Acquisitions, Divestitures and Exchanges (Tables)

3 Months Ended

Mar. 31, 2014


(Dollars in thousands)			Expected Period of Recognition		Projected Range				Cumulative Amount Recognized as of March 31, 2014		Actual Amount Recognized Three Months Ended March 31, 2014		Actual Amount Recognized Three Months Ended March 31, 2013
(Gain) loss on sale of business and other exit costs, net
	Proceeds from Sprint
		Purchase price		2013	$	(480,000)	$	(480,000)	$	(480,000)	$	-	$	-
		Sprint Cost Reimbursement		2013-2015		(120,000)		(175,000)		(92,272)		(44,631)		-
	Net assets transferred			2013		213,593		213,593		213,593		-		-
	Non-cash charges for the write-off and write-down of property under construction and related assets			2012-2014		10,000		15,000		11,018		343		222
	Employee related costs including severance, retention and outplacement			2012-2014		12,000		18,000		14,200		(62)		3,050
	Contract termination costs			2012-2015		100,000		130,000		96,671		37,087		2,900
	Transaction costs			2012-2014		5,000		7,000		5,774		209		918
		Total (Gain) loss on sale of business and other exit costs, net			$	(259,407)	$	(271,407)	$	(231,016)	$	(7,054)	$	7,090

Depreciation, amortization and accretion expense
	Incremental depreciation, amortization and accretion, net of salvage values			2012-2014		210,000		220,000		211,656		13,085		38,046
(Increase) decrease in Operating income					$	(49,407)	$	(51,407)	$	(19,360)	$	6,031	$	45,136

		As a result of the transaction, U.S. Cellular recognized the following amounts in the Consolidated Balance Sheet:

					Three Months Ended March 31, 2014
(Dollars in thousands)			Balance December 31, 2013		Costs Incurred		Cash Settlements (1)		Adjustments (2)		Balance March 31, 2014
Accrued compensation
	Employee related costs including severance, retention, outplacement		$	2,053	$	169	$	(701)	$	(231)	$	1,290
Other current liabilities
	Contract termination costs		$	13,992	$	12,673	$	(5,950)	$	792	$	21,507
Other deferred liabilities and credits
	Contract termination costs		$	30,849	$	24,073	$	(1,924)	$	(8,614)	$	44,384

(1)		Cash settlement amounts are included in either the Net income or changes in Other assets and liabilities line items as part of Cash flows from operating activities on the Consolidated Statement of Cash Flows.
(2)		Adjustment to liability represents changes to previously accrued amounts.