EXHIBIT 12

Computation of Ratio of Earnings to Fixed Charges

Verizon Communications Inc. and Subsidiaries

	(dollars in millions)
Years Ended December 31,	2009			2008			2007			2006			2005
Earnings:
Income before provision for income taxes, discontinued operations, extraordinary item, and cumulative effect of accounting change	$	11,568		$	15,914		$	14,545		$	12,192		$	11,449
Equity in earnings of unconsolidated businesses		(553	)		(567	)		(585	)		(773	)		(686	)
Dividends from unconsolidated businesses		942			779			2,571			42			2,335
Interest expense (1)		3,102			1,819			1,829			2,349			2,129
Portion of rent expense representing interest		839			734			684			650			511
Amortization of capitalized interest		134			125			115			112			108
Earnings, as adjusted	$	16,032		$	18,804		$	19,159		$	14,572		$	15,846
Fixed Charges:
Interest expense (1)	$	3,102		$	1,819		$	1,829		$	2,349		$	2,129
Portion of rent expense representing interest		839			734			684			650			511
Capitalized interest		927			747			429			462			352
Preferred stock dividend requirement (2)		–			–			–			2			9
Fixed Charges	$	4,868		$	3,300		$	2,942		$	3,463		$	3,001
Ratio of earnings to fixed charges		3.29			5.70			6.51			4.21			5.28

⁽¹⁾ On January 1, 2007, Verizon adopted the accounting standard relating to the accounting for uncertainty in income taxes (see Notes 1 and 13 of the Consolidated Financial Statements in this annual report on Form 10-K). As permitted, we classify interest expense recognized on uncertain tax positions as income tax expense and therefore such interest expense is not included in the Ratio of Earnings to Fixed Charges.

⁽²⁾ On January 15, 2006, Verizon redeemed $100 million Verizon International Holding Ltd. Series A variable term voting cumulative preferred stock and paid holders the last dividend on that stock.