Severance, Exit Costs and Asset Impairments Severance, Exit Costs and Asset Impairments (Tables)

9 Months Ended

Sep. 30, 2013

Restructuring and Related Activities [Abstract]

Schedule of Severance and Exit Costs [Table Text Block]

The following provides the activity in the severance and exit costs liability included in "Accounts payable," "Accrued expenses and other current liabilities" and "Other liabilities" within the consolidated balance sheets:



	Predecessor
	December 31, 2012		Purchase Price Adjustments		Net Expense			Cash Payments and Other			July 10, 2013
	(in millions)
Lease exit costs	$	190	$	131	$	478	⁽¹⁾	$	(33	)	$	766
Severance costs	11		—		58		⁽²⁾	(15		)	54
Access exit costs	43		—		151		⁽³⁾	(5		)	189
	$	244	$	131	$	687		$	(53	)	$	1,009

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(1) For the 10-day and 191-day periods ended July 10, 2013, we recognized a benefit of $37 million due to the changes in estimates for lease exit costs previously recognized and net costs of $478 million (solely attributable to our Wireless segment), respectively.

(2) For the 10-day and 191-day periods ended July 10, 2013, we recognized $32 million (solely attributable to our Wireless segment) and $58 million ($55 million Wireless, and $3 million was Wireline), respectively.

(3) For the 10-day period ended July 10, 2013, we did not record any access exit costs. Of the $151 million ($133 million Wireless; $18 million Wireline) recognized for the 191-day period ended July 10, 2013, $35 million was recognized as "Cost of services and products" and $116 million was recognized in "Severance, exit costs and asset impairments."



	Successor
	July 11, 2013			Net Expense			Cash Payments and Other			September 30, 2013
	(in millions)
Lease exit costs	$	772	⁽⁴⁾	$	45	⁽⁵⁾	$	46		$	863
Severance costs	54			41		⁽⁶⁾	(17		)	78
Access exit costs	189			24		⁽⁷⁾	(52		)	161
	$	1,015		$	110		$	(23	)	$	1,102

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(4) The July 11, 2013 opening balance takes into account purchase price adjustments as it relates to the SoftBank Merger.

(5) For the three- and nine-month periods ended September 30, 2013, we recognized costs of $45 million ($43 million Wireless, $2 million Wireline).

(6) For the three- and nine-month periods ended September 30, 2013, we recognized costs of $41 million ($33 million Wireless, $8 million Wireline).

(7) For the three- and nine-month periods ended September 30, 2013, $7 million (solely attributable to Wireline) was recognized as "Cost of services and products" and $17 million (solely attributable to Wireless) was recognized in "Severance, exit costs and assets impairments."