v3.23.2
Revenue Recognition
 6 Months Ended
Jun. 30, 2023
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
June 30,		Six Months Ended
June 30,
2023202220232022
(Dollars in millions)
Revenues from contracts with customers:
Retail service$686 $700 $1,378 $1,402 
Inbound roaming8 18 17 39 
Other service41 42 82 84 
Service revenues from contracts with customers735 760 1,477 1,525 
Equipment sales197 244 415 467 
Total revenues from contracts with customers932 1,004 1,892 1,992 
Operating lease income25 23 50 45 
Total operating revenues$957 $1,027 $1,942 $2,037 
Contract Balances
The following table provides balances for contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet, and contract liabilities from contracts with customers, which are recorded in Customer deposits and deferred revenues and Other deferred liabilities and credits in the Consolidated Balance Sheet.
 June 30, 2023December 31, 2022
(Dollars in millions) 
Contract assets$5 $5 
Contract liabilities$341 $349 

Revenue recognized related to contract liabilities existing at January 1, 2023 was $152 million for the six months ended June 30, 2023.

Transaction price allocated to the remaining performance obligations
The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when wireless services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of June 30, 2023 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 2023$173 
2024151 
Thereafter92 
Total
$416 
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 $126 million at June 30, 2023, and $131 million at December 31, 2022, 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 $23 million and $47 million for the three and six months ended June 30, 2023, respectively, and $24 million and $49 million for the three and six months ended June 30, 2022, respectively, and was included in Selling, general and administrative expenses.