Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Reconciliation of cash, cash equivalents and restricted cash

The following table provides a reconciliation of Cash and cash equivalents and restricted cash reported in the Consolidated Balance Sheet to the total of the amounts in the Consolidated Statement of Cash Flows.

December 31,	2023		2022
(Dollars in millions)
Cash and cash equivalents	$	150	$	273
Restricted cash included in Other current assets	29		35
Cash, cash equivalents and restricted cash in the statement of cash flows	$	179	$	308

Implementation costs

Implementation costs related to UScellular's cloud-hosted arrangements, which are recorded in Prepaid expenses and Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:

December 31,	2023		2022
(Dollars in millions)
Implementation costs, gross	$	89	$	89
Accumulated amortization	(65)		(47)
Implementation costs, net	$	24	$	42