Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Accounting Policies [Abstract]

Property, Plant and Equipment

Depreciation and amortization for the Company's property, plant and equipment are computed on the straight-line method based on the following useful lives:

Facility and Leasehold Improvements	10	-	40	years
Network Infrastructure (including fiber and conduit)	25	-	50	years
Operating Equipment	4	-	15	years
Furniture, Fixtures, Office Equipment and Other	2	-	7	years

The components of the Company's property, plant and equipment as of December 31, 2012 and 2011 are as follows (dollars in millions):

	Cost		Accumulated Depreciation			Net
December 31, 2012
Land	$	195	$	—		$	195
Land Improvements	73		(43		)	30
Facility and Leasehold Improvements	2,050		(1,074		)	976
Network Infrastructure	8,342		(3,058		)	5,284
Operating Equipment	5,506		(3,997		)	1,509
Furniture, Fixtures and Office Equipment	249		(166		)	83
Other	21		(21		)	—
Construction-in-Progress	122		—			122
	$	16,558	$	(8,359	)	$	8,199
December 31, 2011
Land	$	195	$	—		$	195
Land Improvements	73		(40		)	33
Facility and Leasehold Improvements	2,046		(978		)	1,068
Network Infrastructure	8,189		(2,817		)	5,372
Operating Equipment	4,978		(3,680		)	1,298
Furniture, Fixtures and Office Equipment	228		(142		)	86
Other	21		(21		)	—
Construction-in-Progress	84		—			84
	$	15,814	$	(7,678	)	$	8,136

Change in Accounting Estimate

The change in estimated useful lives of certain of the Company’s property, plant and equipment, which has resulted in less depreciation expense than would have otherwise been recorded, resulted in the following decrease for the year ended December 31, 2011 (in millions, except per share amounts):

Net Loss	$	74
Basic and Diluted Net Loss per Share	$	0.54