Asset Retirement Obligations

12 Months Ended

Dec. 31, 2022

Asset Retirement Obligation [Abstract]

Note 11 Asset Retirement Obligations

UScellular is subject to asset retirement obligations associated with its leased cell sites, switching office sites, retail store sites and office locations. Asset retirement obligations generally include obligations to restore leased land, towers, retail store and office premises to their pre-lease conditions. These obligations are included in Other deferred liabilities and credits in the Consolidated Balance Sheet.

In 2022 and 2021, UScellular performed a review of the assumptions and estimated future costs related to asset retirement obligations. The results of the review and other changes in asset retirement obligations during 2022 and 2021, were as follows:


	2022		2021
(Dollars in millions)
Balance at beginning of year	$	315	$	249
Additional liabilities accrued	4		9
Revisions in estimated cash outflows	11		42
Disposition of assets	(1)		(1)
Accretion expense	17		16

Balance at end of year	$	346	$	315