Transactions	9 Months Ended
Sep. 30, 2014
Transactions [Abstract]
Transactions	(3) Transactions: The AT&T Transaction On October 24, 2014, pursuant to the stock purchase agreement dated December 16, 2013, as amended, the Company acquired the wireline properties of AT&T Inc. (AT&T) in Connecticut (the AT&T Transaction) for a purchase price of $2.0 billion in cash, excluding adjustments for working capital. Following the AT&T Transaction, Frontier now owns and operates the wireline business and fiber optic network servicing residential, commercial and wholesale customers in Connecticut. The Company also acquired the U-verse® video and DISH satellite TV customers in Connecticut. See Note 8 for further discussion related to financing the AT&T Transaction. With respect to the AT&T Transaction, the final allocation of the purchase price will be based on the fair values of assets acquired and liabilities assumed as of October 24, 2014. The initial accounting for this transaction is not yet complete, including the purchase price allocation. We expect to disclose this information, along with pro forma financial information, in our Annual Report on Form 10-K for the year ended December 31, 2014. The Company reorganized into five regional operating segments in October 2014. Our operating segments will consist of the following regions: Central, East, Mid-Atlantic, National and West. In conjunction with the reorganization of our operating segments, we will reassign goodwill to certain of our reporting units in the fourth quarter using a relative fair value allocation approach. The 2010 Transaction On July 1, 2010, the Company acquired the defined assets and liabilities of the local exchange business and related landline activities of Verizon Communications Inc. (Verizon) in 14 states (the Acquired Territories), including Internet access, long distance services and broadband video provided to designated customers in the Acquired Territories (the 2010 Acquired Business). Frontier was considered the acquirer of the 2010 Acquired Business for accounting purposes. All integration activities for the 2010 Transaction were completed as of the end of 2012.

Transactions

9 Months Ended

Sep. 30, 2014

(3) Transactions:

The AT&T Transaction

On October 24, 2014, pursuant to the stock purchase agreement dated December 16, 2013, as amended, the Company acquired the wireline properties of AT&T Inc. (AT&T) in Connecticut (the AT&T Transaction) for a purchase price of $2.0 billion in cash, excluding adjustments for working capital. Following the AT&T Transaction, Frontier now owns and operates the wireline business and fiber optic network servicing residential, commercial and wholesale customers in Connecticut. The Company also acquired the U-verse® video and DISH satellite TV customers in Connecticut. See Note 8 for further discussion related to financing the AT&T Transaction.

With respect to the AT&T Transaction, the final allocation of the purchase price will be based on the fair values of assets acquired and liabilities assumed as of October 24, 2014. The initial accounting for this transaction is not yet complete, including the purchase price allocation. We expect to disclose this information, along with pro forma financial information, in our Annual Report on Form 10-K for the year ended December 31, 2014.

The Company reorganized into five regional operating segments in October 2014. Our operating segments will consist of the following regions: Central, East, Mid-Atlantic, National and West. In conjunction with the reorganization of our operating segments, we will reassign goodwill to certain of our reporting units in the fourth quarter using a relative fair value allocation approach.

The 2010 Transaction

On July 1, 2010, the Company acquired the defined assets and liabilities of the local exchange business and related landline activities of Verizon Communications Inc. (Verizon) in 14 states (the Acquired Territories), including Internet access, long distance services and broadband video provided to designated customers in the Acquired Territories (the 2010 Acquired Business). Frontier was considered the acquirer of the 2010 Acquired Business for accounting purposes. All integration activities for the 2010 Transaction were completed as of the end of 2012.