Plant, Property and Equipment (Notes)

9 Months Ended

Sep. 30, 2018

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Plant, Property and Equipment

	September 30,			December 31,
(dollars in millions)	2018			2017
Land and rights-of-way	$	117.3		$	4.3
Buildings and leasehold improvements	304.3			179.1
Network equipment	3,849.3			3,339.4
Office software, furniture, fixtures and vehicles	210.8			162.5
Construction in process	48.5			14.7
Gross value	4,530.2			3,700.0
Accumulated depreciation	(2,699.2		)	(2,571.0		)
Property, plant and equipment, net	$	1,831.0		$	1,129.0

Depreciation expense on property, plant and equipment totaled $71.7 million and $168.9 million, respectively, for the three and nine months ended September 30, 2018 and $47.3 million and $140.0 million, respectively, for the three and nine months ended September 30, 2017. Property, plant and equipment preliminarily increased by $701.8 million as a result of the merger of Hawaiian Telcom. See Note 4 for further information related to the merger. The portion of depreciation expense associated with cost of services and products was 82% for the nine months ended September 30, 2018, and 85% for the nine months ended September 30, 2017.

No asset impairment losses were recognized during the three and nine months ended September 30, 2018 and 2017 on property, plant and equipment.

As of September 30, 2018 and December 31, 2017, the Company had $112.1 million and $112.0 million, respectively, of assets accounted for as capital leases including network equipment, office software, furniture, fixtures, vehicles, buildings and building equipment. Depreciation of capital lease assets is included in "Depreciation and amortization" in the Condensed Consolidated Statements of Operations.

Property, Plant and Equipment [Table Text Block]

	September 30,			December 31,
(dollars in millions)	2018			2017
Land and rights-of-way	$	117.3		$	4.3
Buildings and leasehold improvements	304.3			179.1
Network equipment	3,849.3			3,339.4
Office software, furniture, fixtures and vehicles	210.8			162.5
Construction in process	48.5			14.7
Gross value	4,530.2			3,700.0
Accumulated depreciation	(2,699.2		)	(2,571.0		)
Property, plant and equipment, net	$	1,831.0		$	1,129.0