Exhibit 99.1

Qwest Corporation    

(Unaudited)    

The following table reflects the retrospective impacts to consolidated financial statement captions and additional disclosures resulting from the change in accounting policy (including USF fees) and product reclassifications:    

$ in millions	1Q19			2Q19			3Q19			4Q19			2019			2018
Operating revenue, as reported	$	2,055			2,051			2,039			2,012			8,157			8,493
Reclassifications:
Change in accounting policy		(25	)		(23	)		(28	)		(29	)		(105	)		(98	)
Product reclassifications		0			0			0			0			0			0
Operating revenue, as adjusted	$	2,030			2,028			2,011			1,983			8,052			8,395
Revenue from contracts with customers, as reported	$	1,928			1,926			1,916			1,890			7,660			7,962
Reclassifications:
Change in accounting policy		(25	)		(23	)		(28	)		(29	)		(105	)		(98	)
Product reclassifications		0			0			0			0			0			0
Revenue from contracts with customers, as adjusted	$	1,903			1,903			1,888			1,861			7,555			7,864
Cost of services and products, as reported	$	607			588			630			613			2,438			2,767
Reclassifications:
Change in accounting policy		(25	)		(23	)		(28	)		(29	)		(105	)		(98	)
Product reclassifications		0			0			0			0			0			0
Cost of services and products, as adjusted	$	582			565			602			584			2,333			2,669
Operating expenses, as reported	$	1,295			1,301			1,291			1,386			5,273			5,833
Reclassifications:
Change in accounting policy		(25	)		(23	)		(28	)		(29	)		(105	)		(98	)
Product reclassifications		0			0			0			0			0			0
Operating expenses, as adjusted	$	1,270			1,278			1,263			1,357			5,168			5,735

The change in accounting policy and product reclassifications had no impact on Consolidated Operating Income (Loss) or Net Income (Loss).    

Qwest Corporation    

(Unaudited)    

The following table reflects the retrospective impacts to revenue by product and service offering resulting from the change in accounting policy (including USF fees) and product reclassifications:    

$ in millions		1Q19			2Q19			3Q19			4Q19			2019			2018
IP and Data Services	Reported	$	147			151			169			157			624			615
	Change in accounting policy		(8	)		(7	)		(8	)		(8	)		(31	)		(28	)
	Product reclassifications		1			1			0			0			2			0
	Adjusted/New	$	140			145			161			149			595			587
Transport and Infrastructure	Reported	$	715			709			716			689			2,829			2,925
	Change in accounting policy		(6	)		(6	)		(8	)		(8	)		(28	)		(25	)
	Product reclassifications		(8	)		(7	)		(5	)		(8	)		(28	)		(30	)
	Adjusted/New	$	701			696			703			673			2,773			2,870
Voice and Collaboration	Reported	$	422			423			405			389			1,639			1,798
	Change in accounting policy		(11	)		(10	)		(12	)		(13	)		(46	)		(45	)
	Product reclassifications		7			6			4			8			25			30
	Adjusted/New	$	418			419			397			384			1,618			1,783
IT and Managed Services	Reported	$	1			1			0			1			3			6
	Change in accounting policy		0			0			0			0			0			0
	Product reclassifications		0			0			1			0			1			0
	Adjusted/New	$	1			1			1			1			4			6
Regulatory	Reported	$	48			47			48			46			189			214
	Change in accounting policy		0			0			0			0			0			0
	Product reclassifications		0			0			0			0			0			0
	Adjusted/New	$	48			47			48			46			189			214
Affiliate Services	Reported	$	722			720			701			730			2,873			2,935
	Change in accounting policy		0			0			0			0			0			0
	Product reclassifications		0			0			0			0			0			0
	Adjusted/New	$	722			720			701			730			2,873			2,935
Total	Reported	$	2,055		$	2,051		$	2,039		$	2,012		$	8,157			8,493
	Change in accounting policy		(25	)		(23	)		(28	)		(29	)		(105	)		(98	)
	Product reclassifications		0			0			0			0			0			0
	Adjusted/New	$	2,030			2,028			2,011			1,983			8,052			8,395