Business Combinations (Tables)

12 Months Ended

Dec. 31, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Schedule of Fair Value Consideration Transferred

The acquisition-date fair value of consideration transferred in the Ka’ena Acquisition is comprised of the following:


(in millions)	May 1, 2024
Fair value of T-Mobile common stock issued to Ka’ena stockholders related to the adjusted upfront payment	$	527
Fair value of cash paid to Ka’ena stockholders related to the adjusted upfront payment	396
Fair value of deferred earnout consideration	191
Fair value of deferred other consideration	27
Total fair value of consideration exchanged	$	1,141

The acquisition-date fair value of consideration transferred in the UScellular Acquisition is comprised of the following:


(in millions)	August 1, 2025
Fair value of cash paid on the UScellular Acquisition Date	$	2,811
Fair value of T-Mobile replacement equity awards attributable to pre-combination service	44
Total fair value of consideration exchanged	$	2,855

Schedule of Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the assigned fair values for each class of assets acquired and liabilities assumed at the Ka’ena Acquisition Date, as adjusted during the measurement period, which closed on April 30, 2025, based on information identified after the Ka’ena Acquisition Date. We retained the services of certified valuation specialists to assist with assigning values to certain acquired assets.


(in millions)	May 1, 2024
Cash and cash equivalents	$	24
Accounts receivable	34
Inventory	3
Prepaid expenses	5
Other current assets	10
Property and equipment	1
Operating lease right-of-use assets	2
Goodwill	777
Other intangible assets	740
Other assets	51
Total assets acquired	1,647
Accounts payable and accrued liabilities	42
Deferred revenue	297
Short-term operating lease liabilities	1
Deferred tax liabilities	83
Operating lease liabilities	2
Other long-term liabilities	81
Total liabilities assumed	506
Total consideration transferred	$	1,141

The following table summarizes the provisionally assigned fair values for each class of assets acquired and liabilities assumed at the UScellular Acquisition Date. We retained the services of certified valuation specialists to assist with assigning values to certain acquired assets and liabilities assumed. We are in the process of finalizing the valuation of the assets acquired and liabilities assumed. Therefore, the provisionally assigned fair values set forth below are subject to adjustment as additional information is obtained.


(in millions)	August 1, 2025
Cash and cash equivalents	$	12
Accounts receivable	317
Equipment installment plan receivables	503
Inventory	129
Prepaid expenses	63
Other current assets	33
Property and equipment	1,448
Operating lease right-of-use assets (1)	1,199
Goodwill	219
Spectrum licenses	1,730
Other intangible assets	397
Equipment installment plan receivables due after one year	388
Deferred tax assets	64
Other assets	125
Total assets acquired	6,627
Accounts payable and accrued liabilities	296
Deferred revenue	275
Short-term operating lease liabilities (1)	179
Other current liabilities	114
Long-term debt (2)	1,653
Operating lease liabilities (1)	1,029
Other long-term liabilities	226
Total liabilities assumed	3,772
Total consideration transferred	$	2,855

(1)Includes $749 million, $51 million and $698 million of Operating lease right-of-use assets, Short-term operating lease liabilities and Operating lease liabilities, respectively, for towers associated with the UScellular master license agreement where we were not leasing tower space prior to the UScellular Acquisition Date.

(2)The obligation to execute the Exchange Offers was recorded as debt assumed in the UScellular Acquisition with an aggregate assigned fair value of $1.7 billion.

The following table summarizes the provisionally assigned fair values for each class of assets acquired and liabilities assumed at the Vistar Acquisition Date. We are in the process of finalizing the valuation of the assets acquired and liabilities assumed, including income tax-related amounts. Therefore, the provisionally assigned fair values set forth below are subject to adjustment as additional information is obtained.


(in millions)	February 3, 2025
Cash and cash equivalents	$	42
Accounts receivable	157


Prepaid expense and other current assets	2

Property and equipment	1
Operating lease right-of-use assets	1
Goodwill	343
Other intangible assets	264

Total assets acquired	810
Accounts payable and accrued liabilities	129
Deferred revenue	1
Deferred tax liabilities	61
Operating lease liabilities	2

Total liabilities assumed	193
Total consideration transferred	$	617