XML 27 R13.htm IDEA: XBRL DOCUMENT v3.3.1.900
Asset Retirement Obligations
12 Months Ended
Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]  
Asset Retirement Obligations
Asset Retirement Obligations

The Company's asset retirement obligations consist of legal requirements to remove certain of its network infrastructure at the expiration of the underlying right-of-way ("ROW") term and restoration requirements for leased facilities. The Company recognizes its estimate of the fair value of its asset retirement obligations in the period incurred in other long-term liabilities. The fair value of the asset retirement obligation is also capitalized as property, plant and equipment and then depreciated over the estimated remaining useful life of the associated asset.

The following table provides asset retirement obligation activity for the years ended December 31, 2015 and 2014 (dollars in millions):
 
 
2015
 
2014
Asset retirement obligation at January 1
 
$
85

 
$
56

Accretion expense
 
9

 
8

Liabilities assumed in tw telecom acquisition
 

 
22

Liabilities settled
 
(8
)
 
(7
)
Revision in estimated cash flows
 
5

 
7

Effect of foreign currency rate change
 
(1
)
 
(1
)
Asset retirement obligation at December 31
 
$
90

 
$
85