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Stock-Based Compensation (Notes)
 9 Months Ended
Sep. 30, 2016
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 attributable to stock-based awards for the three and nine months ended September 30, 2016 and 2015 (dollars in millions):
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
Outperform Stock Appreciation Rights
$
—

 
$
1

 
$
2

 
$
4

Restricted Stock Units
26

 
15

 
60

 
37

Performance Restricted Stock Units
9

 
10

 
33

 
23

401(k) Match Expense
8

 
8

 
27

 
29

 
43

 
34

 
122

 
93

Capitalized Non-Cash Compensation
—

 
—

 
(1
)
 
(1
)
 
$
43

 
$
34

 
$
121

 
$
92



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 September 30, 2016, there were less than 1 million OSOs outstanding, and approximately 5 million total restricted stock and performance restricted stock units outstanding.