of the TISP 8.875% Notes and the TISP 10.0% Notes, and the collateral agents for each of the TISP 8.875% Notes and the TISP 10.0% Notes, entered into a first lien intercreditor agreement that provides, among other things, that liens on the collateral securing both the TISP 8.875% Notes and the TISP 10.0% Notes will be pari passu and that all distributions in respect of such collateral will be made first, to the holders of the TISP 10.0% Notes, and second, ratably among the holders of the TISP 8.875% Notes and any other permitted first lien indebtedness. The amendments to the TISP 10.0% Notes were analyzed and accounted for in accordance with the applicable accounting guidance for evaluating modifications, extinguishments and new issuances of debt. Accordingly, $3.4 million of unamortized debt discount and deferred financing cost associated with the TISP 10.0% Notes continued to be deferred and the increase in principal of $1.0 million was recorded as a debt discount. The total deferred financing fees and discounts of $4.4 million were included as a reduction within long-term debt on the Consolidated Balance Sheet s New Zealand EIP Receivables Financing Obligation: 2degrees is party to an EIP receivables secured borrowing arrangement that enables 2degrees to sell specified EIP receivables to the EIP Purchaser. The Company evaluated the structure and terms of this arrangement and determined we are required to consolidate the EIP Purchaser in our financial statements. See Note 4 – EIP Receivables for further information. 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 EIP Purchaser. Under the arrangement, the EIP Purchaser has access to funding of million based on the exchange rate at December 31, 2021), which the EIP Purchaser can use to acquire EIP receivables from 2degrees. The amount outstanding under this arrangement was 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 $ million NZD ($ 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 EIP 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 EIP Purchaser and its lenders as current in the Consolidated Balance Sheets. The obligation of the EIP Purchaser is presented as a component of debt due to the accounting consolidation of the EIP Purchaser with the Company; however, the obligation does not constitute indebtedness under the indenture for the TISP 8.875% Notes or under the TISP 10.0% Notes because the EIP Purchaser is a separate entity whose equity is not held by the Company or its subsidiaries. The EIP Purchaser pays principal and interest to its lenders on a monthly basis with proceeds that it receives from 2degrees, which collects EIP repayments from the 2degrees subscribers whose EIP receivables were sold to the EIP Purchaser and remits such amounts to the EIP Purchaser. The EIP receivables financing obligation was due to mature in June 2023; however, in December 2021, the arrangement was amended to mature in June 2024. The outstanding obligation drawn under the 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 4.57% as of December 31, 2021. Additionally, a line fee of 0.70% is payable by the EIP Purchaser annually on the total available commitment under the arrangement, which the EIP Purchaser 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 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 The bond includes two series of indebtedness. Series A (“Series A”) was fully subscribed, has a principal balance at December 31, 2021 of $9.7 million, and bears interest at the rate of 5.8% per annum. Monthly principal repayments begin in February 2024 August 2025 September 2025 August 2028 A portion of the proceeds from the bond issuance were used to repay the then outstanding $8.3 million debt facility with Banco Nacional de Bolivia S.A., a Bolivian bank, along with a separate bank loan which had an outstanding balance of $ million. The remaining proceeds were used to fund future capital expenditures. The bonds are subject to certain financial covenants, including a debt to equity ratio and debt service ratio as calculated under local accounting standards. The debt to equity ratio was operative upon issuance of the bonds and the debt service ratio becomes operative commencing with the first quarter of 2022. The Company anticipates that the requirements under the debt service ratio covenant will not be met for the first quarter of 2022, the first period during which the covenant is operative. If the covenant is breached, NuevaTel will have a 90-day 90-day 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. 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. plus the rate established by the Central Bank in Bolivia, Tasa de Referencia, and is payable quarterly. The outstanding balance of the current and long-term portion of the Bolivian 2023 Bank Loan was 2021. The Bolivian 2023 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 whether 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. As of December 31, 2021, 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 $3.9 million, respectively. 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 , The Bolivian 2022 Bank Loan agreement contains no financial covenants and is unsecured. Interest Cost Incurred: Consolidated interest cost incurred and expensed, prior to capitalization of interest, was $54.6 million, $47.3 million and $47.1 million for the years ended December 31, 2021, 2020 and 2019, respectively. Supplemental Cash Flow Disclosure: Years Ended December 31, 2021 2020 2019 Interest paid, net of capitalized interest $ 46,495 $ 40,315 $ 42,623 Deferred Financing Costs: Deferred financing costs represent incremental direct costs of debt financing and are included in Long-term debt. As of December 31, 2021 and 2020, the balances were $4.6 million and $6.7 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 $3.9 million, $3.1 million and $2.1 million for the years ended December 31, 2021, 2020 and 2019, respectively. Covenants: As of December 31, 2021, the Company was in compliance with all of its debt covenants. Subsequent to December 31, 2021, the Company anticipates that it will not be in compliance with a covenant under the Bolivian Bond Debt; however, as discussed above, if the covenant is breached, NuevaTel will have a 90-day 90-day

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2021
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 and the New Zealand EIP receivables secured borrowing arrangement. Under these agreements, 2degrees principally receives a variable amount based on the BKBM and pays a fixed amount based on fixed rates ranging from non-current Summarized financial information for all of the aforementioned derivative financial instruments is shown below: Years Ended December 31, 2021 2020 2019 Non-cash $ 4,762 $ (2,531 ) $ (1,538 ) Net cash settlement $ 1,700 $ 1,582 $ 1,054 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, 2021, 2degrees had short-term forward exchange contracts to sell an aggregate of $4.2 million NZD and buy an aggregate of $3.0 million USD to manage exposure to fluctuations in foreign currency exchange rates. During the year ended December 31, 2021, short-term forward exchange contracts to sell an aggregate of $22.1 million NZD and buy an aggregate of $15.3 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 gain or (loss) of $0.6 million, ($0.4) million and ($1.0) million was recognized in Other, net during the years ended December 31, 2021, 2020 and 2019, respectively. The estimated settlements under these forward exchange contracts were not material as of December 31, 2021 and 2020.

EQUITY-BASED COMPENSATION

EQUITY-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2021
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 either over a four-year service period or at the end of a three-year 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, 2021 was 6,484,611 shares, which is equal to 7.5% of the aggregate number of issued and outstanding Common Shares. 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. As of December 31, 2021, 10% of the aggregate number of issued and outstanding Common Shares amounted to 8,646,148 shares and the number of Common Shares issued to insiders under the RSU Plan was 1,500,668 . The following table provides the outstanding RSUs as of December 31, 2021 and the changes in the period: RSUs Outstanding at December 31, 2020 3,339,036 Granted 2,612,488 Vested (1,127,852 ) Forfeited/Cancelled (7,132 ) Outstanding at December 31, 2021 4,816,540 The Awards had a grant date fair value of $3.0 million, $1.4 million and $2.4 million based on a price per Common Share of $1.14, $0.84 and $1.57 on the dates of the grants in 2021, 2020 and 2019, respectively. During the years ended 2021, 2020 and 2019, there were 1,028,661, 735,479 and 446,728 time-based RSU awards vested, respectively. As a result of such vesting, 781,118, 590,903 and 374,666 shares, net of the number of shares necessary to pay related taxes, were issued in those years, respectively. In 2021 and 2020, 99,191 and 99,181 performance-based RSU awards vested in those years, respectively, and in 2021 and 2020 net of the number of shares necessary to pay related taxes, were issued in those years, respectively, as a result of such vested RSUs. A s of December 31, 2021, 4,816,540 RSUs were unvested, and unrecognized compensation expense relating to RSUs was approximately $3.5 million, including $2.2 million relating to grants made in 2021. These amounts reflect time-based vesting. The Company expects to recognize the cost for unvested RSUs over a weighted-average period of 2.5 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 2021, 2020 and 2019, the Company recorded $2.9 million, $3.1 million and $3.2 million in compensation expense related to RSUs in General and administrative expenses in the Consolidated Statements of Operations and Comprehensive (Loss) Income, 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”). As of December 31, 2021, there were no remaining unvested Class C Units. 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 vested 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. During each of 2020 and 2019, 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 (Loss) Income. 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, 2021, 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 year ended December 31, 2019. There were no Options granted in the years ended December 31, 2021 and 2020. 2019 Expected volatility 27.5 % Expected term (in years) 4.80 Risk free interest rate 1.03 % Expected dividend yield 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 million of its outstanding Options that were held by employees and former employees by extending the expiration date of those Options to . The Options previously had expiration dates ranging from to . 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 $ 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 (“ASC”) 718 “Stock Compensation”. A dditionally , 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 ac counting 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 as outstanding in the table below. The fair value of these Options, included in Other current liabilities and accrued expenses, was $ 2.6 The following table provides the outstanding Options as of December 31, 2021 and the changes in the period: Options Weighted- (1) Weighted- Term Aggregate Outstanding at December 31, 2020 25,725,000 $ 1.47 Redeemed (50,000 ) 1.44 Outstanding at December 31, 2021 25,675,000 1.47 1.6 $ 18,431 Exercisable at December 31, 2021 24,375,000 $ 1.46 1.4 $ 17,978 (1) Exercise price of certain Options are denominated in NZD and were translated into USD at the exchange rate on the grant date of the related Options, which exceeds the weighted-average exercise price calculated based upon the exchange rate as of December 31, 2021 that was used to determine the aggregate intrinsic value. There were no O ended December 31, The total intrinsic value of Options redeemed during the year ended December 31, 2021 was not significant. The total intrinsic value of Options redeemed or exercised during the years ended December 31, 2020 and 2019 was Total equity-based compensation expenses under the 2degrees Option plans, net of forfeitures, of $ million, $ million and $ million were recognized in General and administrative expenses in the Consolidated Statements of Operations for the years ended December 31, 2021, 2020 and 2019, respectively. As of December 31, 2021, the Company had total unrecognized compensation costs related to the 2degrees Option plans of $0.1 million. The Company expects to recognize this cost in 2022. In connection with the pending sale of the 2degrees business, as discussed further in Note 20 – Subsequent Events, in January 2022 a notice was issued to all 2degrees option holders informing them that all outstanding options would be deemed to be exercised upon receipt of the notice and would be sold to the purchaser of 2degrees upon successful close of a sale of the 2degrees business as contemplated under the purchase agreement that was entered into in December 2021. The notice will be nullified and the deemed exercise will not occur if the 2degrees sale transaction does not close. As of December 31, 2021, the 2degrees options had not been exercised and, accordingly, the related issuance of common shares of 2degrees had not occurred. The assessment of the accounting and financial reporting impact related to the exercise notice will be performed in the first quarter of 2022.

EQUITY

EQUITY	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
EQUITY	NOTE 10 – EQUITY TIP Inc. Capital Structure TIP Inc.’s authorized share structure consisted 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, 2021, TIP Inc. had 86,461,484 Common Shares outstanding, reflecting an increase of 27,334,871 Common Shares issued during the year e Holders of Common Shares voted together as a single class with the Special Voting Share, described below, while the Special Voting Share was outstanding, 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 2021, the board of directors determined that it is in the best interests of TIP Inc. not to pay a dividend until further notice. In the event of the dissolution, liquidation or winding-up As of December 31, 2021, TIP Inc. held Common Shares upon redemption of all remaining outstanding Class C Units and the issuance of Common Shares in connection with the vested RSUs. Forfeitable Founders Shares: At December 31, 2021, there were 1,675,336 Common Shares issued and outstanding as forfeitable founders shares (“Forfeitable Founders Shares”), all of which were forfeited on February 7, 2022 pursuant to the terms of contractual arrangements and are in the process of being formally cancelled. Special Voting Share of TIP Inc.: TIP Inc. had one issued Special Voting Share held by a trustee. Holders of Class C Units, as described below, were entitled to exercise voting rights in TIP Inc. through the Special Voting Share on a basis of one vote per Class C Unit held while the Class C Units were outstanding. As of December 31, 2021, as there were no Class C Units outstanding, the Special Voting Share was redeemed and cancelled. Warrants: At December 31, 2021, 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 expired 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 $0.1 million, $0.2 million and $0.1 as of December 31, 2021, 2020 and 2019, respectively. The warrant liability was marked-to-market ( ) Income. No dividends were paid in 2021 and 2020. In 2019, 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. 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 Common Shares were issued in 2019. A total cash dividend of $0.8 million was paid to shareholders that did not participate in the dividend reinvestment plan in 2019, and the cash payment was recorded as financing activities in the Consolidated Statements of Cash Flows for the year ended December 31, 2019. 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 additional Class C Units was issued on equitably equivalent terms to the holders of the Class C Units in 2019. Trilogy LLC Capital Structure The equity interests in Trilogy LLC consisted of three classes of units; as of December 31, 2021, all Class C Units had been redeemed and TIP Inc. was the indirect owner of all of the equity interests in Trilogy LLC: Class A Units: The Class A Units of Trilogy LLC (“Class A Units”) possessed all the voting rights under the Trilogy LLC Agreement prior to the redemption of all of the Class C Units described below, but had only nominal economic value and no right to participate in the appreciation of the economic value of Trilogy LLC. As a result of such redemption of all Class C Units, Trilogy Intermediate Holdings became the holder of all of the issued and outstanding equity interests in Trilogy LLC and the Class A Units ceased to be outstanding. All of the Class A Units were 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, had 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. Class B Units: TIP Inc. indirectly held the Class B Units of Trilogy LLC (the “Class B Units”) through Trilogy Intermediate Holdings. As a result of the redemption of all Class C Units described below, Trilogy Intermediate Holdings became the holder of all of the issued and outstanding equity interests in Trilogy LLC. The Class B Units represented TIP Inc.’s indirect economic interest in Trilogy LLC under the Trilogy LLC Agreement while the Class C Units were outstanding and were required at all times to be equal to the number of outstanding Common Shares. As of December 31, 2021, 2020 and 2019, there were 86,461,484, 59,126,613 and 58,451,931 Class B Units outstanding, respectively, reflecting an increase of 27,334,871, 674,682 and 738,095 Class B Units issued during the years ended December 31, 2021, 2020 and 2019, respectively. The increase in 2021 was a result of redemptions of Class C Units and vested RSUs, 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. Class C Units: As of December 31, 2021, all Class C Units have been redeemed. The Class C Units were held by persons who were members of Trilogy LLC immediately prior to consummation of the Arrangement. The economic interests of the Class C Units were pro rata with the Class B Units held by a Trilogy Intermediate Holdings. Holders of Class C Units had 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. The redemptions were settled primarily in the form of Common Shares. Class C Units had voting rights in TIP Inc. through the Special Voting Share on a basis of one vote per Class C Unit held. In August 2021, the Company announced that Trilogy LLC requested that holders of Class C Units consider exercising their contractual right to redeem such Class C Units. Substantially all of the Class C Unit holders elected to redeem their Class C Units and the Class C Units that were not redeemed by the holders were redeemed by Trilogy LLC in accordance with the terms of the Trilogy LLC Agreement. Accordingly, as of December 31, 2021, there were and an increase of one-fourth

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
	Dec. 31, 2021
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 Short-term 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 Other comprehensive loss (3,075 ) (3,075 ) — Unrealized net loss related to short-term investments (1 ) — (1 ) Net current period other comprehensive loss (3,076 ) (3,075 ) (1 ) December 31, 2021 $ 6,860 $ 6,860 $ —

NONCONTROLLING INTERESTS IN CON

NONCONTROLLING INTERESTS IN CONSOLIDATED SUBSIDIARIES	12 Months Ended
	Dec. 31, 2021
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, 2021 As of December 31, 2020 2degrees $ 39,393 $ 39,903 NuevaTel (3,630 ) 39,744 Trilogy International Partners LLC — (36,288 ) Salamanca Solutions International LLC (908 ) (793 ) Noncontrolling interests $ 34,855 $ 42,566 Supplemental Cash Flow Disclosure: During the years ended December 31, 2021 and 2020, 2degrees declared and paid dividends to noncontrolling interests of $5.7 million and $6.6 million, respectively. There were no dividends declared by 2degrees during the year ended December 31, 2019. There were no dividends declared by NuevaTel during the year ended December 31, 2021. During the years ended December 31, 2020 and 2019, NuevaTel declared and paid dividends to a noncontrolling interest of $5.1 million and $7.7 million, respectively. The dividends were recorded as a financing activity in the Consolidated Statements of Cash Flows for the years ended December 31, 2021, 2020 and 2019.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Dec. 31, 2021
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, 2021 New Zealand Bolivia Other Total Postpaid wireless service revenues $ 199,403 $ 54,019 $ — $ 253,422 Prepaid wireless service revenues 102,547 58,870 — 161,417 Fixed broadband service revenues (1) 106,478 5,064 — 111,542 Equipment sales 112,555 317 — 112,872 Other wireless service and other revenues (1) 7,633 6,361 317 14,311 Total revenues $ 528,616 $ 124,631 $ 317 $ 653,564 Year Ended December 31, 2020 New Zealand Bolivia Other Total Postpaid wireless service revenues $ 174,000 $ 69,835 $ — $ 243,835 Prepaid wireless service revenues 91,528 66,644 — 158,172 Fixed broadband service revenues (1) 83,545 3,085 — 86,630 Equipment sales 101,860 4,399 — 106,259 Other wireless service and other revenues (1) 7,925 7,038 440 15,403 Total revenues $ 458,858 $ 151,001 $ 440 $ 610,299 Year Ended December 31, 2019 New Bolivia Other Total Postpaid wireless service revenues $ 170,371 $ 81,383 $ — $ 251,754 Prepaid wireless service revenues 88,771 102,830 — 191,601 Fixed broadband service revenues (1) 69,317 1,513 — 70,830 Equipment sales 149,103 8,403 — 157,506 Other wireless service and other revenues (1) 8,818 12,675 743 22,236 Total revenues $ 486,380 $ 206,804 $ 743 $ 693,927 (1) Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues. 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, 2021 and 2020, the impairment charges related to contract assets were insignificant. The following table represents changes in the contract assets balance: Contract Assets 2021 2020 Balance at January 1 $ 1,494 $ 3,044 Increase resulting from new contracts 1,747 1,790 Contract assets reclassified to a receivable or collected in cash (1,780 ) (3,397 ) Foreign currency translation (48 ) 57 Balance at December 31 $ 1,413 $ 1,494 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 fixed broadband 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 2021 2020 Balance at January 1 $ 27,386 $ 20,237 Net increase in deferred revenue 24,725 24,101 Revenue recognized related to the balance existing at January 1 (25,002 ) (18,554 ) Foreign currency translation (1,258 ) 1,602 Balance at December 31 $ 25,851 $ 27,386 Remaining Performance Obligations: As of December 31, 2021, the aggregate amount of transaction price allocated to remaining performance obligations was approximately $3.3 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 70% 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, 2021, we recognized $1.5 million of impairment charges related to contract costs in connection with disconnections of prepaid subscribers in Bolivia. 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 2021 2020 Balance at January 1 $ 19,586 $ 15,798 Incremental costs of obtaining and contract fulfillment costs 17,284 15,969 Amortization and impairment included in operating costs (17,373 ) (13,372 ) Foreign currency translation (869 ) 1,191 Balance at December 31 $ 18,628 $ 19,586

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2021
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, if the change in fair value of the warrant liability is dilutive, the numerator and denominator are adjusted for such change 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, 2021, 2020 and 2019, 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. The impact of the change in the warrant liability was insignificant for the years ended December 31, 2021, 2020 and 2019. For the years ended December 31, 2021, 2020 and 2019, the Class C Units were anti-dilutive. The insignificant gain or loss from the warrant liability, when considered along with other TIP Inc. expenses for the years ended December 31, 2021, 2020 and 2019, increased the net loss attributable to TIP Inc. along with the resulting basic loss per share and, therefore, resulted in the Class C Units being antidilutive when included on a weighted average basis 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) 2021 2020 2019 Basic EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (144,689 ) $ (47,787 ) $ 2,878 Denominator: Basic weighted average Common Shares outstanding 67,412,546 57,671,818 56,629,405 Net (loss) income per share: Basic $ (2.15 ) $ (0.83 ) $ 0.05 Diluted EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (144,689 ) $ (47,787 ) $ 2,878 Denominator: Basic weighted average Common Shares outstanding 67,412,546 57,671,818 56,629,405 Effect of dilutive securities: Unvested RSUs — — 157,940 Diluted weighted average Common Shares outstanding 67,412,546 57,671,818 56,787,345 Net (loss) income per share: Diluted $ (2.15 ) $ (0.83 ) $ 0.05 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, 2021, 2020 and 2019 because the effect was either anti-dilutive or the conditions for vesting were not met: Years Ended December 31, 2021 2020 2019 Class C Units 17,928,140 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 4,236,995 2,922,854 1,074,144 Unvested Class C Units — 48,033 96,065 Weighted average Common Shares excluded from calculation of diluted net (loss) income per share 37,243,156 44,477,938 42,688,047

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
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. Our typical lease arrangement includes a non-cancellable The components of total lease cost, net consisted of the following: Year Ended December 31, Classification 2021 2020 Operating lease cost: (1) Cost of service $ 32,202 $ 30,397 Sales and marketing 2,697 2,555 General and administrative 4,785 3,748 $ 39,684 $ 36,700 Financing lease cost: Amortization of ROU assets Depreciation, amortization and accretion 1,366 1,190 Interest on lease liabilities Interest expense 455 435 Total net lease cost $ 41,505 $ 38,325 (1) Operating lease costs include short-term lease costs and variable costs. Short-term lease costs for the years ended December 31, 2021 and 2020 were $7.1 In 2021, the Company recorded an impairment to Operating lease ROU assets, net of $48.5 million. See Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies for additional information. The following table presents cash flow information for leases for the year s 2020: Year Ended December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases (1) $ 13,707 $ 26,848 Operating cash flows for finance leases $ 454 $ 435 Financing cash flows for finance leases $ 1,526 $ 1,349 Supplemental lease cash flow disclosures Operating lease ROU assets obtained in exchange for new operating lease liabilities $ 35,118 $ 10,018 ROU assets obtained in exchange for new finance lease liabilities $ 319 $ 1,822 (1) Amount for the year ended December 31, 2021 includes receipt of certain lease incentives. During the second quarter of 2021, 2degrees commenced a lease for its new corporate headquarters in a commercial building in the final stages of construction. 2degrees gained physical access to the building in April 2021. Upon completion of construction during the third quarter of 2021, 2degrees executed a twelve-year lease with total expected rent payments over the lease term, including rent increases, of approximately $68 million NZD ($46 million based on the exchange rate at December 31, 2021). During the third quarter of 2021, 2degrees executed a twenty-year data center lease with total expected rent payments over the lease term, including contractual rent increases, of approximately $16.6 million NZD ($11.3 million based on the exchange rate at December 31, 2021). 2degrees gained physical access to the building in Ju l e of 2021. The weighted-average remaining lease term and the weighted-average discount rate of our leases at December 31, 2021 and 2020 are as follows: As of December 31, 2021 As of December 31, 2020 Weighted-average remaining lease term (years) Operating leases 9 9 Finance leases 6 5 Weighted-average discount rate Operating leases 7.3 % 7.0 % Finance leases 10.5 % 9.7 % Operating Leases Finance Leases 2022 $ 31,950 $ 1,384 2023 30,948 778 2024 30,126 592 2025 29,325 570 2026 27,941 423 Thereafter 107,293 1,488 Total lease payments 257,583 5,235 Less interest (69,831 ) (1,430 ) Present value of lease liabilities 187,752 3,805 Less current obligation (19,315 ) (1,049 ) Long-term obligation at December 31, 2021 $ 168,437 $ 2,756

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
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. 2degrees has outstanding commitments with Ericsson Communications Limited (“Ericsson”) through 2025, under which Ericsson will provide software, hardware and professional services for certain core network projects and for the supply of Radio Access Network (“RAN”) equipment and professional services in connection with 2degrees’ 5G deployment. The commitments with Ericsson also include provision of all relevant technical support services (including software updates and upgrades for purchased core and RAN products) and other related support services such as spare parts maintenance for the RAN program. 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 committed to allocate a certain portion of its advertising budget per contract year to related marketing. In November 2019, 2degrees entered into a RAN sharing agreement with a 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. After a specified number of sites have been completed and are available for service, additional payments will be due and 2degrees will begin to make quarterly payments 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 has the right to terminate this agreement effective February 1, 2025. In March 2021 and May 2021, 2degrees paid amounts due under this agreement upon completion and availability of a specified number of sites. In December 2021, 2degrees and the RAN Sharing Partner agreed to include a certain number of additional sites under the RAN sharing agreement, the impact of which was not significant. In October and November 2020, the New Zealand Ministry of Business, Innovation and Employment (the “MBIE”) issued offers to renew licenses for spectrum used by 2degrees in the 1800 MHz and 2100 MHz spectrum bands. The offers were made with respect to 2x20 MHz in the 1800 MHz band and 2x15 MHz in the 2100 MHz band for renewal periods totaling 2021 18-year 18-year January 2023 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 the second quarter of 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 2025 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. In February 2021, effective December 2020, 2degrees and Huawei amended the payment terms for the purchase of existing software licenses to provide for installment payments by 2degrees for this commitment. Quarterly payments commenced in the first quarter of 2021 and will continue 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 $4.3 million and $5.4 million under the RBI2 Agreement during the year ended December 31, 2021 and 2020, respectively, and such payments were included in investing activities in the Consolidated Statements of Cash Flows. As of December 31, 2021 and December 31, 2020, investment in this joint venture was $13.2 million and $9.9 million, respectively, and was 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, 2021, 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, 2021, based on exchange rates as of that date, are as follows: Years Ending December 31, 2022 $ 110,912 2023 24,831 2024 17,297 2025 10,499 2026 8,209 Bolivia In December 2016, NuevaTel signed an agreement with Telefónica Celular de Bolivia S.A. (“Telecel”) pursuant to which Telecel provides NuevaTel the right to use Telecel’s existing and future capacity to transport national telecommunications data. This purchase commitment expires in 2031. NuevaTel also has purchase commitments through 2028 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, 2021 are as follows: Years Ending December 31, 2022 $ 12,043 2023 2,110 2024 2,110 2025 2,110 2026 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 the 339 municipalities of Bolivia by October 2022. Although these commitments have been met to date, NuevaTel anticipates that it will be delinquent in meeting this obligation and as a result could be fined approximatel y $0.2 million by the ATT. The ATT also has the authority to institute license revocation proceedings in connection with a failure to initiate LTE service in a timely fashion. NuevaTel has received no indication regarding the likelihood that the ATT would pursue a license revocation. NuevaTel is evaluating these requirements and related plans in light of the liquidity and cash challenges experienced by the business as discussed above. See Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies – Impact of COVID-19 on our Business. 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 Bolivian regulatory authority, the 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 (the “Ministry”), 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, 2021 and December 31, 2020. NuevaTel has prosecuted numerous appeals regarding the imposition of this fine. In June 2021, the Bolivian Supreme Tribunal of Justice (the “Tribunal”) annulled the fine and remanded the matter to the Ministry and the ATT to reconsider evidence concerning the outage (which may include evidence submitted by NuevaTel that the outage was due to circumstances beyond its reasonable control). In October 2021, the Ministry reinstated the $4.5 million fine relating to the 2015 service outage and in January 2022 NuevaTel filed a new appeal before the Tribunal. In September 2021, NuevaTel was notified that the ATT would proceed with collection of the fine, notwithstanding NuevaTel’s appeal; however, a notice to remit payment has not been issued, and although the ATT could attempt to seek certain remedies, $ 4.5 In April 2013, the ATT notified NuevaTel that it proposed to assess a fine of $ 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 $ million but also filed an appeal with the Tribunal in regard to the manner in which the fine was calculated. In December 2017, the Tribunal rescinded the fine on procedural grounds but permitted the ATT to impose a new fine. If the ATT does so, NuevaTel will h e 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. Due to liquidity issues, as discussed in Note 1 – Description of Business, Basis of Presentation and Summary of Significant Accounting Policies, NuevaTel has taken a number of actions to conserve cash. Several of these actions could increase NuevaTel’s exposure to regulatory enforcement actions or claims by contractual counterparties should it be in default in meeting its obligations under relevant lease, service and supply agreements. Specifically, NuevaTel was obligated to prepay an annual spectrum usage fee of approximately $ million to the ATT in January 2022. NuevaTel paid 1/12 of the amount due, advising the ATT that it would pay the balance in monthly installments over the course of 2022. The ATT objected to the prorated payment and may require that NuevaTel be subject to % interest and a % penalty with respect to late payment of the spectrum fee. However, the ATT did not indicate that it would bring any enforcement action against NuevaTel with respect to delinquent payments in 2022. NuevaTel is also obligated to deploy 4G LTE services by October 2022 in numerous municipalities where it does not yet have network infrastructure. NuevaTel anticipates that it will be delinquent in meeting this obligation and as a result could be fined approximately $ million by the ATT. The ATT also has the authority to institute license revocation proceedings in connection with a failure to initiate LTE service in a timely fashion. NuevaTel has received no indication regarding the likelihood that the ATT would pursue a license revocation. Additionally, since November 2021, NuevaTel has deferred payments due under other contracts with various suppliers and vendors. To date, none of the counterparties to these contracts has asserted that NuevaTel is in breach of its payment obligations. Finally, should NuevaTel need to reduce staff in order to manage ongoing operating expenses, it will be required to pay certain retirement, severance and accrued leave benefits to employees who are terminated. NuevaTel has reserved funds to cover these costs in the event that such termination liabilities are incurred. Although no claims have arisen to date and no contingency reserves have been recorded related to these topics since losses are not considered probable, management will continue to monitor for potential claims.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 17 – INCOME TAXES For financial reporting pu rposes, loss before income taxes includes the following components: Years Ended December 31, 2021 2020 2019 Canada $ (870 ) $ (514 ) $ (578 ) United States (76,154 ) (45,834 ) (42,578 ) Foreign (106,806 ) (10,247 ) 26,382 Loss before income taxes $ (183,830 ) $ (56,595 ) $ (16,774 ) Income tax expense (benefit) includes income and withholding taxes incurred in the following jurisdictions: Years Ended December 31, 2021 2020 2019 Current: Canada $ — $ — $ — United States 286 275 125 Foreign 5,945 7,520 23,734 6,231 7,795 23,859 Deferred: Canada $ — $ — $ — United States — — — Foreign 4,311 15,297 (64,655 ) 4,311 15,297 (64,655 ) Total income tax expense (benefit) $ 10,542 $ 23,092 $ (40,796 ) 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, 2021 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. 2021 are 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 earnings is as follows: Years Ended December 31, 2021 2020 2019 Income tax benefit at Canadian federal rate $ (45,958 ) $ (14,149 ) $ (4,194 ) Earnings attributable to non-tax 3,438 3,650 3,502 Foreign rate differential 3,814 2,032 1,878 Change in valuation allowance 32,265 24,336 (45,037 ) Effect of redemption of all outstanding Class C Units 18,825 — — Foreign withholding tax incurred 1,384 3,377 1,316 Withholding taxes on unrepatriated foreign earnings (7,664 ) (6,149 ) (2,281 ) Inflation adjustment (2,374 ) (1,285 ) (1,824 ) Permanent adjustments 4,154 2,959 3,322 Other—net 2,658 8,321 2,522 Total $ 10,542 $ 23,092 $ (40,796 ) The components of deferred tax assets and liabilities are as follows: December 31, 2021 December 31, 2020 Intangible assets $ 11,346 $ 8,272 Fixed assets 19,510 12,980 Bad debt allowance 9,067 7,601 NOL, foreign tax credit and capital loss carryforwards 41,423 30,790 Accrued liabilities 11,147 11,661 Excess business interest expense 1,322 12,282 Equity-based compensation 4,324 3,484 Tower sale financing obligation 1,067 1,155 Operating lease liability 49,435 40,444 Other 5,787 4,206 Subtotal $ 154,428 $ 132,875 Less: valuation allowance (89,155 ) (49,706 ) Total net deferred tax assets $ 65,273 $ 83,169 Contract asset $ (5,284 ) $ (5,631 ) Right-of-use (36,099 ) (39,964 ) Withholding taxes on unrepatriated foreign earnings (298 ) (7,967 ) Total deferred tax liabilities $ (41,681 ) $ (53,562 ) Net deferred tax asset $ 23,592 $ 29,607 Classified on the balance sheet as: Deferred tax asset $ 23,890 $ 37,573 Deferred tax liability $ (298 ) $ (7,966 ) $ 23,592 $ 29,607 As of December 31, 2021, the Company had NOL carryforwards related to our operations in Bolivia of approximatel y million in the U.S. and Canada, respectively, and a U.S. capital loss carryforward of $7 million. The U.S. NOL carryforwards generated prior to December 31, 2017 carry forward for a period of The U.S. capital loss carries forward for a period of 5 years. 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, 2021 our valuation allowance was $89 million of which $58 million relates to net deferred tax assets in Bolivia while the remainder relates to deferred tax assets for TIP Inc. and its U.S. corporate subsidiaries. The change from December 31, 2020 to December 31, 2021 was primarily driven by NuevaTel’s 2021 pre-tax losses and U.S. capital loss carryforwards which are not expected to give rise to a tax benefit. 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. Management expects that if the proposed 2degrees transaction is consummated (see Note 20 – Subsequent Events), a portion of the Company’s U.S. deferred tax assets may be utilized. However, since the required shareholder approval of the transaction had not been obtained as of the balance sheet date, the valuation allowance has been retained as of December 31, 2021. We are subject to taxation in Bolivia, New Zealand, the United States and Canada. As of December 31, 2021, the following are the open tax years by jurisdiction: New Zealand 2016-2021 Bolivia 2015-2021 United States 2018-2021 Canada 2017-2021 Bolivia Tax Matter During 2019, NuevaTel’s 2017 tax filings were selected for examination by the Bolivian tax authorities. The exam team concluded aspects of their audit and provided an assessment in June 2021, which challenged certain tax positions, including the deductibility of certain withholding taxes. The assessment totaled $2.9 million for 2017, with the potential for penalties and interest of up to approximately double the assessed amount. The potential tax effect of these positions could be in the range of approximately $2.0 million for each of the years not barred by the statute of limitations (years 2015 - 2021). NuevaTel intends to contest the adjustments proposed in the assessment if necessary and has engaged external counsel to assist with the examination process and with defending its position. In September 2021, the Bolivian tax authorities issued a resolution nullifying the original tax assessment, and a replacement assessment is expected to be 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 tax positions based on legal and technical arguments. Accordingly, no reserve has been recorded related to this matter. Supplemental Cash Flow Disclosure: Years Ended December 31, 2021 2020 2019 Income and withholding tax paid $ 12,027 $ 16,019 $ 11,874

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2021
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 broadband 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 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) loss (gain) 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 N No customer accounted for more than 10% of the Company’s consolidated total revenues in 2021, 2020 or 2019. 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, 2021 2020 2019 Revenues New Zealand $ 528,616 $ 458,858 $ 486,380 Bolivia 124,631 151,001 206,804 Unallocated Corporate & Eliminations 317 440 743 Total revenues $ 653,564 $ 610,299 $ 693,927 Segment Adjusted EBITDA New Zealand $ 127,624 $ 111,446 $ 106,308 Bolivia (72 ) 6,613 42,475 Equity-based compensation (3,407 ) (5,637 ) (4,041 ) Transaction and other nonrecurring costs (9,389 ) (2,360 ) (6,946 ) Depreciation, amortization and accretion (107,241 ) (106,971 ) (109,845 ) Impairment of long-lived assets (113,844 ) — — (Loss) gain on disposal of assets and sale-leaseback transaction (1,094 ) 2,525 11,169 Interest expense (53,713 ) (46,517 ) (45,988 ) Change in fair value of warrant liability 55 (49 ) 1 Debt issuance and modification costs (7,016 ) — — Other, net (3,299 ) (4,611 ) 555 Unallocated Corporate & Eliminations (12,434 ) (11,034 ) (10,462 ) Loss before income taxes $ (183,830 ) $ (56,595 ) $ (16,774 ) Depreciation, amortization and accretion New Zealand $ 73,909 $ 64,635 $ 64,197 Bolivia 33,313 41,907 44,944 Unallocated Corporate & Eliminations 19 429 704 Total depreciation, amortization and accretion $ 107,241 $ 106,971 $ 109,845 Capital expenditures New Zealand $ 81,059 $ 65,060 $ 59,555 Bolivia 11,761 12,251 25,636 Unallocated Corporate & Eliminations 18 20 21 Total capital expenditures $ 92,838 $ 77,331 $ 85,212 Total assets New Zealand $ 618,037 $ 602,568 Bolivia 183,403 340,436 Unallocated Corporate & Eliminations 2,427 46,027 Total assets $ 803,867 $ 989,031 The table below presents total revenues by product or service type for the years ended December 31, 2021, 2020 and 2019: New Zealand Bolivia Unallocated Total Year ended December 31, 2021 Wireless service revenues (1) $ 302,704 $ 117,571 $ — $ 420,275 Fixed broadband service revenues (1) 106,478 5,064 — 111,542 Equipment sales 112,555 317 — 112,872 Non-subscriber 6,879 1,679 317 8,875 Total revenues $ 528,616 $ 124,631 $ 317 $ 653,564 Year ended December 31, 2020 Wireless service revenues (1) $ 266,630 $ 141,735 $ — $ 408,365 Fixed broadband service revenues (1) 83,545 3,085 — 86,630 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 (1) $ 261,218 $ 194,461 $ — $ 455,679 Fixed broadband service revenues (1) 69,317 1,513 — 70,830 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 (1) Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 19 – RELATED PARTY TRANSACTIONS The TISP 10.0% Notes were purchased by certain beneficial owners of the Trilogy LLC 2022 Notes. The purchasers of the TISP 10.0% Notes included SG Enterprises II, LLC, which purchased $7.0 million of TISP 10.0% 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, 2021, 2020 and 2019, NuevaTel incurred interconnection and other expenses of $0.5 million, $0.6 million and $0.6 million, respectively, with its noncontrolling interest. During the years ended December 31, 2021, 2020 and 2019, NuevaTel received interconnection and other revenues of $0.3 million, $0.4 million and $0.5 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, 2021, 2020 and 2019, NuevaTel earned $0.8 million, $1.2 million and $1.3 million, respectively, from its noncontrolling interest under the Capacity Agreement which is recorded as a reduction of cost of service. As of December 31, 2021 and 2020, NuevaTel has a net receivable due from its noncontrolling interest of $0.2 million and $0.8 million, respectively, and this amount is expected to be received according to an installment plan agreement. In August 2019, 2degrees entered into an EIP receivables secured borrowing arrangement with the EIP Purchaser and financial institutions that lend capital to the EIP Purchaser. The Company evaluated the structure and terms of the arrangement and determined that the EIP 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 EIP Purchaser and thus the EIP 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 consolidat ed results related to SSI was an increase to net loss of $132 thousand and $40 thousand, and an increase to net income of $49 thousand , for the years ended December 31, 2021, 2020 and 2019, respectively. Subsequent to December 31 , 2021 , TIP Inc. agreed to loan $ thousand to SSI and funded the loan in January 2022 . The loan bears interest at a rate of % per annum, compounding annually. The loan is repayable monthly beginning and matures on . 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 years ended December 31, 2021 and 2020. For the year ended December 31, 2019, the Company reimbursed the Trilogy LLC founders approximately $49 thousand for the use of their airplanes. Trilogy LLC had a non-interest bearing loan outstanding to New Island Cellular, LLC (“New Island”), an entity with which a former member and manager of Trilogy LLC is affiliated, in an aggregate principal amount of approximately million (the “New Island Loan”), the proceeds of which were used to cover additional taxes owed by New Island as a result of Trilogy LLC’s 2006 election to treat its former subsidiary, ComCEL, as a U.S. partnership for tax purposes. In connection with the redemption of the Class C Units owned by New Island, the New Island Loan was forgiven and the related Common Shares issued to New Island in connection with such redemption will be cancelled prior to the closing of the transaction described below in Note 20 – Subsequent Events. The New Island Loan was unsecured at the time of cancellation and the value of the Common Shares at the time of cancellation was less than the outstanding balance of the loan.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 20 – SUBSEQUENT EVENTS Pending Sale of 2degrees: On March 15, 2022, the sale of 2degrees to Voyage Digital (NZ) Limited (“Voyage Digital”) was approved by special resolution at a meeting of our shareholders. We anticipate that closing of the sale will take place in the second quarter of 2022. Under the terms of the purchase agreement, Voyage Digital will acquire all of the equity interests in 2degrees. On a cash free debt free basis, the purchase price for $1.315 billion NZD, subject to potential adjustments at closing for specific costs or payments by 2degrees between signing and closing. At the closing of the sale of 2deg r $930 million NZD. At an assumed NZD to USD exchange rate of 0.67, these proceeds would equal approximately $625 million, inclusive of an escrow amount of approximately $15 million that will be held in a trust account maintained by Voyage Digital’s solicitors for one year following the closing date of the sale. In addition to final regulatory approval, which is expected to be received in the second quarter of 2022 in the ordinary course, the closing of the transaction is subject to the receipt of certain third-party consents as well as other customary conditions, all of which are expected to be satisfied. In connection with the shareholder approval of the 2degrees sale, the Company will complete an evaluation regarding classifying our 2degrees business as held for sale and will assess related discontinued operations topics pursuant to ASC 205-20 “Presentation of Financial Statements – Discontinued Operations”, with our reporting for the first quarter of 2022. The Company will additionally assess any requirement to record severance or other compensation items related to the transaction which, if recorded, could be material. The Company entered into a forward exchange contract in March 2022 to mitigate exposure to fluctuations in the NZD to USD exchange rate for a portion of the proceeds we expect to receive from the sale of 2degrees. The forward exchange contract has a notional amount equal to $ million, which approximates the amount of the USD denominated debt related obligations of TISP that will be paid upon closing, and a maturity date of June 30, 2022 . The foreign exchange rate was priced inclusive of a deal contingent feature such that if the 2degrees sale transaction does not close, the hedge contract will expire and terminate. Bridge Loans: In order to fund its operations, pending the closing of the sale of 2degrees, the Company entered into short-term loan agreements in January 2022 with three of its principal shareholders totaling up to $10 million in commitments (the “Bridge Loans”). The Bridge Loans are unsecured and accrue interest at the rate of 13.5% per annum, payable on May 16, 2022, November 15, 2022, and the maturity date, provided that the Company may elect not to pay interest on any of such dates prior to the , or the date of a change of control of the Company. The closing of the sale of 2degrees to Voyage Digital would constitute a change of control as defined under the terms of the Bridge Loans. In the first quarter of 2022, $ million was received by the Company under the terms of the Bridge Loans. Pending NuevaTel Transaction: On March 28, 2022, the Company entered into an agreement to transfer to Balesia Technologies, Inc. (“Balesia”) certain wholly owned subsidiaries that collectively hold a majority of the equity interests in NuevaTel. Closing is subject to Bolivian regulatory approval, unless such condition is waived by Balesia. The purchase and sale agreement carries a nominal purchase price and there is no certainty that the transaction will close. The Company will assess the accounting and reporting impact resulting from entering into the agreement in connection with the Company’s report for the first quarter of 2022.

DESCRIPTION OF BUSINESS, BASI_2

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Use of Estimates:	Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates 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 $52.8 million and $64.5 million as of December 31, 2021 and 2020, respectively. Of these balances, $36.4 million and $30.2 million was held by 2degrees and $16.4 million and $33.9 million was held by NuevaTel, as of December 31, 2021 and 2020, respectively. The Company classifies cash as restricted when the cash is unavailable for use in general operations. The Company had $1.5 million and $31.3 million of restricted cash as of December 31, 2021 and 2020, respectively. The restricted cash balances held by the Company at December 31, 2021 consisted primarily of cash restricted to offset current installments of debt. The restricted cash balances held by the Company at December 31, 2020 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, 2021 and 2020 consisted of the following: 2021 2020 Cash and cash equivalents $ 53,486 $ 71,212 Restricted cash 1,524 31,313 Total cash, cash equivalents and restricted cash $ 55,010 $ 102,525
Short-term Investments:	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, 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 $14.9 million and $10.7 million of Accounts receivable, net at December 31, 2021 and 2020, 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 $6.3 million and $8.8 million as of December 31, 2021 and 2020, 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 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 “EIP Purchaser”) and financial institutions that lend capital to the EIP 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 EIP 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, 2021, 2020 and 2019 was $0.9 million, $0.8 million and $1.1 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.
Leases (effective January 1, 2020):	Leases (effective January 1, 2020): 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 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. Right-of-use non-cancellable We have certain lease arrangements with non-lease Non-lease
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 applicable 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. As discussed under “Impact of COVID-19 right-of-use Comprehensive (Loss) Income . The pre-tax impairment charge resulted in a $ million deferred tax asset which was offset by a full valuation allowance, and a $ million tax benefit as a result of the reduction to the Company’s deferred tax liability for NuevaTel’s unrepatriated earnings. For further information, see “Impact of COVID-19 on our Business” above. There were no events or changes in circumstances that indicated impairment should be recorded for long-lived assets for the fiscal years ended December 31, 2020 and 2019.
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.
Cloud computing arrangements that are service contracts:	Cloud computing arrangements that are service contracts: The Company has entered into hosted cloud computing arrangements that are considered to be service contracts and has deferred certain development costs related to implementing the cloud computing arrangements . As of December 31, 2021 and 2020, the Company had net deferred implementation costs of $9.7 million and $5.6 million, respectively, which were primarily included in Other assets. A portion of the deferred balances relate to the implementation of a new enterprise resource planning system at 2degrees, which will replace certain of its existing core financial systems. The Company amortizes the implementation costs over the service contract period of the hosting arrangement. Amortization expense for the implementation costs was $ million for the year ended December 31, 2021 and is included within General and administrative expenses. Amortization expense for the implementation costs was t significant for the year ended December 31, 2020. There was amortization of the implementation costs for the year ended December 31, 2019.
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, 2021 and 2020, 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 assets and liabilities that are recognized or disclosed at fair value in the financial statements on a recurring basis. The Company defines fair value as the price that would be received from selling an asset or would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities that are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions and credit risk.
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 $0.1 million and $0.2 million as of December 31, 2021 and 2020, 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 Oper a
Required Distributions:	Required Distributions: Prior to the redemption in October 2021 of Trilogy LLC Class C Units (the “Class C Units”), Trilogy LLC was 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, 2021, 2020 and 2019; therefore, no tax distributions were made to its members related to these tax years. See Note 10 – Equity.
Revenue Recognition:	Revenue Recognition: The Company derives its revenues primarily from wireless services, fixed broadband 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. Fixed broadband Services and Related Equipment We enter into fixed broadband arrangements with consumer and business subscribers. Fixed broadband 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 fixed 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 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 Fixed broadband 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. Fixed broadband 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. Fixed broadband 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. Fixed broadband customer contracts are generally either month-to-month Equipment In addition to selling equipment in connection with wireless and fixed broadband 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, 2021, 2020 and 2019 were $19.7 million, $16.8 million and $18.6 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 wer e $0.1 million for each of the years ended December 31, 2021, 2020 and 2019.
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:	Recently Issued Accounting Standards: 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. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-13 2019-10, companies. The adoption of this ASU will require a cumulative-effect adjustment to Accumulated deficit as of the beginning of the first reporting period in which the guidance is effective (that is, a modified-retrospective approach). We are currently evaluating the impact this ASU will have on our consolidated financial statements. In November 2021, the FASB issued ASU 2021-10,

DESCRIPTION OF BUSINESS, BASI_3

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 and 2020 consisted of the following: 2021 2020 Cash and cash equivalents $ 53,486 $ 71,212 Restricted cash 1,524 31,313 Total cash, cash equivalents and restricted cash $ 55,010 $ 102,525

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Summary of Plant, Property and Equipment	As of December 31, 2021 As of December 31, 2020 Land, buildings and improvements $ 14,381 $ 10,022 Wireless communication systems 536,986 879,209 Furniture, equipment, vehicles and software 172,534 221,943 Construction in progress 58,046 40,602 781,947 1,151,776 Less: accumulated depreciation (474,862 ) (788,857 ) Property and equipment, net $ 307,085 $ 362,919
Activity in AROs	Years Ended December 31, 2021 2020 Beginning balance $ 23,593 $ 20,971 Revisions in estimated cash flows (2,011 ) — Additional accruals 126 371 Foreign currency translation (1,084 ) 1,344 Accretion 1,773 1,525 Disposals (239 ) (618 ) Ending balance $ 22,158 $ 23,593

GOODWILL, LICENSE COSTS AND O_2

GOODWILL, LICENSE COSTS AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 December 31, 2020 Beginning balance $ 10,223 $ 9,046 Foreign currency adjustment (534 ) 1,177 Balance at the end of the year $ 9,689 $ 10,223
License Costs and Other Intangible Assets	The Company’s license costs and other intangible assets consisted of the following: As of December 31, 2021 As of December 31, 2020 Estimated Useful Lives Gross Accumulated Net Gross Accumulated Net License costs 7 - $ 147,087 $ (85,813 ) $ 61,274 $ 225,835 $ (140,849 ) $ 84,986 Subscriber relationships 7 years 12,781 (12,678 ) 103 13,485 (12,978 ) 507 Other 6 years 1,396 (1,396 ) — 3,640 (3,640 ) — Total $ 161,264 $ (99,887 ) $ 61,377 $ 242,960 $ (157,467 ) $ 85,493
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, 2021, is as follows: Years Ending December 31, 2022 $ 8,362 2023 6,255 2024 5,824 2025 5,824 2026 5,824 Thereafter 29,288 Total $ 61,377

EIP RECEIVABLES (Tables)

EIP RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Equipment Installment Plan Receivables	The following table summarizes the unbilled EIP receivables: As of December 31, 2021 As of December 31, 2020 EIP receivables, gross $ 86,821 $ 92,081 Unamortized imputed discount (4,080 ) (4,588 ) EIP receivables, net of unamortized imputed discount $ 82,741 $ 87,493 Allowance for doubtful accounts (6,541 ) (6,703 ) EIP receivables, net $ 76,200 $ 80,790 Classified on the balance sheet as: As of December 31, 2021 As of December 31, 2020 EIP receivables, net $ 41,663 $ 43,538 Long-term EIP receivables 34,537 37,252 EIP receivables, net $ 76,200 $ 80,790
Equipment Installment Plan Receivables Credit Categories	The balances of EIP receivables on a gr o As of December 31, 2021 As of December 31, 2020 Prime $ 68,761 $ 72,283 Subprime 18,060 19,798 Total EIP receivables, gross $ 86,821 $ 92,081
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, 2021 December 31, 2020 Beginning balance of EIP receivables, net $ 80,790 $ 67,510 Additions 83,846 78,554 Billings and payments (77,573 ) (60,194 ) Sales of EIP receivables (6,796 ) (7,827 ) Foreign currency translation (4,737 ) 4,851 Change in allowance for doubtful accounts and imputed discount 670 (2,104 ) Total EIP receivables, net $ 76,200 $ 80,790
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, 2021 and 2020: December 31, 2021 December 31, 2020 EIP receivables derecognized $ 6,796 $ 7,827 Cash proceeds (5,978 ) (7,011 ) Reversal of unamortized imputed discount (436 ) (339 ) Reversal of allowance for doubtful accounts (408 ) (470 ) Pre-tax $ (26 ) $ 7

OTHER CURRENT LIABILITIES AND_2

OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2021
Payables and Accruals [Abstract]
OTHER CURRENT LIABILITIES AND ACCRUED EXPENSES	As of December 31, 2021 As of December 31, 2020 Payroll and employee benefits $ 19,945 $ 19,817 Value-added tax and other business taxes 10,958 13,638 Dealer commissions and subsidies 9,600 12,462 Income and withholding taxes 8,977 12,060 Handset purchases 4,416 11,398 Other 45,335 47,058 Other current liabilities and accrued expenses $ 99,231 $ 116,433

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021: Fair Value Measurement as of December 31, 2021 Total Level 1 Level 2 Level 3 Assets: Interest rate swaps $ 2,765 $ — $ 2,765 $ — Total assets $ 2,765 $ — $ 2,765 $ — Liabilities: Forward exchange contracts $ 145 $ — $ 145 $ — Warrant liability 108 108 — — Interest rate swaps 135 — 135 — Options instruments classified as liability 2,620 — — 2,620 Total liabilities $ 3,008 $ 108 $ 280 $ 2,620 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
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, 2021 and 2020 were as follows: As of December 31, 2021 As of December 31, 2020 Carrying amount, excluding unamortized discount and deferred financing costs $ 675,448 $ 661,708 Fair value $ 662,881 $ 646,689

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of Long-Term and Other Debt	The Company’s long-term and other debt as of December 31, 2021 and 2020 consisted of the following: As of December 31, 2021 As of December 31, 2020 Trilogy LLC 2022 Notes $ — $ 350,000 TISP 8.875% Notes 367,707 — New Zealand 2023 Senior Facilities Agreement 194,801 205,561 TISP 10.0% Notes 51,000 50,000 New Zealand EIP Receivables Financing Obligation 26,788 15,053 Bolivian Bond Debt 20,114 20,114 Bolivian 2023 Bank Loan 4,444 6,224 Bolivian Tower Transaction Financing Obligation 4,166 4,546 Bolivian 2022 Bank Loan 2,625 4,373 Other 3,803 5,837 675,448 661,708 Less: deferred financing costs (4,597 ) (6,668 ) Less: unamortized discount (7,577 ) (3,284 ) Total debt and financing lease liabilities 663,274 651,756 Less: current portion of debt and financing lease liabilities (31,589 ) (21,001 ) Total long-term debt and financing lease liabilities $ 631,685 $ 630,755
Schedule of Future Maturities of Long-term and Other debt, Excluding Unamortized Debt Discounts and Deferred Financing Costs	As of December 31, 2021, the future maturiti e Years Ending December 31, 2022 $ 31,589 2023 616,975 2024 7,131 2025 6,122 2026 4,207 Thereafter 9,424 Total $ 675,448
Supplemental Cash Flow Disclosure	Supplemental Cash Flow Disclosure: Years Ended December 31, 2021 2020 2019 Income and withholding tax paid $ 12,027 $ 16,019 $ 11,874
Interest Paid [Member]
Supplemental Cash Flow Disclosure	Supplemental Cash Flow Disclosure: Years Ended December 31, 2021 2020 2019 Interest paid, net of capitalized interest $ 46,495 $ 40,315 $ 42,623

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 2020 2019 Non-cash $ 4,762 $ (2,531 ) $ (1,538 ) Net cash settlement $ 1,700 $ 1,582 $ 1,054

EQUITY-BASED COMPENSATION (Tabl

EQUITY-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 and the changes in the period: RSUs Outstanding at December 31, 2020 3,339,036 Granted 2,612,488 Vested (1,127,852 ) Forfeited/Cancelled (7,132 ) Outstanding at December 31, 2021 4,816,540
Schedule of Assumptions Used	The following table summarizes the range of assumptions used in the Black-Scholes model for Options granted in the year ended December 31, 2019. There were no Options granted in the years ended December 31, 2021 and 2020. 2019 Expected volatility 27.5 % Expected term (in years) 4.80 Risk free interest rate 1.03 % Expected dividend yield 0 %
Summary of Outstanding Options	The following table provides the outstanding Options as of December 31, 2021 and the changes in the period: Options Weighted- (1) Weighted- Term Aggregate Outstanding at December 31, 2020 25,725,000 $ 1.47 Redeemed (50,000 ) 1.44 Outstanding at December 31, 2021 25,675,000 1.47 1.6 $ 18,431 Exercisable at December 31, 2021 24,375,000 $ 1.46 1.4 $ 17,978 (1) Exercise price of certain Options are denominated in NZD and were translated into USD at the exchange rate on the grant date of the related Options, which exceeds the weighted-average exercise price calculated based upon the exchange rate as of December 31, 2021 that was used to determine the aggregate intrinsic value.

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Dec. 31, 2021
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 Short-term 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 Other comprehensive loss (3,075 ) (3,075 ) — Unrealized net loss related to short-term investments (1 ) — (1 ) Net current period other comprehensive loss (3,076 ) (3,075 ) (1 ) December 31, 2021 $ 6,860 $ 6,860 $ —

NONCONTROLLING INTERESTS IN C_2

NONCONTROLLING INTERESTS IN CONSOLIDATED SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 As of December 31, 2020 2degrees $ 39,393 $ 39,903 NuevaTel (3,630 ) 39,744 Trilogy International Partners LLC — (36,288 ) Salamanca Solutions International LLC (908 ) (793 ) Noncontrolling interests $ 34,855 $ 42,566

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents the disaggregated reported revenue by category: Year Ended December 31, 2021 New Zealand Bolivia Other Total Postpaid wireless service revenues $ 199,403 $ 54,019 $ — $ 253,422 Prepaid wireless service revenues 102,547 58,870 — 161,417 Fixed broadband service revenues (1) 106,478 5,064 — 111,542 Equipment sales 112,555 317 — 112,872 Other wireless service and other revenues (1) 7,633 6,361 317 14,311 Total revenues $ 528,616 $ 124,631 $ 317 $ 653,564 Year Ended December 31, 2020 New Zealand Bolivia Other Total Postpaid wireless service revenues $ 174,000 $ 69,835 $ — $ 243,835 Prepaid wireless service revenues 91,528 66,644 — 158,172 Fixed broadband service revenues (1) 83,545 3,085 — 86,630 Equipment sales 101,860 4,399 — 106,259 Other wireless service and other revenues (1) 7,925 7,038 440 15,403 Total revenues $ 458,858 $ 151,001 $ 440 $ 610,299 Year Ended December 31, 2019 New Bolivia Other Total Postpaid wireless service revenues $ 170,371 $ 81,383 $ — $ 251,754 Prepaid wireless service revenues 88,771 102,830 — 191,601 Fixed broadband service revenues (1) 69,317 1,513 — 70,830 Equipment sales 149,103 8,403 — 157,506 Other wireless service and other revenues (1) 8,818 12,675 743 22,236 Total revenues $ 486,380 $ 206,804 $ 743 $ 693,927 (1) Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues.
Contract With Customer Asset	The following table represents changes in the contract assets balance: Contract Assets 2021 2020 Balance at January 1 $ 1,494 $ 3,044 Increase resulting from new contracts 1,747 1,790 Contract assets reclassified to a receivable or collected in cash (1,780 ) (3,397 ) Foreign currency translation (48 ) 57 Balance at December 31 $ 1,413 $ 1,494
Contract With Customer Liability	The following table represents changes in the contract liabilities deferred revenue balance: Deferred Revenue 2021 2020 Balance at January 1 $ 27,386 $ 20,237 Net increase in deferred revenue 24,725 24,101 Revenue recognized related to the balance existing at January 1 (25,002 ) (18,554 ) Foreign currency translation (1,258 ) 1,602 Balance at December 31 $ 25,851 $ 27,386
Capitalized Contract Cost	The following table represents changes in the contract costs balance: Contract Costs 2021 2020 Balance at January 1 $ 19,586 $ 15,798 Incremental costs of obtaining and contract fulfillment costs 17,284 15,969 Amortization and impairment included in operating costs (17,373 ) (13,372 ) Foreign currency translation (869 ) 1,191 Balance at December 31 $ 18,628 $ 19,586

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
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) 2021 2020 2019 Basic EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (144,689 ) $ (47,787 ) $ 2,878 Denominator: Basic weighted average Common Shares outstanding 67,412,546 57,671,818 56,629,405 Net (loss) income per share: Basic $ (2.15 ) $ (0.83 ) $ 0.05 Diluted EPS: Numerator: Net (loss) income attributable to TIP Inc. $ (144,689 ) $ (47,787 ) $ 2,878 Denominator: Basic weighted average Common Shares outstanding 67,412,546 57,671,818 56,629,405 Effect of dilutive securities: Unvested RSUs — — 157,940 Diluted weighted average Common Shares outstanding 67,412,546 57,671,818 56,787,345 Net (loss) income per share: Diluted $ (2.15 ) $ (0.83 ) $ 0.05
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, 2021, 2020 and 2019 because the effect was either anti-dilutive or the conditions for vesting were not met: Years Ended December 31, 2021 2020 2019 Class C Units 17,928,140 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 4,236,995 2,922,854 1,074,144 Unvested Class C Units — 48,033 96,065 Weighted average Common Shares excluded from calculation of diluted net (loss) income per share 37,243,156 44,477,938 42,688,047

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Summary of Components of Lease cost	The components of total lease cost, net consisted of the following: Year Ended December 31, Classification 2021 2020 Operating lease cost: (1) Cost of service $ 32,202 $ 30,397 Sales and marketing 2,697 2,555 General and administrative 4,785 3,748 $ 39,684 $ 36,700 Financing lease cost: Amortization of ROU assets Depreciation, amortization and accretion 1,366 1,190 Interest on lease liabilities Interest expense 455 435 Total net lease cost $ 41,505 $ 38,325 (1) Operating lease costs include short-term lease costs and variable costs. Short-term lease costs for the years ended December 31, 2021 and 2020 were $7.1
Schedule of Balance Sheet Information Related to Leases	Balance sheet information related to leases as of December 31, 2021 and 2020 consisted of the following:
Schedule of Cash Flow Information Related to Leases	The following table presents cash flow information for leases for the year s 2020: Year Ended December 31, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows for operating leases (1) $ 13,707 $ 26,848 Operating cash flows for finance leases $ 454 $ 435 Financing cash flows for finance leases $ 1,526 $ 1,349 Supplemental lease cash flow disclosures Operating lease ROU assets obtained in exchange for new operating lease liabilities $ 35,118 $ 10,018 ROU assets obtained in exchange for new finance lease liabilities $ 319 $ 1,822 (1) Amount for the year ended December 31, 2021 includes receipt of certain lease incentives.
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, 2021 and 2020 are as follows: As of December 31, 2021 As of December 31, 2020 Weighted-average remaining lease term (years) Operating leases 9 9 Finance leases 6 5 Weighted-average discount rate Operating leases 7.3 % 7.0 % Finance leases 10.5 % 9.7 %
Summary of Maturities of Lease Liabilities	The Company’s maturity analysis of operating and finance lease liabilities as of December 31, 2021 are as follows: Operating Leases Finance Leases 2022 $ 31,950 $ 1,384 2023 30,948 778 2024 30,126 592 2025 29,325 570 2026 27,941 423 Thereafter 107,293 1,488 Total lease payments 257,583 5,235 Less interest (69,831 ) (1,430 ) Present value of lease liabilities 187,752 3,805 Less current obligation (19,315 ) (1,049 ) Long-term obligation at December 31, 2021 $ 168,437 $ 2,756

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021, based on exchange rates as of that date, are as follows: Years Ending December 31, 2022 $ 110,912 2023 24,831 2024 17,297 2025 10,499 2026 8,209
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, 2021 are as follows: Years Ending December 31, 2022 $ 12,043 2023 2,110 2024 2,110 2025 2,110 2026 2,110

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Components of (Loss) Income before Income Taxes	For financial reporting pu rposes, loss before income taxes includes the following components: Years Ended December 31, 2021 2020 2019 Canada $ (870 ) $ (514 ) $ (578 ) United States (76,154 ) (45,834 ) (42,578 ) Foreign (106,806 ) (10,247 ) 26,382 Loss before income taxes $ (183,830 ) $ (56,595 ) $ (16,774 )
Components of Income Tax Expense	Income tax expense (benefit) includes income and withholding taxes incurred in the following jurisdictions: Years Ended December 31, 2021 2020 2019 Current: Canada $ — $ — $ — United States 286 275 125 Foreign 5,945 7,520 23,734 6,231 7,795 23,859 Deferred: Canada $ — $ — $ — United States — — — Foreign 4,311 15,297 (64,655 ) 4,311 15,297 (64,655 ) Total income tax expense (benefit) $ 10,542 $ 23,092 $ (40,796 )
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 earnings is as follows: Years Ended December 31, 2021 2020 2019 Income tax benefit at Canadian federal rate $ (45,958 ) $ (14,149 ) $ (4,194 ) Earnings attributable to non-tax 3,438 3,650 3,502 Foreign rate differential 3,814 2,032 1,878 Change in valuation allowance 32,265 24,336 (45,037 ) Effect of redemption of all outstanding Class C Units 18,825 — — Foreign withholding tax incurred 1,384 3,377 1,316 Withholding taxes on unrepatriated foreign earnings (7,664 ) (6,149 ) (2,281 ) Inflation adjustment (2,374 ) (1,285 ) (1,824 ) Permanent adjustments 4,154 2,959 3,322 Other—net 2,658 8,321 2,522 Total $ 10,542 $ 23,092 $ (40,796 )
Components of Deferred Tax Assets and Liabilities	The components of deferred tax assets and liabilities are as follows: December 31, 2021 December 31, 2020 Intangible assets $ 11,346 $ 8,272 Fixed assets 19,510 12,980 Bad debt allowance 9,067 7,601 NOL, foreign tax credit and capital loss carryforwards 41,423 30,790 Accrued liabilities 11,147 11,661 Excess business interest expense 1,322 12,282 Equity-based compensation 4,324 3,484 Tower sale financing obligation 1,067 1,155 Operating lease liability 49,435 40,444 Other 5,787 4,206 Subtotal $ 154,428 $ 132,875 Less: valuation allowance (89,155 ) (49,706 ) Total net deferred tax assets $ 65,273 $ 83,169 Contract asset $ (5,284 ) $ (5,631 ) Right-of-use (36,099 ) (39,964 ) Withholding taxes on unrepatriated foreign earnings (298 ) (7,967 ) Total deferred tax liabilities $ (41,681 ) $ (53,562 ) Net deferred tax asset $ 23,592 $ 29,607 Classified on the balance sheet as: Deferred tax asset $ 23,890 $ 37,573 Deferred tax liability $ (298 ) $ (7,966 ) $ 23,592 $ 29,607
Open Tax Years by Jurisdiction	We are subject to taxation in Bolivia, New Zealand, the United States and Canada. As of December 31, 2021, the following are the open tax years by jurisdiction: New Zealand 2016-2021 Bolivia 2015-2021 United States 2018-2021 Canada 2017-2021
Schedule of Supplemental Cash Flow Disclosure	Supplemental Cash Flow Disclosure: Years Ended December 31, 2021 2020 2019 Income and withholding tax paid $ 12,027 $ 16,019 $ 11,874

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 2020 2019 Revenues New Zealand $ 528,616 $ 458,858 $ 486,380 Bolivia 124,631 151,001 206,804 Unallocated Corporate & Eliminations 317 440 743 Total revenues $ 653,564 $ 610,299 $ 693,927 Segment Adjusted EBITDA New Zealand $ 127,624 $ 111,446 $ 106,308 Bolivia (72 ) 6,613 42,475 Equity-based compensation (3,407 ) (5,637 ) (4,041 ) Transaction and other nonrecurring costs (9,389 ) (2,360 ) (6,946 ) Depreciation, amortization and accretion (107,241 ) (106,971 ) (109,845 ) Impairment of long-lived assets (113,844 ) — — (Loss) gain on disposal of assets and sale-leaseback transaction (1,094 ) 2,525 11,169 Interest expense (53,713 ) (46,517 ) (45,988 ) Change in fair value of warrant liability 55 (49 ) 1 Debt issuance and modification costs (7,016 ) — — Other, net (3,299 ) (4,611 ) 555 Unallocated Corporate & Eliminations (12,434 ) (11,034 ) (10,462 ) Loss before income taxes $ (183,830 ) $ (56,595 ) $ (16,774 ) Depreciation, amortization and accretion New Zealand $ 73,909 $ 64,635 $ 64,197 Bolivia 33,313 41,907 44,944 Unallocated Corporate & Eliminations 19 429 704 Total depreciation, amortization and accretion $ 107,241 $ 106,971 $ 109,845 Capital expenditures New Zealand $ 81,059 $ 65,060 $ 59,555 Bolivia 11,761 12,251 25,636 Unallocated Corporate & Eliminations 18 20 21 Total capital expenditures $ 92,838 $ 77,331 $ 85,212 Total assets New Zealand $ 618,037 $ 602,568 Bolivia 183,403 340,436 Unallocated Corporate & Eliminations 2,427 46,027 Total assets $ 803,867 $ 989,031
Schedule of Revenues By Product or Service	The table below presents total revenues by product or service type for the years ended December 31, 2021, 2020 and 2019: New Zealand Bolivia Unallocated Total Year ended December 31, 2021 Wireless service revenues (1) $ 302,704 $ 117,571 $ — $ 420,275 Fixed broadband service revenues (1) 106,478 5,064 — 111,542 Equipment sales 112,555 317 — 112,872 Non-subscriber 6,879 1,679 317 8,875 Total revenues $ 528,616 $ 124,631 $ 317 $ 653,564 Year ended December 31, 2020 Wireless service revenues (1) $ 266,630 $ 141,735 $ — $ 408,365 Fixed broadband service revenues (1) 83,545 3,085 — 86,630 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 (1) $ 261,218 $ 194,461 $ — $ 455,679 Fixed broadband service revenues (1) 69,317 1,513 — 70,830 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 (1) Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues.

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, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Balance Sheet Information Related To Cash, Cash Equivalents And Restricted Cash [Line item]
Cash and cash equivalents	$ 53,486	$ 71,212
Restricted cash	1,524	31,313
Total cash, cash equivalents and restricted cash	$ 55,010	$ 102,525	$ 78,462	$ 44,456

Description of Business, Basi_5

Description of Business, Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)Segment	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021NZD ($)	Dec. 31, 2018USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of reportable segment | Segment	2
Total revenues	$ 653,564	$ 610,299	$ 693,927
Cash and cash equivalents	53,486	71,212
Restricted cash	1,500	31,300
Cash, cash equivalents, and restricted cash	55,010	102,525	78,462		$ 44,456
Accounts receivable	61,073	55,445
Allowance for doubtful accounts	6,300	8,800
Interest costs capitalized	900	800	1,100
Advertising costs	19,700	16,800	18,600
Defined contribution plan contributions by the company	100	100	100
Deferred Tax Assets, Valuation Allowance	89,155	49,706
Deferred Tax Assets, Gross	154,428	132,875
Impairment, Long-Lived Asset, Held-for-Use	113,844
Impairment of Intangible Assets, Finite-lived	18,800
Income Tax Expense (Benefit)	10,542	23,092	(40,796)
Deferred Implementation Cost [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred implementation costs	9,700	5,600
Amortization of Deferred Charges	2,000	0	0
Property and equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment, Long-Lived Asset, Held-for-Use	42,200
Operating lease right of use assets [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment of Leasehold	48,500
License costs and other intangible assets [Member]
Summary Of Significant Accounting Policies [Line Items]
Impairment of Intangible Assets, Finite-lived	18,800
New Zealand
Summary Of Significant Accounting Policies [Line Items]
Total revenues	528,616	458,858	486,380
Bolivia
Summary Of Significant Accounting Policies [Line Items]
Total revenues	124,631	151,001	206,804
Deferred Tax Assets, Valuation Allowance	$ 58,000
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	$ 36,400	30,200
2degrees | New Zealand | New Zealand 2023 Senior Facilities Agreement
Summary Of Significant Accounting Policies [Line Items]
Borrowing capacity	194,800			$ 285
Consolidated Subsidiaries
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	52,800	64,500
Nueva Tel
Summary Of Significant Accounting Policies [Line Items]
Cash and cash equivalents	16,400	33,900
Cash, cash equivalents, and restricted cash	17,500
Nueva Tel | Asset general impairment [Member]
Summary Of Significant Accounting Policies [Line Items]
Deferred Tax Assets, Valuation Allowance	28,500
Deferred Tax Assets, Gross	28,500
Income Tax Expense (Benefit)	$ 5,200
2degrees | Trilogy LLC
Summary Of Significant Accounting Policies [Line Items]
Ownership percentage	73.20%			73.20%
Nueva Tel | Trilogy LLC
Summary Of Significant Accounting Policies [Line Items]
Ownership percentage	71.50%			71.50%
Other current liabilities and accrued expenses | Warrants
Summary Of Significant Accounting Policies [Line Items]
Warrant liability	$ 100	200	100
Other Assets [Member]
Summary Of Significant Accounting Policies [Line Items]
Other Asset Impairment Charges	4,300
Fixed broadband service revenues [Member] | Revenue Reclassification [Member]
Summary Of Significant Accounting Policies [Line Items]
Total revenues	$ 5,100	3,100	$ 1,500
Service contracts | Maximum
Summary Of Significant Accounting Policies [Line Items]
Service Contract Term	3 years
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	$ 14,900	$ 10,700
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, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 781,947	$ 1,151,776
Less: accumulated depreciation	(474,862)	(788,857)
Property and equipment, net	307,085	362,919
Land, buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,381	10,022
Wireless communication systems
Property, Plant and Equipment [Line Items]
Property and equipment, gross	536,986	879,209
Furniture, equipment, vehicles and software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	172,534	221,943
Construction in progress
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 58,046	$ 40,602

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) $ in Thousands	Feb. 28, 2019USD ($)Tower	Jul. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2021USD ($)Tower	Dec. 31, 2020USD ($)Tower	Dec. 31, 2019USD ($)Tower
Property, Plant and Equipment [Line Items]
Depreciation expense				$ 95,000	$ 93,600	$ 92,600
Assets, net of accumulated depreciation, related to AROs				2,300	5,800
Revisions in estimated cash flows				2,011	0
Property and equipment acquired through current and long-term debt				300	1,800	2,800
Net change in current and long-term construction accounts payable resulted in additions or (adjustments) to Purchase of property and equipment				4,200	10,400	(4,800)
Proceeds from sale lease back transaction				0	5,814	70,586
Proceeds from sale-leaseback financing obligation					0	18,945
Loss (gain) on disposal of assets and sale-leaseback transaction				(1,094)	2,525	11,169
Long-term Debt				675,448	661,708
Tangible asset impairment charges				$ 42,200
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
Loss (gain) on disposal of assets and sale-leaseback transaction					$ 5,600	10,100
Sale leaseback transaction, deferred gain						55,100
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.
Percenatge Increase Of Annual Lease Rental				3.00%
Gross rent expense				$ 11,900	11,600	6,000
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				4,166	$ 4,546
Nueva Tel | Capital Lease
Property, Plant and Equipment [Line Items]
Sale leaseback transaction, deferred gain						1,000
Nueva Tel | Sales Lease Back
Property, Plant and Equipment [Line Items]
Gross annual tower operating lease rent obligation				10,400
Gross annual tower financing lease rent obligation				300
Nueva Tel | Not Qualifying for Sales Lease Back
Property, Plant and Equipment [Line Items]
Gross annual tower financing lease rent obligation				$ 900
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	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, 2021	Dec. 31, 2020
Other Assets
Property, Plant and Equipment [Line Items]
Advances to equipment vendors	$ 2.6	$ 5.7

Property, Plant and Equipment_4

Property, Plant and Equipment - Activity in AROs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Asset Retirement Obligation Disclosure [Abstract]
Beginning balance	$ 23,593	$ 20,971
Revisions in estimated cash flows	(2,011)	0
Additional accruals	126	371
Foreign currency translation	(1,084)	1,344
Accretion	1,773	1,525
Disposals	(239)	(618)
Ending balance	$ 22,158	$ 23,593

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, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning balance	$ 10,223	$ 9,046
Foreign currency adjustment	(534)	1,177
Balance at the end of the year	$ 9,689	$ 10,223

Goodwill, License Cost and Ot_2

Goodwill, License Cost and Other Intangible Assets - Additional Information (Detail) $ in Millions, $ in Millions	1 Months Ended	12 Months Ended
	Nov. 30, 2019USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019NZD ($)	Oct. 29, 2013NZD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Accumulated goodwill impairments		$ 0	$ 0
Amortization expense		10.5	$ 11.8	$ 15.8
Impairment of intangible assets, finite-lived		18.8
Trilogy International Radio Spectrum , LLC | 700 MHz License | New Zealand
Goodwill and Intangible Assets Disclosure [Abstract]
License purchase price on agreement date		$ 30.1				$ 44
Trilogy International Radio Spectrum , LLC | 700 MHz License | New Zealand | License Obligation
Goodwill and Intangible Assets Disclosure [Abstract]
Payment of debt				$ 6.8	$ 10.3
Stated interest rate				5.80%	5.80%
Payment of interest				$ 0.4
License agreement expiration year				2031	2031
Nueva Tel | 1900 MHz [Member] | Bolivia
Goodwill and Intangible Assets Disclosure [Abstract]
Payment for license fee	$ 30.2
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, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Amount	$ 161,264	$ 242,960
Accumulated Amortization	(99,887)	(157,467)
Total	61,377	85,493
License costs
Finite-Lived Intangible Assets [Line Items]
Gross Amount	147,087	225,835
Accumulated Amortization	(85,813)	(140,849)
Total	$ 61,274	84,986
Subscriber relationships
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	7 years
Gross Amount	$ 12,781	13,485
Accumulated Amortization	(12,678)	(12,978)
Total	$ 103	507
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	6 years
Gross Amount	$ 1,396	3,640
Accumulated Amortization	(1,396)	(3,640)
Total	$ 0	$ 0
Minimum | License costs
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	7 years
Maximum | License costs
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	20 years

Goodwill, License Cost and Ot_4

Goodwill, License Cost and Other Intangible Assets - Estimated Future Amortization Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 8,362
2023	6,255
2024	5,824
2025	5,824
2026	5,824
Thereafter	29,288
Total	$ 61,377	$ 85,493

EIP Receivables - Additional In

EIP Receivables - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
EIP receivables, gross amount	$ 86,821	$ 92,081
Unbilled EIP receivables	41,663	43,538
Unbilled EIP receivables long term	$ 34,537	37,252
Nueva Tel | Bolivia
Accounts, Notes, Loans and Financing Receivable [Line Items]
Installment period for certain wireless subscribers	18 months
2degrees
Accounts, Notes, Loans and Financing Receivable [Line Items]
EIP receivables, gross amount	$ 87,900	85,000
2degrees | Securitized receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unbilled EIP receivables	21,900	13,400
Unbilled EIP receivables long term	11,500	6,900
2degrees | Collateral Pledged [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Outstanding financing obligation	$ 26,800	$ 15,100
Weighted Average
Accounts, Notes, Loans and Financing Receivable [Line Items]
EIP receivables weighted average imputed interest rates	7.03%	7.15%
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, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable Financing [Abstract]
EIP receivables, gross	$ 86,821	$ 92,081
Unamortized imputed discount	(4,080)	(4,588)
EIP receivables, net of unamortized imputed discount	82,741	87,493
Allowance for doubtful accounts	(6,541)	(6,703)
EIP receivables, net	76,200	80,790	$ 67,510
EIP receivables, current net	41,663	43,538
Long-term EIP receivables	34,537	37,252
EIP receivables, net	$ 76,200	$ 80,790	$ 67,510

EIP Receivables - Gross EIP Rec

EIP Receivables - Gross EIP Receivables by Credit Category (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total EIP receivables, gross	$ 86,821	$ 92,081
Prime
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total EIP receivables, gross	68,761	72,283
Subprime
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total EIP receivables, gross	$ 18,060	$ 19,798

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, 2021	Dec. 31, 2020
Financing Receivable, after Allowance for Credit Loss [Abstract]
Beginning balance	$ 80,790	$ 67,510
Additions	83,846	78,554
Billings and payments	(77,573)	(60,194)
Sales of EIP receivables	(6,796)	(7,827)
Foreign currency translation	(4,737)	4,851
Change in allowance for doubtful accounts and imputed discount	670	(2,104)
Ending balance	$ 76,200	$ 80,790

EIP Receivables - Summary of Im

EIP Receivables - Summary of Impact of Sales of EIP receivables (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Receivable [Line Items]
EIP receivables derecognized	$ 6,796	$ 7,827
Cash proceeds	(5,978)	(7,011)
Reversal of unamortized imputed discount	(436)	(339)
Reversal of allowance for doubtful accounts	(408)	(470)
Pre-tax (gain) loss on sales of EIP receivables	$ (26)	$ 7

Other Current Liabilities and_3

Other Current Liabilities and Accrued Expense (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Other Current Liabilities and Accrued Expense [Line Items]
Payroll and employee benefits	$ 19,945	$ 19,817
Value-added tax and other business taxes	10,958	13,638
Dealer commissions and subsidies	9,600	12,462
Income and withholding taxes	8,977	12,060
Handset purchases	4,416	11,398
Other	45,335	47,058
Other current liabilities and accrued expenses	$ 99,231	$ 116,433

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, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 2,765	$ 9,987
Total liabilities	3,008	7,431
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	145	793
Warrant Liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	108	160
Interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	2,765
Total liabilities	135	3,796
Options instruments classified as liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	2,620	2,682
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	108	160
Fair Value, Inputs, Level 1 | Warrant Liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	108	160
Fair Value, Inputs, Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	2,765	9,987
Total liabilities	280	4,589
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	145	793
Fair Value, Inputs, Level 2 | Interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	2,765
Total liabilities	135	3,796
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities	2,620	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	$ 2,620	$ 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, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Carrying amount, excluding unamortized discount and deferred financing costs	$ 675,448	$ 661,708
Fair value	$ 662,881	$ 646,689

Debt - Schedule of Long-Term an

Debt - Schedule of Long-Term and Other Debt (Detail) $ in Thousands, $ in Millions	Dec. 31, 2021USD ($)	Dec. 31, 2021NZD ($)	Jun. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019NZD ($)
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	$ 675,448			$ 661,708
Less: deferred financing costs	(4,597)			(6,668)
Less: unamortized discount	(7,577)			(3,284)
Total debt and financing lease liabilities	663,274			651,756
Less: current portion of debt and financing lease liabilities	(31,589)			(21,001)
Total long-term debt and financing lease liabilities	631,685			630,755
Triology LLC Due 2022 Notes | Trilogy LLC
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs				350,000
TISP 8.875% Notes
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	367,707
TISP 10.0% Notes
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	51,000			50,000
Less: deferred financing costs			$ (4,400)
Less: unamortized discount			$ (1,000)
Other
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	3,803			5,837
New Zealand | 2023 Senior Facilities Agreement | 2degrees
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	194,801			205,561
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	26,788	$ 39.2		15,053
Less: deferred financing costs					$ (400)	$ (0.7)
Bolivia | Bolivian Bond Debt | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	20,114			20,114
Bolivia | Tower Transaction Financing Obligation | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	4,166			4,546
Bolivia | Bank Loan 2023 | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	4,444			6,224
Bolivia | Bank Loan 2022 | Nueva Tel
Debt Instrument [Line Items]
Carrying amount, excluding unamortized discount and deferred financing costs	$ 2,625			$ 4,373

Debt - Future maturities of Lon

Debt - Future maturities of Long-term and other debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Long-term Debt, Fiscal Year Maturity [Abstract]
2022	$ 31,589
2023	616,975
2024	7,131
2025	6,122
2026	4,207
Thereafter	9,424
Total	$ 675,448	$ 661,708

Debt - Additional Information (

Debt - Additional Information (Detail) $ in Millions

May 06, 2021USD ($)

May 06, 2021NZD ($)

Jun. 30, 2021USD ($)

Jan. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2021USD ($)Tower

Dec. 31, 2021NZD ($)

Dec. 31, 2020USD ($)Tower

Dec. 31, 2019USD ($)Tower

Dec. 31, 2021NZD ($)Tower

Dec. 31, 2020NZD ($)Tower

Oct. 31, 2020USD ($)

Aug. 31, 2020USD ($)

Dec. 31, 2019NZD ($)Tower

Feb. 28, 2019USD ($)Tower

May 02, 2017USD ($)

Debt Instrument [Line Items]

Deferred financing costs

$ 4,597,000

$ 6,668,000

Debt, noncurrent

10,400,000

Proceeds from debt

$ 3,900,000

350,000,000

346,656,000

$ 214,471,000

Interest cost incurred and expensed

$ 54,600,000

47,300,000

47,100,000

Debt covenant compliance

the Company was in compliance with all of its debt covenants. Subsequent to December 31, 2021, the Company anticipates that it will not be in compliance with a covenant under the Bolivian Bond Debt; however, as discussed above, if the covenant is breached, NuevaTel will have a 90-day grace period in which to remedy the breach or seek a waiver from the bondholders. If NuevaTel is not able to remedy the breach or obtain a waiver, the bondholders will assemble following the 90-day grace period to determine the course of action regarding NuevaTel’s future obligations under the bonds.

the Company was in compliance with all of its debt covenants. Subsequent to December 31, 2021, the Company anticipates that it will not be in compliance with a covenant under the Bolivian Bond Debt; however, as discussed above, if the covenant is breached, NuevaTel will have a 90-day grace period in which to remedy the breach or seek a waiver from the bondholders. If NuevaTel is not able to remedy the breach or obtain a waiver, the bondholders will assemble following the 90-day grace period to determine the course of action regarding NuevaTel’s future obligations under the bonds.

Long-term Debt

$ 675,448,000

661,708,000

Debt instrument redemption price percentage

100.00%

100.00%

Unamortized debt discount

7,577,000

3,284,000

ROU assets obtained in exchange for new finance lease liabilities

319,000

1,822,000

Trilogy International South Pacific Holdings LLC [Member]

Debt Instrument [Line Items]

Equity Method Investment, Ownership Percentage

100.00%

Interest Expense

Debt Instrument [Line Items]

Amortization of deferred financing costs

3,900,000

$ 3,100,000

$ 2,100,000

Nueva Tel

Debt Instrument [Line Items]

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

608

608

ROU assets obtained in exchange for new finance lease liabilities

$ 12,100,000

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

34

34

Maximum | Two degree Capital Stock [Member] | Debt Covenant [Member]

Debt Instrument [Line Items]

Proceeds from Divestiture of Interest in Consolidated Subsidiaries

$ 150

Cash retained upon liquidity events

$ 150,000,000

$ 150

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

Debt Instrument [Line Items]

Aggregate principal amount of notes

350,000,000

Triology LLC Due 2022 Notes | Trilogy LLC

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 350,000,000

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

semi-annually in arrears on May 1 and November 1

Long-term Debt

$ 350,000,000

Trilogy International South Pacific LLC 2022 Notes | Nueva Tel

Debt Instrument [Line Items]

Debt covenant restriction

$ 75,000,000

2023 Senior Facilities Agreement | New Zealand | 2degrees

Debt Instrument [Line Items]

Borrowing capacity

$ 285

$ 194,800,000

Credit facilities agreement maturity date

Feb. 7, 2023

Feb. 7, 2023

Debt weighted average interest rate

3.42%

3.42%

Commitment fee rate

0.96%

0.96%

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

40.00%

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 2.50; 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.

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 2.50; 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

194,801,000

205,561,000

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

Debt Instrument [Line Items]

Borrowing capacity

20

Credit facility drawn

13,700,000

20

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

Debt Instrument [Line Items]

Borrowing capacity

30

Credit facility drawn

20,500,000

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

$ 160,600,000

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%

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%

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

$ 1,800,000

Debt, noncurrent

$ 900,000

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.

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

$ 2,625,000

4,373,000

Bank Loan 2023 | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Aggregate principal amount of notes

8,000,000

Debt, current

1,800,000

Debt, noncurrent

2,700,000

Proceeds from debt

$ 4,000,000

$ 4,000,000

Long-term Debt

$ 4,444,000

6,224,000

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%

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

3,900,000

Long-term Debt

4,166,000

4,546,000

EIP Receivables Financing Obligation | New Zealand | 2degrees

Debt Instrument [Line Items]

Borrowing capacity

$ 31,100,000

$ 45.5

Credit facility drawn

15,100,000

$ 20.9

Variable interest rate

3.55%

3.55%

Debt weighted average interest rate

4.57%

4.57%

Commitment fee rate

0.70%

0.70%

Deferred financing costs

$ 400,000

$ 0.7

Long-term Debt

$ 26,788,000

15,053,000

$ 39.2

Bolivian Bond Debt | Bolivia | Nueva Tel

Debt Instrument [Line Items]

Debt, noncurrent

20,100,000

$ 24,200,000

Long-term Debt

20,114,000

20,114,000

2021 Senior Facilities Agreement | New Zealand | 2degrees

Debt Instrument [Line Items]

Borrowing capacity

250

Deferred financing costs

$ 1,000,000

$ 1.6

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

Debt Instrument [Line Items]

Variable interest rate

3.80%

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%

2.40%

Bank Loan 2021 | Bolivia | Nueva Tel

Debt Instrument [Line Items]

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

Aug. 31, 2025

Repayment beginning date

Feb. 29, 2024

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

Aug. 31, 2028

Repayment beginning date

Sep. 30, 2025

Sep. 30, 2025

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

Debt Instrument [Line Items]

Borrowing capacity

$ 14,500,000

TISP 8.875% Notes

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 353,100,000

Debt stated interest rate

8.875%

Maturity date

May 15, 2023

May 15, 2023

Long-term Debt

367,707,000

Debt Instrument, Principal Amount

$ 1,000

Debt Instrument, Exchange Amount

1,020

Fees and expenses related to the debt offering

$ 8,900,000

Additional notes to be issued percent of outstanding

3.00%

Deferred finance costs and unamortized debt discount

$ 11,300,000

TISP 8.875% Notes | Current Debt Holders [Member]

Debt Instrument [Line Items]

Fees and expenses related to the debt offering

1,900,000

TISP 8.875% Notes | Third parties [Member]

Debt Instrument [Line Items]

Deferred financing costs

7,000,000

Fees and expenses related to the debt offering

7,000,000

TISP 8.875% Notes | Backstop Holders [Member]

Debt Instrument [Line Items]

Debt Instrument, Exchange Amount

1,000

Debt Conversion, Converted Instrument, Amount

$ 1,020

TISP 8.875% Notes | Long Term Debt And Financing Lease Liabilities

Debt Instrument [Line Items]

Increase in principal amount

10,700,000

TISP 8.875% Notes | Maximum

Debt Instrument [Line Items]

Number of days of notice required

60 days

60 days

TISP 8.875% Notes | Maximum | 2degrees Liquidity Event [Member]

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 10,700,000

TISP 8.875% Notes | Minimum

Debt Instrument [Line Items]

Number of days of notice required

30 days

30 days

Trilogy LLC 2022 Notes [Member]

Debt Instrument [Line Items]

Notes that were exchanged

$ 346,100,000

Unamortized debt discount

$ 2,400,000

TISP 10.0% Notes

Debt Instrument [Line Items]

Aggregate principal amount of notes

$ 51,000,000

Debt stated interest rate

10.00%

Deferred financing costs

$ 4,400,000

Debt, noncurrent

$ 50,000,000

Proceeds from debt

46,000,000

Long-term Debt

51,000,000

$ 50,000,000

Debt Discount rate

93.505%

Covenant restriction

$ 15,000,000

Debt Instrument, Principal Amount

$ 1,000

Debt instrument increase in principal amount

$20.00 per $1,000

Unamortized debt discount

$ 1,000,000

Percentage of Holders Consenting

100.00%

Debt instrument unamortized discount and deferred financing cost

$ 3,400,000

Debt instrument, increase in aggregate principal amount

$ 1,000,000

Debt - Supplemental Cash Flow D

Debt - Supplemental Cash Flow Disclosure (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Supplemental Cash Flow Information [Abstract]
Interest paid, net of capitalized interest	$ 46,495	$ 40,315	$ 42,623

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Detail) - 2degrees $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021NZD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2021NZD ($)
Interest Rate Swap
Derivative [Line Items]
Matured derivative notional amount	$ 39.3	$ 57.5
Derivative description	The agreements have effective dates from June 30, 2018 through September 30, 2022 and termination dates from March 31, 2022 through March 31, 2025.	The agreements have effective dates from June 30, 2018 through September 30, 2022 and termination dates from March 31, 2022 through March 31, 2025.
Derivative, notional amount	$ 144.2				$ 211
Interest Rate Swap | Other non-current liabilities
Derivative [Line Items]
Derivative liability, interest rate, fair value	$ 0.1		$ 3.8
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	$ 0.6		$ (0.4)	$ (1)
Foreign Exchange Contract | Sell NZD
Derivative [Line Items]
Matured derivative notional amount		$ 22.1
Short-term forward exchange contracts to sell and buy currencies					$ 4.2
Foreign Exchange Contract | Buy US Dollar
Derivative [Line Items]
Matured derivative notional amount	15.3
Short-term forward exchange contracts to sell and buy currencies	$ 3

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, 2021	Dec. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Non-cash gain (loss) from change in fair value recorded in Other, net	$ 4,762	$ (2,531)	$ (1,538)
Net cash settlement	$ 1,700	$ 1,582	$ 1,054

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2016
2degrees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding		25,675,000	25,725,000
Equity-based compensation		$ 0.2	$ 1.9	$ 0.2
2degrees | Accrued and other current liabilities | Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of option included in other current liabilities and accrued expenses		$ 2.6
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]
Fair Value of Stock Options			0.7
Employee Stock Option | 2degrees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options with terms modified during the period, number	20,100,000
Expiration date after modification	May 31, 2023
Earliest expiration date before modification	2020
Latest expiration date before modification	2023
Weighted-average grant date fair value of option granted				$ 0.42
Total intrinsic value of options redeemed or exercised		$ 0	0.4	$ 0.5
Unrecognized compensation costs, option		$ 0.1
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
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 authorized for issuance as RSUs		7.50%
Share based payment award, vesting period description		Time-based RSUs granted to officers and employees vest annually on a straight-line basis either over a four-year service period or at the end of a three-year period, subject to continued service through the applicable vesting dates.
Share based payment award, restricted stock units grant date fair value		$ 3	$ 1.4	$ 2.4
Share based payment award, restricted stock units grant date price per common share		$ 1.14	$ 0.84	$ 1.57
Restricted stock units vested		1,127,852
Outstanding unvested RSUs		4,816,540	3,339,036
Unrecognized compensation costs, RSUs		$ 3.5
Weighted-average period to recognize award		2 years 6 months
Share based payment award, restricted stock unit granted		2,612,488
Maximum number of common shares that may be issued		6,484,611
Restricted Stock Units (RSUs) | 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		1,500,668
Restricted Stock Units (RSUs) | Grants Made in 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs, RSUs		$ 2.2
Restricted Stock Units (RSUs) | Time Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units vested		1,028,661	735,479	446,728
Issuance of shares related to RSUs, net of employee tax withholding		781,118	590,903	374,666
Restricted Stock Units (RSUs) | Performance 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		99,191	99,181
Issuance of shares related to RSUs, net of employee tax withholding		80,923	83,779
Restricted Stock Units (RSUs) | Common Shares | Share-based Payment Arrangement, Insider
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of Common Shares authorized for issuance as RSUs		10.00%
Maximum number of common shares that may be issued		8,646,148
Restricted Stock Units (RSUs) | Class C Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based payment award, vesting period description		The Restricted Class C Units vested 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.
Share based payment award, restricted stock units grant date fair value					$ 1.5
Share based compensation expense			$ 0.4	$ 0.4
Share based payment award, restricted stock unit granted					192,130
Restricted Stock Units (RSUs) | General and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share based compensation expense		$ 2.9	$ 3.1	$ 3.2

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Restricted Stock Units Activity (Detail) - Restricted Stock Units (RSUs)	12 Months Ended
	Dec. 31, 2021shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at December 31, 2020	3,339,036
Granted	2,612,488
Vested	(1,127,852)
Forfeited/Cancelled	(7,132)
Outstanding at December 31, 2021	4,816,540

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
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	27.50%
Expected term (in years)	4 years 9 months 18 days
Risk free interest rate	1.03%
Expected dividend yield	0.00%

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, 2021USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Outstanding at December 31, 2020 | shares	25,725,000
Options, Redeemed | shares	(50,000)	[1]
Options, Outstanding at December 31, 2021 | shares	25,675,000
Options, Exercisable at December 31, 2021 | shares	24,375,000
Weighted- Average Exercise Price per Unit, Outstanding at December 31, 2020 | $ / shares	$ 1.47
Weighted- Average Exercise Price per Unit, Redeemed | $ / shares	1.44	[1]
Weighted- Average Exercise Price per Unit, Outstanding at December 31, 2021 | $ / shares	1.47
Weighted- Average Exercise Price per Unit, Exercisable at December 31, 2021 | $ / shares	$ 1.46
Weighted-Average Remaining Contractual Term (in Years), Outstanding at December 31, 2021	1 year 7 months 6 days
Weighted-Average Remaining Contractual Term (in Years), Exercisable at December 31, 2021	1 year 4 months 24 days
Aggregate Intrinsic Value, Outstanding at December 31, 2021 | $	$ 18,431
Aggregate Intrinsic Value, Exercisable at December 31, 2021 | $	$ 17,978
[1]	Exercise price of the options redeemed 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, 2021USD ($)shares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018$ / shares	Dec. 31, 2021$ / shares
Class of Stock [Line Items]
Common stock, voting rights	one vote for each share
Special voting Share, voting right	one vote per Class C Unit held
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
Dividend paid per common share | $ / shares					$ 0.02
Dividends payable, date to be Paid, Year			2019
Dividends payable, date Declared				Apr. 2, 2019
Dividends payable, date of Record				Apr. 16, 2019
Common Share issued through dividend reinvestment plan				72,557
Purchase price as a percentage of market price			95.00%
Cash dividend | $	$ 5,673		$ 11,680	$ 8,437
Stock issued during period, Share conversion of units	26,472,830
Stock issued during period, Shares restricted stock award	862,041
Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Outstanding unvested RSUs	4,816,540	4,816,540	3,339,036
Trilogy LLC | Trilogy International Partners LLC
Class of Stock [Line Items]
Equity ownership percentage by parent	100.00%	100.00%
Increase in ownership percentage	30.90%
Class C Units
Class of Stock [Line Items]
Common units outstanding	0	0
Class C Units | Trilogy LLC
Class of Stock [Line Items]
Increase (decrease) in issued common shares	26,426,191		44,985	37,298
Distribution in units				259,760
Common units outstanding			26,426,191	26,381,206
Class C Units | Trilogy LLC | Restricted Stock Units (RSUs)
Class of Stock [Line Items]
Outstanding unvested RSUs			48,033	96,065
Vesting period	4 years
Class B Units | Trilogy LLC
Class of Stock [Line Items]
Increase (decrease) in issued common shares	27,334,871		674,682	738,095
Common units outstanding	86,461,484	86,461,484	59,126,613	58,451,931
Shareholders that did not participate in the dividend reinvestment plan
Class of Stock [Line Items]
Cash dividend | $				$ 800
Other current liabilities and accrued expenses | Warrants
Class of Stock [Line Items]
Warrant liability | $	$ 100	$ 100	$ 200	$ 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, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	$ 9,936	$ 4,415
Other comprehensive income	(3,075)	5,520
Unrealized net gain related to short-term investments	(1)	1
Net current period other comprehensive income	(3,076)	5,521
Balance	6,860	9,936
Cumulative Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance	9,935	4,415
Other comprehensive income	(3,075)	5,520
Net current period other comprehensive income	(3,075)	5,520
Balance	6,860	9,935
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, 2021	Dec. 31, 2020
Noncontrolling Interest [Line Items]
Non-controlling interest	$ 34,855	$ 42,566
2degrees
Noncontrolling Interest [Line Items]
Non-controlling interest	39,393	39,903
Nueva Tel
Noncontrolling Interest [Line Items]
Non-controlling interest	(3,630)	39,744
Trilogy LLC
Noncontrolling Interest [Line Items]
Non-controlling interest		(36,288)
Salamanca Solutions International LLC
Noncontrolling Interest [Line Items]
Non-controlling interest	$ (908)	$ (793)

Non-controlling interests - Add

Non-controlling interests - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Noncontrolling Interest [Line Items]
Dividends declared and paid	$ 5,673,000	$ 11,680,000	$ 8,437,000
2degrees
Noncontrolling Interest [Line Items]
Dividends declared and paid	5,700,000	6,600,000	0
Nueva Tel
Noncontrolling Interest [Line Items]
Dividends declared and paid	$ 0	$ 5,100,000	$ 7,700

Revenue From Contract With Cust

Revenue From Contract With Customer - Summary of disaggregation of revenue (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenues		$ 653,564	$ 610,299	$ 693,927
Postpaid Wireless
Disaggregation of Revenue [Line Items]
Revenues		253,422	243,835	251,754
Prepaid Wireless
Disaggregation of Revenue [Line Items]
Revenues		161,417	158,172	191,601
Fixed Broadband Service
Disaggregation of Revenue [Line Items]
Revenues	[1]	111,542	86,630	70,830
Equipment Sales
Disaggregation of Revenue [Line Items]
Revenues		112,872	106,259	157,506
Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues		14,311	15,403	22,236
New Zealand
Disaggregation of Revenue [Line Items]
Revenues		528,616	458,858	486,380
New Zealand | Postpaid Wireless
Disaggregation of Revenue [Line Items]
Revenues		199,403	174,000	170,371
New Zealand | Prepaid Wireless
Disaggregation of Revenue [Line Items]
Revenues		102,547	91,528	88,771
New Zealand | Fixed Broadband Service
Disaggregation of Revenue [Line Items]
Revenues		106,478	83,545	69,317
New Zealand | Equipment Sales
Disaggregation of Revenue [Line Items]
Revenues		112,555	101,860	149,103
New Zealand | Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues		7,633	7,925	8,818
Bolivia
Disaggregation of Revenue [Line Items]
Revenues		124,631	151,001	206,804
Bolivia | Postpaid Wireless
Disaggregation of Revenue [Line Items]
Revenues		54,019	69,835	81,383
Bolivia | Prepaid Wireless
Disaggregation of Revenue [Line Items]
Revenues		58,870	66,644	102,830
Bolivia | Fixed Broadband Service
Disaggregation of Revenue [Line Items]
Revenues		5,064	3,085	1,513
Bolivia | Equipment Sales
Disaggregation of Revenue [Line Items]
Revenues		317	4,399	8,403
Bolivia | Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues		6,361	7,038	12,675
Other Country
Disaggregation of Revenue [Line Items]
Revenues		317	440	743
Other Country | Other Wireless Service And Other Revenues
Disaggregation of Revenue [Line Items]
Revenues		$ 317	$ 440	$ 743
[1]	Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues.

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, 2021	Dec. 31, 2020
Change in Contract with Customer, Asset [Abstract]
Beginning balance	$ 1,494	$ 3,044
Increase resulting from new contracts	1,747	1,790
Contract assets reclassified to a receivable or collected in cash	(1,780)	(3,397)
Foreign currency translation	(48)	57
Ending balance	$ 1,413	$ 1,494

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, 2021	Dec. 31, 2020
Change in Contract with Customer, Liability [Abstract]
Balance	$ 27,386	$ 20,237
Net increase in deferred revenue	24,725	24,101
Revenue recognized related to the balance existing at January 1	(25,002)	(18,554)
Foreign currency translation	(1,258)	1,602
Balance	$ 25,851	$ 27,386

Revenue From Contract With Cu_4

Revenue From Contract With Customer - Summary of contract costs (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Balance	$ 19,586	$ 15,798
Incremental costs of obtaining and contract fulfillment costs	17,284	15,969
Amortization and impairment included in operating costs	(17,373)	(13,372)
Foreign currency translation	(869)	1,191
Balance	$ 18,628	$ 19,586

Revenue From Contract With Cu_5

Revenue From Contract With Customer - Additional information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue remaining performance obligations	$ 3.3
Portion of the remaining performance obligations that is current	70.00%
Impairment losses recognized on capitalized contract	$ 1.5	$ 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 - Basic and

Earnings Per Share - Basic and Diluted Net Loss Per Unit (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Net (loss) income attributable to TIP Inc.	$ (144,689)	$ (47,787)	$ 2,878
Basic weighted average Common Shares outstanding	67,412,546	57,671,818	56,629,405
Basic net (loss) income per share	$ (2.15)	$ (0.83)	$ 0.05
Net (loss) income attributable to TIP Inc.	$ (144,689)	$ (47,787)	$ 2,878
Basic weighted average Common Shares outstanding	67,412,546	57,671,818	56,629,405
Unvested RSUs	0	0	157,940
Diluted weighted average Common Shares outstanding	67,412,546	57,671,818	56,787,345
Diluted net (loss) income per share	$ (2.15)	$ (0.83)	$ 0.05

Earnings Per Share - Schedule o

Earnings Per Share - Schedule of Weighted Average Dilutive Effect of Common Shares (Detail) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average Common Shares excluded from calculation of diluted net (loss) income per share	37,243,156	44,477,938	42,688,047
Class C Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average Common Shares excluded from calculation of diluted net (loss) income per share	17,928,140	26,429,030	26,439,817
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average 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]
Weighted average 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]
Weighted average Common Shares excluded from calculation of diluted net (loss) income per share	4,236,995	2,922,854	1,074,144
Unvested Class C Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Weighted average Common Shares excluded from calculation of diluted net (loss) income per share	0	48,033	96,065

Leases - Summary of Components

Leases - Summary of Components of Lease cost (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating lease cost:
Operating lease cost	$ 39,684	$ 36,700
Financing lease cost:
Amortization of ROU assets	1,366	1,190
Interest on lease liabilities	455	435
Total net lease cost	41,505	38,325
Cost of service
Operating lease cost:
Operating lease cost	32,202,000	30,397,000
Sales and marketing
Operating lease cost:
Operating lease cost	2,697,000	2,555,000
General and administrative
Operating lease cost:
Operating lease cost	$ 4,785,000	$ 3,748,000

Leases - Summary of Component_2

Leases - Summary of Components of Lease cost (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Short term lease costs	$ 7.1	$ 5.9

Leases - Additional Information

Leases - Additional Information (Detail) $ in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Sep. 30, 2021NZD ($)
Lessee, Lease, Description [Line Items]
Impairment of operating lease Right of use assets	$ 48,500
Total expected rent payments over the lease term	257,583
Twelve Year Lease [Member] | Building [Member] | Two Degrees Member [Member]
Lessee, Lease, Description [Line Items]
Total expected rent payments over the lease term	46,000	$ 68
Twenty Year Lease [Member] | Data Center Lease [Member] | Two Degrees Member [Member]
Lessee, Lease, Description [Line Items]
Total expected rent payments over the lease term	$ 11,300	$ 16.6

Leases - Schedule of Balance Sh

Leases - Schedule of Balance Sheet Information Related to Leases (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets
Operating	$ 120,414	$ 155,996
Operating Lease, Right-of-Use Asset, Statement of Financial Position	Operating	Operating
Financing	$ 2,390	$ 4,473
Finance Lease, Right-of-Use Asset, Statement of Financial Position	Financing	Financing
Total lease assets	$ 122,804	$ 160,469
Current liabilities
Operating	$ 19,315	$ 17,900
Operating Lease, Liability, Current, Statement of Financial Position	Operating	Operating
Financing	$ 1,049	$ 1,542
Finance Lease, Liability, Current, Statement of Financial Position	Financing	Financing
Long-term
Operating	$ 168,437	$ 138,478
Operating Lease, Liability, Noncurrent, Statement of Financial Position	Operating	Operating
Financing	$ 2,756	$ 3,607
Finance Lease, Liability, Noncurrent, Statement of Financial Position	Financing	Financing
Total lease	$ 191,557	$ 161,527

Leases - Schedule of Cash Flow

Leases - Schedule of Cash Flow Information Related to Leases (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases	$ 13,707	$ 26,848
Operating cash flows for finance leases	454	435
Financing cash flows for finance leases	1,526	1,349
Supplemental lease cash flow disclosures
ROU assets obtained in exchange for new operating lease liabilities	35,118	10,018
ROU assets obtained in exchange for new finance lease liabilities	$ 319	$ 1,822

Leases - Summary of Additional

Leases - Summary of Additional Information Related to the leases (Detail)	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Additional Information Related To The Leases [Abstract]
Weighted- average remaining lease term - operating leases	9 years	9 years
Weighted- average remaining lease term - finance leases	6 years	5 years
Weighted- average discount rate - operating leases	7.30%	7.00%
Weighted- average discount rate - finance leases	10.50%	9.70%

Leases - Summary of Maturities

Leases - Summary of Maturities of Lease Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Maturities Of Lease Liabilities Table [Line Items]
2022	$ 31,950
2023	30,948
2024	30,126
2025	29,325
2026	27,941
Thereafter	107,293
Total lease payments	257,583
Less interest	(69,831)
Present value of lease liabilities	187,752
Less current obligation	(19,315)	$ (17,900)
Long-term obligation at December 31, 2021	168,437	138,478
2022	1,384
2023	778
2024	592
2025	570
2026	423
Thereafter	1,488
Total lease payments	5,235
Less interest	(1,430)
Present value of lease liabilities	3,805
Less current obligation	(1,049)	(1,542)
Long-term obligation at December 31, 2021	$ 2,756	$ 3,607

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) $ in Millions	Oct. 31, 2021USD ($)	Oct. 31, 2020	Jan. 31, 2022USD ($)	Oct. 31, 2020	Sep. 30, 2020	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2016USD ($)	Nov. 30, 2020	Dec. 31, 2019USD ($)	Apr. 30, 2013USD ($)
Other Assets | RBI2 Agreement | Joint Venture [Member]
Commitments and Contingencies [Line Items]
Other Long-term Investments						$ 13.2	$ 9.9
ATT
Commitments and Contingencies [Line Items]
Percentage of annual spectrum fee interest rate						6.00%
Percentage of penalty for late payment of annual spectrum fee						10.00%
ATT | Subsequent Event [Member]
Commitments and Contingencies [Line Items]
Annual spectrum fee			$ 9.5
2degrees | RBI2 Agreement | Joint Venture [Member]
Commitments and Contingencies [Line Items]
Investments in a joint venture during the period						$ 4.3	5.4
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 | ATT
Commitments and Contingencies [Line Items]
Estimated loss contingency						$ 0.2
Nueva Tel | Bolivia | Accrued Liabilities | Delays in Making Repairs to Public Telephone Equipment
Commitments and Contingencies [Line Items]
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
Nueva Tel | Bolivia | ATT | Accrued Liabilities | Outages [Member]
Commitments and Contingencies [Line Items]
Estimated loss contingency						$ 4.5	$ 4.5			$ 4.5
Fine imposed								$ 4.5
Reinstated fine amount	$ 4.5

Commitments and Contingencies_2

Commitments and Contingencies - New Zealand Purchase Commitments (Detail) - New Zealand $ in Thousands	Dec. 31, 2021USD ($)
Long-term Purchase Commitment [Line Items]
2022	$ 110,912
2023	24,831
2024	17,297
2025	10,499
2026	$ 8,209

Commitments and Contingencies_3

Commitments and Contingencies - Bolivia Purchase Commitments (Detail) - Bolivia $ in Thousands	Dec. 31, 2021USD ($)
Long-term Purchase Commitment [Line Items]
2022	$ 12,043
2023	2,110
2024	2,110
2025	2,110
2026	$ 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, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Loss From Operations Before Provision Benefit For Income Taxes [Line Items]
United States	$ (76,154)	$ (45,834)	$ (42,578)
Loss before income taxes	(183,830)	(56,595)	(16,774)
CANADA
Income Loss From Operations Before Provision Benefit For Income Taxes [Line Items]
Foreign	(870)	(514)	(578)
All Other Foreign
Income Loss From Operations Before Provision Benefit For Income Taxes [Line Items]
Foreign	$ (106,806)	$ (10,247)	$ 26,382

Income Taxes - Components of _2

Income Taxes - Components of Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current:
United States	$ 286	$ 275	$ 125
Current Income Tax Expense Total	6,231	7,795	23,859
Deferred:
Deferred Income Tax Expense (Benefit)	4,311	15,297	(64,655)
Total	10,542	23,092	(40,796)
All Other Foreign
Current:
Foreign	5,945	7,520	23,734
Deferred:
Foreign	$ 4,311	$ 15,297	$ (64,655)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	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	$ 89,155	$ 49,706
US NOL Carryforwards Generated Prior to December 31 2017 [Member]
Income Taxes [Line Items]
Tax credit carryforward, limitations on use	indefinitely
US NOL Carryforwards Generated After December 31 2017 [Member]
Income Taxes [Line Items]
Tax credit carryforward, limitations on use	20 years
UNITED STATES
Income Taxes [Line Items]
Statutory income tax rate	21.00%
Net operating loss carryforward	$ 72,000
UNITED STATES | Capital Loss Carryforward [Member]
Income Taxes [Line Items]
Tax Credit Carryforward, Amount	$ 7,000
Tax credit carryforward expiration year	5 years
CANADA
Income Taxes [Line Items]
Statutory income tax rate	25.00%
Net operating loss carryforward	$ 14,000
Tax credit carryforward, limitations on use	20 years
BOLIVIA
Income Taxes [Line Items]
Net operating loss carryforward	$ 56,000
Valuation allowance	$ 58,000
Tax credit carryforward, limitations on use	three years
Income tax assessment	$ 2,900
2degrees
Income Taxes [Line Items]
Statutory income tax rate	28.00%
Nueva Tel
Income Taxes [Line Items]
Statutory income tax rate	25.00%
Potential income tax effects	$ 2,000	$ 2,000	$ 2,000	$ 2,000	$ 2,000	$ 2,000	$ 2,000	$ 2,000

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Provision of Income Taxes [Line Items]
Earnings attributable to non-tax paying entities	$ 3,438	$ 3,650	$ 3,502
Foreign rate differential	3,814	2,032	1,878
Change in valuation allowance	32,265	24,336	(45,037)
Effect of redemption of all outstanding Class C Units	18,825
Foreign withholding tax incurred	1,384	3,377	1,316
Withholding taxes on unrepatriated foreign earnings	(7,664)	(6,149)	(2,281)
Inflation adjustment	(2,374)	(1,285)	(1,824)
Permanent adjustments	4,154	2,959	3,322
Other—net	2,658	8,321	2,522
Total	10,542	23,092	(40,796)
CANADA
Reconciliation of Provision of Income Taxes [Line Items]
Income tax benefit at Canadian federal rate	$ (45,958)	$ (14,149)	$ (4,194)

Income Taxes - Components of De

Income Taxes - Components of Deferred Tax Assets And Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Intangible assets	$ 11,346	$ 8,272
Fixed assets	19,510	12,980
Bad debt allowance	9,067	7,601
NOL, foreign tax credit and capital loss carryforwards	41,423	30,790
Accrued liabilities	11,147	11,661
Excess business interest expense	1,322	12,282
Equity based compensation	4,324	3,484
Tower sale financing obligation	1,067	1,155
Operating lease liability	49,435	40,444
Other	5,787	4,206
Subtotal	154,428	132,875
Less: valuation allowance	(89,155)	(49,706)
Total net deferred tax assets	65,273	83,169
Contract asset	(5,284)	(5,631)
Right of use asset	(36,099)	(39,964)
Withholding taxes on unrepatriated foreign earnings	(298)	(7,967)
Total deferred tax liabilities	(41,681)	(53,562)
Net deferred tax asset	23,592	29,607
Classified on the balance sheet as:
Deferred tax asset	23,890	37,573
Deferred tax liability	(298)	(7,966)
Total net deferred tax assets	$ 23,592	$ 29,607

Income Taxes - Schedule of Open

Income Taxes - Schedule of Open Tax Year for Examination By Jurisdiction (Detail)	12 Months Ended
	Dec. 31, 2021
New Zealand | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2016
New Zealand | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2021
Bolivia | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2015
Bolivia | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2021
UNITED STATES | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2018
UNITED STATES | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2021
CANADA | Earliest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2017
CANADA | Latest Tax Year
Income Tax Contingency [Line Items]
Open tax year by jurisdiction	2021

Income Taxes - Schedule of Supp

Income Taxes - Schedule of Supplemental Cash Flow Disclosure (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income and withholding tax paid	$ 12,027	$ 16,019	$ 11,874

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2021Segment
Segment Reporting Information [Line Items]
Number of reportable segments	2

Segment Information - Financial

Segment Information - Financial Information of Reportable Operating Segments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues	$ 653,564	$ 610,299	$ 693,927
Loss before income taxes	(183,830)	(56,595)	(16,774)
Equity-based compensation	(3,407)	(5,637)	(4,041)
Transaction and other nonrecurring costs	(9,389)	(2,360)	(6,946)
Depreciation, amortization and accretion	107,241	106,971	109,845
Impairment of long-lived assets	(113,844)
(Loss) gain on disposal of assets and sale-leaseback transaction	(1,094)	2,525	11,169
Capital expenditures	92,838	77,331	85,212
Interest expense	(53,713)	(46,517)	(45,988)
Assets	803,867	989,031
Change in fair value of warrant liability	55	(49)	1
Debt issuance and modification costs	(7,016)
Other, net	(3,299)	(4,611)	555
New Zealand
Segment Reporting Information [Line Items]
Revenues	528,616	458,858	486,380
Bolivia
Segment Reporting Information [Line Items]
Revenues	124,631	151,001	206,804
Operating Segments | New Zealand
Segment Reporting Information [Line Items]
Revenues	528,616	458,858	486,380
Adjusted EBITDA	127,624	111,446	106,308
Depreciation, amortization and accretion	73,909	64,635	64,197
Capital expenditures	81,059	65,060	59,555
Assets	618,037	602,568
Operating Segments | Bolivia
Segment Reporting Information [Line Items]
Revenues	124,631	151,001	206,804
Adjusted EBITDA	(72)	6,613	42,475
Depreciation, amortization and accretion	33,313	41,907	44,944
Capital expenditures	11,761	12,251	25,636
Assets	183,403	340,436
Corporate, Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Revenues	317	440	743
Loss before income taxes	(12,434)	(11,034)	(10,462)
Depreciation, amortization and accretion	19	429	704
Capital expenditures	18	20	$ 21
Assets	$ 2,427	$ 46,027

Segment Information - Revenues

Segment Information - Revenues by Product or Service (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Revenues		$ 653,564	$ 610,299	$ 693,927
Wireless Service
Segment Reporting Information [Line Items]
Revenues	[1]	420,275	408,365	455,679
Fixed Broadband Service
Segment Reporting Information [Line Items]
Revenues	[1]	111,542	86,630	70,830
Equipment And Supplies Sales
Segment Reporting Information [Line Items]
Revenues		112,872	106,259	157,506
Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues		8,875	9,045	9,912
New Zealand
Segment Reporting Information [Line Items]
Revenues		528,616	458,858	486,380
New Zealand | Fixed Broadband Service
Segment Reporting Information [Line Items]
Revenues		106,478	83,545	69,317
Bolivia
Segment Reporting Information [Line Items]
Revenues		124,631	151,001	206,804
Bolivia | Fixed Broadband Service
Segment Reporting Information [Line Items]
Revenues		5,064	3,085	1,513
Operating Segments | New Zealand
Segment Reporting Information [Line Items]
Revenues		528,616	458,858	486,380
Operating Segments | New Zealand | Wireless Service
Segment Reporting Information [Line Items]
Revenues	[1]	302,704	266,630	261,218
Operating Segments | New Zealand | Fixed Broadband Service
Segment Reporting Information [Line Items]
Revenues	[1]	106,478	83,545	69,317
Operating Segments | New Zealand | Equipment And Supplies Sales
Segment Reporting Information [Line Items]
Revenues		112,555	101,860	149,103
Operating Segments | New Zealand | Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues		6,879	6,823	6,742
Operating Segments | Bolivia
Segment Reporting Information [Line Items]
Revenues		124,631	151,001	206,804
Operating Segments | Bolivia | Wireless Service
Segment Reporting Information [Line Items]
Revenues	[1]	117,571	141,735	194,461
Operating Segments | Bolivia | Fixed Broadband Service
Segment Reporting Information [Line Items]
Revenues	[1]	5,064	3,085	1,513
Operating Segments | Bolivia | Equipment And Supplies Sales
Segment Reporting Information [Line Items]
Revenues		317	4,399	8,403
Operating Segments | Bolivia | Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues		1,679	1,782	2,427
Corporate, Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Revenues		317	440	743
Corporate, Reconciling Items and Eliminations | Non-subscriber ILD and other Revenues
Segment Reporting Information [Line Items]
Revenues		$ 317	$ 440	$ 743
[1]	Beginning in 2021, we replaced “Wireline” with “Fixed broadband” to describe the revenues associated with the Company’s fixed broadband product in New Zealand and Bolivia. As a result, fixed LTE service revenues were reclassified from Other wireless service and other revenues and are now included as a component of Fixed broadband service revenues.

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 31, 2013	Jan. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 06, 2021
TISP 8.875% Notes
Related Party Transaction [Line Items]
Aggregate principal amount						$ 353,100
Nueva Tel
Related Party Transaction [Line Items]
Other expenses			$ 500	$ 600	$ 600
Other revenue			300	400	500
Nueva Tel | Installment Plan Agreement
Related Party Transaction [Line Items]
Amount receivable due from related Parties			200	800
Nueva Tel | Reduction to cost of service | Third Party Service Provider
Related Party Transaction [Line Items]
Other revenue			800	1,200	1,300
Salamanca Solutions
Related Party Transaction [Line Items]
Increase in net income (loss)			(132)	$ (40)	49
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
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 | TISP 8.875% Notes
Related Party Transaction [Line Items]
Payments to acquire notes			$ 7,000
SSI | Subsequent Event [Member]
Related Party Transaction [Line Items]
Related party transaction, amounts of transaction		$ 80
Related party, interest rate		0.44%
Debt maturity date		Jul. 1, 2023
Monthly repayment beginning date		Apr. 1, 2022

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) $ in Millions, $ in Millions	Mar. 31, 2022USD ($)	Mar. 15, 2022USD ($)	Mar. 15, 2022NZD ($)	Dec. 31, 2021USD ($)
Bridge Loans [Member]
Subsequent Event [Line Items]
Debt stated interest rate				13.50%
Maturity date				May 15, 2023
Bridge Loans [Member] | Maximum [Member]
Subsequent Event [Line Items]
Debt instrument, face amount				$ 10
Subsequent Event
Subsequent Event [Line Items]
Proceeds from the sale of a business placed in escrow		$ 15
Subsequent Event | US Dollar [Member]
Subsequent Event [Line Items]
Foreign currency exchange rate		0.67	0.67
Subsequent Event | Two degree Capital Stock [Member]
Subsequent Event [Line Items]
Percentage of equity interest sold		100.00%	100.00%
Gross proceeds for sale of a subsidiary			$ 1,315
Net proceeds from sale of a subsidiary		$ 625	$ 930
Subsequent Event | 2degrees | USD To NZD Exchange [Member] | Foreign Exchange Forward [Member]
Subsequent Event [Line Items]
Maturity date	Jun. 30, 2022
Derivate notional amount	$ 450
Subsequent Event | 2degrees | Bridge Loans [Member]
Subsequent Event [Line Items]
Debt instrument, face amount	$ 10