Idea is a mobile service (GSM) operator in India having roughly 72 million mobile subscribers. Services offered by idea are 2G and 3G services, ILD and NLD operations and ISP license. It caters only to the Indian market. It holds the sixth position in the world, based on the subscribers. On an average, it carries a traffic of more than 2 billion minutes a day.
The primary segments are Mobility services, that provide mobile services, International long Distance(ILD) and Passive Infrastructure (PI). Mobility services occupy 90% of the revenue distribution.

Idea Cellular has won the spectrum and is now ready to launch 4G services in 10 key markets. It has taken several steps towards the introduction of 4G LITE cross 1800Mhz starting from 2016. 

Accounting Policies:

Idea creates provisions for debts due from the subscriber (total security deposits outstanding), which are unpaid for more than 90 days from billing date and/or other Bad debts. Provision for bad debts for Passive infrastructure sharing from other operators and Inter connect Usage charge are considered as dues if they are outstanding for more than 180 days of billing date. (except if amount is payable to the operator or if management thinks amount is recoverable).

The spectrum auction in March 2015 was the single biggest factor which affected the balance sheet and cash flows of the Company. From a strategic viewpoint, this auction was a big milestone for Airtel as it bought new spectrum which has secured its future, while Idea mainly renewed its spectrum.