text: ***Revenue Recognition***
  
  The Company recognizes revenues when persuasive evidence of an arrangement exists, services have been rendered or 
  products have been delivered, the price to the buyer is fixed and determinable, and collectibility is reasonably assured. 
  The Company's revenue recognition polices are consistent with the guidance in Staff Accounting Bulletin ("SAB") No. 
  101, Revenue Recognition in Financial Statements promulgated by the Securities and Exchange Commission, and the 
  Emerging Issues Task Force (“EITF”) 00-21, “Revenue Arrangements with Multiple Deliverables” (“EITF 00-21”). 
  Effective July 1, 2003 the Company adopted EITF 00-21. The EITF guidance addresses how to account for 
  arrangements that may involve multiple revenue-generating activities, i.e., the delivery or performance of multiple 
  products, services, and/or rights to use assets. In applying this guidance, separate contracts with the same party, 
  entered into at or near the same time, will be presumed to be a bundled transaction, and the consideration will be 
  measured and allocated to the separate units based on their relative fair values. The consensus guidance was applicable 
  to new PCS service agreements entered into for quarters beginning July 1, 2003. The adoption of EITF 00-21 required 
  evaluation of each arrangement entered into by the Company for each sales channel. The Company will continue to 
  monitor arrangements with its sales channels to determine if any changes in revenue recognition will need to be made 
  in the future. The adoption of EITF 00-21 has resulted in substantially all of the PCS activation fee revenue generated 
  through Company-owned retail stores and associated direct costs being recognized at the time the related wireless 
  handset is sold and it is classified as equipment revenue and cost of equipment, respectively. Upon adoption of EITF 
  00-21, previously deferred PCS revenue and costs will continue to be amortized over the remaining estimated life of a 
  subscriber, not to exceed 30 months. PCS revenue and costs for activations at other retail locations and through other 
  sales channels will continue to be deferred and amortized over their estimated lives as prescribed by SAB 101. The 
  adoption of EITF 00-21 had the effect of increasing equipment revenue by $68 thousand and increasing costs of 
  equipment by $23 thousand, which otherwise would have been deferred and amortized. 