Stock-based Compensation

3 Months Ended

Mar. 31, 2012

Compensation and Retirement and Compensation Related Costs, Share-based Payments Disclosure [Abstract]

Stock-Based Compensation

Stock-Based Compensation

The following table summarizes non-cash compensation expense and capitalized non-cash compensation for three months ended March 31, 2012 and 2011 (dollars in millions):

	Three Months Ended March 31,
	2012		2011
OSO	$	2	$	2
Restricted Stock Units and Shares	4		4
401(k) Match Expense	7		3
Restricted Stock Unit Bonus Grant	11		16
	24		25
Capitalized Noncash Compensation	—		—
	$	24	$	25

The Company capitalizes non-cash compensation for those employees directly involved in the construction of the network, installation of services for customers or development of business support systems. As of March 31, 2012, there were approximately 1 million outperform stock options (“OSOs”) outstanding. As of March 31, 2012, there were approximately 2 million nonvested restricted stock and restricted stock units (“RSUs”) outstanding. In addition, as of March 31, 2012, there were approximately five hundred thousand non-qualified stock options outstanding.