DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2019

Revenue, Initial Application Period Cumulative Effect Transition [Line Items]

Schedule of cumulative effect of adoption of revenue standard

The cumulative effect of initially applying the new revenue standard to all open contracts as of January 1, 2019 is as follows:

	January 1, 2019
	Beginning Balance			Impact of Adoption			Beginning balance, as adjusted
Assets
EIP receivables, net	$	22,165		$	256		$	22,421
Prepaid expenses and other current assets		12,609			7,661			20,270
Deferred income taxes		10,746			(1,431	)		9,315
Other assets		23,648			620			24,268
Liabilities and Shareholders’ Deficit
Customer deposits and unearned revenue	$	16,995		$	1,971		$	18,966
Other current liabilities and accrued expenses		143,435			750			144,185
Total shareholders’ deficit		(33,616	)		4,385			(29,231	)

Additionally, financial statement results as reported under the new revenue standard as compared to the previous revenue standard for the year ended December 31, 2019 are as follows. Adoption of the new revenue standard had no impact on cash from or used in operating, financing or investing activities in our Consolidated Statements of Cash Flows. 

	Year Ended December 31, 2019
	Previous Revenue Standard			Impact of Adoption			New Revenue Standard
Revenues
Wireless service revenues	$	461,734		$	(4,542	)	$	457,192
Wireline service revenues		69,481			(164	)		69,317
Equipment sales		153,256			4,250			157,506
Non-subscriber ILD and other revenues		10,389			(477	)		9,912
Total revenues		694,860			(933	)		693,927
Operating expenses
Cost of equipment sales		164,508			35			164,543
Sales and marketing		95,744			(12,602	)		83,142
Other operating expenses		417,584			—			417,584
Total operating expenses		677,836			(12,567	)		665,269
Operating income		17,024			11,634			28,658
Other expenses, net		(45,432	)		—			(45,432	)
Income tax benefit		44,120			(3,324	)		40,796
Net income		15,712			8,310			24,022
Less: Net income attributable to noncontrolling interests		(17,002	)		(4,142	)		(21,144	)
Net (loss) income attributable to Trilogy International Partners Inc.	$	(1,290	)	$	4,168		$	2,878
Net (loss) income attributable to Trilogy International Partners Inc. per share:
Basic	$	(0.02	)	$	0.07		$	0.05
Diluted	$	(0.02	)	$	0.07		$	0.05

	As of December 31, 2019
	Previous Revenue Standard			Impact of Adoption			New Revenue Standard
Assets
EIP receivables, net	$	29,128		$	2,622		$	31,750
Prepaid expenses and other current assets		13,219			12,350			25,569
Deferred income taxes		78,032			(4,816	)		73,216
Other assets		25,054			6,492			31,546
Liabilities and Shareholders’ Deficit
Customer deposits and unearned revenue	$	17,262		$	2,975		$	20,237
Other current liabilities and accrued expenses		122,753			859			123,612
Total shareholders’ deficit		(20,606	)		12,814			(7,792	)