Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2011

Accounting Policies [Abstract]

Property, Plant and Equipment

Depreciation and amortization for the Company's property, plant and equipment are computed on the straight-line method based on the following useful lives:

Facility and Leasehold Improvements	10	-	40	years
Network Infrastructure (including fiber and conduit)	25	-	50	years
Operating Equipment	4	-	15	years
Furniture, Fixtures, Office Equipment and Other	2	-	7	years

The components of the Company's property, plant and equipment as of December 31, 2011 and 2010 are as follows (dollars in millions):

	Cost		Accumulated Depreciation			Net
December 31, 2011
Land	$	195	$	—		$	195
Land Improvements	73		(40		)	33
Facility and Leasehold Improvements	2,089		(980		)	1,109
Network Infrastructure	7,931		(2,814		)	5,117
Operating Equipment	5,253		(3,684		)	1,569
Furniture, Fixtures and Office Equipment	167		(139		)	28
Other	22		(21		)	1
Construction-in-Progress	84		—			84
	$	15,814	$	(7,678	)	$	8,136
December 31, 2010
Land	$	160	$	—		$	160
Land Improvements	73		(42		)	31
Facility and Leasehold Improvements	1,898		(887		)	1,011
Network Infrastructure	5,630		(2,544		)	3,086
Operating Equipment	4,322		(3,381		)	941
Furniture, Fixtures and Office Equipment	145		(133		)	12
Other	22		(22		)	—
Construction-in-Progress	44		—			44
	$	12,294	$	(7,009	)	$	5,285

Change in Accounting Estimate

The change in estimated useful lives of certain of the Company’s property, plant and equipment, which has resulted in less depreciation expense than would have otherwise been recorded, resulted in the following decrease for the year ended December 31, 2011 (in millions, except per share amounts):

Net Loss	$	74
Basic and Diluted Net Loss per Share	$	0.54