Stock-Based Compensation

The following table summarizes non-cash compensation expense and capitalized non-cash compensation for the three and six months ended June 30, 2013 and 2012 (dollars in millions):



	Three Months Ended June 30,				Six Months Ended June 30,
	2013		2012		2013		2012
OSO	$	11	$	4	$	16	$	6
Restricted Stock Units and Shares	14		14		21		18
401(k) Match Expense	5		6		13		13
Restricted Stock Unit Bonus Grant	14		5		29		16
Management Incentive and Retention Plan	4		—		6		—
	48		29		85		53
Capitalized Non-Cash Compensation	—		—		—		—
	$	48	$	29	$	85	$	53

The Company capitalizes non-cash compensation for those employees directly involved in the construction of the network, installation of services for customers or the development of business support systems. As of June 30, 2013, there were approximately 2 million OSOs outstanding. As of June 30, 2013, there were approximately 4 million nonvested restricted stock and restricted stock units (“RSUs”) outstanding (including those related to the Management Incentive and Retention Plan). In addition, as of June 30, 2013, there were approximately 55 thousand non-qualified stock options outstanding.