Property, Plant and Equipment

3 Months Ended

Jun. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Note 6. Property, Plant and Equipment

Property, plant and equipment consists primarily of network equipment and other long-lived assets used to provide service to our subscribers. As a result of our network modernization and shut-down of the Nextel platform, estimated useful lives of related equipment were shortened, causing incremental depreciation charges during this period of implementation. The incremental effect of accelerated depreciation expense totaled approximately $430 million for the Predecessor three month-period ended June 30, 2013, of which the majority related to shortened useful lives of Nextel platform assets. Property plant and equipment for the Successor three-month period ended June 30, 2014 and Predecessor three-month period endedJune 30, 2013 included non-cash additions of approximately $180 million and $340 million, respectively, along with corresponding increases in "Accounts payable and accrued expenses" and "Other current liabilities".

The following table presents the components of property, plant and equipment, and the related accumulated depreciation:

	Successor
	June 30, 2014			March 31, 2014
	(in millions)
Land	$	265		$	265
Network equipment, site costs and related software	15,915			14,902
Buildings and improvements	748			745
Non-network internal use software, office equipment and other	945			866
Construction in progress	2,180			1,970
Less: accumulated depreciation	(3,201		)	(2,449		)
Property, plant and equipment, net	$	16,852		$	16,299