Lumos Networks (LMOS) 10-Q 9 Nov 16 2016 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Nov. 04, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Entity Registrant Name	Lumos Networks Corp.
Entity Central Index Key	1,520,744
Trading Symbol	LMOS
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		23,576,258

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current Assets
Cash and cash equivalents	$ 33,176	$ 13,267
Marketable securities	38,790	88,811
Accounts receivable, net of allowance of $1,074 ($1,235 in 2015)	24,306	20,796
Other receivables	1,606	852
Income tax receivable	447	568
Prepaid expenses and other	5,614	7,215
Total Current Assets	103,939	131,509
Securities and Investments	1,501	1,180
Property, Plant and Equipment
Land and buildings	24,134	23,019
Network plant and equipment	713,754	624,360
Furniture, fixtures and other equipment	51,117	48,266
Total in service	789,005	695,645
Under construction	26,217	51,663
Property, plant and equipment, gross	815,222	747,308
Less accumulated depreciation and amortization	283,167	248,364
Total Property, Plant and Equipment, net	532,055	498,944
Other Assets
Goodwill	100,297	100,297
Other intangibles, less accumulated amortization of $96,823 ($94,892 in 2015)	9,147	11,078
Deferred charges and other assets	6,765	2,364
Total Other Assets	116,209	113,739
Total Assets	753,704	745,372
Current Liabilities
Current portion of long-term debt	12,303	10,400
Accounts payable	9,292	14,182
Advance billings and customer deposits	14,231	13,849
Accrued compensation	1,602	1,191
Accrued operating taxes	5,143	3,907
Other accrued liabilities	4,642	4,974
Total Current Liabilities	47,213	48,503
Long-term Liabilities
Long-term debt, net of unamortized discount and debt issuance costs, excluding current portion	457,095	456,300
Retirement benefits	16,357	17,029
Deferred income taxes, net	91,129	89,193
Other long-term liabilities	2,104	2,016
Total Long-term Liabilities	566,685	564,538
Commitments and Contingencies
Equity
Preferred stock, par value $0.01 per share, authorized 100 shares, none issued
Common stock, par value $0.01 per share, authorized 55,000 shares; 23,558 shares issued and 23,539 shares outstanding (23,005 shares issued and 22,992 shares outstanding in 2015)	236	230
Additional paid-in capital	179,327	171,746
Treasury stock, 19 shares at cost (13 shares in 2015)	(127)	(103)
Accumulated deficit	(29,168)	(28,541)
Accumulated other comprehensive loss, net of tax	(11,306)	(11,940)
Total Lumos Networks Corp. Stockholders' Equity	138,962	131,392
Noncontrolling Interests	844	939
Total Equity	139,806	132,331
Total Liabilities and Equity	$ 753,704	$ 745,372

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance	$ 1,074	$ 1,235
Other intangibles, accumulated amortization	$ 96,823	$ 94,892
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	100,000	100,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	55,000,000	55,000,000
Common stock, shares issued	23,558,000	23,005,000
Common stock, shares outstanding	23,539,000	22,992,000
Treasury stock, shares	19,000	13,000

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Consolidated Statements Of Income [Abstract]
Operating Revenues	$ 51,771	$ 50,969	$ 155,013	$ 152,417
Operating Expenses
Cost of Revenue, exclusive of depreciation and amortization shown separately below	9,657	10,546	29,948	31,682
Selling, general and administrative, exclusive of depreciation and amortization shown separately below	20,505	19,940	64,056	58,531
Depreciation and amortization	12,739	11,803	37,028	35,112
Accretion of asset retirement obligations	23	33	91	105
Restructuring charges	(384)		1,823	637
Total Operating Expenses	42,540	42,322	132,946	126,067
Operating Income	9,231	8,647	22,067	26,350
Other Income (Expenses)
Interest expense	(7,164)	(5,817)	(21,165)	(13,022)
Gain on interest rate swap derivatives		198		445
Other income (expenses), net	48	58	320	(89)
Total Other Expenses, net	(7,116)	(5,561)	(20,845)	(12,666)
Income Before Income Taxes	2,115	3,086	1,222	13,684
Income Tax Expense	1,046	1,774	1,712	6,221
Net Income (Loss)	1,069	1,312	(490)	7,463
Net Income Attributable to Noncontrolling Interests	(46)	(33)	(137)	(111)
Net Income (Loss) Attributable to Lumos Networks Corp.	$ 1,023	$ 1,279	$ (627)	$ 7,352
Basic and Diluted Earnings (Loss) per Common Share Attributable to Lumos Networks Corp. Stockholders
Basic and diluted earnings (loss) per share	$ 0.04	$ 0.06	$ (0.03)	$ 0.32

Condensed Consolidated Stateme5

Condensed Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Consolidated Statements Of Comprehensive Income [Abstract]
Net Income (Loss)	$ 1,069	$ 1,312	$ (490)	$ 7,463
Other Comprehensive Income (Loss):
Reclassification adjustment for amortization of actuarial loss from defined benefit plans included in net income (loss) (see Note 2)	338	337	1,013	1,012
Unrealized holding (loss) gain on available-for-sale marketable securities	(11)	20	27	31
Income Taxes	(128)	(139)	(406)	(406)
Other Comprehensive Income, Net of Tax	199	218	634	637
Total Comprehensive Income	1,268	1,530	144	8,100
Less: Comprehensive Income Attributable to Noncontrolling Interests	(46)	(33)	(137)	(111)
Comprehensive Income Attributable to Lumos Networks Corp.	$ 1,222	$ 1,497	$ 7	$ 7,989

Condensed Consolidated Stateme6

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows from Operating Activities:
Net (Loss) Income	$ (490)	$ 7,463
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation	35,097	31,035
Amortization	1,931	4,077
Accretion of asset retirement obligations	91	105
Deferred income taxes	1,374	5,802
Gain on interest rate swap derivatives		(445)
Equity-based compensation expense	8,477	4,236
Amortization of debt discounts and issuance costs	3,345	1,648
Retirement benefits, net of cash contributions and distributions	340	(171)
Other	649	206
Changes in assets and liabilities from operations:
(Increase) decrease in accounts receivable	(3,732)	836
Increase in other assets	(3,484)	(2,689)
Changes in income taxes	28	(24)
Increase (decrease) in accounts payable	436	(2,776)
Increase in other current liabilities	1,725	2,702
Net Cash Provided by Operating Activities	45,787	52,005
Cash Flows from Investing Activities:
Purchases of property, plant and equipment	(65,280)	(80,118)
Broadband network expansion funded by stimulus grant		(2,578)
Purchases of available-for-sale marketable securities	(57,142)	(74,088)
Proceeds from sale or maturity of available-for-sale marketable securities	107,075	29,903
Change in restricted cash		3,838
Cash reimbursement received from broadband stimulus grant		3,838
Net Cash Used in Investing Activities	(15,347)	(119,205)
Cash Flows from Financing Activities:
Proceeds from issuance of senior secured term loan		28,000
Proceeds from issuance of unsecured notes, net of debt discount		148,500
Payment of financing costs		(8,192)
Principal payments on senior secured term loans	(6,024)	(45,953)
Capital distribution to noncontrolling interests	(232)
Cash dividends paid on common stock		(3,152)
Principal payments under capital lease obligations	(2,551)	(2,378)
Proceeds from stock option exercises and employee stock purchase plan	630	293
Repurchases of common stock to settle tax withholding obligations on employee stock awards	(2,354)	(295)
Other		28
Net Cash (Used in) Provided by Financing Activities	(10,531)	116,851
Increase in cash and cash equivalents	19,909	49,651
Cash and Cash Equivalents:
Beginning of Period	13,267	14,140
End of Period	$ 33,176	$ 63,791

Organization

Organization	9 Months Ended
	Sep. 30, 2016
Organization [Abstract]
Organization	Note 1. Organization Lumos Networks Corp. (“Lumos Networks” or the “Company”) is a fiber-based bandwidth infrastructure and service provider in the Mid-Atlantic region with a network of long-haul fiber, metro Ethernet and Ethernet rings located primarily in Virginia and West Virginia, and portions of Maryland, Pennsylvania, Ohio and Kentucky. The Company serves carrier, business and residential customers over its fiber network offering data, voice and IP services. The Company’s principal products and services include Multiprotocol Label Switching (“MPLS”) based Ethernet, Metro Ethernet (“Metro E”), Fiber to the Cell (“FTTC”) wireless backhaul and fiber transport services, wavelength transport services, IP services and other voice services.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2. Summary of Significant Accounting Policies Principles of Consolidation and Basis of Presentation The condensed consolidated financial statements include the accounts of the Company, Lumos Networks Operating Company, a wholly-owned subsidiary of the Company, and all of Lumos Networks Operating Company’s wholly-owned subsidiaries and those limited liability corporations where Lumos Networks Operating Company or certain of its subsidiaries, as managing member, exercise control. All significant intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2016 and three and nine months ended September 30, 2015 contain all adjustments necessary to present fairly in all material respects the Company’s financial position and the results of operations and cash flows for all periods presented on the respective condensed consolidated financial statements included herein. The results of operations for the three and nine months ended September 30, 2016 are not necessarily indicative of the results to be expected for the full year. The accompanying condensed consolidated balance sheet as of December 31, 2015 has been derived from the audited consolidated financial statements included in Part II, Item 8 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 . Certain presentation changes have been made within the operating expense line items on the condensed consolidated statements of operations and prior period amounts have been reclassified in order to conform to the current year presentation. Specifically, the previously reported line item “network access costs” has been removed and the new line item “cost of revenue” has been added along with the necessary operating expense reclassifications. These reclassifications were not the result of an error and have no effect on previously reported operating income, net income or earnings per share.  Accounting Estimates The preparation of condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the useful lives of fixed assets, the allowance for doubtful accounts and customer credits, deferred tax assets, marketable securities, asset retirement obligations, stock warrants and equity-based compensation, goodwill impairment assessments, reserves for employee benefit obligations and income tax uncertainties. Revenue Recognition The Company recognizes revenue when persuasive evidence of an arrangement exists, services are rendered or products are delivered, installed and functional, as applicable, the price to the buyer is fixed or determinable and collectability is reasonably assured. Certain services of the Company require payment in advance of service performance. In such cases, the Company records a service liability at the time of billing and subsequently recognizes revenue ratably over the service period. The Company bills customers certain transactional taxes on service revenues. These transactional taxes are not included in reported revenues as they are recognized as liabilities at the time customers are billed. The Company earns revenue by providing services through access to and usage of its networks. Local service revenues are recognized as services are provided. Carrier data revenues are earned by providing switched access and other switched and dedicated services to other carriers. Revenues for equipment sales are recognized at the point of sale. Cash Equivalents and Marketable Securities The Company considers its investment in all highly liquid debt instruments with an original maturity of three months or less, when purchased, to be cash equivalents. The Company’s marketable securities at September 30, 2016 and December 31, 2015 consist of debt securities not classified as cash equivalents. The Company classifies such debt securities as either held-to-maturity, when the Company has the positive intent and ability to hold the securities to maturity, or available-for-sale. Held-to-maturity debt securities are carried at amortized cost, adjusted for the amortization of premiums or accretion of discounts. Available-for-sale securities are carried at fair value, with unrealized gains and losses reported in other comprehensive income or loss, net of tax. All of the Company’s debt securities not classified as cash equivalents were classified as available-for-sale securities as of September 30, 2016 and December 31, 2015 . Trade Accounts Receivable The Company sells its services to other communication carriers and to business and residential customers primarily in Virginia and West Virginia and portions of Maryland, Pennsylvania, Ohio and Kentucky. The Company has credit and collection policies to maximize collection of trade receivables and requires advance payment for certain services. The Company estimates an allowance for doubtful accounts based on a review of specific customers with large receivable balances and for the remaining customer receivables the Company uses historical results, current and expected trends and changes in credit policies. Management believes the allowance adequately covers all anticipated losses with respect to trade receivables. Actual credit losses could differ from such estimates. The Company includes bad debt expense in selling, general and administrative in the condensed consolidated statements of operations. Bad debt expense for the three months ended September 30, 2016 and 2015 was less than $0. 1 million and $0.2 million, respectively, and bad debt expense for the nine months ended September 30, 2016 and 2015 was $0.2 million and $0.4 million, respectively. The Company’s allowance for doubtful accounts and customer credits was $ 1. 1 million and $1.2 million as of September 30, 2016 and December 31, 2015 , respectively . The following table presents a roll-forward of the Company’s allowance for doubtful accounts and customer credits from December 31, 2015 to September 30, 2016 :   Additions  (In thousands) December 31, 2015 Charged to Expense Charged to Other Accounts Deductions September 30, 2016  Allowance for doubtful accounts and customer credits $ 1,235 $ 213 $ (76) $ (298) $ 1,074  Property, Plant and Equipment and Other Long-Lived Assets (Excluding Goodwill and Indefinite-Lived Intangible Assets) Property, plant and equipment, finite-lived intangible assets and long-term deferred charges are recorded at cost and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount should be evaluated pursuant to the subsequent measurement guidance described in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360-10-35. Impairment is determined by comparing the carrying value of these long-lived assets to management’s best estimate of future undiscounted cash flows expected to result from the use of the assets. If the carrying value exceeds the estimated undiscounted cash flows, the excess of the asset’s carrying value over the estimated fair value is recorded as an impairment charge. The Company believes that no impairment indicators exist as of September 30, 2016 that would require the Company to perform impairment testing for long-lived assets, including property, plant and equipment, long-term deferred charges and finite-lived intangible assets to be held and used. Depreciation of property, plant and equipment is calculated on a straight-line basis over the estimated useful lives of the assets, which the Company reviews and updates based on historical experiences and future expectations. Plant and equipment held under capital leases are amortized on a straight-line basis over the shorter of the lease term or estimated useful life of the asset. Amortization of assets held under capital leases, including an indefeasible right of use agreement, is included with depreciation expense. Intangibles with a finite life are classified as other intangibles on the condensed consolidated balance sheets. At September 30, 2016 and December 31, 2015 , other intangibles were comprised of the following:   September 30, 2016 December 31, 2015  (Dollars in thousands) Estimated Life Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization  Customer relationships 6 to 15 yrs $ 103,108 $ (94,860) $ 103,108 $ (93,051)  Trademarks and franchise rights 10 to 15 yrs 2,862 (1,963) 2,862 (1,841)  Total $ 105,970 $ (96,823) $ 105,970 $ (94,892)  Included in the above amounts are indefinite-lived intangible assets of $0.3 million, which are not subject to amortization. The Company amortizes its finite-lived intangible assets using the straight-line method unless it determines that another systematic method is more appropriate. The amortization for certain customer relationship intangibles is being recognized using an accelerated amortization method based on the pattern of estimated earnings from these assets. The estimated life of amortizable intangible assets is determined from the unique factors specific to each asset, and the Company periodically reviews and updates estimated lives based on current events and future expectations. The Company capitalizes costs incurred to renew or extend the term of a recognized intangible asset and amortizes such costs over the remaining life of the asset. No such costs were incurred during the three or nine months ended September 30, 2016 . Amortization expense for the three months ended September 30, 2016 and 2015 was $ 0.6 million and $ 0. 7 million, respectively, and amortization for the nine months ended September 30, 2016 and 2015 was $1.9 million and $4.1 million, respectively. Amortization expense for the remainder of 2016 and for the next five years is expected to be as follows:    (In thousands) Customer Relationships Trademarks and Franchise Rights Total  Remainder of 2016 $ 603 $ 41 $ 644  2017 2,093 163 2,256  2018 1,781 163 1,944  2019 1,513 152 1,665  2020 1,146 48 1,194  2021 1,112 1 1,113  Goodwill and Indefinite-Lived Intangible Assets Goodwill and certain trademarks are considered to be indefinite-lived intangible assets. Indefinite-lived intangible assets are not subject to amortization but are instead tested for impairment annually or more frequently if an event indicates that the asset might be impaired. The Company’s policy is to assess the recoverability of indefinite-lived intangible assets annually on October 1 and whenever adverse events or changes in circumstances indicate that impairment may have occurred. The Company believes there have been no events or circumstances to cause it to evaluate the carrying amount of goodwill or indefinite-lived intangible assets during the nine months ended September 30, 2016 .  Pension Benefits and Retirement Benefits Other Than Pensions The Company sponsors a non-contributory defined benefit pension plan (the “Pension Plan”) covering all employees who meet eligibility requirements and were employed prior to October 1, 2003. The Company froze the Pension Plan effective December 31, 2012. As such, no further benefits are being accrued by participants for services rendered beyond that date. For the three and nine months ended September 30, 2016 and 2015 , the components of the Company’s net periodic benefit cost (income) for the Pension Plan were as follows:    Three Months Ended September 30, Nine Months Ended September 30,  (In thousands) 2016 2015 2016 2015  Service cost $ - $ - $ - $ -  Interest cost 674 666 2,022 1,998  Expected return on plan assets (884) (1,028) (2,652) (3,084)  Amortization of loss 262 248 786 743  Net periodic benefit cost (income) $ 52 $ (114) $ 156 $ (343)  Pension Plan assets were valued at $ 54.8 million and $ 5 3.9 million at September 30, 2016 and December 31, 2015 , respectively. No funding contributions were made during the three or nine months ended September 30, 2016 , and the Company does not expect to make a funding contribution during the remainder of 2016. The Company also provides life insurance benefits for retired employees that meet eligibility requirements through two postretirement welfare benefit plans (the “Other Postretirement Benefit Plans”). The Company had provided retiree medical benefits under these plans until those benefits were terminated effective December 31, 201 4. The Company did not incur any significant costs associated with these plans during the three or nine months ended September 30, 2016 or 2015. The Company recognized expense for certain nonqualified pension plans for each of the three months ended September 30, 2016 and 2015 of $0.1 million , and less than $0.1 million of this expense for each of these periods relates to the amortization of actuarial loss. Expense for nonqualified pension plans for each of the nine months ended September 30, 2016 and 2015 was $0.4 million , and $0.2 million and $0.3 million of this expense for each period, respectively, relates to the amortization of actuarial loss. The gross amount reclassified out of accumulated other comprehensive loss related to amortization of actuarial losses for retirement plans for each of the three months ended September 30, 2016 and 2015 was $ 0 .3 million and $1.0 million for each of the nine months ended September 30, 2016 and 2015 , all of which has been reclassified to selling, general and administrative on the condensed consolidated statements of operations. Income taxes associated with these reclassifications were $0.1 million for each of the three months ended September 30, 2016 and 2015 and $0.4 million for each of the nine months ended September 30, 2016 and 2015. Equity-based Compensation The Company accounts for share-based employee compensation plans under FASB ASC 718, Stock Compensation . Equity-based compensation expense from share-based equity awards is recorded with an offsetting increase to additional paid-in capital on the condensed consolidated balance sheet. For equity awards with only service conditions, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Total equity-based compensation expense related to all of the share-based awards, annual employee bonuses paid in the form of immediately vested shares and the Company’s 401(k) matching contributions was $ 1.7 million and $ 1.5 million for the three months ended September 30, 2016 and 2015 , respectively, and $8.5 million and $4.2 million for the nine months ended September 30, 2016 and 2015 , respectively, which amounts are included in selling, general and administrative expenses on the condensed consolidated statements of operations. Future charges for equity-based compensation related to instruments outstanding at September 30, 2016 are estimated to be $1.1 million for the remainder of 2016, $ 3.4 million in 2017, $ 1.5 million in 2018, $ 0.2 million in 2019, and less than $ 0.1 million thereafter. Fair Value Measurements Fair value is defined as the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value or for certain financial instruments for which disclosure of fair value is required, the Company uses fair value techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. However, in situations where there is little, if any, market activity for the asset or liability at the measurement date, the fair value measurement reflects the Company’s own judgments about the assumptions that market participants would use in pricing the asset or liability. Those judgments are developed by the Company based on the best information available in the circumstances, including expected cash flows and appropriately risk-adjusted discount rates, available observable and unobservable inputs. GAAP establishes a fair value hierarchy with three levels of inputs that may be used to measure fair value: · Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. · Level 2 – Unadjusted quoted prices for similar assets or liabilities in active markets, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs other than quoted prices that are observable for the asset or liability. · Level 3 – Unobservable inputs for the asset or liability. Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606) - Deferral of the Effective Date, which defers the effective date of ASU 2014-09 for public business entities from annual reporting periods beginning after December 15, 2016, to annual reporting periods beginning after December 15, 2017. Early application is permitted only as of annual reporting periods beginning after December 15, 2016. ASU 2014-09 permits the use of either the retrospective or cumulative effect transition method. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606) – Principal versus Agent Considerations (Reporting Gross versus Net) (“ASU 2016-08”), which clarifies implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606) – Identifying Performance Obligations and Licensing (“ASU 2016-10”), which clarifies guidance related to identifying performance obligations and licensing implementation guidance contained in ASU 2014-09. In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606) – Narrow-Scope Improvements and Practical Expedients (“ASU 2016-12”), which addresses narrow-scope improvements to the guidance on collectability, noncash consideration, and completed contracts at transition. Additionally, the amendments in ASU 2016-12 provide a practical expedient for contract modifications at transition and an accounting policy election related to the presentation of sales taxes and other similar taxes collected from customers. The Company will implement the provisions of ASU 2014-09, ASU 2016-08, ASU 2016-10, and ASU 2016-12 as of January 1, 2018. The Company has not yet selected a transition method and is still evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and disclosures. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 820): Amendments to the Consolidation Analysis (“ASU 2015-02”). ASU 2015-02 provides a revised consolidation model for all reporting entities to use in evaluating whether they should consolidate certain legal entities. All legal entities will be subject to reevaluation under this revised consolidation model. The revised consolidation model, among other things, (i) modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, (ii) eliminates the presumption that a general partner should consolidate a limited partnership, and (iii) modifies the consolidation analysis of reporting entities that are involved with VIEs through fee arrangements and related party relationships. ASU 2015-02 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after September 1, 2016. The Company does not expect the future adoption of ASU 2015-02 to have a material impact on its consolidated financial statements and disclosures. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Topic 825): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). The standard addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU 2016-01 is effective for public business entities for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is not permitted. The Company does not expect the future adoption of ASU 2016-01 to have a material impact on its consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”), which will replace most existing lease guidance in U.S. GAAP when it becomes effective. ASU 2016-02 requires an entity to recognize most leases, including operating leases, on the consolidated balance sheet of the lessee. ASU 2016-02 is effective for public business entities for annual reporting periods beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 requires the use of a modified retrospective transition method with elective reliefs. The Company is still evaluating the effect that ASU 2016-02 will have on its consolidated financial statements and disclosures . In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718) (“ASU 2016-09”), which simplifies the accounting for share-based payment transactions. Among other things, ASU 2016-09 provides for (i) the simplification of accounting presentation of excess tax benefits and tax deficiencies, (ii) an accounting policy election regarding forfeitures to use an estimate or account for when incurred, and (iii) simplification of cash flow presentation for statutory tax rate withholding. ASU 2016-09 is effective for public business entities for annual reporting periods beginning after December 15, 2016, with early adoption permitted. The transition method required by ASU 2016-09 varies by amendment. The Company is still evaluating the effect that ASU 2016-09 will have on its consolidated financial statements and disclosures.

Cash Equivalents And Marketable

Cash Equivalents And Marketable Securities	9 Months Ended
	Sep. 30, 2016
Cash Equivalents And Marketable Securities [Abstract]
Cash Equivalents And Marketable Securities	Note 3. Cash Equivalents and Marketable Securities The Company’s cash equivalents and available-for-sale marketable securities reported at fair value as of September 30, 2016 and December 31, 2015 are summarized below:     (In thousands) September 30, 2016 December 31, 2015  Cash equivalents:  Money market mutual funds $ 6,352 $ 6,746  Commercial paper 11,970 1,000  Municipal bonds 1,860 -  Corporate debt securities 1,149 1,055  Total cash equivalents 21,331 8,801  Marketable securities:  Variable rate demand notes 13,395 -  Commercial paper 9,955 8,684  Debt securities issued by U.S. Government agencies - 35,155  Corporate debt securities 15,440 44,972  Total marketable securities, available-for-sale 38,790 88,811   Total cash equivalents and marketable securities $ 60,121 $ 97,612 At September 30, 2016 and December 31, 2015 , the carrying values of the investments included in cash and cash equivalents approximated fair value. The aggregate amortized cost of the available-for-sale securities was not materially different from the aggregate fair value. The contractual maturities of the Company’s available-for-sale debt securities were as follows as of September 30, 2016 :    (In thousands) Total  Due in one year or less $ 25,395  Due after one year through five years 1,400  Due after five years through ten years 5,195  Due after ten years 6,800  Total debt securities $ 38,790  The Company received total proceeds of $32.3 million and $11.9 million from the sale or maturity of available-for-sale marketable securities during the three months ended September 30, 2016 and 2015 , respectively, and $ 107.1 million and $ 29.9 million during the nine months ended September 30, 2016 and 2015 , respectively. The Company did not recognize any material realized net gains or losses and net unrealized holding gains or losses on available-for-sale marketable securities were less than $0.1 million for each of the three and nine months ended September 30, 2016 and 2015 , respectively. Unrealized holding gains or losses are included in accumulated other comprehensive loss on the condensed consolidated balance sheets.

Disclosures About Segments Of A

Disclosures About Segments Of An Enterprise And Related Information	9 Months Ended
	Sep. 30, 2016
Disclosures About Segments Of An Enterprise And Related Information [Abstract]
Disclosures About Segments Of An Enterprise And Related Information	Note 4. Disclosures About Segments of an Enterprise and Related Information The Company’s operating segments generally align with its major product and service offerings and coincide with the way that the Company’s chief operating decision makers measure performance and allocate resources. The Company’s chief operating decision makers are its Chief Executive Officer and its Chief Financial Officer (collectively, the “CODMs”). The Company’s current reportable operating segments are data, residential and small business (“R&SB”) and RLEC access. A general description of the products and services offered and the customers served by each of these segments is as follows: · Data: This segment includes the Company’s enterprise data (metro Ethernet, dedicated Internet, voice over IP (“VoIP”) and private line), transport, and FTTC product and service groups. These businesses primarily serve enterprise and carrier customers utilizing the Company’s network of long-haul fiber, metro Ethernet and Ethernet rings located primarily in Virginia and West Virginia, and portions of Pennsylvania, Maryland, Ohio and Kentucky. · R&SB: This segment includes the following voice products: local lines, primary rate interface (“PRI”), long distance, toll and directory advertising and other voice services (excluding VoIP which are typically provided to enterprise customers and are included in the Company’s data segment) and the following IP services products: fiber-to-the-premise broadband XL, DSL, integrated access and video. These products are sold to residential and small business customers on the Company’s network and within the Company’s footprint. This segment also provides carrier customers access to the Company’s network located in competitive markets. · RLEC Access: This segment provides carrier customers access to the Company’s network within the Company’s RLEC footprint and primarily includes switched access services.  Summarized financial information concerning the Company’s reportable segments is presented in the following table:    (In thousands) Data R&SB RLEC Access Corporate (Unallocated) Total  For the three months ended September 30, 2016:  Operating revenues $ 31,373 15,863 4,535 - $ 51,771  Cost of revenue 4,537 5,120 - - 9,657  Gross profit 26,836 10,743 4,535 - N/A  Direct operating and selling costs 2,014 1,227 175 - 3,416  Indirect operating costs 6,717 2,354 50 - 9,121  Corporate general and administrative costs 3,538 1,439 340 2,651 7,968  Adjusted EBITDA (1),(2) 14,567 5,723 3,970 - N/A  Capital expenditures 18,197 2,565 - (673) 20,089   For the nine months ended September 30, 2016:  Operating revenues $ 91,958 47,840 15,215 - $ 155,013  Cost of revenue 13,669 16,279 - - 29,948  Gross profit 78,289 31,561 15,215 - N/A  Direct operating and selling costs 5,600 3,509 492 - 9,601  Indirect operating costs 19,470 7,031 156 - 26,657  Corporate general and administrative costs 11,512 4,810 1,334 10,142 27,798  Adjusted EBITDA (1),(2) 41,707 16,211 13,233 - N/A  Capital expenditures 60,379 6,988 - (2,087) 65,280     (In thousands) Data R&SB RLEC Access Corporate (Unallocated) Total  For the three months ended September 30, 2015:  Operating revenues $ 28,623 16,560 5,786 - $ 50,969  Cost of revenue 4,658 5,888 - - 10,546  Gross profit 23,965 10,672 5,786 - N/A  Direct operating and selling costs 1,465 1,329 177 - 2,971  Indirect operating costs 6,606 2,586 58 - 9,250  Corporate general and administrative costs 3,679 1,737 512 1,791 7,719  Adjusted EBITDA (1),(2) 12,215 5,020 5,039 - N/A  Capital expenditures 25,418 1,538 - (2,187) 24,769   For the nine months ended September 30, 2015:  Operating revenues $ 84,479 50,835 17,103 - $ 152,417  Cost of revenue 12,957 18,725 - - 31,682  Gross profit 71,522 32,110 17,103 - N/A  Direct operating and selling costs 4,449 3,535 511 - 8,495  Indirect operating costs 19,379 7,560 170 - 27,109  Corporate general and administrative costs 11,015 5,193 1,471 5,248 22,927  Adjusted EBITDA (1),(2) 36,679 15,822 14,951 - N/A  Capital expenditures 72,055 6,924 - 1,139 80,118  (1) Adjusted EBITDA is used by the Company’s CODMs to evaluate performance. Adjusted EBITDA, as defined by the Company, is net income or loss attributable to Lumos Networks Corp. before interest, income taxes, depreciation and amortization, accretion of asset retirement obligations, net income or loss attributable to noncontrolling interests, other income or expenses, equity-based compensation charges, amortization of actuarial losses on retirement plans, employee separation charges, restructuring-related charges, acquisition and separation related charges, gain or loss on settlements and gain or loss on interest rate swap derivatives . (2) In the first quarter of 2016, the Company refined its methodology for allocating certain operating costs to the segments, resulting in immaterial changes to previously reported segment Adjusted EBITDA amounts for the three and nine months ended September 30, 2015 . N/A – Not Applicable (as totals are not presented in the consolidated statements of operations)  The Company’s CODMs do not currently review total assets by segment since the assets are centrally managed and some of the assets are shared by the segments. However, total assets may be allocated to the segments in the future should the CODMs decide to manage the business in that manner. Management does review capital expenditures using success-based metrics that allow the Company to determine which segment product groups are driving investment in the network. Depreciation and amortization expense and certain corporate expenses that are excluded from the measurement of segment profit or loss are not alloca ted to the operating segments.  The following table provides a reconciliation of the total of the Company’s reportable segments measure of profit to the Company’s consolidated income before income taxes for the three and nine months ended September 30, 2016 and 2015 :      Three Months Ended September 30, Nine Months Ended September 30,  (In thousands) 2016 2015 2016 2015  Data Adjusted EBITDA $ 14,567 $ 12,215 $ 41,707 $ 36,679  R&SB Adjusted EBITDA 5,723 5,020 16,211 15,822  RLEC Access Adjusted EBITDA 3,970 5,039 13,233 14,951  Total reportable segments measure of profit 24,260 22,274 71,151 67,452  Interest expense (7,164) (5,817) (21,165) (13,022)  Gain on interest rate swap derivatives - 198 - 445  Other income (expense), net 48 58 320 (89)  Depreciation and amortization and accretion of asset retirement obligations (12,762) (11,836) (37,119) (35,217)  Amortization of actuarial losses (338) (337) (1,013) (1,012)  Equity-based compensation (1,661) (1,454) (8,477) (4,236)  Restructuring charges 384 - (1,823) (637)  Acquisition and separation related charges (652) - (652) -  Income before income taxes $ 2,115 $ 3,086 $ 1,222 $ 13,684   The Company does not currently have any single customer that individually accounted for more than 10% of the Company’s total operating revenues. The Company’s five largest carrier customers, in the aggregate, accounted for 32% of the Company’s total operating revenues for each of the three and nine months ended September 30, 2016 and 31% of the Company’s total operating revenues for each of the three and nine months ended September 30, 2015 . Revenues from these carrier customers were derived primarily from network access, data transport and FTTC services.

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2016
Long-Term Debt [Abstract]
Long-Term Debt	Note 5. Long-Term Debt As of September 30, 2016 and December 31, 2015 , the Company’s outstanding long-term debt consisted of the following:    September 30, 2016 December 31, 2015  (In thousands) Principal Unamortized Discount and Debt Issuance Costs Principal Unamortized Discount and Debt Issuance Costs  Credit Facility $ 342,393 $ 3,634 $ 348,415 $ 4,705  8% Notes due 2022 150,000 27,333 150,000 29,607  Capital lease obligations 7,972 - 2,597 -  Long-term debt 500,365 30,967 501,012 34,312  Less: Current portion of long-term debt 12,303 - 10,400 -  Long-term debt, excluding current portion $ 488,062 $ 30,967 $ 490,612 $ 34,312  Credit Facility On April 30, 2013, Lumos Networks Operating Company, a wholly-owned subsidiary of the Company, entered into a $425 million credit facility (the “Credit Facility”). The Credit Facility consists of a $100 million senior secured five -year term loan (“Term Loan A”), a $275 million senior secured six -year term loan (“Term Loan B”); a $28 million senior secured incremental term loan, which was added through an amendment to the Credit Facility dated January 2, 2015, (“Term Loan C”); and a $50 million senior secured five -year revolving credit facility (the “Revolver”). The proceeds from Term Loan A and Term Loan B were used to retire the prior first lien credit facility outstanding amount of approximately $ 311 million and to pay closing costs and other expenses related to the transaction, with the remaining proceeds available for normal course capital expenditures and working capital purposes. The Company used the net proceeds from Term Loan C to fund new FTTC projects. As of September 30, 2016 , no borrowings were outstanding under the Revolver. On August 6, 2015, the Company prepaid $40.0 million of the outstanding principal of the Credit Facility, which was allocated ratably to Term Loans A, B and C. The Company used proceeds from the issuance of the 8% Notes due 2022, discussed below, to fund these prepayments. Pricing of the amended Credit Facility is LIBOR plus 3.00% for the Revolver and Term Loan A and LIBOR plus 3.25% for Term Loan B and C . The Credit Facility does not require a minimum LIBOR rate. Term Loan A matures in 2018 with quarterly payments of 1.25% per annum through December 31, 2016 and 2.50% per annum thereafter. Term Loan B matures in 2019 with quarterly payments of 1% per annum. Term Loan C matures in 2019 with quarterly payments of 1% per annum. The Revolver matures in full in 2018. The Credit Facility is secured by a first priority pledge of substantially all property and assets of Lumos Networks Operating Company and all material subsidiaries, as guarantors, excluding the RLECs. The amended Credit Facility includes various restrictions and conditions, including a maximum leverage ratio of 4.75 :1 .00 through December 31, 2016, 4.50 :1.00 through December 31, 2017, 4.25 :1.00 through December 31, 2018, and 4.00 :1.00 thereafter. The amended Credit Facility also sets a minimum interest rate coverage ratio of 3.25 :1.00. At September 30, 2016 , the Company’s leverage ratio was 3.6 7 :1.00 and its interest coverage ratio was 7.2 8 :1.00. The Company was in compliance with its debt covenants as of September 30, 2016 . The Company’s effective interest rate on its Credit Facility for the nine months ended September 30, 2016 was 4.13 %. 8% Notes due 2022 On August 6, 2015, the Company issued $150 million in unsecured promissory notes (the “8% Notes”) to an affiliate of Pamplona Capital Management LLC (“Pamplona”). The net proceeds of the 8% Notes, after a $1.5 million purchasers discount and payment of $ 7.1 million of closing costs, were used to prepay $40.0 million of the Company’s existing Credit Facility with the remainder to be used for general corporate purposes, including to fund future growth opportunities. The 8% Notes bear interest at an annual fixed rate of 8.00% and mature on August 15, 2022. Interest is payable in arrears on a quarterly basis on August 15, November 15, February 15, and May 15 of each year. Interest is payable in cash or, at the election of the Company, through the issuance of additional notes or by adding the amount of the accrued interest to the unpaid principal amount of the 8% Notes outstanding at that time. The 8% Notes were also issued with 5,500,000 warrants for no additional consideration to purchase shares of the Company’s common stock (the “Warrants”). The Company allocated the net proceeds received from the debt issuance to the 8% Notes and the equity-classified Warrants based on the relative fair value of the instruments. As a result, the Company recognized a total discount on the 8% Notes of $24.8 million of which $23.5 million represents the value assigned to the Warrants, and $1.3 million represents the allocated portion of the aforementioned $1.5 million purchasers discount. The discount on the 8% Notes is being amortized to interest expense over the life of the debt using the effective interest method. See Note 10 for additional details regarding the Warrants. In connection with the issuance of the 8% Notes in August 2015 and the Term Loan C financing in January 2015, the Company deferred an additional $ 6.0 million and $0.9 million, respectively, in debt issuance costs. Total unamortized debt issuance costs associated with the 8% Notes and Credit Facility are included in the table above, which amounts are included as a reduction of long-term debt in the condensed consolidated balance sheets in accordance with ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs . These costs are being amortized to interest expense over the life of the debt using the effective interest method. Amortization of debt issuance costs was $ 1.1 million and $0.8 million for the three months ended September 30, 2016 and 2015, respectively, and $3.3 million and $1.6 million for the nine months ended September 30, 2016 and 2015, respectively . The Company’s effective interest rate on the 8% Notes for the nine months ended September 30, 2016 was 12.55%, which represents the contractual rate adjusted for the aforementioned discount and deferred debt issuance costs. CoBank Patronage Credits The Company receives patronage credits from CoBank and certain other of the Farm Credit System lending institutions (collectively referred to as “patronage banks”) which are not reflected in the interest rates above. The patronage banks hold a portion of the credit facility and are cooperative banks that are required to distribute their profits to their members. Patronage credits are calculated based on the patronage banks’ ownership percentage of the credit facility and are received by the Company as either a cash distribution or as equity in the patronage banks. These credits are recorded in the condensed consolidated statements of operations as an offset to interest expense. The Patronage credits were $ 0.3 million a nd $0.2 million for the three months ended September 30, 2016 and 2015, respectively, and $0.8 million and $1.0 million for the nine months ended September 30, 2016 and 2015 . The aggregate maturities of Term Loan A, Term Loan B and Term Loan C under the Credit Facility are $ 2.0 million in the remainder of 2016, $ 13.0 million in 2017, $ 70.9 million in 2018 and $ 256.5 million in 2019. The Revolver under the Credit Facility, under which no borrowings are outstanding as of September 30, 2016 , matures in full in 2018. The 8% Notes mature for $150.0 million in 2022. Capital lease obligations In addition to the long-term debt discussed above, the Company has capital leases on vehicles with original lease terms of four to five years. The Company also has a financing arrangement classified as a capital lease related to a fiber indefeasible right of use (“IRU”), which was entered into in January 2016. The IRU network capacity arrangement extends through 2035 with payments due monthly. During the second quarter of 2016, the Company fully satisfied a financing obligation related to a software licensing agreement entered into during 2013. As of September 30, 2016 , the combined total net present value of the Company’s future minimum lease payments is $ 8.0 million and the principal portion of these capital lease obligations is due as follows: $ 0.2 million in the remainder of 2016, $ 0.5 million in 2017, $ 0.5 million in 2018, $ 0.4 million in 2019, $0.4 million in 2020 and $ 6.0 million thereafter.  The historical cost and accumulated amortization for each of the related assets associated with the capital leases is as follows as of September 30, 2016 :       September 30, 2016  (In thousands) Historical Cost Accumulated Amortization  Vehicles $ 2,723 $ (1,666)  Network capacity IRU 8,871 (332)  Total $ 11,594 $ (1,998) 

Supplementary Disclosures Of Ca

Supplementary Disclosures Of Cash Flow Information	9 Months Ended
	Sep. 30, 2016
Supplementary Disclosures Of Cash Flow Information [Abstract]
Supplementary Disclosures Of Cash Flow Information	Note 6. Supplementary Disclosures of Cash Flow Information The following information is presented as supplementary disclosures for the condensed consolidated statements of cash flows for the nine months ended September 30, 2016 and 2015 :     Nine Months Ended September 30,  (In thousands) 2016 2015  Cash payments for:  Interest (net of amounts capitalized) $ 17,634 $ 9,462  Income taxes 304 393  Supplemental investing and financing activities:  Additions to property, plant and equipment included in accounts payable 2,930 7,683  Obligations incurred under capital leases 7,936 -  Cash payments for interest for the nine months ended September 30, 2016 in the table above are each net of $0.8 million of cash received from CoBank for patronage credits (Note 5). The amount of interest capitalized was $0.8 million and $0. 9 million for the nine months ended September 30, 2016 and 2015 , respectively.

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
	Sep. 30, 2016
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	Note 7. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, marketable securities, accounts receivable, accounts payable, capital lease obligations (including the current portion), accrued liabilities, the Credit Facility (including the current portion) and the 8% Notes as of September 30, 2016 and December 31, 2015 . The carrying values of cash and cash equivalents, accounts receivable, accounts payable, capital lease obligations and accrued liabilities approximated their fair values at September 30, 2016 and December 31, 2015 . Marketable securities are recorded in the condensed consolidated balance sheets at fair value (see Note 3). T he following tables present the placement in the fair value hierarchy of financial assets that are measured at fair value on a recurring basis at September 30, 2016 and December 31, 2015 :     Fair Value Measurements at September 30, 2016  (In thousands) Level 1 Level 2 Level 3 Total Fair Value  Financial Assets:  Cash equivalents:  Money market mutual funds $ 6,352 $ - $ - $ 6,352  Commercial paper - 11,970 - 11,970  Municipal bonds - 1,860 - 1,860  Corporate debt securities - 1,149 - 1,149  Total cash equivalents 6,352 14,979 - 21,331  Marketable securities:  Variable rate demand notes - 13,395 - 13,395  Commercial paper - 9,955 - 9,955  Corporate debt securities - 15,440 - 15,440  Total marketable securities - 38,790 - 38,790  Total financial assets $ 6,352 $ 53,769 $ - $ 60,121      Fair Value Measurements at December 31, 2015  (In thousands) Level 1 Level 2 Level 3 Total Fair Value  Financial Assets:  Cash equivalents:  Money market mutual funds $ 6,746 $ - $ - $ 6,746  Commercial paper - 1,000 - 1,000  Corporate debt securities - 1,055 - 1,055  Total cash equivalents 6,746 2,055 - 8,801  Marketable securities:  Commercial paper - 8,684 - 8,684  Debt securities issued by U.S. Government agencies - 35,155 - 35,155  Corporate debt securities - 44,972 - 44,972  Total marketable securities - 88,811 - 88,811  Total financial assets $ 6,746 $ 90,866 $ - $ 97,612   The fair value of commercial paper, variable rate demand notes and corporate, municipal and U.S. government debt securities are provided by a third-party pricing service and are estimated using pricing models. The underlying inputs to the pricing models are directly observable from active markets. However, the pricing models used do entail a certain amount of subjectivity and therefore differing judgments in how the underlying inputs are modeled could result in different estimates of fair value. As such, the Company classifies these fair value measurements as Level 2 within the fair value hierarchy. The following table summarizes the carrying amounts and estimated fair values of the components included in the Company’s long-term debt, including the current portion.    September 30, 2016 December 31, 2015  (In thousands) Carrying Value Fair Value (Level 2) Carrying Value Fair Value (Level 2)  Credit Facility $ 338,759 $ 306,922 $ 343,710 $ 298,400  8% Notes Due 2022 122,667 133,462 120,393 132,028  Capital Lease Obligations 7,972 7,972 2,597 2,597  The respective fair value s of the Credit Facility and the 8% Notes were estimated based on an internal discounted cash flows analysis that schedules out the estimated cash flows for the future debt and interest repayments and applies a discount factor that is adjusted to reflect estimated changes in market conditions and credit factors.  The Company also has certain non-marketable long-term investments for which it is not practicable to estimate fair value with a total carrying value of $1. 5 million as of September 30, 2016 and $1.2 million December 31, 2015 , of which $1.3 million and $1.1 million represents the Company’s investment in CoBank for the respective periods. This investment is primarily related to patronage distributions of restricted equity and is a required investment related to the portion of t he Credit Facility held by CoBank. This investment is carried under the cost method.

Equity

Equity	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Equity	Note 8. Equity  Below is a summary of the activity and status of equity as of and for the nine months ended September 30, 2016 :    (In thousands, except per share amounts) Common Shares Treasury Shares Common Stock Additional Paid-in Capital Treasury Stock Accumulated Deficit Accumulated Other Comprehensive Loss, net of tax Total Lumos Networks Corp. Stockholders' Equity Noncontrolling Interests Total Equity  Balance, December 31, 2015 23,005 13 $ 230 $ 171,746 $ (103) $ (28,541) $ (11,940) $ 131,392 $ 939 $ 132,331  Net loss attributable to  Lumos Networks Corp. - - - - - (627) - (627) - (627)  Other comprehensive income,  net of tax - - - - - - 634 634 - 634  Equity-based compensation expense - - - 7,848 - - - 7,848 - 7,848  Tax shortfalls from share-based  compensation - - - (158) - - - (158) - (158)  Restricted shares issued, shares  issued through the employee  stock purchase plan and  401(k) matching contributions  (net of shares reacquired  through restricted stock forfeits\  and settlement of tax withholding  obligations on vesting of shares) 517 72 6 (683) (752) - - (1,429) - (1,429)  Stock option exercises 36 (66) - 574 728 - - 1,302 - 1,302  Capital distribution to noncontrolling  interests - - - - - - - - (232) (232)  Net income attributable to  noncontrolling interests - - - - - - - - 137 137  Balance, September 30, 2016 23,558 19 $ 236 $ 179,327 $ (127) $ (29,168) $ (11,306) $ 138,962 $ 844 $ 139,806  

Earnings (Loss) Per Share

Earnings (Loss) Per Share	9 Months Ended
	Sep. 30, 2016
Earnings (Loss) Per Share [Abstract]
Earnings (Loss) Per Share	Note 9. Earnings (Loss) per Share The Company computes basic earnings (loss) per share by dividing net income (loss) attributable to Lumos Networks Corp. applicable to common shares by the weighted average number of common shares outstanding during the period. The impact on earnings (loss) per share of nonvested restricted shares outstanding that contain a non-forfeitable right to receive dividends on a one-to-one per share ratio to common shares is included in the computation of basic earnings per share pursuant to the two-class method. The Company issues restricted shares from time to time with vesting terms that are based on achievement of certain stock price performance conditions. These nonvested restricted shares are excluded from the computation of basic and diluted weighted average shares until the period in which the applicable performance or market conditions are attained. The Company uses the treasury stock method to determine the number of potentially dilutive common shares from stock options and nonvested restricted shares during the period. T he computations of basic and diluted earnings (loss) per share for the three and nine months ended September 30, 2016 and 201 5 are detailed in the following table.    Three Months Ended September 30, Nine Months Ended September 30,  (In thousands, except per share amounts) 2016 2015 2016 2015  Numerator:  Net income (loss) attributable to Lumos Networks Corp. $ 1,023 $ 1,279 $ (627) $ 7,352  Less: net income attributable to Lumos Networks Corp. allocable to participating securities (36) (44) - (241)  Numerator for basic and diluted earnings (loss) per common share 987 1,235 (627) 7,111   Denominator:  Weighted average basic shares outstanding 23,463 22,872 23,300 22,775  Less: weighted average participating securities and nonvested performance-based restricted shares (846) (806) (804) (767)  Denominator for basic earnings (loss) per common share 22,617 22,066 22,496 22,008  Plus: potentially dilutive restricted shares and stock options 237 202 - 319  Denominator for diluted earnings (loss) per common share 22,854 22,268 22,496 22,327   Basic and diluted earnings (loss) per share $ 0.04 $ 0.06 $ (0.03) $ 0.32   For the three months ended September 30, 2016 and 2015 , the denominator for diluted earnings per share excludes 1,117, 585 and 1,016,756 shares, respectively, related to stock options and nonvested restricted stock which would be antidilutive for each period. For the nine months ended September 30, 2016 , the denominator for diluted loss per common share is equivalent to the denominator for basic loss per common share because the addition of stock options and unvested restricted stock ( 1,008,939 and 469, 5 09 , respectively) would be antidilutive for the period. For the nine months ended September 30, 2015 , the denominator for diluted earnings per common share excludes 836,149 shares related to stock options and nonvested restricted stock which would be antidilutive for the period. The earnings (loss) per share calculations for the three and nine months ended September 30, 2016 and 2015 also exclude the 5,500,000 outstanding stock warrants described in Note 10 as they would be antidilutive for each period.

Stock Options, Restricted Stock

Stock Options, Restricted Stock and Stock Warrants	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments And Stock Warrant [Abstract]
Stock Options, Restricted Stock and Stock Warrants	Note 10. Stock Options, Restricted Stock and Stock Warrants Stock Options and Restricted Stock The Company has an Equity and Cash Incentive Plan administered by the Compensation Committee of the Company’s board of directors, which permits the grant of long-term incentives to employees and non-employee directors, including stock options, stock appreciation rights, restricted stock awards, restricted stock units, incentive awards, other stock-based awards and dividend equivalents. As of September 30, 2016 , the maximum number of shares of common stock available for awards under the Equity and Cash Incentive Plan was 5,500,000 and 920,672 securities remained available for issuance under the plan. Upon the exercise of stock options or upon the grant of restricted stock under the Equity and Cash Incentive Plan, new common shares are issued or treasury stock is reissued. The Company issued no stock options and 292,804 shares of restricted stock under the Equity and Cash Incentive Plan during the nine months ended September 30, 2016 . Restricted shares generally cliff vest on the third anniversary of the grant date for employees and generally cliff vest on the first anniversary of the grant date for non-employee directors. Some of the outstanding restricted stock awards vest on a graded vesting schedule over a five year period. A summary of the activ ity and status of the Company’s stock options for the nine months ended September 30, 2016 is as follows:   (In thousands, except per share amounts) Shares Weighted-Average Exercise Price per Share Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value  Stock options outstanding at December 31, 2015 2,182 $ 12.57  Granted during the period - -  Exercised during the period (102) 12.73  Forfeited during the period (33) 14.04  Expired during the period (269) 13.71  Stock options outstanding at September 30, 2016 1,778 $ 12.36 5.5 years $ 4,249   Stock options exercisable at September 30, 2016 1,317 $ 12.12 5 years $ 3,364  Total stock options outstanding, vested and expected to vest at September 30, 2016 1,751 $ 12.37 $ 4,167  The total fair value of options that vested during the nine months ended September 30, 2016 was $ 0. 6 million. As of September 30, 2016 , there was $ 1.0 million of total unrecognized compensation cost related to unvested stock options, which is expected to be recognized over a weighted-average period of 1.8 years.  A summary of the activity and status of the Company’s restricted stock for the nine months ended September 30, 2016 , is as follows:    (In thousands, except per share amounts) Shares Weighted-Average Grant Date Fair Value per Share  Restricted stock outstanding at December 31, 2015 861 $ 14.37  Granted during the period 293 11.97  Vested during the period (229) 12.20  Forfeited during the period (93) 16.04  Restricted stock outstanding at September 30, 2016 832 $ 13.89  As of September 30, 2016 , there was $ 5.3 million of total unrecognized compensation cost related to unvested restricted stock awards, which is expected to be recognized over a weighted-average period of 1.8 years.  Stock Warrants A summary of the activity and status of the Company’s stock warrants for the nine months ended September 30, 2016 , is as follows:   (In thousands, except per share amounts) Shares Weighted Average Exercise Price per Share  Stock warrants outstanding at December 31, 2015 5,500 $ 13.99  Granted during the period - -  Exercised during the period - -  Expired during the period - -  Stock warrants outstanding at September 30, 2016 5,500 $ 13.99  Outstanding warrants consist of those issued on August 6, 2015 in conjunction with the 8% Notes issuance discussed in Note 5 (the “Warrants”). The Warrants are fully vested and exercisable and may be net-share settled on a cashless basis only until they expire on August 6, 2022. A portion of the net proceeds from the 8% Notes issuance was allocated to the equity-classified Warrants based on the relative fair value of the instruments.  

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Taxes [Abstract]
Income Taxes	Note 11. Income Taxes Income tax expense for the three and nine months ended September 30, 2016 was $1.0 million and $1.7 million, respectively, which represents the federal statutory tax rate applied to pre-tax income (loss) and the effects of state income taxes and certain non-deductible charges for each period. Income tax expense for the three and nine months ended September 30, 2015 was $1.8 million and $6.2 million, respectively. The Company’s recurring non-deductible expenses relate primarily to certain non-cash equity-based compensation and non-deductible interest on the 8% Notes, which are treated as applicable high yield discount obligations (“AHYDO”) within the meaning of Section 163(i)(1) of the Internal Revenue Code, as amended. While management believes the Company has adequately provided for all tax positions, amounts asserted by taxing authorities could be greater than its accrued position. Accordingly, additional provisions could be recorded in the future as revised estimates are made or the underlying matters are settled or otherwise resolved. In general, tax years 201 3 and thereafter remain open and subject to federal and state audit examinations.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Note 12. Related Party Transactions ValleyNet, an equity method investee of the Company, resells capacity on the Company’s fiber network under an operating lease agreement. Facility lease revenue from ValleyNet was approximately $1.3 million and $1.2 million for the three months ended September 30, 2016 and 2015 , respectively, and $3. 7 million and $3. 5 million for the nine months ended September 30, 2016 and 2015, respectively, which is presented in the Company’s data segment revenues. The Company had accounts receivable from ValleyNet of $0.4 million at both September 30, 2016 and December 31, 2015. The Company also leases and resells capacity from ValleyNet. The total lease expense was $0.3 million and $0.4 million for the three months ended September 30, 2016 and 2015 , respectively, and $0.9 million for each of the nine months ended September 30, 2016 and 2015 .

Restructuring Charges

Restructuring Charges	9 Months Ended
	Sep. 30, 2016
Restructuring Charges [Abstract]
Restructuring Charges	Note 13. Restructuring Charges In January 2016, the Company commenced an employee reduction-in-force. Restructuring costs, consisting of employee severance and termination benefits, of $1.8 million were recognized during the nine months ended September 30, 2016. This amount is net of an adjustment of $0.4 million recorded in the three months ended September 30, 2016 to reduce previously accrued amounts to reflect changes in estimated severance obligations. The Company does not expect to incur additional costs associated with these restructuring activities in future periods.  The following table provides a break-down of these costs by business segment for the nine months ended September 30, 2016 :     (In thousands) Data R&SB RLEC Access Total  Employee severance and termination benefits $ 1,382 $ 376 $ 65 $ 1,823  Total restructuring charges $ 1,382 $ 376 $ 65 $ 1,823  A liability for restructuring charges in the amount of $0.4 million is included in the Company’s condensed consolidated balance sheet as of September 30, 2016 , related to employee termination costs accrued, but not yet paid. Below is a summary of the restructuring liability balance as of September 30, 2016 :     (In thousands) Employee Severance and Termination Benefits Total  Beginning balance at December 31, 2015 $ - $ -  Additions, net of adjustments 1,823 1,823  Payments (1,445) (1,445)  Ending balance at September 30, 2016 $ 378 $ 378 

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments And Contingencies [Abstract]
Commitments And Contingencies	 Note 14. Commitments and Contingencies The Company periodically makes claims or receives disputes and is involved in legal actions related to billings to other carriers for access to the Company’s network. The Company does not recognize revenue related to such matters until collection of the claims is reasonably assured. In addition to this, the Company periodically disputes access charges that are assessed by other companies with which the Company interconnects and is involved in other disputes and legal and tax proceedings and filings arising from normal business activities. The Company is involved in routine litigation and disputes in the ordinary course of its business. While the results of litigation and disputes are inherently unpredictable, management does not expect that the ultimate costs to resolve these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows, and believes that adequate provision for any probable and estimable losses has been made in the Company’s condensed consolidated financial statements. The Company has purchase commitments relating to capital projects totaling $ 2.9 million as of September 30, 2016 , which are expected to be satisfied during the remainder of 2016. 

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2016
Subsequent Event [Abstract]
Subsequent Event	Note 15. Subsequent Event On November 2 , 2016 , the Company entered into an agreement to acquire Clarity Communications, LLC , a North Carolina based fiber bandwidth provider for a total purchase price of $15 million, $10 million of which is due in cash upon closing with the remaining $5 million subject to certain earnout provisions over a two year period following the closing date. 

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policy)	9 Months Ended
	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
Principles Of Consolidation And Basis Of Presentation	Principles of Consolidation and Basis of Presentation The condensed consolidated financial statements include the accounts of the Company, Lumos Networks Operating Company, a wholly-owned subsidiary of the Company, and all of Lumos Networks Operating Company’s wholly-owned subsidiaries and those limited liability corporations where Lumos Networks Operating Company or certain of its subsidiaries, as managing member, exercise control. All significant intercompany accounts and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2016 and three and nine months ended September 30, 2015 contain all adjustments necessary to present fairly in all material respects the Company’s financial position and the results of operations and cash flows for all periods presented on the respective condensed consolidated financial statements included herein. The results of operations for the three and nine months ended September 30, 2016 are not necessarily indicative of the results to be expected for the full year. The accompanying condensed consolidated balance sheet as of December 31, 2015 has been derived from the audited consolidated financial statements included in Part II, Item 8 of the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 . Certain presentation changes have been made within the operating expense line items on the condensed consolidated statements of operations and prior period amounts have been reclassified in order to conform to the current year presentation. Specifically, the previously reported line item “network access costs” has been removed and the new line item “cost of revenue” has been added along with the necessary operating expense reclassifications. These reclassifications were not the result of an error and have no effect on previously reported operating income, net income or earnings per share.
Accounting Estimates	Accounting Estimates The preparation of condensed consolidated financial statements in conformity with U.S. generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include the useful lives of fixed assets, the allowance for doubtful accounts and customer credits, deferred tax assets, marketable securities, asset retirement obligations, stock warrants and equity-based compensation, goodwill impairment assessments, reserves for employee benefit obligations and income tax uncertainties.
Revenue Recognition	Revenue Recognition The Company recognizes revenue when persuasive evidence of an arrangement exists, services are rendered or products are delivered, installed and functional, as applicable, the price to the buyer is fixed or determinable and collectability is reasonably assured. Certain services of the Company require payment in advance of service performance. In such cases, the Company records a service liability at the time of billing and subsequently recognizes revenue ratably over the service period. The Company bills customers certain transactional taxes on service revenues. These transactional taxes are not included in reported revenues as they are recognized as liabilities at the time customers are billed. The Company earns revenue by providing services through access to and usage of its networks. Local service revenues are recognized as services are provided. Carrier data revenues are earned by providing switched access and other switched and dedicated services to other carriers. Revenues for equipment sales are recognized at the point of sale.
Cash Equivalents And Marketable Securities	Cash Equivalents and Marketable Securities The Company considers its investment in all highly liquid debt instruments with an original maturity of three months or less, when purchased, to be cash equivalents. The Company’s marketable securities at September 30, 2016 and December 31, 2015 consist of debt securities not classified as cash equivalents. The Company classifies such debt securities as either held-to-maturity, when the Company has the positive intent and ability to hold the securities to maturity, or available-for-sale. Held-to-maturity debt securities are carried at amortized cost, adjusted for the amortization of premiums or accretion of discounts. Available-for-sale securities are carried at fair value, with unrealized gains and losses reported in other comprehensive income or loss, net of tax. All of the Company’s debt securities not classified as cash equivalents were classified as available-for-sale securities as of September 30, 2016 and December 31, 2015 .
Trade Accounts Receivable	Trade Accounts Receivable The Company sells its services to other communication carriers and to business and residential customers primarily in Virginia and West Virginia and portions of Maryland, Pennsylvania, Ohio and Kentucky. The Company has credit and collection policies to maximize collection of trade receivables and requires advance payment for certain services. The Company estimates an allowance for doubtful accounts based on a review of specific customers with large receivable balances and for the remaining customer receivables the Company uses historical results, current and expected trends and changes in credit policies. Management believes the allowance adequately covers all anticipated losses with respect to trade receivables. Actual credit losses could differ from such estimates. The Company includes bad debt expense in selling, general and administrative in the condensed consolidated statements of operations. Bad debt expense for the three months ended September 30, 2016 and 2015 was less than $0. 1 million and $0.2 million, respectively, and bad debt expense for the nine months ended September 30, 2016 and 2015 was $0.2 million and $0.4 million, respectively. The Company’s allowance for doubtful accounts and customer credits was $ 1. 1 million and $1.2 million as of September 30, 2016 and December 31, 2015 , respectively . The following table presents a roll-forward of the Company’s allowance for doubtful accounts and customer credits from December 31, 2015 to September 30, 2016 :   Additions  (In thousands) December 31, 2015 Charged to Expense Charged to Other Accounts Deductions September 30, 2016  Allowance for doubtful accounts and customer credits $ 1,235 $ 213 $ (76) $ (298) $ 1,074 
Property, Plant and Equipment and Other Long-Lived Assets (Excluding Goodwill and Indefinite-Lived Intangible Assets)	Property, Plant and Equipment and Other Long-Lived Assets (Excluding Goodwill and Indefinite-Lived Intangible Assets) Property, plant and equipment, finite-lived intangible assets and long-term deferred charges are recorded at cost and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount should be evaluated pursuant to the subsequent measurement guidance described in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 360-10-35. Impairment is determined by comparing the carrying value of these long-lived assets to management’s best estimate of future undiscounted cash flows expected to result from the use of the assets. If the carrying value exceeds the estimated undiscounted cash flows, the excess of the asset’s carrying value over the estimated fair value is recorded as an impairment charge. The Company believes that no impairment indicators exist as of September 30, 2016 that would require the Company to perform impairment testing for long-lived assets, including property, plant and equipment, long-term deferred charges and finite-lived intangible assets to be held and used. Depreciation of property, plant and equipment is calculated on a straight-line basis over the estimated useful lives of the assets, which the Company reviews and updates based on historical experiences and future expectations. Plant and equipment held under capital leases are amortized on a straight-line basis over the shorter of the lease term or estimated useful life of the asset. Amortization of assets held under capital leases, including an indefeasible right of use agreement, is included with depreciation expense. Intangibles with a finite life are classified as other intangibles on the condensed consolidated balance sheets. At September 30, 2016 and December 31, 2015 , other intangibles were comprised of the following:   September 30, 2016 December 31, 2015  (Dollars in thousands) Estimated Life Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization  Customer relationships 6 to 15 yrs $ 103,108 $ (94,860) $ 103,108 $ (93,051)  Trademarks and franchise rights 10 to 15 yrs 2,862 (1,963) 2,862 (1,841)  Total $ 105,970 $ (96,823) $ 105,970 $ (94,892)  Included in the above amounts are indefinite-lived intangible assets of $0.3 million, which are not subject to amortization. The Company amortizes its finite-lived intangible assets using the straight-line method unless it determines that another systematic method is more appropriate. The amortization for certain customer relationship intangibles is being recognized using an accelerated amortization method based on the pattern of estimated earnings from these assets. The estimated life of amortizable intangible assets is determined from the unique factors specific to each asset, and the Company periodically reviews and updates estimated lives based on current events and future expectations. The Company capitalizes costs incurred to renew or extend the term of a recognized intangible asset and amortizes such costs over the remaining life of the asset. No such costs were incurred during the three or nine months ended September 30, 2016 . Amortization expense for the three months ended September 30, 2016 and 2015 was $ 0.6 million and $ 0. 7 million, respectively, and amortization for the nine months ended September 30, 2016 and 2015 was $1.9 million and $4.1 million, respectively. Amortization expense for the remainder of 2016 and for the next five years is expected to be as follows:    (In thousands) Customer Relationships Trademarks and Franchise Rights Total  Remainder of 2016 $ 603 $ 41 $ 644  2017 2,093 163 2,256  2018 1,781 163 1,944  2019 1,513 152 1,665  2020 1,146 48 1,194  2021 1,112 1 1,113 
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill and certain trademarks are considered to be indefinite-lived intangible assets. Indefinite-lived intangible assets are not subject to amortization but are instead tested for impairment annually or more frequently if an event indicates that the asset might be impaired. The Company’s policy is to assess the recoverability of indefinite-lived intangible assets annually on October 1 and whenever adverse events or changes in circumstances indicate that impairment may have occurred. The Company believes there have been no events or circumstances to cause it to evaluate the carrying amount of goodwill or indefinite-lived intangible assets during the nine months ended September 30, 2016 .
Pension Benefits and Retirement Benefits Other Than Pensions	Pension Benefits and Retirement Benefits Other Than Pensions The Company sponsors a non-contributory defined benefit pension plan (the “Pension Plan”) covering all employees who meet eligibility requirements and were employed prior to October 1, 2003. The Company froze the Pension Plan effective December 31, 2012. As such, no further benefits are being accrued by participants for services rendered beyond that date. For the three and nine months ended September 30, 2016 and 2015 , the components of the Company’s net periodic benefit cost (income) for the Pension Plan were as follows:    Three Months Ended September 30, Nine Months Ended September 30,  (In thousands) 2016 2015 2016 2015  Service cost $ - $ - $ - $ -  Interest cost 674 666 2,022 1,998  Expected return on plan assets (884) (1,028) (2,652) (3,084)  Amortization of loss 262 248 786 743  Net periodic benefit cost (income) $ 52 $ (114) $ 156 $ (343)  Pension Plan assets were valued at $ 54.8 million and $ 5 3.9 million at September 30, 2016 and December 31, 2015 , respectively. No funding contributions were made during the three or nine months ended September 30, 2016 , and the Company does not expect to make a funding contribution during the remainder of 2016. The Company also provides life insurance benefits for retired employees that meet eligibility requirements through two postretirement welfare benefit plans (the “Other Postretirement Benefit Plans”). The Company had provided retiree medical benefits under these plans until those benefits were terminated effective December 31, 201 4. The Company did not incur any significant costs associated with these plans during the three or nine months ended September 30, 2016 or 2015. The Company recognized expense for certain nonqualified pension plans for each of the three months ended September 30, 2016 and 2015 of $0.1 million , and less than $0.1 million of this expense for each of these periods relates to the amortization of actuarial loss. Expense for nonqualified pension plans for each of the nine months ended September 30, 2016 and 2015 was $0.4 million , and $0.2 million and $0.3 million of this expense for each period, respectively, relates to the amortization of actuarial loss. The gross amount reclassified out of accumulated other comprehensive loss related to amortization of actuarial losses for retirement plans for each of the three months ended September 30, 2016 and 2015 was $ 0 .3 million and $1.0 million for each of the nine months ended September 30, 2016 and 2015 , all of which has been reclassified to selling, general and administrative on the condensed consolidated statements of operations. Income taxes associated with these reclassifications were $0.1 million for each of the three months ended September 30, 2016 and 2015 and $0.4 million for each of the nine months ended September 30, 2016 and 2015.
Equity-based Compensation	Equity-based Compensation The Company accounts for share-based employee compensation plans under FASB ASC 718, Stock Compensation . Equity-based compensation expense from share-based equity awards is recorded with an offsetting increase to additional paid-in capital on the condensed consolidated balance sheet. For equity awards with only service conditions, the Company recognizes compensation cost on a straight-line basis over the requisite service period for the entire award. Total equity-based compensation expense related to all of the share-based awards, annual employee bonuses paid in the form of immediately vested shares and the Company’s 401(k) matching contributions was $ 1.7 million and $ 1.5 million for the three months ended September 30, 2016 and 2015 , respectively, and $8.5 million and $4.2 million for the nine months ended September 30, 2016 and 2015 , respectively, which amounts are included in selling, general and administrative expenses on the condensed consolidated statements of operations. Future charges for equity-based compensation related to instruments outstanding at September 30, 2016 are estimated to be $1.1 million for the remainder of 2016, $ 3.4 million in 2017, $ 1.5 million in 2018, $ 0.2 million in 2019, and less than $ 0.1 million thereafter.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at fair value or for certain financial instruments for which disclosure of fair value is required, the Company uses fair value techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. However, in situations where there is little, if any, market activity for the asset or liability at the measurement date, the fair value measurement reflects the Company’s own judgments about the assumptions that market participants would use in pricing the asset or liability. Those judgments are developed by the Company based on the best information available in the circumstances, including expected cash flows and appropriately risk-adjusted discount rates, available observable and unobservable inputs. GAAP establishes a fair value hierarchy with three levels of inputs that may be used to measure fair value: · Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. · Level 2 – Unadjusted quoted prices for similar assets or liabilities in active markets, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs other than quoted prices that are observable for the asset or liability. Level 3 – Unobservable inputs for the asset or liability.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (“ASU 2014-09”), which will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606) - Deferral of the Effective Date, which defers the effective date of ASU 2014-09 for public business entities from annual reporting periods beginning after December 15, 2016, to annual reporting periods beginning after December 15, 2017. Early application is permitted only as of annual reporting periods beginning after December 15, 2016. ASU 2014-09 permits the use of either the retrospective or cumulative effect transition method. In March 2016, the FASB issued ASU 2016-08, Revenue from Contracts with Customers (Topic 606) – Principal versus Agent Considerations (Reporting Gross versus Net) (“ASU 2016-08”), which clarifies implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU 2016-10, Revenue from Contracts with Customers (Topic 606) – Identifying Performance Obligations and Licensing (“ASU 2016-10”), which clarifies guidance related to identifying performance obligations and licensing implementation guidance contained in ASU 2014-09. In May 2016, the FASB issued ASU 2016-12, Revenue from Contracts with Customers (Topic 606) – Narrow-Scope Improvements and Practical Expedients (“ASU 2016-12”), which addresses narrow-scope improvements to the guidance on collectability, noncash consideration, and completed contracts at transition. Additionally, the amendments in ASU 2016-12 provide a practical expedient for contract modifications at transition and an accounting policy election related to the presentation of sales taxes and other similar taxes collected from customers. The Company will implement the provisions of ASU 2014-09, ASU 2016-08, ASU 2016-10, and ASU 2016-12 as of January 1, 2018. The Company has not yet selected a transition method and is still evaluating the effect that ASU 2014-09 will have on its consolidated financial statements and disclosures. In February 2015, the FASB issued ASU 2015-02, Consolidation (Topic 820): Amendments to the Consolidation Analysis (“ASU 2015-02”). ASU 2015-02 provides a revised consolidation model for all reporting entities to use in evaluating whether they should consolidate certain legal entities. All legal entities will be subject to reevaluation under this revised consolidation model. The revised consolidation model, among other things, (i) modifies the evaluation of whether limited partnerships and similar legal entities are VIEs or voting interest entities, (ii) eliminates the presumption that a general partner should consolidate a limited partnership, and (iii) modifies the consolidation analysis of reporting entities that are involved with VIEs through fee arrangements and related party relationships. ASU 2015-02 is effective for fiscal years, and interim reporting periods within those fiscal years, beginning after September 1, 2016. The Company does not expect the future adoption of ASU 2015-02 to have a material impact on its consolidated financial statements and disclosures. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Topic 825): Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”). The standard addresses certain aspects of recognition, measurement, presentation and disclosure of financial instruments. ASU 2016-01 is effective for public business entities for fiscal years, and interim periods within those years, beginning after December 15, 2017, and early adoption is not permitted. The Company does not expect the future adoption of ASU 2016-01 to have a material impact on its consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”), which will replace most existing lease guidance in U.S. GAAP when it becomes effective. ASU 2016-02 requires an entity to recognize most leases, including operating leases, on the consolidated balance sheet of the lessee. ASU 2016-02 is effective for public business entities for annual reporting periods beginning after December 15, 2018, with early adoption permitted. ASU 2016-02 requires the use of a modified retrospective transition method with elective reliefs. The Company is still evaluating the effect that ASU 2016-02 will have on its consolidated financial statements and disclosures . In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718) (“ASU 2016-09”), which simplifies the accounting for share-based payment transactions. Among other things, ASU 2016-09 provides for (i) the simplification of accounting presentation of excess tax benefits and tax deficiencies, (ii) an accounting policy election regarding forfeitures to use an estimate or account for when incurred, and (iii) simplification of cash flow presentation for statutory tax rate withholding. ASU 2016-09 is effective for public business entities for annual reporting periods beginning after December 15, 2016, with early adoption permitted. The transition method required by ASU 2016-09 varies by amendment. The Company is still evaluating the effect that ASU 2016-09 will have on its consolidated financial statements and disclosures.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2016
Summary of Significant Accounting Policies [Abstract]
Schedule of Allowance for Doubtful Accounts	  Additions  (In thousands) December 31, 2015 Charged to Expense Charged to Other Accounts Deductions September 30, 2016  Allowance for doubtful accounts and customer credits $ 1,235 $ 213 $ (76) $ (298) $ 1,074 
Finite-Lived Intangibles Assets	  September 30, 2016 December 31, 2015  (Dollars in thousands) Estimated Life Gross Amount Accumulated Amortization Gross Amount Accumulated Amortization  Customer relationships 6 to 15 yrs $ 103,108 $ (94,860) $ 103,108 $ (93,051)  Trademarks and franchise rights 10 to 15 yrs 2,862 (1,963) 2,862 (1,841)  Total $ 105,970 $ (96,823) $ 105,970 $ (94,892) 
Schedule Of Future Amortization Expense	  (In thousands) Customer Relationships Trademarks and Franchise Rights Total  Remainder of 2016 $ 603 $ 41 $ 644  2017 2,093 163 2,256  2018 1,781 163 1,944  2019 1,513 152 1,665  2020 1,146 48 1,194  2021 1,112 1 1,113 
Schedule Of Net Periodic (Benefit) Expense	  Three Months Ended September 30, Nine Months Ended September 30,  (In thousands) 2016 2015 2016 2015  Service cost $ - $ - $ - $ -  Interest cost 674 666 2,022 1,998  Expected return on plan assets (884) (1,028) (2,652) (3,084)  Amortization of loss 262 248 786 743  Net periodic benefit cost (income) $ 52 $ (114) $ 156 $ (343) 

Cash Equivalents And Marketab24

Cash Equivalents And Marketable Securities (Tables)	9 Months Ended
	Sep. 30, 2016
Cash Equivalents And Marketable Securities [Abstract]
Schedule Of Cash Equivalents And Available-For-Sale Securities Reported At Fair Value	  (In thousands) September 30, 2016 December 31, 2015  Cash equivalents:  Money market mutual funds $ 6,352 $ 6,746  Commercial paper 11,970 1,000  Municipal bonds 1,860 -  Corporate debt securities 1,149 1,055  Total cash equivalents 21,331 8,801  Marketable securities:  Variable rate demand notes 13,395 -  Commercial paper 9,955 8,684  Debt securities issued by U.S. Government agencies - 35,155  Corporate debt securities 15,440 44,972  Total marketable securities, available-for-sale 38,790 88,811   Total cash equivalents and marketable securities $ 60,121 $ 97,612 
Schedule Of Contractual Maturities Of Available-For-Sale Debt Securities	  (In thousands) Total  Due in one year or less $ 25,395  Due after one year through five years 1,400  Due after five years through ten years 5,195  Due after ten years 6,800  Total debt securities $ 38,790 

Disclosures About Segments of25

Disclosures About Segments of an Enterprise and Related Information (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosures About Segments Of An Enterprise And Related Information [Abstract]
Summarized Financial Information Of Reportable Segments	  (In thousands) Data R&SB RLEC Access Corporate (Unallocated) Total  For the three months ended September 30, 2016:  Operating revenues $ 31,373 15,863 4,535 - $ 51,771  Cost of revenue 4,537 5,120 - - 9,657  Gross profit 26,836 10,743 4,535 - N/A  Direct operating and selling costs 2,014 1,227 175 - 3,416  Indirect operating costs 6,717 2,354 50 - 9,121  Corporate general and administrative costs 3,538 1,439 340 2,651 7,968  Adjusted EBITDA (1),(2) 14,567 5,723 3,970 - N/A  Capital expenditures 18,197 2,565 - (673) 20,089   For the nine months ended September 30, 2016:  Operating revenues $ 91,958 47,840 15,215 - $ 155,013  Cost of revenue 13,669 16,279 - - 29,948  Gross profit 78,289 31,561 15,215 - N/A  Direct operating and selling costs 5,600 3,509 492 - 9,601  Indirect operating costs 19,470 7,031 156 - 26,657  Corporate general and administrative costs 11,512 4,810 1,334 10,142 27,798  Adjusted EBITDA (1),(2) 41,707 16,211 13,233 - N/A  Capital expenditures 60,379 6,988 - (2,087) 65,280     (In thousands) Data R&SB RLEC Access Corporate (Unallocated) Total  For the three months ended September 30, 2015:  Operating revenues $ 28,623 16,560 5,786 - $ 50,969  Cost of revenue 4,658 5,888 - - 10,546  Gross profit 23,965 10,672 5,786 - N/A  Direct operating and selling costs 1,465 1,329 177 - 2,971  Indirect operating costs 6,606 2,586 58 - 9,250  Corporate general and administrative costs 3,679 1,737 512 1,791 7,719  Adjusted EBITDA (1),(2) 12,215 5,020 5,039 - N/A  Capital expenditures 25,418 1,538 - (2,187) 24,769   For the nine months ended September 30, 2015:  Operating revenues $ 84,479 50,835 17,103 - $ 152,417  Cost of revenue 12,957 18,725 - - 31,682  Gross profit 71,522 32,110 17,103 - N/A  Direct operating and selling costs 4,449 3,535 511 - 8,495  Indirect operating costs 19,379 7,560 170 - 27,109  Corporate general and administrative costs 11,015 5,193 1,471 5,248 22,927  Adjusted EBITDA (1),(2) 36,679 15,822 14,951 - N/A  Capital expenditures 72,055 6,924 - 1,139 80,118  (1) Adjusted EBITDA is used by the Company’s CODMs to evaluate performance. Adjusted EBITDA, as defined by the Company, is net income or loss attributable to Lumos Networks Corp. before interest, income taxes, depreciation and amortization, accretion of asset retirement obligations, net income or loss attributable to noncontrolling interests, other income or expenses, equity-based compensation charges, amortization of actuarial losses on retirement plans, employee separation charges, restructuring-related charges, acquisition and separation related charges, gain or loss on settlements and gain or loss on interest rate swap derivatives . (2) In the first quarter of 2016, the Company refined its methodology for allocating certain operating costs to the segments, resulting in immaterial changes to previously reported segment Adjusted EBITDA amounts for the three and nine months ended September 30, 2015 . N/A – Not Applicable (as totals are not presented in the consolidated statements of operations)
Reconciliation of Total of Reportable Segments Measure of Profit to Consolidated Income (Loss) Before Income Taxes	  Three Months Ended September 30, Nine Months Ended September 30,  (In thousands) 2016 2015 2016 2015  Data Adjusted EBITDA $ 14,567 $ 12,215 $ 41,707 $ 36,679  R&SB Adjusted EBITDA 5,723 5,020 16,211 15,822  RLEC Access Adjusted EBITDA 3,970 5,039 13,233 14,951  Total reportable segments measure of profit 24,260 22,274 71,151 67,452  Interest expense (7,164) (5,817) (21,165) (13,022)  Gain on interest rate swap derivatives - 198 - 445  Other income (expense), net 48 58 320 (89)  Depreciation and amortization and accretion of asset retirement obligations (12,762) (11,836) (37,119) (35,217)  Amortization of actuarial losses (338) (337) (1,013) (1,012)  Equity-based compensation (1,661) (1,454) (8,477) (4,236)  Restructuring charges 384 - (1,823) (637)  Acquisition and separation related charges (652) - (652) -  Income before income taxes $ 2,115 $ 3,086 $ 1,222 $ 13,684 

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2016
Long-Term Debt [Abstract]
Schedule Of Long-Term Debt	  September 30, 2016 December 31, 2015  (In thousands) Principal Unamortized Discount and Debt Issuance Costs Principal Unamortized Discount and Debt Issuance Costs  Credit Facility $ 342,393 $ 3,634 $ 348,415 $ 4,705  8% Notes due 2022 150,000 27,333 150,000 29,607  Capital lease obligations 7,972 - 2,597 -  Long-term debt 500,365 30,967 501,012 34,312  Less: Current portion of long-term debt 12,303 - 10,400 -  Long-term debt, excluding current portion $ 488,062 $ 30,967 $ 490,612 $ 34,312 
Schedule of Capital Leased Assets [Table Text Block]	  September 30, 2016  (In thousands) Historical Cost Accumulated Amortization  Vehicles $ 2,723 $ (1,666)  Network capacity IRU 8,871 (332)  Total $ 11,594 $ (1,998) 

Supplementary Disclosures Of 27

Supplementary Disclosures Of Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2016
Supplementary Disclosures Of Cash Flow Information [Abstract]
Supplementary Disclosures of Cash Flow Information	  Nine Months Ended September 30,  (In thousands) 2016 2015  Cash payments for:  Interest (net of amounts capitalized) $ 17,634 $ 9,462  Income taxes 304 393  Supplemental investing and financing activities:  Additions to property, plant and equipment included in accounts payable 2,930 7,683  Obligations incurred under capital leases 7,936 - 

Fair Value Of Financial Instr28

Fair Value Of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Fair Value Of Financial Instruments [Abstract]
Summary Of Financial Assets Measured At Fair Value	   Fair Value Measurements at September 30, 2016  (In thousands) Level 1 Level 2 Level 3 Total Fair Value  Financial Assets:  Cash equivalents:  Money market mutual funds $ 6,352 $ - $ - $ 6,352  Commercial paper - 11,970 - 11,970  Municipal bonds - 1,860 - 1,860  Corporate debt securities - 1,149 - 1,149  Total cash equivalents 6,352 14,979 - 21,331  Marketable securities:  Variable rate demand notes - 13,395 - 13,395  Commercial paper - 9,955 - 9,955  Corporate debt securities - 15,440 - 15,440  Total marketable securities - 38,790 - 38,790  Total financial assets $ 6,352 $ 53,769 $ - $ 60,121      Fair Value Measurements at December 31, 2015  (In thousands) Level 1 Level 2 Level 3 Total Fair Value  Financial Assets:  Cash equivalents:  Money market mutual funds $ 6,746 $ - $ - $ 6,746  Commercial paper - 1,000 - 1,000  Corporate debt securities - 1,055 - 1,055  Total cash equivalents 6,746 2,055 - 8,801  Marketable securities:  Commercial paper - 8,684 - 8,684  Debt securities issued by U.S. Government agencies - 35,155 - 35,155  Corporate debt securities - 44,972 - 44,972  Total marketable securities - 88,811 - 88,811  Total financial assets $ 6,746 $ 90,866 $ - $ 97,612  
Schedule Of Carrying Amounts And Estimated Fair Values Of Long-Term Debt	  September 30, 2016 December 31, 2015  (In thousands) Carrying Value Fair Value (Level 2) Carrying Value Fair Value (Level 2)  Credit Facility $ 338,759 $ 306,922 $ 343,710 $ 298,400  8% Notes Due 2022 122,667 133,462 120,393 132,028  Capital Lease Obligations 7,972 7,972 2,597 2,597 

Equity (Tables)

Equity (Tables)	9 Months Ended
	Sep. 30, 2016
Equity [Abstract]
Summary Of Activity And Status Of Equity	   (In thousands, except per share amounts) Common Shares Treasury Shares Common Stock Additional Paid-in Capital Treasury Stock Accumulated Deficit Accumulated Other Comprehensive Loss, net of tax Total Lumos Networks Corp. Stockholders' Equity Noncontrolling Interests Total Equity  Balance, December 31, 2015 23,005 13 $ 230 $ 171,746 $ (103) $ (28,541) $ (11,940) $ 131,392 $ 939 $ 132,331  Net loss attributable to  Lumos Networks Corp. - - - - - (627) - (627) - (627)  Other comprehensive income,  net of tax - - - - - - 634 634 - 634  Equity-based compensation expense - - - 7,848 - - - 7,848 - 7,848  Tax shortfalls from share-based  compensation - - - (158) - - - (158) - (158)  Restricted shares issued, shares  issued through the employee  stock purchase plan and  401(k) matching contributions  (net of shares reacquired  through restricted stock forfeits\  and settlement of tax withholding  obligations on vesting of shares) 517 72 6 (683) (752) - - (1,429) - (1,429)  Stock option exercises 36 (66) - 574 728 - - 1,302 - 1,302  Capital distribution to noncontrolling  interests - - - - - - - - (232) (232)  Net income attributable to  noncontrolling interests - - - - - - - - 137 137  Balance, September 30, 2016 23,558 19 $ 236 $ 179,327 $ (127) $ (29,168) $ (11,306) $ 138,962 $ 844 $ 139,806 

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings (Loss) Per Share [Abstract]
Schedule Of Computation Of Basic And Diluted Earnings (Loss) Per Share	  Three Months Ended September 30, Nine Months Ended September 30,  (In thousands, except per share amounts) 2016 2015 2016 2015  Numerator:  Net income (loss) attributable to Lumos Networks Corp. $ 1,023 $ 1,279 $ (627) $ 7,352  Less: net income attributable to Lumos Networks Corp. allocable to participating securities (36) (44) - (241)  Numerator for basic and diluted earnings (loss) per common share 987 1,235 (627) 7,111   Denominator:  Weighted average basic shares outstanding 23,463 22,872 23,300 22,775  Less: weighted average participating securities and nonvested performance-based restricted shares (846) (806) (804) (767)  Denominator for basic earnings (loss) per common share 22,617 22,066 22,496 22,008  Plus: potentially dilutive restricted shares and stock options 237 202 - 319  Denominator for diluted earnings (loss) per common share 22,854 22,268 22,496 22,327   Basic and diluted earnings (loss) per share $ 0.04 $ 0.06 $ (0.03) $ 0.32  

Stock Options, Restricted Sto31

Stock Options, Restricted Stock and Stock Warrants (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure Of Compensation Related Costs Sharebased Payments And Stock Warrant [Abstract]
Summary Of Stock Options Activity	  (In thousands, except per share amounts) Shares Weighted-Average Exercise Price per Share Weighted-Average Remaining Contractual Term Aggregate Intrinsic Value  Stock options outstanding at December 31, 2015 2,182 $ 12.57  Granted during the period - -  Exercised during the period (102) 12.73  Forfeited during the period (33) 14.04  Expired during the period (269) 13.71  Stock options outstanding at September 30, 2016 1,778 $ 12.36 5.5 years $ 4,249   Stock options exercisable at September 30, 2016 1,317 $ 12.12 5 years $ 3,364  Total stock options outstanding, vested and expected to vest at September 30, 2016 1,751 $ 12.37 $ 4,167 
Summary Of Restricted Stock Awards Activity	  (In thousands, except per share amounts) Shares Weighted-Average Grant Date Fair Value per Share  Restricted stock outstanding at December 31, 2015 861 $ 14.37  Granted during the period 293 11.97  Vested during the period (229) 12.20  Forfeited during the period (93) 16.04  Restricted stock outstanding at September 30, 2016 832 $ 13.89 
Summary of Warrant Activity	  (In thousands, except per share amounts) Shares Weighted Average Exercise Price per Share  Stock warrants outstanding at December 31, 2015 5,500 $ 13.99  Granted during the period - -  Exercised during the period - -  Expired during the period - -  Stock warrants outstanding at September 30, 2016 5,500 $ 13.99 

Restructuring Charges (Tables)

Restructuring Charges (Tables)	9 Months Ended
	Sep. 30, 2016
Restructuring Charges [Abstract]
Schedule Of Restructuring Costs By Business Segments	    (In thousands) Data R&SB RLEC Access Total  Employee severance and termination benefits $ 1,382 $ 376 $ 65 $ 1,823  Total restructuring charges $ 1,382 $ 376 $ 65 $ 1,823 
Summary Of Restucturing Liability Balance	  (In thousands) Employee Severance and Termination Benefits Total  Beginning balance at December 31, 2015 $ - $ -  Additions, net of adjustments 1,823 1,823  Payments (1,445) (1,445)  Ending balance at September 30, 2016 $ 378 $ 378 

Summary of Significant Accoun33

Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Bad Debt Expenses		$ 200	$ 200	$ 400
Accounts receivable, allowance	$ 1,074		1,074		$ 1,235
Finite-Lived Intangible Assets, Cost Incurred to Renew or Extend	0		0
Amortization	600	700	1,931	4,077
Indefinite-Lived Intangible Assets (Excluding Goodwill)	300		300
Defined Benefit Plan, Fair Value of Plan Assets	54,800		54,800		$ 53,900
Defined Benefit Plan, Contributions by Employer	0		$ 0
Qualified Nonpension Postretirement Benefit Plans			2
Nonqualified Pension Plans Expense	100	100	$ 400	400
Amortization Of Unrealized Gain Loss On Nonqualified Pension Plans			200	300
Reclassification adjustment for amortization of actuarial loss from defined benefit plans included in net income (loss) (see Note 2)	338	337	1,013	1,012
Income Taxes	(128)	(139)	(406)	(406)
Equity-based compensation, exclusive of restructuring charges	1,661	1,454	8,477	4,236
Future Charges For Equity-Based Compensation 2016	1,100		1,100
Future Charges For Equity-Based Compensation 2017	3,400		3,400
Future Charges For Equity-Based Compensation 2018	1,500		1,500
Future Charges For Equity-Based Compensation 2019	200		200
Other Postretirement Benefit Plans [Member]
Net periodic benefit cost (income)	0	0	0	0
Defined Benefit Pension Plan [Member]
Net periodic benefit cost (income)	52	(114)	156	$ (343)
Maximum [Member]
Bad Debt Expenses	100
Amortization Of Unrealized Gain Loss On Nonqualified Pension Plans	100	$ 100
Future Charges For Equity Based Compensation thereafter	$ 100		$ 100

Summary of Significant Accoun34

Summary of Significant Accounting Policies (Schedule Of Allowance For Doubtful Accounts) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Summary of Significant Accounting Policies [Abstract]
Allowance for doubtful accounts, beginning	$ 1,235
Charged to Expense	213
Charged to Other Accounts	(76)
Deductions	(298)
Allowance for doubtful accounts, Balance at End of Period	$ 1,074

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Finite-Lived Intangibles Assets) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	$ (96,823)	$ (94,892)
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross amount	103,108
Accumulated Amortization	(94,860)	(93,051)
Trademarks And Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Gross amount	2,862
Accumulated Amortization	(1,963)	(1,841)
Finite-Lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Gross amount	105,970
Accumulated Amortization	$ (96,823)	$ (94,892)
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated life	6 years
Minimum [Member] | Trademarks And Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated life	10 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated life	15 years
Maximum [Member] | Trademarks And Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated life	15 years

Summary of Significant Accoun36

Summary of Significant Accounting Policies (Schedule Of Future Amortization Expense) (Details) $ in Thousands	Sep. 30, 2016USD ($)
Finite-Lived Intangible Assets [Line Items]
Remainder of 2016	$ 644
2,017	2,256
2,018	1,944
2,019	1,665
2,020	1,194
2,021	1,113
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Remainder of 2016	603
2,017	2,093
2,018	1,781
2,019	1,513
2,020	1,146
2,021	1,112
Trademarks And Franchise Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Remainder of 2016	41
2,017	163
2,018	163
2,019	152
2,020	48
2,021	$ 1

Summary Of Significant Accoun37

Summary Of Significant Accounting Policies (Schedule Of Net Periodic Benefit Cost (Income)) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Defined Benefit Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Interest cost	$ 674	$ 666	$ 2,022	$ 1,998
Expected return on plan assets	(884)	(1,028)	(2,652)	(3,084)
Amortization of loss	262	248	786	743
Net periodic benefit cost (income)	52	(114)	156	(343)
Other Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost (income)	$ 0	$ 0	$ 0	$ 0

Cash Equivalents And Marketab38

Cash Equivalents And Marketable Securities (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Total proceeds from the sale or maturity of available-for-sale marketable securities	$ 32,300,000	$ 11,900,000	$ 107,075,000	$ 29,903,000
Net realized gains or losses on available-for-sale securities	0	0	0	0
Maximum [Member]
Net unrealized holding gains on available-for-sale securities	$ 100,000	$ 100,000	$ 100,000	$ 100,000

Cash Equivalents And Marketab39

Cash Equivalents And Marketable Securities (Schedule Of Cash Equivalents And Available-For-Sale Marketable Securities Reported At Fair Value) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Total cash equivalents	$ 21,331	$ 8,801
Total marketable securities, available-for-sale	38,790	88,811
Total cash equivalents and marketable securities	60,121	97,612
Money Market Mutual Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Total cash equivalents	6,352	6,746
Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total cash equivalents	1,149	1,055
Commercial Paper ST [Member]
Schedule of Available-for-sale Securities [Line Items]
Total cash equivalents	11,970	1,000
Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Total marketable securities, available-for-sale	9,955	8,684
Variable Rate Demand Obligation [Member]
Schedule of Available-for-sale Securities [Line Items]
Total marketable securities, available-for-sale	13,395
Municipal Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Total cash equivalents	1,860
Corporate Debt Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Total marketable securities, available-for-sale	$ 15,440	44,972
Debt Securities issued by U.S. Government Agencies [Member]
Schedule of Available-for-sale Securities [Line Items]
Total marketable securities, available-for-sale		$ 35,155

Cash Equivalents And Marketab40

Cash Equivalents And Marketable Securities (Schedule Of Contractual Maturities Of Available-For-Sale Debt Securities) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Cash Equivalents And Marketable Securities [Abstract]
Due in one year or less	$ 25,395
Due after one year through five years	1,400
Due after five years through ten years	5,195
Due after ten years	6,800
Total debt securities	$ 38,790	$ 88,811

Disclosures About Segments of41

Disclosures About Segments of an Enterprise and Related Information (Narrative) (Details) - customer	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Number of customers that individually accounted for approximately 10% of total revenues	0	0	0	0
Top Five Customers [Member]
Segment Reporting Information [Line Items]
Percentage to total revenue	32.00%	31.00%	32.00%	31.00%

Disclosures About Segments of42

Disclosures About Segments of an Enterprise and Related Information (Summarized Financial Information Of Reportable Segments) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2016		Sep. 30, 2015		Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Operating Revenues	$ 51,771		$ 50,969		$ 155,013	$ 152,417
Cost of revenue	9,657		10,546		29,948	31,682
Gross profit	42,369		40,270		82,951	80,312
Direct operating and selling costs	3,416		2,971		9,601	8,495
Indirect operating costs	9,121		9,250		26,657	27,109
Corporate general and administrative costs	7,968		7,719		27,798	22,927
Capital expenditures	20,089		24,769		65,280	80,118
Data [Member]
Segment Reporting Information [Line Items]
Operating Revenues	31,373		28,623		91,958	84,479
Cost of revenue	4,537		4,658		13,669	12,957
Gross profit	26,836		23,965		78,289	71,522
Direct operating and selling costs	2,014		1,465		5,600	4,449
Indirect operating costs	6,717		6,606		19,470	19,379
Corporate general and administrative costs	3,538		3,679		11,512	11,015
Adjusted EBITDA	14,567	[1],[2]	12,215	[1],[2]	41,707	36,679
Capital expenditures	18,197		25,418		60,379	72,055
R&SB [Member]
Segment Reporting Information [Line Items]
Operating Revenues	15,863		16,560		47,840	50,835
Cost of revenue	5,120		5,888		16,279	18,725
Gross profit	10,743		10,672		31,561	32,110
Direct operating and selling costs	1,227		1,329		3,509	3,535
Indirect operating costs	2,354		2,586		7,031	7,560
Corporate general and administrative costs	1,439		1,737		4,810	5,193
Adjusted EBITDA	5,723	[1],[2]	5,020	[1],[2]	16,211	15,822
Capital expenditures	2,565		1,538		6,988	6,924
RLEC Access [Member]
Segment Reporting Information [Line Items]
Operating Revenues	4,535		5,786		15,215	17,103
Gross profit	4,535		5,786		15,215	17,103
Direct operating and selling costs	175		177		492	511
Indirect operating costs	50		58		156	170
Corporate general and administrative costs	340		512		1,334	1,471
Adjusted EBITDA	3,970	[1],[2]	5,039	[1],[2]	13,233	14,951
Corporate (Unallocated) [Member]
Segment Reporting Information [Line Items]
Corporate general and administrative costs	2,651		1,791		10,142	5,248
Capital expenditures	$ (673)		$ (2,187)		$ (2,087)	$ 1,139
[1]	Adjusted EBITDA is used by the Company's CODMs to evaluate performance. Adjusted EBITDA, as defined by the Company, is net income or loss attributable to Lumos Networks Corp. before interest, income taxes, depreciation and amortization, accretion of asset retirement obligations, net income or loss attributable to noncontrolling interests, other income or expenses, equity-based compensation charges, amortization of actuarial losses on retirement plans, employee separation charges, restructuring-related charges, acquisition and separation related charges, gain or loss on settlements and gain or loss on interest rate swap derivatives.
[2]	In the first quarter of 2016, the Company refined its methodology for allocating certain operating costs to the segments, resulting in immaterial changes to previously reported segment Adjusted EBITDA amounts for the three and nine months ended September 30, 2015.

Disclosures About Segments of43

Disclosures About Segments of an Enterprise and Related Information (Reconciliation of Reportable Segments Measure of Profit to Consolidated Income Before Income Taxes) (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2016		Sep. 30, 2015		Sep. 30, 2016	Sep. 30, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total reportable segments measure of profit	$ 24,260		$ 22,274		$ 71,151	$ 67,452
Interest expense	(7,164)		(5,817)		(21,165)	(13,022)
Gain on interest rate swap derivatives			198			445
Other income (expenses), net	48		58		320	(89)
Depreciation and amortization and accretion of asset retirement obligations	(12,762)		(11,836)		(37,119)	(35,217)
Amortization of actuarial losses	(338)		(337)		(1,013)	(1,012)
Equity-based compensation, exclusive of restructuring charges	(1,661)		(1,454)		(8,477)	(4,236)
Restructuring charges	(384)				1,823	637
Acquisition and Separation Related Charges	(652)				(652)
Income Before Income Taxes	2,115		3,086		1,222	13,684
Data [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Adjusted EBITDA	14,567	[1],[2]	12,215	[1],[2]	41,707	36,679
Restructuring charges					1,382
R&SB [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Adjusted EBITDA	5,723	[1],[2]	5,020	[1],[2]	16,211	15,822
Restructuring charges					376
RLEC Access [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Adjusted EBITDA	$ 3,970	[1],[2]	$ 5,039	[1],[2]	13,233	$ 14,951
Restructuring charges					$ 65
[1]	Adjusted EBITDA is used by the Company's CODMs to evaluate performance. Adjusted EBITDA, as defined by the Company, is net income or loss attributable to Lumos Networks Corp. before interest, income taxes, depreciation and amortization, accretion of asset retirement obligations, net income or loss attributable to noncontrolling interests, other income or expenses, equity-based compensation charges, amortization of actuarial losses on retirement plans, employee separation charges, restructuring-related charges, acquisition and separation related charges, gain or loss on settlements and gain or loss on interest rate swap derivatives.
[2]	In the first quarter of 2016, the Company refined its methodology for allocating certain operating costs to the segments, resulting in immaterial changes to previously reported segment Adjusted EBITDA amounts for the three and nine months ended September 30, 2015.

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)	Aug. 06, 2015USD ($)shares	Jan. 02, 2015USD ($)	Apr. 30, 2013USD ($)	Sep. 30, 2016USD ($)item	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)item	Sep. 30, 2015USD ($)
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit borrowing capacity			$ 425,000,000
Term of loan			5 years
Amount outstanding retired			$ 311,000,000
Principal payments on senior secured term loans						$ 6,024,000	$ 45,953,000
Line of credit, interest coverage ratio, minimum | item						3.25
Line of credit, leverage ratio | item				3.67		3.67
Line of credit, interest coverage ratio | item				7.28		7.28
Payment of financing costs							8,192,000
Granted during the period, shares | shares	5,500,000
Amortization of debt discounts and issuance costs				$ 1,100,000	$ 800,000	$ 3,345,000	1,648,000
Patronage credits				300,000	$ 200,000	800,000	$ 1,000,000
Future minimum lease payments				8,000,000		8,000,000
Future minimum lease payments, remainder of 2016				200,000		200,000
Future minimum lease payments, 2017				500,000		500,000
Future minimum lease payments, 2018				500,000		500,000
Future minimum lease payments, 2019				400,000		400,000
Future minimum lease payments, 2020				400,000		400,000
Future minimum lease payments, thereafter				6,000,000		$ 6,000,000
January 1, 2016 Through December 31, 2016
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit, leverage ratio, maximum | item						4.75
January 1, 2017 Through December 31, 2017
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit, leverage ratio, maximum | item						4.50
January 1, 2018 Through December 31, 2018
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit, leverage ratio, maximum | item						4.25
After December 31, 2018
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit, leverage ratio, maximum | item						4
Revolver [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit current borrowing capacity			50,000,000
Line of Credit Facility, Amount Outstanding				0		$ 0
Amount outstanding, credit facility				$ 0		$ 0
Basis spread on variable rate						3.00%
Term Loan A [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit current borrowing capacity			$ 100,000,000
Term of loan			5 years
Basis spread on variable rate				3.00%
Term Loan A [Member] | September 30, 2014 Through December 31, 2016 [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Quarterly payments per annum				1.25%		1.25%
Term Loan A [Member] | After December 31, 2016 [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Quarterly payments per annum				2.50%		2.50%
Term Loan B [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit current borrowing capacity			$ 275,000,000
Term of loan			6 years
Basis spread on variable rate				3.25%
Quarterly payments per annum				1.00%		1.00%
Term Loan A, B And C [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Principal payments on senior secured term loans	$ 40,000,000
Debt Instrument, Interest Rate, Effective Percentage				4.13%		4.13%
Debt issuance costs		$ 900,000
Maturities of long-term debt, remainder of 2016				$ 2,000,000		$ 2,000,000
Maturities of long-term debt, 2017				13,000,000		13,000,000
Maturities of long-term debt, 2018				70,900,000		70,900,000
Maturities of long-term debt, 2019				$ 256,500,000		$ 256,500,000
Term Loan C [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Line of credit current borrowing capacity		$ 28,000,000
Basis spread on variable rate				3.25%		3.25%
Quarterly payments per annum				1.00%		1.00%
Unsecured Debt [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Debt Instrument, Interest Rate, Effective Percentage				12.55%		12.55%
Debt Instrument, Face Amount	150,000,000
Payment of financing costs	7,100,000
Debt Instrument, Interest Rate, Stated Percentage				8.00%		8.00%
Debt Instrument, Unamortized Discount	24,800,000
Proceeds from Issuance of Warrants	23,500,000
Portion of Debt Discount offset from proceeds allocated to debt	1,300,000
Debt discount, amount offset from proceeds	1,500,000
Debt issuance costs	$ 6,000,000
Maturities of long-term debt, thereafter				$ 150,000,000		$ 150,000,000
Minimum [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Term of capital leases				4 years
Maximum [Member]
Schedule of Long Term Debt and Capital Lease Obligations [Line Items]
Term of capital leases				5 years

Long-Term Debt (Schedule Of Lon

Long-Term Debt (Schedule Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Less: current portion of long term debt	$ 12,303	$ 10,400
Long-term debt, net of unamortized discount and debt issuance costs, excluding current portion	457,095	456,300
Long-term Debt [Member]
Credit facility	342,393	348,415
8% Notes due 2022	150,000	150,000
Capital lease obligations	7,972	2,597
Long-term debt	500,365	501,012
Less: current portion of long term debt	12,303	10,400
Long-term debt, net of unamortized discount and debt issuance costs, excluding current portion	488,062	490,612
Unamortized Discount and Debt Issuance Costs [Member]
Credit facility	3,634	4,705
8% Notes due 2022	27,333	29,607
Long-term debt	30,967	34,312
Long-term debt, net of unamortized discount and debt issuance costs, excluding current portion	$ 30,967	$ 34,312

Long-Term Debt (Schedule of Cap

Long-Term Debt (Schedule of Capitalized Lease Assets) (Details) $ in Thousands	Sep. 30, 2016USD ($)
Vehicles [Member]
Historical cost	$ 2,723
Accumulated amortization	(1,666)
Telephony Equipment [Member]
Historical cost	8,871
Accumulated amortization	(332)
Assets Held under Capital Leases [Member]
Historical cost	11,594
Accumulated amortization	$ (1,998)

Supplementary Disclosures Of 47

Supplementary Disclosures Of Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Supplementary Disclosures Of Cash Flow Information [Abstract]
Interest (net of amounts capitalized)	$ 17,634	$ 9,462
Income taxes	304	393
Additions to property, plant and equipment included in accounts payable	2,930	7,683
Obligations incurred under capital leases	7,936
Cash received from patronage credits	800
Interest capitalized	$ 800	$ 900

Fair Value Of Financial Instr48

Fair Value Of Financial Instruments (Narrative) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cost Method Investments	$ 1,501	$ 1,180
CoBank [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term investments for which it is not practicable to estimate fair value	$ 1,300	$ 1,100

Fair Value Of Financial Instr49

Fair Value Of Financial Instruments (Summary Of Financial Assets Measured At Fair Value) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	$ 21,331	$ 8,801
Total marketable securities	38,790	88,811
Total financial assets	60,121	97,612
Money Market Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	6,352	6,746
Commercial Paper ST [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	11,970	1,000
Variable Rate Demand Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities	13,395
Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities	9,955	8,684
Debt Securities issued by U.S. Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities		35,155
Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	1,860
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	1,149	1,055
Total marketable securities	15,440	44,972
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	6,352	6,746
Total financial assets	6,352	6,746
Level 1 [Member] | Money Market Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	6,352	6,746
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	14,979	2,055
Total marketable securities	38,790	88,811
Total financial assets	53,769	90,866
Level 2 [Member] | Commercial Paper ST [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	11,970	1,000
Level 2 [Member] | Variable Rate Demand Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities	13,395
Level 2 [Member] | Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities	9,955	8,684
Level 2 [Member] | Debt Securities issued by U.S. Government Agencies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities		35,155
Level 2 [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	1,860
Level 2 [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents	1,149	1,055
Total marketable securities	15,440	$ 44,972
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents
Total marketable securities
Total financial assets
Level 3 [Member] | Money Market Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents
Level 3 [Member] | Commercial Paper ST [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents
Level 3 [Member] | Variable Rate Demand Obligation [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities
Level 3 [Member] | Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total marketable securities
Level 3 [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents
Level 3 [Member] | Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents
Total marketable securities

Fair Value Of Financial Instr50

Fair Value Of Financial Instruments (Schedule Of Carrying Amounts And Estimated Fair Values Of Long-Term Debt) (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Capital lease obligations	$ 7,972	$ 2,597
Fair Value (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Capital lease obligations	7,972	2,597
Term Loan A, B And C [Member] | Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Credit facility	338,759	343,710
Term Loan A, B And C [Member] | Fair Value (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Credit facility	306,922	298,400
Unsecured Debt [Member] | Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
8% Notes due 2022	122,667	120,393
Unsecured Debt [Member] | Fair Value (Level 2) [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
8% Notes due 2022	$ 133,462	$ 132,028

Equity (Summary Of Activity And

Equity (Summary Of Activity And Status Of Equity) (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Stockholders Equity [Line Items]
Balance, December 31, 2015			$ 132,331
Net (Loss) Income Attributable to Lumos Networks Corp.	$ 1,023	$ 1,279	(627)	$ 7,352
Other comprehensive income, net of tax	199	$ 218	634	$ 637
Equity-based compensation expense			7,848
Tax shortfalls from share-based compensation			(158)
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares)			$ (1,429)
Stock options exercises, shares			102
Stock option exercises			$ 1,302
Capital distribution to noncontrolling interests			(232)
Net income attributable to noncontrolling interests			137
Balance, September 30, 2016	139,806		139,806
Common Stock [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			$ 230
Balance, December 31, 2015, shares			23,005
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares)			$ 6
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares), shares			517
Stock options exercises, shares			36
Balance, September 30, 2016	$ 236		$ 236
Balance, September 30, 2016, shares	23,558		23,558
Treasury Stock [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			$ (103)
Balance, December 31, 2015, shares			13
Net (Loss) Income Attributable to Lumos Networks Corp.
Other comprehensive income, net of tax
Equity-based compensation expense
Tax shortfalls from share-based compensation
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares)			$ (752)
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares), shares			72
Stock options exercises, shares			(66)
Stock option exercises			$ 728
Capital distribution to noncontrolling interests
Net income attributable to noncontrolling interests
Balance, September 30, 2016	$ (127)		$ (127)
Balance, September 30, 2016, shares	19		19
Additional Paid-In Capital [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			$ 171,746
Equity-based compensation expense			7,848
Tax shortfalls from share-based compensation			(158)
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares)			(683)
Stock option exercises			574
Balance, September 30, 2016	$ 179,327		179,327
Accumulated Deficit [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			(28,541)
Net (Loss) Income Attributable to Lumos Networks Corp.			(627)
Balance, September 30, 2016	(29,168)		(29,168)
Accumulated Other Comprehensive Loss [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			(11,940)
Other comprehensive income, net of tax			634
Balance, September 30, 2016	(11,306)		(11,306)
Total Lumos Networks Corp. Stockholders' Equity [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			131,392
Net (Loss) Income Attributable to Lumos Networks Corp.			(627)
Other comprehensive income, net of tax			634
Equity-based compensation expense			7,848
Tax shortfalls from share-based compensation			(158)
Restricted shares issued, shares issued through the employee stock purchase plan and 401(k) matching contributions (net of shares reacquired through restricted stock forfeits and settlement of tax withholding obligations on vesting of shares)			(1,429)
Stock option exercises			1,302
Balance, September 30, 2016	138,962		138,962
Noncontrolling Interests [Member]
Stockholders Equity [Line Items]
Balance, December 31, 2015			939
Capital distribution to noncontrolling interests			(232)
Net income attributable to noncontrolling interests			137
Balance, September 30, 2016	$ 844		$ 844

Earnings (Loss) Per Share (Narr

Earnings (Loss) Per Share (Narrative) (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Stock Options And Nonvested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Excluded from computation of diluted earnings per common share	1,117,585	1,016,756		836,149
Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Excluded from computation of diluted earnings per common share			1,008,939
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Excluded from computation of diluted earnings per common share			469,509
Warrants and Rights Subject to Mandatory Redemption [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Excluded from computation of diluted earnings per common share	5,500,000	5,500,000	5,500,000	5,500,000

Earnings (Loss) Per Share (Sche

Earnings (Loss) Per Share (Schedule Of Computation Of Basic And Diluted Earnings (Loss) Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings (Loss) Per Share [Abstract]
Net income (loss) attributable to Lumos Networks Corp.	$ 1,023	$ 1,279	$ (627)	$ 7,352
Less: net income attributable to Lumos Networks Corp. allocable to participating securities	(36)	(44)		(241)
Numerator for basic and diluted earnings (loss) per common share	$ 987	$ 1,235	$ (627)	$ 7,111
Weighted average basic shares outstanding	23,463	22,872	23,300	22,775
Less: weighted average participating securities and nonvested performance-based restricted shares	(846)	(806)	(804)	(767)
Denominator for basic earnings (loss) per common share	22,617	22,066	22,496	22,008
Plus: potentially dilutive restricted shares and stock options	237	202		319
Denominator for diluted earnings (loss) per common share	22,854	22,268	22,496	22,327
Basic and diluted earnings (loss) per share	$ 0.04	$ 0.06	$ (0.03)	$ 0.32

Stock Options, Restricted Sto54

Stock Options, Restricted Stock and Stock Warrants (Narrative) (Details) - USD ($) $ in Millions	Aug. 06, 2015	Sep. 30, 2016	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Securities remained available for issuance		920,672	920,672
Number of stock options issued			0
Stock plan vesting description			Restricted shares generally cliff vest on the third anniversary of the grant date for employees and generally cliff vest on the first anniversary of the grant date for non-employee directors. Some of the outstanding restricted stock awards vest on a graded vesting schedule over a five year period.
Vesting schedule		5 years
Total fair value of options vested			$ 0.6
Warrants issued, shares	5,500,000
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost		$ 1	$ 1
Unrecognized compensation cost recognition period, in years			1 year 9 months 18 days
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares issued during the period			292,804
Unrecognized compensation cost		$ 5.3	$ 5.3
Unrecognized compensation cost recognition period, in years			1 year 9 months 18 days
Stock Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants issued, shares
Equity And Cash Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of common stock available for awards		5,500,000	5,500,000
Unsecured Debt [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Debt instrument, interest rate, stated percentage		8.00%	8.00%

Stock Options, Restricted Sto55

Stock Options, Restricted Stock and Stock Warrants (Summary Of Stock Options Activity) (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Stock Plans [Abstract]
Stock options outstanding at December 31, 2015, Shares	2,182,000
Stock options outstanding at December 31, 2015, Weighted-Average Exercise Price per Share | $ / shares	$ 12.57
Granted during the period, Shares	0
Exercised during the period, Shares	(102,000)
Exercised during the period, Weighted-Average Exercise Price per Share | $ / shares	$ 12.73
Forfeited during the period, Shares	(33,000)
Forfeited during the period, Weighted-Average Exercise Price per Share | $ / shares	$ 14.04
Expired during the period, Shares	(269,000)
Expired during the period, Weighted-Average Exercise Price per Share | $ / shares	$ 13.71
Stock options outstanding at September 30, 2016, Shares	1,778,000
Stock options outstanding at September 30, 2016, Weighted-Average Exercise Price per Share | $ / shares	$ 12.36
Stock options outstanding at September 30, 2016, Weighted-Average Remaining Contractual Term, in years	5 years 6 months
Stock options outstanding a September 30, 2016, Aggregate Intrinsic Value | $	$ 4,249
Stock options exercisable at September 30, 2016, Shares	1,317,000
Stock options exercisable at September 30, 2016, Weighted-Average Exercise Price per Share | $ / shares	$ 12.12
Stock options exercisable at September 30, 2016, Weighted-Average Remaining Contractual Term, in years	5 years
Stock options exercisable at September 30, 2016, Aggregate Intrinsic Value | $	$ 3,364
Total stock options outstanding, vested and expected to vest at September 30, 2016, Shares	1,751,000
Total stock options outstanding, vested and expected to vest at September 30, 2016, Weighted-Average Exercise Price per Share | $ / shares	$ 12.37
Total stock options outstanding, vested and expected to vest at September 30, 2016, Aggregate Intrinsic Value | $	$ 4,167

Stock Options, Restricted Sto56

Stock Options, Restricted Stock and Stock Warrants (Summary Of Restricted Stock Awards Activity) (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2016$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock outstanding at December 31, 2015, Shares | shares	861,000
Stock outstanding at December 31, 2015, Weighted Average Grant Date Fair Value per Share | $ / shares	$ 14.37
Granted during the period, Shares | shares	292,804
Granted during the period, Weighted Average Grant Date Fair Value per Share | $ / shares	$ 11.97
Vested during the period, Shares | shares	(229,000)
Vested during the period, Weighted Average Grant Date Fair Value per Share | $ / shares	$ 12.20
Forfeited during the period, Shares | shares	(93,000)
Forfeited during the period, Weighted Average Grant Date Fair Value per Share | $ / shares	$ 16.04
Restricted stock outstanding at September 30, 2016, Shares | shares	832,000
Stock outstanding at September 30, 2016, Weighted Average Grant Date Fair Value per Share | $ / shares	$ 13.89

Stock Options, Restricted Sto57

Stock Options, Restricted Stock and Stock Warrants (Summary of Stock Warrant Activity) (Details) - $ / shares	Aug. 06, 2015	Sep. 30, 2016
Granted during the period, shares	5,500,000
Stock Warrants [Member]
Stock warrants oustanding at December 31, 2015, Shares		5,500,000
Stock warrants outstanding at December 31, 2015, weighted average exercise price per share		$ 13.99
Granted during the period, shares
Exercised during the period, shares
Expired during the period, shares
Granted during the period, weighted average exercise price
Exercised during the period, Weighted Average Exercise Price Per Share
Expired during the period, weighted average exercise price per share
Stock warrants outstanding at September 30, 2016, Shares		5,500,000
Stock warrants outstanding at September 30, 2016, weighted average exercise price		$ 13.99

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Taxes [Abstract]
Income Tax Expense	$ 1,046	$ 1,774	$ 1,712	$ 6,221

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - Equity Method Investee [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Related Party Transaction, Expenses from Transactions with Related Party	$ 300	$ 400	$ 900	$ 900
Related Party Transaction, Other Revenues from Transactions with Related Party	1,300	$ 1,200	3,700	$ 3,500
Due from Related Party	$ 400		$ 400		$ 400

Restructuring Charges (Schedule

Restructuring Charges (Schedule Of Restructuring Costs By Business Segments) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Restructuring Cost and Reserve [Line Items]
Employee severance and termination benefits		$ 1,823
Total Restructuring charges	$ (384)	1,823	$ 637
Data [Member]
Restructuring Cost and Reserve [Line Items]
Employee severance and termination benefits		1,382
Total Restructuring charges		1,382
R&SB [Member]
Restructuring Cost and Reserve [Line Items]
Employee severance and termination benefits		376
Total Restructuring charges		376
RLEC Access [Member]
Restructuring Cost and Reserve [Line Items]
Employee severance and termination benefits		65
Total Restructuring charges		$ 65

Restructuring Charges (Summary

Restructuring Charges (Summary Of Restructuring Liability Balance) (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Additions	$ 1,823
Payments	(1,445)
Ending balance at September 30, 2016	378
Employee Severance And Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Additions	1,823
Payments	(1,445)
Ending balance at September 30, 2016	$ 378

Commitments And Contingencies (

Commitments And Contingencies (Details) $ in Millions	Sep. 30, 2016USD ($)
Commitments And Contingencies [Abstract]
Purchase commitments relating to capital expenditures	$ 2.9

Subsequent Event (Details)

Subsequent Event (Details) - USD ($) $ in Millions	Nov. 01, 2016	Sep. 30, 2016
Business Acquisition, Date of Acquisition Agreement		Nov. 2, 2016
Business Acquisition, Name of Acquired Entity	Clarity Communications, LLC
Subsequent Event [Member]
Total Purchase Price	$ 15
Payments to Acquire Businesses, Gross	10
Earnout Provision Amount in Purchase Price	$ 5