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General Information
3 Months Ended
Mar. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
General Information
General Information

Newdex is a Delaware corporation incorporated on August 17, 2012 for the purpose of facilitating the merger of Dex One Corporation ("Dex One”) and SuperMedia Inc. (“SuperMedia”).
Agreement and Plan of Merger

On August 20, 2012, Dex One entered into an Agreement and Plan of Merger (the “Merger Agreement”) with SuperMedia, Newdex, and Spruce Acquisition Sub, Inc., a direct wholly owned subsidiary of Newdex (“Merger Sub”) (collectively, the "Merger Entities"). The Merger Agreement provides that, upon the terms and subject to the conditions set forth therein, (i) Dex One will merge with and into Newdex, with Newdex as the surviving entity (the “Dex Merger”) and (ii) immediately following consummation of the Dex Merger, Merger Sub will merge with and into SuperMedia, with SuperMedia as the surviving entity and becoming a direct wholly owned subsidiary of Newdex (the “SuperMedia Merger” and together with the Dex Merger, the “Mergers”). As a result of the Mergers, Newdex, as successor to Dex One, will be renamed Dex Media, Inc. (“Dex Media”) and become a newly listed company. The Mergers are expected to be consummated on April 30, 2013.

Upon completion, the Mergers will be accounted for as a business combination using the acquisition method of accounting in accordance with Accounting Standards Codification ("ASC") 805, Business Combinations, with Dex One identified as the
accounting acquirer. Dex One is considered the acquiring entity for accounting purposes based on certain criteria including,
but not limited to, the following: (1) upon consummation of the merger, Dex One stockholders hold approximately 60%
of the common stock of Dex Media as compared to 40% held by SuperMedia stockholders and (2) Dex One's current
chairman of the board of directors serves as the chairman of the board of directors of Dex Media.

Filing of Voluntary Petitions in Chapter 11

On March 18, 2013 (the "Petition Date"), Dex One and certain of its subsidiaries, including Newdex, (collectively, the “Debtors”) filed voluntary petitions in the United States Bankruptcy Court for the District of Delaware (the “Bankruptcy Court”) seeking Chapter 11 relief under Title 11 of the United States Code ("Chapter 11" or the "Bankruptcy Code"). The Chapter 11 cases are being jointly administered under the caption In re Dex One Corporation, et al., Case No. 13-10533 (the “Chapter 11 Cases”). The Debtors continue to operate their businesses and manage their properties as debtors in possession under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code. Access to court documents and other general information about the Chapter 11 Cases, including the plan of reorganization, disclosure statement describing the terms of the plan of reorganization and the confirmation order can be found at www.epiq11.com/dexone. The Bankruptcy Court hearing to consider approval of the plan of reorganization was held, and the plan of reorganization was confirmed, on April 29, 2013.