Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions		Sep. 30, 2020	Dec. 31, 2019
Accounts receivable
Customer and agent allowances		$ 69	$ 74
Other allowances		2	2
Other intangible assets
Other intangible assets accumulated amortization		$ 183	$ 167
TDS shareholders’ equity
Authorized shares (in shares)		290,000,000	290,000,000
Issued shares (in shares)		133,000,000	133,000,000
Outstanding shares (in shares)		114,000,000	115,000,000
Par value per share (in dollars per share)		$ 0.01	$ 0.01
Variable Interest Entities VIEs
Total assets	[1]	$ 11,895	$ 10,781
Series A Common Shares
TDS shareholders’ equity
Authorized shares (in shares)		25,000,000	25,000,000
Issued shares (in shares)		7,000,000	7,000,000
Outstanding shares (in shares)		7,000,000	7,000,000
Common Shares
TDS shareholders’ equity
Authorized shares (in shares)		265,000,000	265,000,000
Issued shares (in shares)		126,000,000	126,000,000
Outstanding shares (in shares)		107,000,000	108,000,000
Par value per share (in dollars per share)		$ 0.01	$ 0.01
Treasury shares at cost (in shares)		19,000,000	18,000,000
Consolidated Variable Interest Entity
Variable Interest Entities VIEs
Total assets		$ 1,780	$ 1,799
Total liabilities		84	82
Consolidated Variable Interest Entity | No recourse
Variable Interest Entities VIEs
Total liabilities		19	20
Consolidated Variable Interest Entity | Assets held
Variable Interest Entities VIEs
Total assets		$ 1,070	$ 915

[1] The consolidated total assets as of September 30, 2020 and December 31, 2019, include assets held by consolidated variable interest entities (VIEs) of $1,070 million and $915 million, respectively, which are not available to be used to settle the obligations of TDS. The consolidated total liabilities as of September 30, 2020 and December 31, 2019, include certain liabilities of consolidated VIEs of $19 million and $20 million, respectively, for which the creditors of the VIEs have no recourse to the general credit of TDS. See Note 10 — Variable Interest Entities for additional information.