The Transaction

6 Months Ended

Jun. 30, 2013

The Transaction [Abstract]

The Transaction

(3)    The Transaction:

On July 1, 2010, we acquired the defined assets and liabilities of the local exchange business and related landline activities of Verizon Communications Inc. (Verizon) in certain states (the Acquired Territories), including Internet access and long distance services and broadband video provided to designated customers in the Acquired Territories (the Acquired Business).  Frontier was considered the acquirer of the Acquired Business for accounting purposes.

We accounted for our acquisition of 4.0 million access lines from Verizon (the Transaction) using the guidance included in Accounting Standards Codification (ASC) Topic 805. We incurred $28.6 million and $63.7 million of integration related costs in connection with the Transaction during the three and six months ended June 30, 2012, respectively.  Such costs are required to be expensed as incurred and are reflected in “Integration costs” in our consolidated statements of operations.   All integration activities were completed as of the end of 2012.