United States Cellular Corporat (UZF) 10-Q 1 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2024 shares
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 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	Q3
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 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating revenues
Total operating revenues	$ 922	$ 963	$ 2,799	$ 2,906
Operating expenses
Selling, general and administrative	324	333	977	1,020
Depreciation, amortization and accretion	167	159	499	490
Loss on impairment of licenses	136	0	136	0
(Gain) loss on asset disposals, net	4	1	14	14
(Gain) loss on license sales and exchanges, net	(2)	0	4	0
Total operating expenses	1,012	906	2,802	2,789
Operating income (loss)	(90)	57	(3)	117
Investment and other income (expense)
Equity in earnings of unconsolidated entities	43	40	123	121
Interest and dividend income	4	3	9	8
Interest expense	(49)	(50)	(137)	(147)
Total investment and other expense	(2)	(7)	(5)	(18)
Income (loss) before income taxes	(92)	50	(8)	99
Income tax expense (benefit)	(14)	27	29	56
Net income (loss)	(78)	23	(37)	43
Less: Net income attributable to noncontrolling interests, net of tax	1	0	7	3
Net income (loss) attributable to UScellular shareholders	$ (79)	$ 23	$ (44)	$ 40
Basic weighted average shares outstanding (in shares)	86	85	86	85
Basic earnings (loss) per share attributable to UScellular shareholders	$ (0.92)	$ 0.26	$ (0.51)	$ 0.47
Diluted weighted average shares outstanding (in shares)	86	86	86	86
Diluted earnings (loss) per share attributable to UScellular shareholders	$ (0.92)	$ 0.26	$ (0.51)	$ 0.47
Service
Operating revenues
Total operating revenues	$ 747	$ 762	$ 2,245	$ 2,289
Operating expenses
Cost of goods and services	180	185	542	557
Equipment sales
Operating revenues
Total operating revenues	175	201	554	617
Operating expenses
Cost of goods and services	$ 203	$ 228	$ 630	$ 708

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities
Net income (loss)	$ (37)	$ 43
Add (deduct) adjustments to reconcile net income (loss) to net cash flows from operating activities
Depreciation, amortization and accretion	499	490
Bad debts expense	65	72
Stock-based compensation expense	37	14
Deferred income taxes, net	(35)	41
Equity in earnings of unconsolidated entities	(123)	(121)
Distributions from unconsolidated entities	106	97
Loss on impairment of licenses	136	0
(Gain) loss on asset disposals, net	14	14
(Gain) loss on license sales and exchanges, net	4	0
Other operating activities	3	4
Changes in assets and liabilities from operations
Accounts receivable	30	30
Equipment installment plans receivable	12	20
Inventory	38	86
Accounts payable	12	(39)
Customer deposits and deferred revenues	(4)	(16)
Accrued taxes	46	12
Accrued interest	8	7
Other assets and liabilities	(50)	(35)
Net cash provided by operating activities	761	719
Cash flows from investing activities
Cash paid for additions to property, plant and equipment	(399)	(454)
Cash paid for licenses	(17)	(24)
Other investing activities	1	14
Net cash used in investing activities	(415)	(464)
Cash flows from financing activities
Issuance of long-term debt	40	115
Repayment of long-term debt	(203)	(395)
Repayment of short-term debt	0	(60)
Tax payments for stock-based compensation awards	(11)	(6)
Repurchase of Common Shares	(26)	0
Distributions to noncontrolling interests	(4)	(2)
Cash paid for software license agreements	(31)	(28)
Other financing activities	(2)	(2)
Net cash used in financing activities	(237)	(378)
Net increase (decrease) in cash, cash equivalents and restricted cash	109	(123)
Cash, cash equivalents and restricted cash
Beginning of period	179	308
End of period	$ 288	$ 185

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents		$ 272	$ 150
Accounts receivable
Customers and agents, less allowances of $59 and $66, respectively		871	900
Other, less allowances of $2 and $4, respectively		46	54
Inventory, net		161	199
Prepaid expenses		55	57
Income taxes receivable		0	1
Other current assets		21	36
Total current assets		1,427	1,400
Assets held for sale		0	15
Licenses		4,576	4,693
Investments in unconsolidated entities		478	461
Property, plant and equipment
In service and under construction		8,402	9,560
Less: Accumulated depreciation and amortization		5,898	6,984
Property, plant and equipment, net		2,504	2,576
Operating lease right-of-use assets		912	915
Other assets and deferred charges		619	690
Total assets	[1]	10,516	10,750
Current liabilities
Current portion of long-term debt		20	20
Accounts payable
Accounts payable - Trade		266	241
Customer deposits and deferred revenues		225	229
Accrued taxes		63	32
Accrued compensation		66	83
Short-term operating lease liabilities		139	135
Other current liabilities		124	154
Total current liabilities		909	901
Deferred liabilities and credits
Deferred income tax liability, net		719	755
Long-term operating lease liabilities		813	831
Other deferred liabilities and credits		579	565
Long-term debt, net		2,882	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		1,764	1,726
Treasury shares, at cost, 3 Common Shares		(83)	(80)
Retained earnings		2,813	2,892
Total UScellular shareholders' equity		4,582	4,626
Noncontrolling interests		16	16
Total equity		4,598	4,642
Total liabilities and equity	[1]	10,516	10,750
Affiliated
Accounts receivable
Affiliated		1	3
Accounts payable
Accounts payable - Affiliated		$ 6	$ 7
[1]The consolidated total assets as of September 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,047 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 September 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $24 million and $26 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 12 — Variable Interest Entities for additional information.

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions		Sep. 30, 2024	Dec. 31, 2023
Accounts receivable
Customer and agent allowances		$ 59	$ 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]	$ 10,516	$ 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		3,000,000	3,000,000
Consolidated Variable Interest Entities
Variable Interest Entities VIEs
Assets		$ 1,948	$ 2,017
Liabilities		107	108
Consolidated Variable Interest Entities | No recourse
Variable Interest Entities VIEs
Liabilities		24	26
Consolidated Variable Interest Entities | Assets held
Variable Interest Entities VIEs
Assets		$ 1,047	$ 1,217
[1]The consolidated total assets as of September 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,047 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 September 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $24 million and $26 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 12 — 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 (loss) attributable to UScellular shareholders	40				40	40
Net income attributable to noncontrolling interests classified as equity	2					0	2
Incentive and compensation plans	9		14	18	(23)	9
Distributions to noncontrolling interests	(2)					0	(2)
Ending balance at Sep. 30, 2023	4,619	88	1,717	(80)	2,878	4,603	16
Beginning balance at Jun. 30, 2023	4,589	88	1,710	(80)	2,855	4,573	16
Net income (loss) attributable to UScellular shareholders	23				23	23
Net income attributable to noncontrolling interests classified as equity	1					0	1
Incentive and compensation plans	7		7			7
Distributions to noncontrolling interests	(1)					0	(1)
Ending balance at Sep. 30, 2023	4,619	88	1,717	(80)	2,878	4,603	16
Beginning balance at Dec. 31, 2023	4,642	88	1,726	(80)	2,892	4,626	16
Net income (loss) attributable to UScellular shareholders	(44)				(44)	(44)
Net income attributable to noncontrolling interests classified as equity	3					0	3
Repurchase of Common Shares	(26)			(26)		(26)
Incentive and compensation plans	26		38	23	(35)	26
Distributions to noncontrolling interests	(3)					0	(3)
Ending balance at Sep. 30, 2024	4,598	88	1,764	(83)	2,813	4,582	16
Beginning balance at Jun. 30, 2024	4,690	88	1,752	(58)	2,893	4,675	15
Net income (loss) attributable to UScellular shareholders	(79)				(79)	(79)
Net income attributable to noncontrolling interests classified as equity	1					0	1
Repurchase of Common Shares	(26)			(26)		(26)
Incentive and compensation plans	12		12	1	(1)	12
Ending balance at Sep. 30, 2024	$ 4,598	$ 88	$ 1,764	$ (83)	$ 2,813	$ 4,582	$ 16

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 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 83%-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 September 30, 2024 and December 31, 2023, its results of operations and changes in equity for the three and nine months ended September 30, 2024 and 2023, and its cash flows for the nine months ended September 30, 2024 and 2023. The Consolidated Statement of Comprehensive Income was not included because comprehensive income for the three and nine months ended September 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 13 — 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 $8 million and $18 million for the nine months ended September 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 11 — 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. September 30, 2024 December 31, 2023 (Dollars in millions) Cash and cash equivalents $ 272 $ 150 Restricted cash included in Other current assets 16 29 Cash, cash equivalents and restricted cash in the statement of cash flows $ 288 $ 179

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 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 Nine Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues from contracts with customers: Retail service $ 669 $ 687 $ 2,014 $ 2,065 Other service 52 50 154 149 Service revenues from contracts with customers 721 737 2,168 2,214 Equipment sales 175 201 554 617 Total revenues from contracts with customers 1 896 938 2,722 2,831 Operating lease income 1 26 25 77 75 Total operating revenues $ 922 $ 963 $ 2,799 $ 2,906 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. September 30, 2024 December 31, 2023 (Dollars in millions) Contract assets $ 4 $ 4 Contract liabilities $ 311 $ 331 Revenue recognized related to contract liabilities existing at January 1, 2024 was $178 million for the nine months ended September 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 September 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 $ 124 2025 156 Thereafter 91 Total $ 371 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 $128 million and $127 million at September 30, 2024 and December 31, 2023, respectively, 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 $64 million for the three and nine months ended September 30, 2024, respectively, and $23 million and $70 million for the three and nine months ended September 30, 2023, respectively, and was included in Selling, general and administrative expenses.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 3 Fair Value Measurements As of September 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 September 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 September 30, 2024 December 31, 2023 Book Value Fair Value Book Value Fair Value (Dollars in millions) Long-term debt 2 $ 2,937 $ 2,868 $ 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	9 Months Ended
	Sep. 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. September 30, 2024 December 31, 2023 (Dollars in millions) Equipment installment plan receivables, gross $ 1,075 $ 1,151 Allowance for credit losses (80) (90) Equipment installment plan receivables, net $ 995 $ 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) 417 484 Equipment installment plan receivables, net $ 995 $ 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: September 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 $ 934 $ 68 $ 13 $ 5 $ 1,020 $ 977 $ 88 $ 16 $ 4 $ 1,085 Billed — current 34 3 1 — 38 35 5 2 1 43 Billed — past due 10 4 2 1 17 12 7 3 1 23 Total $ 978 $ 75 $ 16 $ 6 $ 1,075 $ 1,024 $ 100 $ 21 $ 6 $ 1,151 The balance of the equipment installment plan receivables as of September 30, 2024 on a gross basis by year of origination were as follows: 2021 2022 2023 2024 Total (Dollars in millions) Lowest Risk $ 1 $ 189 $ 395 $ 393 $ 978 Lower Risk — 8 26 41 75 Slight Risk — 1 4 11 16 Higher Risk — — 2 4 6 Total $ 1 $ 198 $ 427 $ 449 $ 1,075 The write-offs, net of recoveries for the nine months ended September 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) $ 15 $ 34 $ 6 $ 54 Activity for the nine months ended September 30, 2024 and 2023, in the allowance for credit losses for equipment installment plan receivables was as follows: September 30, 2024 September 30, 2023 (Dollars in millions) Allowance for credit losses, beginning of period $ 90 $ 96 Bad debts expense 44 47 Write-offs, net of recoveries (54) (58) Allowance for credit losses, end of period $ 80 $ 85

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Note 5 Income Taxes The effective tax rate on Income (loss) before income taxes for the three and nine months ended September 30, 2024 was 14.4% and (340.3)%, respectively. These effective tax rates reflect the impacts of recurring tax adjustments including nondeductible interest and compensation expenses as well as the discrete impact of the impairment of certain wireless spectrum licenses. The effective tax rate on Income before income taxes for the three and nine months ended September 30, 2023 was 53.1% and 56.4%, 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	9 Months Ended
	Sep. 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 (loss) attributable to UScellular shareholders by the weighted average number of Common Shares outstanding during the period. Diluted earnings (loss) per share attributable to UScellular shareholders is computed by dividing Net income (loss) 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 (loss) per share attributable to UScellular shareholders were as follows: Three Months Ended Nine Months Ended 2024 2023 2024 2023 (Dollars and shares in millions, except per share amounts) Net income (loss) attributable to UScellular shareholders $ (79) $ 23 $ (44) $ 40 Weighted average number of shares used in basic earnings (loss) per share 86 85 86 85 Effects of dilutive securities — 1 — 1 Weighted average number of shares used in diluted earnings (loss) per share 86 86 86 86 Basic earnings (loss) per share attributable to UScellular shareholders $ (0.92) $ 0.26 $ (0.51) $ 0.47 Diluted earnings (loss) per share attributable to UScellular shareholders $ (0.92) $ 0.26 $ (0.51) $ 0.47 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 (loss) per share attributable to UScellular shareholders because their effects were antidilutive. The number of such Common Shares excluded was 3 million and 2 million for the three and nine months ended September 30, 2024, respectively, and less than 1 million for both the three and nine months ended September 30, 2023.

Divestitures

Divestitures	9 Months Ended
	Sep. 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 Securities Purchase Agreement also contemplates, among other things, a Short-Term Spectrum Manager Lease Agreement that will become effective at the closing date, which provides T-Mobile with an exclusive license to use certain UScellular spectrum assets at no cost for up to one-year for the purpose of providing continued, uninterrupted service to customers. 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 transactions are expected to close in mid-2025, subject to the receipt of regulatory approvals and the satisfaction of customary closing conditions. On October 17, 2024, UScellular, and certain subsidiaries of UScellular, entered into a License Purchase Agreement (Verizon Purchase Agreement) with Verizon Communications Inc. (Verizon) to sell certain AWS, Cellular and PCS wireless spectrum licenses and agreed to grant Verizon certain rights to lease such licenses prior to the transaction close for total proceeds of $1,000 million. As of September 30, 2024, the book value of the wireless spectrum licenses to be sold was $586 million. The transaction is subject to regulatory approval and other customary closing conditions, and is contingent on the closing of the T-Mobile transaction and the termination of the T-Mobile Short-Term Spectrum Manager Lease Agreement. 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 or the Verizon Purchase Agreement. UScellular incurred third-party expenses related to the announced transactions and strategic alternatives review of $7 million and $28 million for the three and nine months ended September 30, 2024, respectively, and $3 million for both the three and nine months ended September 30, 2023, which are included in Selling, general and administrative expenses. 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, in the second quarter of 2024, UScellular bifurcated the historical single asset group into two asset groups – wireless and towers. At that time, UScellular also assessed whether an impairment test of its long-lived assets was required and determined that there was no triggering event present due to the factors just described that required a recoverability test to be performed. In the third quarter of 2024, UScellular re-assessed whether an impairment test of its long-lived assets was required considering the wireless spectrum license impairment and determined that there was no triggering event that required a recoverability test to be performed.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Note 8 Intangible Assets Wireless Spectrum License Impairment Wireless spectrum licenses represent a significant component of UScellular’s consolidated assets. Wireless spectrum licenses are considered to be indefinite-lived assets, and therefore, are not amortized but are tested for impairment annually or more frequently if there are events or circumstances that cause UScellular to believe that their carrying values exceed their fair values. Wireless spectrum licenses are tested for impairment at the level of reporting referred to as a unit of accounting. As a result of executing the Securities Purchase Agreement with T-Mobile during the second quarter of 2024, UScellular bifurcated its 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. During the third quarter of 2024, UScellular’s efforts to monetize its spectrum assets not subject to the Securities Purchase Agreement provided new evidence that the highest and best use of the retained spectrum to current buyers would be in separate tranches. As a result, UScellular further divided its wireless spectrum licenses units of accounting from one retained unit into eleven units, resulting in twelve total units of accounting. UScellular concluded that there were events and circumstances in the third quarter of 2024 that caused UScellular to believe the carrying values of five of the units of accounting may exceed their respective fair values (i.e. triggering event), and accordingly a quantitative impairment assessment was performed for those units. There was no triggering event for the other units of accounting. A market approach was used for purposes of the quantitative impairment assessment to value the wireless spectrum licenses for the five units tested, using a range of values established largely through industry benchmarks, FCC auction data, and precedent transactions. The midpoint of the range was established as the estimate of fair value for each unit of accounting. Based on this valuation, the fair value of the wireless spectrum licenses exceeded their respective carrying values by amounts ranging from 9% to 80% for three of the units of accounting. For two of the units of accounting, the fair value of the wireless spectrum licenses was less than the respective carrying value, and a $136 million impairment was recorded to Loss on impairment of licenses in the Consolidated Statement of Operations within UScellular’s Wireless segment during the third quarter of 2024. The impairment loss was substantially all related to the retained high-band spectrum unit of accounting which includes the 28 GHz, 37 GHz and 39 GHz frequency bands, the carrying value of which was $161 million as of September 30, 2024, after the impairment loss. The impairment loss is driven by the change in the units of accounting described above combined with lower fair value primarily attributed to high-band spectrum as a result of industry-wide challenges encountered related to the operationalization of this spectrum.

Investments in Unconsolidated E

Investments in Unconsolidated Entities	9 Months Ended
	Sep. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Investments in unconsolidated entities	Note 9 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. September 30, 2024 December 31, 2023 (Dollars in millions) Equity method investments $ 464 $ 448 Measurement alternative method investments 5 4 Investments recorded using the net asset value practical expedient 9 9 Total investments in unconsolidated entities $ 478 $ 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 Nine Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues $ 1,878 $ 1,805 $ 5,541 $ 5,369 Operating expenses 1,465 1,420 4,293 4,138 Operating income 413 385 1,248 1,231 Other income (expense), net 1 (13) — (19) Net income $ 414 $ 372 $ 1,248 $ 1,212

Asset Retirement Obligations

Asset Retirement Obligations	9 Months Ended
	Sep. 30, 2024
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation	Note 10 Asset Retirement Obligations Asset retirement obligations are included in Other deferred liabilities and credits in the Consolidated Balance Sheet. During the three months ended September 30, 2024, 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 the nine months ended September 30, 2024 were as follows: Asset Retirement Obligations (Dollars in millions) Balance at December 31, 2023 $ 367 Additional liabilities accrued 4 Revisions in estimated cash outflows 9 Disposition of assets (2) Accretion expense 15 Balance at September 30, 2024 $ 393

Debt

Debt	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Debt	Note 11 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 nine months ended September 30, 2024, UScellular borrowed $40 million and repaid $188 million under its receivables securitization agreement. As of September 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 September 30, 2024, the USCC Master Note Trust held $132 million of assets available to be pledged as collateral for the receivables securitization agreement. Term Loan Agreements In October 2024, UScellular repaid $40 million under its term loan agreement due July 2026. 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 September 30, 2024 with all such financial covenants.

Variable Interest Entities

Variable Interest Entities	9 Months Ended
	Sep. 30, 2024
Variable Interest Entities [Abstract]
Variable Interest Entities	Note 12 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. September 30, 2024 December 31, 2023 (Dollars in millions) Assets Cash and cash equivalents $ 49 $ 24 Accounts receivable 627 633 Inventory, net 4 4 Other current assets 17 30 Licenses 641 641 Property, plant and equipment, net 132 143 Operating lease right-of-use assets 49 48 Other assets and deferred charges 429 494 Total assets $ 1,948 $ 2,017 Liabilities Current liabilities $ 36 $ 37 Long-term operating lease liabilities 43 42 Other deferred liabilities and credits 28 29 Total liabilities 1 $ 107 $ 108 1 Total liabilities does not include amounts borrowed under the receivables securitization agreement. See Note 11 – 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 $5 million and $6 million at September 30, 2024 and December 31, 2023, 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 $295 million and $276 million during the nine months ended September 30, 2024 and 2023, respectively, of which $253 million in 2024 and $244 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 provided 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 was not exercised during the exercise period .

Business Segment Information

Business Segment Information	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Business Segment Information	Note 13 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 nine month periods ended, or as of September 30, 2024 and 2023, is as follows. See Note 1 — Basis of Presentation for additional information. Three Months Ended or as of September 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 721 $ 59 $ (33) $ 747 Equipment and product sales 175 — — 175 Total operating revenues 896 59 (33) 922 System operations (excluding Depreciation, amortization and accretion reported below) 193 20 (33) 180 Cost of equipment and products 203 — — 203 Selling, general and administrative 316 8 — 324 Depreciation, amortization and accretion 155 12 — 167 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 4 — — 4 (Gain) loss on license sales and exchanges, net (2) — — (2) Operating income (loss) (109) 19 — (90) Equity in earnings of unconsolidated entities 1 43 Interest and dividend income 1 4 Interest expense 1 (49) Income (loss) before income taxes (92) Income tax expense (benefit) 1 (14) Net income (loss) (78) Add back: Depreciation, amortization and accretion 155 12 — 167 Expenses related to strategic alternatives review 7 — — 7 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 4 — — 4 (Gain) loss on license sales and exchanges, net (2) — — (2) Interest expense 1 49 Income tax expense (benefit) 1 (14) Adjusted EBITDA 2 $ 191 $ 31 $ — $ 269 Investments in unconsolidated entities 1 $ 478 Total assets 3 $ 10,516 Capital expenditures $ 114 $ 6 $ — $ 120 Three Months Ended or as of September 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 737 $ 57 $ (32) $ 762 Equipment and product sales 201 — — 201 Total operating revenues 938 57 (32) 963 System operations (excluding Depreciation, amortization and accretion reported below) 199 18 (32) 185 Cost of equipment and products 228 — — 228 Selling, general and administrative 324 9 — 333 Depreciation, amortization and accretion 148 11 — 159 (Gain) loss on asset disposals, net 1 — — 1 Operating income 38 19 — 57 Equity in earnings of unconsolidated entities 1 40 Interest and dividend income 1 3 Interest expense 1 (50) Income before income taxes 50 Income tax expense 1 27 Net income 23 Add back: Depreciation, amortization and accretion 148 11 — 159 Expenses related to strategic alternatives review 3 — — 3 (Gain) loss on asset disposals, net 1 — — 1 Interest expense 1 50 Income tax expense 1 27 Adjusted EBITDA 2 $ 190 $ 30 $ — $ 263 Investments in unconsolidated entities 1 $ 477 Total assets 3 $ 10,749 Capital expenditures $ 106 $ 5 $ — $ 111 Nine Months Ended or as of September 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 2,168 $ 175 $ (98) $ 2,245 Equipment and product sales 554 — — 554 Total operating revenues 2,722 175 (98) 2,799 System operations (excluding Depreciation, amortization and accretion reported below) 582 58 (98) 542 Cost of equipment and products 630 — — 630 Selling, general and administrative 953 24 — 977 Depreciation, amortization and accretion 466 33 — 499 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 13 1 — 14 (Gain) loss on license sales and exchanges, net 4 — — 4 Operating income (loss) (62) 59 — (3) Equity in earnings of unconsolidated entities 1 123 Interest and dividend income 1 9 Interest expense 1 (137) Income (loss) before income taxes (8) Income tax expense (benefit) 1 29 Net income (loss) (37) Add back: Depreciation, amortization and accretion 466 33 — 499 Expenses related to strategic alternatives review 26 2 — 28 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 13 1 — 14 (Gain) loss on license sales and exchanges, net 4 — — 4 Interest expense 1 137 Income tax expense (benefit) 1 29 Adjusted EBITDA 2 $ 583 $ 95 $ — $ 810 Capital expenditures $ 400 $ 15 $ — $ 415 Nine Months Ended or as of September 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 2,214 $ 170 $ (95) $ 2,289 Equipment and product sales 617 — — 617 Total operating revenues 2,831 170 (95) 2,906 System operations (excluding Depreciation, amortization and accretion reported below) 597 55 (95) 557 Cost of equipment and products 708 — — 708 Selling, general and administrative 995 25 — 1,020 Depreciation, amortization and accretion 456 34 — 490 (Gain) loss on asset disposals, net 14 — — 14 Operating income 61 56 — 117 Equity in earnings of unconsolidated entities 1 121 Interest and dividend income 1 8 Interest expense 1 (147) Income before income taxes 99 Income tax expense 1 56 Net income 43 Add back: Depreciation, amortization and accretion 456 34 — 490 Expenses related to strategic alternatives review 3 — — 3 (Gain) loss on asset disposals, net 14 — — 14 Interest expense 1 147 Income tax expense 1 56 Adjusted EBITDA 2 $ 534 $ 90 $ — $ 753 Capital expenditures $ 452 $ 10 $ — $ 462 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net income (loss) attributable to UScellular shareholders	$ (79)	$ 23	$ (44)	$ 40

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 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)	9 Months Ended
	Sep. 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 September 30, 2024 and December 31, 2023, its results of operations and changes in equity for the three and nine months ended September 30, 2024 and 2023, and its cash flows for the nine months ended September 30, 2024 and 2023. The Consolidated Statement of Comprehensive Income was not included because comprehensive income for the three and nine months ended September 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)	9 Months Ended
	Sep. 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. September 30, 2024 December 31, 2023 (Dollars in millions) Cash and cash equivalents $ 272 $ 150 Restricted cash included in Other current assets 16 29 Cash, cash equivalents and restricted cash in the statement of cash flows $ 288 $ 179

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 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 Nine Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues from contracts with customers: Retail service $ 669 $ 687 $ 2,014 $ 2,065 Other service 52 50 154 149 Service revenues from contracts with customers 721 737 2,168 2,214 Equipment sales 175 201 554 617 Total revenues from contracts with customers 1 896 938 2,722 2,831 Operating lease income 1 26 25 77 75 Total operating revenues $ 922 $ 963 $ 2,799 $ 2,906 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. September 30, 2024 December 31, 2023 (Dollars in millions) Contract assets $ 4 $ 4 Contract liabilities $ 311 $ 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 September 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 $ 124 2025 156 Thereafter 91 Total $ 371

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 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 September 30, 2024 December 31, 2023 Book Value Fair Value Book Value Fair Value (Dollars in millions) Long-term debt 2 $ 2,937 $ 2,868 $ 3,099 $ 2,611

Equipment Installment Plans (Ta

Equipment Installment Plans (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Equipment installment plan receivables	The following table summarizes equipment installment plan receivables. September 30, 2024 December 31, 2023 (Dollars in millions) Equipment installment plan receivables, gross $ 1,075 $ 1,151 Allowance for credit losses (80) (90) Equipment installment plan receivables, net $ 995 $ 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) 417 484 Equipment installment plan receivables, net $ 995 $ 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: September 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 $ 934 $ 68 $ 13 $ 5 $ 1,020 $ 977 $ 88 $ 16 $ 4 $ 1,085 Billed — current 34 3 1 — 38 35 5 2 1 43 Billed — past due 10 4 2 1 17 12 7 3 1 23 Total $ 978 $ 75 $ 16 $ 6 $ 1,075 $ 1,024 $ 100 $ 21 $ 6 $ 1,151 The balance of the equipment installment plan receivables as of September 30, 2024 on a gross basis by year of origination were as follows: 2021 2022 2023 2024 Total (Dollars in millions) Lowest Risk $ 1 $ 189 $ 395 $ 393 $ 978 Lower Risk — 8 26 41 75 Slight Risk — 1 4 11 16 Higher Risk — — 2 4 6 Total $ 1 $ 198 $ 427 $ 449 $ 1,075
Equipment installment plans allowance for credit losses	The write-offs, net of recoveries for the nine months ended September 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) $ 15 $ 34 $ 6 $ 54 Activity for the nine months ended September 30, 2024 and 2023, in the allowance for credit losses for equipment installment plan receivables was as follows: September 30, 2024 September 30, 2023 (Dollars in millions) Allowance for credit losses, beginning of period $ 90 $ 96 Bad debts expense 44 47 Write-offs, net of recoveries (54) (58) Allowance for credit losses, end of period $ 80 $ 85

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Earnings per share	The amounts used in computing basic and diluted earnings (loss) per share attributable to UScellular shareholders were as follows: Three Months Ended Nine Months Ended 2024 2023 2024 2023 (Dollars and shares in millions, except per share amounts) Net income (loss) attributable to UScellular shareholders $ (79) $ 23 $ (44) $ 40 Weighted average number of shares used in basic earnings (loss) per share 86 85 86 85 Effects of dilutive securities — 1 — 1 Weighted average number of shares used in diluted earnings (loss) per share 86 86 86 86 Basic earnings (loss) per share attributable to UScellular shareholders $ (0.92) $ 0.26 $ (0.51) $ 0.47 Diluted earnings (loss) per share attributable to UScellular shareholders $ (0.92) $ 0.26 $ (0.51) $ 0.47

Investments in Unconsolidated_2

Investments in Unconsolidated Entities (Tables)	9 Months Ended
	Sep. 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. September 30, 2024 December 31, 2023 (Dollars in millions) Equity method investments $ 464 $ 448 Measurement alternative method investments 5 4 Investments recorded using the net asset value practical expedient 9 9 Total investments in unconsolidated entities $ 478 $ 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 Nine Months Ended 2024 2023 2024 2023 (Dollars in millions) Revenues $ 1,878 $ 1,805 $ 5,541 $ 5,369 Operating expenses 1,465 1,420 4,293 4,138 Operating income 413 385 1,248 1,231 Other income (expense), net 1 (13) — (19) Net income $ 414 $ 372 $ 1,248 $ 1,212

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	9 Months Ended
	Sep. 30, 2024
Asset Retirement Obligation Disclosure [Abstract]
Asset retirement obligations	The results of the review and other changes in asset retirement obligations during the nine months ended September 30, 2024 were as follows: Asset Retirement Obligations (Dollars in millions) Balance at December 31, 2023 $ 367 Additional liabilities accrued 4 Revisions in estimated cash outflows 9 Disposition of assets (2) Accretion expense 15 Balance at September 30, 2024 $ 393

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 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. September 30, 2024 December 31, 2023 (Dollars in millions) Assets Cash and cash equivalents $ 49 $ 24 Accounts receivable 627 633 Inventory, net 4 4 Other current assets 17 30 Licenses 641 641 Property, plant and equipment, net 132 143 Operating lease right-of-use assets 49 48 Other assets and deferred charges 429 494 Total assets $ 1,948 $ 2,017 Liabilities Current liabilities $ 36 $ 37 Long-term operating lease liabilities 43 42 Other deferred liabilities and credits 28 29 Total liabilities 1 $ 107 $ 108 1 Total liabilities does not include amounts borrowed under the receivables securitization agreement. See Note 11 – Debt for additional information.

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Business Segment Information	Financial data for UScellular’s reportable segments for the three and nine month periods ended, or as of September 30, 2024 and 2023, is as follows. See Note 1 — Basis of Presentation for additional information. Three Months Ended or as of September 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 721 $ 59 $ (33) $ 747 Equipment and product sales 175 — — 175 Total operating revenues 896 59 (33) 922 System operations (excluding Depreciation, amortization and accretion reported below) 193 20 (33) 180 Cost of equipment and products 203 — — 203 Selling, general and administrative 316 8 — 324 Depreciation, amortization and accretion 155 12 — 167 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 4 — — 4 (Gain) loss on license sales and exchanges, net (2) — — (2) Operating income (loss) (109) 19 — (90) Equity in earnings of unconsolidated entities 1 43 Interest and dividend income 1 4 Interest expense 1 (49) Income (loss) before income taxes (92) Income tax expense (benefit) 1 (14) Net income (loss) (78) Add back: Depreciation, amortization and accretion 155 12 — 167 Expenses related to strategic alternatives review 7 — — 7 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 4 — — 4 (Gain) loss on license sales and exchanges, net (2) — — (2) Interest expense 1 49 Income tax expense (benefit) 1 (14) Adjusted EBITDA 2 $ 191 $ 31 $ — $ 269 Investments in unconsolidated entities 1 $ 478 Total assets 3 $ 10,516 Capital expenditures $ 114 $ 6 $ — $ 120 Three Months Ended or as of September 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 737 $ 57 $ (32) $ 762 Equipment and product sales 201 — — 201 Total operating revenues 938 57 (32) 963 System operations (excluding Depreciation, amortization and accretion reported below) 199 18 (32) 185 Cost of equipment and products 228 — — 228 Selling, general and administrative 324 9 — 333 Depreciation, amortization and accretion 148 11 — 159 (Gain) loss on asset disposals, net 1 — — 1 Operating income 38 19 — 57 Equity in earnings of unconsolidated entities 1 40 Interest and dividend income 1 3 Interest expense 1 (50) Income before income taxes 50 Income tax expense 1 27 Net income 23 Add back: Depreciation, amortization and accretion 148 11 — 159 Expenses related to strategic alternatives review 3 — — 3 (Gain) loss on asset disposals, net 1 — — 1 Interest expense 1 50 Income tax expense 1 27 Adjusted EBITDA 2 $ 190 $ 30 $ — $ 263 Investments in unconsolidated entities 1 $ 477 Total assets 3 $ 10,749 Capital expenditures $ 106 $ 5 $ — $ 111 Nine Months Ended or as of September 30, 2024 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 2,168 $ 175 $ (98) $ 2,245 Equipment and product sales 554 — — 554 Total operating revenues 2,722 175 (98) 2,799 System operations (excluding Depreciation, amortization and accretion reported below) 582 58 (98) 542 Cost of equipment and products 630 — — 630 Selling, general and administrative 953 24 — 977 Depreciation, amortization and accretion 466 33 — 499 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 13 1 — 14 (Gain) loss on license sales and exchanges, net 4 — — 4 Operating income (loss) (62) 59 — (3) Equity in earnings of unconsolidated entities 1 123 Interest and dividend income 1 9 Interest expense 1 (137) Income (loss) before income taxes (8) Income tax expense (benefit) 1 29 Net income (loss) (37) Add back: Depreciation, amortization and accretion 466 33 — 499 Expenses related to strategic alternatives review 26 2 — 28 Loss on impairment of licenses 136 — — 136 (Gain) loss on asset disposals, net 13 1 — 14 (Gain) loss on license sales and exchanges, net 4 — — 4 Interest expense 1 137 Income tax expense (benefit) 1 29 Adjusted EBITDA 2 $ 583 $ 95 $ — $ 810 Capital expenditures $ 400 $ 15 $ — $ 415 Nine Months Ended or as of September 30, 2023 Wireless Towers Intra-company eliminations UScellular Total (Dollars in millions) Operating revenues Service $ 2,214 $ 170 $ (95) $ 2,289 Equipment and product sales 617 — — 617 Total operating revenues 2,831 170 (95) 2,906 System operations (excluding Depreciation, amortization and accretion reported below) 597 55 (95) 557 Cost of equipment and products 708 — — 708 Selling, general and administrative 995 25 — 1,020 Depreciation, amortization and accretion 456 34 — 490 (Gain) loss on asset disposals, net 14 — — 14 Operating income 61 56 — 117 Equity in earnings of unconsolidated entities 1 121 Interest and dividend income 1 8 Interest expense 1 (147) Income before income taxes 99 Income tax expense 1 56 Net income 43 Add back: Depreciation, amortization and accretion 456 34 — 490 Expenses related to strategic alternatives review 3 — — 3 (Gain) loss on asset disposals, net 14 — — 14 Interest expense 1 147 Income tax expense 1 56 Adjusted EBITDA 2 $ 534 $ 90 $ — $ 753 Capital expenditures $ 452 $ 10 $ — $ 462 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) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($) segment	Sep. 30, 2023 USD ($)
Basis of Presentation [Line Items]
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 13 — Business Segment Information for additional information about UScellular's segments.
Number of reportable segments | segment	2
Noncash software license acquisitions | $	$ 8	$ 18
TDS | UScellular
Basis of Presentation [Line Items]
Ownership percentage	83%

Basis of Presentation - Cash, C

Basis of Presentation - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 272	$ 150
Restricted cash included in Other current assets	16	29
Cash, cash equivalents and restricted cash in the statement of cash flows	$ 288	$ 179	$ 185	$ 308

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of revenue
Revenue from contracts with customers	$ 896	$ 938	$ 2,722	$ 2,831
Operating lease income	26	25	77	75
Total operating revenues	922	963	2,799	2,906
Transferred over time
Disaggregation of revenue
Revenue from contracts with customers	721	737	2,168	2,214
Transferred over time | Retail service
Disaggregation of revenue
Revenue from contracts with customers	669	687	2,014	2,065
Transferred over time | Other service
Disaggregation of revenue
Revenue from contracts with customers	52	50	154	149
Transferred at point in time | Equipment sales
Disaggregation of revenue
Revenue from contracts with customers	$ 175	$ 201	$ 554	$ 617

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Contract Liabilities (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Contract assets	$ 4	$ 4
Contract liabilities	311	$ 331
Revenue recognized	$ 178

Revenue Recognition - Performan

Revenue Recognition - Performance Obligations (Details) $ in Millions	Sep. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation amount	$ 371
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation amount	$ 124
Expected timing of remaining performance obligation, period	3 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	$ 156
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	$ 91
Expected timing of remaining performance obligation, period

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Capitalized Contract Cost
Contract cost asset	$ 128		$ 128		$ 127
Amortization of contract cost assets	$ 21	$ 23	$ 64	$ 70

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Book Value
Financial Instruments
Long-term debt	$ 2,937	$ 3,099
Fair Value | Level 2
Financial Instruments
Long-term debt	$ 2,868	$ 2,611

Equipment Installment Plans - E

Equipment Installment Plans - EIP Receivables (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Equipment installment plan receivables, gross	$ 1,075	$ 1,151
Allowance for credit losses	(80)	(90)
Equipment installment plan receivables, net	995	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	$ 417	$ 484

Equipment Installment Plans - G

Equipment Installment Plans - Gross Receivables by Credit Category (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	$ 1,075	$ 1,151
2021	1
2022	198
2023	427
2024	449
Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	1,020	1,085
Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	38	43
Billed | Past Due
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	17	23
Lowest Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	978	1,024
2021	1
2022	189
2023	395
2024	393
Lowest Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	934	977
Lowest Risk | Billed | Current
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	34	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	75	100
2021	0
2022	8
2023	26
2024	41
Lower Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	68	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	16	21
2021	0
2022	1
2023	4
2024	11
Slight Risk | Unbilled
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	13	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	2	3
Higher Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Equipment installment plan receivables, gross	6	6
2021	0
2022	0
2023	2
2024	4
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	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Allowance for credit losses
Allowance for credit losses, beginning of period	$ 90
Allowance for credit losses, end of period	80
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	15
Write-offs, net of recoveries, originated in 2023	34
Write-offs, net of recoveries, originated in 2024	6
Write-offs, net of recoveries, Total	54	$ 58
Allowance for credit losses, beginning of period	90	96
Bad debts expense	44	47
Write-offs, net of recoveries	(54)	(58)
Allowance for credit losses, end of period	$ 80	$ 85

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 Rate	Sep. 30, 2023 Rate	Sep. 30, 2024 Rate	Sep. 30, 2023 Rate
Income Tax Disclosure [Abstract]
Effective tax rate	14.40%	53.10%	(340.30%)	56.40%

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliation (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share [Abstract]
Net income (loss) attributable to UScellular shareholders	$ (79)	$ 23	$ (44)	$ 40
Weighted average number of shares used in basic earnings per share (in shares)	86	85	86	85
Effects of dilutive securities (in shares)	0	1	0	1
Weighted average number of shares used in diluted earnings (loss) per share	86	86	86	86
Basic earnings (loss) per share attributable to UScellular shareholders	$ (0.92)	$ 0.26	$ (0.51)	$ 0.47
Diluted earnings (loss) per share attributable to UScellular shareholders	$ (0.92)	$ 0.26	$ (0.51)	$ 0.47

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	3		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		9 Months Ended
	Oct. 17, 2024 USD ($)	Sep. 30, 2024 USD ($) asset_group	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) asset_group	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Business divestiture agreement amount		$ 4,400		$ 4,400
Licenses		4,576		4,576		$ 4,693
Expenses related to strategic alternatives review		$ 7	$ 3	$ 28	$ 3
Asset groups | asset_group		2		2
Wireless spectrum licenses
Licenses		$ 586		$ 586
Subsequent event
License sale agreement amount	$ 1,000
Put/Call Agreement
Business divestiture agreement amount		106		106
Put/call amount, fair value		6		6
Maximum
Amount of debt assumed under a business divestiture agreement		$ 2,000		$ 2,000

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($) license	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) license	Sep. 30, 2023 USD ($)	Jun. 30, 2024 license	Dec. 31, 2023 USD ($)
Licenses
FCC Licenses, number of accounting units | license	12		12		2
Loss on impairment of licenses	$ 136	$ 0	$ 136	$ 0
Licenses	$ 4,576		$ 4,576			$ 4,693
Maximum
Licenses
Wireless spectrum license fair value exceeds carrying value	80%		80%
Minimum
Licenses
Wireless spectrum license fair value exceeds carrying value	9%		9%
High-band spectrum
Licenses
Licenses	$ 161		$ 161

Investments in Unconsolidated_3

Investments in Unconsolidated Entities - Schedule of Investments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 464		$ 464		$ 448
Measurement alternative method investments	5		5		4
Investments recorded using the net asset value practical expedient	9		9		9
Total investments in unconsolidated entities	478	$ 477	478	$ 477	$ 461
Schedule of Equity Method Investments [Line Items]
Revenues	922	963	2,799	2,906
Operating expenses	1,012	906	2,802	2,789
Operating income	(90)	57	(3)	117
Net income	(78)	23	(37)	43
Equity method investments
Schedule of Equity Method Investments [Line Items]
Revenues	1,878	1,805	5,541	5,369
Operating expenses	1,465	1,420	4,293	4,138
Operating income	413	385	1,248	1,231
Other income (expense), net	1	(13)	0	(19)
Net income	$ 414	$ 372	$ 1,248	$ 1,212

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Asset Retirement Obligation Disclosure [Abstract]
Balance at beginning of year	$ 367
Additional liabilities accrued	4
Revisions in estimated cash outflows	9
Disposition of assets	(2)
Accretion expense	15
Balance at end of year	$ 393

Debt - Term Loan Agreements (De

Debt - Term Loan Agreements (Details) $ in Millions	Oct. 31, 2024 USD ($)
Term loan agreements | Subsequent event
Debt Instrument [Line Items]
Amount repaid	$ 40

Debt - Receivables Securitizati

Debt - Receivables Securitization Agreement (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Equipment installment plan receivables	$ 1,075	$ 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	$ 132
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	Sep. 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	Sep. 30, 2024		Dec. 31, 2023		Sep. 30, 2023
Assets
Cash and cash equivalents	$ 272		$ 150
Accounts receivable	871		900
Inventory, net	161		199
Other current assets	21		36
Licenses	4,576		4,693
Property, plant and equipment, net	2,504		2,576
Operating lease right-of-use assets	912		915
Other assets and deferred charges	619		690
Assets	10,516	[1]	10,750	[1]	$ 10,749
Liabilities
Current liabilities	909		901
Long-term operating lease liabilities	813		831
Other deferred liabilities and credits	579		565
Consolidated Variable Interest Entities
Assets
Cash and cash equivalents	49		24
Accounts receivable	627		633
Inventory, net	4		4
Other current assets	17		30
Licenses	641		641
Property, plant and equipment, net	132		143
Operating lease right-of-use assets	49		48
Other assets and deferred charges	429		494
Assets	1,948		2,017
Liabilities
Current liabilities	36		37
Long-term operating lease liabilities	43		42
Other deferred liabilities and credits	28		29
Total liabilities	$ 107		$ 108
[1]The consolidated total assets as of September 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,047 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 September 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $24 million and $26 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 12 — Variable Interest Entities for additional information.

Variable Interest Entities - Na

Variable Interest Entities - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Variable Interest Entity [Line Items]
Investments in unconsolidated entities, maximum exposure	$ 5		$ 6
Capital contributions, loans or advances	295	$ 276
USCC EIP LLC
Variable Interest Entity [Line Items]
Capital contributions, loans or advances	$ 253	$ 244

Business Segment Information (D

Business Segment Information (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2024		Sep. 30, 2023	Sep. 30, 2024		Sep. 30, 2023	Dec. 31, 2023
Segment Reporting Information [Line Items]
Total operating revenues	$ 922		$ 963	$ 2,799		$ 2,906
Selling, general and administrative	324		333	977		1,020
Depreciation, amortization and accretion	167		159	499		490
Loss on impairment of licenses	136		0	136		0
(Gain) loss on asset disposals, net	4		1	14		14
(Gain) loss on license sales and exchanges, net	(2)		0	4		0
Operating income	(90)		57	(3)		117
Equity in earnings of unconsolidated entities	43		40	123		121
Interest and dividend income	4		3	9		8
Interest expense	(49)		(50)	(137)		(147)
Income (loss) before income taxes	(92)		50	(8)		99
Income tax expense (benefit)	(14)		27	29		56
Net income (loss)	(78)		23	(37)		43
Depreciation, amortization and accretion	167		159	499		490
Expenses related to strategic alternatives review	7		3	28		3
Loss on impairment of licenses	136		0	136		0
(Gain) loss on asset disposals, net	4		1	14		14
(Gain) loss on license sales and exchanges, net	(2)		0	4		0
Interest expense	49		50	137		147
Income tax expense (benefit)	(14)		27	29		56
Adjusted EBITDA	269		263	810		753
Investments in unconsolidated entities	478		477	478		477	$ 461
Assets	10,516	[1]	10,749	10,516	[1]	10,749	$ 10,750	[1]
Capital expenditures	120		111	415		462
Service
Segment Reporting Information [Line Items]
Total operating revenues	747		762	2,245		2,289
Cost of goods and services	180		185	542		557
Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	175		201	554		617
Cost of goods and services	203		228	630		708
Intra-company eliminations
Segment Reporting Information [Line Items]
Total operating revenues	(33)		(32)	(98)		(95)
Selling, general and administrative	0		0	0		0
Depreciation, amortization and accretion	0		0	0		0
Loss on impairment of licenses	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	0		0
Loss on impairment of licenses	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)	(98)		(95)
Cost of goods and services	(33)		(32)	(98)		(95)
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	896		938	2,722		2,831
Selling, general and administrative	316		324	953		995
Depreciation, amortization and accretion	155		148	466		456
Loss on impairment of licenses	136			136
(Gain) loss on asset disposals, net	4		1	13		14
(Gain) loss on license sales and exchanges, net	(2)			4
Operating income	(109)		38	(62)		61
Depreciation, amortization and accretion	155		148	466		456
Expenses related to strategic alternatives review	7		3	26		3
Loss on impairment of licenses	136			136
(Gain) loss on asset disposals, net	4		1	13		14
(Gain) loss on license sales and exchanges, net	(2)			4
Adjusted EBITDA	191		190	583		534
Capital expenditures	114		106	400		452
Wireless Segment | Operating Segments | Service
Segment Reporting Information [Line Items]
Total operating revenues	721		737	2,168		2,214
Cost of goods and services	193		199	582		597
Wireless Segment | Operating Segments | Equipment and product sales
Segment Reporting Information [Line Items]
Total operating revenues	175		201	554		617
Cost of goods and services	203		228	630		708
Towers Segment | Operating Segments
Segment Reporting Information [Line Items]
Total operating revenues	59		57	175		170
Selling, general and administrative	8		9	24		25
Depreciation, amortization and accretion	12		11	33		34
Loss on impairment of licenses	0			0
(Gain) loss on asset disposals, net	0		0	1		0
(Gain) loss on license sales and exchanges, net	0			0
Operating income	19		19	59		56
Depreciation, amortization and accretion	12		11	33		34
Expenses related to strategic alternatives review	0		0	2		0
Loss on impairment of licenses	0			0
(Gain) loss on asset disposals, net	0		0	1		0
(Gain) loss on license sales and exchanges, net	0			0
Adjusted EBITDA	31		30	95		90
Capital expenditures	6		5	15		10
Towers Segment | Operating Segments | Service
Segment Reporting Information [Line Items]
Total operating revenues	59		57	175		170
Cost of goods and services	20		18	58		55
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 September 30, 2024 and December 31, 2023, include assets held by consolidated variable interest entities (VIEs) of $1,047 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 September 30, 2024 and December 31, 2023, include certain liabilities of consolidated VIEs of $24 million and $26 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of UScellular. See Note 12 — Variable Interest Entities for additional information.