Business Acquisition Cash Paid In Lieu Of Fractional Shares

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- Definition

Business Acquisition Share Based Compensation

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- Definition

Common Stock Fair Value Per Share

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- Definition

Increase Decrease In Cash, Accounts Receivable And Other Current Assets

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- Definition

Increase Decrease In Deferred Credits And Other Liabilities

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- Definition

Increase Decrease In Tradename

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- Definition

The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

+ References

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- Definition

Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 24

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

Number of shares of equity interests issued or issuable to acquire entity.

+ References

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 59

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 25

-Paragraph 23

-URI http://asc.fasb.org/extlink&oid=6909708&loc=d3e1043-128460

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- Definition

The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 50

-Paragraph 5

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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- Definition

The change during the reporting period in the carrying value of goodwill. The change could be the result of new goodwill acquired, goodwill impairment during the period, goodwill written off related to the sale of a business or other adjustments to goodwill.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

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-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 72

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Acquisition By CenturyLink (Narrative) (Details) (USD $) In Millions, except Share data	0 Months Ended	3 Months Ended	9 Months Ended	3 Months Ended				0 Months Ended	3 Months Ended
	Apr. 02, 2011	Sep. 30, 2011	Sep. 30, 2011	Mar. 31, 2011 Predecessor [Member] Cumulative [Member]	Apr. 02, 2011 Financial Advisory Fees [Member]	Apr. 02, 2011 Performance Awards [Member]	Apr. 02, 2011 Retention Bonuses [Member]	Apr. 02, 2011 CenturyLink [Member]	Mar. 31, 2011 CenturyLink [Member]
Common stock converted from Qwest to CenturyLink, per share	0.1664
Total estimated aggregate consideration	$ 12,273
Business acquisition, equity interest issued or issuable, number of shares									294,000,000
Closing stock price of CenturyLink common stock, per share									41.55
Share-based compensation								52
Cash paid in lieu of the issuance of fractional shares								5
Goodwill recognized	10,135	10,135	10,135
Expenses associated with CenturyLink acquisition		19	146	3
Accrued business acquisition costs					35	23	16
Decrease in tradename			179
Increase decrease in cash, accounts receivable and other current assets			88
Increase decrease in deferred credits and other liabilities			40
Increase in goodwill			$ 130