United States Cellular (USM) 10-K 17 Feb 22 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Jan. 31, 2022	Jun. 30, 2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	001-09712
Entity Registrant Name	UNITED STATES CELLULAR CORPORATION
Entity Central Index Key	0000821130
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	62-1147325
Entity Address, Address Line One	8410 West Bryn Mawr
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60631
City Area Code	(773)
Local Phone Number	399-8900
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Common Shares
Title of 12(b) Security	Common Shares, $1 par value
Trading Symbol	USM
Security Exchange Name	NYSE
Entity Public Float			$ 575
Share Price			$ 36.31
Entity Common Stock, Shares Outstanding		52,870,300
Series A Common Shares
Entity Common Stock, Shares Outstanding		33,005,900
6.25% Senior Notes
Title of 12(b) Security	6.25% Senior Notes Due 2069
Trading Symbol	UZD
Security Exchange Name	NYSE
5.50% Senior Notes
Title of 12(b) Security	5.50% Senior Notes Due 2070
Trading Symbol	UZE
Security Exchange Name	NYSE
5.50% Senior Notes
Title of 12(b) Security	5.50% Senior Notes Due 2070
Trading Symbol	UZF
Security Exchange Name	NYSE

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Chicago, Illinois

Consolidated Statement Of Opera

Consolidated Statement Of Operations - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating revenues
Revenues	$ 4,122	$ 4,037	$ 4,022
Operating expenses
Selling, general and administrative	1,345	1,368	1,406
Depreciation, amortization and accretion	678	683	702
(Gain) loss on asset disposals, net	23	25	19
(Gain) loss on sale of business and other exit costs, net	(2)	0	(1)
(Gain) loss on license sales and exchanges, net	0	(5)	0
Total operating expenses	3,952	3,864	3,910
Operating income	170	173	112
Investment and other income (expense)
Equity in earnings of unconsolidated entities	179	179	166
Interest and dividend income	6	8	17
Gain (loss) on investments	0	2	0
Interest expense	(175)	(112)	(110)
Total investment and other income	10	77	73
Income before income taxes	180	250	185
Income tax expense	20	17	52
Net income	160	233	133
Less: Net income attributable to noncontrolling interests, net of tax	5	4	6
Net income attributable to UScellular shareholders	$ 155	$ 229	$ 127
Basic weighted average shares outstanding (in shares)	86	86	86
Basic earnings per share attributable to UScellular shareholders	$ 1.80	$ 2.66	$ 1.47
Diluted weighted average shares outstanding (in shares)	87	87	88
Diluted earnings per share attributable to UScellular shareholders	$ 1.77	$ 2.62	$ 1.44
Service
Operating revenues
Revenues	$ 3,115	$ 3,067	$ 3,035
Operating expenses
Cost of goods and services sold	790	782	756
Equipment sales
Operating revenues
Revenues	1,007	970	987
Operating expenses
Cost of goods and services sold	$ 1,118	$ 1,011	$ 1,028

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net income	$ 160	$ 233	$ 133
Add (deduct) adjustments to reconcile net income to net cash flows from operating activities
Depreciation, amortization and accretion	678	683	702
Bad debts expense	56	72	107
Stock-based compensation expense	27	32	41
Deferred income taxes, net	41	130	(4)
Equity in earnings of unconsolidated entities	(179)	(179)	(166)
Distributions from unconsolidated entities	176	189	161
(Gain) loss on asset disposals, net	23	25	19
(Gain) loss on sale of business and other exit costs, net	(2)	0	(1)
(Gain) loss on license sales and exchanges, net	0	(5)	0
(Gain) loss on investments	0	(2)	0
Other operating activities	33	2	4
Changes in assets and liabilities from operations
Accounts receivable	(27)	(8)	(46)
Equipment installment plans receivable	(116)	(54)	(97)
Inventory	(27)	16	(20)
Accounts payable	(57)	145	(69)
Customer deposits and deferred revenues	40	2	(8)
Accrued taxes	(41)	(57)	(23)
Other assets and liabilities	17	13	(9)
Net cash provided by operating activities	802	1,237	724
Cash flows from investing activities
Cash paid for additions to property, plant and equipment	(724)	(989)	(650)
Cash paid for licenses	(1,302)	(171)	(266)
Cash received from investments	3	1	29
Cash paid for investments	0	(3)	(11)
Cash received from divestitures and exchanges	3	26	41
Advance payments for license acquisitions	(20)	(30)	(5)
Other investing activities	4	3	(2)
Net cash used in investing activities	(2,036)	(1,163)	(864)
Cash flows from financing activities
Issuance of long-term debt	1,342	1,125	0
Repayment of long-term debt	(1,118)	(108)	(116)
Common Shares reissued for benefit plans, net of tax payments	(16)	(11)	(9)
Repurchase of Common Shares	(31)	(23)	(21)
Payment of debt issuance costs	(22)	(38)	(1)
Distributions to noncontrolling interests	(3)	(6)	(4)
Payments to acquire additional interest in subsidiaries	0	(11)	0
Other financing activities	(10)	(2)	(1)
Net cash provided by (used in) financing activities	142	926	(152)
Net increase (decrease) in cash, cash equivalents and restricted cash	(1,092)	1,000	(292)
Cash, cash equivalents and restricted cash
Beginning of period	1,291	291	583
End of period	$ 199	$ 1,291	$ 291

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions		Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents		$ 156	$ 1,271
Short-term investments		0	3
Accounts receivable
Customers and agents, less allowances of $57 and $62, respectively		976	915
Roaming		7	13
Other, less allowances of $2 and $1, respectively		63	70
Inventory, net		173	146
Prepaid expenses		58	51
Income taxes receivable		123	125
Other current assets		49	29
Total current assets		1,605	2,623
Assets held for sale		18	2
Licenses		4,088	2,629
Investments in unconsolidated entities		439	435
Property, plant and equipment
In service and under construction		9,056	8,785
Less: Accumulated depreciation and amortization		6,450	6,319
Property, plant and equipment, net		2,606	2,466
Operating lease right-of-use assets		959	924
Other assets and deferred charges		626	602
Total assets	[1]	10,341	9,681
Current liabilities
Current portion of long-term debt		3	2
Accounts payable
Affiliated		14	10
Trade		346	377
Customer deposits and deferred revenues		191	151
Accrued taxes		33	48
Accrued compensation		83	82
Short-term operating lease liabilities		129	116
Other current liabilities		104	85
Total current liabilities		903	871
Liabilities held for sale		0	1
Deferred liabilities and credits
Deferred income tax liability, net		674	633
Long-term operating lease liabilities		889	875
Other deferred liabilities and credits		573	376
Long-term debt, net		2,728	2,489
Commitments and contingencies
Noncontrolling interests with redemption features		11	10
UScellular shareholders’ equity
Series A Common and Common Shares Authorized 190 shares (50 Series A Common and 140 Common Shares) Issued 88 shares (33 Series A Common and 55 Common Shares) Outstanding 86 shares (33 Series A Common and 53 Common Shares) Par Value ($1.00 per share) ($33 Series A Common and $55 Common Shares)		88	88
Additional paid-in capital		1,678	1,651
Treasury shares, at cost, 2 Common Shares		(68)	(67)
Retained earnings		2,849	2,739
Total UScellular shareholders' equity		4,547	4,411
Noncontrolling interests		16	15
Total equity		4,563	4,426
Total liabilities and equity	[1]	$ 10,341	$ 9,681
[1]	The consolidated total assets as of December 31, 2021 and 2020, include assets held by consolidated variable interest entities (VIEs) of $1,482 million and $1,060 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of December 31, 2021 and 2020, include certain liabilities of consolidated VIEs of $23 million and $20 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 14 — Variable Interest Entities for additional information.

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) shares in Millions, $ in Millions		Dec. 31, 2021	Dec. 31, 2020
Accounts receivable
Customers and agents allowances		$ 57	$ 62
Other allowances		$ 2	$ 1
UScellular shareholders’ equity
Authorized shares (in shares)		190	190
Issued shares (in shares)		88	88
Outstanding shares (in shares)		86	86
Par value		$ 88	$ 88
Variable Interest Entities VIE's
Total assets	[1]	10,341	9,681
Consolidated Variable Interest Entities
Variable Interest Entities VIE's
Total assets		1,954	1,821
Liabilities		96	84
Consolidated Variable Interest Entities | No recourse
Variable Interest Entities VIE's
Liabilities		23	20
Consolidated Variable Interest Entities | Assets held
Variable Interest Entities VIE's
Total assets		$ 1,482	$ 1,060
Series A Common Shares
UScellular shareholders’ equity
Authorized shares (in shares)		50	50
Issued shares (in shares)		33	33
Outstanding shares (in shares)		33	33
Par value per share (in dollars per share)		$ 1	$ 1
Par value		$ 33	$ 33
Common Shares
UScellular shareholders’ equity
Authorized shares (in shares)		140	140
Issued shares (in shares)		55	55
Outstanding shares (in shares)		53	53
Par value per share (in dollars per share)		$ 1	$ 1
Par value		$ 55	$ 55
Treasury Stock, Shares		2	2
[1]	The consolidated total assets as of December 31, 2021 and 2020, include assets held by consolidated variable interest entities (VIEs) of $1,482 million and $1,060 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of December 31, 2021 and 2020, include certain liabilities of consolidated VIEs of $23 million and $20 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 14 — Variable Interest Entities for additional information.

Consolidated Statement of Chang

Consolidated Statement of Changes in Equity - USD ($) $ in Millions	Total	Series A Common and Common shares	Additional paid-in capital	Treasury shares	Retained earnings	Total UScellular shareholders' equity	Noncontrolling interests
Retained earnings | ASC 842	$ 2				$ 2	$ 2
Beginning balance at Dec. 31, 2018	4,067	$ 88	$ 1,590	$ (65)	2,444	4,057	$ 10
Net income attributable to UScellular shareholders	127				127	127
Net income attributable to noncontrolling interests classified as equity	6					0	6
Repurchase of Common Shares	(21)			(21)		(21)
Incentive and compensation plans	32		39	16	(23)	32
Distributions to noncontrolling interests	(3)					0	(3)
Ending balance at Dec. 31, 2019	4,210	88	1,629	(70)	2,550	4,197	13
Retained earnings | ASC 326	(2)				(2)	(2)
Net income attributable to UScellular shareholders	229				229	229
Net income attributable to noncontrolling interests classified as equity	4					0	4
Repurchase of Common Shares	(23)			(23)		(23)
Incentive and compensation plans	20		32	26	(38)	20
Distributions to noncontrolling interests	(6)					0	(6)
Acquisitions of noncontrolling interests	(6)		(10)			(10)	4
Ending balance at Dec. 31, 2020	4,426	88	1,651	(67)	2,739	4,411	15
Retained earnings	2,739
Net income attributable to UScellular shareholders	155				155	155
Net income attributable to noncontrolling interests classified as equity	4					0	4
Repurchase of Common Shares	(31)			(31)		(31)
Incentive and compensation plans	12		27	30	(45)	12
Distributions to noncontrolling interests	(3)					0	(3)
Ending balance at Dec. 31, 2021	4,563	$ 88	$ 1,678	$ (68)	$ 2,849	$ 4,547	$ 16
Retained earnings	$ 2,849

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1 Summary of Significant Accounting Policies United States Cellular Corporation (UScellular), a Delaware Corporation, is an 82%-owned subsidiary of Telephone and Data Systems, Inc. (TDS). Nature of Operations UScellular owns, operates and invests in wireless systems throughout the United States. As of December 31, 2021, UScellular served customers with 5.0 million total connections. UScellular has one reportable segment. Principles of Consolidation The accounting policies of UScellular conform to accounting principles generally accepted in the United States of America (GAAP) as set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Unless otherwise specified, references to accounting provisions and GAAP in these notes refer to the requirements of the FASB ASC. The consolidated financial statements include the accounts of UScellular, subsidiaries in which it has a controlling financial interest, general partnerships in which UScellular has a majority partnership interest and certain entities in which UScellular has a variable interest that requires consolidation under GAAP. See Note 14 — Variable Interest Entities for additional information relating to UScellular’s VIEs. Intercompany accounts and transactions have been eliminated. The Consolidated Statement of Comprehensive Income was not included because comprehensive income for the years ended December 31, 2021, 2020 and 2019 equaled net income. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (a) the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and (b) the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates are involved in accounting for indefinite-lived intangible assets and income taxes. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents include cash and highly liquid investments with original maturities of three months or less. Cash and cash equivalents subject to contractual restrictions are classified as restricted cash. Restricted cash primarily consists of balances required under the receivables securitization agreement. See Note 12 — Debt for additional information related to the receivables securitization agreement. The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheet to the total of the amounts in the Consolidated Statement of Cash Flows. December 31, 2021 2020 (Dollars in millions) Cash and cash equivalents $ 156 $ 1,271 Restricted cash included in Other current assets 43 20 Cash, cash equivalents and restricted cash in the statement of cash flows $ 199 $ 1,291 Accounts Receivable and Allowance for Credit Losses Accounts receivable consist primarily of amounts owed by customers for wireless services and equipment sales, including sales of certain devices and accessories under installment plans, by agents and third-party distributors for sales of equipment to them and by other wireless carriers whose customers have used UScellular’s wireless systems. UScellular estimates expected credit losses related to accounts receivable balances based on a review of available and relevant information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other factors that could affect collectability. Expected credit losses are determined for each pool of accounts receivable balances that share similar risk characteristics. The allowance for credit losses is the best estimate of the amount of expected credit losses related to existing accounts receivable. UScellular does not have any off-balance sheet credit exposure related to its customers. Inventory Inventory consists primarily of wireless devices stated at the lower of cost, which approximates cost determined on the first-in first-out basis, or net realizable value. Net realizable value is determined by reference to the stand-alone selling price. Cloud-Hosted Arrangements UScellular's cloud-hosted arrangements that are service contracts consist primarily of software used to perform administrative functions. Implementation costs related to UScellular's cloud-hosted arrangements, which are recorded in Prepaid expenses and Other assets and deferred charges in the Consolidated Balance Sheet, were as follows: December 31, 2021 2020 (Dollars in millions) Implementation costs, gross $ 76 $ 67 Accumulated amortization (29) (13) Implementation costs, net $ 47 $ 54 These costs are amortized over the period of the service contract, which is generally three Licenses Licenses consist of direct and incremental costs incurred in acquiring Federal Communications Commission (FCC) wireless spectrum licenses that generally provide UScellular with the exclusive right to utilize designated radio spectrum within specific geographic service areas to provide wireless service. Although wireless spectrum licenses are issued for a fixed period of time, generally ten years, or in some cases twelve UScellular performs its annual impairment assessment of wireless spectrum licenses as of November 1 of each year or more frequently if there are events or circumstances that cause UScellular to believe it is more likely than not that the carrying value of wireless spectrum licenses exceeds fair value. For purposes of its impairment testing, UScellular separated its FCC wireless spectrum licenses into eight units of accounting. The eight units of accounting consisted of one unit of accounting for developed operating market wireless spectrum licenses (built wireless spectrum licenses) and seven units of accounting for geographic non-operating market wireless spectrum licenses (unbuilt wireless spectrum licenses). UScellular performed a qualitative impairment assessment to determine whether the wireless spectrum licenses were impaired. In 2021 and 2020, UScellular considered several qualitative factors, including analyst estimates of wireless spectrum license values which contemplated recent spectrum auction results, recent UScellular and other market participant transactions and other industry and market factors. Based on these assessments, UScellular concluded that it was more likely than not that the fair value of the wireless spectrum licenses in each unit of accounting exceeded their respective carrying values. Therefore, no quantitative impairment evaluation was completed. See Note 7 — Intangible Assets for additional details related to wireless spectrum licenses. Investments in Unconsolidated Entities For its equity method investments for which financial information is readily available, UScellular records its equity in the earnings of the entity in the current period. For its equity method investments for which financial information is not readily available, UScellular records its equity in the earnings of the entity on a one quarter lag basis. Property, Plant and Equipment UScellular’s Property, plant and equipment is stated at the original cost of construction or purchase including capitalized costs of certain taxes, payroll-related expenses, interest and estimated costs to remove the assets. Expenditures that enhance the productive capacity of assets in service or extend their useful lives are capitalized and depreciated. Expenditures for maintenance and repairs of assets in service are charged to System operations expense or Selling, general and administrative expense, as applicable. Retirements and disposals of assets are recorded by removing the original cost of the asset (along with the related accumulated depreciation) from plant in service and recording it, together with proceeds, if any, and net removal costs (removal costs less an applicable accrued asset retirement obligation and salvage value realized), as a gain or loss, as appropriate. UScellular capitalizes certain costs of developing new information systems. Software licenses that qualify for capitalization as an asset are accounted for as the acquisition of a fixed asset and the incurrence of a liability to the extent that the license fees are not fully paid at acquisition. Depreciation and Amortization Depreciation is provided using the straight-line method over the estimated useful life of the related asset. UScellular depreciates leasehold improvement assets over periods ranging from one year to thirty years; such periods approximate the shorter of the assets’ economic lives or the specific lease terms. Useful lives of specific assets are reviewed throughout the year to determine if changes in technology or other business changes would warrant accelerating the depreciation of those specific assets. There were no material changes to the assigned useful lives of the various categories of property, plant and equipment in 2021, 2020 or 2019. However, in 2021, 2020 and 2019, depreciation for certain specific assets was accelerated due to changes in technology. See Note 9 — Property, Plant and Equipment for additional details related to useful lives. Impairment of Long-Lived Assets UScellular reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the assets might be impaired. UScellular has one asset group for purposes of assessing property, plant and equipment for impairment based on the integrated nature of its assets and operations. The cash flows generated by this single interdependent asset group represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. Leases A lease is generally present in a contract if the lessee controls the use of identified property, plant or equipment for a period of time in exchange for consideration. See Note 10 — Leases for additional details related to leases. UScellular adopted the provisions of ASC 842 on January 1, 2019, using a modified retrospective method. Under this method, UScellular elected to apply the new accounting standard only to the most recent period presented, recognizing the cumulative effect of the accounting change as an adjustment to the beginning balance of retained earnings. The cumulative effect of applying the provisions of ASC 842 had no material impact on retained earnings. Agent Liabilities UScellular has relationships with agents, which are independent businesses that obtain customers for UScellular. At December 31, 2021 and 2020, UScellular had accrued $51 million and $55 million, respectively, in agent related liabilities. These amounts are included in Other current liabilities in the Consolidated Balance Sheet. Debt Issuance Costs Debt issuance costs include underwriters’ and legal fees and other charges related to issuing and renewing various borrowing instruments and other long–term agreements and are amortized over the respective term of each instrument. Debt issuance costs related to UScellular’s revolving credit agreement and receivables securitization agreement are recorded in Other assets and deferred charges in the Consolidated Balance Sheet. All other debt issuance costs are presented as an offset to the related debt obligation in the Consolidated Balance Sheet. Asset Retirement Obligations UScellular records asset retirement obligations for the fair value of legal obligations associated with asset retirements and a corresponding increase in the carrying amount of the related long-lived asset in the period in which the obligations are incurred. In periods subsequent to initial measurement, UScellular recognizes changes in the liability resulting from the passage of time and updates to the timing or the amount of the original estimates. The liability is accreted to its estimated settlement date value over the period to the estimated settlement date. The change in the carrying amount of the long-lived asset is depreciated over the average remaining life of the related asset. See Note 11 — Asset Retirement Obligations for additional information. Treasury Shares Common Shares repurchased by UScellular are recorded at cost as treasury shares and result in a reduction of equity. When treasury shares are reissued, UScellular determines the cost using the first-in, first-out cost method. The difference between the cost of the treasury shares and reissuance price is included in Additional paid-in capital or Retained earnings. Revenue Recognition Revenues from sales of equipment and products are recognized when control has transferred to the customer, agent or third-party distributor. Service revenues are recognized as the related service is provided. See Note 2 — Revenue Recognition for additional information on UScellular's policies related to Revenues. Advertising Costs UScellular expenses advertising costs as incurred. Advertising costs totaled $184 million, $196 million and $212 million in 2021, 2020 and 2019, respectively. Income Taxes UScellular is included in a consolidated federal income tax return with other members of the TDS consolidated group. For financial statement purposes, UScellular and its subsidiaries calculate their income, income taxes and credits as if they comprised a separate affiliated group. Under a tax allocation agreement between TDS and UScellular, UScellular remits its applicable income tax payments to and receives applicable tax refunds from TDS. UScellular had a tax receivable balance with TDS of $123 million and $125 million as of December 31, 2021, and 2020, respectively. In January 2022, UScellular received $123 million of the tax receivable balance with TDS. Deferred taxes are computed using the liability method, whereby deferred tax assets are recognized for future deductible temporary differences and operating loss carryforwards, and deferred tax liabilities are recognized for future taxable temporary differences. Both deferred tax assets and liabilities are measured using the enacted tax rates in effect when the temporary differences are expected to reverse. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. UScellular evaluates income tax uncertainties, assesses the probability of the ultimate settlement with the applicable taxing authority and records an amount based on that assessment. Deferred taxes are reported as a net non-current asset or liability by jurisdiction. Any corresponding valuation allowance to reduce the amount of deferred tax assets is also recorded as non-current. See Note 5 — Income Taxes for additional information. Stock-Based Compensation and Other Plans UScellular has established a long-term incentive plan and a non-employee director compensation plan. These plans are considered compensatory plans and, therefore, recognition of costs for grants made under these plans is required. UScellular recognizes stock compensation expense based upon the fair value of the specific awards granted using established valuation methodologies. The amount of stock compensation cost recognized on either a straight-line basis or graded attribution method is based on the portion of the award that is expected to vest over the requisite service period, which generally represents the vesting period. Stock-based compensation cost recognized has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. See Note 17 — Stock-Based Compensation for additional information. Defined Contribution Plans UScellular participates in a qualified noncontributory defined contribution pension plan sponsored by TDS; such plan provides pension benefits for the employees of UScellular and its subsidiaries. Under this plan, pension costs are calculated separately for each participant and are funded annually. Pension costs were $12 million, $12 million and $11 million in 2021, 2020 and 2019, respectively.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 2 Revenue Recognition Nature of goods and services The following is a description of principal activities from which UScellular generates its revenues. Services and products Nature, timing of satisfaction of performance obligations, and significant payment terms Wireless services Wireless service includes voice, messaging and data services. Revenue is recognized in Service revenues as wireless service is provided to the customer. Wireless services generally are billed and paid in advance on a monthly basis. Wireless devices and accessories UScellular offers a comprehensive range of wireless devices such as handsets, tablets, mobile hotspots, home phones and routers for use by its customers, as well as accessories. UScellular also sells wireless devices to agents and other third-party distributors for resale. UScellular frequently discounts wireless devices sold to new and current customers. UScellular also offers customers the option to purchase certain devices and accessories under installment contracts over a specified time period. For certain equipment installment plans, after a specified period of time, the customer may have the right to upgrade to a new device. Such upgrades require the customer to enter into an equipment installment contract for the new device, and transfer the existing device to UScellular. UScellular recognizes revenue in Equipment sales revenues when control of the device or accessory is transferred to the customer, agent or third-party distributor, which is generally upon delivery. Wireless roaming UScellular receives roaming revenues when other wireless carriers’ customers use UScellular’s wireless systems. UScellular recognizes revenue in Service revenues when the roaming service is provided. Wireless Eligible Telecommunications Carrier (ETC) Revenues Telecommunications companies may be designated by states, or in some cases by the FCC, as an ETC to receive support payments from the Universal Service Fund if they provide specified services in “high cost” areas. ETC revenues recognized in the reporting period represent the amounts which UScellular is entitled to receive for such period, as determined and approved in connection with UScellular’s designation as an ETC in various states. Wireless tower rents UScellular receives tower rental revenues when another carrier leases tower space on a UScellular owned tower. UScellular recognizes revenue in Service revenues in the period during which the services are provided. Significant Judgments As a practical expedient, UScellular groups similar contracts or similar performance obligations together into portfolios of contracts or performance obligations if doing so does not result in a significant difference from accounting for the individual contracts discretely. UScellular applies this grouping method for the following types of transactions: device activation fees, contract acquisition costs, and certain customer promotions. Contract portfolios are recognized over the respective expected customer lives or terms of the contracts. Services are deemed to be highly interrelated when the method and timing of transfer and performance risk are the same. Highly interrelated services that are determined to not be distinct have been grouped into a single performance obligation. Each month of services promised is a performance obligation. The series of monthly service performance obligations promised over the course of the contract are combined into a single performance obligation for purposes of the revenue allocation. UScellular has made judgments regarding transaction price, including but not limited to issues relating to variable consideration, time value of money, returns and non-cash consideration. When determined to be significant in the context of the contract, these items are considered in the valuation of transaction price at contract inception or modification, as appropriate. Multiple Performance Obligations UScellular sells bundled service and equipment offerings. In these instances, UScellular recognizes its revenue based on the relative standalone selling prices for each distinct service or equipment performance obligation, or bundles thereof. UScellular estimates the standalone selling price of the device or accessory to be its retail price excluding discounts. UScellular estimates the standalone selling price of wireless service to be the price offered to customers on month-to-month contracts. Incentives Discounts, incentives, and rebates to agents and end customers that are deemed cash are recognized as a reduction of Operating revenues concurrently with the associated revenue. From time to time, UScellular may offer certain promotions to incentivize customers to switch to, or to purchase additional services from, UScellular. Under these types of promotions, an eligible customer may receive an incentive in the form of a discount off additional services purchased shown as a credit to the customer’s monthly bill. UScellular accounts for the future discounts as material rights at the time of the initial transaction by allocating and deferring revenue based on the relative proportion of the future discounts in comparison to the aggregate initial purchase. The deferred revenue will be recognized as service revenue in future periods. Amounts Collected from Customers and Remitted to Governmental Authorities UScellular records amounts collected from customers and remitted to governmental authorities on a net basis within a liability account if the amount is assessed upon the customer and UScellular merely acts as an agent in collecting the amount on behalf of the imposing governmental authority. If the amount is assessed upon UScellular, then amounts collected from customers are recorded in Service revenues and amounts remitted to governmental authorities are recorded in Selling, general and administrative expenses in the Consolidated Statement of Operations. The amounts recorded gross in revenues that are billed to customers and remitted to governmental authorities totaled $66 million, $56 million and $53 million for 2021, 2020 and 2019, respectively. Disaggregation of Revenue In the following table, UScellular's revenues are disaggregated by type of service, which represents the relevant categorization of revenues for UScellular, and timing of recognition. Service revenues are recognized over time and Equipment sales are point in time. Year Ended December 31, 2021 2020 2019 (Dollars in millions) Revenues from contracts with customers: Retail service 1 $ 2,765 $ 2,686 $ 2,650 Inbound roaming 110 152 174 Other service 157 152 137 Service revenues from contracts with customers 3,032 2,990 2,961 Equipment sales 1,007 970 987 Total revenues from contracts with customers 2 $ 4,039 $ 3,960 $ 3,948 1 During the third quarter of 2021, UScellular recorded a $9 million out-of-period error related to the timing of recognition of regulatory fee billings. This adjustment had the impact of increasing Service revenue by $9 million in 2021. UScellular determined that this adjustment was not material to any of the periods impacted. 2 Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers. Contract Balances For contracts that involve multiple element service and equipment offerings, the transaction price is allocated to each performance obligation based on its relative standalone selling price. When payment is collected in advance of delivery of goods or services, a contract liability is recorded. A contract asset is recorded when revenue is recognized in advance of UScellular’s right to receive consideration. Once there is an unconditional right to receive the consideration, UScellular records such amounts as receivables, and then bills the customer under the terms of the respective contract. UScellular recognizes Equipment sales revenue when the equipment is delivered to the customer and a corresponding contract asset or liability is recorded for the difference between the amount of revenue recognized and the amount billed to the customer in cases where discounts are offered. The contract asset or liability is reduced over the contract term as service is provided and billed to the customer. The following table provides balances for contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet, and contract liabilities from contracts with customers, which are recorded in Customer deposits and deferred revenues and Other deferred liabilities and credits in the Consolidated Balance Sheet. December 31, 2021 2020 (Dollars in millions) Contract assets $ 7 $ 10 Contract liabilities $ 243 $ 171 Revenue recognized related to contract liabilities existing at January 1, 2021 was $132 million for the year ended December 31, 2021. Transaction price allocated to the remaining performance obligations The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when wireless services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of December 31, 2021, and may vary from actual results. As practical expedients, revenue related to contracts of less than one year, generally month-to-month contracts, and contracts with a fixed per-unit price and variable quantity, are excluded from these estimates. Service Revenues (Dollars in millions) 2022 $ 252 2023 112 Thereafter 81 Total $ 445 Contract Cost Assets

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 3 Fair Value Measurements As of December 31, 2021 and 2020, UScellular did not have any material financial or nonfinancial assets or liabilities that were required to be recorded at fair value in its Consolidated Balance Sheet in accordance with GAAP. The provisions of GAAP establish a fair value hierarchy that contains three levels for inputs used in fair value measurements. Level 1 inputs include quoted market prices for identical assets or liabilities in active markets. Level 2 inputs include quoted market prices for similar assets and liabilities in active markets or quoted market prices for identical assets and liabilities in inactive markets. Level 3 inputs are unobservable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. A financial instrument’s level within the fair value hierarchy is not representative of its expected performance or its overall risk profile and, therefore, Level 3 assets are not necessarily higher risk than Level 2 assets or Level 1 assets. UScellular has applied the provisions of fair value accounting for purposes of computing the fair value of financial instruments for disclosure purposes as displayed below. Level within the Fair Value Hierarchy December 31, 2021 December 31, 2020 Book Value Fair Value Book Value Fair Value (Dollars in millions) Long-term debt Retail 2 $ 1,500 $ 1,594 $ 1,917 $ 1,962 Institutional 2 535 659 535 707 Other 2 746 746 106 106 Long-term debt excludes lease obligations, the current portion of Long-term debt and debt financing costs. The fair value of “Retail” Long-term debt was estimated using market prices for UScellular Senior Notes, which are traded on the New York Stock Exchange. UScellular’s “Institutional” debt consists of the 6.7% Senior Notes which are traded over the counter. UScellular’s “Other” debt consists of a senior term loan credit agreement and receivables securitization agreement. UScellular estimated the fair value of its Institutional and Other debt through a discounted cash flow analysis using the interest rates or estimated yield to maturity for each borrowing, which ranged from 1.31% to 4.40% and 1.35% to 3.75% at December 31, 2021 and 2020, respectively.

Equipment Installment Plans

Equipment Installment Plans	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Equipment Installment Plans	Note 4 Equipment Installment Plans UScellular sells devices to customers under equipment installment plans over a specified time period. For certain equipment installment plans, after a specified period of time or amount of payments, the customer may have the right to upgrade to a new device and have the remaining unpaid equipment installment contract balance waived, subject to certain conditions, including trading in the original device in good working condition and signing a new equipment installment contract. The following table summarizes equipment installment plan receivables. December 31, 2021 2020 (Dollars in millions) Equipment installment plan receivables, gross $ 1,085 $ 1,007 Allowance for credit losses (72) (78) Equipment installment plan receivables, net $ 1,013 $ 929 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 639 $ 590 Other assets and deferred charges (Non-current portion) 374 339 Equipment installment plan receivables, net $ 1,013 $ 929 UScellular uses various inputs, including internal data, information from credit bureaus and other sources, to evaluate the credit profiles of its customers. From this evaluation, a credit class is assigned to the customer that determines the number of eligible lines, the amount of credit available, and the down payment requirement, if any. These credit classes are grouped into four credit categories: lowest risk, lower risk, slight risk and higher risk. A customer's assigned credit class is reviewed periodically and a change is made, if appropriate. An equipment installment plan billed amount is considered past due if not paid within 30 days. The balance and aging of the equipment installment plan receivables on a gross basis by credit category were as follows: December 31, 2021 December 31, 2020 Lowest Risk Lower Risk Slight Risk Higher Risk Total Lowest Risk Lower Risk Slight Risk Higher Risk Total (Dollars in millions) Unbilled $ 896 $ 94 $ 24 $ 5 $ 1,019 $ 819 $ 98 $ 22 $ 9 $ 948 Billed — current 40 5 1 1 47 36 5 1 1 43 Billed — past due 10 6 2 1 19 8 5 2 1 16 Total $ 946 $ 105 $ 27 $ 7 $ 1,085 $ 863 $ 108 $ 25 $ 11 $ 1,007 The balance of the equipment installment plan receivables as of December 31, 2021 on a gross basis by year of origination were as follows: 2019 2020 2021 Total (Dollars in millions) Lowest Risk $ 41 $ 278 $ 627 $ 946 Lower Risk 3 26 76 105 Slight Risk 1 4 22 27 Higher Risk — 1 6 7 Total $ 45 $ 309 $ 731 $ 1,085 Activity for the years ended December 31, 2021 and 2020, in the allowance for credit losses for equipment installment plan receivables was as follows: 2021 2020 (Dollars in millions) Allowance for credit losses, beginning of year $ 78 $ 84 Bad debts expense 38 50 Write-offs, net of recoveries (44) (56) Allowance for credit losses, end of year $ 72 $ 78

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 Income Taxes UScellular is included in a consolidated federal income tax return and in certain state income tax returns with other members of the TDS consolidated group. For financial statement purposes, UScellular and its subsidiaries compute their income tax expense as if they comprised a separate affiliated group and were not included in the TDS consolidated group. UScellular’s current income taxes balances at December 31, 2021 and 2020, were as follows: December 31, 2021 2020 (Dollars in millions) Federal income taxes receivable $ 123 $ 124 Net state income taxes receivable — 1 Income tax expense (benefit) is summarized as follows: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Current Federal $ 2 $ (118) $ 44 State (23) 5 12 Deferred Federal 49 124 — State (8) 6 (4) Total income tax expense (benefit) $ 20 $ 17 $ 52 A reconciliation of UScellular’s income tax expense computed at the statutory rate to the reported income tax expense, and the statutory federal income tax rate to UScellular’s effective income tax rate is as follows: Year Ended December 31, 2021 2020 2019 Amount Rate Amount Rate Amount Rate (Dollars in millions) Statutory federal income tax expense and rate $ 38 21.0 % $ 52 21.0 % $ 39 21.0 % State income taxes, net of federal benefit 1 (25) (14.1) 8 3.4 6 3.4 Change in federal valuation allowance 2 7 3.8 — 0.1 7 3.6 Loss carryback benefit of CARES Act 3 — — (49) (19.8) — — Nondeductible compensation 2 1.3 6 2.6 2 1.3 Tax credits — (0.2) — (0.1) (3) (1.5) Other differences, net (2) (0.4) — (0.6) 1 0.3 Total income tax expense (benefit) and rate $ 20 11.4 % $ 17 6.6 % $ 52 28.1 % 1 State income taxes, net of federal benefit, include changes in unrecognized tax benefits as well as adjustments to state valuation allowances. State taxes in 2021 are a net benefit due primarily to the reduction of tax accruals resulting from expirations of state statute of limitations for prior tax years. 2 Change in federal valuation allowance is due primarily to interest expense carryforwards from partnership investments that may not be realized. 3 The CARES Act provides a 5-year carryback of net operating losses generated in years 2018-2020. As the statutory federal tax rate applicable to certain years within the carryback period is 35%, carryback to those years provides a tax benefit in excess of the current federal statutory rate of 21%. Significant components of UScellular’s deferred income tax assets and liabilities at December 31, 2021 and 2020, were as follows: December 31, 2021 2020 (Dollars in millions) Deferred tax assets Net operating loss (NOL) carryforwards $ 126 $ 107 Lease liabilities 254 236 Asset retirement obligation 64 51 Other 130 83 Total deferred tax assets 574 477 Less valuation allowance (83) (94) Net deferred tax assets 491 383 Deferred tax liabilities Property, plant and equipment 446 391 Licenses/intangibles 330 256 Partnership investments 154 143 Lease assets 232 215 Other 3 11 Total deferred tax liabilities 1,165 1,016 Net deferred income tax liability $ 674 $ 633 At December 31, 2021, UScellular and certain subsidiaries had $2,058 million of state NOL carryforwards (generating a $90 million deferred tax asset) available to offset future taxable income. The state NOL carryforwards expire between 2022 and 2041. UScellular and certain subsidiaries had $170 million of federal NOL carryforwards (generating a $36 million deferred tax asset) available to offset future taxable income. The federal NOL carryforwards generally expire between 2022 and 2037, with the exception of federal NOLs generated after 2017, which do not expire. A valuation allowance was established for certain federal and state NOL carryforwards since it is more likely than not that a portion of such carryforwards will expire before they can be utilized. A summary of UScellular’s deferred tax asset valuation allowance is as follows: 2021 2020 2019 (Dollars in millions) Balance at beginning of year $ 94 $ 90 $ 75 Charged to Income tax expense (11) 4 15 Balance at end of year $ 83 $ 94 $ 90 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2021 2020 2019 (Dollars in millions) Unrecognized tax benefits balance at beginning of year $ 51 $ 48 $ 48 Additions for tax positions of current year 8 7 7 Additions for tax positions of prior years — 2 — Reductions for tax positions of prior years (3) — (6) Reductions for settlements of tax positions (2) — (1) Reductions for lapses in statutes of limitations (19) (6) — Unrecognized tax benefits balance at end of year $ 35 $ 51 $ 48 Unrecognized tax benefits are included in Other deferred liabilities and credits in the Consolidated Balance Sheet. If these benefits were recognized at each respective year end period, they would have reduced income tax expense in 2021, 2020 and 2019 by $28 million, $41 million and $37 million, respectively, net of the federal benefit from state income taxes. UScellular recognizes accrued interest and penalties related to unrecognized tax benefits in Income tax expense (benefit). The amounts charged to income tax expense related to interest and penalties resulted in a benefit of $10 million in 2021, and expenses of $2 million and $3 million in 2020 and 2019, respectively. Net accrued liabilities for interest and penalties were $12 million and $23 million at December 31, 2021 and 2020, respectively, and are included in Other deferred liabilities and credits in the Consolidated Balance Sheet.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings Per Share	Note 6 Earnings Per Share Basic earnings per share attributable to UScellular shareholders is computed by dividing Net income attributable to UScellular shareholders by the weighted average number of Common Shares outstanding during the period. Diluted earnings per share attributable to UScellular shareholders is computed by dividing Net income attributable to UScellular shareholders by the weighted average number of Common Shares outstanding during the period adjusted to include the effects of potentially dilutive securities. Potentially dilutive securities primarily include incremental shares issuable upon the exercise of outstanding stock options and the vesting of performance and restricted stock units. The amounts used in computing basic and diluted earnings per share attributable to UScellular shareholders were as follows: Year Ended December 31, 2021 2020 2019 (Dollars and shares in millions, except per share amounts) Net income attributable to UScellular shareholders $ 155 $ 229 $ 127 Weighted average number of shares used in basic earnings per share 86 86 86 Effects of dilutive securities 1 1 2 Weighted average number of shares used in diluted earnings per share 87 87 88 Basic earnings per share attributable to UScellular shareholders $ 1.80 $ 2.66 $ 1.47 Diluted earnings per share attributable to UScellular shareholders $ 1.77 $ 2.62 $ 1.44

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 7 Intangible Assets Licenses UScellular reviews attractive opportunities to acquire additional wireless spectrum, including pursuant to FCC auctions. UScellular also may seek to divest outright or exchange wireless spectrum that is not strategic to its long-term success. Activity related to UScellular's Licenses is presented below. 2021 2020 (Dollars in millions) Balance at beginning of year $ 2,629 $ 2,471 Acquisitions 1,464 171 Transferred to Assets held for sale (18) — Divestitures — (18) Capitalized interest 13 5 Balance at end of year $ 4,088 $ 2,629 Auction 103 In March 2020, the FCC announced by way of public notice that UScellular was the provisional winning bidder for 237 wireless spectrum licenses in the 37, 39 and 47 GHz bands (Auction 103) for $146 million. UScellular paid $5 million of this amount in 2019 and the remainder in 2020. In June 2020, the wireless spectrum licenses from Auction 103 were granted by the FCC. Auction 107 In February 2021, the FCC announced by way of public notice that UScellular was the provisional winning bidder for 254 wireless spectrum licenses in the 3.7-3.98 GHz bands (Auction 107) for $1,283 million. UScellular paid $30 million of this amount in 2020 and the remainder in March 2021. The wireless spectrum licenses from Auction 107 were granted by the FCC in July 2021. Additionally, UScellular expects to be obligated to pay approximately $181 million in total from 2021 through 2024 related to relocation costs and accelerated relocation incentive payments. Such additional costs were accrued and capitalized at the time the licenses were granted. In October 2021, UScellular paid $36 million related to the additional costs. The spectrum must be cleared by incumbent providers before UScellular can access it. UScellular does not expect to have access to this spectrum until late 2023. Auction 110 In January 2022, the FCC announced by way of public notice that UScellular was the provisional winning bidder for 380 wireless spectrum licenses in the 3.45-3.55 GHz band (Auction 110) for $580 million. UScellular paid $20 million of this amount in 2021 and the remainder in January and February 2022. The advance payment is included in Other assets and deferred charges in the December 31, 2021 Consolidated Balance Sheet. The wireless spectrum licenses from Auction 110 are expected to be granted by the FCC in 2022.

Investments in Unconsolidated E

Investments in Unconsolidated Entities	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investments in Unconsolidated Entities	Note 8 Investments in Unconsolidated Entities Investments in unconsolidated entities consist of amounts invested in entities in which UScellular holds a noncontrolling interest. UScellular's Investments in unconsolidated entities are accounted for using either the equity method or measurement alternative method as shown in the table below. The carrying value of measurement alternative method investments represents cost minus any impairments plus or minus any observable price changes. December 31, 2021 2020 (Dollars in millions) Equity method investments: Capital contributions, loans, advances and adjustments $ 104 $ 104 Cumulative share of income 2,417 2,238 Cumulative share of distributions (2,090) (1,914) Total equity method investments 431 428 Measurement alternative method investments 8 7 Total investments in unconsolidated entities $ 439 $ 435 The following tables, which are based on unaudited information provided in part by third parties, summarize the combined assets, liabilities and equity, and results of operations of UScellular’s equity method investments: December 31, 2021 2020 (Dollars in millions) Assets Current $ 1,223 $ 1,199 Noncurrent 6,129 5,849 Total assets $ 7,352 $ 7,048 Liabilities and Equity Current liabilities $ 707 $ 643 Noncurrent liabilities 1,249 1,112 Partners’ capital and shareholders’ equity 5,396 5,293 Total liabilities and equity $ 7,352 $ 7,048 Year Ended December 31, 2021 2020 2019 (Dollars in millions) Results of Operations Revenues $ 7,100 $ 6,677 $ 6,903 Operating expenses 5,130 4,733 5,022 Operating income 1,970 1,944 1,881 Other income (expense), net 15 16 (22) Net income $ 1,985 $ 1,960 $ 1,859

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Note 9 Property, Plant and Equipment Property, plant and equipment in service and under construction, and related accumulated depreciation and amortization, as of December 31, 2021 and 2020, were as follows: December 31, Useful Lives (Years) 2021 2020 (Dollars in millions) Land N/A $ 37 $ 34 Buildings 20 293 295 Leasehold and land improvements 1-30 1,442 1,369 Cell site equipment 7-25 4,150 4,018 Switching equipment 5-8 1,095 1,094 Office furniture and equipment 3-5 252 282 Other operating assets and equipment 3-5 47 49 System development 1-7 1,479 1,327 Work in process N/A 261 317 Total property, plant and equipment, gross 9,056 8,785 Accumulated depreciation and amortization (6,450) (6,319) Total property, plant and equipment, net $ 2,606 $ 2,466 Depreciation and amortization expense totaled $662 million, $669 million and $689 million in 2021, 2020 and 2019, respectively. In 2021, 2020 and 2019, (Gain) loss on asset disposals, net included charges of $23 million, $25 million and $19 million, respectively, related to disposals of assets, trade-ins of older assets for replacement assets and other retirements of assets from service in the normal course of business.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	Note 10 Leases Lessee Agreements A lease is generally present in a contract if the lessee controls the use of identified property, plant or equipment for a period of time in exchange for consideration. Nearly all of UScellular’s leases are classified as operating leases, although it does have a small number of finance leases. UScellular’s most significant leases are for land and tower spaces, network facilities, retail spaces, and offices. UScellular has agreements with both lease and nonlease components, which are accounted for separately. As part of the present value calculation for the lease liabilities, UScellular uses an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on UScellular's unsecured rates, adjusted to approximate the rates at which UScellular would be required to borrow on a collateralized basis over a term similar to the recognized lease term. UScellular applies the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term. The cost of nonlease components in UScellular’s lease portfolio (e.g., utilities and common area maintenance) are not typically predetermined at lease commencement and are expensed as incurred at their relative standalone price. Variable lease expense occurs when, subsequent to the lease commencement, lease payments are made that were not originally included in the lease liability calculation. UScellular’s variable lease payments are primarily a result of leases with escalations that are tied to an index. The incremental changes due to the index changes are recorded as variable lease expense and are not included in the right-of-use assets or lease liabilities. The identified lease term determines the periods to which expense is allocated and also has a significant impact on the right-of-use asset and lease liability calculations. Many of UScellular’s leases include renewal and early termination options. At lease commencement, the lease terms include options to extend the lease when UScellular is reasonably certain that it will exercise the options. The lease terms do not include early termination options unless UScellular is reasonably certain to exercise the options. Certain asset classes have similar lease characteristics; therefore, UScellular has applied the portfolio approach for lease term recognition for its tower space, retail, and certain ground lease asset classes. The following table shows the components of lease cost included in the Consolidated Statement of Operations: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Operating lease cost $ 181 $ 171 $ 163 Variable lease cost 10 10 7 Total $ 191 $ 181 $ 170 The following table shows supplemental cash flow information related to lease activities: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 183 $ 169 $ 156 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 182 $ 155 $ 125 The table below shows a weighted-average analysis for lease terms and discount rates for operating leases: December 31, 2021 2020 Weighted Average Remaining Lease Term 12 years 12 years Weighted Average Discount Rate 3.8 % 4.1 % The maturities of lease liabilities are as follows: Operating Leases (Dollars in millions) 2022 $ 163 2023 162 2024 143 2025 118 2026 87 Thereafter 680 Total lease payments 1 $ 1,353 Less: Imputed interest 335 Present value of lease liabilities $ 1,018 1 Lease payments exclude $33 million of legally binding lease payments for leases signed but not yet commenced. Lessor Agreements UScellular's most significant lessor leases are for tower space. All of UScellular’s lessor leases are classified as operating leases. A lease is generally present in a contract if the lessee controls the use of identified property, plant, or equipment for a period of time in exchange for consideration. UScellular’s lessor agreements with lease and nonlease components are generally accounted for separately. The identified lease term determines the periods to which revenue is allocated over the term of the lease. Many of UScellular’s leases include renewal and early termination options. At lease commencement, lease terms include options to extend the lease when UScellular is reasonably certain that lessees will exercise the options. Lease terms would not include periods after the date of a termination option that lessees are reasonably certain to exercise. Variable lease income occurs when, subsequent to the lease commencement, lease payments are received that were not originally included in the lease receivable calculation. UScellular’s variable lease income is primarily a result of leases with escalations that are tied to an index. The incremental increases due to the index changes are recorded as variable lease income. The following table shows the components of lease income which are included in Service revenues in the Consolidated Statement of Operations: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Operating lease income 1 $ 83 $ 77 $ 74 1 During the third quarter of 2019, UScellular recorded an out-of-period adjustment attributable to 2009 through the second quarter of 2019 due to errors in the timing of recognition of revenue for certain tower leases. This out-of-period adjustment had the impact of increasing operating lease income by $5 million for the year ended December 31, 2019. UScellular determined that this adjustment was not material to any of the periods impacted. The maturities of expected lease payments to be received are as follows: Operating Leases (Dollars in millions) 2022 $ 72 2023 69 2024 54 2025 36 2026 17 Thereafter 15 Total future lease maturities $ 263

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2021
Asset Retirement Obligation [Abstract]
Asset Retirement Obligations	Note 11 Asset Retirement Obligations UScellular is subject to asset retirement obligations associated with its leased cell sites, switching office sites, retail store sites and office locations. Asset retirement obligations generally include obligations to restore leased land, towers, retail store and office premises to their pre-lease conditions. These obligations are included in Other deferred liabilities and credits in the Consolidated Balance Sheet. In 2021 and 2020, UScellular performed a review of the assumptions and estimated future costs related to asset retirement obligations. The results of the review and other changes in asset retirement obligations during 2021 and 2020, were as follows: 2021 2020 (Dollars in millions) Balance at beginning of year $ 249 $ 220 Additional liabilities accrued 9 5 Revisions in estimated cash outflows 42 11 Disposition of assets (1) (1) Accretion expense 16 14 Balance at end of year $ 315 $ 249

Debt

Debt	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt	Note 12 Debt Revolving Credit Agreement At December 31, 2021, UScellular had a revolving credit agreement available for general corporate purposes. Amounts under the revolving credit agreement may be borrowed, repaid and reborrowed from time to time until maturity in July 2026. The following table summarizes the revolving credit agreement as of December 31, 2021: (Dollars in millions) Maximum borrowing capacity $ 300 Letters of credit outstanding $ — Amount borrowed $ — Amount available for use $ 300 Borrowings under the revolving credit agreement bear interest at a rate of Secured Overnight Financing Rate (SOFR) plus 1.60%. UScellular may select a borrowing period of either one, two, three or six months (or other period of twelve months or less if requested by UScellular and approved by the lenders). UScellular’s credit spread and commitment fees on its revolving credit agreement may be subject to increase if its current credit rating from nationally recognized credit rating agencies is lowered, and may be subject to decrease if the rating is raised. In connection with UScellular’s revolving credit agreement, TDS and UScellular entered into a subordination agreement together with the administrative agent for the lenders under UScellular’s revolving credit agreement. Pursuant to this subordination agreement, (a) any consolidated funded indebtedness from UScellular to TDS will be unsecured and (b) any (i) consolidated funded indebtedness from UScellular to TDS (other than “refinancing indebtedness” as defined in the subordination agreement) in excess of $105 million and (ii) refinancing indebtedness in excess of $250 million will be subordinated and made junior in right of payment to the prior payment in full of obligations to the lenders under UScellular’s revolving credit agreement. As of December 31, 2021, UScellular had no outstanding consolidated funded indebtedness or refinancing indebtedness that was subordinated to the revolving credit agreement pursuant to the subordination agreement. The continued availability of the revolving credit agreement requires UScellular to comply with certain negative and affirmative covenants, maintain certain financial ratios and make representations regarding certain matters at the time of each borrowing. The revolving credit agreement includes the following financial covenants: ▪ Consolidated Interest Coverage Ratio may not be less than 3.00 to 1.00 as of the end of any fiscal quarter. ▪ Consolidated Leverage Ratio may not be greater than 3.75 to 1.00 as of the end of any fiscal quarter. Certain UScellular wholly-owned subsidiaries have jointly and severally unconditionally guaranteed the payment and performance of the obligations of UScellular under the revolving credit agreement. Other subsidiaries that meet certain criteria will be required to provide a similar guaranty in the future. UScellular believes it was in compliance with all of the financial and other covenants and requirements set forth in its revolving credit agreement as of December 31, 2021. In January 2022, UScellular borrowed $75 million under its revolving credit agreeme nt and in February 2022, repaid the entire borrowing. Term Loan Agreements At December 31, 2021, UScellular had senior term loan credit agreements available for general corporate purposes. The following table summarizes the term loan credit agreements as of December 31, 2021: (Dollars in millions) Maximum borrowing capacity $ 800 Amount borrowed and outstanding $ 299 Amount borrowed and repaid $ 1 Amount available for use $ 500 In July 2021, UScellular amended and restated its term loan agreement to allow for an additional $200 million of borrowing capacity. Principal reductions on the existing borrowings are due and payable in quarterly installments of $0.75 million beginning in December 2021. Amounts borrowed under the existing term loan agreement will bear interest at a rate of SOFR plus 2.10% and are due and payable in July 2028. Borrowings under the additional $200 million borrowing capacity may be drawn in one or more advances by the one-year anniversary of the date of the agreement, which is July 30, 2022; amounts not drawn by that time will cease to be available. Borrowings bear interest at a rate of SOFR plus 2.60% and are due and payable in July 2031. Principal reductions on any new borrowings will be due and payable in quarterly installments beginning in December 2022 at a rate of 0.25% of the initial outstanding principal balance through September 2026 and at a rate of 0.625% of the initial outstanding principal balance from December 2026 through the maturity date. In January 2022, UScellular borrowed $100 million under the term loan agreement. In December 2021, UScellular entered into an additional $300 million term loan agreement. The agreement may be drawn in one or more advances by the three-month anniversary of the date of the agreement which is March 9, 2022; amounts not drawn by that time will cease to be available. Borrowings bear interest at a rate of SOFR plus 1.60% and are due and payable in July 2026. Principal reductions on any borrowings will be due and payable in quarterly installments beginning in March 2023 at a rate of 0.625% of the initial outstanding principal balance through December 2023; at a rate of 1.25% of the initial outstanding principal balance from March 2024 through December 2025; and at a rate of 2.50% of the initial outstanding principal balance from March 2026 through the maturity date. In February 2022, UScellular borrowed $225 million under the term loan agreement. In connection with UScellular’s term loan credit agreements, TDS and UScellular entered into subordination agreements together with the administrative agent for the lenders under UScellular’s term loan credit agreements, which is substantially the same as the subordination agreement for UScellular as described above under the “Revolving Credit Agreement.” As of December 31, 2021, UScellular had no outstanding consolidated funded indebtedness or refinancing indebtedness that was subordinated to the term loan agreements pursuant to these subordination agreements. The senior term loan credit agreements contain financial covenants and subsidiary guarantees that are consistent with the revolving credit agreements described above. UScellular believes that it was in compliance with all of the financial and other covenants and requirements set forth in its term loan credit agreements as of December 31, 2021. Export Credit Financing Agreement In December 2021, UScellular entered into a $150 million term loan credit facility with Export Development Canada to finance (or refinance) equipment imported from Canada, including equipment purchased prior to entering the term loan credit facility agreement. The agreement may be drawn in one or more advances by the three-month anniversary of the date of the agreement which is March 17, 2022; amounts not drawn by that time will cease to be available. Borrowings bear interest at a rate of SOFR plus 1.60% and are due and payable on the five-year anniversary of the first borrowing, which is in January 2027. As of December 31, 2021, there were no outstanding borrowings under the credit facility and the unused borrowing capacity was $150 million. In January 2022, UScellular borrowed $150 million under the agreement. In connection with UScellular export credit financing agreement, TDS and UScellular entered into a subordination agreement together with the administrative agent for the lenders under UScellular’s export credit financing agreement, which is substantially the same as the subordination agreement for UScellular as described above under the “Revolving Credit Agreement.” As of December 31, 2021, UScellular had no outstanding consolidated funded indebtedness or refinancing indebtedness that was subordinated to the export credit financing agreement pursuant to this subordination agreement. The export credit financing agreement contains financial covenants and subsidiary guarantees that are consistent with the revolving credit agreements described above. TDS believes that UScellular was in compliance with all of the financial and other covenants and requirements set forth in their export credit financing agreement as of December 31, 2021. Receivables Securitization Agreement At December 31, 2021, UScellular, through its subsidiaries, had a receivables securitization agreement for securitized borrowings using its equipment installment receivables for general corporate purposes. In June 2021, UScellular increased the borrowing capacity under the receivables securitization agreement to $450 million. Amounts under the receivables securitization agreement may be borrowed, repaid and reborrowed from time to time until maturity in December 2022. Unless the agreement is amended to extend the maturity date, repayments based on receivable collections commence in January 2023. UScellular intends to extend the maturity date of the facility. The outstanding borrowings bear interest at floating rates. As of December 31, 2021, UScellular has borrowed the full amount available under the agreement of $450 million. As of December 31, 2021, the USCC Master Note Trust held $638 million of assets available to be pledged as collateral for the receivables securitization agreement. In connection with entering into the receivables securitization agreement in 2017, UScellular formed a wholly-owned subsidiary, USCC Master Note Trust (Trust), which qualifies as a bankruptcy remote entity. Under the terms of the agreement, UScellular, through its subsidiaries, transfers eligible equipment installment receivables to the Trust. The Trust then utilizes the transferred assets as collateral for notes payables issued to third party financial institutions. Since UScellular retains effective control of the transferred assets in the Trust, any activity associated with this receivables securitization agreement will be treated as a secured borrowing. Therefore, UScellular will continue to report equipment installment receivables and any related balances on the Consolidated Balance Sheet. Cash received from borrowings under the receivables securitization agreement will be reported as Debt. Refer to Note 14 — Variable Interest Entities for additional information. UScellular entered into a performance guaranty whereby UScellular guarantees the performance of certain wholly-owned subsidiaries of UScellular under the receivables securitization agreement. The continued availability of the receivables securitization agreement requires UScellular to comply with certain negative and affirmative covenants, maintain certain financial ratios and provide representations on certain matters at the time of each borrowing. The covenants include the same financial covenants for UScellular as described above under the “Revolving Credit Agreement.” UScellular believes that it was in compliance as of December 31, 2021, with all of the financial covenants and requirements set forth in its receivables securitization agreement. Repurchase Agreement In January 2022, UScellular, through a subsidiary (the repo subsidiary), entered into a repurchase agreement to borrow up to $200 million, subject to the availability of eligible equipment installment plan receivables and the agreement of the lender. The transaction form involves the sale of receivables by the repo subsidiary and the commitment to repurchase at the end of the applicable repurchase term, which may extend up to one month. The transaction is accounted for as a one-month secured borrowing. The outstanding borrowings bear interest at a rate of SOFR plus 1.25%. Although the lender holds a security interest in the receivables, the repo subsidiary retains effective control of the receivables, and therefore, any activity associated with the repurchase agreement will be treated as a secured borrowing. UScellular will continue to report equipment installment plan receivables and any related balances on the Consolidated Balance Sheet. The expiration date of the repurchase agreement is in January 2023. As of January 31, 2022, UScellular held $455 million of assets available for inclusion in the repurchase facility; these assets are distinct from the assets held by the USCC Master Note Trust for UScellular's receivables securitization agreement. In February 2022, the repo subsidiary borrowed $60 million under the repurchase agreement. UScellular entered into a performance guaranty whereby UScellular guarantees the performance of the repo subsidiary under the repurchase agreement. Other Long-Term Debt Long-term debt as of December 31, 2021 and 2020, was as follows: December 31, 2021 December 31, 2020 Issuance date Redemption date Maturity date Call date (any time on or after) Principal Amount Less Total Principal Amount Less Unamortized discount and debt issuance costs Total (Dollars in millions) Unsecured Senior Notes 6.700% Dec 2003 Dec 2033 Dec 2003 $ 544 $ 12 $ 532 $ 544 $ 13 $ 531 6.950% May 2011 Sep 2021 May 2060 May 2016 — — — 342 11 331 7.250% Dec 2014 May 2021 Dec 2063 Dec 2019 — — — 275 10 265 7.250% Nov 2015 Jun 2021 Dec 2064 Dec 2020 — — — 300 10 290 6.250% Aug 2020 Sep 2069 Sep 2025 500 17 483 500 17 483 5.500% Dec 2020 Mar 2070 Mar 2026 500 17 483 500 17 483 5.500% May 2021 Jun 2070 Jun 2026 500 16 484 — — — Term Loan 299 3 296 83 3 80 EIP Securitization 450 — 450 25 — 25 Finance lease obligations 3 — 3 3 — 3 Total long-term debt $ 2,796 $ 65 $ 2,731 $ 2,572 $ 81 $ 2,491 Long-term debt, current $ 3 $ 2 Long-term debt, noncurrent $ 2,728 $ 2,489 In May 2021, UScellular issued $500 million of 5.5% Senior Notes due in June 2070, and received cash proceeds of $484 million after payment of debt issuance costs of $16 million. These funds will be used for general corporate purposes. Interest on these notes is payable quarterly beginning in September 2021. UScellular may redeem these notes, in whole or in part, at any time after June 2026 at a redemption price equal to 100% of the principal amount redeemed plus accrued and unpaid interest. UScellular redeemed outstanding Senior Notes in 2021. At time of redemption, $31 million of interest expense was recorded related to unamortized debt issuance costs for the notes. The notes were redeemed at a price of 100% of the principal amount, including accrued and unpaid interest to the redemption date. UScellular may redeem its 6.25% Senior Notes, 5.5% March 2070 Senior Notes and 5.5% June 2070 Senior Notes, in whole or in part at any time after the respective call date, at a redemption price equal to 100% of the principal amount redeemed plus accrued and unpaid interest. UScellular may redeem the 6.7% Senior Notes, in whole or in part, at any time prior to maturity at a redemption price equal to the greater of (a) 100% of the principal amount of such notes, plus accrued and unpaid interest, or (b) the sum of the present values of the remaining scheduled payments of principal and interest thereon discounted to the redemption date on a semi-annual basis at the Treasury Rate plus 30 basis points. Interest on the Senior Notes outstanding at December 31, 2021, is payable quarterly, with the exception of the 6.7% Senior Notes for which interest is payable semi-annually. The annual requirements for principal payments on long-term debt are approximately $3 million, $3 million, $3 million, $3 million and $3 million for the years 2022 through 2026, respectively. These amounts do not include payments on the $450 million of outstanding borrowings under the receivables securitization agreement. If the maturity date of the facility is not extended, principal repayments begin in January 2023. Principal repayments are not scheduled but are instead based on actual receivable collections. UScellular intends to extend the maturity date of the facility. The covenants associated with UScellular’s long-term debt obligations, among other things, restrict UScellular’s ability, subject to certain exclusions, to incur additional liens, enter into sale and leaseback transactions, and sell, consolidate or merge assets. UScellular’s long-term debt notes do not contain any provisions resulting in acceleration of the maturities of outstanding debt in the event of a change in UScellular’s credit rating.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 13 Commitments and Contingencies Indemnifications UScellular enters into agreements in the normal course of business that provide for indemnification of counterparties. The terms of the indemnifications vary by agreement. The events or circumstances that would require UScellular to perform under these indemnities are transaction specific; however, these agreements may require UScellular to indemnify the counterparty for costs and losses incurred from litigation or claims arising from the underlying transaction. UScellular is unable to estimate the maximum potential liability for these types of indemnifications as the amounts are dependent on the outcome of future events, the nature and likelihood of which cannot be determined at this time. Historically, UScellular has not made any significant indemnification payments under such agreements. Legal Proceedings UScellular is involved or may be involved from time to time in legal proceedings before the FCC, other regulatory authorities, and/or various state and federal courts. If UScellular believes that a loss arising from such legal proceedings is probable and can be reasonably estimated, an amount is accrued in the financial statements for the estimated loss. If only a range of loss can be determined, the best estimate within that range is accrued; if none of the estimates within that range is better than another, the low end of the range is accrued. The assessment of the expected outcomes of legal proceedings is a highly subjective process that requires judgments about future events. The legal proceedings are reviewed at least quarterly to determine the adequacy of accruals and related financial statement disclosures. The ultimate outcomes of legal proceedings could differ materially from amounts accrued in the financial statements. UScellular had no accrual with respect to legal proceedings and unasserted claims as of December 31, 2021. UScellular accrued less than $1 million with respect to legal proceedings and unasserted claims as of December 31, 2020. In April 2018, the United States Department of Justice (DOJ) notified UScellular and its parent, TDS, that it was conducting inquiries of UScellular and TDS under the federal False Claims Act relating to UScellular’s participation in wireless spectrum license auctions 58, 66, 73 and 97 conducted by the FCC. UScellular is/was a limited partner in several limited partnerships which qualified for the 25% bid credit in each auction. The investigation arose from civil actions under the Federal False Claims Act brought by private parties in the U.S. District Court for the Western District of Oklahoma. In November and December 2019, following the DOJ’s investigation, the DOJ informed UScellular and TDS that it would not intervene in the above-referenced actions. Subsequently, the private party plaintiffs filed amended complaints in both actions in the U.S. District Court for the Western District of Oklahoma and are continuing the action on their own. In July 2020, these actions were transferred to the U.S. District Court for the District of Columbia. UScellular believes that its arrangements with the limited partnerships and the limited partnerships’ participation in the FCC auctions complied with applicable law and FCC rules. At this time, UScellular cannot predict the outcome of any proceeding.

Variable Interest Entities

Variable Interest Entities	12 Months Ended
	Dec. 31, 2021
Variable Interest Entities [Abstract]
Variable Interest Entities	Note 14 Variable Interest Entities Consolidated VIEs UScellular consolidates VIEs in which it has a controlling financial interest as defined by GAAP and is therefore deemed the primary beneficiary. UScellular reviews the criteria for a controlling financial interest at the time it enters into agreements and subsequently when events warranting reconsideration occur. These VIEs have risks similar to those described in the “Risk Factors” in UScellular’s Form 10-K for the year ended December 31, 2021. UScellular formed USCC EIP LLC (Seller/Sub-Servicer), USCC Receivables Funding LLC (Transferor) and the Trust, collectively the special purpose entities (SPEs), to facilitate a securitized borrowing using its equipment installment plan receivables. Under a Receivables Sale Agreement, UScellular wholly-owned, majority-owned and unconsolidated entities, collectively referred to as “affiliated entities”, transfer device equipment installment plan contracts to the Seller/Sub-Servicer. The Seller/Sub-Servicer aggregates device equipment installment plan contracts, and performs servicing, collection and all other administrative activities related to accounting for the equipment installment plan contracts. The Seller/Sub-Servicer sells the eligible equipment installment plan receivables to the Transferor, a bankruptcy remote entity, which subsequently sells the receivables to the Trust. The Trust, which is bankruptcy remote and isolated from the creditors of UScellular, will be responsible for issuing asset-backed variable funding notes (Notes), which are collateralized by the equipment installment plan receivables owned by the Trust. Given that UScellular has the power to direct the activities of these SPEs, and that these SPEs lack sufficient equity to finance their activities, UScellular is deemed to have a controlling financial interest in the SPEs and, therefore, consolidates them. All transactions with third parties (e.g., issuance of the asset-backed variable funding notes) will be accounted for as a secured borrowing due to the pledging of equipment installment plan contracts as collateral, significant continuing involvement in the transferred assets, subordinated interests of the cash flows, and continued evidence of control of the receivables. Refer to Note 12 — Debt, Receivables Securitization Agreement for additional details regarding the securitization agreement for which these entities were established. The following VIEs were formed to participate in FCC auctions of wireless spectrum licenses and to fund, establish, and provide wireless service with respect to any FCC wireless spectrum licenses won in the auctions: ▪ Advantage Spectrum, L.P. (Advantage Spectrum) and Sunshine Spectrum, Inc., the general partner of Advantage Spectrum; and ▪ King Street Wireless, L.P. (King Street Wireless) and King Street Wireless, Inc., the general partner of King Street Wireless. These particular VIEs are collectively referred to as designated entities. The power to direct the activities that most significantly impact the economic performance of these VIEs is shared. Specifically, the general partner of these VIEs has the exclusive right to manage, operate and control the limited partnerships and make all decisions to carry on the business of the partnerships. The general partner of each partnership needs the consent of the limited partner, an indirect UScellular subsidiary, to sell or lease certain wireless spectrum licenses, to make certain large expenditures, admit other partners or liquidate the limited partnerships. Although the power to direct the activities of these VIEs is shared, UScellular has the most significant level of exposure to the variability associated with the economic performance of the VIEs, indicating that UScellular is the primary beneficiary of the VIEs. Therefore, in accordance with GAAP, these VIEs are consolidated. UScellular also consolidates other VIEs that are limited partnerships that provide wireless service. A limited partnership is a variable interest entity unless the limited partners hold substantive participating rights or kick-out rights over the general partner. For certain limited partnerships, UScellular is the general partner and manages the operations. In these partnerships, the limited partners do not have substantive kick-out or participating rights and, further, such limited partners do not have the authority to remove the general partner. Therefore, these limited partnerships also are recognized as VIEs and are consolidated under the variable interest model. The following table presents the classification and balances of the consolidated VIEs’ assets and liabilities in UScellular’s Consolidated Balance Sheet. December 31, 2021 2020 (Dollars in millions) Assets Cash and cash equivalents $ 22 $ 18 Short-term investments — 3 Accounts receivable 693 639 Inventory, net 2 3 Other current assets 44 21 Licenses 639 639 Property, plant and equipment, net 124 111 Operating lease right-of-use assets 47 39 Other assets and deferred charges 383 348 Total assets $ 1,954 $ 1,821 Liabilities Current liabilities $ 30 $ 28 Long-term operating lease liabilities 41 36 Other deferred liabilities and credits 25 20 Total liabilities 1 $ 96 $ 84 1 Total liabilities does not include amounts borrowed under the receivables securitization agreement. See Note 12 – Debt for additional information. Unconsolidated VIEs UScellular manages the operations of and holds a variable interest in certain other limited partnerships, but is not the primary beneficiary of these entities and, therefore, does not consolidate them under the variable interest model. UScellular’s total investment in these unconsolidated entities was $4 million and $5 million at December 31, 2021 and 2020, respectively, and is included in Investments in unconsolidated entities in UScellular’s Consolidated Balance Sheet. The maximum exposure from unconsolidated VIEs is limited to the investment held by UScellular in those entities. Other Related Matters UScellular made contributions, loans or advances to its VIEs totaling $36 million, $111 million and $255 million during 2021, 2020 and 2019, respectively; of which $83 million in 2020 and $214 million in 2019 are related to USCC EIP LLC as discussed above. UScellular may agree to make additional capital contributions and/or advances to these or other VIEs and/or to their general partners to provide additional funding for operations or the development of wireless spectrum licenses granted in various auctions. UScellular may finance such amounts with a combination of cash on hand, borrowings under its revolving credit or receivables securitization agreements and/or other long-term debt. There is no assurance that UScellular will be able to obtain additional financing on commercially reasonable terms or at all to provide such financial support.

Noncontrolling Interests

Noncontrolling Interests	12 Months Ended
	Dec. 31, 2021
Noncontrolling Interest [Abstract]
Noncontrolling Interests	Note 15 Noncontrolling Interests UScellular’s consolidated financial statements include certain noncontrolling interests that meet the GAAP definition of mandatorily redeemable financial instruments. These mandatorily redeemable noncontrolling interests represent interests held by third parties in consolidated partnerships, where the terms of the underlying partnership agreement provide for a defined termination date at which time the assets of the subsidiary are to be sold, the liabilities are to be extinguished and the remaining net proceeds are to be distributed to the noncontrolling interest holders and UScellular in accordance with the respective partnership agreements. The termination dates of these mandatorily redeemable noncontrolling interests range from 2085 to 2092. The estimated aggregate amount that would be due and payable to settle all of these noncontrolling interests, assuming an orderly liquidation of the finite-lived consolidated partnerships on December 31, 2021, net of estimated liquidation costs, is $32 million. This amount excludes redemption amounts recorded in Noncontrolling interests with redemption features in the Consolidated Balance Sheet. The estimate of settlement value was based on certain factors and assumptions which are subjective in nature. Changes in those factors and assumptions could result in a materially larger or smaller settlement amount. The corresponding carrying value of the mandatorily redeemable noncontrolling interests in finite-lived consolidated partnerships at December 31, 2021, was $14 million, and is included in Noncontrolling interests in the Consolidated Balance Sheet. The excess of the aggregate settlement value over the aggregate carrying value of these mandatorily redeemable noncontrolling interests is due primarily to the unrecognized appreciation of the noncontrolling interest holders’ share of the underlying net assets in the consolidated partnerships. Neither the noncontrolling interest holders’ share, nor UScellular’s share, of the appreciation of the underlying net assets of these subsidiaries is reflected in the consolidated financial statements.

Common Shareholders' Equity

Common Shareholders' Equity	12 Months Ended
	Dec. 31, 2021
Stockholders' Equity Note [Abstract]
Common Shareholders' Equity	Note 16 Common Shareholders’ Equity Series A Common Shares Series A Common Shares are convertible on a share-for-share basis into Common Shares. In matters other than the election of directors, each Series A Common Share is entitled to ten votes per share, compared to one vote for each Common Share. The Series A Common Shares are entitled to elect 75% of the directors (rounded down), and the Common Shares elect 25% of the directors (rounded up). As of December 31, 2021, a majority of UScellular’s outstanding Common Shares and all of UScellular’s outstanding Series A Common Shares were held by TDS. Common Share Repurchase Program In November 2009, UScellular announced by Form 8-K that the Board of Directors of UScellular authorized the repurchase of up to 1,300,000 Common Shares on an annual basis beginning in 2009 and continuing each year thereafter, on a cumulative basis. In December 2016, the UScellular Board amended this authorization to provide that, beginning on January 1, 2017, the authorized repurchase amount with respect to a particular year will be any amount from zero to 1,300,000 Common Shares, as determined by the Pricing Committee of the Board of Directors, and that if the Pricing Committee did not specify an amount for any year, such amount would be zero for such year. The Pricing Committee has not specified any increase in the authorization since that time. The Pricing Committee also was authorized to decrease the cumulative amount of the authorization at any time, but has not taken any action to do so at this time. As of December 31, 2021, the total cumulative amount of Common Shares authorized to be purchased is 3,517,000. The authorization provides that share repurchases will be made pursuant to open market purchases, block purchases, private purchases, or otherwise, depending on market prices and other conditions. This authorization does not have an expiration date. Tax-Deferred Savings Plan At December 31, 2021, UScellular has reserved 67,000 Common Shares for issuance under the TDS Tax-Deferred Savings Plan, a qualified profit‑sharing plan pursuant to Sections 401(a) and 401(k) of the Internal Revenue Code. Participating employees have the option of investing their contributions in a UScellular Common Share fund, a TDS Common Share fund or certain unaffiliated funds.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement, Noncash Expense [Abstract]
Stock-Based Compensation	Note 17 Stock-Based Compensation UScellular has established the following stock‑based compensation plans: Long-Term Incentive Plans and a Non-Employee Director compensation plan. Under the UScellular Long-Term Incentive Plans, UScellular may grant fixed and performance-based incentive and non-qualified stock options, restricted stock, restricted stock units, and deferred compensation stock unit awards to key employees. At December 31, 2021, the only types of awards outstanding are fixed non-qualified stock option awards, restricted stock unit awards, performance share awards and deferred compensation stock unit awards. Under the Non-Employee Director compensation plan, UScellular may grant Common Shares to members of the Board of Directors who are not employees of UScellular or TDS. At December 31, 2021, UScellular had reserved 11,370,000 Common Shares for equity awards granted and to be granted under the Long-Term Incentive Plans and 84,000 Common Shares for issuance under the Non-Employee Director compensation plan. UScellular uses treasury stock to satisfy requirements for Common Shares issued pursuant to its various stock-based compensation plans. Long-Term Incentive Plans – Stock Options UScellular's last stock option grant occurred in 2016. Stock options outstanding, and the related weighted average exercise price, at December 31, 2021 and 2020 were 378,000 units at $42.18 and 418,000 units at $42.23, respectively. All stock options are exercisable and expire between 2022 and 2026. The aggregate intrinsic value of UScellular stock options exercised in 2021 and 2019 was less than $1 million and $3 million, respectively. No stock options were exercised in 2020. Long-Term Incentive Plans – Restricted Stock Units Restricted stock unit awards granted to key employees generally vest after three years. The restricted stock unit awards currently outstanding were granted in 2019, 2020 and 2021 and will vest in 2022, 2023 and 2024, respectively. UScellular estimates the fair value of restricted stock units based on the closing market price of UScellular shares on the date of grant. The fair value is then recognized as compensation cost on a straight-line basis over the requisite service periods of the awards, which is generally the vesting period. A summary of UScellular nonvested restricted stock units and changes during 2021 is presented in the table below: Common Restricted Stock Units Number Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 1,660,000 $ 36.43 Granted 672,000 $ 36.68 Vested (609,000) $ 39.10 Forfeited (122,000) $ 35.77 Nonvested at December 31, 2021 1,601,000 $ 35.57 The total fair value of restricted stock units that vested during 2021, 2020 and 2019 was $22 million, $20 million and $25 million, respectively. The weighted average grant date fair value per share of the restricted stock units granted in 2021, 2020 and 2019 was $36.68, $29.18 and $46.81, respectively. Long-Term Incentive Plans – Performance Share Units Beginning in 2017, UScellular granted performance share units to key employees. The performance share units generally vest after three years. Beginning with the 2021 grants, each recipient may be entitled to shares of UScellular common stock equal to 0% to 200% of a communicated target award depending on the achievement of a predetermined performance based operating target over the performance period, which is generally a three-year period beginning on January 1 in the year of grant to December 31 of the third year. The performance-based operating target for the 2021 grants is Return on Capital. Prior to the 2021 grants, each recipient was entitled to shares of UScellular common stock equal to 50% to 200% of a communicated target award depending on the achievement of predetermined performance-based operating targets over the performance period, which was generally a one-year period beginning on January 1 in the year of grant to December 31 in the year of grant. The remaining time through the end of the vesting period is considered the “time-based period”. Performance-based operating targets for grants made in 2020 included Consolidated Total Service Revenues, Consolidated Operating Cash Flow, Consolidated Capital Expenditures and Postpaid Handset Voluntary Defections; and for grants made prior to 2020 included Simple Free Cash Flow, Consolidated Total Operating Revenues and Postpaid Handset Voluntary Defections. Grants made prior to 2021 are subject to vesting during the time-based period and their performance share unit award agreements provide that in no event shall the awards be less than 50% of the target opportunity as of their grant dates. The performance share units currently outstanding were granted in 2019, 2020 and 2021 and will vest in 2022, 2023 and 2024, respectively. Additionally, UScellular granted performance share units during 2020 to a newly appointed President and Chief Executive Officer. The recipient may be entitled to shares of UScellular common stock equal to 100% of the communicated target award depending on the achievement of predetermined performance-based operating targets over the performance period, which is any two calendar-year period commencing no earlier than January 1, 2021 and ending no later than December 31, 2026. Performance-based operating targets include Average Total Revenue Growth and Average Annual Return on Capital. If one, or both, of the performance targets are not satisfied, the award will be forfeited. UScellular estimates the fair value of performance share units using UScellular’s closing stock price on the date of grant. An estimate of the number of performance share units expected to vest based upon achieving the performance-based operating targets is made and the aggregate fair value is expensed on a straight-line basis over the requisite service period. Each reporting period, during the performance period, the estimate of the number of performance share units expected to vest is reviewed and stock compensation expense is adjusted as appropriate to reflect the revised estimate of the aggregate fair value of the performance share units expected to vest. A summary of UScellular's nonvested performance share units and changes during 2021 is presented in the table below: Common Performance Share Units Number Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 1,305,000 $ 36.60 Granted 394,000 $ 37.67 Vested (601,000) $ 39.50 Change in units based on approved performance factors 42,000 $ 28.94 Forfeited (91,000) $ 35.13 Nonvested at December 31, 2021 1,049,000 $ 35.17 The total fair value of performance share units that vested during 2021, 2020 and 2019 was $22 million, $11 million and less than $1 million, respectively. The weighted average grant date fair value per share of the performance share units granted in 2021, 2020 and 2019 was $37.67, $29.71 and $46.43, respectively. Long-Term Incentive Plans – Deferred Compensation Stock Units Certain UScellular employees may elect to defer receipt of all or a portion of their annual bonuses and to receive a company matching contribution on the amount deferred. All bonus compensation that is deferred by employees electing to participate is immediately vested and is deemed to be invested in UScellular Common Share stock units. Beginning with the 2021 performance year, the amount of UScellular's matching contribution is a 33% match for the amount of their total annual bonus that is deferred into the program. Prior to the 2021 performance year, the amount of UScellular’s matching contribution was a 25% match for amounts deferred up to 50% of their total annual bonus and a 33% match for amounts that exceeded 50% of their total annual bonus. Matching contributions are also deemed to be invested in UScellular Common Share stock units and vest over three years. Compensation of Non-Employee Directors UScellular issued 20,000, 19,000 and 13,000 Common Shares in 2021, 2020 and 2019, respectively, under its Non-Employee Director compensation plan. Stock‑Based Compensation Expense The following table summarizes stock‑based compensation expense recognized during 2021, 2020 and 2019: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Restricted stock unit awards 16 21 22 Performance share unit awards 10 10 18 Awards under Non-Employee Director compensation plan 1 1 1 Total stock-based compensation expense, before income taxes 27 32 41 Income tax benefit (7) (8) (10) Total stock-based compensation expense, net of income taxes $ 20 $ 24 $ 31 The following table provides a summary of the classification of stock-based compensation expense included in the Consolidated Statement of Operations for the years ended: December 31, 2021 2020 2019 (Dollars in millions) Selling, general and administrative expense $ 23 $ 28 $ 36 System operations expense 4 4 5 Total stock-based compensation expense $ 27 $ 32 $ 41 At December 31, 2021, unrecognized compensation cost for all UScellular stock‑based compensation awards was $41 million and is expected to be recognized over a weighted average period of 2.3 years. UScellular’s tax benefits realized from the exercise of stock options and the vesting of other awards totaled $11 million in 2021.

Supplemental Cash Flow Disclosu

Supplemental Cash Flow Disclosures	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Disclosures	Note 18 Supplemental Cash Flow Disclosures Following are supplemental cash flow disclosures regarding interest paid and income taxes paid. Year Ended December 31, 2021 2020 2019 (Dollars in millions) Interest paid $ 143 $ 105 $ 107 Income taxes paid, net of (refunds received) 6 (38) 78 Following are supplemental cash flow disclosures regarding transactions related to stock-based compensation awards. In certain situations, UScellular withholds shares that are issuable upon the exercise of stock options or the vesting of restricted shares to cover, and with a value equivalent to, the exercise price and/or the amount of taxes required to be withheld from the stock award holder at the time of the exercise or vesting. UScellular then pays the amount of the required tax withholdings to the taxing authorities in cash. Year Ended December 31, 2021 2020 2019 (Dollars in millions) Common Shares withheld 438,000 376,000 452,000 Aggregate value of Common Shares withheld $ 16 $ 11 $ 23 Cash receipts upon exercise of stock options — — 1 Cash disbursements for payment of taxes (16) (11) (10) Net cash receipts (disbursements) from exercise of stock options and vesting of other stock awards $ (16) $ (11) $ (9)

Certain Relationships and Relat

Certain Relationships and Related Transactions	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Certain Relationships and Related Transactions	Note 19 Certain Relationships and Related Transactions The following persons are partners of Sidley Austin LLP, the principal law firm of UScellular and its subsidiaries: Walter C.D. Carlson, a director of UScellular, a director and non-executive Chairman of the Board of Directors of TDS and a trustee and beneficiary of a voting trust that controls TDS; and John P. Kelsh, the General Counsel and/or an Assistant Secretary of TDS and UScellular and certain other subsidiaries of TDS. Walter C.D. Carlson does not provide legal services to TDS, UScellular or their subsidiaries. UScellular and its subsidiaries incurred legal costs from Sidley Austin LLP of $7 million, $9 million and $7 million in 2021, 2020 and 2019, respectively. UScellular is billed for all services it receives from TDS, pursuant to the terms of various agreements between it and TDS. These billings are included in UScellular's Systems operations and Selling, general and administrative expenses. Some of these agreements were established at a time prior to UScellular's initial public offering when TDS owned more than 90% of UScellular's outstanding capital stock and may not reflect terms that would be obtainable from an unrelated third party through arms-length negotiations. Billings from TDS and certain of its subsidiaries to UScellular are based on expenses specifically identified to UScellular and on allocations of common expenses. Such allocations are based on the relationship of UScellular's assets, employees, investment in property, plant and equipment and expenses relative to all subsidiaries in the TDS consolidated group. Management believes the method TDS uses to allocate common expenses is reasonable and that all expenses and costs applicable to UScellular are reflected in its financial statements. Billings to UScellular from TDS totaled $89 million, $81 million and $82 million in 2021, 2020 and 2019, respectively. The Audit Committee of the Board of Directors of UScellular is responsible for the review and evaluation of all related-party transactions as such term is defined by the rules of the New York Stock Exchange.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Principles of Consolidation	The accounting policies of UScellular conform to accounting principles generally accepted in the United States of America (GAAP) as set forth in the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC). Unless otherwise specified, references to accounting provisions and GAAP in these notes refer to the requirements of the FASB ASC. The consolidated financial statements include the accounts of UScellular, subsidiaries in which it has a controlling financial interest, general partnerships in which UScellular has a majority partnership interest and certain entities in which UScellular has a variable interest that requires consolidation under GAAP. See Note 14 — Variable Interest Entities for additional information relating to UScellular’s VIEs. Intercompany accounts and transactions have been eliminated. The Consolidated Statement of Comprehensive Income was not included because comprehensive income for the years ended December 31, 2021, 2020 and 2019 equaled net income.
Use of Estimates	The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (a) the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and (b) the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates. Significant estimates are involved in accounting for indefinite-lived intangible assets and income taxes.
Cash, Cash Equivalents and Restricted Cash	Cash and cash equivalents include cash and highly liquid investments with original maturities of three months or less. Cash and cash equivalents subject to contractual restrictions are classified as restricted cash. Restricted cash primarily consists of balances required under the receivables securitization agreement. See Note 12 — Debt for additional information related to the receivables securitization agreement.
Accounts Receivable	Accounts receivable consist primarily of amounts owed by customers for wireless services and equipment sales, including sales of certain devices and accessories under installment plans, by agents and third-party distributors for sales of equipment to them and by other wireless carriers whose customers have used UScellular’s wireless systems.
Allowance for Credit Losses	UScellular estimates expected credit losses related to accounts receivable balances based on a review of available and relevant information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other factors that could affect collectability. Expected credit losses are determined for each pool of accounts receivable balances that share similar risk characteristics. The allowance for credit losses is the best estimate of the amount of expected credit losses related to existing accounts receivable. UScellular does not have any off-balance sheet credit exposure related to its customers.
Inventory	Inventory consists primarily of wireless devices stated at the lower of cost, which approximates cost determined on the first-in first-out basis, or net realizable value. Net realizable value is determined by reference to the stand-alone selling price.
Cloud-Hosted Arrangements	UScellular's cloud-hosted arrangements that are service contracts consist primarily of software used to perform administrative functions.These costs are amortized over the period of the service contract, which is generally three
Licenses	Licenses consist of direct and incremental costs incurred in acquiring Federal Communications Commission (FCC) wireless spectrum licenses that generally provide UScellular with the exclusive right to utilize designated radio spectrum within specific geographic service areas to provide wireless service. Although wireless spectrum licenses are issued for a fixed period of time, generally ten years, or in some cases twelve UScellular performs its annual impairment assessment of wireless spectrum licenses as of November 1 of each year or more frequently if there are events or circumstances that cause UScellular to believe it is more likely than not that the carrying value of wireless spectrum licenses exceeds fair value. For purposes of its impairment testing, UScellular separated its FCC wireless spectrum licenses into eight units of accounting. The eight units of accounting consisted of one unit of accounting for developed operating market wireless spectrum licenses (built wireless spectrum licenses) and seven units of accounting for geographic non-operating market wireless spectrum licenses (unbuilt wireless spectrum licenses).
Investments in Unconsolidated Entities	For its equity method investments for which financial information is readily available, UScellular records its equity in the earnings of the entity in the current period. For its equity method investments for which financial information is not readily available, UScellular records its equity in the earnings of the entity on a one quarter lag basis.
Property, Plant and Equipment	UScellular’s Property, plant and equipment is stated at the original cost of construction or purchase including capitalized costs of certain taxes, payroll-related expenses, interest and estimated costs to remove the assets. Expenditures that enhance the productive capacity of assets in service or extend their useful lives are capitalized and depreciated. Expenditures for maintenance and repairs of assets in service are charged to System operations expense or Selling, general and administrative expense, as applicable. Retirements and disposals of assets are recorded by removing the original cost of the asset (along with the related accumulated depreciation) from plant in service and recording it, together with proceeds, if any, and net removal costs (removal costs less an applicable accrued asset retirement obligation and salvage value realized), as a gain or loss, as appropriate. UScellular capitalizes certain costs of developing new information systems. Software licenses that qualify for capitalization as an asset are accounted for as the acquisition of a fixed asset and the incurrence of a liability to the extent that the license fees are not fully paid at acquisition.
Depreciation and Amortization	Depreciation is provided using the straight-line method over the estimated useful life of the related asset. UScellular depreciates leasehold improvement assets over periods ranging from one year to thirty years; such periods approximate the shorter of the assets’ economic lives or the specific lease terms. Useful lives of specific assets are reviewed throughout the year to determine if changes in technology or other business changes would warrant accelerating the depreciation of those specific assets. There were no material changes to the assigned useful lives of the various categories of property, plant and equipment in 2021, 2020 or 2019. However, in 2021, 2020 and 2019, depreciation for certain specific assets was accelerated due to changes in technology. See Note 9 — Property, Plant and Equipment for additional details related to useful lives.
Impairment of Long-Lived Assets	UScellular reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the assets might be impaired. UScellular has one asset group for purposes of assessing property, plant and equipment for impairment based on the integrated nature of its assets and operations. The cash flows generated by this single interdependent asset group represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities.
Agent Liabilities	UScellular has relationships with agents, which are independent businesses that obtain customers for UScellular. At December 31, 2021 and 2020, UScellular had accrued $51 million and $55 million, respectively, in agent related liabilities. These amounts are included in Other current liabilities in the Consolidated Balance Sheet.
Debt Issuance Costs	Debt issuance costs include underwriters’ and legal fees and other charges related to issuing and renewing various borrowing instruments and other long–term agreements and are amortized over the respective term of each instrument. Debt issuance costs related to UScellular’s revolving credit agreement and receivables securitization agreement are recorded in Other assets and deferred charges in the Consolidated Balance Sheet. All other debt issuance costs are presented as an offset to the related debt obligation in the Consolidated Balance Sheet.
Asset Retirement Obligations	UScellular records asset retirement obligations for the fair value of legal obligations associated with asset retirements and a corresponding increase in the carrying amount of the related long-lived asset in the period in which the obligations are incurred. In periods subsequent to initial measurement, UScellular recognizes changes in the liability resulting from the passage of time and updates to the timing or the amount of the original estimates. The liability is accreted to its estimated settlement date value over the period to the estimated settlement date. The change in the carrying amount of the long-lived asset is depreciated over the average remaining life of the related asset.
Treasury Shares	Common Shares repurchased by UScellular are recorded at cost as treasury shares and result in a reduction of equity. When treasury shares are reissued, UScellular determines the cost using the first-in, first-out cost method. The difference between the cost of the treasury shares and reissuance price is included in Additional paid-in capital or Retained earnings.
Revenue Recognition	Revenues from sales of equipment and products are recognized when control has transferred to the customer, agent or third-party distributor. Service revenues are recognized as the related service is provided. Multiple Performance Obligations UScellular sells bundled service and equipment offerings. In these instances, UScellular recognizes its revenue based on the relative standalone selling prices for each distinct service or equipment performance obligation, or bundles thereof. UScellular estimates the standalone selling price of the device or accessory to be its retail price excluding discounts. UScellular estimates the standalone selling price of wireless service to be the price offered to customers on month-to-month contracts. Incentives Discounts, incentives, and rebates to agents and end customers that are deemed cash are recognized as a reduction of Operating revenues concurrently with the associated revenue. From time to time, UScellular may offer certain promotions to incentivize customers to switch to, or to purchase additional services from, UScellular. Under these types of promotions, an eligible customer may receive an incentive in the form of a discount off additional services purchased shown as a credit to the customer’s monthly bill. UScellular accounts for the future discounts as material rights at the time of the initial transaction by allocating and deferring revenue based on the relative proportion of the future discounts in comparison to the aggregate initial purchase. The deferred revenue will be recognized as service revenue in future periods. Amounts Collected from Customers and Remitted to Governmental Authorities UScellular records amounts collected from customers and remitted to governmental authorities on a net basis within a liability account if the amount is assessed upon the customer and UScellular merely acts as an agent in collecting the amount on behalf of the imposing governmental authority. If the amount is assessed upon UScellular, then amounts collected from customers are recorded in Service revenues and amounts remitted to governmental authorities are recorded in Selling, general and administrative expenses in the Consolidated Statement of Operations. The amounts recorded gross in revenues that are billed to customers and remitted to governmental authorities totaled $66 million, $56 million and $53 million for 2021, 2020 and 2019, respectively. For contracts that involve multiple element service and equipment offerings, the transaction price is allocated to each performance obligation based on its relative standalone selling price. When payment is collected in advance of delivery of goods or services, a contract liability is recorded. A contract asset is recorded when revenue is recognized in advance of UScellular’s right to receive consideration. Once there is an unconditional right to receive the consideration, UScellular records such amounts as receivables, and then bills the customer under the terms of the respective contract. UScellular recognizes Equipment sales revenue when the equipment is delivered to the customer and a corresponding contract asset or liability is recorded for the difference between the amount of revenue recognized and the amount billed to the customer in cases where discounts are offered. The contract asset or liability is reduced over the contract term as service is provided and billed to the customer.
Advertising Costs	UScellular expenses advertising costs as incurred. Advertising costs totaled $184 million, $196 million and $212 million in 2021, 2020 and 2019, respectively.
Income Taxes	UScellular is included in a consolidated federal income tax return with other members of the TDS consolidated group. For financial statement purposes, UScellular and its subsidiaries calculate their income, income taxes and credits as if they comprised a separate affiliated group. Under a tax allocation agreement between TDS and UScellular, UScellular remits its applicable income tax payments to and receives applicable tax refunds from TDS. UScellular had a tax receivable balance with TDS of $123 million and $125 million as of December 31, 2021, and 2020, respectively. In January 2022, UScellular received $123 million of the tax receivable balance with TDS.Deferred taxes are computed using the liability method, whereby deferred tax assets are recognized for future deductible temporary differences and operating loss carryforwards, and deferred tax liabilities are recognized for future taxable temporary differences. Both deferred tax assets and liabilities are measured using the enacted tax rates in effect when the temporary differences are expected to reverse. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized. UScellular evaluates income tax uncertainties, assesses the probability of the ultimate settlement with the applicable taxing authority and records an amount based on that assessment. Deferred taxes are reported as a net non-current asset or liability by jurisdiction. Any corresponding valuation allowance to reduce the amount of deferred tax assets is also recorded as non-current.
Stock-Based Compensation and Other Plans	UScellular has established a long-term incentive plan and a non-employee director compensation plan. These plans are considered compensatory plans and, therefore, recognition of costs for grants made under these plans is required.UScellular recognizes stock compensation expense based upon the fair value of the specific awards granted using established valuation methodologies. The amount of stock compensation cost recognized on either a straight-line basis or graded attribution method is based on the portion of the award that is expected to vest over the requisite service period, which generally represents the vesting period. Stock-based compensation cost recognized has been reduced for estimated forfeitures. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.
Defined Contribution Plans	UScellular participates in a qualified noncontributory defined contribution pension plan sponsored by TDS; such plan provides pension benefits for the employees of UScellular and its subsidiaries. Under this plan, pension costs are calculated separately for each participant and are funded annually. Pension costs were $12 million, $12 million and $11 million in 2021, 2020 and 2019, respectively.
Lessee Agreements	A lease is generally present in a contract if the lessee controls the use of identified property, plant or equipment for a period of time in exchange for consideration. See Note 10 — Leases for additional details related to leases. UScellular adopted the provisions of ASC 842 on January 1, 2019, using a modified retrospective method. Under this method, UScellular elected to apply the new accounting standard only to the most recent period presented, recognizing the cumulative effect of the accounting change as an adjustment to the beginning balance of retained earnings. The cumulative effect of applying the provisions of ASC 842 had no material impact on retained earnings. A lease is generally present in a contract if the lessee controls the use of identified property, plant or equipment for a period of time in exchange for consideration. Nearly all of UScellular’s leases are classified as operating leases, although it does have a small number of finance leases. UScellular’s most significant leases are for land and tower spaces, network facilities, retail spaces, and offices. UScellular has agreements with both lease and nonlease components, which are accounted for separately. As part of the present value calculation for the lease liabilities, UScellular uses an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on UScellular's unsecured rates, adjusted to approximate the rates at which UScellular would be required to borrow on a collateralized basis over a term similar to the recognized lease term. UScellular applies the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term. The cost of nonlease components in UScellular’s lease portfolio (e.g., utilities and common area maintenance) are not typically predetermined at lease commencement and are expensed as incurred at their relative standalone price. Variable lease expense occurs when, subsequent to the lease commencement, lease payments are made that were not originally included in the lease liability calculation. UScellular’s variable lease payments are primarily a result of leases with escalations that are tied to an index. The incremental changes due to the index changes are recorded as variable lease expense and are not included in the right-of-use assets or lease liabilities.
Lessor Agreements	UScellular's most significant lessor leases are for tower space. All of UScellular’s lessor leases are classified as operating leases. A lease is generally present in a contract if the lessee controls the use of identified property, plant, or equipment for a period of time in exchange for consideration. UScellular’s lessor agreements with lease and nonlease components are generally accounted for separately. The identified lease term determines the periods to which revenue is allocated over the term of the lease. Many of UScellular’s leases include renewal and early termination options. At lease commencement, lease terms include options to extend the lease when UScellular is reasonably certain that lessees will exercise the options. Lease terms would not include periods after the date of a termination option that lessees are reasonably certain to exercise. Variable lease income occurs when, subsequent to the lease commencement, lease payments are received that were not originally included in the lease receivable calculation. UScellular’s variable lease income is primarily a result of leases with escalations that are tied to an index. The incremental increases due to the index changes are recorded as variable lease income.
Legal proceedings	UScellular is involved or may be involved from time to time in legal proceedings before the FCC, other regulatory authorities, and/or various state and federal courts. If UScellular believes that a loss arising from such legal proceedings is probable and can be reasonably estimated, an amount is accrued in the financial statements for the estimated loss. If only a range of loss can be determined, the best estimate within that range is accrued; if none of the estimates within that range is better than another, the low end of the range is accrued. The assessment of the expected outcomes of legal proceedings is a highly subjective process that requires judgments about future events. The legal proceedings are reviewed at least quarterly to determine the adequacy of accruals and related financial statement disclosures. The ultimate outcomes of legal proceedings could differ materially from amounts accrued in the financial statements.
Variable Interest Entities	UScellular consolidates VIEs in which it has a controlling financial interest as defined by GAAP and is therefore deemed the primary beneficiary. UScellular reviews the criteria for a controlling financial interest at the time it enters into agreements and subsequently when events warranting reconsideration occur. These VIEs have risks similar to those described in the “Risk Factors” in UScellular’s Form 10-K for the year ended December 31, 2021.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Reconciliation of cash, cash equivalents and restricted cash	The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheet to the total of the amounts in the Consolidated Statement of Cash Flows. December 31, 2021 2020 (Dollars in millions) Cash and cash equivalents $ 156 $ 1,271 Restricted cash included in Other current assets 43 20 Cash, cash equivalents and restricted cash in the statement of cash flows $ 199 $ 1,291
Implementation costs	Implementation costs related to UScellular's cloud-hosted arrangements, which are recorded in Prepaid expenses and Other assets and deferred charges in the Consolidated Balance Sheet, were as follows: December 31, 2021 2020 (Dollars in millions) Implementation costs, gross $ 76 $ 67 Accumulated amortization (29) (13) Implementation costs, net $ 47 $ 54

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenues	In the following table, UScellular's revenues are disaggregated by type of service, which represents the relevant categorization of revenues for UScellular, and timing of recognition. Service revenues are recognized over time and Equipment sales are point in time. Year Ended December 31, 2021 2020 2019 (Dollars in millions) Revenues from contracts with customers: Retail service 1 $ 2,765 $ 2,686 $ 2,650 Inbound roaming 110 152 174 Other service 157 152 137 Service revenues from contracts with customers 3,032 2,990 2,961 Equipment sales 1,007 970 987 Total revenues from contracts with customers 2 $ 4,039 $ 3,960 $ 3,948 1 During the third quarter of 2021, UScellular recorded a $9 million out-of-period error related to the timing of recognition of regulatory fee billings. This adjustment had the impact of increasing Service revenue by $9 million in 2021. UScellular determined that this adjustment was not material to any of the periods impacted. 2 Revenue line items in this table will not agree to amounts presented in the Consolidated Statement of Operations as the amounts in this table only include revenue resulting from contracts with customers.
Contract with Customer, Assets and Liabilities	The following table provides balances for contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet, and contract liabilities from contracts with customers, which are recorded in Customer deposits and deferred revenues and Other deferred liabilities and credits in the Consolidated Balance Sheet. December 31, 2021 2020 (Dollars in millions) Contract assets $ 7 $ 10 Contract liabilities $ 243 $ 171
Remaining Performance Obligations	The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when wireless services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of December 31, 2021, and may vary from actual results. As practical expedients, revenue related to contracts of less than one year, generally month-to-month contracts, and contracts with a fixed per-unit price and variable quantity, are excluded from these estimates. Service Revenues (Dollars in millions) 2022 $ 252 2023 112 Thereafter 81 Total $ 445

Fair Value Measurements (Table)

Fair Value Measurements (Table)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair value measurements	UScellular has applied the provisions of fair value accounting for purposes of computing the fair value of financial instruments for disclosure purposes as displayed below. Level within the Fair Value Hierarchy December 31, 2021 December 31, 2020 Book Value Fair Value Book Value Fair Value (Dollars in millions) Long-term debt Retail 2 $ 1,500 $ 1,594 $ 1,917 $ 1,962 Institutional 2 535 659 535 707 Other 2 746 746 106 106

Equipment Installment Plans (Ta

Equipment Installment Plans (Table)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Equipment installment plan receivables	The following table summarizes equipment installment plan receivables. December 31, 2021 2020 (Dollars in millions) Equipment installment plan receivables, gross $ 1,085 $ 1,007 Allowance for credit losses (72) (78) Equipment installment plan receivables, net $ 1,013 $ 929 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 639 $ 590 Other assets and deferred charges (Non-current portion) 374 339 Equipment installment plan receivables, net $ 1,013 $ 929
Equipment installment plan receivables credit categories	The balance and aging of the equipment installment plan receivables on a gross basis by credit category were as follows: December 31, 2021 December 31, 2020 Lowest Risk Lower Risk Slight Risk Higher Risk Total Lowest Risk Lower Risk Slight Risk Higher Risk Total (Dollars in millions) Unbilled $ 896 $ 94 $ 24 $ 5 $ 1,019 $ 819 $ 98 $ 22 $ 9 $ 948 Billed — current 40 5 1 1 47 36 5 1 1 43 Billed — past due 10 6 2 1 19 8 5 2 1 16 Total $ 946 $ 105 $ 27 $ 7 $ 1,085 $ 863 $ 108 $ 25 $ 11 $ 1,007 The balance of the equipment installment plan receivables as of December 31, 2021 on a gross basis by year of origination were as follows: 2019 2020 2021 Total (Dollars in millions) Lowest Risk $ 41 $ 278 $ 627 $ 946 Lower Risk 3 26 76 105 Slight Risk 1 4 22 27 Higher Risk — 1 6 7 Total $ 45 $ 309 $ 731 $ 1,085
Equipment installment plans allowance for credit losses	Activity for the years ended December 31, 2021 and 2020, in the allowance for credit losses for equipment installment plan receivables was as follows: 2021 2020 (Dollars in millions) Allowance for credit losses, beginning of year $ 78 $ 84 Bad debts expense 38 50 Write-offs, net of recoveries (44) (56) Allowance for credit losses, end of year $ 72 $ 78

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income taxes receivable (payable)	UScellular’s current income taxes balances at December 31, 2021 and 2020, were as follows: December 31, 2021 2020 (Dollars in millions) Federal income taxes receivable $ 123 $ 124 Net state income taxes receivable — 1
Income tax expense (benefit)	Income tax expense (benefit) is summarized as follows: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Current Federal $ 2 $ (118) $ 44 State (23) 5 12 Deferred Federal 49 124 — State (8) 6 (4) Total income tax expense (benefit) $ 20 $ 17 $ 52
Income tax reconciliation	A reconciliation of UScellular’s income tax expense computed at the statutory rate to the reported income tax expense, and the statutory federal income tax rate to UScellular’s effective income tax rate is as follows: Year Ended December 31, 2021 2020 2019 Amount Rate Amount Rate Amount Rate (Dollars in millions) Statutory federal income tax expense and rate $ 38 21.0 % $ 52 21.0 % $ 39 21.0 % State income taxes, net of federal benefit 1 (25) (14.1) 8 3.4 6 3.4 Change in federal valuation allowance 2 7 3.8 — 0.1 7 3.6 Loss carryback benefit of CARES Act 3 — — (49) (19.8) — — Nondeductible compensation 2 1.3 6 2.6 2 1.3 Tax credits — (0.2) — (0.1) (3) (1.5) Other differences, net (2) (0.4) — (0.6) 1 0.3 Total income tax expense (benefit) and rate $ 20 11.4 % $ 17 6.6 % $ 52 28.1 % 1 State income taxes, net of federal benefit, include changes in unrecognized tax benefits as well as adjustments to state valuation allowances. State taxes in 2021 are a net benefit due primarily to the reduction of tax accruals resulting from expirations of state statute of limitations for prior tax years. 2 Change in federal valuation allowance is due primarily to interest expense carryforwards from partnership investments that may not be realized.
Deferred income tax assets and liabilities	Significant components of UScellular’s deferred income tax assets and liabilities at December 31, 2021 and 2020, were as follows: December 31, 2021 2020 (Dollars in millions) Deferred tax assets Net operating loss (NOL) carryforwards $ 126 $ 107 Lease liabilities 254 236 Asset retirement obligation 64 51 Other 130 83 Total deferred tax assets 574 477 Less valuation allowance (83) (94) Net deferred tax assets 491 383 Deferred tax liabilities Property, plant and equipment 446 391 Licenses/intangibles 330 256 Partnership investments 154 143 Lease assets 232 215 Other 3 11 Total deferred tax liabilities 1,165 1,016 Net deferred income tax liability $ 674 $ 633
Deferred tax valuation allowance	A summary of UScellular’s deferred tax asset valuation allowance is as follows: 2021 2020 2019 (Dollars in millions) Balance at beginning of year $ 94 $ 90 $ 75 Charged to Income tax expense (11) 4 15 Balance at end of year $ 83 $ 94 $ 90
Income tax unrecognized benefits summary	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: 2021 2020 2019 (Dollars in millions) Unrecognized tax benefits balance at beginning of year $ 51 $ 48 $ 48 Additions for tax positions of current year 8 7 7 Additions for tax positions of prior years — 2 — Reductions for tax positions of prior years (3) — (6) Reductions for settlements of tax positions (2) — (1) Reductions for lapses in statutes of limitations (19) (6) — Unrecognized tax benefits balance at end of year $ 35 $ 51 $ 48

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings per share	The amounts used in computing basic and diluted earnings per share attributable to UScellular shareholders were as follows: Year Ended December 31, 2021 2020 2019 (Dollars and shares in millions, except per share amounts) Net income attributable to UScellular shareholders $ 155 $ 229 $ 127 Weighted average number of shares used in basic earnings per share 86 86 86 Effects of dilutive securities 1 1 2 Weighted average number of shares used in diluted earnings per share 87 87 88 Basic earnings per share attributable to UScellular shareholders $ 1.80 $ 2.66 $ 1.47 Diluted earnings per share attributable to UScellular shareholders $ 1.77 $ 2.62 $ 1.44

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Licenses	Activity related to UScellular's Licenses is presented below. 2021 2020 (Dollars in millions) Balance at beginning of year $ 2,629 $ 2,471 Acquisitions 1,464 171 Transferred to Assets held for sale (18) — Divestitures — (18) Capitalized interest 13 5 Balance at end of year $ 4,088 $ 2,629

Investments in Unconsolidated_2

Investments in Unconsolidated Entities (Tables)	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investments in Unconsolidated Entities	UScellular's Investments in unconsolidated entities are accounted for using either the equity method or measurement alternative method as shown in the table below. The carrying value of measurement alternative method investments represents cost minus any impairments plus or minus any observable price changes. December 31, 2021 2020 (Dollars in millions) Equity method investments: Capital contributions, loans, advances and adjustments $ 104 $ 104 Cumulative share of income 2,417 2,238 Cumulative share of distributions (2,090) (1,914) Total equity method investments 431 428 Measurement alternative method investments 8 7 Total investments in unconsolidated entities $ 439 $ 435 The following tables, which are based on unaudited information provided in part by third parties, summarize the combined assets, liabilities and equity, and results of operations of UScellular’s equity method investments: December 31, 2021 2020 (Dollars in millions) Assets Current $ 1,223 $ 1,199 Noncurrent 6,129 5,849 Total assets $ 7,352 $ 7,048 Liabilities and Equity Current liabilities $ 707 $ 643 Noncurrent liabilities 1,249 1,112 Partners’ capital and shareholders’ equity 5,396 5,293 Total liabilities and equity $ 7,352 $ 7,048 Year Ended December 31, 2021 2020 2019 (Dollars in millions) Results of Operations Revenues $ 7,100 $ 6,677 $ 6,903 Operating expenses 5,130 4,733 5,022 Operating income 1,970 1,944 1,881 Other income (expense), net 15 16 (22) Net income $ 1,985 $ 1,960 $ 1,859

Property, Plant and Equipment (

Property, Plant and Equipment (Table)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, plant and equipment	Property, plant and equipment in service and under construction, and related accumulated depreciation and amortization, as of December 31, 2021 and 2020, were as follows: December 31, Useful Lives (Years) 2021 2020 (Dollars in millions) Land N/A $ 37 $ 34 Buildings 20 293 295 Leasehold and land improvements 1-30 1,442 1,369 Cell site equipment 7-25 4,150 4,018 Switching equipment 5-8 1,095 1,094 Office furniture and equipment 3-5 252 282 Other operating assets and equipment 3-5 47 49 System development 1-7 1,479 1,327 Work in process N/A 261 317 Total property, plant and equipment, gross 9,056 8,785 Accumulated depreciation and amortization (6,450) (6,319) Total property, plant and equipment, net $ 2,606 $ 2,466

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Components of lease expense	The following table shows the components of lease cost included in the Consolidated Statement of Operations: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Operating lease cost $ 181 $ 171 $ 163 Variable lease cost 10 10 7 Total $ 191 $ 181 $ 170
Supplemental cash flow information related to leases	The following table shows supplemental cash flow information related to lease activities: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 183 $ 169 $ 156 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 182 $ 155 $ 125
Schedule of weighted average remaining lease term and weighted average discount rate related to leases	The table below shows a weighted-average analysis for lease terms and discount rates for operating leases: December 31, 2021 2020 Weighted Average Remaining Lease Term 12 years 12 years Weighted Average Discount Rate 3.8 % 4.1 %
Maturities of lease liabilities	The maturities of lease liabilities are as follows: Operating Leases (Dollars in millions) 2022 $ 163 2023 162 2024 143 2025 118 2026 87 Thereafter 680 Total lease payments 1 $ 1,353 Less: Imputed interest 335 Present value of lease liabilities $ 1,018 1 Lease payments exclude $33 million of legally binding lease payments for leases signed but not yet commenced.
Lease income	The following table shows the components of lease income which are included in Service revenues in the Consolidated Statement of Operations: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Operating lease income 1 $ 83 $ 77 $ 74
Maturities of expected lease revenues	The maturities of expected lease payments to be received are as follows: Operating Leases (Dollars in millions) 2022 $ 72 2023 69 2024 54 2025 36 2026 17 Thereafter 15 Total future lease maturities $ 263

Asset Retirement Obligations (T

Asset Retirement Obligations (Table)	12 Months Ended
	Dec. 31, 2021
Asset Retirement Obligation [Abstract]
Asset retirement obligations	In 2021 and 2020, UScellular performed a review of the assumptions and estimated future costs related to asset retirement obligations. The results of the review and other changes in asset retirement obligations during 2021 and 2020, were as follows: 2021 2020 (Dollars in millions) Balance at beginning of year $ 249 $ 220 Additional liabilities accrued 9 5 Revisions in estimated cash outflows 42 11 Disposition of assets (1) (1) Accretion expense 16 14 Balance at end of year $ 315 $ 249

Debt (Table)

Debt (Table)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Revolving credit facilities	The following table summarizes the revolving credit agreement as of December 31, 2021: (Dollars in millions) Maximum borrowing capacity $ 300 Letters of credit outstanding $ — Amount borrowed $ — Amount available for use $ 300 The following table summarizes the term loan credit agreements as of December 31, 2021: (Dollars in millions) Maximum borrowing capacity $ 800 Amount borrowed and outstanding $ 299 Amount borrowed and repaid $ 1 Amount available for use $ 500
Long-term debt	Long-term debt as of December 31, 2021 and 2020, was as follows: December 31, 2021 December 31, 2020 Issuance date Redemption date Maturity date Call date (any time on or after) Principal Amount Less Total Principal Amount Less Unamortized discount and debt issuance costs Total (Dollars in millions) Unsecured Senior Notes 6.700% Dec 2003 Dec 2033 Dec 2003 $ 544 $ 12 $ 532 $ 544 $ 13 $ 531 6.950% May 2011 Sep 2021 May 2060 May 2016 — — — 342 11 331 7.250% Dec 2014 May 2021 Dec 2063 Dec 2019 — — — 275 10 265 7.250% Nov 2015 Jun 2021 Dec 2064 Dec 2020 — — — 300 10 290 6.250% Aug 2020 Sep 2069 Sep 2025 500 17 483 500 17 483 5.500% Dec 2020 Mar 2070 Mar 2026 500 17 483 500 17 483 5.500% May 2021 Jun 2070 Jun 2026 500 16 484 — — — Term Loan 299 3 296 83 3 80 EIP Securitization 450 — 450 25 — 25 Finance lease obligations 3 — 3 3 — 3 Total long-term debt $ 2,796 $ 65 $ 2,731 $ 2,572 $ 81 $ 2,491 Long-term debt, current $ 3 $ 2 Long-term debt, noncurrent $ 2,728 $ 2,489

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	12 Months Ended
	Dec. 31, 2021
Variable Interest Entities [Abstract]
Consolidated VIE assets and liabilities	The following table presents the classification and balances of the consolidated VIEs’ assets and liabilities in UScellular’s Consolidated Balance Sheet. December 31, 2021 2020 (Dollars in millions) Assets Cash and cash equivalents $ 22 $ 18 Short-term investments — 3 Accounts receivable 693 639 Inventory, net 2 3 Other current assets 44 21 Licenses 639 639 Property, plant and equipment, net 124 111 Operating lease right-of-use assets 47 39 Other assets and deferred charges 383 348 Total assets $ 1,954 $ 1,821 Liabilities Current liabilities $ 30 $ 28 Long-term operating lease liabilities 41 36 Other deferred liabilities and credits 25 20 Total liabilities 1 $ 96 $ 84 1 Total liabilities does not include amounts borrowed under the receivables securitization agreement. See Note 12 – Debt for additional information.

Stock-Based Compensation (Table

Stock-Based Compensation (Table)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement, Noncash Expense [Abstract]
Summary of nonvested restricted stock units	A summary of UScellular nonvested restricted stock units and changes during 2021 is presented in the table below: Common Restricted Stock Units Number Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 1,660,000 $ 36.43 Granted 672,000 $ 36.68 Vested (609,000) $ 39.10 Forfeited (122,000) $ 35.77 Nonvested at December 31, 2021 1,601,000 $ 35.57
Summary of nonvested performance share units	A summary of UScellular's nonvested performance share units and changes during 2021 is presented in the table below: Common Performance Share Units Number Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 1,305,000 $ 36.60 Granted 394,000 $ 37.67 Vested (601,000) $ 39.50 Change in units based on approved performance factors 42,000 $ 28.94 Forfeited (91,000) $ 35.13 Nonvested at December 31, 2021 1,049,000 $ 35.17
Stock-based compensation	The following table summarizes stock‑based compensation expense recognized during 2021, 2020 and 2019: Year Ended December 31, 2021 2020 2019 (Dollars in millions) Restricted stock unit awards 16 21 22 Performance share unit awards 10 10 18 Awards under Non-Employee Director compensation plan 1 1 1 Total stock-based compensation expense, before income taxes 27 32 41 Income tax benefit (7) (8) (10) Total stock-based compensation expense, net of income taxes $ 20 $ 24 $ 31
Stock-based compensation, allocation by financial statement line item	The following table provides a summary of the classification of stock-based compensation expense included in the Consolidated Statement of Operations for the years ended: December 31, 2021 2020 2019 (Dollars in millions) Selling, general and administrative expense $ 23 $ 28 $ 36 System operations expense 4 4 5 Total stock-based compensation expense $ 27 $ 32 $ 41

Supplemental Cash Flow Disclo_2

Supplemental Cash Flow Disclosures (Table)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Supplemental cash flow disclosures	Following are supplemental cash flow disclosures regarding interest paid and income taxes paid. Year Ended December 31, 2021 2020 2019 (Dollars in millions) Interest paid $ 143 $ 105 $ 107 Income taxes paid, net of (refunds received) 6 (38) 78
Stock-based compensation supplemental cash flows	Following are supplemental cash flow disclosures regarding transactions related to stock-based compensation awards. In certain situations, UScellular withholds shares that are issuable upon the exercise of stock options or the vesting of restricted shares to cover, and with a value equivalent to, the exercise price and/or the amount of taxes required to be withheld from the stock award holder at the time of the exercise or vesting. UScellular then pays the amount of the required tax withholdings to the taxing authorities in cash. Year Ended December 31, 2021 2020 2019 (Dollars in millions) Common Shares withheld 438,000 376,000 452,000 Aggregate value of Common Shares withheld $ 16 $ 11 $ 23 Cash receipts upon exercise of stock options — — 1 Cash disbursements for payment of taxes (16) (11) (10) Net cash receipts (disbursements) from exercise of stock options and vesting of other stock awards $ (16) $ (11) $ (9)

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Details) connection in Millions	Jan. 31, 2022USD ($)	Dec. 31, 2021USD ($)connectionunitsegmentasset_group	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	May 04, 1988
Basis of presentation
Number of connections | connection		5
Number of reportable segments | segment		1
FCC Licenses, period of renewal		12 years
FCC Licenses, number of accounting units | unit		8
FCC Licenses, number of accounting units, built licenses | unit		1
FCC Licenses, number of accounting units, unbuilt licenses | unit		7
Asset groups | asset_group		1
Cumulative effect of accounting change		$ 2,849,000,000	$ 2,739,000,000
Agent liability		51,000,000	55,000,000
Advertising costs		184,000,000	196,000,000	$ 212,000,000
Amortization of implementation costs		$ 16,000,000	11,000,000
ASC 842
Basis of presentation
Cumulative effect of accounting change						$ 2,000,000
ASC 842 | Retained earnings
Basis of presentation
Cumulative effect of accounting change						$ 2,000,000
Minimum
Basis of presentation
FCC Licenses, period of renewal		10 years
Amortization period		3 years
Minimum | ASC 842 | Retained earnings
Basis of presentation
Cumulative effect of accounting change					$ 0
Maximum
Basis of presentation
FCC Licenses, period of renewal		15 years
Amortization period		5 years
Leasehold and land improvements | Minimum
Basis of presentation
Useful life		1 year
Leasehold and land improvements | Maximum
Basis of presentation
Useful life		30 years
Pension
Basis of presentation
Defined contribution cost		$ 12,000,000	12,000,000	11,000,000
401(k)
Basis of presentation
Defined contribution cost		15,000,000	15,000,000	$ 14,000,000
TDS
Basis of presentation
Income taxes receivable		123,000,000	125,000,000
TDS | Subsequent Event
Basis of presentation
Increase (Decrease) in Income taxes receivable	$ (123,000,000)
Licenses
Basis of presentation
Impairment of intangible assets		$ 0	$ 0
UScellular | TDS
Basis of presentation
TDS ownership of UScellular		82.00%
UScellular | TDS | Minimum
Basis of presentation
TDS ownership of UScellular							90.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and cash equivalents	$ 156	$ 1,271
Restricted cash included in Other current assets	43	20
Cash, cash equivalents and restricted cash in the statement of cash flows	$ 199	$ 1,291	$ 291	$ 583

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Cloud-Hosted Arrangements (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Implementation costs, gross	$ 76	$ 67
Accumulated amortization	(29)	(13)
Implementation costs, net	$ 47	$ 54

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Amounts recorded gross in revenues that are billed to customers and remitted to governmental authorities	$ 66	$ 56	$ 53
Revenue recognized	132
Capitalized contract cost
Contract cost assets	126	124
Amortization of contract cost assets	$ 99	$ 104	$ 109

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation Of Revenue (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 4,039	$ 3,960	$ 3,948
Out-of-period adjustment
Disaggregation of Revenue [Line Items]
Immaterial error correction	During the third quarter of 2021, UScellular recorded a $9 million out-of-period error related to the timing of recognition of regulatory fee billings. This adjustment had the impact of increasing Service revenue by $9 million in 2021. UScellular determined that this adjustment was not material to any of the periods impacted.
Transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 3,032	2,990	2,961
Transferred over time | Retail Service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	2,765	2,686	2,650
Transferred over time | Retail Service | Out-of-period adjustment
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	9
Transferred over time | Inbound roaming
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	110	152	174
Transferred over time | Other service
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	157	152	137
Transferred at point in time | Equipment sales
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 1,007	$ 970	$ 987

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Contract Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Contract assets	$ 7	$ 10
Contract liabilities	$ 243	$ 171

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Dec. 31, 2021USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation amount	$ 445
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation amount	$ 252
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation amount	$ 112
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue from Contract with Customer [Abstract]
Remaining performance obligation amount	$ 81
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected timing of remaining performance obligation, period

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Book Value | Retail
Financial Instruments
Long-term debt	$ 1,500	$ 1,917
Book Value | Institutional
Financial Instruments
Long-term debt	535	535
Book Value | Other
Financial Instruments
Long-term debt	746	106
Fair Value | Level 2 | Retail
Financial Instruments
Long-term debt	1,594	1,962
Fair Value | Level 2 | Institutional
Financial Instruments
Long-term debt	659	707
Fair Value | Level 2 | Other
Financial Instruments
Long-term debt	$ 746	$ 106
6.7% Senior Notes
Financial Instruments
Interest rate on debt	6.70%
Interest rate | Minimum | Institutional and Other
Financial Instruments
Fair value assumption, interest rate	1.31%	1.35%
Interest rate | Maximum | Institutional and Other
Financial Instruments
Fair value assumption, interest rate	4.40%	3.75%

Equipment Installment Plans - N

Equipment Installment Plans - Narrative (Details)	Dec. 31, 2021
Receivables [Abstract]
Past due	30 days

Equipment Installment Plans - E

Equipment Installment Plans - EIP Receivables (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, gross	$ 1,085	$ 1,007
Allowance for credit losses	(72)	(78)
Equipment installment plan receivables, net	1,013	929
Accounts receivable — Customers and agents (Current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	639	590
Other assets and deferred charges (Non-current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	$ 374	$ 339

Equipment Installment Plans - G

Equipment Installment Plans - Gross Receivables by Credit Category (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	$ 1,085	$ 1,007
2019	45
2020	309
2021	731
Unbilled | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1,019	948
Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	47	43
Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	19	16
Lowest Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	946	863
2019	41
2020	278
2021	627
Lowest Risk | Unbilled | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	896	819
Lowest Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	40	36
Lowest Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	10	8
Lower Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	105	108
2019	3
2020	26
2021	76
Lower Risk | Unbilled | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	94	98
Lower Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	5	5
Lower Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	6	5
Slight Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	27	25
2019	1
2020	4
2021	22
Slight Risk | Unbilled | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	24	22
Slight Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1	1
Slight Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	2	2
Higher Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	7	11
2019	0
2020	1
2021	6
Higher Risk | Unbilled | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	5	9
Higher Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1	1
Higher Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	$ 1	$ 1

Equipment Installment Plans - A

Equipment Installment Plans - Allowance for Credit Losses (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Allowance for credit losses
Allowance for credit losses, beginning of year	$ 78
Allowance for credit losses, end of year	72	$ 78
Equipment installment plan receivable
Allowance for credit losses
Allowance for credit losses, beginning of year	78	84
Bad debts expense	38	50
Write-offs, net of recoveries	(44)	(56)
Allowance for credit losses, end of year	$ 72	$ 78

Income Taxes - Balances (Detail

Income Taxes - Balances (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Income Tax [Line Items]
Income taxes receivable	$ 123	$ 125
Federal
Income Tax [Line Items]
Income taxes receivable	123	124
State
Income Tax [Line Items]
Income taxes receivable	$ 0	$ 1

Income Taxes - Expense (Benefit

Income Taxes - Expense (Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current
Current federal income tax expense (benefit)	$ 2	$ (118)	$ 44
Current state income tax expense	(23)	5	12
Deferred
Deferred federal income tax expense (benefit)	49	124	0
Deferred state income tax expense (benefit)	(8)	6	(4)
Total income tax expense (benefit)	$ 20	$ 17	$ 52

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other income tax disclosures
Effect of unrecognized tax benefit on income tax expense	$ 28	$ 41	$ 37
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	(10)	2	$ 3
Net accrued interest and penalties	12	$ 23
State
Other income tax disclosures
State NOL carryforwards	2,058
Deferred income tax asset for State NOL carryforwards	90
Federal
Other income tax disclosures
Federal NOL carryforward	170
Deferred tax asset for Federal NOL carryforward	$ 36

Income Taxes - Expense Reconcil

Income Taxes - Expense Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Amount
Statutory federal income tax expense	$ 38	$ 52	$ 39
State income taxes, net of federal benefit	(25)	8	6
Change in federal valuation allowance	7	0	7
Loss carryback benefit of CARES Act	0	(49)	0
Nondeductible compensation	2	6	2
Tax credits	0	0	(3)
Other differences, net	(2)	0	1
Total income tax expense (benefit)	$ 20	$ 17	$ 52
Rate
Statutory federal income tax rate	21.00%	21.00%	21.00%
State income taxes, net of federal benefit	(14.10%)	3.40%	3.40%
Change in federal valuation allowance	3.80%	0.10%	3.60%
Loss carryback benefit of CARES Act rate	0.00%	(19.80%)	0.00%
Nondeductible compensation	1.30%	2.60%	1.30%
Tax credits	(0.20%)	(0.10%)	(1.50%)
Other differences, net	(0.40%)	(0.60%)	0.30%
Total income tax rate	11.40%	6.60%	28.10%

Income Taxes - Components of De

Income Taxes - Components of Deferred Income Tax (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets
Net operating loss (NOL) carryforwards	$ 126	$ 107
Lease liabilities	254	236
Asset retirement obligation	64	51
Other	130	83
Total deferred tax assets	574	477
Less valuation allowance	(83)	(94)
Net deferred tax assets	491	383
Deferred tax liabilities
Property, plant and equipment	446	391
Licenses/intangibles	330	256
Partnership investments	154	143
Lease assets	232	215
Other	3	11
Total deferred tax liabilities	1,165	1,016
Net deferred income tax liability	$ 674	$ 633

Income Taxes - Deferred Tax Val

Income Taxes - Deferred Tax Valuation Allowance (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred tax valuation allowance, rollfoward
Balance at beginning of year	$ 94
Balance at end of year	83	$ 94
Deferred tax asset valuation allowance
Deferred tax valuation allowance, rollfoward
Balance at beginning of year	94	90	$ 75
Charged to Income tax expense	(11)	4	15
Balance at end of year	$ 83	$ 94	$ 90

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Summary of unrecognized income tax benefits
Unrecognized tax benefits balance at beginning of year	$ 51	$ 48	$ 48
Additions for tax positions of current year	8	7	7
Additions for tax positions of prior years	0	2	0
Reductions for tax positions of prior years	(3)	0	(6)
Reductions for settlements of tax positions	(2)	0	(1)
Reductions for lapses in statutes of limitations	(19)	(6)	0
Unrecognized tax benefits balance at end of year	$ 35	$ 51	$ 48

Earnings Per Share - Computatio

Earnings Per Share - Computation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share, Basic [Abstract]
Net income attributable to UScellular shareholders	$ 155	$ 229	$ 127
Weighted average number of shares used in basic earnings per share (in shares)	86	86	86
Effects of dilutive securities (in shares)	1	1	2
Weighted average number of shares used in diluted earnings per share (in shares)	87	87	88
Basic earnings per share attributable to UScellular shareholders	$ 1.80	$ 2.66	$ 1.47
Diluted earnings per share attributable to UScellular shareholders	$ 1.77	$ 2.62	$ 1.44

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Maximum
Earnings per share
Antidilutive securities (in shares)	1	1	1

Intangible Assets - Schedules (

Intangible Assets - Schedules (Details) - Licenses - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Licenses
Balance at beginning of year	$ 2,629	$ 2,471
Acquisitions	1,464	171
Transferred to Assets held for sale	(18)	0
Divestitures	0	(18)
Capitalized interest	13	5
Balance at end of year	$ 4,088	$ 2,629

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) $ in Millions	Dec. 31, 2024USD ($)	Jan. 14, 2022USD ($)license	Dec. 31, 2021USD ($)license	Dec. 31, 2020USD ($)license	Dec. 31, 2019USD ($)
Auction 103
Indefinite-lived Intangible Assets [Line Items]
Licenses won | license				237
Total winning bid				$ 146
FCC Upfront Payment					$ 5
Auction 107
Indefinite-lived Intangible Assets [Line Items]
Licenses won | license			254
Total winning bid			$ 1,283
FCC Upfront Payment				$ 30
Cash paid for licenses			36
Auction 107 | Subsequent Event
Indefinite-lived Intangible Assets [Line Items]
Cash paid for licenses	$ 181
Auction 110
Indefinite-lived Intangible Assets [Line Items]
FCC Upfront Payment			$ 20
Auction 110 | Subsequent Event
Indefinite-lived Intangible Assets [Line Items]
Licenses won | license		380
Total winning bid		$ 580

Investments in Unconsolidated_3

Investments in Unconsolidated Entities (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Equity method investments:
Capital contributions, loans, advances and adjustments		$ 104	$ 104
Cumulative share of income		2,417	2,238
Cumulative share of distributions		(2,090)	(1,914)
Total equity method investments		431	428
Measurement alternative method investments		8	7
Total investments in unconsolidated entities		439	435
Assets
Current		1,605	2,623
Total assets	[1]	10,341	9,681
Liabilities and Equity
Current liabilities		903	871
Partners’ capital and shareholders’ equity		4,563	4,426	$ 4,210	$ 4,067
Total liabilities and equity	[1]	10,341	9,681
Results of Operations
Revenues		4,122	4,037	4,022
Operating expenses		3,952	3,864	3,910
Operating income		170	173	112
Net income		160	233	133
Equity Method Investments
Assets
Current		1,223	1,199
Noncurrent		6,129	5,849
Total assets		7,352	7,048
Liabilities and Equity
Current liabilities		707	643
Noncurrent liabilities		1,249	1,112
Partners’ capital and shareholders’ equity		5,396	5,293
Total liabilities and equity		7,352	7,048
Results of Operations
Revenues		7,100	6,677	6,903
Operating expenses		5,130	4,733	5,022
Operating income		1,970	1,944	1,881
Other income (expense), net		15	16	(22)
Net income		$ 1,985	$ 1,960	$ 1,859
[1]	The consolidated total assets as of December 31, 2021 and 2020, include assets held by consolidated variable interest entities (VIEs) of $1,482 million and $1,060 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of December 31, 2021 and 2020, include certain liabilities of consolidated VIEs of $23 million and $20 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 14 — Variable Interest Entities for additional information.

Property, Plant and Equipment_2

Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Land	$ 37	$ 34
Buildings	293	295
Leasehold and land improvements	1,442	1,369
Cell site equipment	4,150	4,018
Switching equipment	1,095	1,094
Office furniture and equipment	252	282
Other operating assets and equipment	47	49
System development	1,479	1,327
Work in process	261	317
Total property, plant and equipment, gross	9,056	8,785
Accumulated depreciation and amortization	(6,450)	(6,319)
Property, plant and equipment, net	2,606	2,466
Depreciation and amortization expense	662	669	$ 689
(Gain) loss on asset disposals, net	$ 23	$ 25	$ 19
Buildings
Property, Plant and Equipment [Line Items]
Useful life	20 years
Leasehold and land improvements | Minimum
Property, Plant and Equipment [Line Items]
Useful life	1 year
Leasehold and land improvements | Maximum
Property, Plant and Equipment [Line Items]
Useful life	30 years
Cell site equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	7 years
Cell site equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	25 years
Switching equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	5 years
Switching equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	8 years
Office furniture and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Office furniture and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years
Other operating assets and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Other operating assets and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years
System development | Minimum
Property, Plant and Equipment [Line Items]
Useful life	1 year
System development | Maximum
Property, Plant and Equipment [Line Items]
Useful life	7 years

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 181	$ 171	$ 163
Variable lease cost	10	10	7
Total	$ 191	$ 181	$ 170

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 183	$ 169	$ 156
ROU assets obtained in exchange for lease obligations:
Operating leases	$ 182	$ 155	$ 125

Leases - Lease Term and Discoun

Leases - Lease Term and Discount Rate (Details)	Dec. 31, 2021	Dec. 31, 2020
Weighted Average Remaining Lease Term
Operating leases	12 years	12 years
Weighted Average Discount Rate
Operating leases	3.80%	4.10%

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) $ in Millions	Dec. 31, 2021USD ($)
Operating Leases
2022	$ 163
2023	162
2024	143
2025	118
2026	87
Thereafter	680
Total lease payments	1,353
Less: Imputed interest	335
Present value of lease liabilities	1,018
Legally binding lease payments for leases signed but not yet commenced	$ 33

Leases - Components of Lease In

Leases - Components of Lease Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases
Operating lease income	$ 83	$ 77	$ 74
Other service revenues | Tower leases out of period adjustment
Leases
Operating lease income			$ 5
Immaterial error correction			During the third quarter of 2019, UScellular recorded an out-of-period adjustment attributable to 2009 through the second quarter of 2019 due to errors in the timing of recognition of revenue for certain tower leases. This out-of-period adjustment had the impact of increasing operating lease income by $5 million for the year ended December 31, 2019. UScellular determined that this adjustment was not material to any of the periods impacted.

Leases - Maturities of Expected

Leases - Maturities of Expected Lease Revenues (Details) $ in Millions	Dec. 31, 2021USD ($)
Leases [Abstract]
2022	$ 72
2023	69
2024	54
2025	36
2026	17
Thereafter	15
Total future lease maturities	$ 263

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Asset retirement obligation
Balance at beginning of year	$ 249	$ 220
Additional liabilities accrued	9	5
Revisions in estimated cash outflows	42	11
Disposition of assets	(1)	(1)
Accretion expense	16	14
Balance at end of year	$ 315	$ 249

Debt - Revolving Credit Agreeme

Debt - Revolving Credit Agreement (Details)	Feb. 04, 2022USD ($)	Jan. 04, 2022USD ($)	Dec. 31, 2021USD ($)
Revolving Credit Agreement
Long-term debt
Maximum borrowing capacity			$ 300,000,000
Letters of credit outstanding			0
Amounts borrowed			0
Amount available for use			$ 300,000,000
Consolidated interest coverage ratio			3
Consolidated leverage ratio			3.75
Revolving Credit Agreement | Subsequent Event
Long-term debt
Amounts borrowed		$ 75,000,000
Amounts repaid	$ 75,000,000
Revolving Credit Agreement | SOFR Rate
Long-term debt
Contractual spread			1.60%
Maximum | Subordination Agreement
Long-term debt
Consolidated funded indebtedness			$ 105,000,000
Refinancing indebtedness			250,000,000
Subordination Agreement | Revolving Credit Agreement
Long-term debt
Consolidated funded indebtedness			0
Refinancing indebtedness			$ 0

Debt - Term Loan Agreements (De

Debt - Term Loan Agreements (Details) - USD ($)	Dec. 01, 2026	Mar. 01, 2026	Mar. 01, 2024	Mar. 01, 2023	Dec. 01, 2022	Feb. 04, 2022	Jan. 28, 2022	Dec. 31, 2021
Term Loan Agreement
Long-term debt
Repayment of long-term debt								$ 750,000
Term Loan Amendment
Long-term debt
Borrowing capacity increase								200,000,000
Term Loan Amendment | Subsequent Event
Long-term debt
Amounts borrowed							$ 100,000,000
Repayment of long-term debt rate	0.625%				0.25%
2021 Term Loan Agreement
Long-term debt
Maximum borrowing capacity								300,000,000
2021 Term Loan Agreement | Subsequent Event
Long-term debt
Amounts borrowed						$ 225,000,000
Repayment of long-term debt rate		2.50%	1.25%	0.625%
Term Loan Agreements
Long-term debt
Maximum borrowing capacity								800,000,000
Amounts borrowed and outstanding								299,000,000
Amounts borrowed and repaid								1,000,000
Amount available for use								500,000,000
Subordination Agreement | Term Loan Agreement
Long-term debt
Consolidated funded indebtedness								0
Refinancing indebtedness								$ 0
SOFR Rate | Term Loan Agreement
Long-term debt
Contractual spread								2.10%
SOFR Rate | Term Loan Amendment
Long-term debt
Contractual spread								2.60%
SOFR Rate | 2021 Term Loan Agreement
Long-term debt
Contractual spread								1.60%

Debt - Export Credit Financing

Debt - Export Credit Financing Agreement (Details) - Export credit financing agreement - USD ($)	12 Months Ended
	Dec. 31, 2021	Jan. 14, 2022
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 150,000,000
Amount available for use	150,000,000
Subordination Agreement
Debt Instrument [Line Items]
Consolidated funded indebtedness	0
Refinancing indebtedness	$ 0
Subsequent Event
Debt Instrument [Line Items]
Amounts borrowed		$ 150,000,000
SOFR Rate
Debt Instrument [Line Items]
Contractual spread	1.60%

Debt - Receivables Securitizati

Debt - Receivables Securitization Agreement (Details) - Receivables securitization facility $ in Millions	Dec. 31, 2021USD ($)
Debt Instrument [Line Items]
Amounts borrowed	$ 450
Maximum borrowing capacity	450
Assets available to be pledged	$ 638

Debt - Repurchase Agreement (De

Debt - Repurchase Agreement (Details) - Repurchase Agreement - Subsequent Event - USD ($) $ in Millions	Jan. 27, 2022	Feb. 02, 2022	Jan. 31, 2022
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 200
Assets available for inclusion			$ 455
Amounts borrowed		$ 60
SOFR Rate
Debt Instrument [Line Items]
Contractual spread	1.25%

Debt - Long-term Debt (Details)

Debt - Long-term Debt (Details) - USD ($) $ in Millions	May 17, 2021	Dec. 31, 2021	Dec. 31, 2020
Long-term debt
Principal amount		$ 2,796	$ 2,572
Unamortized discount and debt issuance costs		65	81
Total long-term debt		2,731	2,491
Current portion of long-term debt		3	2
Long-term debt, net		2,728	2,489
Long-term debt maturities
Scheduled principal payments 2022		3
Scheduled principal payments 2023		3
Scheduled principal payments 2024		3
Scheduled principal payments 2025		3
Scheduled principal payments 2026		$ 3
6.7% Senior Notes
Long-term debt
Interest rate on debt		6.70%
Redemption price, percentage		100.00%
Principal amount		$ 544	544
Long term debt		532	531
Unamortized discount and debt issuance costs		$ 12	13
6.95% Senior Notes
Long-term debt
Interest rate on debt		6.95%
Principal amount		$ 0	342
Long term debt		0	331
Unamortized discount and debt issuance costs		$ 0	11
7.25% 2063 Senior Notes
Long-term debt
Interest rate on debt		7.25%
Principal amount		$ 0	275
Long term debt		0	265
Unamortized discount and debt issuance costs		$ 0	10
7.25% 2064 Senior Notes
Long-term debt
Interest rate on debt		7.25%
Principal amount		$ 0	300
Long term debt		0	290
Unamortized discount and debt issuance costs		$ 0	10
6.25% Senior Notes
Long-term debt
Interest rate on debt		6.25%
Principal amount		$ 500	500
Long term debt		483	483
Unamortized discount and debt issuance costs		$ 17	17
5.50% Senior Notes
Long-term debt
Interest rate on debt		5.50%
Principal amount		$ 500	500
Long term debt		483	483
Unamortized discount and debt issuance costs		$ 17	17
5.50% Senior Notes
Long-term debt
Interest rate on debt	5.50%	5.50%
Redemption price, percentage	100.00%
Principal amount	$ 500	$ 500	0
Debt issuance costs	16
Long term debt	$ 484	484	0
Unamortized discount and debt issuance costs		$ 16	0
Callable Notes
Long-term debt
Redemption price, percentage		100.00%
Write-off of unamortized debt issuance costs		$ 31
UScellular Term loan agreement
Long-term debt
Principal amount		299	83
Long term debt		296	80
Unamortized discount and debt issuance costs		3	3
Receivables securitization facility
Long-term debt
Principal amount		450	25
Long term debt		450	25
Unamortized discount and debt issuance costs		0	0
Finance lease obligations
Long-term debt
Principal amount		3	3
Unamortized discount and debt issuance costs		0	0
Finance lease obligations		$ 3	$ 3
Treasury Rate | 6.7% Senior Notes
Long-term debt
Contractual spread		0.30%

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Loss Contingency, Estimate [Abstract]
Accrual for legal proceedings and unasserted claims	$ 0
FCC license auction, percent of bid credit in each auction	25.00%
Maximum
Loss Contingency, Estimate [Abstract]
Accrual for legal proceedings and unasserted claims		$ 1

Variable Interest Entities - Co

Variable Interest Entities - Consolidated Balance Sheet (Details) - USD ($) $ in Millions		Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents		$ 156	$ 1,271
Short-term investments		0	3
Customers and agents, less allowances		976	915
Inventory, net		173	146
Other current assets		49	29
Licenses		4,088	2,629
Property, plant and equipment, net		2,606	2,466
Operating lease right-of-use assets		959	924
Other assets and deferred charges		626	602
Total assets	[1]	10,341	9,681
Liabilities
Current liabilities		903	871
Liabilities held for sale		0	1
Long-term operating lease liabilities		889	875
Other deferred liabilities and credits		573	376
Consolidated Variable Interest Entities
Assets
Cash and cash equivalents		22	18
Short-term investments		0	3
Customers and agents, less allowances		693	639
Inventory, net		2	3
Other current assets		44	21
Licenses		639	639
Property, plant and equipment, net		124	111
Operating lease right-of-use assets		47	39
Other assets and deferred charges		383	348
Total assets		1,954	1,821
Liabilities
Current liabilities		30	28
Long-term operating lease liabilities		41	36
Other deferred liabilities and credits		25	20
Total liabilities1		$ 96	$ 84
[1]	The consolidated total assets as of December 31, 2021 and 2020, include assets held by consolidated variable interest entities (VIEs) of $1,482 million and $1,060 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of December 31, 2021 and 2020, include certain liabilities of consolidated VIEs of $23 million and $20 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 14 — Variable Interest Entities for additional information.

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Variable Interest Entities, Other Disclosures
Investments in unconsolidated entities, maximum exposure	$ 4	$ 5
Capital contributions, loans or advances	$ 36	111	$ 255
USCC EIP LLC
Variable Interest Entities, Other Disclosures
Capital contributions, loans or advances		$ 83	$ 214

Noncontrolling Interests (Detai

Noncontrolling Interests (Details) $ in Millions	Dec. 31, 2021USD ($)
Noncontrolling Interest [Abstract]
Settlement value of mandatorily redeemable noncontrolling interests	$ 32
Carrying value of mandatorily redeemable noncontrolling interests	$ 14

Common Shareholders' Equity (De

Common Shareholders' Equity (Details)	Jan. 01, 2017shares	Nov. 30, 2009shares	Dec. 31, 2021voteshares
Series A Common Shares
Common shareholders' equity, other disclosures
Number of votes | vote			10
Voting rights for number of board of directors			75%
Common Shares
Share repurchases
Repurchase authorization, cumulative shares authorized (in shares)			3,517,000
Stock Repurchase Program Additional Number Of Shares Authorized To Be Repurchased Per Year		1,300,000
Common shareholders' equity, other disclosures
Number of votes | vote			1
Voting rights for number of board of directors			25%
Common Shares | Maximum
Share repurchases
Stock Repurchase Program Additional Number Of Shares Authorized To Be Repurchased Per Year	1,300,000
Common Shares | Minimum
Share repurchases
Stock Repurchase Program Additional Number Of Shares Authorized To Be Repurchased Per Year	0
Common Shares | 401(k)
Common shareholders' equity, other disclosures
Shares reserved (in shares)			67,000

Stock-Based Compensation - Over

Stock-Based Compensation - Overview (Details) - UScellular - Common Shares - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Long-Term Incentive Plans
Stock-based compensation, overview
Shares reserved (in shares)	11,370,000
Non-Employee Directors' Plan
Stock-based compensation, overview
Shares reserved (in shares)	84,000
Shares issued (in shares)	20,000	19,000	13,000

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - Common Shares - Stock Options - Long-Term Incentive Plans - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock compensation, number of options
Stock options outstanding	378	418
Stock compensation, other information
Stock options outstanding - weighted average exercise price (USD per share)	$ 42.18	$ 42.23
Aggregate intrinsic value, options exercised		$ 0	$ 3
Maximum
Stock compensation, other information
Aggregate intrinsic value, options exercised	$ 1

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock Units (Details) - Common Shares - Long-Term Incentive Plans - Restricted Stock Units - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Stock based compensation, Nonvested shares rollforward, number of shares
Nonvested stock units, beginning of period - Number of shares (in shares)	1,660,000
Granted number of shares (in shares)	672,000
Vested number of shares (in shares)	(609,000)
Forfeited number of shares (in shares)	(122,000)
Nonvested stock units, end of period - Number of shares (in shares)	1,601,000	1,660,000
Stock based compensation, Nonvested shares weighted average grant date fair value
Nonvested stock units - beginning of period weighted average grant date fair value (USD per share)	$ 36.43
Granted weighted average grant date fair value (USD per share)	36.68	$ 29.18	$ 46.81
Vested weighted average grant date fair value (USD per share)	39.10
Forfeited weighted average grant date fair value (USD per share)	35.77
Nonvested stock units - end of period weighted average grant date fair value (USD per share)	$ 35.57	$ 36.43
Fair value of vested stock units	$ 22	$ 20	$ 25

Stock-Based Compensation - Perf

Stock-Based Compensation - Performance Stock Units (Details) - Long-Term Incentive Plans - Performance Shares - Common Shares - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Stock based compensation, Nonvested shares rollforward, number of shares
Nonvested stock units, beginning of period - Number of shares (in shares)	1,305,000
Granted number of shares (in shares)	394,000
Vested number of shares (in shares)	(601,000)
Change in units based on approved performance factors number of shares	42,000
Forfeited number of shares (in shares)	(91,000)
Nonvested stock units, end of period - Number of shares (in shares)	1,049,000	1,305,000
Stock based compensation, Nonvested shares weighted average grant date fair value
Nonvested stock units - beginning of period weighted average grant date fair value (USD per share)	$ 36.60
Granted weighted average grant date fair value (USD per share)	37.67	$ 29.71	$ 46.43
Vested weighted average grant date fair value (USD per share)	39.50
Change in units based on approved performance factors weighted average grant date fair value	28.94
Forfeited weighted average grant date fair value (USD per share)	35.13
Nonvested stock units - end of period weighted average grant date fair value (USD per share)	$ 35.17	$ 36.60
Shares issued and granted under stock compensation plans
Fair value of vested stock units	$ 22	$ 11
Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance share awards target	100.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance share awards target	0.00%	50.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance share awards target	200.00%	200.00%
Shares issued and granted under stock compensation plans
Fair value of vested stock units			$ 1

Stock-Based Compensation - Defe

Stock-Based Compensation - Deferred Stock Units (Details) - Long-Term Incentive Plans - Deferred Compensation Stock Units - Common Shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	3 years
Percent of match from annual bonus	33.00%
Percent of match up to 50% from annual bonus		25.00%	25.00%
Percent of match above 50% from annual bonus		33.00%	33.00%

Stock-Based Compensation - Expe

Stock-Based Compensation - Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock based compensation expense
Total stock-based compensation expense, before income taxes	$ 27	$ 32	$ 41
Income tax benefit	(7)	(8)	(10)
Total stock-based compensation expense, net of income taxes	20	24	31
Unrecognized compensation cost for all stock-based compensation awards	$ 41
Weighted average period for recognition of unrecognized compensation cost for all stock-based compensation awards	2 years 3 months 18 days
Tax benefit from exercise of stock options and other awards	$ 11
Selling, general and administrative expense
Stock based compensation expense
Total stock-based compensation expense, before income taxes	23	28	36
System operations expense
Stock based compensation expense
Total stock-based compensation expense, before income taxes	4	4	5
Long-Term Incentive Plans | Restricted Stock Units
Stock based compensation expense
Total stock-based compensation expense, before income taxes	16	21	22
Long-Term Incentive Plans | Performance Shares
Stock based compensation expense
Total stock-based compensation expense, before income taxes	10	10	18
Non-Employee Directors' Plan
Stock based compensation expense
Total stock-based compensation expense, before income taxes	$ 1	$ 1	$ 1

Supplemental Cash Flow Disclo_3

Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Supplemental Cash Flow [Line Items]
Interest paid	$ 143	$ 105	$ 107
Income taxes paid, net of (refunds received)	6	(38)	78
Cash receipts upon exercise of stock options	0	0	1
Cash disbursements for payment of taxes	(16)	(11)	(10)
Net cash receipts (disbursements) from exercise of stock options and vesting of other stock awards	$ (16)	$ (11)	$ (9)
Common Shares
Supplemental Cash Flow [Line Items]
Common Shares withheld (in shares)	438,000	376,000	452,000
Aggregate value of Common Shares withheld	$ 16	$ 11	$ 23

Certain Relationships and Rel_2

Certain Relationships and Related Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	May 04, 1988
TDS | UScellular
Related Party Transaction [Line Items]
TDS ownership percentage	82.00%
TDS | UScellular | Minimum
Related Party Transaction [Line Items]
TDS ownership percentage				90.00%
Sidley Austin LLP
Related Party Transaction [Line Items]
Legal expense	$ 7	$ 9	$ 7
TDS
Related Party Transaction [Line Items]
Billings to UScellular from TDS	$ 89	$ 81	$ 82