Property, Plant and Equipment

6 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]


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. Property plant and equipment for the six-month periods ended September 30, 2014 and 2013 included non-cash additions of approximately $570 million and $50 million, respectively, along with corresponding increases in "Accounts payable" and "Accrued expenses and other current liabilities." Also included in Property, plant and equipment for the Successor six-month period ended September 30, 2014 are non-cash additions of approximately $70 million related to leased handsets along with a corresponding decrease in "Device and accessory inventory."

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



	Successor
	September 30, 2014			March 31, 2014
	(in millions)
Land	$	265		$	265
Network equipment, site costs and related software	16,810			14,902
Buildings and improvements	752			745
Non-network internal use software, office equipment and other	1,084			866
Construction in progress	2,598			1,970
Less: accumulated depreciation	(3,952		)	(2,449		)
Property, plant and equipment, net	$	17,557		$	16,299

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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