v3.26.1
Revenues (Tables)
 3 Months Ended
Mar. 31, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of Accounts Receivable
Accounts receivable consists of the following as of:

(Millions)March 31,
2026		December 31,
2025
Accounts receivable$332.6 $371.6 
Less: Allowance for credit losses15.6 12.6 
Accounts receivable, net$317.0 $359.0 
Schedule of Allowance for Credit Loss
Activity in the allowance for credit losses consisted of the following:

(Millions)
Balance as of December 31, 2025$12.6 
Provision for estimated credit losses9.1 
Write-offs, net of recovered accounts(6.1)
Balance as of March 31, 2026$15.6 
Schedule of Contract Assets and Contract Liabilities
Contract assets and liabilities from contracts with customers were as follows at:

(Millions)March 31,
2026		December 31,
2025
Contract assets (a)$58.0 $61.7 
Contract liabilities (b)$170.0 $173.9 

(a)Included $31.2 million and $34.8 million in other current assets and $26.8 million and $26.9 million in other assets as of March 31, 2026 and December 31, 2025, respectively.

(b)Included $108.9 million and $112.9 million in current deferred revenue and $61.1 million and $61.0 million in noncurrent deferred revenue as of March 31, 2026 and December 31, 2025, respectively.

Three Months Ended
March 31,
(Millions)20262025
Revenues recognized included in the opening contract liability balance$89.0 $1.6 
Schedule of Disaggregation of Revenue
Revenues disaggregated by category were as follows:

Three Months Ended March 31, 2026
(Millions)KineticUniti
Solutions		Fiber
Infrastructure		Total
Category:
Consumer:
Fiber subscriber$130.9 $— $— $130.9 
DSL subscriber and other135.2 — — 135.2 
Uniti Solutions:
Managed services— 175.4 — 175.4 
TDM— 8.0 — 8.0 
Business services99.4 — — 99.4 
Switched access3.5 — — 3.5 
Uniti Fiber— — 62.2 62.2 
Wholesale77.0 — 68.4 145.4 
Total service revenues accounted for under
   ASC 606		446.0 183.4 130.6 760.0 
Sales revenues25.1 0.8 1.2 27.1 
Total revenues and sales accounted for
   under ASC 606		471.1 184.2 131.8 787.1 
Operating lease income25.6 0.1 53.2 78.9 
Other service and sales revenues (a)40.2 6.2 75.1 121.5 
Total revenues and sales$536.9 $190.5 $260.1 $987.5 

Three Months Ended March 31, 2025
(Millions)KineticUniti
Solutions		Fiber
Infrastructure		Total
Category:
Consumer:
Fiber subscriber$— $— $— $— 
DSL subscriber and other— — — — 
Uniti Solutions:
Managed services— — — — 
TDM— — — — 
Business services— — — — 
Switched access— — — — 
Uniti Fiber— — 54.9 54.9 
Wholesale— — 1.5 1.5 
Total service revenues accounted for under
   ASC 606		— — 56.4 56.4 
Sales revenues— — 0.4 0.4 
Total revenues and sales accounted for
   under ASC 606		— — 56.8 56.8 
Operating lease income— — 234.4 234.4 
Other service and sales revenues (a)— — 2.7 2.7 
Total revenues and sales$— $— $293.9 $293.9 

(a)Other service and sales revenues primarily consist of end user surcharges, funding from the RDOF and state USF, and revenues from sales-type leases.
Schedule of Deferred Contract Acquisition and Fulfillment Costs
The following table presents the deferred contract acquisition and fulfillment costs as of:

(Millions)March 31,
2026		December 31,
2025
Deferred contract acquisition costs:
Prepaid expenses$15.2 $9.3 
Other assets30.3 16.6 
Total deferred contract acquisition costs$45.5 $25.9 
Deferred contract fulfillment costs:
Prepaid expenses$4.7 $3.0 
Other assets9.8 6.5 
Total deferred contract fulfillment costs$14.5 $9.5