Employee Benefits (Tables)

9 Months Ended

Sep. 30, 2023

Retirement Benefits [Abstract]

Schedule of Components of Net Periodic Pension Benefit (Income) Expense and Post-retirement Benefit Expense

Net periodic benefit expense (income) for the Lumen Combined Pension Plan (the "Combined Pension Plan" or the "Plan") includes the following components:

	Combined Pension Plan
	Three Months Ended September 30,			Nine Months Ended September 30,
	2023		2022(1)	2023	2022(1)
	(Dollars in millions)
Service cost	$	7	11	19	34
Interest cost	67		53	202	155
Expected return on plan assets	(72)		(100)	(215)	(302)
Recognition of prior service credit	(2)		(3)	(5)	(8)
Recognition of actuarial loss	27		32	78	99
Net periodic pension expense (income)	$	27	(7)	79	(22)

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(1)These amounts include pension costs related to the Lumen Pension Plan prior to the sale of the ILEC business on October 3, 2022. For additional information on the Lumen Pension Plan, see Note 11—Employee Benefits to the consolidated financial statements and accompanying notes in Part II, Item 8 of our Annual Report on Form 10-K for the year ended December 31, 2022.

Net periodic benefit expense for our post-retirement benefit plans includes the following components:

	Post-Retirement Benefit Plans
	Three Months Ended September 30,			Nine Months Ended September 30,
	2023		2022	2023	2022
	(Dollars in millions)
Service cost	$	1	3	4	8
Interest cost	26		15	77	45
Recognition of prior service (credit) cost	(2)		1	(6)	5
Recognition of actuarial gain	(5)		—	(15)	—
Net periodic post-retirement benefit expense	$	20	19	60	58