2.2.0.25falsefalse11001 - Disclosure - Share-Based Compensationtruefalsefalse1falsefalseUSDfalsefalse1/1/2011 - 3/31/2011 USD ($) USD ($) / shares $Duration_1_1_2011_To_3_31_2011http://www.sec.gov/CIK0001037949duration2011-01-01T00:00:002011-03-31T00:00:00Unit12Standardhttp://www.xbrl.org/2003/iso4217USDiso42170Unit1Standardhttp://www.xbrl.org/2003/instancesharesxbrli0Unit15Dividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0Unit14Standardhttp://www.xbrl.org/2003/instancepurexbrli0USDUSD$2true0us-gaap_ShareBasedCompensationAbstractus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringNo definition available.falsefalseShare-Based Compensation3false0us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabel1falsefalsefalse00<div> (10) Share-Based Compensation We recognize as compensation expense our cost of awarding employees with equity instruments by allocating the fair value of the award on the grant date over the period during which the employee is required to provide service in exchange for the award. We adopted an Equity Incentive Plan ("EIP") on June 23, 1997. The EIP was most recently amended and restated on May 23, 2007. The EIP permitted the grant of non-qualified stock options, incentive stock options, stock appreciation rights, restricted stock, stock units and other stock grants to selected eligible employees, consultants and non-employee members of our Board of Directors. The Compensation and Human Resources Committee of our Board of Directors, or its delegate, approved the granting and terms of all awards under the EIP (including the exercise prices for stock options). The maximum number of shares of our common stock that could be issued under the EIP at any time pursuant to awards was equal to 10% of the aggregate number of our common shares issued and outstanding reduced by the aggregate number of options and other awards then outstanding under the EIP or otherwise. Issued and outstanding shares were determined as of the close of trading on the New York Stock Exchange on the preceding trading day. As of March 31, 2011, approximately 177 million shares of our common stock were authorized for grant under the EIP, and approximately 125 million shares were available for future issuance under the EIP. CenturyLink assumed all outstanding equity awards under the EIP as of April 1, 2011, the date of its acquisition of us. During the first quarter of 2011, we granted 415,000 shares of restricted stock to certain employees and outside directors. For employees, the shares of restricted stock will vest in equal installments on the first, second and third anniversaries of the grant date. For outside directors, the shares of restricted stock will vest 100% after one year. The restricted stock generally vests early if the recipient's employment or service is involuntarily terminated within two years following the CenturyLink acquisition or under certain other conditions. We also offered an Employee Stock Purchase Plan whereby employees could purchase our common stock at a 15% discount based on the fair market value of our common stock on the last trading day of the month in which our common stock was purchased. The final offering period under the plan ended on March 31, 2011, and plan terminated immediately before the CenturyLink acquisition. Shares of our common stock that had been previously purchased under the plan converted to shares of CenturyLink common stock upon the acquisition. The total compensation expense for all share-based payment arrangements for the first three months of 2011 and 2010 was $4 million and $15 million, respectively. As of March 31, 2011, there was $27 million of total unrecognized compensation expense related to our share-based payment arrangements. As of April 1, 2011, the date of CenturyLink's acquisition of us, total unrecognized compensation expense related to these share-based payment arrangements increased to $34 million resulting from the revaluation of these arrangements to fair value. We do expect some awards that remained nonvested as of March 31, 2011 to have their vesting accelerated by the acquisition and the associated termination of certain employees. In addition, in the future we expect to be allocated a portion of our new parent's share-based compensation expense. </div>(10) Share-Based Compensation We recognize as compensation expense our cost of awarding employees with equity instruments by allocating the fair value of thefalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDisclosure of components of a stock option or other award plan under which share-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from share-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from share-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph 64, 65, A240 falsefalseShare-Based Compensation12Share-Based CompensationUnKnownUnKnownUnKnownUnKnownfalsetrue