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



	Three Months Ended September 30,		Nine Months Ended September 30,
	2014	2013	2014	2013
Weighted average number of common shares used for basic earnings per share ^(a)	26,472,162	26,206,371	26,439,870	26,181,382
Effect of potential dilutive shares ^(b)	—	—	—	—
Weighted average number of common shares and potential dilutive shares used for diluted earnings per share	26,472,162	26,206,371	26,439,870	26,181,382
Anti-dilutive shares outstanding at period-end that are excluded from the above reconciliation ^(c)	5,599,908	5,300,194	5,599,908	5,300,194

(a)

Weighted average number of common shares used for basic earnings per share excludes weighted average shares of non-vested restricted stock of 232,884 and 275,188 for the three months ended September 30, 2014 and 2013, respectively, and excludes 236,616 and 283,357 for the nine months ended September 30, 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 and nine months ended September 30, 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. Amended and Restated 2010 Long Term Incentive Plan.