Reorganization Items, Net

6 Months Ended

Jun. 30, 2011

Reorganization Items, Net [Abstract]

Reorganization Items, Net

3. 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 costs		(48,443	)
Other fresh start accounting adjustments		(20,450	)
Total fresh start accounting adjustments		3,268,977
Total reorganization items, net	$	7,793,132