text: The Company records equipment revenue from the sale of handsets and accessories to subscribers in its retail stores 
  and to local distributors in its territories upon delivery. The Company does not record equipment revenue on handsets 
  and accessories purchased from national third-party retailers, those purchased though the Company’s business-to- 
  business sales force, or directly from Sprint by subscribers in its territories. The Company believes the equipment 
  revenue and related cost of equipment associated with the sale of wireless handsets and accessories is a separate 
  earnings process from the sale of wireless services to subscribers. For competitive marketing reasons, the Company 
  sells wireless handsets at prices lower than the cost. In certain instances the Company may offer larger handset 
  discounts as an incentive for the customer to agree to a multi-year service contract. The Company also sells wireless 
  handsets to existing customers at a loss in handset sales and the corresponding cost in cost of goods, and accounts for 
  these transactions separately from agreements to provide customers wireless service. These transactions are viewed as 
  a cost to retain the existing customers and deter churn. 
  
  For the Company’s wireless customers that purchase and activate their service through a channel not covered by EITF 
  00-21, the wireless customers generally pay an activation fee to the Company when they initiate service. The 
  Company defers the activation fee revenue (except when a special promotion reduces or waives the fee) over the 
  average life of its subscribers, which is estimated to be 30 months. The Company recognizes service revenue from its 
  subscribers as they use the service. The Company provides a reduction of recorded revenue for billing adjustments and 
  the portion of revenue (8%) that is retained by Sprint. The Company also reduces recorded revenue for rebates and 
  discounts given to subscribers on wireless handset sales in accordance with ("EITF") Issue No. 01-9 “Accounting for 
  Consideration Given by a Vendor to a Subscriber (Including a Reseller of the Vendor's Products).” The Company 