Document and Entity Information
| Document and Entity Information Statement - shares | 6 Months Ended | |
| Jun. 30, 2018 | Aug. 02, 2018 | |
| Document and Entity Information [Abstract] | ||
| Entity Registrant Name | NII HOLDINGS INC | |
| Central Index Key | 1,037,016 | |
| Entity Well-Known Seasoned issuer | No | |
| Current Fiscal Year End Date | --12-31 | |
| Entity Current Reporting status | Yes | |
| Entity Volunteer Filers | No | |
| Entity Filer Category | Accelerated Filer | |
| Entity Common Stock, Shares Outstanding | 100,470,158 | |
| Document Fiscal Year Focus | 2,018 | |
| Document Fiscal Period Focus | Q2 | |
| Document Type | 10-Q | |
| Amendment Flag | false | |
| Document Period End Date | Jun. 30, 2018 |
CONDENSED CONSOLIDATED BALANCE
| CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Current assets | ||
| Cash and cash equivalents | $ 90,893 | $ 193,888 |
| Short-term investments | 29,687 | 16,711 |
| Accounts receivable, net of allowance for doubtful accounts of $26,103 and $42,011 | 95,470 | 106,715 |
| Handset and accessory inventory | 3,479 | 3,163 |
| Prepaid expenses and other | 229,357 | 254,461 |
| Total current assets | 448,886 | 574,938 |
| Property, plant and equipment, net | 112,481 | 117,262 |
| Intangible assets, net | 170,885 | 194,694 |
| Other assets | 233,746 | 218,204 |
| Total assets | 965,998 | 1,105,098 |
| Current liabilities | ||
| Accounts payable | 39,097 | 42,284 |
| Accrued expenses and other | 273,451 | 308,129 |
| Current portion of long-term debt | 3,899 | 7,990 |
| Total current liabilities | 316,447 | 358,403 |
| Long-term debt | 584,439 | 647,717 |
| Other long-term liabilities | 224,472 | 220,925 |
| Total liabilities | 1,125,358 | 1,227,045 |
| Contingencies (Note 8) | ||
| Stockholders’ deficit | ||
| Undesignated preferred stock, par value $0.001, 10,000 shares authorized, no shares issued or outstanding | 0 | 0 |
| Common stock, par value $0.001, 140,000 shares authorized, 100,456 shares issued and outstanding — 2018, 100,384 shares issued and outstanding — 2017 | 100 | 100 |
| Paid-in capital | 2,140,741 | 2,139,299 |
| Accumulated deficit | (2,204,516) | (2,135,770) |
| Accumulated other comprehensive loss | (8,836) | (46,903) |
| Total NII Holdings stockholders’ deficit | (72,511) | (43,274) |
| Noncontrolling interest | (86,849) | (78,673) |
| Total deficit | (159,360) | (121,947) |
| Total liabilities and stockholders’ deficit | $ 965,998 | $ 1,105,098 |
CONDENSED CONSOLIDATED BALANCE3
| CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Statement of Financial Position [Abstract] | ||
| Allowance for doubtful Accounts | $ 26,103 | $ 42,011 |
| Undesignated preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Undesignated preferred stock, shares authorized (shares) | 10,000,000 | 10,000,000 |
| Undesignated preferred stock, shares issued (shares) | 0 | 0 |
| Undesignated preferred stock, shares outstanding (shares) | 0 | 0 |
| Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
| Common stock, shares authorized (shares) | 140,000,000 | 140,000,000 |
| Common stock, shares issued (shares) | 100,456,000 | 100,384,000 |
| Common stock, shares outstanding (shares) | 100,456,000 | 100,384,000 |
CONDENSED CONSOLIDATED STATEMEN
| CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) shares in Thousands, $ in Thousands | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | |
| Operating revenues | ||||
| Operating revenues | $ 156,010 | $ 225,134 | $ 337,023 | $ 476,089 |
| Operating expenses | ||||
| Cost of service (exclusive of depreciation and amortization included below) | 69,939 | 87,842 | 158,863 | 190,550 |
| Cost of handsets and accessories | 7,015 | 13,041 | 16,080 | 21,707 |
| Selling, general and administrative | 79,269 | 129,612 | 170,155 | 264,078 |
| Impairment and restructuring charges | 11,722 | 54,235 | 9,897 | 126,174 |
| Depreciation | 4,463 | 5,717 | 9,296 | 14,603 |
| Amortization | 3,447 | 3,618 | 7,038 | 7,757 |
| Operating expenses | 175,855 | 294,065 | 371,329 | 624,869 |
| Operating loss | (19,845) | (68,931) | (34,306) | (148,780) |
| Other (expense) income | ||||
| Interest expense, net | (28,010) | (26,405) | (54,616) | (57,967) |
| Interest income | 1,593 | 7,808 | 6,979 | 16,944 |
| Foreign currency transaction losses, net | (46,666) | (13,352) | (47,854) | (1,977) |
| Other (expense) income, net | (3,251) | 7,635 | (9,581) | 5,860 |
| Other (expense) income | (76,334) | (24,314) | (105,072) | (37,140) |
| Loss from continuing operations before reorganization items and income tax provision | (96,179) | (93,245) | (139,378) | (185,920) |
| Income tax benefit | 0 | 5,778 | 0 | 5,778 |
| Net loss from continuing operations | (96,179) | (87,467) | (139,378) | (180,142) |
| (Loss) income from discontinued operations, net of income taxes | (2,662) | 2,697 | (2,783) | 2,659 |
| Net loss | (98,841) | (84,770) | (142,161) | (177,483) |
| Net loss attributable to noncontrolling interest | (27,709) | 0 | (39,315) | 0 |
| Net loss attributable to NII Holdings | $ (71,132) | $ (84,770) | $ (102,846) | $ (177,483) |
| Net loss from continuing operations per common share, basic and diluted (in dollars per share) | $ (0.96) | $ (0.87) | $ (1.39) | $ (1.80) |
| Net (loss) income from discontinued operations per common share, basic and diluted (in dollars per share) | (0.03) | 0.02 | (0.03) | 0.03 |
| Net loss attributable to NII Holdings per common share, basic and diluted (in dollars per share) | $ (0.99) | $ (0.85) | $ (1.42) | $ (1.77) |
| Weighted average number of common shares outstanding, basic and diluted (in shares) | 100,391 | 100,298 | 100,388 | 100,279 |
| Comprehensive loss, net of income taxes | ||||
| Foreign currency translation adjustment | $ 36,470 | $ 12,386 | $ 38,067 | $ 4,818 |
| Other comprehensive income | 36,470 | 12,386 | 38,067 | 4,818 |
| Net loss | (71,132) | (84,770) | (102,846) | (177,483) |
| Total comprehensive loss | (34,662) | (72,384) | (64,779) | (172,665) |
| Service and other revenues | ||||
| Operating revenues | ||||
| Operating revenues | 150,809 | 220,079 | 326,781 | 463,572 |
| Handset and accessory revenues | ||||
| Operating revenues | ||||
| Operating revenues | $ 5,201 | $ 5,055 | $ 10,242 | $ 12,517 |
CONDENSED CONSOLIDATED STATEME5
| CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY - 6 months ended Jun. 30, 2018 - USD ($) shares in Thousands, $ in Thousands | Total | Common Stock | Paid-in Capital | Accumulated Deficit | Accumulated Other Comprehensive Loss | Total Stockholders’ Deficit | Noncontrolling Interest |
| Beginning balance (shares) at Dec. 31, 2017 | 100,384 | ||||||
| Beginning balance at Dec. 31, 2017 | $ (121,947) | $ 100 | $ 2,139,299 | $ (2,135,770) | $ (46,903) | $ (43,274) | $ (78,673) |
| Increase (Decrease) in Stockholders' Equity [Roll Forward] | |||||||
| Net loss | (142,161) | (102,846) | (102,846) | (39,315) | |||
| Other comprehensive income | 54,393 | 38,067 | 38,067 | 16,326 | |||
| Share-based compensation activity (shares) | 72 | ||||||
| Share-based compensation activity | 1,652 | 1,442 | 1,442 | 210 | |||
| Ending balance (shares) at Jun. 30, 2018 | 100,456 | ||||||
| Ending balance at Jun. 30, 2018 | $ (159,360) | $ 100 | $ 2,140,741 | $ (2,204,516) | $ (8,836) | $ (72,511) | $ (86,849) |
CONDENSED CONSOLIDATED STATEME6
| CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands | 6 Months Ended | |
| Jun. 30, 2018 | Jun. 30, 2017 | |
| Cash flows from operating activities: | ||
| Net loss | $ (142,161) | $ (177,483) |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||
| Loss (income) from discontinued operations | 2,783 | (2,659) |
| Amortization of debt discounts (premiums) and financing costs | 332 | (1,796) |
| Depreciation and amortization | 16,334 | 22,360 |
| Provision for losses on accounts receivable | 20,140 | 43,164 |
| Foreign currency transaction losses, net | 47,854 | 1,977 |
| Impairment charges and losses on disposals of fixed assets | 510 | 67,038 |
| Share-based payment expense | 1,610 | 2,781 |
| Other, net | 1,595 | 1,000 |
| Change in assets and liabilities: | ||
| Accounts receivable | (24,564) | (29,714) |
| Prepaid value-added taxes | (842) | 13,889 |
| Handset and accessory inventory | (1,042) | 4,139 |
| Prepaid expenses and other | (23,187) | (1,592) |
| Other long-term assets | (12,320) | (16,902) |
| Accrued value-added taxes | 11,630 | (210) |
| Other long-term liabilities | 23,334 | 52,978 |
| Accounts payable, accrued expenses, deferred revenues and other | (8,987) | (25,407) |
| Net cash used in operating activities | (86,981) | (46,437) |
| Cash flows from investing activities: | ||
| Capital expenditures | (24,277) | (36,991) |
| Purchases of investments | 517,896 | 454,223 |
| Proceeds from sales of investments | 500,237 | 466,680 |
| Change in restricted cash and other deposits | 39,665 | 30,265 |
| Other, net | (2,729) | (1,985) |
| Total investing cash (used in) provided by continuing operations | (5,000) | 3,746 |
| Total investing cash provided by (used in) discontinued operations | 28 | (132) |
| Net cash (used in) provided by investing activities | (4,972) | 3,614 |
| Cash flows from financing activities: | ||
| Repayments under equipment financing facility and local bank loans | (1,009) | (42,168) |
| Repayments under capital leases and other | (3,663) | (2,119) |
| Payments for costs related to debt amendments | (4,130) | 0 |
| Net cash used in financing activities | (8,802) | (44,287) |
| Effect of exchange rate changes on cash, cash equivalents and restricted cash | (1,740) | 185 |
| Net decrease in cash, cash equivalents and restricted cash | (102,495) | (86,925) |
| Cash, cash equivalents and restricted cash, beginning of period | 305,778 | 422,232 |
| Cash, cash equivalents and restricted cash, end of period | $ 203,283 | $ 335,307 |
Basis of Presentation
| Basis of Presentation | 6 Months Ended |
| Jun. 30, 2018 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Basis of Presentation | Basis of Presentation Overview. Unless the context requires otherwise, "NII Holdings, Inc.," "NII Holdings," "we," "our," "us" and "the Company" refer to the combined businesses of NII Holdings, Inc. and its consolidated subsidiaries. Our unaudited condensed consolidated financial statements have been prepared under the rules and regulations of the Securities and Exchange Commission, or the SEC. While these financial statements do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statements, they reflect all adjustments that, in the opinion of management, are necessary for a fair presentation of the results for interim periods. In addition, the year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. We refer to our majority-owned Brazilian operating company, Nextel Telecomunicações Ltda., as Nextel Brazil. You should read these condensed consolidated financial statements in conjunction with the consolidated financial statements and notes contained in our annual report on Form 10-K for the year ended December 31, 2017 and the condensed consolidated financial statements and notes contained in our quarterly report on Form 10-Q for the three months ended March 31, 2018. You should not expect results of operations for interim periods to be an indication of the results for a full year. Our consolidated results from continuing operations in this quarterly report on Form 10-Q include the results of operations of Nextel Brazil and our corporate headquarters. Sources of Funding. The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of June 30, 2018, our consolidated sources of funding included $120.6 million in cash and short-term investments, and $110.1 million in cash held in escrow to secure our indemnification obligations in connection with the sale of Nextel Mexico. Based on our business plan, we believe our current sources of funding described above will provide us with sufficient liquidity to fund our business through 2019. Our business plan is based on a number of assumptions, including levels of subscriber turnover that are similar to those we experienced in the first half of 2018 and a decrease in certain costs compared to 2017. In addition, our business plan currently assumes that we will recover substantially all of the amount held in escrow in a timely manner. If our actual results of operations differ from our business plan and/or the ultimate amount recovered from our cash held in escrow does not meet our current forecasted amount or is delayed for a significant period of time, our business could be negatively impacted, and we would need to reevaluate our business plan, obtain additional funding, sell certain assets and/or significantly reduce our planned capital and operational spending to further preserve our liquidity. As a result, we are actively exploring options to obtain additional funding in order to, among other things, reduce our liquidity risk. See Note 5 for more information regarding the status of our recovery of cash held in escrow. Partnership Agreement. On June 5, 2017, we and AINMT Holdings AB, or ice group, an international telecommunications company operating primarily in Norway under the "ice.net" brand, along with certain affiliates of ours and ice group, entered into an investment agreement to partner in the ownership of Nextel Brazil. On July 20, 2017, ice group completed its initial investment of $50.0 million in Nextel Holdings S. à r.l., or Nextel Holdings, a newly formed subsidiary of NII that indirectly owns Nextel Brazil, in exchange for 30% ownership in Nextel Holdings. In connection with the initial investment, ice group received 50.0 million shares of cumulative preferred voting stock in Nextel Holdings, and we received 116.6 million shares of common stock in this entity. The investment agreement also provided ice group with an option, exercisable on or before November 15, 2017, to invest an additional $150.0 million in Nextel Holdings for an additional 30% ownership. ice group did not exercise its option, and on February 27, 2018, we terminated the investment agreement. Since we continue to have a controlling interest in Nextel Brazil, we have consolidated this entity and its subsidiaries. New Accounting Pronouncements. In February 2016, the Financial Accounting Standards Board, or the FASB, issued Accounting Standards Update, or ASU, No. 2016-02, "Leases (Topic 842)," which replaces existing leasing rules with a comprehensive lease measurement and recognition standard and expanded disclosure requirements. ASU No 2016-02 will require lessees to recognize most leases on their balance sheet as liabilities, with corresponding "right-of-use" assets, and is effective for interim and annual reporting periods beginning after December 15, 2018, subject to early adoption. The new standard allows us to make an accounting policy election not to recognize lease assets and liabilities on the balance sheet for leases with a term of 12 months or less. The accounting applied by a lessor is largely unchanged from previous guidance. In transition, lessees and lessors have the option to recognize and measure leases either at the beginning of the earliest period presented or at the beginning of the period of adoption using a modified retrospective approach. The modified retrospective approach includes a number of optional practical expedients that we may elect to apply. We expect that we will record a material amount of lease liabilities as a result of implementing this standard. We expect to utilize the modified retrospective approach and are currently evaluating the additional effects ASU No. 2016-02 will have on our condensed consolidated financial statements. Recently Adopted Accounting Pronouncements. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers,” or Accounting Standards Codification 606, which we refer to as ASC 606. This new pronouncement provides us with a single revenue recognition model for recognizing revenue from contracts with customers and significantly expands the disclosure requirements for revenue arrangements. We implemented ASC 606 on January 1, 2018 using the modified retrospective method. We did not retroactively adjust prior periods. In utilizing the modified retrospective method, we are recognizing the cumulative effect of applying the standard at the date of initial application, and we will continue to disclose the results under both the new and old standards for the remainder of the first year after adoption. See Note 2 for more information surrounding the adoption of ASC 606. In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash,” or ASU 2016-18, which provides guidance regarding cash flow statement classification and presentation of changes in restricted cash. We implemented this new standard on January 1, 2018. As required, we provided a reconciliation of cash and cash equivalents as presented in our condensed consolidated balance sheets to cash, cash equivalents and restricted cash as presented in our condensed consolidated statements of cash flows for all periods presented in Note 4. Reclassifications. We have reclassified some prior period amounts in our condensed consolidated financial statements to conform to our current presentation. |
Revenue Recognition
| Revenue Recognition | 6 Months Ended |
| Jun. 30, 2018 | |
| Revenue Recognition [Abstract] | |
| Revenue Recognition | Revenue Recognition On January 1, 2018, we implemented ASC 606 using the modified retrospective method. The primary change to our revenue recognition policies relates to contracts with customers where the customer purchases a discounted handset in connection with entering into a contract for telecommunications services. In accordance with ASC 606, we allocate revenue between the handset and the service based on relative standalone selling price, or SSP. We recognize revenue when we satisfy a performance obligation by providing services or transferring control of promised handsets and accessories, which are distinct to a customer. We recognize revenue in an amount that reflects the consideration to which we expect to be entitled for those performance obligations. A description of the principal activities from which Nextel Brazil generates its revenue, as well as the associated policies that govern the way in which we recognize these revenues, is as follows: Service and Other Revenues. Nextel Brazil's wireless service revenues primarily consist of access charges for providing customers with voice, data or messaging services over the contract period. We recognize revenue related to access charges ratably over the contract period. The typical length of our service contracts is 12 months for individual customers and 24 months for corporate customers. We elected the practical expedient to record all revenue net of taxes collected from customers, which are subsequently remitted to governmental authorities. Handset and Accessory Revenues. We recognize handset and accessory revenue when a subscriber takes possession of a device. The transaction price of the handset sold, if any, is billed at the time of sale. Although more than 90% of our subscribers typically purchase services only and acquire a handset separately, the remainder of our subscriber base purchases a handset offered at a discounted price bundled with services. In these types of bundled sales, we allocate a portion of our future service billings to the handset and recognize revenue upon handset delivery at the inception of the contract, which results in a contract asset. We determined that contracts with terms longer than one year that involve the sale of both a handset and related services generally do not include a significant financing component. Significant Judgments and Estimates. Nextel Brazil's subscribers generally enter into service contracts with a commitment period in exchange for discounts on handsets and/or service fees. The penalty applied upon early termination of a contract declines over time in proportion to the remaining commitment period. We concluded that the commitment period should be identical to the contract period since, at any point, the early termination penalty is significant relative to the remaining monthly service fees under the contract. In cases where a contract includes both a handset and accessories, for which we recognize handset and accessory revenue at a point in time, and services, for which we recognize revenue ratably over time, judgment is required to determine the SSP for each distinct performance obligation in order to allocate consideration properly. We use a range of amounts to estimate SSP when we sell each of the products and services separately. Remaining Performance Obligations. As of June 30, 2018, we have $293.2 million of remaining performance obligations under open service contracts. For these service contracts, we expect to recognize $278.7 million in operating revenues in the period from July 1, 2018 through June 30, 2019 and $14.5 million thereafter. Contract Assets and Liabilities. Contract assets primarily relate to the remaining portion of Nextel Brazil's future service billings allocated to handsets and recognized into revenue upon handset delivery at the inception of the contract. As of June 30, 2018 and January 1, 2018, Nextel Brazil had $5.0 million and $5.5 million in total contract assets, respectively, $4.2 million and $4.5 million of which we classified as a component of prepaid expenses and other in our condensed consolidated balance sheets for these periods. We transfer contract assets to receivables when Nextel Brazil's right to bill becomes unconditional. Contract liabilities primarily relate to upfront fees for wireless services for which the services have not yet been provided. As of June 30, 2018 and January 1, 2018, Nextel Brazil had $2.5 million and $1.7 million in total contract liabilities, respectively, substantially all of which we classified as a component of accrued expenses and other in our condensed consolidated balance sheet. The changes to both the contract asset and contract liability balances during the period, which include opening balances amortized into revenue, were not significant. Cost to Obtain Contracts with Customers. We recognize an asset for the incremental costs of obtaining a contract with a customer. These costs include commissions and related costs for sales employees of Nextel Brazil, and commissions payable to our third party distribution channel partners. We amortize these types of costs ratably using the portfolio approach over the estimated customer relationship period, which includes expected future contract renewals. Under the previous accounting standard, we expensed commissions as incurred. As of June 30, 2018 and January 1, 2018, Nextel Brazil had $39.0 million and $42.8 million of deferred costs, respectively, related to expenses required to obtain a contract. Of these total deferred costs, as of June 30, 2018 and January 1, 2018, we recorded $19.6 million and $16.3 million , respectively, as a component of prepaid expenses and other and the remaining $19.4 million and $26.5 million , respectively, as a component of other assets in our condensed consolidated balance sheet. In addition, Nextel Brazil recorded $4.3 million and $8.4 million , respectively, in total commissions expense during the three and six months ended June 30, 2018 as a component of selling, general and administrative expenses in our condensed consolidated statement of comprehensive loss. Adoption Impact. Following is a comparison of our reported results of operations for the three and six months ended June 30, 2018 compared to amounts that we would have reported had we not adopted ASC 606 (in thousands): Three Months Ended June 30, 2018 As Reported With ASC 606 Without ASC 606 Impact Operating revenues Service and other revenues $ 150,809 $ 155,762 $ (4,953 ) Handset and accessory revenues 5,201 3,177 2,024 156,010 158,939 (2,929 ) Operating expenses Cost of service (exclusive of depreciation and amortization included below) 69,939 69,939 — Cost of handsets and accessories 7,015 7,015 — Selling, general and administrative 79,269 83,133 (3,864 ) Impairment, restructuring and other charges, net 11,722 11,722 — Depreciation 4,463 4,463 — Amortization 3,447 3,447 — 175,855 179,719 (3,864 ) Operating loss $ (19,845 ) $ (20,780 ) $ 935 Net loss $ (98,841 ) $ (99,776 ) $ 935 Six Months Ended June 30, 2018 As Reported With ASC 606 Without ASC 606 Impact Operating revenues Service and other revenues $ 326,781 $ 336,562 $ (9,781 ) Handset and accessory revenues 10,242 7,862 2,380 337,023 344,424 (7,401 ) Operating expenses Cost of service (exclusive of depreciation and amortization included below) 158,863 158,863 — Cost of handsets and accessories 16,080 16,080 — Selling, general and administrative 170,155 180,558 (10,403 ) Impairment, restructuring and other charges, net 9,897 9,897 — Depreciation 9,296 9,296 — Amortization 7,038 7,038 — 371,329 381,732 (10,403 ) Operating loss $ (34,306 ) $ (37,308 ) $ 3,002 Net loss $ (142,161 ) $ (145,163 ) $ 3,002 Without the adoption of ASC 606 on January 1, 2018, our basic and diluted net loss from continuing operations per common share would have been $0.01 and $0.03 lower for the three and six months ended June 30, 2018. Components of Transition Adjustment. As of January 1, 2018, the cumulative impact of the implementation of ASC 606 included the recognition of contract assets and liabilities, as well as the capitalization of costs to obtain contracts with customers. In total, these effects resulted in a cumulative adjustment on January 1, 2018 that was comprised of a $21.2 million increase to prepaid expenses and other, a $26.8 million increase to other assets, a $1.1 million increase to accrued expenses and other and a $1.8 million decrease to other long-term liabilities. |
Impairment, Restructuring and O
| Impairment, Restructuring and Other Charges | 6 Months Ended |
| Jun. 30, 2018 | |
| Restructuring and Related Activities [Abstract] | |
| Impairment, Restructuring and Other Charges | Impairment, Restructuring and Other Charges Asset Impairments. During the first quarter of 2017, we reviewed our Nextel Brazil segment for potential impairment and determined that, as a result of the continued decline in share price, the carrying value of this segment was not fully recoverable. As a result, we recorded a non-cash asset impairment charge of $66.0 million to reduce the carrying values of Nextel Brazil's long-lived assets to their respective fair values. We estimated the fair value of our Nextel Brazil segment using a market approach and allocated the impairment charges on a pro rata basis between property, plant and equipment and spectrum licenses. Restructuring Charges. During the three and six months ended June 30, 2018, Nextel Brazil recognized $11.9 million and $22.8 million in restructuring costs, respectively, the majority of which related to future lease costs for approximately 200 iDEN-related transmitter and receiver sites, and a change in the scope of Nextel Brazil's radio access network, or RAN, sharing implementation. During the three and six months ended June 30, 2017, Nextel Brazil recognized $49.3 million and $52.6 million in restructuring costs, respectively, the majority of which related to future lease costs for approximately 1,000 transmitter and receiver sites in low-usage areas in connection with Nextel Brazil's RAN sharing agreement. In addition, during the second quarter of 2017, Nextel Brazil recognized $4.4 million in severance and other related costs resulting from the separation of certain executive level employees. In an effort to further reduce costs, in the first quarter of 2018, Nextel Brazil entered into arrangements with certain of its tower lessors for the right to exchange approximately 600 unused transmitter and receiver sites for other sites. During the first quarter of 2018, we identified approximately 250 transmitter and receiver sites that we plan to exchange pursuant to these arrangements, 200 of which were completed during the second quarter of 2018. As a result, Nextel Brazil reversed $13.7 million in previously accrued restructuring charges. Total impairment, restructuring and other charges, net for the three and six months ended June 30, 2018 and 2017 were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Brazil $ 11,691 $ 53,938 $ 9,545 $ 125,631 Corporate 31 297 352 543 Total impairment, restructuring and other charges, net $ 11,722 $ 54,235 $ 9,897 $ 126,174 As of June 30, 2018, total accrued restructuring charges were as follows (in thousands): Balance, December 31, 2017 $ 109,771 Restructuring charges, net 9,413 Cash payments and other (18,611 ) Foreign currency translation adjustment (13,495 ) Balance, June 30, 2018 $ 87,078 |
Supplemental Financial Statemen
| Supplemental Financial Statement Information | 6 Months Ended |
| Jun. 30, 2018 | |
| Supplemental Financial Statement Information [Abstract] | |
| Supplemental Financial Statement Information | Supplemental Financial Statement Information Restricted Cash. In November 2016, the FASB issued ASU 2016-18, which requires condensed consolidated statements of cash flows to explain the change in restricted cash and restricted cash equivalents, in addition to the change in cash and cash equivalents as previously required. We adopted this ASU on January 1, 2018. As a result of this adoption, the cash and cash equivalents balances in our condensed consolidated statements of cash flows now include restricted cash of $112.4 million as of June 30, 2018, $111.9 million as of December 31, 2017, $115.8 million as of June 30, 2017 and $164.9 million as of December 31, 2016. Our restricted cash relates to cash held in escrow in connection with the sale of Nextel Mexico and certain judicial deposits of cash in Brazil related to litigation involving tax and other matters. A reconciliation from cash and cash equivalents as presented in our condensed consolidated balance sheets to cash, cash equivalents and restricted cash as reported in our condensed consolidated statements of cash flows is as follows: June 30, December 31, (in thousands) Cash and cash equivalents $ 90,893 $ 193,888 Cash in escrow (included in prepaid expenses and other) 110,052 110,024 Other (included in other assets) 2,338 1,866 Cash, cash equivalents and restricted cash $ 203,283 $ 305,778 Prepaid Expenses and Other. The components of our prepaid expenses and other current assets are as follows: June 30, December 31, (in thousands) Cash in escrow $ 110,052 $ 110,024 Brazil judicial deposits 51,297 43,648 Value-added taxes 25,332 27,635 Cash collateral related to performance bonds 618 50,340 Other prepaid expenses 30,661 14,231 Other current assets 11,397 8,583 $ 229,357 $ 254,461 Property, Plant and Equipment, Net. During the three and six months ended June 30, 2018 and 2017, we capitalized immaterial amounts of interest. The components of our property, plant and equipment, net are as follows: June 30, December 31, (in thousands) Land $ 419 $ 489 Building and leasehold improvements 739 935 Network equipment, communication towers and network software 81,604 82,493 Software, office equipment, furniture and fixtures and other 25,190 22,498 Less: Accumulated depreciation and amortization (18,144 ) (11,461 ) 89,808 94,954 Construction in progress 22,673 22,308 $ 112,481 $ 117,262 Intangible Assets, Net. Our intangible assets include the following: June 30, 2018 December 31, 2017 Average Useful Life (Years) Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value (in thousands) Amortizable intangible assets: Licenses 26 $ 172,907 $ (7,856 ) $ 165,051 $ 189,920 $ (5,426 ) $ 184,494 Customer relationships 4 13,126 (7,292 ) 5,834 15,300 (5,100 ) 10,200 $ 186,033 $ (15,148 ) $ 170,885 $ 205,220 $ (10,526 ) $ 194,694 Based on the carrying amount of our intangible assets as of June 30, 2018 and current exchange rates, we estimate amortization expense for each of the next five years ending December 31 to be as follows (in thousands): Y ears Estimated Amortization Expense 2018 $ 13,461 2019 9,929 2020 7,012 2021 7,012 2022 7,012 Actual amortization expense to be reported in future periods could differ from these estimates as a result of additional acquisitions of intangibles, as well as changes in foreign currency exchange rates and other relevant factors. Other Assets. The components of our other long-term assets are as follows: June 30, December 31, (in thousands) Brazil judicial deposits $ 114,756 $ 110,758 Cash collateral related to contingencies 54,455 55,027 Other 64,535 52,419 $ 233,746 $ 218,204 Accrued Expenses and Other. The components of our accrued expenses and other are as follows: June 30, December 31, (in thousands) Contingencies $ 72,445 $ 78,006 Network system and information technology expenses 53,176 48,702 Non-income based taxes 35,947 30,044 Payroll related items and commissions 20,326 32,613 Other 91,557 118,764 $ 273,451 $ 308,129 Other Long-Term Liabilities. The components of our other long-term liabilities are as follows: June 30, December 31, (in thousands) Non-current withholding taxes $ 74,061 $ 67,356 Accrued lease terminations and other restructuring charges 73,770 92,463 Other 76,641 61,106 $ 224,472 $ 220,925 Accumulated Other Comprehensive Loss. As of June 30, 2018 and December 31, 2017 , the tax impact on our accumulated other comprehensive loss was not material. In addition, as of June 30, 2018 and December 31, 2017, all of our accumulated other comprehensive loss represented cumulative foreign currency translation adjustment. Supplemental Cash Flow Information. Six Months Ended June 30, 2018 2017 (in thousands) Capital expenditures Cash paid for capital expenditures, including capitalized interest on property, plant and equipment $ 24,277 $ 36,991 Change in capital expenditures accrued and unpaid or financed, including interest capitalized (1,172 ) (18,552 ) $ 23,105 $ 18,439 We did not have any significant non-cash investing or financing activities during the six months ended June 30, 2018 and 2017. Revenue-Based Taxes. Prior to the implementation of ASC 606, we recorded certain revenue-based taxes on a gross basis. For the three and six months ended June 30, 2017, we recognized $6.9 million and $17.0 million , respectively, in revenue-based taxes as a component of both service and other revenues and selling, general and administrative expenses in our condensed consolidated statement of comprehensive loss. As a result of the adoption of ASC 606, we now record all revenue net of taxes collected from customers. If we had not implemented ASC 606 on January 1, 2018, we would have recognized an additional $4.0 million and $8.7 million , respectively, in revenue-based taxes as a component of both service and other revenues and selling, general and administrative expenses in our condensed consolidated statement of comprehensive loss during the three and six months ended June 30, 2018. Diluted Net Loss Per Common Share. As presented for the three and six months ended June 30, 2018 and 2017, our calculation of diluted net loss from continuing operations per common share is based on the weighted average number of common shares outstanding during those periods and does not include other potential common shares, including shares issuable upon the potential exercise of stock options under our stock-based employee compensation plans or restricted common shares issued under those plans since their effect would have been antidilutive. For the three and six months ended June 30, 2018, we did not include 3.4 million stock options in our calculation of diluted net loss from continuing operations per common share because their effect would have been antidilutive. In addition, for the three and six months ended June 30, 2018, we did not include 0.5 million and 0.3 million restricted common shares, respectively, in our calculation of diluted net loss from continuing operations per common share because their effect would have been antidilutive. For both the three and six months ended June 30, 2017, we did not include 3.6 million and 3.5 million stock options, respectively, in our calculation of diluted net loss from continuing operations per common share because their effect would have been antidilutive. In addition, for the three and six months ended June 30, 2017, we did not include 0.3 million and 0.4 million restricted common shares, respectively, in our calculation of diluted net loss from continuing operations per common share because their effect would have been antidilutive. |
Discontinued Operations
| Discontinued Operations | 6 Months Ended |
| Jun. 30, 2018 | |
| Discontinued Operations and Disposal Groups [Abstract] | |
| Discontinued Operations | Discontinued Operations Sale of Nextel Mexico. On April 30, 2015, we, together with our wholly-owned subsidiary NIU Holdings LLC, completed the sale of our Mexican operations to New Cingular Wireless, an indirect subsidiary of AT&T. The transaction was structured as a sale of all of the outstanding stock of the parent company of Comunicaciones Nextel de Mexico, S.A. de C.V., or Nextel Mexico, for a purchase price of $1.875 billion , including $187.5 million deposited in escrow to satisfy potential indemnification claims. In 2016, we paid $4.0 million , plus interest, out of escrow to settle an indemnification claim. As of June 30, 2018, $73.5 million of the cash held in escrow has been released to us and $110.1 million , which includes interest, remains deposited in escrow related to certain potential tax indemnity claims made by New Cingular Wireless. While we are required to continue to indemnify New Cingular Wireless for any valid claims that arise in the future, New Cingular Wireless is not permitted to make any additional claims against the escrow account. The potential tax indemnity claims submitted by New Cingular Wireless purport to relate to various ongoing tax audits by the Mexican tax authorities for the years 2010 through 2014. Of the total potential tax claims, $12.2 million relates to actual assessments that Nextel Mexico has received. The remaining amounts relate to unassessed matters. New Cingular Wireless' claims include $35.5 million related to the tax audit of Nextel Mexico’s income tax return for 2010 and $36.9 million related to the tax audit of Nextel Mexico's income tax return for 2011. The remaining $37.6 million of potential tax claims relates primarily to non-income tax-based audits for the years 2011 through 2014. During July 2018, the tax audits related to Nextel Mexico's income tax returns for the years 2010 and 2011 were finalized, and we filed amended tax returns. We settled the tax liabilities associated with these tax audits utilizing existing tax credits, with the exception of $4.0 million that we paid utilizing cash held in escrow. As a result, of the $72.4 million in combined claims relating to the tax audits of the years 2010 and 2011, we have requested that New Cingular Wireless agree to the immediate release of $68.3 million from escrow. New Cingular Wireless has disagreed with our interpretation of the escrow and purchase agreements related to the timing of release requirements for escrowed funds. This difference of interpretation could result in a delay of the release of the remaining amount of cash in escrow. We are continuing to work with the Mexican tax authorities to settle the open non-income tax-based audits and accelerate the release of the remaining escrow. There can be no assurance as to the outcome of the foregoing tax audits or indemnity claims. |
Debt
| Debt | 6 Months Ended |
| Jun. 30, 2018 | |
| Debt [Abstract] | |
| Debt | Debt The components of our debt are as follows: June 30, 2018 December 31, 2017 (in thousands) Brazil equipment financing facility $ 238,228 $ 242,883 Brazil bank loans 170,831 200,567 Brazil spectrum financing 104,578 122,044 Brazil capital lease and tower financing obligations 74,701 90,213 Total debt 588,338 655,707 Less: current portion (3,899 ) (7,990 ) $ 584,439 $ 647,717 Amendments to Equipment Financing Facility and Bank Loans. In October 2017, Nextel Brazil entered into an amended and restated equipment financing facility and sixth amendments to its two bank loans with Brazilian lenders. In January 2018, we received final approval for the amended and restated equipment financing facility, at which point all of these amendments became effective. We accounted for these amendments as a non-substantial modification of debt and capitalized $6.1 million of financing costs that will be amortized over the new term of the loans. As a result of the amendments, the material financing terms in all three facilities were aligned. Among other changes, loans under these agreements have a 48 -month grace period from January 2018 for material repayments, a 50 -month material repayment term that begins in January 2022 and a final maturity of January 2026 for Nextel Brazil's bank loans and February 2026 for Nextel Brazil's equipment financing facility. These amendments also provide for a holiday for certain financial covenant compliance, including the net debt financial covenant, until June 30, 2020. In connection with these amendments, Nextel Brazil granted additional security interests to each of its lenders in the form of preferential rights to amounts held in certain of Nextel Brazil's bank accounts and pledged incremental equipment and property to these lenders. In addition, Nextel Brazil will be subject to monthly minimum cash and minimum receivable requirements. Nextel Holdings and certain of its subsidiaries have agreed to make equity contributions to Nextel Brazil over the next 48 months. As of June 30, 2018, Nextel Brazil had $244.0 million in principal amount outstanding under its equipment financing facility and $170.5 million in principal amount outstanding under its bank loans. |
Fair Value Measurements
| Fair Value Measurements | 6 Months Ended |
| Jun. 30, 2018 | |
| Fair Value Disclosures [Abstract] | |
| Fair Value Measurements | Fair Value Measurements Financial Instruments. Available-for-Sale Securities. As of June 30, 2018 and December 31, 2017 , available-for-sale securities held by Nextel Brazil included $29.7 million and $16.7 million , respectively, in investment funds. These funds invest primarily in Brazilian government bonds and long-term bank certificates of deposit. During the three and six months ended June 30, 2018 and 2017, we did not have any material unrealized gains or losses associated with these investments. We account for our available-for-sale securities at fair value. The fair value of Nextel Brazil's investment funds is measured based on the funds' net asset value as a practical expedient, which is excluded from the fair value hierarchy. Debt Instruments. The carrying amounts and estimated fair values of our debt instruments are as follows: June 30, 2018 December 31, 2017 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value (in thousands) Brazil equipment financing $ 238,228 $ 240,100 $ 242,883 $ 237,958 Brazil bank loans and other 170,831 115,492 200,567 144,312 Brazil spectrum financing 104,578 117,082 122,044 128,225 $ 513,637 $ 472,674 $ 565,494 $ 510,495 We estimated the fair value of Nextel Brazil's bank loans, equipment financing and spectrum financing utilizing inputs such as U.S. Treasury security yield curves, prices of comparable bonds, LIBOR, U.S. Treasury bond rates and credit spreads on comparable publicly traded bonds. We consider these fair value measurements to be Level 3 in the fair value hierarchy. Other Financial Instruments. The carrying values of cash and cash equivalents, accounts receivable and accounts payable contained in our condensed consolidated balance sheets approximate their fair values due to the short-term nature of these instruments. |
Contingencies
| Contingencies | 6 Months Ended |
| Jun. 30, 2018 | |
| Commitments and Contingencies [Abstract] | |
| Contingencies | Contingencies Contingencies. Nextel Brazil has received various assessment notices from municipal, state and federal Brazilian authorities asserting deficiencies in payments related primarily to value-added taxes and other non-income based taxes. Nextel Brazil has filed various administrative and legal petitions disputing these assessments. In some cases, Nextel Brazil has received favorable decisions, which are currently being appealed by the respective governmental authority. In other cases, Nextel Brazil's petitions have been denied, and Nextel Brazil is currently appealing those decisions. In connection with these petitions, Nextel Brazil is regularly required to make a judicial guarantee through a deposit of cash to cover the amount in dispute in order to file and/or appeal claims. As of June 30, 2018 and December 31, 2017, Nextel Brazil also had contingencies related to certain consumer, contract and labor-related matters, some of which are secured by judicial guarantees. Even in cases where there is no probable loss, Nextel Brazil may in the future be subject to litigation involving tax and other matters requiring material judicial deposits of cash that will not be released until the pending matter is resolved. As of June 30, 2018 and December 31, 2017 , Nextel Brazil had accrued liabilities of $84.5 million and $81.2 million , respectively, related to contingencies, of which $7.6 million and $7.4 million related to unasserted claims, respectively. We currently estimate the reasonably possible losses related to matters for which Nextel Brazil has not accrued liabilities, as they are not deemed probable, to be approximately $720.0 million as of June 30, 2018 . We continue to evaluate the likelihood of probable and reasonably possible losses, if any, related to all known contingencies. As a result, future increases or decreases to our accrued liabilities may be necessary and will be recorded in the period when such amounts are determined to be probable and reasonably estimable. Legal Proceedings. We are subject to claims and legal actions that may arise in the ordinary course of business. We do not believe that any of these pending claims or legal actions will have a material effect on our business, financial condition, results of operations or cash flows. |
Income Taxes
| Income Taxes | 6 Months Ended |
| Jun. 30, 2018 | |
| Income Tax Disclosure [Abstract] | |
| Income Taxes | Income Taxes The realization of deferred tax assets is dependent on the generation of future taxable income sufficient to realize our tax loss carryforwards and other tax deductions. Valuation allowances are required to be recognized on deferred tax assets unless it is determined that it is “more-likely-than-not” that the asset will be realized. In 2017, w e maintained full valuation allowances on the deferred tax assets of our foreign operating companies, our U.S. parent company and subsidiaries and our foreign holding companies due to substantial negative evidence such as the recent history of cumulative losses and the projected losses for the remainder of 2018 and subsequent years. We maintained this same valuation allowance position through the second quarter of 2018 . |
Segment Reporting
| Segment Reporting | 6 Months Ended |
| Jun. 30, 2018 | |
| Segment Reporting [Abstract] | |
| Segment Reporting | Segment Reporting We have determined our reportable segment based on our method of internal reporting, which disaggregates our business by geographic location. We evaluate performance and provide resources to it based on operating income before depreciation, amortization and impairment, restructuring and other charges, which we refer to as segment earnings. Nextel Brazil is our only reportable operating segment. Nextel Brazil Corporate Consolidated (in thousands) Three Months Ended June 30, 2018 Operating revenues $ 156,009 $ 1 $ 156,010 Segment earnings (losses) $ 3,675 $ (3,888 ) $ (213 ) Less: Impairment, restructuring and other charges, net (11,722 ) Depreciation and amortization (7,910 ) Foreign currency transaction losses, net (46,666 ) Interest expense and other, net (29,668 ) Loss from continuing operations before income tax benefit $ (96,179 ) Capital expenditures $ 14,814 $ — $ 14,814 Three Months Ended June 30, 2017 Operating revenues $ 225,105 $ 29 $ 225,134 Segment earnings (losses) $ 3,080 $ (8,441 ) $ (5,361 ) Less: Impairment, restructuring and other charges, net (54,235 ) Depreciation and amortization (9,335 ) Foreign currency transaction losses, net (13,352 ) Interest expense and other, net (10,962 ) Loss from continuing operations before income tax benefit $ (93,245 ) Capital expenditures $ 8,988 $ — $ 8,988 Six Months Ended June 30, 2018 Operating revenues $ 337,001 $ 22 $ 337,023 Segment earnings (losses) $ 75 $ (8,150 ) $ (8,075 ) Less: Impairment, restructuring and other charges, net (9,897 ) Depreciation and amortization (16,334 ) Foreign currency transaction losses, net (47,854 ) Interest expense and other, net (57,218 ) Loss from continuing operations before income tax benefit $ (139,378 ) Capital expenditures $ 23,105 $ — $ 23,105 Six Months Ended June 30, 2017 Operating revenues $ 476,030 $ 59 $ 476,089 Segment earnings (losses) $ 15,453 $ (15,699 ) $ (246 ) Less: Impairment, restructuring and other charges, net (126,174 ) Depreciation and amortization (22,360 ) Foreign currency transaction losses, net (1,977 ) Interest expense and other, net (35,163 ) Loss from continuing operations before income tax benefit $ (185,920 ) Capital expenditures $ 18,439 $ — $ 18,439 June 30, 2018 Identifiable assets $ 827,023 $ 138,975 $ 965,998 December 31, 2017 Identifiable assets $ 957,495 $ 147,603 $ 1,105,098 |
Basis of Presentation Basis of
| Basis of Presentation Basis of Presentation (Policies) | 6 Months Ended |
| Jun. 30, 2018 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| New and Recently Adopted Accounting Pronouncements | New Accounting Pronouncements. In February 2016, the Financial Accounting Standards Board, or the FASB, issued Accounting Standards Update, or ASU, No. 2016-02, "Leases (Topic 842)," which replaces existing leasing rules with a comprehensive lease measurement and recognition standard and expanded disclosure requirements. ASU No 2016-02 will require lessees to recognize most leases on their balance sheet as liabilities, with corresponding "right-of-use" assets, and is effective for interim and annual reporting periods beginning after December 15, 2018, subject to early adoption. The new standard allows us to make an accounting policy election not to recognize lease assets and liabilities on the balance sheet for leases with a term of 12 months or less. The accounting applied by a lessor is largely unchanged from previous guidance. In transition, lessees and lessors have the option to recognize and measure leases either at the beginning of the earliest period presented or at the beginning of the period of adoption using a modified retrospective approach. The modified retrospective approach includes a number of optional practical expedients that we may elect to apply. We expect that we will record a material amount of lease liabilities as a result of implementing this standard. We expect to utilize the modified retrospective approach and are currently evaluating the additional effects ASU No. 2016-02 will have on our condensed consolidated financial statements. Recently Adopted Accounting Pronouncements. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers,” or Accounting Standards Codification 606, which we refer to as ASC 606. This new pronouncement provides us with a single revenue recognition model for recognizing revenue from contracts with customers and significantly expands the disclosure requirements for revenue arrangements. We implemented ASC 606 on January 1, 2018 using the modified retrospective method. We did not retroactively adjust prior periods. In utilizing the modified retrospective method, we are recognizing the cumulative effect of applying the standard at the date of initial application, and we will continue to disclose the results under both the new and old standards for the remainder of the first year after adoption. See Note 2 for more information surrounding the adoption of ASC 606. In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash,” or ASU 2016-18, which provides guidance regarding cash flow statement classification and presentation of changes in restricted cash. We implemented this new standard on January 1, 2018. As required, we provided a reconciliation of cash and cash equivalents as presented in our condensed consolidated balance sheets to cash, cash equivalents and restricted cash as presented in our condensed consolidated statements of cash flows for all periods presented in Note 4. Reclassifications. We have reclassified some prior period amounts in our condensed consolidated financial statements to conform to our current presentation. |
| Reclassifications | Reclassifications. We have reclassified some prior period amounts in our condensed consolidated financial statements to conform to our current presentation. |
| Revenue Recognition | Revenue Recognition On January 1, 2018, we implemented ASC 606 using the modified retrospective method. The primary change to our revenue recognition policies relates to contracts with customers where the customer purchases a discounted handset in connection with entering into a contract for telecommunications services. In accordance with ASC 606, we allocate revenue between the handset and the service based on relative standalone selling price, or SSP. We recognize revenue when we satisfy a performance obligation by providing services or transferring control of promised handsets and accessories, which are distinct to a customer. We recognize revenue in an amount that reflects the consideration to which we expect to be entitled for those performance obligations. A description of the principal activities from which Nextel Brazil generates its revenue, as well as the associated policies that govern the way in which we recognize these revenues, is as follows: Service and Other Revenues. Nextel Brazil's wireless service revenues primarily consist of access charges for providing customers with voice, data or messaging services over the contract period. We recognize revenue related to access charges ratably over the contract period. The typical length of our service contracts is 12 months for individual customers and 24 months for corporate customers. We elected the practical expedient to record all revenue net of taxes collected from customers, which are subsequently remitted to governmental authorities. Handset and Accessory Revenues. We recognize handset and accessory revenue when a subscriber takes possession of a device. The transaction price of the handset sold, if any, is billed at the time of sale. Although more than 90% of our subscribers typically purchase services only and acquire a handset separately, the remainder of our subscriber base purchases a handset offered at a discounted price bundled with services. In these types of bundled sales, we allocate a portion of our future service billings to the handset and recognize revenue upon handset delivery at the inception of the contract, which results in a contract asset. We determined that contracts with terms longer than one year that involve the sale of both a handset and related services generally do not include a significant financing component. Significant Judgments and Estimates. Nextel Brazil's subscribers generally enter into service contracts with a commitment period in exchange for discounts on handsets and/or service fees. The penalty applied upon early termination of a contract declines over time in proportion to the remaining commitment period. We concluded that the commitment period should be identical to the contract period since, at any point, the early termination penalty is significant relative to the remaining monthly service fees under the contract. In cases where a contract includes both a handset and accessories, for which we recognize handset and accessory revenue at a point in time, and services, for which we recognize revenue ratably over time, judgment is required to determine the SSP for each distinct performance obligation in order to allocate consideration properly. We use a range of amounts to estimate SSP when we sell each of the products and services separately. Remaining Performance Obligations. As of June 30, 2018, we have $293.2 million of remaining performance obligations under open service contracts. For these service contracts, we expect to recognize $278.7 million in operating revenues in the period from July 1, 2018 through June 30, 2019 and $14.5 million thereafter. Contract Assets and Liabilities. Contract assets primarily relate to the remaining portion of Nextel Brazil's future service billings allocated to handsets and recognized into revenue upon handset delivery at the inception of the contract. As of June 30, 2018 and January 1, 2018, Nextel Brazil had $5.0 million and $5.5 million in total contract assets, respectively, $4.2 million and $4.5 million of which we classified as a component of prepaid expenses and other in our condensed consolidated balance sheets for these periods. We transfer contract assets to receivables when Nextel Brazil's right to bill becomes unconditional. Contract liabilities primarily relate to upfront fees for wireless services for which the services have not yet been provided. As of June 30, 2018 and January 1, 2018, Nextel Brazil had $2.5 million and $1.7 million in total contract liabilities, respectively, substantially all of which we classified as a component of accrued expenses and other in our condensed consolidated balance sheet. The changes to both the contract asset and contract liability balances during the period, which include opening balances amortized into revenue, were not significant. Cost to Obtain Contracts with Customers. We recognize an asset for the incremental costs of obtaining a contract with a customer. These costs include commissions and related costs for sales employees of Nextel Brazil, and commissions payable to our third party distribution channel partners. We amortize these types of costs ratably using the portfolio approach over the estimated customer relationship period, which includes expected future contract renewals. Under the previous accounting standard, we expensed commissions as incurred. As of June 30, 2018 and January 1, 2018, Nextel Brazil had $39.0 million and $42.8 million of deferred costs, respectively, related to expenses required to obtain a contract. Of these total deferred costs, as of June 30, 2018 and January 1, 2018, we recorded $19.6 million and $16.3 million , respectively, as a component of prepaid expenses and other and the remaining $19.4 million and $26.5 million , respectively, as a component of other assets in our condensed consolidated balance sheet. In addition, Nextel Brazil recorded $4.3 million and $8.4 million , respectively, in total commissions expense during the three and six months ended June 30, 2018 as a component of selling, general and administrative expenses in our condensed consolidated statement of comprehensive loss. Adoption Impact. Following is a comparison of our reported results of operations for the three and six months ended June 30, 2018 compared to amounts that we would have reported had we not adopted ASC 606 (in thousands): Three Months Ended June 30, 2018 As Reported With ASC 606 Without ASC 606 Impact Operating revenues Service and other revenues $ 150,809 $ 155,762 $ (4,953 ) Handset and accessory revenues 5,201 3,177 2,024 156,010 158,939 (2,929 ) Operating expenses Cost of service (exclusive of depreciation and amortization included below) 69,939 69,939 — Cost of handsets and accessories 7,015 7,015 — Selling, general and administrative 79,269 83,133 (3,864 ) Impairment, restructuring and other charges, net 11,722 11,722 — Depreciation 4,463 4,463 — Amortization 3,447 3,447 — 175,855 179,719 (3,864 ) Operating loss $ (19,845 ) $ (20,780 ) $ 935 Net loss $ (98,841 ) $ (99,776 ) $ 935 Six Months Ended June 30, 2018 As Reported With ASC 606 Without ASC 606 Impact Operating revenues Service and other revenues $ 326,781 $ 336,562 $ (9,781 ) Handset and accessory revenues 10,242 7,862 2,380 337,023 344,424 (7,401 ) Operating expenses Cost of service (exclusive of depreciation and amortization included below) 158,863 158,863 — Cost of handsets and accessories 16,080 16,080 — Selling, general and administrative 170,155 180,558 (10,403 ) Impairment, restructuring and other charges, net 9,897 9,897 — Depreciation 9,296 9,296 — Amortization 7,038 7,038 — 371,329 381,732 (10,403 ) Operating loss $ (34,306 ) $ (37,308 ) $ 3,002 Net loss $ (142,161 ) $ (145,163 ) $ 3,002 Without the adoption of ASC 606 on January 1, 2018, our basic and diluted net loss from continuing operations per common share would have been $0.01 and $0.03 lower for the three and six months ended June 30, 2018. Components of Transition Adjustment. As of January 1, 2018, the cumulative impact of the implementation of ASC 606 included the recognition of contract assets and liabilities, as well as the capitalization of costs to obtain contracts with customers. In total, these effects resulted in a cumulative adjustment on January 1, 2018 that was comprised of a $21.2 million increase to prepaid expenses and other, a $26.8 million increase to other assets, a $1.1 million increase to accrued expenses and other and a $1.8 million decrease to other long-term liabilities. |
| Revenue-Based Taxes | Revenue-Based Taxes. Prior to the implementation of ASC 606, we recorded certain revenue-based taxes on a gross basis. |
| Diluted Net Loss Per Common Share | Diluted Net Loss Per Common Share. As presented for the three and six months ended June 30, 2018 and 2017, our calculation of diluted net loss from continuing operations per common share is based on the weighted average number of common shares outstanding during those periods and does not include other potential common shares, including shares issuable upon the potential exercise of stock options under our stock-based employee compensation plans or restricted common shares issued under those plans since their effect would have been antidilutive. |
Revenue Recognition (Tables)
| Revenue Recognition (Tables) | 6 Months Ended |
| Jun. 30, 2018 | |
| Revenue Recognition [Abstract] | |
| Adoption Impact | Following is a comparison of our reported results of operations for the three and six months ended June 30, 2018 compared to amounts that we would have reported had we not adopted ASC 606 (in thousands): Three Months Ended June 30, 2018 As Reported With ASC 606 Without ASC 606 Impact Operating revenues Service and other revenues $ 150,809 $ 155,762 $ (4,953 ) Handset and accessory revenues 5,201 3,177 2,024 156,010 158,939 (2,929 ) Operating expenses Cost of service (exclusive of depreciation and amortization included below) 69,939 69,939 — Cost of handsets and accessories 7,015 7,015 — Selling, general and administrative 79,269 83,133 (3,864 ) Impairment, restructuring and other charges, net 11,722 11,722 — Depreciation 4,463 4,463 — Amortization 3,447 3,447 — 175,855 179,719 (3,864 ) Operating loss $ (19,845 ) $ (20,780 ) $ 935 Net loss $ (98,841 ) $ (99,776 ) $ 935 Six Months Ended June 30, 2018 As Reported With ASC 606 Without ASC 606 Impact Operating revenues Service and other revenues $ 326,781 $ 336,562 $ (9,781 ) Handset and accessory revenues 10,242 7,862 2,380 337,023 344,424 (7,401 ) Operating expenses Cost of service (exclusive of depreciation and amortization included below) 158,863 158,863 — Cost of handsets and accessories 16,080 16,080 — Selling, general and administrative 170,155 180,558 (10,403 ) Impairment, restructuring and other charges, net 9,897 9,897 — Depreciation 9,296 9,296 — Amortization 7,038 7,038 — 371,329 381,732 (10,403 ) Operating loss $ (34,306 ) $ (37,308 ) $ 3,002 Net loss $ (142,161 ) $ (145,163 ) $ 3,002 |
Impairment, Restructuring and19
| Impairment, Restructuring and Other Charges (Tables) | 6 Months Ended |
| Jun. 30, 2018 | |
| Restructuring and Related Activities [Abstract] | |
| Schedule of Total Impairment and Restructuring Charges | Total impairment, restructuring and other charges, net for the three and six months ended June 30, 2018 and 2017 were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Brazil $ 11,691 $ 53,938 $ 9,545 $ 125,631 Corporate 31 297 352 543 Total impairment, restructuring and other charges, net $ 11,722 $ 54,235 $ 9,897 $ 126,174 |
| Schedule of Total Accrued Restructuring Charges | As of June 30, 2018, total accrued restructuring charges were as follows (in thousands): Balance, December 31, 2017 $ 109,771 Restructuring charges, net 9,413 Cash payments and other (18,611 ) Foreign currency translation adjustment (13,495 ) Balance, June 30, 2018 $ 87,078 |
Supplemental Financial Statem20
| Supplemental Financial Statement Information (Tables) | 6 Months Ended |
| Jun. 30, 2018 | |
| Supplemental Financial Statement Information [Abstract] | |
| Cash and Cash Equivalents | A reconciliation from cash and cash equivalents as presented in our condensed consolidated balance sheets to cash, cash equivalents and restricted cash as reported in our condensed consolidated statements of cash flows is as follows: June 30, December 31, (in thousands) Cash and cash equivalents $ 90,893 $ 193,888 Cash in escrow (included in prepaid expenses and other) 110,052 110,024 Other (included in other assets) 2,338 1,866 Cash, cash equivalents and restricted cash $ 203,283 $ 305,778 |
| Restricted Cash | A reconciliation from cash and cash equivalents as presented in our condensed consolidated balance sheets to cash, cash equivalents and restricted cash as reported in our condensed consolidated statements of cash flows is as follows: June 30, December 31, (in thousands) Cash and cash equivalents $ 90,893 $ 193,888 Cash in escrow (included in prepaid expenses and other) 110,052 110,024 Other (included in other assets) 2,338 1,866 Cash, cash equivalents and restricted cash $ 203,283 $ 305,778 |
| Schedule of Prepaid Expenses and Other | The components of our prepaid expenses and other current assets are as follows: June 30, December 31, (in thousands) Cash in escrow $ 110,052 $ 110,024 Brazil judicial deposits 51,297 43,648 Value-added taxes 25,332 27,635 Cash collateral related to performance bonds 618 50,340 Other prepaid expenses 30,661 14,231 Other current assets 11,397 8,583 $ 229,357 $ 254,461 |
| Schedule of Property, Plant and Equipment, Net | The components of our property, plant and equipment, net are as follows: June 30, December 31, (in thousands) Land $ 419 $ 489 Building and leasehold improvements 739 935 Network equipment, communication towers and network software 81,604 82,493 Software, office equipment, furniture and fixtures and other 25,190 22,498 Less: Accumulated depreciation and amortization (18,144 ) (11,461 ) 89,808 94,954 Construction in progress 22,673 22,308 $ 112,481 $ 117,262 |
| Schedule of Intangible Assets, Net | Our intangible assets include the following: June 30, 2018 December 31, 2017 Average Useful Life (Years) Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value (in thousands) Amortizable intangible assets: Licenses 26 $ 172,907 $ (7,856 ) $ 165,051 $ 189,920 $ (5,426 ) $ 184,494 Customer relationships 4 13,126 (7,292 ) 5,834 15,300 (5,100 ) 10,200 $ 186,033 $ (15,148 ) $ 170,885 $ 205,220 $ (10,526 ) $ 194,694 |
| Schedule of Finite-Lived Intangible Assets, Future Amortization Expense | Based on the carrying amount of our intangible assets as of June 30, 2018 and current exchange rates, we estimate amortization expense for each of the next five years ending December 31 to be as follows (in thousands): Y ears Estimated Amortization Expense 2018 $ 13,461 2019 9,929 2020 7,012 2021 7,012 2022 7,012 |
| Schedule of Other Assets | The components of our other long-term assets are as follows: June 30, December 31, (in thousands) Brazil judicial deposits $ 114,756 $ 110,758 Cash collateral related to contingencies 54,455 55,027 Other 64,535 52,419 $ 233,746 $ 218,204 |
| Schedule of Accrued Expenses and Other | The components of our accrued expenses and other are as follows: June 30, December 31, (in thousands) Contingencies $ 72,445 $ 78,006 Network system and information technology expenses 53,176 48,702 Non-income based taxes 35,947 30,044 Payroll related items and commissions 20,326 32,613 Other 91,557 118,764 $ 273,451 $ 308,129 |
| Schedule of Other Long-term Liabilities | The components of our other long-term liabilities are as follows: June 30, December 31, (in thousands) Non-current withholding taxes $ 74,061 $ 67,356 Accrued lease terminations and other restructuring charges 73,770 92,463 Other 76,641 61,106 $ 224,472 $ 220,925 |
| Schedule of Supplemental Cash Flow Information | Six Months Ended June 30, 2018 2017 (in thousands) Capital expenditures Cash paid for capital expenditures, including capitalized interest on property, plant and equipment $ 24,277 $ 36,991 Change in capital expenditures accrued and unpaid or financed, including interest capitalized (1,172 ) (18,552 ) $ 23,105 $ 18,439 |
Debt (Tables)
| Debt (Tables) | 6 Months Ended |
| Jun. 30, 2018 | |
| Debt [Abstract] | |
| Summary of Debt | The components of our debt are as follows: June 30, 2018 December 31, 2017 (in thousands) Brazil equipment financing facility $ 238,228 $ 242,883 Brazil bank loans 170,831 200,567 Brazil spectrum financing 104,578 122,044 Brazil capital lease and tower financing obligations 74,701 90,213 Total debt 588,338 655,707 Less: current portion (3,899 ) (7,990 ) $ 584,439 $ 647,717 |
Fair Value Measurements (Tables
| Fair Value Measurements (Tables) | 6 Months Ended |
| Jun. 30, 2018 | |
| Fair Value Disclosures [Abstract] | |
| Schedule of carrying amounts and estimated fair values of debt | The carrying amounts and estimated fair values of our debt instruments are as follows: June 30, 2018 December 31, 2017 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value (in thousands) Brazil equipment financing $ 238,228 $ 240,100 $ 242,883 $ 237,958 Brazil bank loans and other 170,831 115,492 200,567 144,312 Brazil spectrum financing 104,578 117,082 122,044 128,225 $ 513,637 $ 472,674 $ 565,494 $ 510,495 |
Segment Reporting (Tables)
| Segment Reporting (Tables) | 6 Months Ended |
| Jun. 30, 2018 | |
| Segment Reporting [Abstract] | |
| Schedule of Segment Reporting Information | Nextel Brazil Corporate Consolidated (in thousands) Three Months Ended June 30, 2018 Operating revenues $ 156,009 $ 1 $ 156,010 Segment earnings (losses) $ 3,675 $ (3,888 ) $ (213 ) Less: Impairment, restructuring and other charges, net (11,722 ) Depreciation and amortization (7,910 ) Foreign currency transaction losses, net (46,666 ) Interest expense and other, net (29,668 ) Loss from continuing operations before income tax benefit $ (96,179 ) Capital expenditures $ 14,814 $ — $ 14,814 Three Months Ended June 30, 2017 Operating revenues $ 225,105 $ 29 $ 225,134 Segment earnings (losses) $ 3,080 $ (8,441 ) $ (5,361 ) Less: Impairment, restructuring and other charges, net (54,235 ) Depreciation and amortization (9,335 ) Foreign currency transaction losses, net (13,352 ) Interest expense and other, net (10,962 ) Loss from continuing operations before income tax benefit $ (93,245 ) Capital expenditures $ 8,988 $ — $ 8,988 Six Months Ended June 30, 2018 Operating revenues $ 337,001 $ 22 $ 337,023 Segment earnings (losses) $ 75 $ (8,150 ) $ (8,075 ) Less: Impairment, restructuring and other charges, net (9,897 ) Depreciation and amortization (16,334 ) Foreign currency transaction losses, net (47,854 ) Interest expense and other, net (57,218 ) Loss from continuing operations before income tax benefit $ (139,378 ) Capital expenditures $ 23,105 $ — $ 23,105 Six Months Ended June 30, 2017 Operating revenues $ 476,030 $ 59 $ 476,089 Segment earnings (losses) $ 15,453 $ (15,699 ) $ (246 ) Less: Impairment, restructuring and other charges, net (126,174 ) Depreciation and amortization (22,360 ) Foreign currency transaction losses, net (1,977 ) Interest expense and other, net (35,163 ) Loss from continuing operations before income tax benefit $ (185,920 ) Capital expenditures $ 18,439 $ — $ 18,439 June 30, 2018 Identifiable assets $ 827,023 $ 138,975 $ 965,998 December 31, 2017 Identifiable assets $ 957,495 $ 147,603 $ 1,105,098 |
Basis of Presentation (Details)
| Basis of Presentation (Details) - USD ($) $ in Thousands, shares in Millions | Jul. 20, 2017 | Jun. 05, 2017 | Jun. 30, 2018 | Dec. 31, 2017 |
| Cash and investments on hand | $ 120,600 | |||
| Cash in escrow | $ 110,052 | $ 110,024 | ||
| AINMT | Plan | ||||
| Additional interests (as percent) | 30.00% | |||
| AINMT | Nextel Holdings | ||||
| Ownership percentage (as percent) | 30.00% | |||
| Nextel Holdings | ||||
| Consideration received for investment | $ 50,000 | |||
| Number of shares issued (in shares) | 116.6 | |||
| Nextel Holdings | Plan | ||||
| Additional consideration received on investment | $ 150,000 | |||
| Nextel Holdings | AINMT | ||||
| Number of shares issued (in shares) | 50 |
Revenue Recognition - Narrative
| Revenue Recognition - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands | 3 Months Ended | 6 Months Ended | ||||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | Jan. 01, 2018 | Dec. 31, 2017 | |
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Percent of customers with services contract only (as percent) | 90.00% | |||||
| Basic and diluted (in dollars per share) | $ (0.99) | $ (0.85) | $ (1.42) | $ (1.77) | ||
| Prepaid expenses | $ 229,357 | $ 229,357 | $ 254,461 | |||
| Other assets | 233,746 | 233,746 | 218,204 | |||
| Accrued expenses and other | 273,451 | 273,451 | 308,129 | |||
| Other long-term liabilities | $ (224,472) | $ (224,472) | $ (220,925) | |||
| Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09 | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Basic and diluted (in dollars per share) | $ 0.01 | $ 0.03 | ||||
| Prepaid expenses | $ 21,200 | |||||
| Other assets | 26,800 | |||||
| Accrued expenses and other | 1,100 | |||||
| Other long-term liabilities | 1,800 | |||||
| Nextel Brazil | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Contract assets | $ 5,000 | $ 5,000 | 5,500 | |||
| Contract liabilities | 2,500 | 2,500 | 1,700 | |||
| Capitalized contract cost | 39,000 | 39,000 | 42,800 | |||
| Nextel Brazil | Prepaid Expenses and Other Current Assets | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Contract assets | 4,200 | 4,200 | 4,500 | |||
| Capitalized contract cost | 19,600 | 19,600 | 16,300 | |||
| Nextel Brazil | Other Assets | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Capitalized contract cost | 19,400 | 19,400 | $ 26,500 | |||
| Nextel Brazil | Selling, General and Administrative Expenses | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Commissions expense | $ 4,300 | $ 8,400 | ||||
| Individual Customer | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Contract period | 12 months | |||||
| Corporate Customer | ||||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||||
| Contract period | 24 months | |||||
Revenue Recognition - Remaining
| Revenue Recognition - Remaining Performance Obligations (Details) $ in Millions | Jun. 30, 2018USD ($) |
| Revenue from Contract with Customer [Abstract] | |
| Revenue, remaining performance obligation | $ 293.2 |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01 | |
| Revenue from Contract with Customer [Abstract] | |
| Revenue, remaining performance obligation | $ 14.5 |
| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items] | |
| Revenue, expected timing of satisfaction, period | 1 year |
Revenue Recognition - Adoption
| Revenue Recognition - Adoption Impact (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | |
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | $ 156,010 | $ 225,134 | $ 337,023 | $ 476,089 |
| Operating expenses | ||||
| Cost of service (exclusive of depreciation and amortization included below) | 69,939 | 87,842 | 158,863 | 190,550 |
| Cost of handsets and accessories | 7,015 | 13,041 | 16,080 | 21,707 |
| Selling, general and administrative | 79,269 | 129,612 | 170,155 | 264,078 |
| Impairment and restructuring charges | 11,722 | 54,235 | 9,897 | 126,174 |
| Depreciation | 4,463 | 5,717 | 9,296 | 14,603 |
| Amortization | 3,447 | 3,618 | 7,038 | 7,757 |
| Operating expenses | 175,855 | 294,065 | 371,329 | 624,869 |
| Operating loss | (19,845) | (68,931) | (34,306) | (148,780) |
| Net loss | (98,841) | (84,770) | (142,161) | (177,483) |
| Without ASC 606 | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 158,939 | 344,424 | ||
| Operating expenses | ||||
| Cost of service (exclusive of depreciation and amortization included below) | 69,939 | 158,863 | ||
| Cost of handsets and accessories | 7,015 | 16,080 | ||
| Selling, general and administrative | 83,133 | 180,558 | ||
| Impairment and restructuring charges | 11,722 | 9,897 | ||
| Depreciation | 4,463 | 9,296 | ||
| Amortization | 3,447 | 7,038 | ||
| Operating expenses | 179,719 | 381,732 | ||
| Operating loss | (20,780) | (37,308) | ||
| Net loss | (99,776) | (145,163) | ||
| Impact | Accounting Standards Update 2014-09 | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 2,929 | 7,401 | ||
| Operating expenses | ||||
| Cost of service (exclusive of depreciation and amortization included below) | 0 | 0 | ||
| Cost of handsets and accessories | 0 | 0 | ||
| Selling, general and administrative | 3,864 | 10,403 | ||
| Impairment and restructuring charges | 0 | 0 | ||
| Depreciation | 0 | 0 | ||
| Amortization | 0 | 0 | ||
| Operating expenses | 3,864 | 10,403 | ||
| Operating loss | (935) | (3,002) | ||
| Net loss | (935) | (3,002) | ||
| Service and other revenues | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 150,809 | 220,079 | 326,781 | 463,572 |
| Service and other revenues | Without ASC 606 | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 155,762 | 336,562 | ||
| Service and other revenues | Impact | Accounting Standards Update 2014-09 | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 4,953 | 9,781 | ||
| Handset and accessory revenues | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 5,201 | $ 5,055 | 10,242 | $ 12,517 |
| Handset and accessory revenues | Without ASC 606 | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | 3,177 | 7,862 | ||
| Handset and accessory revenues | Impact | Accounting Standards Update 2014-09 | ||||
| Revenue, Initial Application Period Cumulative Effect Transition [Line Items] | ||||
| Operating revenues | $ (2,024) | $ (2,380) | ||
Impairment, Restructuring and28
| Impairment, Restructuring and Other Charges - Narrative (Details) $ in Thousands | 3 Months Ended | 6 Months Ended | ||||
| Jun. 30, 2018USD ($)site | Jun. 30, 2017USD ($)site | Mar. 31, 2017USD ($) | Jun. 30, 2018USD ($)site | Jun. 30, 2017USD ($)site | Mar. 31, 2018site | |
| Impairment of Long-Lived Assets [Line Items] | ||||||
| Restructuring charges, net | $ | $ 9,413 | |||||
| Number of transmitter and receiver sites terminated | site | 1,000 | 1,000 | ||||
| Number of transmitters expected to be terminated | site | 600 | |||||
| Restructuring reserve, accrual adjustment | $ | (13,700) | |||||
| Nextel Brazil | ||||||
| Impairment of Long-Lived Assets [Line Items] | ||||||
| Asset impairment charges | $ | $ 66,000 | |||||
| Nextel Brazil | Contract termination | ||||||
| Impairment of Long-Lived Assets [Line Items] | ||||||
| Restructuring charges, net | $ | $ 11,900 | $ 49,300 | $ 22,800 | $ 52,600 | ||
| Number of transmitter and receiver sites terminated | site | 200 | 200 | ||||
| Number of transmitters expected to be terminated | site | 250 | |||||
| Nextel Brazil | Option to Exchange Sites | ||||||
| Impairment of Long-Lived Assets [Line Items] | ||||||
| Number of transmitter and receiver sites terminated | site | 200 | 200 | ||||
| Nextel Brazil | Employee severance | ||||||
| Impairment of Long-Lived Assets [Line Items] | ||||||
| Restructuring charges, net | $ | $ 4,400 | |||||
Impairment, Restructuring and29
| Impairment, Restructuring and Other Charges - Restructuring Charges (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | |
| Restructuring Cost and Reserve [Line Items] | ||||
| Total impairment, restructuring and other charges, net | $ 11,722 | $ 54,235 | $ 9,897 | $ 126,174 |
| Restructuring Reserve [Roll Forward] | ||||
| Beginning balance | 109,771 | |||
| Restructuring charges, net | 9,413 | |||
| Cash payments and other | (18,611) | |||
| Foreign currency translation adjustment | (13,495) | |||
| Ending balance | 87,078 | 87,078 | ||
| Corporate | ||||
| Restructuring Cost and Reserve [Line Items] | ||||
| Total impairment, restructuring and other charges, net | 31 | 297 | 352 | 543 |
| Brazil | Operating segment | ||||
| Restructuring Cost and Reserve [Line Items] | ||||
| Total impairment, restructuring and other charges, net | $ 11,691 | $ 53,938 | $ 9,545 | $ 125,631 |
Supplemental Financial Statem30
| Supplemental Financial Statement Information - Restricted Cash (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 | Jun. 30, 2017 | Dec. 31, 2016 |
| Supplemental Financial Statement Information [Abstract] | ||||
| Restricted cash | $ 112,400 | $ 111,900 | $ 115,800 | $ 164,900 |
| Cash and cash equivalents | 90,893 | 193,888 | ||
| Cash in escrow (included in prepaid expenses and other) | 110,052 | 110,024 | ||
| Other (included in other assets) | 2,338 | 1,866 | ||
| Cash, cash equivalents and restricted cash | $ 203,283 | $ 305,778 | $ 335,307 | $ 422,232 |
Supplemental Financial Statem31
| Supplemental Financial Statement Information - Prepaid and Other Assets (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Supplemental Financial Statement Information [Abstract] | ||
| Cash in escrow | $ 110,052 | $ 110,024 |
| Brazil judicial deposits | 51,297 | 43,648 |
| Value-added taxes | 25,332 | 27,635 |
| Cash collateral related to performance bonds | 618 | 50,340 |
| Other prepaid expenses | 30,661 | 14,231 |
| Other current assets | 11,397 | 8,583 |
| Other Assets, Current | $ 229,357 | $ 254,461 |
Supplemental Financial Statem32
| Supplemental Financial Statement Information - Property, Plant and Equipment (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Supplemental Financial Statement Information [Abstract] | ||
| Land | $ 419 | $ 489 |
| Building and leasehold improvements | 739 | 935 |
| Network equipment, communication towers and network software | 81,604 | 82,493 |
| Software, office equipment, furniture and fixtures and other | 25,190 | 22,498 |
| Less: Accumulated depreciation and amortization | (18,144) | (11,461) |
| Property, plant and equipment, gross | 89,808 | 94,954 |
| Construction in progress | 22,673 | 22,308 |
| Property, plant and equipment, net | $ 112,481 | $ 117,262 |
Supplemental Financial Statem33
| Supplemental Financial Statement Information - Intangible Assets, Net (Details) - USD ($) $ in Thousands | 6 Months Ended | |
| Jun. 30, 2018 | Dec. 31, 2017 | |
| Finite-Lived Intangible Assets [Line Items] | ||
| Gross Carrying Value | $ 186,033 | $ 205,220 |
| Accumulated Amortization | (15,148) | (10,526) |
| Net Carrying Value | $ 170,885 | 194,694 |
| Licenses | ||
| Finite-Lived Intangible Assets [Line Items] | ||
| Average Useful Life (Years) | 26 years | |
| Gross Carrying Value | $ 172,907 | 189,920 |
| Accumulated Amortization | (7,856) | (5,426) |
| Net Carrying Value | $ 165,051 | 184,494 |
| Customer relationships | ||
| Finite-Lived Intangible Assets [Line Items] | ||
| Average Useful Life (Years) | 4 years | |
| Gross Carrying Value | $ 13,126 | 15,300 |
| Accumulated Amortization | (7,292) | (5,100) |
| Net Carrying Value | $ 5,834 | $ 10,200 |
Supplemental Financial Statem34
| Supplemental Financial Statement Information - Future Estimated Amortization Expense (Details) $ in Thousands | Jun. 30, 2018USD ($) |
| Goodwill and Intangible Assets Disclosure [Abstract] | |
| 2,018 | $ 13,461 |
| 2,019 | 9,929 |
| 2,020 | 7,012 |
| 2,021 | 7,012 |
| 2,022 | $ 7,012 |
Supplemental Financial Statem35
| Supplemental Financial Statement Information - Other Assets (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Statement of Financial Position [Abstract] | ||
| Brazil judicial deposits | $ 114,756 | $ 110,758 |
| Cash collateral related to contingencies | 54,455 | 55,027 |
| Other | 64,535 | 52,419 |
| Other assets | $ 233,746 | $ 218,204 |
Supplemental Financial Statem36
| Supplemental Financial Statement Information - Accrued Expenses and Other (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Supplemental Financial Statement Information [Abstract] | ||
| Contingencies | $ 72,445 | $ 78,006 |
| Network system and information technology expenses | 53,176 | 48,702 |
| Non-income based taxes | 35,947 | 30,044 |
| Payroll related items and commissions | 20,326 | 32,613 |
| Other | 91,557 | 118,764 |
| Accrued expenses and other | $ 273,451 | $ 308,129 |
Supplemental Financial Statem37
| Supplemental Financial Statement Information - Long-term Liabilities (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Supplemental Financial Statement Information [Abstract] | ||
| Non-current withholding taxes | $ 74,061 | $ 67,356 |
| Accrued lease terminations and other restructuring charges | 73,770 | 92,463 |
| Other | 76,641 | 61,106 |
| Other long-term liabilities | $ 224,472 | $ 220,925 |
Supplemental Financial Statem38
| Supplemental Financial Statement Information - Supplemental Cash Flow Disclosures (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | |
| Supplemental Financial Statement Information [Abstract] | ||||
| Cash paid for capital expenditures, including capitalized interest on property, plant and equipment | $ 24,277 | $ 36,991 | ||
| Change in capital expenditures accrued and unpaid or financed, including interest capitalized | (1,172) | (18,552) | ||
| Capital expenditures | $ 14,814 | $ 8,988 | $ 23,105 | $ 18,439 |
Supplemental Financial Statem39
| Supplemental Financial Statement Information - Revenue Based Taxes (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended |
| Jun. 30, 2017 | Jun. 30, 2017 | |
| Revenue Recognition [Abstract] | ||
| Revenue-based taxes and other excise taxes | $ 6.9 | $ 17 |
Supplemental Financial Statem40
| Supplemental Financial Statement Information - Diluted Net (Loss) Income Per Common Share (Details) - USD ($) shares in Millions, $ in Millions | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | |
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Revenue-based taxes and other excise taxes | $ 6.9 | $ 17 | ||
| Employee Stock Option | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Antidilutive securities | 3.4 | 3.6 | 3.4 | 3.5 |
| Restricted Stock | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Antidilutive securities | 0.5 | 0.3 | 0.3 | 0.4 |
| Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09 | ||||
| Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] | ||||
| Revenue-based taxes and other excise taxes | $ 4 | $ 8.7 | ||
Discontinued Operations (Detail
| Discontinued Operations (Details) - Nextel Mexico - USD ($) $ in Millions | Apr. 30, 2015 | Dec. 31, 2010 | Jul. 31, 2018 | Jun. 30, 2018 | Dec. 31, 2016 |
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||||
| Purchase price | $ 1,875 | ||||
| Deposited in escrow | $ 187.5 | ||||
| Payment for settlement of an indemnification claim | $ 4 | ||||
| Release of escrow | $ 73.5 | ||||
| Amount remaining in escrow | 110.1 | ||||
| Income tax settlement | $ 12.2 | ||||
| Tax Year 2010 | |||||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||||
| Potential claims against escrow | 35.5 | ||||
| Tax Year 2011 | |||||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||||
| Potential claims against escrow | 36.9 | ||||
| Tax Years 2011 through 2014 | |||||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||||
| Potential claims against escrow | $ 37.6 | ||||
| Tax Years 2010 and 2011 | Subsequent event | |||||
| Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items] | |||||
| Release of escrow | $ 68.3 | ||||
| Potential claims against escrow | $ 72.4 |
Debt (Details)
| Debt (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Debt [Abstract] | ||
| Brazil equipment financing facility | $ 238,228 | $ 242,883 |
| Brazil bank loans | 170,831 | 200,567 |
| Brazil spectrum financing | 104,578 | 122,044 |
| Brazil capital lease and tower financing obligations | 74,701 | 90,213 |
| Total debt | 588,338 | 655,707 |
| Less: current portion | (3,899) | (7,990) |
| Total debt, excluding current portion | $ 584,439 | $ 647,717 |
Debt - Narrative (Details)
| Debt - Narrative (Details) - USD ($) $ in Thousands | 1 Months Ended | ||
| Oct. 31, 2017 | Jun. 30, 2018 | Dec. 31, 2017 | |
| Principal amount outstanding under equipment financing facility | $ 238,228 | $ 242,883 | |
| Nextel Brazil | |||
| Financing costs | $ 6,100 | ||
| Standstill period where no amortization payments are required | 48 months | ||
| Debt term | 50 months | ||
| Principal amount outstanding under equipment financing facility | 244,000 | ||
| Principal amount outstanding under bank loans | $ 170,500 |
Fair Value Measurements - Finan
| Fair Value Measurements - Financial Instruments (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Short-term investments | $ 29,687 | $ 16,711 |
| Brazil | ||
| Short-term investments | $ 29,700 | $ 16,700 |
Fair Value Measurements - Carry
| Fair Value Measurements - Carrying Amounts and Estimated Fair Values of Long-Term Debt Instrument (Details) - USD ($) $ in Thousands | Jun. 30, 2018 | Dec. 31, 2017 |
| Carrying Amount | $ 513,637 | $ 565,494 |
| Estimated Fair Value | 472,674 | 510,495 |
| Brazil equipment financing | ||
| Carrying Amount | 238,228 | 242,883 |
| Estimated Fair Value | 240,100 | 237,958 |
| Brazil bank loans and other | ||
| Carrying Amount | 170,831 | 200,567 |
| Estimated Fair Value | 115,492 | 144,312 |
| Brazil spectrum financing | ||
| Carrying Amount | 104,578 | 122,044 |
| Estimated Fair Value | $ 117,082 | $ 128,225 |
Contingencies - Narrative (Deta
| Contingencies - Narrative (Details) - USD ($) $ in Millions | Jun. 30, 2018 | Dec. 31, 2017 |
| Estimate of reasonably possible losses, not deemed probable | $ 720 | |
| Nextel Brazil | ||
| Accrued liabilities | 84.5 | $ 81.2 |
| Accrued liabilities related to unasserted claims | $ 7.6 | $ 7.4 |
Segment Reporting (Details)
| Segment Reporting (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended | |||
| Jun. 30, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017 | Dec. 31, 2017 | |
| Operating revenues | $ 156,010 | $ 225,134 | $ 337,023 | $ 476,089 | |
| Segment earnings (losses) | (213) | (5,361) | (8,075) | (246) | |
| Less: | |||||
| Impairment, restructuring and other charges, net | (11,722) | (54,235) | (9,897) | (126,174) | |
| Depreciation and amortization | (7,910) | (9,335) | (16,334) | (22,360) | |
| Foreign currency transaction losses, net | (46,666) | (13,352) | (47,854) | (1,977) | |
| Interest expense and other, net | (29,668) | (10,962) | (57,218) | (35,163) | |
| Loss from continuing operations before income tax benefit | (96,179) | (93,245) | (139,378) | (185,920) | |
| Capital expenditures | 14,814 | 8,988 | 23,105 | 18,439 | |
| Identifiable assets | 965,998 | 965,998 | $ 1,105,098 | ||
| Corporate | |||||
| Operating revenues | 1 | 29 | 22 | 59 | |
| Segment earnings (losses) | (3,888) | (8,441) | (8,150) | (15,699) | |
| Less: | |||||
| Impairment, restructuring and other charges, net | (31) | (297) | (352) | (543) | |
| Capital expenditures | 0 | 0 | 0 | 0 | |
| Identifiable assets | 138,975 | 138,975 | 147,603 | ||
| Nextel Brazil | Operating segment | |||||
| Operating revenues | 156,009 | 225,105 | 337,001 | 476,030 | |
| Segment earnings (losses) | 3,675 | 3,080 | 75 | 15,453 | |
| Less: | |||||
| Impairment, restructuring and other charges, net | (11,691) | (53,938) | (9,545) | (125,631) | |
| Capital expenditures | 14,814 | $ 8,988 | 23,105 | $ 18,439 | |
| Identifiable assets | $ 827,023 | $ 827,023 | $ 957,495 | ||
Uncategorized Items - nihd-2018
| Label | Element | Value |
| Cumulative Effect of New Accounting Principle in Period of Adoption | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption | $ 48,703,000 |
| Retained Earnings [Member] | ||
| Cumulative Effect of New Accounting Principle in Period of Adoption | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption | 34,100,000 |
| Noncontrolling Interest [Member] | ||
| Cumulative Effect of New Accounting Principle in Period of Adoption | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption | 14,603,000 |
| Parent [Member] | ||
| Cumulative Effect of New Accounting Principle in Period of Adoption | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption | $ 34,100,000 |