Other Intangible Assets and Liabilities

9 Months Ended

Sep. 30, 2011

Other Intangible Assets And Liabilities [Abstract]

Other Intangible Assets and Liabilities

Other Intangible Assets and Liabilities

Amortized intangible assets and liabilities were as follows (in millions):

	Successor
	As of September 30, 2011				As of December 31, 2010
	Gross Carrying Amount		Accumulated Amortization		Gross Carrying Amount		Accumulated Amortization
Amortized intangible assets	$	2,013	$	517	$	2,013	$	281
Amortized intangible liabilities	$	2,056	$	487	$	2,056	$	266

Amortized intangible assets primarily consisted of internally developed software and franchise & customer assets. Amortized intangible liabilities primarily consisted of customer and shortline contracts which were in an unfavorable position at the date of Merger.

Amortized intangible assets and liabilities are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives.

Amortization of intangible assets and liabilities was as follows (in millions):

	Successor				Predecessor
	Nine Months Ended		February 13 – September 30, 2010		January 1 – February 12, 2010
	September 30, 2011
Amortization of intangible assets	$	236	$	204	$	—
Amortization of intangible liabilities	$	221	$	191	$	—

Amortization of intangible assets and liabilities for the next five years is expected to approximate the following (in millions):

	Amortization of intangible assets		Amortization of intangible liabilities
Remainder of 2011	$	76	$	72
2012	$	306	$	282
2013	$	306	$	252
2014	$	306	$	179
2015	$	54	$	115