Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2011

Accounting Policies [Abstract]

Property, Plant and Equipment

Depreciation and amortization for the Company's property, plant and equipment are computed using the straight-line method based on the following estimated 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, 2013 and 2012 are as follows (dollars in millions):

	Cost		Accumulated Depreciation			Net
December 31, 2013
Land	$	193	$	—		$	193
Land Improvements	72		(47		)	25
Facility and Leasehold Improvements	2,207		(1,193		)	1,014
Network Infrastructure	8,505		(3,279		)	5,226
Operating Equipment	6,057		(4,381		)	1,676
Furniture, Fixtures and Office Equipment	196		(168		)	28
Other	22		(21		)	1
Construction-in-Progress	77		—			77
	$	17,329	$	(9,089	)	$	8,240
December 31, 2012
Land	$	195	$	—		$	195
Land Improvements	73		(43		)	30
Facility and Leasehold Improvements	2,093		(1,085		)	1,008
Network Infrastructure	8,342		(3,058		)	5,284
Operating Equipment	5,506		(3,997		)	1,509
Furniture, Fixtures and Office Equipment	206		(155		)	51
Other	21		(21		)	—
Construction-in-Progress	122		—			122
	$	16,558	$	(8,359	)	$	8,199

Change in Accounting Estimate

The change in the estimated useful lives of conduit, fiber, and certain transmission equipment resulted in the following decrease in the net loss 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