Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2014

Earnings Per Share [Abstract]

Schedule of Weighted Average Number of Shares

The following table provides a reconciliation of the common shares used for basic earnings per share and diluted earnings per share:

	Three Months Ended March 31,
	2014	2013
Weighted average number of common shares used for basic earnings per share (a)	26,392,179	26,147,384
Effect of potential dilutive shares (b)	—	—
Weighted average number of common shares and potential dilutive shares used for diluted earnings per share	26,392,179	26,147,384
Anti-dilutive shares outstanding at period-end that are excluded from the above reconciliation (c)	5,696,534	5,348,940

(a) Weighted average number of common shares used for basic earnings per share excludes 242,409 and 285,060 weighted average shares of non-vested restricted stock as of the three months ended March 31, 2014 and 2013, respectively. Non-vested restricted stock is included in common shares issued and outstanding in the condensed consolidated balance sheets.

(b) Since the Company incurred a loss for the three months ended March 31, 2014 and 2013, all potentially dilutive securities are anti-dilutive for these periods and, therefore, are excluded from the determination of diluted earnings per share.

(c) Anti-dilutive shares outstanding at period-end that are excluded from the above reconciliation include warrants, non-vested restricted stock and stock options issued under the FairPoint Communications, Inc. 2010 Long Term Incentive Plan.