Lumos Networks (LMOS) 8-K Lumos Networks Corp. Reports Fourth Quarter 2012 Financial Results

Exhibit 99.3

Lumos Networks Corporation

2011-2012 Revenue Reclassification Schedule

February 28, 2013

$000

Unaudited

Note: The Revenue As Reclassified amounts for 2011 and 2012 in the table below include reclassifications among product categories from those previously reported and represent management’s view of product revenues as they will be classified beginning in 2013. This information is unaudited and is being presented to allow the user to perform trending analyses on a go forward basis.

	Revenue As Reclassified
	2011 Reclassified (Unaudited)															2012 Reclassified (Unaudited)
	Q1			Q2			Q3			Q4			Total			Q1			Q2			Q3			Q4			Total
Revenue
Strategic Data Revenue
Enterprise Data		8,327			8,468			8,764			8,907			34,466			9,131			9,507			9,954			10,188			38,781
% of data revenue		37.9	%		37.1	%		37.0	%		35.6	%		36.8	%		35.3	%		35.8	%		36.4	%		35.1	%		35.7	%
Carrier Data		9,493			10,173			10,639			11,670			41,976			12,182			12,376			12,709			14,074			51,342
% of data revenue		43.2	%		44.5	%		44.9	%		46.6	%		44.9	%		47.1	%		46.6	%		46.5	%		48.5	%		47.2	%
IP Services		4,139			4,198			4,300			4,469			17,107			4,549			4,648			4,689			4,730			18,616
% of data revenue		18.9	%		18.4	%		18.1	%		17.8	%		18.3	%		17.6	%		17.5	%		17.1	%		16.3	%		17.1	%
Total		21,960			22,839			23,704			25,047			93,550			25,862			26,531			27,352			28,993			108,738
% of total revenue		41.7	%		43.9	%		45.9	%		49.0	%		45.1	%		50.3	%		52.2	%		52.6	%		55.0	%		52.6	%
Legacy Voice Revenue
CLEC		14,402			13,783			13,361			12,812			54,359			12,010			11,509			11,244			10,703			45,466
% of voice revenue		71.9	%		71.7	%		71.8	%		72.0	%		71.9	%		71.7	%		71.1	%		70.0	%		69.5	%		70.6	%
RLEC		5,630			5,429			5,258			4,973			21,290			4,734			4,677			4,830			4,696			18,936
% of voice revenue		28.1	%		28.3	%		28.2	%		28.0	%		28.1	%		28.3	%		28.9	%		30.0	%		30.5	%		29.4	%
Total		20,032			19,212			18,619			17,785			75,648			16,744			16,186			16,074			15,399			64,403
% of total revenue		38.1	%		36.9	%		36.1	%		34.8	%		36.5	%		32.6	%		31.9	%		30.9	%		29.2	%		31.1	%
Access Revenue
CLEC		3,270			3,164			2,765			2,764			11,963			2,720			2,545			2,410			1,938			9,613
% of access revenue		30.7	%		31.6	%		29.8	%		33.4	%		31.3	%		30.9	%		31.5	%		28.2	%		23.4	%		28.5	%
RLEC		7,382			6,847			6,513			5,511			26,254			6,086			5,541			6,140			6,350			24,117
% of access revenue		69.3	%		68.4	%		70.2	%		66.6	%		68.7	%		69.1	%		68.5	%		71.8	%		76.6	%		71.5	%
Total		10,652			10,011			9,278			8,275			38,216			8,806			8,086			8,550			8,288			33,730
% of total revenue		20.2	%		19.2	%		18.0	%		16.2	%		18.4	%		17.1	%		15.9	%		16.5	%		15.7	%		16.3	%
Total revenue		52,644			52,062			51,601			51,107			207,414			51,412			50,803			51,977			52,679			206,871
	Reclassification Adjustments
	2011 Reclassification Adjustments, net															2012 Reclassification Adjustments, net
	Q1			Q2			Q3			Q4			Total			Q1			Q2			Q3			Q4			Total
Revenue
Strategic Data Revenue
Enterprise Data		267			283			316			469			1,335			464			468			506			560			1,999
% of data revenue
Carrier Data		1,019			1,076			1,066			1,165			4,327			1,245			1,180			754			1,049			4,229
% of data revenue
IP Services		(112	)		(73	)		(64	)		(46	)		(294	)		(38	)		(36	)		(29	)		(24	)		(127	)
% of data revenue
Total		1,175			1,286			1,319			1,589			5,369			1,671			1,612			1,231			1,586			6,100
% of total revenue
Legacy Voice Revenue
CLEC		(14	)		(15	)		(14	)		(13	)		(55	)		0			0			0			(0	)		0
% of voice revenue
RLEC		471			426			318			36			1,251			(22	)		(33	)		(44	)		(187	)		(287	)
% of voice revenue
Total		457			411			304			23			1,195			(22	)		(33	)		(44	)		(187	)		(286	)
% of total revenue
Access Revenue
CLEC		82			42			31			6			161			5			5			(3	)		(10	)		(3	)
% of access revenue
RLEC		(1,714	)		(1,739	)		(1,654	)		(1,618	)		(6,724	)		(1,654	)		(1,584	)		(1,185	)		(1,388	)		(5,811	)
% of access revenue
Total		(1,632	)		(1,697	)		(1,623	)		(1,612	)		(6,564	)		(1,649	)		(1,579	)		(1,188	)		(1,398	)		(5,814	)
% of total revenue
Total revenue		—			—			—			—			—			—			—			—			—			—
	Revenue As Reported
	2011 As Reported (Unaudited)															2012 As Reported (Unaudited)
	Q1			Q2			Q3			Q4			Total			Q1			Q2			Q3			Q4			Total
Revenue
Strategic Data Revenue
Enterprise Data		8,060			8,185			8,448			8,438			33,131			8,667			9,039			9,448			9,628			36,782
% of data revenue		38.8	%		38.0	%		37.7	%		36.0	%		37.6	%		35.8	%		36.3	%		36.2	%		35.1	%		35.8	%
Carrier Data		8,474			9,097			9,573			10,505			37,649			10,937			11,196			11,955			13,025			47,113
% of data revenue		40.8	%		42.2	%		42.8	%		44.8	%		42.7	%		45.2	%		44.9	%		45.8	%		47.5	%		45.9	%
IP Services		4,251			4,271			4,364			4,515			17,401			4,587			4,684			4,718			4,754			18,743
% of data revenue		20.5	%		19.8	%		19.5	%		19.2	%		19.7	%		19.0	%		18.8	%		18.1	%		17.3	%		18.3	%
Total		20,785			21,553			22,385			23,458			88,181			24,191			24,919			26,121			27,407			102,638
% of total revenue		39.5	%		41.4	%		43.4	%		45.9	%		42.5	%		47.1	%		49.1	%		50.3	%		52.0	%		49.6	%
Legacy Voice Revenue
CLEC		14,416			13,798			13,375			12,825			54,414			12,010			11,509			11,244			10,703			45,466
% of voice revenue		73.6	%		73.4	%		73.0	%		72.2	%		73.1	%		71.6	%		71.0	%		69.8	%		68.7	%		70.3	%
RLEC		5,159			5,003			4,940			4,937			20,039			4,756			4,710			4,874			4,883			19,223
% of voice revenue		26.4	%		26.6	%		27.0	%		27.8	%		26.9	%		28.4	%		29.0	%		30.2	%		31.3	%		29.7	%
Total		19,575			18,801			18,315			17,762			74,453			16,766			16,219			16,118			15,586			64,689
% of total revenue		37.2	%		36.1	%		35.5	%		34.8	%		35.9	%		32.6	%		31.9	%		31.0	%		29.6	%		31.3	%
Access Revenue
CLEC		3,188			3,122			2,734			2,758			11,802			2,715			2,540			2,413			1,948			9,616
% of access revenue		26.0	%		26.7	%		25.1	%		27.9	%		26.4	%		26.0	%		26.3	%		24.8	%		20.1	%		24.3	%
RLEC		9,096			8,586			8,167			7,129			32,978			7,740			7,125			7,325			7,738			29,928
% of access revenue		74.0	%		73.3	%		74.9	%		72.1	%		73.6	%		74.0	%		73.7	%		75.2	%		79.9	%		75.7	%
Total		12,284			11,708			10,901			9,887			44,780			10,455			9,665			9,738			9,686			39,544
% of total revenue		23.3	%		22.5	%		21.1	%		19.3	%		21.6	%		20.3	%		19.0	%		18.7	%		18.4	%		19.1	%
Total revenue		52,644			52,062			51,601			51,107			207,414			51,412			50,803			51,977			52,679			206,871