Stock-Based Compensation

3 Months Ended

Mar. 31, 2013

Compensation and Retirement and Compensation Related Costs, Share-based Payments Disclosure [Abstract]

Stock-Based Compensation

Stock-Based Compensation

The following table summarizes non-cash compensation expense and capitalized non-cash compensation for the three months ended March 31, 2013 and 2012 (dollars in millions):

	Three Months Ended March 31,
	2013		2012
OSO	$	5	$	2
Restricted Stock Units and Shares	7		4
401(k) Match Expense	8		7
Restricted Stock Unit Bonus Grant	15		11
Management Incentive and Retention Plan	2		—
	37		24
Capitalized Non-Cash Compensation	—		—
	$	37	$	24

The Company capitalizes non-cash compensation for those employees directly involved in the construction of the network, installation of services for customers or the development of business support systems. As of March 31, 2013, there were approximately 2 million OSOs outstanding. As of March 31, 2013, there were approximately 4 million nonvested restricted stock and restricted stock units (“RSUs”) outstanding (including those related to the Management Incentive and Retention Plan). In addition, as of March 31, 2013, there were approximately 59 thousand non-qualified stock options outstanding.