XML 16 R8.htm IDEA: XBRL DOCUMENT v2.3.0.15
Reorganization Items, Net
9 Months Ended
Sep. 30, 2011
Reorganization Items Disclosures [Abstract] 
Reorganization Items, Net
Reorganization Items, Net

Predecessor Company

Reorganization items directly associated with the process of reorganizing the business under Chapter 11 were recorded on a separate line item on the condensed consolidated statement of operations. The Predecessor Company had recorded $7.8 billion of reorganization items during the one month ended January 31, 2010 comprised of a $4.5 billion gain on reorganization / settlement of liabilities subject to compromise and fresh start accounting adjustments of $3.3 billion. The following table displays the details of reorganization items for the one month ended January 31, 2010:

 
Predecessor Company
 
One Month Ended
 
January 31, 2010
Liabilities subject to compromise
$
6,352,813

Issuance of new Dex One common stock (par value)
(50
)
Dex One additional paid-in capital
(1,450,734
)
Dex One Senior Subordinated Notes
(300,000
)
Reclassified into other balance sheet liability accounts
(39,471
)
Professional fees and other
(38,403
)
Gain on reorganization / settlement of liabilities subject to compromise
4,524,155

 
 
Fresh start accounting adjustments:
 
Goodwill
2,097,124

Write off of deferred revenue and deferred directory costs
655,555

Fair value adjustment to intangible assets
415,132

Fair value adjustment to the amended and restated credit facilities
120,245

Fair value adjustment to fixed assets and computer software
49,814

Write-off of deferred financing cost
(48,443
)
Other fresh start accounting adjustments
(20,450
)
Total fresh start accounting adjustments
3,268,977

Total reorganization items, net
$
7,793,132