Stock-Based Compensation (Notes)

3 Months Ended

Mar. 31, 2014

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

The following table summarizes non-cash compensation expense and capitalized non-cash compensation for the three months ended March 31, 2014 and 2013 (dollars in millions):



	Three Months Ended March 31,
	2014			2013
OSO	$	2		$	5
Restricted Stock Units and Shares	6			7
401(k) Match Expense	7			8
Restricted Stock Unit Bonus Grant	(5		)	15
Management Incentive and Retention Plan	—			2
	10			37
Capitalized Non-Cash Compensation	—			—
	$	10		$	37

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 March 31, 2014, there were approximately 2 million OSOs outstanding. As of March 31, 2014, there were approximately 3 million non-vested restricted stock and RSUs outstanding. The Company's Management Incentive and Retention Plan was completed in the first quarter 2014. In addition, as of March 31, 2014, there were approximately 11 thousand non-qualified stock options outstanding.