News Details

TDS Reports Second Quarter 2010 Results

08/05/2010
U.S. Cellular revises 2010 financial guidance

CHICAGO, Aug 05, 2010 /PRNewswire via COMTEX/ --

Note: Comparisons are year over year unless otherwise noted.

2Q 2010 Highlights

Enterprise/TDS Corporate

  • Operating revenues were $1.2 billion.
  • Repurchased 568,297 TDS Special Common Shares for $16.3 million.

Wireless/U.S. Cellular

  • 7,000 retail net additions, reflecting a gain of 29,000 prepaid customers and a loss of 22,000 postpaid customers.
  • Service revenues were $972.6 million.
  • 33 percent increase in data revenues to $215.3 million, representing 22 percent of total service revenues.
  • Retail service ARPU (average revenue per unit) was $46.81 compared to $46.82.
  • Retail postpaid churn remained low at 1.4 percent; postpaid customers comprised 94 percent of retail customers.
  • Expanded 3G network to cover approximately 98 percent of customers.
  • 5 percent increase in cell sites in service to 7,416.

Wireline/TDS Telecom

  • 13 percent increase in ILEC high-speed data customers.
  • 26 percent increase in ILEC high-speed data revenues, representing 21 percent of ILEC revenues.
  • ILEC equivalent access lines remained stable at 779,200, due in part to acquisitions; ILEC physical access lines decreased 4 percent to 525,000.
  • Managed IP stations (ILEC and CLEC) grew to 19,700 from 7,600.
  • Approved for $114.5 million in Broadband Stimulus projects, receiving $85.9 million in federal grants and providing $28.6 million of capital expenditures over the next several years.

As previously announced, TDS will hold a teleconference Aug. 5 at 9:30 a.m. CDT. Interested parties may listen to the call live by accessing the Conference Calls page of www.teldta.com.

Telephone and Data Systems, Inc. (NYSE: TDS, TDS.S) reported operating revenues of $1

232.2 million for the second quarter of 2010, a decrease of less than 1 percent from $1,242.1 million in the comparable period one year ago. Net income attributable to TDS shareholders and related diluted earnings per share were $40.3 million and $0.38, respectively, for the second quarter of 2010, compared to $66.4 million and $0.60, respectively, in the comparable period one year ago.

"While our results reflect the intense wireless and wireline competition and the ongoing consumer and business economic uncertainty, we achieved a number of positive performance results in the quarter," said LeRoy T. Carlson, Jr., TDS president and CEO. "Our focus on high-quality data experiences led to significant data revenue increases at U.S. Cellular and TDS Telecom. We achieved reduced postpaid and prepaid wireless churn, and churn among TDS Telecom's Triple Play customers--who represent nearly one quarter of the residential customer base--remains very low.

"U.S. Cellular continued to add high-demand smartphones and data-optimized devices to its lineup. The increase in data use and resulting data revenues is helping to offset lower voice revenues from value-priced plans. U.S. Cellular's prepaid additions in the quarter reflect the popularity of our prepaid plans that include data. U.S. Cellular recently substantially completed its 3G network. In July, we launched the first of several high-demand Android(TM)-powered phones that will come this year. While spending on major strategic initiatives is impacting profitability, the company is making progress on these efforts. One early success is that we implemented systems to provide more customized service and product recommendations in our retail stores and customer care centers.

"TDS Telecom continued to respond to changing customer needs and market conditions with very competitive offerings that led to increased revenues and profitability in the quarter. Residential customers are responding well to our competitive broadband offerings, and to bundles of voice, broadband and video services. While TDS Telecom's commercial business continues to be affected by cautious spending by business customers due to the slow economy, the company is benefiting from cost reductions and from the inclusion of its recently acquired managed services operation.

"TDS' financial position remains strong, and we are committed to funding the investments to support future growth in our businesses."

Guidance

Guidance for the year ending Dec. 31, 2010 as of Aug. 5, 2010 is provided below, compared to previous guidance provided on May 10, 2010. There can be no assurance that final results will not differ materially from this guidance.

 
Current guidance     Previous guidance
                                        ----------------     -----------------
    U.S. Cellular 2010 guidance as of
     Aug. 5, 2010 is as follows:

     Service revenue               $3,925-$4,000 million $3,975-$4,075 million
     Adjusted OIBDA (1)                $800-$850 million     $850-$950 million
     Operating income                  $200-$250 million     $250-$350 million
     Depreciation, amortization and
      accretion (2)                 Approx. $600 million             Unchanged

     Capital expenditures           Approx. $600 million             Unchanged


                                        Current guidance     Previous guidance
                                        ----------------     -----------------
    TDS Telecom (ILEC and CLEC) 2010
     guidance as of Aug. 5, 2010 is
     as follows:

    Operating revenues                 $760-$790 million             Unchanged
     Adjusted OIBDA (1)                $250-$275 million             Unchanged
     Operating income                   $80-$105 million             Unchanged
     Depreciation, amortization and
      accretion (2)                 Approx. $170 million             Unchanged

     Capital expenditures (3)       Approx. $155 million             Unchanged

    (1)  Adjusted OIBDA is defined as operating income excluding the effects
         of: depreciation, amortization and accretion (OIBDA); the net gain or
         loss on asset disposals (if any); and the loss on impairment of
         assets (if any).  This measure also may be commonly referred to by
         management as operating cash flow. This measure should not be
         confused with cash flows from operating activities, which is a
         component of the consolidated statement of cash flows.
    (2)  The 2010 estimated results include estimated losses on disposals of
         assets, but does not include an estimate for losses on impairment of
         assets, since these cannot be predicted.
    (3)  The capital expenditure guidance does not include amounts awarded to
         TDS Telecom through the Broadband Stimulus programs under the
         American Recovery and Reinvestment Act.

The foregoing guidance represents the views of management as of Aug. 5, 2010, and should not be assumed to be accurate as of any other date. TDS undertakes no legal duty to update such information, whether as a result of new information, future events or otherwise.

Stock repurchase summary

The following represents repurchases of TDS Common Shares and TDS Special Common Shares.

 
 Cost (in
     Repurchase Period     # Shares   millions)
     -----------------     --------   ---------
     2010 (second quarter)    568,297        $16.3

     2010 (first quarter)     510,902        $14.8

     2009 (full year)       6,374,741       $176.6

     2008 (full year)       5,861,822       $199.6
                            ---------       ------
     Total                 13,315,762       $407.3
                           ==========       ======

Conference call information

TDS will hold a conference call on Aug. 5, 2010 at 9:30 a.m. CDT.

Before the call, certain financial and statistical information to be discussed during the call will be posted to the Conference Calls page of www.teldta.com. The call will be archived on the Conference Calls page of www.teldta.com.

About TDS

Telephone and Data Systems, Inc. (TDS), a Fortune 500(R) company, provides wireless, local and long-distance telephone, and broadband services to approximately 7.3 million customers in 36 states through its business units, U.S. Cellular (wireless) and TDS Telecom (wireline). Founded in 1969 and headquartered in Chicago, TDS employed 12,300 people as of June 30, 2010.

Visit www.teldta.com for comprehensive financial information, including earnings releases, quarterly and annual filings, shareholder information and more.

About U.S. Cellular

United States Cellular Corporation, the nation's sixth-largest wireless carrier, provides a comprehensive range of wireless products and services, excellent customer support and a high-quality network to approximately 6.1 million customers in 26 states. The Chicago-based company employed 8,900 full-time equivalent associates as of June 30, 2010.

Safe Harbor Statement Under the Private Securities Litigation Reform Act of 1995: All information set forth in this news release, except historical and factual information, represents forward-looking statements. This includes all statements about the company's plans, beliefs, estimates and expectations. These statements are based on current estimates, projections and assumptions, which involve certain risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements. Important factors that may affect these forward-looking statements include, but are not limited to: The ability of the company to successfully grow its markets; the overall economy; competition; the access to and pricing of unbundled network elements; the ability to obtain or maintain roaming arrangements with other carriers; the state and federal telecommunications regulatory environment; the value of assets and investments; adverse changes in the ratings afforded TDS and U.S. Cellular debt securities by accredited ratings organizations; industry consolidation; advances in telecommunications technology; uncertainty of access to the capital markets; pending and future litigation; changes in income tax rates, laws, regulations or rulings; acquisitions/divestitures of properties and/or licenses; and changes in customer growth rates, average monthly revenue per unit, churn rates, roaming revenue and terms, the availability of handset devices, or the mix of products and services offered by U.S. Cellular and TDS Telecom. Investors are encouraged to consider these and other risks and uncertainties that are discussed in the Form 8-K used by TDS to furnish this press release to the SEC, which are incorporated by reference herein.

For more information about TDS and its subsidiaries, visit:

TDS: www.teldta.com

U.S. Cellular: www.uscellular.com

TDS Telecom: www.tdstelecom.com

      United States Cellular Corporation
      Summary Operating Data


    Quarter Ended                  6/30/2010    3/31/2010    12/31/2009
                                   ---------    ---------    ----------
    Total population
      Consolidated markets (1)   90,468,000  90,468,000   89,712,000
      Consolidated operating
       markets (1)               46,546,000  46,546,000   46,306,000
    Market penetration at end
     of period
      Consolidated markets (2)          6.8%        6.8%         6.8%
      Consolidated operating
       markets (2)                     13.2%       13.2%        13.3%
    All customers
      Total at end of period      6,144,000   6,147,000    6,141,000
      Gross additions               349,000     358,000      399,000
      Net additions (losses)         (3,000)      6,000       10,000
    Retail customers
      Total at end of period      5,775,000   5,768,000    5,744,000
      Gross additions               307,000     305,000      354,000
      Net retail additions
       (losses) (3)                   7,000      24,000       39,000
        Net postpaid additions
         (losses)                   (22,000)     (9,000)      26,000
        Net prepaid additions
         (losses)                    29,000      33,000       13,000
    Service revenues
     components (000s)
      Voice and other retail
       service                     $648,565    $663,759     $677,107
      Data service                  215,271     201,280      189,759
                                    -------     -------      -------
      Total retail service         $863,836    $865,039     $866,866
      Inbound roaming                60,902      51,942       61,728
      Other                          47,838      48,027       56,814
                                     ------      ------       ------
    Total service revenues
     (000s) (4)                    $972,576    $965,008     $985,408

      Divided by average
       customers (000s)               6,151       6,137        6,139
      Divided by three months in
       each quarter                       3           3            3
                                        ---         ---          ---

    Average monthly revenue
     per unit (5)                    $52.71      $52.41       $53.51
      Voice and other retail
       service (5)                   $35.14      $36.05       $36.77
      Data service (5)               $11.67      $10.93       $10.30
                                     ------      ------       ------
      Total retail service (5)       $46.81      $46.98       $47.07

      Inbound roaming (5)             $3.30       $2.82        $3.35
      Other (5)                       $2.60       $2.61        $3.09
    Postpaid churn rate (6)             1.4%        1.4%         1.6%
    Capital expenditures
     (000s)                        $133,500    $121,500     $189,000
    Cell sites in service             7,416       7,310        7,279




    Quarter Ended                         9/30/2009          6/30/2009
                                          ---------          ---------
    Total population
      Consolidated markets (1)          85,118,000        83,726,000
      Consolidated operating
       markets (1)                      46,306,000        46,306,000
    Market penetration at end
     of period
      Consolidated markets (2)                 7.2%              7.4%
      Consolidated operating
       markets (2)                            13.2%             13.3%
    All customers
      Total at end of period             6,131,000         6,155,000
      Gross additions                      386,000           317,000
      Net additions (losses)               (24,000)          (88,000)
    Retail customers
      Total at end of period             5,705,000         5,711,000
      Gross additions                      351,000           286,000
      Net retail additions
       (losses) (3)                         (6,000)          (59,000)
        Net postpaid additions
         (losses)                            8,000           (32,000)
        Net prepaid additions
         (losses)                          (14,000)          (27,000)
    Service revenues
     components (000s)
      Voice and other retail
       service                            $690,576          $708,847
      Data service                         174,286           161,955
                                           -------           -------
      Total retail service                $864,862          $870,802
      Inbound roaming                       68,767            62,223
      Other                                 50,289            41,323
                                            ------            ------
    Total service revenues
     (000s) (4)                           $983,918          $974,348

      Divided by average
       customers (000s)                      6,138             6,199
      Divided by three months in
       each quarter                              3                 3
                                               ---               ---

    Average monthly revenue
     per unit (5)                           $53.43            $52.39
      Voice and other retail
       service (5)                          $37.51            $38.11
      Data service (5)                       $9.46             $8.71
                                             -----             -----
      Total retail service (5)              $46.97            $46.82

      Inbound roaming (5)                    $3.73             $3.35
      Other (5)                              $2.73             $2.22
    Postpaid churn rate (6)                    1.7%              1.7%
    Capital expenditures
     (000s)                               $128,900           $91,200
    Cell sites in service                    7,161             7,043



    (1)     Used only to calculate market penetration of consolidated
    markets and consolidated operating markets, respectively, which is
    calculated by dividing customers by the total market population
    (without duplication of population in overlapping markets).
    (2)     Calculated by dividing the number of wireless customers at
    the end of the period by the total population of consolidated
    markets
    and consolidated operating markets, respectively, as estimated by
    Claritas.
    (3)     Calculated by adding net postpaid additions (losses) and net
    prepaid additions (losses).
    (4)     U.S. Cellular adjusted previously reported service revenues
    for the three months ended March 31, 2010 and all quarterly periods
    in
     2009.  Previously reported service revenues for the quarterly period
     ended March 31, 2010 and for the quarterly periods ended
    December 31, September 30, and June 30, 2009 (as reported in U.S.
    Cellular's Form 8-K filed on May 10, 2010 for all such periods),
    were $965.2 million, $984.9 million, $983.4 million and $974.1
    million, respectively.
    (5)     Calculated by dividing the components of service revenues by
    the average customers and number of months in the quarter.
    (6)     Calculated by dividing the total postpaid customer
    disconnects during the quarter by the average postpaid customer base
    for the
    quarter.


                                             TDS Telecom
                                        Summary Operating Data


    Quarter Ended                   6/30/2010   3/31/2010    12/31/2009
                                    ---------   ---------    ----------
     TDS Telecom
     ILEC
        Equivalent access lines (1) 779,200   778,700     775,900
        Physical access lines (2)   525,000   530,400     536,300
        High-speed data customers
         (3)                        223,200   217,400     208,300
        Long-distance customers     369,100   365,600     362,800
        Managed IP stations (4)       2,700     2,300       1,900
        Capital expenditures (000s) $28,200   $20,200     $26,900
     CLEC
        Equivalent access lines (1) 343,100   349,300     355,900
        High-speed data customers
         (3)                         35,000    36,000      36,900
        Managed IP stations (4)      17,000    14,300      12,000
        Capital expenditures (000s)  $5,400    $3,200      $6,800



    Quarter Ended                         9/30/2009           6/30/2009
                                          ---------           ---------
     TDS Telecom
     ILEC
        Equivalent access lines (1)       772,700           775,800
        Physical access lines (2)         539,400           548,000
        High-speed data customers
         (3)                              202,100           197,100
        Long-distance customers           356,500           354,100
        Managed IP stations (4)             1,500             1,200
        Capital expenditures (000s)       $23,800           $26,200
     CLEC
        Equivalent access lines (1)       364,100           372,300
        High-speed data customers
         (3)                               37,600            38,700
        Managed IP stations (4)             9,600             6,400
        Capital expenditures (000s)        $4,700            $5,700


    (1)     Sum of physical access lines and high-capacity data lines,
    adjusted to estimate the equivalent number of physical access lines
    in terms of
    capacity, plus the number of managed IP stations.
    (2)     Individual circuits connecting customers to a telephone
    company's central office facilities.
    (3)     The number of customers provided high-capacity data circuits
    via various technologies, including digital subscriber line ("DSL"),
    managed
    Internet Protocol ("Managed IP") and dedicated Internet circuit
    technologies.
    (4)     The number of telephone handsets providing communications
    using packet networking technology.


                        Telephone and Data Systems, Inc.
                Consolidated Statement of Operations Highlights
                          Three Months Ended June 30,
     (Unaudited, dollars and shares in thousands, except per share amounts)



                                                  2010   2009 (1)
                                                  ----    -------
    Operating revenues
      U.S. Cellular                         $1,029,893  $1,042,143
      TDS Telecom                              199,206     195,960
      All Other (2)                              3,120       3,967
                                                 -----       -----
                                             1,232,219   1,242,070
                                             ---------   ---------
    Operating expenses
      U.S. Cellular
        Expenses excluding depreciation,
         amortization
          and accretion                        820,684     761,917
        Depreciation, amortization and
         accretion                             144,455     138,777
        Loss on asset disposals, net             1,250       2,611
                                               966,389     903,305
                                               -------     -------
      TDS Telecom
        Expenses excluding depreciation,
         amortization
          and accretion                        131,565     134,898
        Depreciation, amortization and
         accretion                              43,149      41,663
        Loss on asset disposals, net               (68)        402
                                                   ---         ---
                                               174,646     176,963
                                               -------     -------
      All Other (2)
        Expenses excluding depreciation and
         amortization                            2,117       5,283
        Depreciation and amortization            2,654       3,072
        Loss on asset disposals, net                32           8
                                                 4,803       8,363
                                                 -----       -----

          Total operating expenses           1,145,838   1,088,631
                                             ---------   ---------
    Operating income (loss)
      U.S. Cellular                             63,504     138,838
      TDS Telecom                               24,560      18,997
      All Other (2)                             (1,683)     (4,396)
                                                ------      ------
                                                86,381     153,439
                                                ------     -------
    Investment and other income (expense)
      Equity in earnings of unconsolidated
       entities                                 25,997      18,363
      Interest and dividend income               2,674       2,902
      Interest expense                         (29,265)    (32,534)
      Other, net                                (1,929)        (25)
                                                ------         ---
          Total investment and other income
           (expense)                            (2,523)    (11,294)
                                                ------     -------
    Income before income taxes                  83,858     142,145
      Income tax expense                        31,469      55,242
                                                ------      ------
    Net income                                  52,389      86,903
      Less: Net income attributable to
       noncontrolling
        interests, net of tax                  (12,102)    (20,539)
                                               -------     -------
    Net income attributable to TDS
     shareholders                               40,287      66,364
      Preferred dividend requirement               (12)        (13)
                                                   ---         ---
    Net income available to common
     shareholders                              $40,275     $66,351
                                               =======     =======

    Basic weighted average shares
     outstanding                               105,520     110,741
    Basic earnings per share attributable
     to
      TDS shareholders                           $0.38       $0.60

    Diluted weighted average shares
     outstanding                               105,907     110,971
    Diluted earnings per share
     attributable to
      TDS shareholders                           $0.38       $0.60



                                                      Increase/
                                                      (Decrease)
                                                      ---------
                                                Amount             Percent
                                                ------             -------
    Operating revenues
      U.S. Cellular                              $(12,250)               (1)%
      TDS Telecom                                   3,246                 2 %
      All Other (2)                                  (847)              (21)%
                                                     ----
                                                   (9,851)               (1)%
                                                   ------
    Operating expenses
      U.S. Cellular
        Expenses excluding depreciation,
         amortization
          and accretion                            58,767                 8 %
        Depreciation, amortization and
         accretion                                  5,678                 4 %
        Loss on asset disposals, net               (1,361)              (52)%
                                                   63,084                 7 %
                                                   ------
      TDS Telecom
        Expenses excluding depreciation,
         amortization
          and accretion                            (3,333)               (2)%
        Depreciation, amortization and
         accretion                                  1,486                 4 %
        Loss on asset disposals, net                 (470)           >(100)%
                                                     ----
                                                   (2,317)               (1)%
                                                   ------
      All Other (2)
        Expenses excluding depreciation and
         amortization                              (3,166)              (60)%
        Depreciation and amortization                (418)              (14)%
        Loss on asset disposals, net                   24              >100%
                                                   (3,560)              (43)%
                                                   ------

          Total operating expenses                 57,207                 5 %
                                                   ------
    Operating income (loss)
      U.S. Cellular                               (75,334)              (54)%
      TDS Telecom                                   5,563                29 %
      All Other (2)                                 2,713                62 %
                                                    -----
                                                  (67,058)              (44)%
                                                  -------
    Investment and other income (expense)
      Equity in earnings of unconsolidated
       entities                                     7,634                42 %
      Interest and dividend income                   (228)               (8)%
      Interest expense                              3,269                10 %
      Other, net                                   (1,904)             >100%
                                                   ------
          Total investment and other income
           (expense)                                8,771                78 %
                                                    -----
    Income before income taxes                    (58,287)              (41)%
      Income tax expense                          (23,773)              (43)%
                                                  -------
    Net income                                    (34,514)              (40)%
      Less: Net income attributable to
       noncontrolling
        interests, net of tax                       8,437                41 %
                                                    -----
    Net income attributable to TDS
     shareholders                                 (26,077)              (39)%
      Preferred dividend requirement                    1                 8 %
                                                      ---
    Net income available to common
     shareholders                                $(26,076)              (39)%
                                                 ========

    Basic weighted average shares
     outstanding                                   (5,221)               (5)%
    Basic earnings per share attributable
     to
      TDS shareholders                             $(0.22)              (37)%

    Diluted weighted average shares
     outstanding                                   (5,064)               (5)%
    Diluted earnings per share
     attributable to
      TDS shareholders                             $(0.22)              (37)%


    (1)     Amounts have been adjusted.  See "Revision of Prior Period
    Amounts" section for additional details.
    (2)     Consists of a non-reportable segment (Suttle-Straus
    printing and distribution operations), corporate operations,
    intercompany eliminations and corporate investments.


                        Telephone and Data Systems, Inc.
                 Consolidated Statement of Operations Highlights
                            Six Months Ended June 30,
     (Unaudited, dollars and shares in thousands, except per share amounts)



                                                  2010   2009 (1)
                                                  ----    -------
    Operating revenues
      U.S. Cellular                         $2,053,750  $2,096,487
      TDS Telecom                              394,711     395,262
      All Other (2)                              6,193       8,547
                                                 -----       -----
                                             2,454,654   2,500,296
                                             ---------   ---------
    Operating expenses
      U.S. Cellular
        Expenses excluding depreciation,
         amortization
           and accretion                     1,618,508   1,556,069
        Depreciation, amortization and
         accretion                             287,688     276,655
        Loss on asset disposals, net             6,426       6,556
                                                 -----       -----
                                             1,912,622   1,839,280
                                             ---------   ---------
      TDS Telecom
        Expenses excluding depreciation,
         amortization
          and accretion                        257,430     265,643
        Depreciation, amortization and
         accretion                              86,572      83,526
        Loss on asset disposals, net               277         617
                                                   ---         ---
                                               344,279     349,786
                                               -------     -------
      All Other (2)
        Expenses excluding depreciation and
         amortization                            4,047      11,641
        Depreciation and amortization            5,387       6,324
        Loss on asset disposals, net               (58)         18
                                                   ---         ---
                                                 9,376      17,983
                                                 -----      ------

          Total operating expenses           2,266,277   2,207,049
                                             ---------   ---------
    Operating income (loss)
      U.S. Cellular                            141,128     257,207
      TDS Telecom                               50,432      45,476
      All Other  (2)                            (3,183)     (9,436)
                                                ------      ------
                                               188,377     293,247
                                               -------     -------
    Investment and other income (expense)
      Equity in earnings of unconsolidated
       entities                                 50,900      43,700
      Interest and dividend income               5,115       4,974
      Interest expense                         (58,223)    (63,044)
      Other, net                                (2,119)        474
                                                ------         ---
        Total investment and other income
         (expense)                              (4,327)    (13,896)
                                                ------     -------
    Income before income taxes                 184,050     279,351
      Income tax expense                        69,392      97,081
                                                ------      ------
    Net income                                 114,658     182,270
      Less: Net income attributable to
       noncontrolling
        interests,  net of tax                 (25,957)    (41,809)
                                               -------     -------
    Net income attributable to TDS
     shareholders                               88,701     140,461
      Preferred dividend requirement               (25)        (26)
                                                   ---         ---
    Net income available to common
     shareholders                              $88,676    $140,435
                                               =======    ========

    Basic weighted average shares
     outstanding                               105,728     111,486
    Basic earnings per share attributable
     to TDS
      shareholders                               $0.84       $1.26

    Diluted weighted average shares
     outstanding                               106,071     111,698
    Diluted earnings per share
     attributable to TDS
      shareholders                               $0.83       $1.25



                                                        Increase/
                                                        (Decrease)
                                                        ---------
                                                 Amount              Percent
                                                 ------              -------
    Operating revenues
      U.S. Cellular                               $(42,737)              (2)%
      TDS Telecom                                     (551)                -
      All Other (2)                                 (2,354)             (28)%
                                                    ------
                                                   (45,642)              (2)%
                                                   -------
    Operating expenses
      U.S. Cellular
        Expenses excluding depreciation,
         amortization
           and accretion                            62,439                 4%
        Depreciation, amortization and
         accretion                                  11,033                 4%
        Loss on asset disposals, net                  (130)              (2)%
                                                      ----
                                                    73,342                 4%
                                                    ------
      TDS Telecom
        Expenses excluding depreciation,
         amortization
          and accretion                             (8,213)              (3)%
        Depreciation, amortization and
         accretion                                   3,046                 4%
        Loss on asset disposals, net                  (340)             (55)%
                                                      ----
                                                    (5,507)              (2)%
                                                    ------
      All Other (2)
        Expenses excluding depreciation and
         amortization                               (7,594)             (65)%
        Depreciation and amortization                 (937)             (15)%
        Loss on asset disposals, net                   (76)          >(100)%
                                                       ---
                                                    (8,607)             (48)%
                                                    ------

          Total operating expenses                  59,228                 3%
                                                    ------
    Operating income (loss)
      U.S. Cellular                               (116,079)             (45)%
      TDS Telecom                                    4,956                11%
      All Other  (2)                                 6,253                66%
                                                     -----
                                                  (104,870)             (36)%
                                                  --------
    Investment and other income (expense)
      Equity in earnings of unconsolidated
       entities                                      7,200                16%
      Interest and dividend income                     141                 3%
      Interest expense                               4,821                 8%
      Other, net                                    (2,593)          >(100)%
                                                    ------
        Total investment and other income
         (expense)                                   9,569                69%
                                                     -----
    Income before income taxes                     (95,301)             (34)%
      Income tax expense                           (27,689)             (29)%
                                                   -------
    Net income                                     (67,612)             (37)%
      Less: Net income attributable to
       noncontrolling
        interests,  net of tax                      15,852                38%
                                                    ------
    Net income attributable to TDS
     shareholders                                  (51,760)             (37)%
      Preferred dividend requirement                     1                 4%
                                                       ---
    Net income available to common
     shareholders                                 $(51,759)             (37)%
                                                  ========

    Basic weighted average shares
     outstanding                                    (5,758)              (5)%
    Basic earnings per share attributable
     to TDS
      shareholders                                  $(0.42)             (33)%

    Diluted weighted average shares
     outstanding                                    (5,627)              (5)%
    Diluted earnings per share
     attributable to TDS
      shareholders                                  $(0.42)             (34)%


    (1)     Amounts have been adjusted.  See "Revision of Prior Period
    Amounts" section for additional details.
    (2)     Consists of a non-reportable segment (Suttle-Straus
    printing and distribution operations), corporate operations,
    intercompany
    eliminations and corporate investments.


                                Telephone and Data Systems, Inc.
                              Consolidated Balance Sheet Highlights
                                (Unaudited, dollars in thousands)

                                             ASSETS



                                                   June 30,   December 31,
                                                         2010  2009 (1)
                                                         ----   -------
    Current assets
      Cash and cash equivalents                      $378,477   $670,992
      Short-term investments                          379,227    113,275
      Accounts receivable from customers and other    498,356    515,443
      Inventory                                       124,810    156,987
      Other current assets                            185,377    190,974
                                                      -------    -------
                                                    1,566,247  1,647,671
                                                    ---------  ---------

    Investments
      Licenses                                      1,453,526  1,443,025
      Goodwill                                        718,635    707,840
      Other intangible assets                          28,693     26,589
      Investments in unconsolidated entities          200,352    203,799
      Long-term investments                           107,506          -
      Other investments                                 9,447      9,785
                                                        -----      -----
                                                    2,518,159  2,391,038
                                                    ---------  ---------

    Property, plant and equipment, net
      U.S. Cellular                                 2,571,340  2,601,338
      TDS Telecom                                     863,033    880,378
      Other                                            28,368     26,129
                                                       ------     ------
                                                    3,462,741  3,507,845
                                                    ---------  ---------

    Other assets and deferred charges                  63,281     65,759
                                                       ------     ------

    Total assets                                   $7,610,428 $7,612,313
                                                   ========== ==========


    (1)     Amounts have been adjusted. See "Revision of Prior Period
    Amounts" section for additional details.


                                  Telephone and Data Systems, Inc.
                               Consolidated Balance Sheet Highlights
                                 (Unaudited, dollars in thousands)



                                LIABILITIES AND STOCKHOLDERS' EQUITY




                                                      June 30,    December 31,
                                                             2010   2009 (1)
                                                             ----    -------

    Current liabilities
      Current portion of long-term debt                    $2,038      $2,509
      Accounts payable                                    312,527     347,348
      Customer deposits and deferred revenues             169,513     164,451
      Accrued interest                                     12,208      12,227
      Accrued taxes                                        84,346      62,568
      Accrued compensation                                 71,722      93,524
      Other current liabilities                            98,467     117,081
                                                           ------     -------
                                                          750,821     799,708

    Deferred liabilities and credits
      Net deferred income tax liability                   492,657     517,762
      Other deferred liabilities and credits              393,485     373,862

    Long-term debt                                      1,492,500   1,492,908

    Noncontrolling interests with redemption
     features                                                 746         727

    Equity
      TDS shareholders' equity
        Series A Common, Special Common and Common
         Shares,
          par value $.01                                    1,270       1,270
        Capital in excess of par value                  2,098,380   2,088,807
        Special Common and Common Treasury shares, at
         cost                                            (706,987)   (681,649)
        Accumulated other comprehensive loss               (3,139)     (2,710)
        Retained earnings                               2,420,862   2,358,580
                                                        ---------   ---------
          Total TDS shareholders' equity                3,810,386   3,764,298

      Preferred shares                                        831         832
      Noncontrolling interests                            669,002     662,216
                                                          -------     -------

        Total equity                                    4,480,219   4,427,346


    Total liabilities and equity                       $7,610,428  $7,612,313
                                                       ==========  ==========


    (1)     Amounts have been adjusted. See "Revision of Prior Period
    Amounts" section for additional details.


                                 Telephone and Data Systems, Inc.
                                     Balance Sheet Highlights
                                           June 30, 2010
                                 (Unaudited, dollars in thousands)


                                      U.S.           TDS          TDS
                                    Cellular       Telecom      Corporate
                                    --------       -------      & Other
                                                                -------
    Cash and cash equivalents           $232,853        $33,190     $112,434
    Affiliated cash investments                -        333,562
    Short-term investments               135,798         97,510      145,919
    Notes receivable-affiliates                -                       8,809
                                             ---                       -----
                                        $368,651       $464,262     $267,162
                                        ========       ========     ========

    Licenses, goodwill and
     other intangibles                $1,941,939       $450,330    $(191,415)
    Investment in
     unconsolidated entities             163,518          3,650       40,200
    Long-term and other
     investments                          45,130          1,927       69,896
                                          ------          -----       ------
                                      $2,150,587       $455,907     $(81,319)
                                      ==========       ========     ========

    Property, plant and
     equipment, net                   $2,571,340       $863,033      $28,368
                                      ==========       ========      =======

    Notes payable-affiliates      $            -         $8,809     $333,562
                                ===          ===         ======     ========

    Long-term debt
      Current portion                        $86           $391       $1,561
      Non-current portion                867,880          2,081      622,539
                                         -------          -----      -------
                                        $867,966         $2,472     $624,100
                                        ========         ======     ========

    Preferred shares              $            -   $          -         $831
                                ===          === ===        ===         ====




                                   Intercompany                TDS
                                   Eliminations           Consolidated
                                   ------------           ------------
    Cash and cash equivalents       $           -                 $378,477
    Affiliated cash investments          (333,562)                       -
    Short-term investments                      -                  379,227
    Notes receivable-affiliates            (8,809)                       -
                                           ------                      ---
                                        $(342,371)                $757,704
                                        =========                 ========

    Licenses, goodwill and
     other intangibles              $           -               $2,200,854
    Investment in
     unconsolidated entities               (7,016)                 200,352
    Long-term and other
     investments                                -                  116,953
                                              ---                  -------
                                          $(7,016)              $2,518,159
                                          =======               ==========

    Property, plant and
     equipment, net                 $           -               $3,462,741
                                  ===         ===               ==========

    Notes payable-affiliates            $(342,371)          $            -
                                        =========         ===          ===

    Long-term debt
      Current portion               $           -                   $2,038
      Non-current portion                       -                1,492,500
                                              ---                ---------
                                    $           -               $1,494,538
                                  ===         ===               ==========

    Preferred shares                $           -                     $831
                                  ===         ===                     ====



                        Telephone and Data Systems, Inc.
             Schedule of Cash and Cash Equivalents and Investments
                       (Unaudited, dollars in thousands)

    In an effort to improve investment returns, during the second quarter
    of 2010, TDS elected to use a portion
     of its cash balance to directly purchase U.S. treasury securities and
     securities insured by the Federal
    Deposit Insurance Corporation ("FDIC"), as opposed to investing in
    money market funds.  The maturity
    dates of such direct investments were staggered in order to maintain
    cash balances and liquidity at
    targeted levels.  TDS also continues to invest in certificates of
    deposit that are insured by the FDIC.  The
    following table presents TDS' cash and cash equivalents; and
    investments in U.S. treasury securities,
    commercial paper and certificates of deposit at June 30, 2010 and
    December 31, 2009.

                                    June 30,      December 31,
                                          2010             2009
                                          ----             ----

     Cash and cash equivalents        $378,477         $670,992
                                      ========         ========
     Amounts included in short-term
      investments
       U.S. treasury securities        180,732                -
       Certificates of deposit (1)      97,614          113,275
       Commercial paper (2)            100,881                -
                                       -------               --
                                      $379,227         $113,275
                                      ========         ========
     Amounts included in long-term
      investments (3)
       U.S. treasury securities         30,181                -
       Commercial paper (2)             77,325                -
                                        ------               --
                                      $107,506   $            -
                                      ======== ===           ==



    (1)     TDS' investments in certificates of deposits are insured by
    the FDIC.
    (2)     TDS' investments in commercial paper are insured by the FDIC
    under its Temporary Liquidity
    Guarantee Program.
    (3)     TDS' long-term investments have maturity dates between July
    2011 and December 2012.


                                        TDS Telecom Highlights
                                     Three Months Ended June 30,
                                  (Unaudited, dollars in thousands)



                                                      2010     2009
                                                      ----     ----
    Local Telephone Operations
      Operating revenues
        Voice                                      $45,738  $46,879
        Data                                        31,993   25,491
        Network access                              66,951   67,118
        Miscellaneous                                9,576    8,720
                                                      ----     ----
                                                   154,258  148,208
                                                    ------   ------
      Operating expenses
        Cost of services and products (excluding
          Depreciation, amortization and accretion
          expense reported below)                   49,302   48,406
        Selling, general and administrative
         expenses                                   44,167   45,083
        Depreciation, amortization and accretion    36,847   35,302
        Loss on asset disposals, net                  (228)     283
                                                      ----       --
                                                   130,088  129,074
                                                    ------   ------

      Operating income                             $24,170  $19,134
                                                   -------  -------

    Competitive Local Exchange Carrier
     Operations
        Revenues                                   $47,325  $50,093
                                                   -------  -------

        Expenses (excluding Depreciation,
         amortization
          and accretion expense reported below)     40,473   43,750
        Depreciation, amortization and accretion     6,302    6,361
        Loss on asset disposals, net                   160      119
                                                        --       --
                                                    46,935   50,230
                                                     -----    -----

      Operating income (loss)                         $390    $(137)
                                                       ---    -----

    Intercompany revenues                          $(2,377) $(2,341)
    Intercompany expenses                           (2,377)  (2,341)
                                                    ------   ------
                                                         -        -
                                                        --       --

    Total TDS Telecom operating income             $24,560  $18,997
                                                   =======  =======



                                                    Increase (Decrease)
                                                    -------------------
                                                   Amount            Percent
                                                   ------            -------
    Local Telephone Operations
      Operating revenues
        Voice                                       $(1,141)           (2)%
        Data                                          6,502             26%
        Network access                                 (167)             -
        Miscellaneous                                   856             10%
                                                         --
                                                      6,050              4%
                                                       ----
      Operating expenses
        Cost of services and products (excluding
          Depreciation, amortization and accretion
          expense reported below)                       896              2%
        Selling, general and administrative
         expenses                                      (916)           (2)%
        Depreciation, amortization and accretion      1,545              4%
        Loss on asset disposals, net                   (511)       >(100)%
                                                       ----
                                                      1,014              1%
                                                       ----

      Operating income                               $5,036             26%
                                                     ------

    Competitive Local Exchange Carrier
     Operations
        Revenues                                    $(2,768)           (6)%
                                                    -------

        Expenses (excluding Depreciation,
         amortization
          and accretion expense reported below)      (3,277)           (7)%
        Depreciation, amortization and accretion        (59)           (1)%
        Loss on asset disposals, net                     41             34%
                                                         --
                                                     (3,295)           (7)%
                                                     ------

      Operating income (loss)                          $527          >100%
                                                        ---

    Intercompany revenues                              $(36)           (2)%
    Intercompany expenses                               (36)           (2)%
                                                        ---
                                                          -
                                                         --

    Total TDS Telecom operating income               $5,563             29%
                                                     ======



          TDS Telecom Highlights
          Six Months Ended June 30,
          (Unaudited, dollars in thousands)



                                                      2010      2009
                                                      ----      ----
    Local Telephone Operations
      Operating revenues
        Voice                                      $90,296   $95,457
        Data                                        60,291    50,551
        Network access                             134,893   134,949
        Miscellaneous                               18,934    17,438
                                                     -----     -----
                                                   304,414   298,395
                                                    ------    ------
      Operating expenses
        Cost of services and products (excluding
          Depreciation, amortization and accretion
          expense reported below)                   95,794    96,090
        Selling, general and administrative
         expenses                                   85,904    86,112
        Depreciation, amortization and accretion    73,905    71,388
        Loss on asset disposals, net                    32       421
                                                        --        --
                                                   255,635   254,011
                                                    ------    ------

      Operating income                             $48,779   $44,384
                                                   -------   -------

    Competitive Local Exchange Carrier
     Operations
        Revenues                                   $95,068  $101,282
                                                   -------  --------

        Expenses (excluding Depreciation,
         amortization
          and accretion expense reported below)     80,503    87,856
        Depreciation, amortization and accretion    12,667    12,138
        Loss on asset disposals, net                   245       196
                                                        --        --
                                                    93,415   100,190
                                                     -----    ------

      Operating income                              $1,653    $1,092
                                                    ------    ------

    Intercompany revenues                          $(4,771)  $(4,415)
    Intercompany expenses                           (4,771)   (4,415)
                                                    ------    ------
                                                         -         -
                                                        --        --

    Total TDS Telecom operating income             $50,432   $45,476
                                                   =======   =======



                                                    Increase (Decrease)
                                                    -------------------
                                                   Amount            Percent
                                                   ------            -------
    Local Telephone Operations
      Operating revenues
        Voice                                       $(5,161)           (5)%
        Data                                          9,740             19%
        Network access                                  (56)             -
        Miscellaneous                                 1,496              9%
                                                       ----
                                                      6,019              2%
                                                       ----
      Operating expenses
        Cost of services and products (excluding
          Depreciation, amortization and accretion
          expense reported below)                      (296)             -
        Selling, general and administrative
         expenses                                      (208)             -
        Depreciation, amortization and accretion      2,517              4%
        Loss on asset disposals, net                   (389)          (92)%
                                                       ----
                                                      1,624              1%
                                                       ----

      Operating income                               $4,395             10%
                                                     ------

    Competitive Local Exchange Carrier
     Operations
        Revenues                                    $(6,214)           (6)%
                                                    -------

        Expenses (excluding Depreciation,
         amortization
          and accretion expense reported below)      (7,353)           (8)%
        Depreciation, amortization and accretion        529              4%
        Loss on asset disposals, net                     49             25%
                                                         --
                                                     (6,775)           (7)%
                                                     ------

      Operating income                                 $561             51%
                                                        ---

    Intercompany revenues                             $(356)           (8)%
    Intercompany expenses                              (356)           (8)%
                                                       ----
                                                          -
                                                         --

    Total TDS Telecom operating income               $4,956             11%
                                                     ======



                                         Telephone and Data Systems, Inc.

                                       Consolidated Statement of Cash Flows
                                                   (Unaudited)


                                                    Six Months Ended
                                                        June 30,
                                                        --------
                                                2010               2009 (1)
                                                ----                -------

                                               (Dollars in thousands)
    Cash flows from operating
     activities
      Net income                            $114,658                $182,270
      Add (deduct) adjustments to
       reconcile net income to net cash
       flows
        from operating activities
          Depreciation, amortization and
           accretion                         379,647                 366,505
          Bad debts expense                   39,633                  42,761
          Stock-based compensation expense    16,743                  14,394
          Deferred income taxes, net         (28,881)                 18,882
          Equity in earnings of
           unconsolidated entities           (50,900)                (43,700)
          Distributions from unconsolidated
           entities                           48,740                  13,239
          Loss on asset disposals, net         6,645                   7,191
          Other operating activities           3,381                   2,125
        Changes in assets and liabilities
         from operations
          Accounts receivable                (20,985)                (68,283)
          Inventory                           32,177                  (9,928)
          Accounts payable                   (35,572)                (63,963)
          Customer deposits and deferred
           revenues                            4,217                  (5,151)
          Accrued taxes                       24,209                  60,406
          Accrued interest                       102                     513
          Other assets and liabilities       (31,468)                (73,300)
                                             -------                 -------
                                             502,346                 443,961
                                             -------                 -------

    Cash flows from investing
     activities
      Additions to property, plant and
       equipment                            (317,950)               (290,821)
      Cash paid for acquisitions and
       licenses                              (28,264)                (15,042)
      Cash paid for investments             (385,000)               (109,055)
      Cash received for investments           15,661                       -
      Other investing activities               1,479                   2,040
                                               -----                   -----
                                            (714,074)               (412,878)
                                            --------                --------

    Cash flows from financing
     activities
      Repayment of long-term debt             (1,280)                 (1,655)
      TDS Common Shares and Special
       Common Shares reissued for benefit
       plans,
        net of tax payments                      845                     743
      U.S. Cellular Common Shares
       reissued for benefit plans, net of
       tax payments                              144                    (405)
      Repurchase of TDS Special Common
       Shares                                (31,092)                (86,565)
      Repurchase of U.S. Cellular Common
       Shares                                (21,423)                (19,332)
      Dividends paid                         (23,732)                (23,814)
      Payment of debt issuance costs               -                  (9,959)
      Distributions to noncontrolling
       interests                              (4,314)                 (3,417)
      Other financing activities                  65                     769
                                                 ---                     ---
                                             (80,787)               (143,635)
                                             -------                --------

    Net decrease in cash and cash
     equivalents                            (292,515)               (112,552)

    Cash and cash equivalents
      Beginning of period                    670,992                 777,309
                                             -------                 -------
      End of period                         $378,477                $664,757
                                            ========                ========


    (1)     Amounts have been adjusted. See "Revision of Prior Period
    Amounts" section for additional details.


                         Telephone and Data Systems, Inc.
                       Financial Measures and Reconciliations
                        (Unaudited, dollars in thousands)


                                           U.S.             TDS Telecom
     Three Months Ended June 30, 2010    Cellular                 (1)
     --------------------------------     --------         ------------

       Operating revenues               $1,029,893              $199,206
       Deduct:
         U.S. Cellular equipment sales
          revenue                           57,317
                                            ------
           Service revenues               $972,576

       Operating income                    $63,504               $24,560
       Add:
         Depreciation, amortization and
          accretion                        144,455                43,149
         (Gain) Loss on asset disposals      1,250                   (68)
                                             -----                   ---
           Adjusted OIBDA (3)(6)          $209,209               $67,641
                                          ========               =======

           Adjusted OIBDA margin (4)          21.5%                 34.0%

                                           U.S.
                                         Cellular           TDS Telecom
     Three Months Ended June 30, 2009        (7)               (1)(7)
     --------------------------------   ---------          ------------

       Operating revenues               $1,042,143              $195,960
       Deduct:
         U.S. Cellular equipment sales
          revenue                           67,795
                                            ------
           Service revenues               $974,348

       Operating income                   $138,838               $18,997
       Add (Deduct):
         Depreciation, amortization and
          accretion                        138,777                41,663
         Loss on asset disposals             2,611                   402
                                             -----                   ---
           Adjusted OIBDA (3)(6)          $280,226               $61,062
                                          ========               =======

           Adjusted OIBDA margin (4)          28.8%                 31.2%


                                            TDS Consolidated
                                            ----------------
     Three Months Ended June 30,              2010                  2009
     ---------------------------              ----                  ----

       Cash flows from operating
        activities                        $291,686              $220,711
       Deduct:
         Capital expenditures              171,328               125,585
                                           -------               -------
           Free cash flow (5)             $120,358               $95,126
                                          ========               =======



                                         All Other  Consolidated
     Three Months Ended June 30, 2010        (2)        Total
     --------------------------------   ----------      -----

       Operating revenues                   $3,120    $1,232,219
       Deduct:
         U.S. Cellular equipment sales
          revenue
           Service revenues

       Operating income                    $(1,683)      $86,381
       Add:
         Depreciation, amortization and
          accretion                          2,654       190,258
         (Gain) Loss on asset disposals         32         1,214
                                               ---         -----
           Adjusted OIBDA (3)(6)            $1,003      $277,853
                                            ======      ========

           Adjusted OIBDA margin (4)
                                                    Consolidated
                                         All Other
     Three Months Ended June 30, 2009        (2)     Total (7)
     --------------------------------   ----------   ---------

       Operating revenues                   $3,967    $1,242,070
       Deduct:
         U.S. Cellular equipment sales
          revenue
           Service revenues

       Operating income                    $(4,396)     $153,439
       Add (Deduct):
         Depreciation, amortization and
          accretion                          3,072       183,512
         Loss on asset disposals                 8         3,021
                                               ---         -----
           Adjusted OIBDA (3)(6)           $(1,316)     $339,972
                                           =======      ========

           Adjusted OIBDA margin (4)



                         Telephone and Data Systems, Inc.
                      Financial Measures and Reconciliations
                        (Unaudited, dollars in thousands)


                                           U.S.             TDS Telecom
     Six Months Ended June 30, 2010      Cellular                 (1)
     ------------------------------       --------         ------------

       Operating revenues               $2,053,750              $394,711
       Deduct:
         U.S. Cellular equipment sales
          revenue                          116,166
                                           -------
           Service revenues             $1,937,584

       Operating income                   $141,128               $50,432
       Add:
         Depreciation, amortization and
          accretion                        287,688                86,572
         (Gain) Loss on asset disposals      6,426                   277
                                             -----                   ---
           Adjusted OIBDA (3)(6)          $435,242              $137,281
                                          ========              ========

           Adjusted OIBDA margin (4)          22.5%                 34.8%

                                           U.S.
                                         Cellular           TDS Telecom
     Six Months Ended June 30, 2009          (7)               (1)(7)
     ------------------------------     ---------          ------------

       Operating revenues               $2,096,487              $395,262
       Deduct:
         U.S. Cellular equipment sales
          revenue                          138,685
                                           -------
           Service revenues             $1,957,802

       Operating income                   $257,207               $45,476
       Add (Deduct):
         Depreciation, amortization and
          accretion                        276,655                83,526
         Loss on asset disposals             6,556                   617
                                             -----                   ---
           Adjusted OIBDA (3)(6)          $540,418              $129,619
                                          ========              ========

           Adjusted OIBDA margin (4)          27.6%                 32.8%


                                            TDS Consolidated
                                            ----------------
     Six Months Ended June 30,                2010                  2009
     -------------------------                ----                  ----

       Cash flows from operating
        activities                        $502,346              $443,961
       Deduct:
         Capital expenditures              317,950               290,821
                                           -------               -------
           Free cash flow (5)             $184,396              $153,140




                                         All Other  Consolidated
     Six Months Ended June 30, 2010          (2)        Total
     ------------------------------     ----------      -----

       Operating revenues                   $6,193    $2,454,654
       Deduct:
         U.S. Cellular equipment sales
          revenue
           Service revenues

       Operating income                    $(3,183)     $188,377
       Add:
         Depreciation, amortization and
          accretion                          5,387       379,647
         (Gain) Loss on asset disposals        (58)        6,645
                                               ---         -----
           Adjusted OIBDA (3)(6)            $2,146      $574,669
                                            ======      ========

           Adjusted OIBDA margin (4)
                                                    Consolidated
                                         All Other
     Six Months Ended June 30, 2009          (2)     Total (7)
     ------------------------------     ----------   ---------

       Operating revenues                   $8,547    $2,500,296
       Deduct:
         U.S. Cellular equipment sales
          revenue
           Service revenues

       Operating income                    $(9,436)     $293,247
       Add (Deduct):
         Depreciation, amortization and
          accretion                          6,324       366,505
         Loss on asset disposals                18         7,191
                                               ---         -----
           Adjusted OIBDA (3)(6)           $(3,094)     $666,943
                                           =======      ========

           Adjusted OIBDA margin (4)


    (1)  Includes ILEC and CLEC intercompany eliminations.
    (2)  Consists of a non-reportable segment (Suttle-Straus), corporate
         operations, intercompany eliminations between U.S. Cellular, TDS
         Telecom and corporate investments. Amounts in this column are
         presented only to reconcile to consolidated totals and may not
         otherwise be meaningful.
    (3)  Adjusted OIBDA is a segment measure reported to the chief operating
         decision maker for purposes of making decisions about allocating
         resources to the segments and assessing their performance.  Adjusted
         OIBDA is defined as operating income excluding the effects of:
         depreciation, amortization and accretion (OIBDA); the net gain or
         loss on asset disposals (if any); and the loss on impairment of
         assets (if any).  This measure also may be commonly referred to by
         management as operating cash flow.  This measure should not be
         confused with cash flows from operating activities, which is a
         component of the consolidated statement of cash flows.
    (4)  Adjusted OIBDA margin is defined as adjusted OIBDA divided by
         service revenues (U.S. Cellular) and operating revenues (TDS
         Telecom).  Equipment revenues are excluded from the denominator of
         the U.S. Cellular calculation since equipment is generally sold at a
         net negative margin, and the equipment subsidy is effectively a cost
         for purposes of assessing business results.   TDS believes that this
         calculation method is consistent with the method used by certain
         investors to assess U.S. Cellular's business results.   Adjusted
         OIBDA margin may also be commonly referred to by  management as
         operating cash flow margin.
    (5)  Free cash flow is defined as cash flows from operating activities
         minus capital expenditures. Free cash flow is a non-GAAP financial
         measure.  TDS believes that free cash flow as reported by TDS is
         useful to investors and other users of its financial information in
         evaluating the amount of cash generated by business operations, after
         consideration of capital expenditures.
    (6)  Adjusted OIBDA excludes the net gain or loss on asset disposals and
         loss on impairment of assets, if any, in order to show operating
         results on a more comparable basis from period to period. TDS does
         not intend to imply that any of such amounts that are excluded are
         non-recurring, infrequent or unusual, and accordingly, they may be
         incurred in the future.
    (7)  Amounts have been adjusted. See "Revision of Prior Period Amounts"
         section for additional details.

Revision of Prior Period Amounts

In preparing its financial statements for the three months ended March 31, 2010, TDS discovered certain errors related to accounting for operating revenues and sales tax liabilities. The quantification of these errors was subsequently refined during the second quarter of 2010. These errors resulted in the overstatement of operating revenues and understatement of sales tax liabilities for the years ended December 31, 2009, 2008, 2007, and the three months ended March 31, 2010. In addition to recording these adjustments, TDS recorded other adjustments to prior-year amounts to correct other immaterial items. In accordance with SEC Staff Accounting Bulletin Nos. 99 and 108 ("SAB 99 and SAB 108"), TDS evaluated these errors and determined that they were immaterial to each of the reporting periods affected and, therefore, amendment of previously filed reports was not required. However, if the adjustments to correct the cumulative errors had been recorded in the first or second quarter of 2010, TDS believes the impact would have been significant to those respective periods and would impact comparisons to prior periods. As permitted by SAB 108, TDS revised in the current filing its comparative consolidated financial statements for these immaterial amounts. In addition, on August 5, 2010, TDS filed a Current Report on Form 8-K (Items 8.01 and 9.01) with the SEC to revise financial statements and other financial information previously included in its Annual Report on Form 10-K for the year ended December 31, 2009 and Quarterly Report on Form 10-Q for the period ended March 31, 2010.

The Consolidated Balance Sheet at December 31, 2009 was revised to reflect the cumulative effect of these errors, which resulted in a decrease to retained earnings of $13.0 million. Also, in accordance with SAB 108, the Consolidated Statement of Operations and the Consolidated Statement of Cash Flows have been revised as follows:

Consolidated Balance Sheet - December 31, 2009

                                         As previously
    (Dollars in thousands)                 reported (1)   Adjustment   Revised
                                           -----------    ----------   -------


     Accounts receivable from customers and
      others                                   $511,914      $3,529   $515,443
     Total current assets                     1,644,142       3,529  1,647,671
     Total assets                            7,608,784       3,529  7,612,313
     Customer deposits and deferred revenues    167,963      (3,512)   164,451
     Accrued taxes                               39,644      22,924     62,568
     Total current liabilities                  780,296      19,412    799,708
     Retained earnings                        2,371,587     (13,007) 2,358,580
     Total TDS shareholders' equity           3,777,305     (13,007) 3,764,298
     Noncontrolling interests                   665,092      (2,876)   662,216
     Total equity                             4,443,229     (15,883) 4,427,346
     Total liabilities and equity             7,608,784       3,529  7,612,313


    Consolidated Statement of Operations - Three Months Ended June 30, 2009

     (Dollars in thousands,      As previously
      except per share amounts)    reported (2)    Adjustment      Revised
                                   -----------      ----------     -------


     Operating revenues             $1,242,477           $(407) $1,242,070
     Total operating expenses        1,087,877             754   1,088,631
     Operating income                  154,600          (1,161)    153,439
     Interest expense                  (32,245)           (289)    (32,534)
     Total investment and other
      income (expense)                 (11,005)           (289)    (11,294)
     Income before income taxes        143,595          (1,450)    142,145
     Income tax expense                 53,036           2,206      55,242
     Net income                         90,559          (3,656)     86,903
     Net income attributable to
      noncontrolling interests,
       net of tax                      (20,828)            289     (20,539)
     Net income attributable to TDS
      shareholders                      69,731          (3,367)     66,364
     Net income available to common
      shareholders                      69,718          (3,367)     66,351
     Basic earnings attributable to
      TDS shareholders                    0.63           (0.03)       0.60
     Diluted earnings attributable
      to TDS shareholders                 0.63           (0.03)       0.60


    Consolidated Statement of Operations - Six Months Ended June 30, 2009

     (Dollars in thousands,     As previously
      except per share amounts)   reported (2)    Adjustment     Revised
                                  -----------     ----------     -------


     Operating revenues             $2,499,123        $1,173  $2,500,296
     Total operating expenses        2,208,314        (1,265)  2,207,049
     Operating income                  290,809         2,438     293,247
     Interest expense                  (62,350)         (694)    (63,044)
     Total investment and other
      income (expense)                 (13,202)         (694)    (13,896)
     Income before income taxes        277,607         1,744     279,351
     Income tax expense                 93,674         3,407      97,081
     Net income                        183,933        (1,663)    182,270
     Net income attributable to
      noncontrolling interests,
       net of tax                      (42,194)          385     (41,809)
     Net income attributable to TDS
      shareholders                     141,739        (1,278)    140,461
     Net income available to common
      shareholders                     141,713        (1,278)    140,435
     Basic earnings attributable to
      TDS shareholders                    1.27         (0.01)       1.26
     Diluted earnings attributable
      to TDS shareholders                 1.27         (0.02)       1.25


    Consolidated Statement of Cash Flows - Six Months Ended June 30, 2009

                                 As previously
     (Dollars in thousands)        reported (2)   Adjustment    Revised
                                   -----------    ----------    -------


     Net income                        $183,933      $(1,663)  $182,270
     Depreciation, amortization and
      accretion                         366,115          390    366,505
     Deferred income taxes, net          16,237        2,645     18,882
     Loss on asset disposals              4,912        2,279      7,191
     Change in accounts receivable      (62,870)      (5,413)   (68,283)
     Change in customer deposits and
      deferred revenues                  (4,824)        (327)    (5,151)
     Change in accrued taxes             56,741        3,665     60,406
     Change in other assets and
      liabilities                       (71,724)      (1,576)   (73,300)
     Cash flows from operating
      activities                        443,961            -    443,961

    (1)  In Annual Report on Form 10-K for the year ended December 31,
         2009 filed on February 25, 2010.
    (2)  In Quarterly Report on Form 10-Q for the period ended June 30, 2009
         filed on August 6, 2009.

SOURCE Telephone and Data Systems, Inc.