Asset Retirement Obligations

12 Months Ended

Dec. 31, 2023

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 2023 and 2022, 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 2023 and 2022, were as follows:


	2023		2022
(Dollars in millions)
Balance at beginning of year	$	346	$	315
Additional liabilities accrued	8		4
Revisions in estimated cash outflows	(3)		11
Disposition of assets	(3)		(1)
Accretion expense	19		17

Balance at end of year	$	367	$	346