United States Cellular Corporat (UZD) 10-Q/A 2 Aug 24 2024 Q2 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information	6 Months Ended
	Jun. 30, 2024 shares
Document Type	10-Q/A
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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	2024
Document Fiscal Period Focus	Q2
Amendment Flag	true
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Smaller Reporting Company	false
Emerging Growth Company	false
Entity Shell Company	false
Common Shares
Title of 12(b) Security	Common Shares, $1 par value
Trading Symbol	USM
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	53,000,000
6.25% Senior Notes
Title of 12(b) Security	6.25% Senior Notes due 2069
Trading Symbol	UZD
Security Exchange Name	NYSE
5.5% Senior Notes
Title of 12(b) Security	5.50% Senior Notes due 2070
Trading Symbol	UZE
Security Exchange Name	NYSE
5.5% Senior Notes
Title of 12(b) Security	5.50% Senior Notes due 2070
Trading Symbol	UZF
Security Exchange Name	NYSE
Series A Common Shares
Entity Common Stock, Shares Outstanding	33,000,000

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating revenues
Total operating revenues	$ 927	$ 957	$ 1,877	$ 1,942
Operating expenses
Selling, general and administrative	322	341	653	686
Depreciation, amortization and accretion	165	161	329	330
(Gain) loss on asset disposals, net	5	3	11	13
(Gain) loss on license sales and exchanges, net	8	0	7	0
Total operating expenses	891	923	1,789	1,881
Operating income	36	34	88	61
Investment and other income (expense)
Equity in earnings of unconsolidated entities	38	38	80	82
Interest and dividend income	3	3	6	5
Interest expense	(45)	(51)	(91)	(99)
Total investment and other expense	(4)	(10)	(5)	(12)
Income before income taxes	32	24	83	49
Income tax expense	14	19	41	29
Net income	18	5	42	20
Less: Net income attributable to noncontrolling interests, net of tax	1	0	7	2
Net income attributable to UScellular shareholders	$ 17	$ 5	$ 35	$ 18
Basic weighted average shares outstanding (in shares)	86	85	86	85
Basic earnings per share attributable to UScellular shareholders	$ 0.20	$ 0.05	$ 0.41	$ 0.21
Diluted weighted average shares outstanding (in shares)	88	86	88	86
Diluted earnings per share attributable to UScellular shareholders	$ 0.20	$ 0.05	$ 0.40	$ 0.20
Service
Operating revenues
Total operating revenues	$ 743	$ 760	$ 1,497	$ 1,527
Operating expenses
Cost of goods and services	180	190	362	372
Equipment sales
Operating revenues
Total operating revenues	184	197	380	415
Operating expenses
Cost of goods and services	$ 211	$ 228	$ 427	$ 480

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities
Net income	$ 42	$ 20
Add (deduct) adjustments to reconcile net income to net cash flows from operating activities
Depreciation, amortization and accretion	329	330
Bad debts expense	46	50
Stock-based compensation expense	25	6
Deferred income taxes, net	11	25
Equity in earnings of unconsolidated entities	(80)	(82)
Distributions from unconsolidated entities	80	78
(Gain) loss on asset disposals, net	11	13
(Gain) loss on license sales and exchanges, net	7	0
Other operating activities	3	3
Changes in assets and liabilities from operations
Accounts receivable	(1)	35
Equipment installment plans receivable	5	7
Inventory	57	52
Accounts payable	0	(106)
Customer deposits and deferred revenues	6	(9)
Accrued taxes	20	1
Accrued interest	(1)	(1)
Other assets and liabilities	(44)	(32)
Net cash provided by operating activities	516	390
Cash flows from investing activities
Cash paid for additions to property, plant and equipment	(270)	(351)
Cash paid for licenses	(15)	(8)
Other investing activities	1	14
Net cash used in investing activities	(284)	(345)
Cash flows from financing activities
Issuance of long-term debt	40	115
Repayment of long-term debt	(198)	(156)
Repayment of short-term debt	0	(60)
Tax payments for stock-based compensation awards	(12)	(6)
Distributions to noncontrolling interests	(3)	(2)
Cash paid for software license agreements	(20)	(19)
Other financing activities	(3)	(1)
Net cash used in financing activities	(196)	(129)
Net increase (decrease) in cash, cash equivalents and restricted cash	36	(84)
Cash, cash equivalents and restricted cash
Beginning of period	179	308
End of period	$ 215	$ 224

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) shares in Millions, $ in Millions		Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents		$ 195	$ 150
Accounts receivable
Customers and agents, less allowances of $61 and $66, respectively		891	900
Other, less allowances of $2 and $4, respectively		61	54
Inventory, net		143	199
Prepaid expenses		58	57
Income taxes receivable		0	1
Other current assets		26	36
Total current assets		1,374	1,400
Assets held for sale		0	15
Licenses		4,715	4,693
Investments in unconsolidated entities		461	461
Property, plant and equipment
In service and under construction		8,294	9,560
Less: Accumulated depreciation and amortization		5,754	6,984
Property, plant and equipment, net		2,540	2,576
Operating lease right-of-use assets		906	915
Other assets and deferred charges		643	690
Total assets	[1]	10,639	10,750
Current liabilities
Current portion of long-term debt		20	20
Accounts payable
Accounts payable - Trade		261	241
Customer deposits and deferred revenues		236	229
Accrued taxes		41	32
Accrued compensation		57	83
Short-term operating lease liabilities		134	135
Other current liabilities		130	154
Total current liabilities		886	901
Deferred liabilities and credits
Deferred income tax liability, net		765	755
Long-term operating lease liabilities		822	831
Other deferred liabilities and credits		573	565
Long-term debt, net		2,887	3,044
Commitments and contingencies
Noncontrolling interests with redemption features		16	12
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) and 85 shares (33 Series A Common and 52 Common Shares), respectively Par Value ($1.00 per share) ($33 Series A Common and $55 Common Shares)		88	88
Additional paid-in capital		1,752	1,726
Treasury shares, at cost, 2 and 3 Common Shares, respectively		(58)	(80)
Retained earnings		2,893	2,892
Total UScellular shareholders' equity		4,675	4,626
Noncontrolling interests		15	16
Total equity		4,690	4,642
Total liabilities and equity	[1]	$ 10,639	$ 10,750
Common Stock, Shares, Outstanding		86	85
Common Class B [Member]
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) and 85 shares (33 Series A Common and 52 Common Shares), respectively Par Value ($1.00 per share) ($33 Series A Common and $55 Common Shares)		$ 55	$ 55
Treasury shares		2	3
Common Stock, Shares, Outstanding		53	52
Common Class A [Member]
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) and 85 shares (33 Series A Common and 52 Common Shares), respectively Par Value ($1.00 per share) ($33 Series A Common and $55 Common Shares)		$ 33	$ 33
Common Stock, Shares, Outstanding		33	33
Affiliated
Accounts receivable
Affiliated		$ 0	$ 3
Accounts payable
Accounts payable - Affiliated		$ 7	$ 7
[1]The consolidated total assets as of June 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,086 million and $1,217 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of June 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $26 million, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 10 — Variable Interest Entities for additional information.

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions		Jun. 30, 2024	Dec. 31, 2023
Accounts receivable
Customer and agent allowances		$ 61	$ 66
Other allowances		$ 2	$ 4
UScellular shareholders’ equity
Authorized shares (in shares)		190,000,000	190,000,000
Issued shares (in shares)		88,000,000	88,000,000
Outstanding shares (in shares)		86,000,000	85,000,000
Par value		$ 88	$ 88
Variable Interest Entities VIEs
Assets	[1]	$ 10,639	$ 10,750
Series A Common Shares
UScellular shareholders’ equity
Authorized shares (in shares)		50,000,000	50,000,000
Issued shares (in shares)		33,000,000	33,000,000
Outstanding shares (in shares)		33,000,000	33,000,000
Par value per share (USD per share)		$ 1	$ 1
Par value		$ 33	$ 33
Common Shares
UScellular shareholders’ equity
Authorized shares (in shares)		140,000,000	140,000,000
Issued shares (in shares)		55,000,000	55,000,000
Outstanding shares (in shares)		53,000,000	52,000,000
Par value per share (USD per share)		$ 1	$ 1
Par value		$ 55	$ 55
Treasury shares		2,000,000	3,000,000
Consolidated Variable Interest Entities
Variable Interest Entities VIEs
Assets		$ 1,962	$ 2,017
Liabilities		108	108
Consolidated Variable Interest Entities | No recourse
Variable Interest Entities VIEs
Liabilities		26	26
Consolidated Variable Interest Entities | Assets held
Variable Interest Entities VIEs
Assets		$ 1,086	$ 1,217
[1]The consolidated total assets as of June 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,086 million and $1,217 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of June 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $26 million, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 10 — 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
Beginning balance at Dec. 31, 2022	$ 4,570	$ 88	$ 1,703	$ (98)	$ 2,861	$ 4,554	$ 16
Net income attributable to UScellular shareholders	18				18	18
Net income attributable to noncontrolling interests classified as equity	2					0	2
Incentive and compensation plans	1		7	18	(24)	1
Distributions to noncontrolling interests	(2)					0	(2)
Ending balance at Jun. 30, 2023	4,589	88	1,710	(80)	2,855	4,573	16
Beginning balance at Mar. 31, 2023	4,583	88	1,704	(96)	2,872	4,568	15
Net income attributable to UScellular shareholders	5				5	5
Net income attributable to noncontrolling interests classified as equity	2					0	2
Incentive and compensation plans	0		6	16	(22)	0
Distributions to noncontrolling interests	(1)					0	(1)
Ending balance at Jun. 30, 2023	4,589	88	1,710	(80)	2,855	4,573	16
Beginning balance at Dec. 31, 2023	4,642	88	1,726	(80)	2,892	4,626	16
Net income attributable to UScellular shareholders	35				35	35
Net income attributable to noncontrolling interests classified as equity	1					0	1
Incentive and compensation plans	14		26	22	(34)	14
Distributions to noncontrolling interests	(2)					0	(2)
Ending balance at Jun. 30, 2024	4,690	88	1,752	(58)	2,893	4,675	15
Beginning balance at Mar. 31, 2024	4,673	88	1,740	(80)	2,910	4,658	15
Net income attributable to UScellular shareholders	17				17	17
Net income attributable to noncontrolling interests classified as equity	1					0	1
Incentive and compensation plans	0		12	22	(34)	0
Distributions to noncontrolling interests	(1)					0	(1)
Ending balance at Jun. 30, 2024	$ 4,690	$ 88	$ 1,752	$ (58)	$ 2,893	$ 4,675	$ 15

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Note 1 Basis of Presentation United States Cellular Corporation (UScellular), a Delaware Corporation, is an 82%-owned subsidiary of Telephone and Data Systems, Inc. (TDS). 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 into the UScellular financial statements under GAAP. Intercompany accounts and transactions have been eliminated. Certain numbers included herein are rounded to millions for ease of presentation; however, certain calculated amounts and percentages are determined using the unrounded numbers. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in UScellular’s Annual Report on Form 10-K (Form 10-K) for the year ended December 31, 2023. The accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring items, unless otherwise disclosed) necessary for the fair statement of UScellular’s financial position as of June 30, 2024 and December 31, 2023, its results of operations and changes in equity for the three and six months ended June 30, 2024 and 2023, and its cash flows for the six months ended June 30, 2024 and 2023. The Consolidated Statement of Comprehensive Income was not included because comprehensive income for the three and six months ended June 30, 2024 and 2023, equaled net income. These results are not necessarily indicative of the results to be expected for the full year. UScellular has not changed its significant accounting and reporting policies from those disclosed in its Form 10-K for the year ended December 31, 2023. Change in Reportable Segments During the second quarter of 2024, UScellular modified its reporting structure due to the planned disposal of its wireless operations and, as a result, disaggregated its operations into two reportable segments – Wireless and Towers. This presentation reflects how UScellular's chief operating decision maker allocates resources and evaluates operating performance following this strategic shift. Prior periods have been updated to conform to the new reportable segments. See Note 11 — Business Segment Information for additional information about UScellular's segments. Software License Agreements Certain software licenses are recorded as acquisitions of property, plant and equipment and the incurrence of a liability to the extent that the license fees are not fully paid at acquisition, and are treated as non-cash activity in the Consolidated Statement of Cash Flows. Such acquisitions of software licenses that are not reflected as Cash paid for additions to property, plant and equipment were $6 million and $11 million for the six months ended June 30, 2024 and 2023, respectively. Restricted Cash UScellular presents restricted cash with cash and cash equivalents in the Consolidated Statement of Cash Flows. Restricted cash primarily consists of balances required under the receivables securitization agreement. See Note 9 — 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. June 30, 2024 December 31, 2023 (Dollars in millions) Cash and cash equivalents $ 195 $ 150 Restricted cash included in Other current assets 20 29 Cash, cash equivalents and restricted cash in the statement of cash flows $ 215 $ 179

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Note 2 Revenue Recognition 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 recognized at a point in time. Three Months Ended Six Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues from contracts with customers: Retail service $ 666 $ 686 $ 1,344 $ 1,378 Other service 52 49 102 99 Service revenues from contracts with customers 718 735 1,446 1,477 Equipment sales 184 197 380 415 Total revenues from contracts with customers 1 902 932 1,826 1,892 Operating lease income 1 25 25 51 50 Total operating revenues $ 927 $ 957 $ 1,877 $ 1,942 1 Total revenues from contracts with customers represents revenues related to the Wireless segment and Operating lease income represents revenues related to the Towers segment. Contract Balances 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. June 30, 2024 December 31, 2023 (Dollars in millions) Contract assets $ 4 $ 4 Contract liabilities $ 329 $ 331 Revenue recognized related to contract liabilities existing at January 1, 2024 was $143 million for the six months ended June 30, 2024. 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 June 30, 2024 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) Remainder of 2024 $ 182 2025 143 Thereafter 71 Total $ 396 Contract Cost Assets UScellular expects that commission fees paid as a result of obtaining contracts are recoverable, and therefore UScellular defers and amortizes these costs. As a practical expedient, costs with an amortization period of one year or less are expensed as incurred. The contract cost asset balance related to commission fees and other costs was $127 million at both June 30, 2024 and December 31, 2023, and was recorded in Other assets and deferred charges in the Consolidated Balance Sheet. Deferred commission fees are amortized based on the timing of transfer of the goods or services to which the assets relate, typically the contract term. Amortization of contract cost assets was $21 million and $43 million for the three and six months ended June 30, 2024, respectively, and $23 million and $47 million for the three and six months ended June 30, 2023, respectively, and was included in Selling, general and administrative expenses.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 3 Fair Value Measurements As of June 30, 2024 and December 31, 2023, 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. As of June 30, 2024, UScellular recorded a net written call option at fair value, which was considered Level 3 within the fair value hierarchy. See Note 7 — Divestitures for additional information. 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 June 30, 2024 December 31, 2023 Book Value Fair Value Book Value Fair Value (Dollars in millions) Long-term debt 2 $ 2,942 $ 2,743 $ 3,099 $ 2,611 Long-term debt excludes lease obligations, the current portion of Long-term debt and debt financing costs. The fair value of Long-term debt was estimated using various methods, including quoted market prices and discounted cash flow analyses.

Equipment Installment Plans

Equipment Installment Plans	6 Months Ended
	Jun. 30, 2024
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. June 30, 2024 December 31, 2023 (Dollars in millions) Equipment installment plan receivables, gross $ 1,101 $ 1,151 Allowance for credit losses (85) (90) Equipment installment plan receivables, net $ 1,016 $ 1,061 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 578 $ 577 Other assets and deferred charges (Non-current portion) 438 484 Equipment installment plan receivables, net $ 1,016 $ 1,061 UScellular uses various inputs to evaluate the credit profiles of its customers, including internal data, information from credit bureaus and other sources. 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: June 30, 2024 December 31, 2023 Lowest Risk Lower Risk Slight Risk Higher Risk Total Lowest Risk Lower Risk Slight Risk Higher Risk Total (Dollars in millions) Unbilled $ 960 $ 65 $ 12 $ 5 $ 1,042 $ 977 $ 88 $ 16 $ 4 $ 1,085 Billed — current 39 3 1 — 43 35 5 2 1 43 Billed — past due 10 4 1 1 16 12 7 3 1 23 Total $ 1,009 $ 72 $ 14 $ 6 $ 1,101 $ 1,024 $ 100 $ 21 $ 6 $ 1,151 The balance of the equipment installment plan receivables as of June 30, 2024 on a gross basis by year of origination were as follows: 2021 2022 2023 2024 Total (Dollars in millions) Lowest Risk $ 3 $ 259 $ 462 $ 285 $ 1,009 Lower Risk — 11 32 29 72 Slight Risk — 1 6 7 14 Higher Risk — — 3 3 6 Total $ 3 $ 271 $ 503 $ 324 $ 1,101 The write-offs, net of recoveries for the six months ended June 30, 2024 on a gross basis by year of origination were as follows: 2021 2022 2023 2024 Total (Dollars in millions) Write-offs, net of recoveries $ (1) $ 13 $ 25 $ 1 $ 38 Activity for the six months ended June 30, 2024 and 2023, in the allowance for credit losses for equipment installment plan receivables was as follows: June 30, 2024 June 30, 2023 (Dollars in millions) Allowance for credit losses, beginning of period $ 90 $ 96 Bad debts expense 33 35 Write-offs, net of recoveries (38) (39) Allowance for credit losses, end of period $ 85 $ 92

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 Income Taxes The effective tax rate on Income before income taxes for the three and six months ended June 30, 2024 was 42.4% and 49.8%, respectively. These effective tax rates reflect the impacts of recurring tax adjustments including nondeductible interest and compensation expenses. The effective tax rate on Income before income taxes for the three and six months ended June 30, 2023 was 77.2% and 59.8%, respectively. These effective tax rates were higher than normal due primarily to the relatively low amount of Income before income taxes which increased the effective tax rate impact of recurring tax adjustments including nondeductible interest and compensation expenses, as well as discrete increases in state valuation allowances which reduced the net value of deferred tax assets.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2024
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, as calculated using the treasury stock method. The amounts used in computing basic and diluted earnings per share attributable to UScellular shareholders were as follows: Three Months Ended Six Months Ended 2024 2023 2024 2023 (Dollars and shares in millions, except per share amounts) Net income attributable to UScellular shareholders $ 17 $ 5 $ 35 $ 18 Weighted average number of shares used in basic earnings per share 86 85 86 85 Effects of dilutive securities 2 1 2 1 Weighted average number of shares used in diluted earnings per share 88 86 88 86 Basic earnings per share attributable to UScellular shareholders $ 0.20 $ 0.05 $ 0.41 $ 0.21 Diluted earnings per share attributable to UScellular shareholders $ 0.20 $ 0.05 $ 0.40 $ 0.20 Certain Common Shares issuable upon the exercise of stock options or vesting of performance and restricted stock units were not included in weighted average diluted shares outstanding for the calculation of Diluted earnings per share attributable to UScellular shareholders because their effects were antidilutive. The number of such Common Shares excluded was less than 1 million for both the three and six months ended June 30, 2024, and 2 million for both the three and six months ended June 30, 2023.

Divestitures

Divestitures	6 Months Ended
	Jun. 30, 2024
Divestitures [Abstract]
Divestitures	Note 7 Divestitures On August 4, 2023, TDS and UScellular announced that the Boards of Directors of both companies decided to initiate a process to explore a range of strategic alternatives for UScellular. On May 28, 2024, UScellular announced that its Board of Directors unanimously approved the execution of a Securities Purchase Agreement (Securities Purchase Agreement) by and among TDS, UScellular, T-Mobile US, Inc. (T-Mobile) and USCC Wireless Holdings, LLC, pursuant to which, among other things, UScellular has agreed to sell its wireless operations and select spectrum assets to T-Mobile for a purchase price, subject to adjustment as specified in the Securities Purchase Agreement, of $4,400 million, which is payable in a combination of cash and the assumption of up to approximately $2,000 million in debt. The transaction is expected to close in mid-2025, subject to the receipt of regulatory approvals and the satisfaction of customary closing conditions. UScellular expects to present the wireless operations and select spectrum assets sold to T-Mobile as discontinued operations if and when the accounting criteria is met. The strategic alternatives review process is ongoing as UScellular seeks to opportunistically monetize its spectrum assets that are not subject to the Securities Purchase Agreement. During the three and six months ended June 30, 2024, UScellular incurred third-party expenses of $13 million and $21 million, respectively, related to the strategic alternatives review, which are included in Selling, general and administrative expenses. As a result of executing the Securities Purchase Agreement, UScellular re-considered its unit of accounting for wireless spectrum licenses and bifurcated the historical single unit of accounting into two units of accounting – wireless spectrum licenses to be sold under the Securities Purchase Agreement and wireless spectrum licenses to be retained. UScellular also assessed whether an impairment test of its wireless spectrum licenses was required and determined that it is more likely than not that the fair value of the wireless spectrum licenses in both units of accounting continues to exceed their respective carrying values. UScellular also assessed whether the execution of the Securities Purchase Agreement constituted a significant change in the way it expects to operate its long-lived assets. Specifically, given the Securities Purchase Agreement, and UScellular's plan to divest of its wireless operations, UScellular expects to generate cash flows from the wireless operations separately from the retained business. Therefore, UScellular bifurcated the historical single asset group into two asset groups – wireless and towers. UScellular also assessed whether an impairment test of its long-lived assets was required and determined that there was no triggering event present that may require a recoverability test.

Investments in Unconsolidated E

Investments in Unconsolidated Entities	6 Months Ended
	Jun. 30, 2024
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 the equity method, measurement alternative method or net asset value practical expedient 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. June 30, 2024 December 31, 2023 (Dollars in millions) Equity method investments $ 448 $ 448 Measurement alternative method investments 4 4 Investments recorded using the net asset value practical expedient 9 9 Total investments in unconsolidated entities $ 461 $ 461 The following table, which is based on unaudited information provided in part by third parties, summarizes the combined results of operations of UScellular’s equity method investments. Three Months Ended Six Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues $ 1,821 $ 1,762 $ 3,663 $ 3,564 Operating expenses 1,413 1,357 2,828 2,717 Operating income 408 405 835 847 Other income (expense), net 8 9 (1) (7) Net income $ 416 $ 414 $ 834 $ 840

Debt

Debt	6 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Debt	Note 9 Debt Receivables Securitization Agreement UScellular, through its subsidiaries, has a receivables securitization agreement that permits securitized borrowings using its equipment installment plan receivables. Amounts under the agreement may be borrowed, repaid and reborrowed from time to time until September 2025. Unless the agreement is amended to extend the maturity date, repayments based on receivable collections commence in October 2025. The outstanding borrowings bear interest at a rate of the lender's cost of funds (which has historically tracked closely to Secured Overnight Financing Rate (SOFR)) plus 1.15%. During the six months ended June 30, 2024, UScellular borrowed $40 million and repaid $188 million under its receivables securitization agreement. As of June 30, 2024, the outstanding borrowings under the agreement were $2 million and the unused borrowing capacity was $448 million, subject to sufficient collateral to satisfy the asset borrowing base provisions of the agreement. As of June 30, 2024, the USCC Master Note Trust held $177 million of assets available to be pledged as collateral for the receivables securitization agreement. Debt Covenants The revolving credit agreement, term loan agreements, export credit financing agreement and receivables securitization agreement require UScellular to comply with certain affirmative and negative covenants, which include certain financial covenants that may restrict the borrowing capacity available. UScellular is required to maintain the Consolidated Leverage Ratio as of the end of any fiscal quarter at a level not to exceed the following: 4.00 to 1.00 from April 1, 2024 through March 31, 2025; 3.75 to 1.00 from April 1, 2025 and thereafter. UScellular is also required to maintain the Consolidated Interest Coverage Ratio at a level not lower than 3.00 to 1.00 as of the end of any fiscal quarter. UScellular believes that it was in compliance as of June 30, 2024 with all such financial covenants.

Variable Interest Entities

Variable Interest Entities	6 Months Ended
	Jun. 30, 2024
Variable Interest Entities [Abstract]
Variable Interest Entities	Note 10 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 this Form 10-Q and UScellular’s Form 10-K for the year ended December 31, 2023. UScellular formed USCC EIP LLC (Seller/Sub-Servicer), USCC Receivables Funding LLC (Transferor) and the USCC Master Note Trust (Trust), collectively the special purpose entities (SPEs), to facilitate a securitized borrowing using its equipment installment plan receivables. Under a Receivables Sale Agreement, 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. 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 into the UScellular financial statements. 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 into the UScellular financial statements 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. June 30, 2024 December 31, 2023 (Dollars in millions) Assets Cash and cash equivalents $ 36 $ 24 Accounts receivable 627 633 Inventory, net 4 4 Other current assets 21 30 Licenses 641 641 Property, plant and equipment, net 135 143 Operating lease right-of-use assets 49 48 Other assets and deferred charges 449 494 Total assets $ 1,962 $ 2,017 Liabilities Current liabilities $ 37 $ 37 Long-term operating lease liabilities 43 42 Other deferred liabilities and credits 28 29 Total liabilities 1 $ 108 $ 108 1 Total liabilities does not include amounts borrowed under the receivables securitization agreement. See Note 9 – 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 into the UScellular financial statements under the variable interest model. UScellular’s total investment in these unconsolidated entities was $6 million at both June 30, 2024 and December 31, 2023, 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 $250 million and $238 million during the six months ended June 30, 2024 and 2023, respectively, of which $219 million in 2024 and $217 million in 2023, 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 their 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. The limited partnership agreement of Advantage Spectrum also provides the general partner with a put option whereby the general partner may require the limite d partner, a subsidiary of UScellular, to purchase its interest in the limited partnership. The put option has not been exercised .

Business Segment Information

Business Segment Information	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Business Segment Information	Note 11 Business Segment Information During the second quarter of 2024, UScellular modified its reporting structure due to the planned disposal of its wireless operations and, as a result, disaggregated its operations into two reportable segments – Wireless and Towers. This presentation reflects how UScellular's chief operating decision maker allocates resources and evaluates operating performance following this strategic shift. The Towers segment records rental revenue and the Wireless segment records a related expense when the Wireless segment uses company-owned towers to locate its network equipment, using estimated market pricing - this revenue and expense is eliminated in consolidation. Prior periods have been updated to conform to the new reportable segments. Financial data for UScellular’s reportable segments for the three and six month periods ended, or as of June 30, 2024 and 2023, is as follows. See Note 1 — Basis of Presentation for additional information. Three Months Ended or as of June 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 718 $ 58 $ (33) $ 743 Equipment and product sales 184 — — 184 Total operating revenues 902 58 (33) 927 System operations (excluding Depreciation, amortization and accretion reported below) 194 19 (33) 180 Cost of equipment and products 211 — — 211 Selling, general and administrative 313 9 — 322 Depreciation, amortization and accretion 154 11 — 165 (Gain) loss on asset disposals, net 5 — — 5 (Gain) loss on license sales and exchanges, net 8 — — 8 Operating income 17 19 — 36 Equity in earnings of unconsolidated entities 1 38 Interest and dividend income 1 3 Interest expense 1 (45) Income before income taxes 32 Income tax expense (benefit) 1 14 Net income 18 Add back: Depreciation, amortization and accretion 154 11 — 165 Expenses related to strategic alternatives review 12 1 — 13 (Gain) loss on asset disposals, net 5 — — 5 (Gain) loss on license sales and exchanges, net 8 — — 8 Interest expense 1 45 Income tax expense (benefit) 1 14 Adjusted EBITDA 2 $ 196 $ 31 $ — $ 268 Investments in unconsolidated entities 1 $ 461 Total assets 3 $ 10,639 Capital expenditures $ 160 $ 5 $ — $ 165 Three Months Ended or as of June 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 735 $ 57 $ (32) $ 760 Equipment and product sales 197 — — 197 Total operating revenues 932 57 (32) 957 System operations (excluding Depreciation, amortization and accretion reported below) 203 19 (32) 190 Cost of equipment and products 228 — — 228 Selling, general and administrative 333 8 — 341 Depreciation, amortization and accretion 149 12 — 161 (Gain) loss on asset disposals, net 3 — — 3 Operating income 16 18 — 34 Equity in earnings of unconsolidated entities 1 38 Interest and dividend income 1 3 Interest expense 1 (51) Income before income taxes 24 Income tax expense 1 19 Net income 5 Add back: Depreciation, amortization and accretion 149 12 — 161 (Gain) loss on asset disposals, net 3 — — 3 Interest expense 1 51 Income tax expense 1 19 Adjusted EBITDA 2 $ 168 $ 30 $ — $ 239 Investments in unconsolidated entities 1 $ 457 Total assets 3 $ 10,889 Capital expenditures $ 140 $ 3 $ — $ 143 Six Months Ended or as of June 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 1,446 $ 116 $ (65) $ 1,497 Equipment and product sales 380 — — 380 Total operating revenues 1,826 116 (65) 1,877 System operations (excluding Depreciation, amortization and accretion reported below) 390 37 (65) 362 Cost of equipment and products 427 — — 427 Selling, general and administrative 637 16 — 653 Depreciation, amortization and accretion 308 21 — 329 (Gain) loss on asset disposals, net 10 1 — 11 (Gain) loss on license sales and exchanges, net 7 — — 7 Operating income 47 41 — 88 Equity in earnings of unconsolidated entities 1 80 Interest and dividend income 1 6 Interest expense 1 (91) Income before income taxes 83 Income tax expense (benefit) 1 41 Net income 42 Add back: Depreciation, amortization and accretion 308 21 — 329 Expenses related to strategic alternatives review 20 1 — 21 (Gain) loss on asset disposals, net 10 1 — 11 (Gain) loss on license sales and exchanges, net 7 — — 7 Interest expense 1 91 Income tax expense (benefit) 1 41 Adjusted EBITDA 2 $ 392 $ 64 $ — $ 542 Capital expenditures $ 286 $ 9 $ — $ 295 Six Months Ended or as of June 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 1,477 $ 113 $ (63) $ 1,527 Equipment and product sales 415 — — 415 Total operating revenues 1,892 113 (63) 1,942 System operations (excluding Depreciation, amortization and accretion reported below) 398 37 (63) 372 Cost of equipment and products 480 — — 480 Selling, general and administrative 670 16 — 686 Depreciation, amortization and accretion 307 23 — 330 (Gain) loss on asset disposals, net 13 — — 13 Operating income 24 37 — 61 Equity in earnings of unconsolidated entities 1 82 Interest and dividend income 1 5 Interest expense 1 (99) Income before income taxes 49 Income tax expense 1 29 Net income 20 Add back: Depreciation, amortization and accretion 307 23 — 330 (Gain) loss on asset disposals, net 13 — — 13 Interest expense 1 99 Income tax expense 1 29 Adjusted EBITDA 2 $ 344 $ 60 $ — $ 491 Capital expenditures $ 346 $ 5 $ — $ 351 1 Income and expense items below Operating income are not provided at the individual segment level for Wireless and Towers. These items are not included in the evaluation of operating performance of the segments, and therefore are reported for "UScellular Total". 2 Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of assessing the segments' performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. UScellular believes Adjusted EBITDA is a useful measure of UScellular’s operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as it provides additional relevant and useful information to investors and other users of UScellular’s financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance. 3 Assets are not provided at the individual segment level for Wireless and Towers. The segments operate under a common capital structure, and management has historically considered its assets collectively as part of a combined wireless network.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net income attributable to UScellular shareholders	$ 17	$ 5	$ 35	$ 18

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [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 into the UScellular financial statements under GAAP. Intercompany accounts and transactions have been eliminated.
Basis of Accounting	Certain numbers included herein are rounded to millions for ease of presentation; however, certain calculated amounts and percentages are determined using the unrounded numbers. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in UScellular’s Annual Report on Form 10-K (Form 10-K) for the year ended December 31, 2023. The accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring items, unless otherwise disclosed) necessary for the fair statement of UScellular’s financial position as of June 30, 2024 and December 31, 2023, its results of operations and changes in equity for the three and six months ended June 30, 2024 and 2023, and its cash flows for the six months ended June 30, 2024 and 2023. The Consolidated Statement of Comprehensive Income was not included because comprehensive income for the three and six months ended June 30, 2024 and 2023, equaled net income. These results are not necessarily indicative of the results to be expected for the full year. UScellular has not changed its significant accounting and reporting policies from those disclosed in its Form 10-K for the year ended December 31, 2023.
Revenue from Contract with Customer	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. UScellular expects that commission fees paid as a result of obtaining contracts are recoverable, and therefore UScellular defers and amortizes these costs. As a practical expedient, costs with an amortization period of one year or less are expensed as incurred.Deferred commission fees are amortized based on the timing of transfer of the goods or services to which the assets relate, typically the contract term.
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 this Form 10-Q and UScellular’s Form 10-K for the year ended December 31, 2023.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Reconciliation of cash, cash equivalents and restricted cash	The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheet to the total of the amounts in the Consolidated Statement of Cash Flows. June 30, 2024 December 31, 2023 (Dollars in millions) Cash and cash equivalents $ 195 $ 150 Restricted cash included in Other current assets 20 29 Cash, cash equivalents and restricted cash in the statement of cash flows $ 215 $ 179

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
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 recognized at a point in time. Three Months Ended Six Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues from contracts with customers: Retail service $ 666 $ 686 $ 1,344 $ 1,378 Other service 52 49 102 99 Service revenues from contracts with customers 718 735 1,446 1,477 Equipment sales 184 197 380 415 Total revenues from contracts with customers 1 902 932 1,826 1,892 Operating lease income 1 25 25 51 50 Total operating revenues $ 927 $ 957 $ 1,877 $ 1,942 1 Total revenues from contracts with customers represents revenues related to the Wireless segment and Operating lease income represents revenues related to the Towers segment.
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. June 30, 2024 December 31, 2023 (Dollars in millions) Contract assets $ 4 $ 4 Contract liabilities $ 329 $ 331
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 June 30, 2024 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) Remainder of 2024 $ 182 2025 143 Thereafter 71 Total $ 396

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2024
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 June 30, 2024 December 31, 2023 Book Value Fair Value Book Value Fair Value (Dollars in millions) Long-term debt 2 $ 2,942 $ 2,743 $ 3,099 $ 2,611

Equipment Installment Plans (Ta

Equipment Installment Plans (Tables)	6 Months Ended
	Jun. 30, 2024
Receivables [Abstract]
Equipment installment plan receivables	The following table summarizes equipment installment plan receivables. June 30, 2024 December 31, 2023 (Dollars in millions) Equipment installment plan receivables, gross $ 1,101 $ 1,151 Allowance for credit losses (85) (90) Equipment installment plan receivables, net $ 1,016 $ 1,061 Net balance presented in the Consolidated Balance Sheet as: Accounts receivable — Customers and agents (Current portion) $ 578 $ 577 Other assets and deferred charges (Non-current portion) 438 484 Equipment installment plan receivables, net $ 1,016 $ 1,061
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: June 30, 2024 December 31, 2023 Lowest Risk Lower Risk Slight Risk Higher Risk Total Lowest Risk Lower Risk Slight Risk Higher Risk Total (Dollars in millions) Unbilled $ 960 $ 65 $ 12 $ 5 $ 1,042 $ 977 $ 88 $ 16 $ 4 $ 1,085 Billed — current 39 3 1 — 43 35 5 2 1 43 Billed — past due 10 4 1 1 16 12 7 3 1 23 Total $ 1,009 $ 72 $ 14 $ 6 $ 1,101 $ 1,024 $ 100 $ 21 $ 6 $ 1,151 The balance of the equipment installment plan receivables as of June 30, 2024 on a gross basis by year of origination were as follows: 2021 2022 2023 2024 Total (Dollars in millions) Lowest Risk $ 3 $ 259 $ 462 $ 285 $ 1,009 Lower Risk — 11 32 29 72 Slight Risk — 1 6 7 14 Higher Risk — — 3 3 6 Total $ 3 $ 271 $ 503 $ 324 $ 1,101
Equipment installment plans allowance for credit losses	The write-offs, net of recoveries for the six months ended June 30, 2024 on a gross basis by year of origination were as follows: 2021 2022 2023 2024 Total (Dollars in millions) Write-offs, net of recoveries $ (1) $ 13 $ 25 $ 1 $ 38 Activity for the six months ended June 30, 2024 and 2023, in the allowance for credit losses for equipment installment plan receivables was as follows: June 30, 2024 June 30, 2023 (Dollars in millions) Allowance for credit losses, beginning of period $ 90 $ 96 Bad debts expense 33 35 Write-offs, net of recoveries (38) (39) Allowance for credit losses, end of period $ 85 $ 92

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
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: Three Months Ended Six Months Ended 2024 2023 2024 2023 (Dollars and shares in millions, except per share amounts) Net income attributable to UScellular shareholders $ 17 $ 5 $ 35 $ 18 Weighted average number of shares used in basic earnings per share 86 85 86 85 Effects of dilutive securities 2 1 2 1 Weighted average number of shares used in diluted earnings per share 88 86 88 86 Basic earnings per share attributable to UScellular shareholders $ 0.20 $ 0.05 $ 0.41 $ 0.21 Diluted earnings per share attributable to UScellular shareholders $ 0.20 $ 0.05 $ 0.40 $ 0.20

Investments in Unconsolidated_2

Investments in Unconsolidated Entities (Tables)	6 Months Ended
	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Equity and measurement alternative method investments	UScellular’s Investments in unconsolidated entities are accounted for using the equity method, measurement alternative method or net asset value practical expedient 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. June 30, 2024 December 31, 2023 (Dollars in millions) Equity method investments $ 448 $ 448 Measurement alternative method investments 4 4 Investments recorded using the net asset value practical expedient 9 9 Total investments in unconsolidated entities $ 461 $ 461 The following table, which is based on unaudited information provided in part by third parties, summarizes the combined results of operations of UScellular’s equity method investments. Three Months Ended Six Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues $ 1,821 $ 1,762 $ 3,663 $ 3,564 Operating expenses 1,413 1,357 2,828 2,717 Operating income 408 405 835 847 Other income (expense), net 8 9 (1) (7) Net income $ 416 $ 414 $ 834 $ 840

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	6 Months Ended
	Jun. 30, 2024
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. June 30, 2024 December 31, 2023 (Dollars in millions) Assets Cash and cash equivalents $ 36 $ 24 Accounts receivable 627 633 Inventory, net 4 4 Other current assets 21 30 Licenses 641 641 Property, plant and equipment, net 135 143 Operating lease right-of-use assets 49 48 Other assets and deferred charges 449 494 Total assets $ 1,962 $ 2,017 Liabilities Current liabilities $ 37 $ 37 Long-term operating lease liabilities 43 42 Other deferred liabilities and credits 28 29 Total liabilities 1 $ 108 $ 108 1 Total liabilities does not include amounts borrowed under the receivables securitization agreement. See Note 9 – Debt for additional information.

Business Segment Information (T

Business Segment Information (Tables)	6 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Business Segment Information	Financial data for UScellular’s reportable segments for the three and six month periods ended, or as of June 30, 2024 and 2023, is as follows. See Note 1 — Basis of Presentation for additional information. Three Months Ended or as of June 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 718 $ 58 $ (33) $ 743 Equipment and product sales 184 — — 184 Total operating revenues 902 58 (33) 927 System operations (excluding Depreciation, amortization and accretion reported below) 194 19 (33) 180 Cost of equipment and products 211 — — 211 Selling, general and administrative 313 9 — 322 Depreciation, amortization and accretion 154 11 — 165 (Gain) loss on asset disposals, net 5 — — 5 (Gain) loss on license sales and exchanges, net 8 — — 8 Operating income 17 19 — 36 Equity in earnings of unconsolidated entities 1 38 Interest and dividend income 1 3 Interest expense 1 (45) Income before income taxes 32 Income tax expense (benefit) 1 14 Net income 18 Add back: Depreciation, amortization and accretion 154 11 — 165 Expenses related to strategic alternatives review 12 1 — 13 (Gain) loss on asset disposals, net 5 — — 5 (Gain) loss on license sales and exchanges, net 8 — — 8 Interest expense 1 45 Income tax expense (benefit) 1 14 Adjusted EBITDA 2 $ 196 $ 31 $ — $ 268 Investments in unconsolidated entities 1 $ 461 Total assets 3 $ 10,639 Capital expenditures $ 160 $ 5 $ — $ 165 Three Months Ended or as of June 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 735 $ 57 $ (32) $ 760 Equipment and product sales 197 — — 197 Total operating revenues 932 57 (32) 957 System operations (excluding Depreciation, amortization and accretion reported below) 203 19 (32) 190 Cost of equipment and products 228 — — 228 Selling, general and administrative 333 8 — 341 Depreciation, amortization and accretion 149 12 — 161 (Gain) loss on asset disposals, net 3 — — 3 Operating income 16 18 — 34 Equity in earnings of unconsolidated entities 1 38 Interest and dividend income 1 3 Interest expense 1 (51) Income before income taxes 24 Income tax expense 1 19 Net income 5 Add back: Depreciation, amortization and accretion 149 12 — 161 (Gain) loss on asset disposals, net 3 — — 3 Interest expense 1 51 Income tax expense 1 19 Adjusted EBITDA 2 $ 168 $ 30 $ — $ 239 Investments in unconsolidated entities 1 $ 457 Total assets 3 $ 10,889 Capital expenditures $ 140 $ 3 $ — $ 143 Six Months Ended or as of June 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 1,446 $ 116 $ (65) $ 1,497 Equipment and product sales 380 — — 380 Total operating revenues 1,826 116 (65) 1,877 System operations (excluding Depreciation, amortization and accretion reported below) 390 37 (65) 362 Cost of equipment and products 427 — — 427 Selling, general and administrative 637 16 — 653 Depreciation, amortization and accretion 308 21 — 329 (Gain) loss on asset disposals, net 10 1 — 11 (Gain) loss on license sales and exchanges, net 7 — — 7 Operating income 47 41 — 88 Equity in earnings of unconsolidated entities 1 80 Interest and dividend income 1 6 Interest expense 1 (91) Income before income taxes 83 Income tax expense (benefit) 1 41 Net income 42 Add back: Depreciation, amortization and accretion 308 21 — 329 Expenses related to strategic alternatives review 20 1 — 21 (Gain) loss on asset disposals, net 10 1 — 11 (Gain) loss on license sales and exchanges, net 7 — — 7 Interest expense 1 91 Income tax expense (benefit) 1 41 Adjusted EBITDA 2 $ 392 $ 64 $ — $ 542 Capital expenditures $ 286 $ 9 $ — $ 295 Six Months Ended or as of June 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 1,477 $ 113 $ (63) $ 1,527 Equipment and product sales 415 — — 415 Total operating revenues 1,892 113 (63) 1,942 System operations (excluding Depreciation, amortization and accretion reported below) 398 37 (63) 372 Cost of equipment and products 480 — — 480 Selling, general and administrative 670 16 — 686 Depreciation, amortization and accretion 307 23 — 330 (Gain) loss on asset disposals, net 13 — — 13 Operating income 24 37 — 61 Equity in earnings of unconsolidated entities 1 82 Interest and dividend income 1 5 Interest expense 1 (99) Income before income taxes 49 Income tax expense 1 29 Net income 20 Add back: Depreciation, amortization and accretion 307 23 — 330 (Gain) loss on asset disposals, net 13 — — 13 Interest expense 1 99 Income tax expense 1 29 Adjusted EBITDA 2 $ 344 $ 60 $ — $ 491 Capital expenditures $ 346 $ 5 $ — $ 351 1 Income and expense items below Operating income are not provided at the individual segment level for Wireless and Towers. These items are not included in the evaluation of operating performance of the segments, and therefore are reported for "UScellular Total". 2 Adjusted earnings before interest, taxes, depreciation, amortization and accretion (Adjusted EBITDA) is a segment measure reported to the chief operating decision maker for purposes of assessing the segments' performance. Adjusted EBITDA is defined as net income, adjusted for the items set forth in the reconciliation above. UScellular believes Adjusted EBITDA is a useful measure of UScellular’s operating results before significant recurring non-cash charges, gains and losses, and other items as presented above as it provides additional relevant and useful information to investors and other users of UScellular’s financial data in evaluating the effectiveness of its operations and underlying business trends in a manner that is consistent with management's evaluation of business performance. 3 Assets are not provided at the individual segment level for Wireless and Towers. The segments operate under a common capital structure, and management has historically considered its assets collectively as part of a combined wireless network.

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Basis of Presentation [Line Items]
Noncash software license acquisitions	$ 6	$ 11
Change in reportable segments	During the second quarter of 2024, UScellular modified its reporting structure due to the planned disposal of its wireless operations and, as a result, disaggregated its operations into two reportable segments – Wireless and Towers. This presentation reflects how UScellular's chief operating decision maker allocates resources and evaluates operating performance following this strategic shift. Prior periods have been updated to conform to the new reportable segments. See Note 11 — Business Segment Information for additional information about UScellular's segments.
TDS | UScellular
Basis of Presentation [Line Items]
Ownership percentage	82%

Basis of Presentation - Cash, C

Basis of Presentation - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 195	$ 150
Restricted cash included in Other current assets	20	29
Cash, cash equivalents and restricted cash in the statement of cash flows	$ 215	$ 179	$ 224	$ 308

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of revenue
Revenue from contracts with customers	$ 902	$ 932	$ 1,826	$ 1,892
Operating lease income	25	25	51	50
Total operating revenues	927	957	1,877	1,942
Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	718	735	1,446	1,477
Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	666	686	1,344	1,378
Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	52	49	102	99
Transferred at point in time | Equipment sales
Disaggregation of revenue
Revenue from contracts with customers	$ 184	$ 197	$ 380	$ 415

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Contract Liabilities (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Contract assets	$ 4	$ 4
Contract liabilities	329	$ 331
Revenue recognized	$ 143

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Jun. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation amount	$ 396
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation amount	$ 182
Expected timing of remaining performance obligation, period	6 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation amount	$ 143
Expected timing of remaining performance obligation, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation amount	$ 71
Expected timing of remaining performance obligation, period

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Capitalized Contract Cost
Contract cost asset	$ 127		$ 127		$ 127
Amortization of contract cost assets	$ 21	$ 23	$ 43	$ 47

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Book Value
Financial Instruments
Long-term debt	$ 2,942	$ 3,099
Fair Value | Level 2
Financial Instruments
Long-term debt	$ 2,743	$ 2,611

Equipment Installment Plans - E

Equipment Installment Plans - EIP Receivables (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, gross	$ 1,101	$ 1,151
Allowance for credit losses	(85)	(90)
Equipment installment plan receivables, net	1,016	1,061
Accounts receivable — Customers and agents (Current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	578	577
Other assets and deferred charges (Non-current portion)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, net	$ 438	$ 484

Equipment Installment Plans - G

Equipment Installment Plans - Gross Receivables by Credit Category (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	$ 1,101	$ 1,151
2021	3
2022	271
2023	503
2024	324
Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1,042	1,085
Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	43	43
Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	16	23
Lowest Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1,009	1,024
2021	3
2022	259
2023	462
2024	285
Lowest Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	960	977
Lowest Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	39	35
Lowest Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	10	12
Lower Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	72	100
2021	0
2022	11
2023	32
2024	29
Lower Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	65	88
Lower Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	3	5
Lower Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	4	7
Slight Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	14	21
2021	0
2022	1
2023	6
2024	7
Slight Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	12	16
Slight Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1	2
Slight Risk | Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1	3
Higher Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	6	6
2021	0
2022	0
2023	3
2024	3
Higher Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	5	4
Higher Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	0	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	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Allowance for credit losses
Allowance for credit losses, beginning of period	$ 90
Allowance for credit losses, end of period	85
Equipment Installment Plan Receivable
Allowance for credit losses
Write-offs, net of recoveries, originated in 2021	(1)
Write-offs, net of recoveries, originated in 2022	13
Write-offs, net of recoveries, originated in 2023	25
Write-offs, net of recoveries, originated in 2024	1
Write-offs, net of recoveries, Total	38	$ 39
Allowance for credit losses, beginning of period	90	96
Bad debts expense	33	35
Write-offs, net of recoveries	(38)	(39)
Allowance for credit losses, end of period	$ 85	$ 92

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2024 Rate	Jun. 30, 2023 Rate	Jun. 30, 2024 Rate	Jun. 30, 2023 Rate
Income Tax Disclosure [Abstract]
Effective tax rate	42.40%	77.20%	49.80%	59.80%

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Net income attributable to UScellular shareholders	$ 17	$ 5	$ 35	$ 18
Weighted average number of shares used in basic earnings per share (in shares)	86	85	86	85
Effects of dilutive securities (in shares)	2	1	2	1
Weighted average number of shares used in diluted earnings per share	88	86	88	86
Basic earnings per share attributable to UScellular shareholders	$ 0.20	$ 0.05	$ 0.41	$ 0.21
Diluted earnings per share attributable to UScellular shareholders	$ 0.20	$ 0.05	$ 0.40	$ 0.20

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)		2		2
Maximum
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	1		1

Divestitures - Narrative (Detai

Divestitures - Narrative (Details) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2024 USD ($) unit asset_group	Jun. 30, 2024 USD ($) unit asset_group
Business divestiture agreement amount	$ 4,400	$ 4,400
Expenses related to strategic alternatives review	$ 13	$ 21
FCC Licenses, number of accounting units | unit	2	2
Asset groups | asset_group	2	2
Put/Call Agreement
Business divestiture agreement amount	$ 106	$ 106
Put/call amount, fair value	8	8
Maximum
Amount of debt assumed under a business divestiture agreement	$ 2,000	$ 2,000

Investments in Unconsolidated_3

Investments in Unconsolidated Entities - Schedule of Investments (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 448		$ 448		$ 448
Measurement alternative method investments	4		4		4
Investments recorded using the net asset value practical expedient	9		9		9
Total investments in unconsolidated entities	461	$ 457	461	$ 457	$ 461
Schedule of Equity Method Investments [Line Items]
Revenues	927	957	1,877	1,942
Operating expenses	891	923	1,789	1,881
Operating income	36	34	88	61
Net income	18	5	42	20
Equity method investments
Schedule of Equity Method Investments [Line Items]
Revenues	1,821	1,762	3,663	3,564
Operating expenses	1,413	1,357	2,828	2,717
Operating income	408	405	835	847
Other income (expense), net	8	9	(1)	(7)
Net income	$ 416	$ 414	$ 834	$ 840

Debt - Receivables Securitizati

Debt - Receivables Securitization Agreement (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Equipment installment plan receivables	$ 1,101	$ 1,151
Receivables securitization agreement
Debt Instrument [Line Items]
Amount borrowed during the period	40
Amount repaid during the period	188
Amount borrowed and outstanding	2
Amount available for use	448
Receivables securitization agreement | Assets pledged
Debt Instrument [Line Items]
Equipment installment plan receivables	$ 177
Receivables securitization agreement | Lender's cost of funds
Debt Instrument [Line Items]
Contractual spread	1.15%

Debt - Narrative (Details)

Debt - Narrative (Details)	Apr. 01, 2025	Jun. 30, 2024	Apr. 01, 2024
Debt Instrument [Line Items]
Consolidated leverage ratio			4
Consolidated interest coverage ratio		3
Subsequent event
Debt Instrument [Line Items]
Consolidated leverage ratio	3.75

Variable Interest Entities - Co

Variable Interest Entities - Consolidated Balance Sheet (Details) - USD ($) $ in Millions	Jun. 30, 2024		Dec. 31, 2023		Jun. 30, 2023
Assets
Cash and cash equivalents	$ 195		$ 150
Accounts receivable	891		900
Inventory, net	143		199
Other current assets	26		36
Licenses	4,715		4,693
Property, plant and equipment, net	2,540		2,576
Operating lease right-of-use assets	906		915
Other assets and deferred charges	643		690
Assets	10,639	[1]	10,750	[1]	$ 10,889
Liabilities
Current liabilities	886		901
Long-term operating lease liabilities	822		831
Other deferred liabilities and credits	573		565
Consolidated Variable Interest Entities
Assets
Cash and cash equivalents	36		24
Accounts receivable	627		633
Inventory, net	4		4
Other current assets	21		30
Licenses	641		641
Property, plant and equipment, net	135		143
Operating lease right-of-use assets	49		48
Other assets and deferred charges	449		494
Assets	1,962		2,017
Liabilities
Current liabilities	37		37
Long-term operating lease liabilities	43		42
Other deferred liabilities and credits	28		29
Total liabilities	$ 108		$ 108
[1]The consolidated total assets as of June 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,086 million and $1,217 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of June 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $26 million, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 10 — Variable Interest Entities for additional information.

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Variable Interest Entity [Line Items]
Investments in unconsolidated entities, maximum exposure	$ 6		$ 6
Capital contributions, loans or advances	250	$ 238
USCC EIP LLC
Variable Interest Entity [Line Items]
Capital contributions, loans or advances	$ 219	$ 217

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2024		Jun. 30, 2023	Jun. 30, 2024		Jun. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Total operating revenues	$ 927		$ 957	$ 1,877		$ 1,942
Selling, general and administrative	322		341	653		686
Depreciation, amortization and accretion	165		161	329		330
(Gain) loss on asset disposals, net	5		3	11		13
(Gain) loss on license sales and exchanges, net	8		0	7		0
Operating income	36		34	88		61
Equity in earnings of unconsolidated entities	38		38	80		82
Interest and dividend income	3		3	6		5
Interest expense	(45)		(51)	(91)		(99)
Income before income taxes	32		24	83		49
Income tax expense	14		19	41		29
Net income	18		5	42		20
Depreciation, amortization and accretion	165		161	329		330
Expenses related to strategic alternatives review	13			21
(Gain) loss on asset disposals, net	5		3	11		13
(Gain) loss on license sales and exchanges, net	8		0	7		0
Interest expense	45		51	91		99
Income tax expense (benefit)	14		19	41		29
Adjusted EBITDA	268		239	542		491
Investments in unconsolidated entities	461		457	461		457	$ 461
Assets	10,639	[1]	10,889	10,639	[1]	10,889	$ 10,750	[1]
Capital expenditures	165		143	295		351
Service
Segment Reporting Information [Line Items]
Total operating revenues	743		760	1,497		1,527
Cost of goods and services	180		190	362		372
Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	184		197	380		415
Cost of goods and services	211		228	427		480
Intra-company eliminations
Segment Reporting Information [Line Items]
Total operating revenues	(33)		(32)	(65)		(63)
Selling, general and administrative	0		0	0		0
Depreciation, amortization and accretion	0		0	0		0
(Gain) loss on asset disposals, net	0		0	0		0
(Gain) loss on license sales and exchanges, net	0			0
Operating income	0		0	0		0
Depreciation, amortization and accretion	0		0	0		0
Expenses related to strategic alternatives review	0			0
(Gain) loss on asset disposals, net	0		0	0		0
(Gain) loss on license sales and exchanges, net	0			0
Adjusted EBITDA	0		0	0		0
Capital expenditures	0		0	0		0
Intra-company eliminations | Service
Segment Reporting Information [Line Items]
Total operating revenues	(33)		(32)	(65)		(63)
Cost of goods and services	(33)		(32)	(65)		(63)
Intra-company eliminations | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	0		0	0		0
Cost of goods and services	0		0	0		0
Wireless Segment | Operating Segments
Segment Reporting Information [Line Items]
Total operating revenues	902		932	1,826		1,892
Selling, general and administrative	313		333	637		670
Depreciation, amortization and accretion	154		149	308		307
(Gain) loss on asset disposals, net	5		3	10		13
(Gain) loss on license sales and exchanges, net	8			7
Operating income	17		16	47		24
Depreciation, amortization and accretion	154		149	308		307
Expenses related to strategic alternatives review	12			20
(Gain) loss on asset disposals, net	5		3	10		13
(Gain) loss on license sales and exchanges, net	8			7
Adjusted EBITDA	196		168	392		344
Capital expenditures	160		140	286		346
Wireless Segment | Operating Segments | Service
Segment Reporting Information [Line Items]
Total operating revenues	718		735	1,446		1,477
Cost of goods and services	194		203	390		398
Wireless Segment | Operating Segments | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	184		197	380		415
Cost of goods and services	211		228	427		480
Towers Segment | Operating Segments
Segment Reporting Information [Line Items]
Total operating revenues	58		57	116		113
Selling, general and administrative	9		8	16		16
Depreciation, amortization and accretion	11		12	21		23
(Gain) loss on asset disposals, net	0		0	1		0
(Gain) loss on license sales and exchanges, net	0			0
Operating income	19		18	41		37
Depreciation, amortization and accretion	11		12	21		23
Expenses related to strategic alternatives review	1			1
(Gain) loss on asset disposals, net	0		0	1		0
(Gain) loss on license sales and exchanges, net	0			0
Adjusted EBITDA	31		30	64		60
Capital expenditures	5		3	9		5
Towers Segment | Operating Segments | Service
Segment Reporting Information [Line Items]
Total operating revenues	58		57	116		113
Cost of goods and services	19		19	37		37
Towers Segment | Operating Segments | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	0		0	0		0
Cost of goods and services	$ 0		$ 0	$ 0		$ 0
[1]The consolidated total assets as of June 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,086 million and $1,217 million, respectively, which are not available to be used to settle the obligations of UScellular. The consolidated total liabilities as of June 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $26 million, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 10 — Variable Interest Entities for additional information.