Additional Financial Information

12 Months Ended

Dec. 31, 2021

Supplemental Financial Statement Elements [Abstract]

Note 19 – Additional Financial Information

Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities are summarized as follows:


(in millions)	December 31, 2021		December 31, 2020
Accounts payable	$	6,499	$	5,564
Payroll and related benefits	1,343		1,163
Property and other taxes, including payroll	1,830		1,540
Accrued interest	710		771
Commissions	348		399

Toll and interconnect	248		217
Advertising	59		135
Other	368		407
Accounts payable and accrued liabilities	$	11,405	$	10,196

Book overdrafts included in accounts payable and accrued liabilities were $378 million and $628 million as of December 31, 2021 and 2020, respectively.

Related Party Transactions

We have related party transactions associated with DT or its affiliates in the ordinary course of business, which are included in the Consolidated Financial Statements.

On August 23, 2021, we redeemed $1.0 billion aggregate principal amount of our 4.500% Senior Notes to affiliates due 2026. See Note 8 – Debt for further information.

The following table summarizes the impact of significant transactions with DT or its affiliates included in Operating expenses in the Consolidated Statements of Comprehensive Income:


	Year Ended December 31,
(in millions)		2021		2020		2019
Discount related to roaming expenses		$	(2)	$	(5)	$	(9)
Fees incurred for use of the T-Mobile brand		80		83		88

International long distance agreement		37		47		39

We have an agreement with DT in which we receive reimbursement of certain administrative expenses, which was $5 million, $6 million and $11 million for the years ended December 31, 2021, 2020 and 2019, respectively. Amounts due from and to DT related to these agreements are included in Accounts receivable from affiliates and Payables to affiliates, respectively, in the Consolidated Balance Sheets.

Supplemental Consolidated Statements of Cash Flows Information

The following table summarizes T-Mobile’s supplemental cash flow information:


	Year Ended December 31,
(in millions)		2021		2020		2019
Interest payments, net of amounts capitalized		$	3,723	$	2,733	$	1,128
Operating lease payments		6,248		4,619		2,783
Income tax payments		167		218		88
Non-cash investing and financing activities

Non-cash beneficial interest obtained in exchange for securitized receivables		4,237		6,194		6,509
Non-cash consideration for the acquisition of Sprint		—		33,533		—
Change in accounts payable and accrued liabilities for purchases of property and equipment		366		589		(935)
Leased devices transferred from inventory to property and equipment		1,198		2,795		1,006
Returned leased devices transferred from property and equipment to inventory		(1,437)		(1,460)		(267)
Short-term debt assumed for financing of property and equipment		—		38		800
Operating lease right-of-use assets obtained in exchange for lease obligations		3,773		14,129		3,621
Financing lease right-of-use assets obtained in exchange for lease obligations		1,261		1,273		1,041