Acquisitions Divestitures and Exchanges (Tables)

12 Months Ended

Dec. 31, 2012

Business Acquisition Purchase Price Allocation [Abstract]

Acquisitions, Divestitures and Exchanges

					Allocation of Purchase Price
			PurchasePrice (1)		Goodwill (2)		Licenses		Intangible Assets Subject to Amortization (3)		Net Tangible Assets(Liabilities)
(Dollars in thousands)
2012
U.S. Cellular licenses			$	122,690	$	-	$	122,690	$	-	$	-
TDS Telecom HMS business				46,126		20,364		-		20,300		5,462
	Total		$	168,816	$	20,364	$	122,690	$	20,300	$	5,462
2011
U.S. Cellular licenses			$	4,406	$	-	$	4,406	$	-	$	-
U.S. Cellular business (4)(5)				24,572		-		15,592		2,252		6,728
TDS Telecom HMS business				95,865		68,107		-		28,300		(542)
Non-Reportable segment business				983		515		15,220		3,194		(17,946)
	Total		$	125,826	$	68,622	$	35,218	$	33,746	$	(11,760)
(1)		Cash amounts paid for acquisitions may differ from the purchase price due to cash acquired in the transactions and the timing of cash payments related to the respective transactions.
(2)		In 2012, the entire amount of Goodwill was amortizable for income tax purposes. In 2011, $0.7 million of acquired Goodwill was amortizable for income tax purposes.
(3)		The weighted average amortization period for Intangible assets subject to amortization was 8.1 years in 2012 and 8.0 years in 2011.
(4)		Includes only the acquired interest and does not include amounts attributable to U.S. Cellular’s pre-existing noncontrolling interest described above in this Note 7.
(5)		Licenses, Intangible assets subject to amortization and a portion of Net tangible assets (liabilities) are included in amounts reported as Assets held for sale in the Consolidated Balance Sheet as of December 31, 2011.

Divestiture financial impacts

Business divestiture financial impacts

(Dollars in thousands)			Expected Period of Realization/ Incurrence (1)		Projected Range				Actual Amount Incurred Year Ended December 31, 2012
(Gain) loss on sale of business and other exit costs, net
	Proceeds from Sprint
		Purchase price		2013	$	(480,000)	$	(480,000)	$	-
		Reimbursement of transition and exit costs		2013-2014		(150,000)		(200,000)		-
	Net assets transferred			2013		150,000		170,000		-
	Non-cash charges for the write-off and write-down of property under construction and related assets			2012-2013		5,000		15,000		10,672
	Employee related costs including severance, retention and outplacement			2012-2014		15,000		25,000		12,609
	Contract termination costs			2012-2014		125,000		175,000		59
	Transaction costs			2012-2013		3,000		5,000		1,137
		Total (Gain) loss on sale of business and other exit costs, net			$	(332,000)	$	(290,000)	$	24,477
Depreciation, amortization and accretion expense
	Incremental depreciation, amortization and accretion, net of salvage values (2)			2012-2014		150,000		210,000		20,058
Other Operating expenses
	Non-cash charges for the write-off and write-down of various operating assets and liabilities			2013		-		10,000		-
(Increase) decrease in Operating income					$	(182,000)	$	(70,000)	$	44,535
(1)		Represents the estimated period in which a substantial majority of such amounts will be realized or incurred.
(2)		Represents incremental depreciation, amortization and accretion anticipated to be recorded in the specified time periods as a result of revising the useful life of certain assets and revising the settlement dates of certain asset retirement obligations in conjunction with the Divestiture Transaction. Specifically, for the years indicated, this is estimated depreciation, amortization and accretion recorded on assets and liabilities of the Divestiture Markets after the November 6, 2012 transaction date less depreciation, amortization and accretion that would have been recorded on such assets and liabilities in the normal course, absent the Divestiture Transaction.

(Dollars in thousands)		BalanceNovember 6, 2012		Costs Incurred		Cash Settlements		Non-cash Settlements		Adjustments		Balance December 31, 2012
Accrued compensation
	Employee related costs including severance, retention, outplacement	$	-	$	12,609	$	(304)	$	-	$	-	$	12,305
Other current liabilities
	Contract termination costs	$	-	$	59	$	(29)	$	-	$	-	$	30

Assets and Liabilities held for sale

			Current Assets		Licenses		Goodwill		Other Intangible Assets		Property, Plant and Equipment		Total Assets Held for Sale		Liabilities Held for Sale (1)
(Dollars in thousands)
2012
Divestiture Transaction			$	-	$	140,599	$	19,474	$	-	$	-	$	160,073	$	19,594
Bolingbrook Customer Care Center (2)				-		-		-		-		3,169		3,169		-
	Total		$	-	$	140,599	$	19,474	$	-	$	3,169	$	163,242	$	19,594
2011
U.S. Cellular wireless market			$	4,179	$	31,920	$	-	$	4,611	$	8,937	$	49,647	$	1,051
(1)		Liabilities held for sale primarily consisted of Current liabilities in 2011 and Customer deposits and deferred revenues in 2012.
(2)		Effective January 1, 2013, U.S. Cellular transferred its Bolingbrook Customer Care Center operations to an existing third party vendor.