Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Taxes [Abstract]

Reconciliation Of Provision For Income Taxes

	2017		2016		2015
Consolidated tax provision at federal statutory rate	35.0	%	35.0	%	35.0	%
State income tax provisions, net of federal income
tax benefit	1.7		(0.1)		8.7
Tax reserve adjustment	0.1		0.6		(0.3)
Domestic production activities deduction	-		(1.9)		-
Changes in certain deferred tax balances	(0.4)		5.8		0.8
Goodwill impairment	(19.1)		-		-
Federal research and development credit	0.1		1.0		1.5
Non-deductible transaction costs	-		-		0.4
Deferred Tax Remeasurement - 2017 Tax Reform	26.1		-		-
All other, net	(0.1)		(0.2)		(0.3)
Effective tax rate	43.4	%	40.2	%	45.8	%

Components of Net Deferred Income Tax Liability (Asset)

($ in millions)	2017		2016
Deferred income tax liabilities:
Property, plant and equipment basis differences	$	2,022	$	2,751
Intangibles		140		878
Deferred revenue/expense		8		14
Other, net		4		12
	$	2,174	$	3,655
Deferred income tax assets:
Pension liability		176		273
Tax operating loss carryforward		960		687
Employee benefits		192		255
Accrued expenses		23		44
Lease obligations		39		75
Tax credit		43		30
Allowance for doubtful accounts		7		44
Other, net		2		2
		1,442		1,410
Less: Valuation allowance		(407)		(271)
Net deferred income tax asset		1,035		1,139
Net deferred income tax liability	$	1,139	$	2,516

Schedule of Components of Income Tax Expense (Benefit)

($ in millions)	2017		2016		2015
Income tax expense (benefit):
Current:
Federal	$	(4)	$	(52)	$	8
State		5		7		(6)
Total Current		1		(45)		2
Deferred:
Federal		(1,312)		(145)		(126)
State		(72)		(60)		(41)
Total Deferred		(1,384)		(205)		(167)
Total income tax expense (benefit)		(1,383)		(250)		(165)
Income taxes charged (credited) to equity of Frontier:
Utilization of the benefits arising from restricted stock		(1)		(5)		-
Deferred income taxes (benefits) arising from the recognition
of additional pension/OPEB liability		7		(21)		36
Total income taxes charged (credited) to equity of Frontier		6		(26)		36
Total income taxes	$	(1,377)	$	(276)	$	(129)

Changes in the Balance of Unrecognized Tax Benefits

($ in millions)	2017		2016
Unrecognized tax benefits - beginning of year	$	16	$	19
Gross increases - prior year tax positions		-		3
Gross increases - current year tax positions		3		3
Gross decreases - FIN 48 liability release		(7)		(9)
Gross decreases - expired statute of limitations		-		-
Unrecognized tax benefits - end of year	$	12	$	16