Condensed Consolidating Financial Information (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Dec. 31, 2011

Condensed Consolidating Financial Information [Abstract]

Schedule of Condensed Consolidating Statements of Comprehensive Income (Loss) [Table Text Block]

Condensed Consolidating Statements of Comprehensive Income (Loss)

For the three months ended March 31, 2012

	Level 3 Communications, Inc			Level 3 Financing, Inc			Level 3 Communications, LLC			Other Non-Guarantor Subsidiaries			Eliminations			Total
	(dollars in millions)
Revenue	$	—		$	—		$	626		$	1,023		$	(63	)	$	1,586
Costs and Expense:
Cost of Revenue	—			—			236			481			(60		)	657
Depreciation and Amortization	—			—			67			120			—			187
Selling, General and Administrative	1			—			401			223			(3		)	622
Restructuring Charges	—			—			—			4			—			4
Total Costs and Expenses	1			—			704			828			(63		)	1,470
Operating Income (Loss)	(1		)	—			(78		)	195			—			116
Other Income (Expense):
Interest income	—			—			1			—			—			1
Interest expense	(42		)	(139		)	—			(8		)	—			(189		)
Interest income (expense) affiliates, net	245			399			(559		)	(85		)	—			—
Equity in net earnings (losses) of subsidiaries	(301		)	(539		)	36			—			804			—
Other income (expense), net	(39		)	(22		)	1			8			—			(52		)
Total Other Expense	(137		)	(301		)	(521		)	(85		)	804			(240		)
Income (Loss) before Income Taxes	(138		)	(301		)	(599		)	110			804			(124		)
Income Tax Expense	—			—			(1		)	(13		)	—			(14		)
Net Income (Loss)	(138		)	(301		)	(600		)	97			804			(138		)
Other Comprehensive Income, Net of Income Taxes	42			42			—			35			(77		)	42
Comprehensive Income (Loss)	$	(96	)	$	(259	)	$	(600	)	$	132		$	727		$	(96	)

Condensed Consolidating Statements of Comprehensive Income (Loss)

For the three months ended March 31, 2011

	Level 3 Communications, Inc			Level 3 Financing, Inc			Level 3 Communications, LLC			Other Non-Guarantor Subsidiaries			Eliminations			Total
	(dollars in millions)
Revenue	$	—		$	—		$	560		$	406		$	(52	)	$	914
Costs and Expense:
Cost of Revenue	—			—			212			194			(49		)	357
Depreciation and Amortization	—			—			103			100			—			203
Selling, General and Administrative	—			—			307			53			(3		)	357
Restructuring Charges	—			—			—			—			—			—
Total Costs and Expenses	—			—			622			347			(52		)	917
Operating Income (Loss)	—			—			(62		)	59			—			(3		)
Other Income (Expense):
Interest income	—			—			—			—			—			—
Interest expense	(57		)	(98		)	(1		)	(1		)	—			(157		)
Interest income (expense) affiliates, net	210			361			(516		)	(55		)	—			—
Equity in net earnings (losses) of subsidiaries	(337		)	(600		)	42			—			895			—
Other income (expense), net	(21		)	—			3			1			—			(17		)
Total Other Expense	(205		)	(337		)	(472		)	(55		)	895			(174		)
Income (Loss) before Income Taxes	(205		)	(337		)	(534		)	4			895			(177		)
Income Tax Expense	—			—			—			(27		)	—			(27		)
Loss from Continuing Operations	(205		)	(337		)	(534		)	(23		)	895			(204		)
Loss From Discontinued Operations, Net	—			—			—			(1		)	—			(1		)
Net Loss	(205		)	(337		)	(534		)	(24		)	895			(205		)
Other Comprehensive Income, Net of Income Taxes	51			51			—			41			(92		)	51
Comprehensive Income (Loss)	$	(154	)	$	(286	)	$	(534	)	$	17		$	803		$	(154	)

Schedule of Condensed Consolidating Balance Sheets

Condensed Consolidating Balance Sheets

March 31, 2012

	Level 3 Communications, Inc			Level 3 Financing, Inc			Level 3 Communications, LLC			Other Non-Guarantor Subsidiaries			Eliminations		Total
	(dollars in millions)
Assets
Current Assets:
Cash and cash equivalents	$	1		$	6		$	421		$	320		$	—	$	748
Restricted cash and securities	—			—			1			7			—		8
Receivables, less allowances for doubtful accounts	—			—			63			620			—		683
Due from (to) affiliates	13,748			14,850			(28,382		)	(216		)	—		—
Other	3			16			66			79			—		164
Total Current Assets	13,752			14,872			(27,831		)	810			—		1,603
Property, Plant, and Equipment, net	—			—			2,833			5,331			—		8,164
Restricted Cash and Securities	18			—			19			15			—		52
Goodwill and Other Intangibles, net	—			—			465			2,365			—		2,830
Investment in Subsidiaries	(10,972		)	(18,962		)	3,300			—			26,634		—
Other Assets, net	12			119			8			286			—		425
Total Assets	$	2,810		$	(3,971	)	$	(21,206	)	$	8,807		$	26,634	$	13,074
Liabilities and Stockholders' Equity (Deficit)
Current Liabilities:
Accounts payable	$	1		$	—		$	22		$	701		$	—	$	724
Current portion of long-term debt	168			—			2			57			—		227
Accrued payroll and employee benefits	—			—			64			51			—		115
Accrued interest	49			114			—			2			—		165
Current portion of deferred revenue	—			—			109			150			—		259
Other	—			1			42			102			—		145
Total Current Liabilities	218			115			239			1,063			—		1,635
Long-Term Debt, less current portion	1,269			6,780			21			129			—		8,199
Deferred Revenue, less current portion	—			—			616			268			—		884
Other Liabilities	14			110			146			777			—		1,047
Commitments and Contingencies
Stockholders' Equity (Deficit)	1,309			(10,976		)	(22,228		)	6,570			26,634		1,309
Total Liabilities and Stockholders' Equity (Deficit)	$	2,810		$	(3,971	)	$	(21,206	)	$	8,807		$	26,634	$	13,074

Condensed Consolidating Balance Sheets

December 31, 2011

	Level 3 Communications, Inc			Level 3 Financing, Inc			Level 3 Communications, LLC			Other Non-Guarantor Subsidiaries		Eliminations		Total
	(dollars in millions)
Assets
Current Assets:
Cash and cash equivalents	$	2		$	6		$	618		$	292	$	—	$	918
Restricted cash and securities	—			—			1			9		—		10
Receivables, less allowances for doubtful accounts	—			—			59			589		—		648
Due from (to) affiliates	13,472			14,584			(28,092		)	36		—		—
Other	3			16			48			64		—		131
Total Current Assets	13,477			14,606			(27,366		)	990		—		1,707
Property, Plant, and Equipment, net	—			—			2,823			5,313		—		8,136
Restricted Cash and Securities	18			—			19			14		—		51
Goodwill and Other Intangibles, net	—			—			481			2,418		—		2,899
Investment in Subsidiaries	(10,718		)	(18,467		)	3,412			—		25,773		—
Other Assets, net	13			109			6			267		—		395
Total Assets	$	2,790		$	(3,752	)	$	(20,625	)	$	9,002	$	25,773	$	13,188
Liabilities and Stockholders' Equity (Deficit)
Current Liabilities:
Accounts payable	$	—		$	—		$	37		$	710	$	—	$	747
Current portion of long-term debt	—			—			2			63		—		65
Accrued payroll and employee benefits	—			—			116			93		—		209
Accrued interest	50			165			—			1		—		216
Current portion of deferred revenue	—			—			107			157		—		264
Other	—			1			52			104		—		157
Total Current Liabilities	50			166			314			1,128		—		1,658
Long-Term Debt, less current portion	1,533			6,688			22			142		—		8,385
Deferred Revenue, less current portion	—			—			612			273		—		885
Other Liabilities	14			116			146			791		—		1,067
Commitments and Contingencies
Stockholders' Equity (Deficit)	1,193			(10,722		)	(21,719		)	6,668		25,773		1,193
Total Liabilities and Stockholders' Equity (Deficit)	$	2,790		$	(3,752	)	$	(20,625	)	$	9,002	$	25,773	$	13,188

Schedule of Condensed Consolidating Statements of Cash Flows

Condensed Consolidating Statements of Cash Flows

For the three months ended March 31, 2012

	Level 3 Communications, Inc			Level 3 Financing, Inc			Level 3 Communications, LLC			Other Non-Guarantor Subsidiaries			Eliminations		Total
	(dollars in millions)
Net Cash Provided by (Used in) Operating Activities	$	(36	)	$	(184	)	$	(74	)	$	219		$	—	$	(75	)
Cash Flows from Investing Activities:
Capital Expenditures	—			—			(61		)	(77		)	—		(138		)
Decrease in restricted cash and securities, net	—			—			1			—			—		1
Proceeds from sale of property, plant, and equipment and other assets	—			—			—			5			—		5
Net Cash Used in Investing Activities	—			—			(60		)	(72		)	—		(132		)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	—			880			—			—			—		880
Payments on and repurchases of long-term debt, including current portion and refinancing costs	—			(825		)	—			(22		)	—		(847		)
Proceeds from stock options exercised	1			—			—			—			—		1
Increase (decrease) due from affiliates, net	34			129			(63		)	(100		)	—		—
Net Cash Provided by (Used in) Financing Activities	35			184			(63		)	(122		)	—		34
Effect of Exchange Rates on Cash and Cash Equivalents	—			—			—			3			—		3
Net Change in Cash and Cash Equivalents	(1		)	—			(197		)	28			—		(170		)
Cash and Cash Equivalents at Beginning of Period	2			6			618			292			—		918
Cash and Cash Equivalents at End of Period	$	1		$	6		$	421		$	320		$	—	$	748

Condensed Consolidating Statements of Cash Flows

For the three months ended March 31, 2011

	Level 3 Communications, Inc			Level 3 Financing, Inc			Level 3 Communications, LLC			Other Non-Guarantor Subsidiaries			Eliminations		Total
	(dollars in millions)
Net Cash Provided by (Used in) Operating Activities of Continuing Operations	$	(56	)	$	(77	)	$	—		$	134		$	—	$	1
Cash Flows from Investing Activities:
Capital Expenditures	—			—			(44		)	(71		)	—		(115		)
Increase in restricted cash and securities, net	—			—			—			(1		)	—		(1		)
Proceeds from sale of property, plant, and equipment and other assets	—			—			1			1			—		2
Net Cash Used in Investing Activities of Continuing Operations	—			—			(43		)	(71		)	—		(114		)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	292			480			—			—			—		772
Payments on and repurchases of long-term debt, including current portion and refinancing costs	(197		)	—			—			(1		)	—		(198		)
Increase (decrease) due from affiliates, net	3			(403		)	472			(72		)	—		—
Net Cash Provided by (Used in) Financing Activities of Continuing Operations	98			77			472			(73		)	—		574
Net Cash Used in Discontinued Operations	—			—			—			(1		)	—		(1		)
Effect of Exchange Rates on Cash and Cash Equivalents	—			—			—			3			—		3
Net Change in Cash and Cash Equivalents	42			—			429			(8		)	—		463
Cash and Cash Equivalents at Beginning of Period	173			7			350			86			—		616
Cash and Cash Equivalents at End of Period	$	215		$	7		$	779		$	78		$	—	$	1,079