CSL Mississippi System S-4 2 Jul 15 Registration of securities issued in business combination transactions Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Mar. 31, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	COMMUNICATIONS SALES & LEASING, INC.
Entity Central Index Key	1,620,280
Document Type	S4
Document Period End Date	Mar. 31, 2015
Amendment Flag	false
Entity Filer Category	Non-accelerated Filer

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) (unaudited) - Mar. 31, 2015 - $ / shares	Total
Statement Of Financial Position [Abstract]
Common Stock, par value	$ 0.01
Common Stock, shares authorized	100
Common Stock, shares issued	1
Common Stock, shares outstanding	1

Statements of Assets Contribute

Statements of Assets Contributed and Liabilities Assumed (unaudited) - Consumer CLEC Business - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets:
Accounts receivable (less allowance for doubtful accounts of $93 and $104)	$ 1,678	$ 1,912	$ 2,700
Customer list intangible assets, net	13,438	14,452	19,038
Other	311	301	143
Total Assets	15,427	16,665	21,881
Liabilities:
Advance payments and customer deposits	1,085	1,154	1,336
Accrued payroll and commissions	20	39	17
Accrued interconnection costs	1,291	1,209	1,066
Deferred taxes	5,075	5,483	7,240
Total liabilities	7,471	7,885	9,659
Net Assets Contributed	$ 7,956	$ 8,780	$ 12,222

Statements of Assets Contribut4

Statements of Assets Contributed and Liabilities Assumed (Parenthetical) (unaudited) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consumer CLEC Business
Allowance for doubtful accounts	$ 93	$ 104	$ 146

Statements of Revenues and Dire

Statements of Revenues and Direct Expenses (unaudited) - Consumer CLEC Business - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$ 7,891	$ 9,704	$ 36,015	$ 45,126	$ 63,478
Direct expenses:
Cost of revenues	4,351	5,100	19,060	23,239	32,362
Selling, general, and administrative	15	14	80	121	682
Amortization	1,013	1,173	4,586	5,253	5,921
Total direct expenses	5,379	6,287	23,726	28,613	38,965
Revenues in Excess of Direct Expenses	$ 2,512	$ 3,417	$ 12,289	$ 16,513	$ 24,513

Combined Balance Sheets (unaudi

Combined Balance Sheets (unaudited) - Distribution Systems - USD ($) $ in Millions	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets:
Property, plant and equipment, net	$ 2,530.4	$ 2,571.8	$ 2,683
Total Assets	2,530.4	2,571.8	2,683
Equity:
Invested equity	2,530.4	2,571.8	2,683
Total Equity	$ 2,530.4	$ 2,571.8	$ 2,683

Organization, Consolidation and

Organization, Consolidation and Presentation of Financial Statements	3 Months Ended
	Mar. 31, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Organization and Basis of Presentation	Note 1. Organization and Basis of Presentation Communications Sales & Leasing, Inc. (the "Company", "CS&L", "we", "us" or "our") was incorporated in the state of Delaware in February 2014 and reorganized in the state of Maryland on September 4, 2014. On that date, we issued one share of common stock to our sole stockholder, Windstream Services, LLC ("Windstream Services"), a subsidiary of Windstream Holdings, Inc. ("Windstream Holdings" and, together with its consolidated subsidiaries "Windstream"). The accompanying Condensed Balance Sheet reflects the Company's financial position as of March 31, 2015 and has been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC. Additionally, the interim financial statement has been prepared consistent with Article 10 of Regulation S-X. The elements of the financial statement are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). Certain information and footnote disclosures have been condensed or omitted as permitted by the SEC's rules and regulations. In the opinion of management, all adjustments considered necessary for a fair statement of the results of the interim periods presented have been included. The results of operations for the interim periods are not necessarily indicative of results for the full year.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2015
Subsequent Events	Note 2. Subsequent Events On April 24, 2015, in connection with the separation and spin-off of CS&L from Windstream ("Spin-Off"), Windstream contributed certain telecommunications network assets, including fiber and copper networks and other real estate (the "Distribution Systems") and a small consumer competitive local exchange carrier ("CLEC") business (the "Consumer CLEC Business") to CS&L. As a result of the Spin-Off, we are an independent, publicly traded company, primarily engaged in the ownership, acquisition and leasing of communication distribution systems. We generate revenues primarily by leasing communications distribution systems to telecommunications operators in triple-net lease arrangements, under which the tenant is primarily responsible for costs relating to the distribution systems (including property taxes, insurance, and maintenance and repair costs). We intend to elect on our U.S. federal income tax return for the taxable year ending December 31, 2015 to be treated as a real estate investment trust ("REIT"). In connection with the Spin-Off, we issued approximately 149.8 million shares of our common stock, par value $0.0001 per share, to Windstream as partial consideration for the contribution of the Distribution Systems and the Consumer CLEC Business. Windstream Holdings distributed approximately 80.4% of the CS&L shares it received to existing stockholders of Windstream Holdings and Windstream retained a passive ownership interest of approximately 19.6% of the common stock of CS&L. As a result of this ownership and Windstream's relationship to us as a tenant, Windstream is deemed to be a related party following the Spin-Off, and the disclosures required by Accounting Standards Codification 850, Related Party Disclosures , will be provided in future filings. On April 24, 2015 we, along with our wholly owned subsidiary CSL Capital, LLC ("CSL Capital"), co-issued $400 million aggregate principal amount of 6.00% Senior Secured Notes due April 15, 2023 (the "Secured Notes") and $1.11 billion aggregate principal amount of 8.25% Senior Unsecured Notes due October 15, 2023 (the "Senior Notes" and together with the Secured Notes, the "Notes"). The Secured Notes were issued at an issue price of 100% of par, while the Senior Notes were issued at an issue price of 97.055% of par. The Notes are guaranteed by each of CS&L's wholly owned domestic subsidiaries that guarantee indebtedness under CS&L's senior credit facilities. The Notes were issued to Windstream Services as partial consideration for the contribution of the Distribution Systems and the Consumer CLEC Business in connection with the Spin-Off. Windstream Services subsequently exchanged the Notes for, and retired, certain outstanding Windstream indebtedness. As such, CS&L did not receive any proceeds from the issuance of the Notes. The issuance of the Notes and their exchange by Windstream Services were not registered under the Securities Act of 1933, as amended (the "Securities Act"), but were exempt from registration under Rule 144A and Regulation S of the Securities Act. Pursuant to a registration rights agreement entered into by the Company in connection with the sale of the Senior Notes, the Company agreed to file with the SEC a registration statement relating to an exchange offer pursuant to which exchange notes registered with the SEC, containing substantially identical terms to the Senior Notes, would be offered in exchange for Senior Notes that are tendered by the holders of those notes. The Notes contain customary high yield covenants limiting our ability to incur or guarantee additional indebtedness; incur or guarantee secured indebtedness; pay dividends or distributions on, or redeem or repurchase, capital stock; make certain investments or other restricted payments; sell assets; enter into transactions with affiliates; merge or consolidate or sell all or substantially all of our assets; and create restrictions on the ability of the CS&L, CSL Capital and our restricted subsidiaries to pay dividends. The covenants are subject to a number of important and significant limitations, qualifications and exceptions. In addition, on April 24, 2015 the Company and CSL Capital entered into a credit agreement ("Credit Agreement"), which provides for a $2.14 billion Senior Secured Term Loan B facility due October 2022 (the "Term Loan Facility") and a $500 million senior secured revolving credit facility maturing April 2020 (the "Revolving Credit Facility" and, together with the Term Loan Facility, the "Facilities"). The term loans under the Facilities were issued at an issue price of 98.00% of par, bear interest at a rate equal to a Eurodollar rate, subject to a 1.0% floor, plus an applicable margin equal to 4.00%, and are subject to amortization of 1.0% per annum. The loans have been incurred by the Company and CSL Capital, are guaranteed by certain of CS&L's wholly owned subsidiaries (the "Guarantors"), and are secured by substantially all of the assets of the CS&L, CS&L Capital and the Guarantors, subject to certain exceptions, which assets also secure the Secured Notes. The Revolving Credit Facility bears interest at a rate equal to LIBOR plus 1.75% to 2.25% based on our consolidated secured leverage ratio, as defined. We are subject to customary covenants under our Credit Agreement, including an obligation to maintain a consolidated secured leverage ratio, as defined, not to exceed 5.00 to 1.00. We are permitted, subject to customary conditions, to incur incremental term loan borrowings and/or increased commitments under our Credit Agreement in an aggregate amount greater than $150 million, so long as, on a pro forma basis after giving effect to any such increases, our consolidated total leverage ratio, as defined, does not exceed 6.50 to 1.00 and our consolidated secured leverage ratio, as defined, does not exceed 4.00 to 1.00. The Company transferred $1.04 billion of cash proceeds under the Facilities to Windstream Services, the Company's parent immediately preceding the Spin-Off, as partial consideration for the contribution of the Distribution Systems and the Consumer CLEC Business in connection with the Spin-Off. After giving effect to the borrowings under the Facilities, the issuance of the Notes and the transfer of cash to Windstream Services, the Company retained net borrowing proceeds of $62.2 million, which are available to us for general corporate purposes. On April 27, 2015 we entered into interest rate swap agreements to mitigate the interest rate risk inherent in our variable rate Term Loan Facility. These interest rate swaps are designated as cash flow hedges and have a fixed notional value of $2.14 billion and mature on October 24, 2022. The weighted average fixed rate paid is 2.1050%, and the variable rate received resets monthly to the one-month LIBOR subject to a minimum rate of 1.0%. In connection with the Spin-Off, we entered into a long-term exclusive triple-net lease agreement with Windstream (the "Master Lease"), pursuant to which all real property currently owned by CS&L is leased to Windstream and from which all of CS&L's rental revenues are currently derived. Windstream is a publicly traded company and is subject to the periodic filing requirements of the Securities Exchange Act of 1934, as amended.
Consumer CLEC Business
Subsequent Events	Note 7. Subsequent Events On April 24, 2015, we completed the Spin-Off from Windstream, issuing 149.8 million shares of common stock, par value $0.0001 per share to Windstream, as partial consideration for the contribution of the Distribution Systems, valued at $2.5 billion, and the Consumer CLEC Business. Windstream Holdings distributed approximately 80.4% of the CS&L shares it received to existing stockholders of Windstream Holdings and Windstream retained a passive ownership interest of approximately 19.6% of the common stock of CS&L. As a result of this ownership and Windstream's relationship to us as a tenant, Windstream is deemed to be a related party following the Spin-Off. On April 24, 2015 we, along with our wholly owned subsidiary CSL Capital, LLC ("CSL Capital") co-issued $400 million aggregate principal amount of 6.00% Senior Secured Notes due April 15, 2023 (the "Secured Notes") and $1.11 billion aggregate principal amount of 8.25% Senior Unsecured Notes due October 15, 2023 (the "Senior Notes" and together with the Secured Notes, the "Notes"). The Secured Notes were issued at an issue price of 100% of par, while the Senior Notes were issued at an issue price of 97.055% of par. The Notes are guaranteed by each of CS&L's wholly owned domestic subsidiaries that guarantee indebtedness under CS&L's senior credit facilities. The Notes were issued to Windstream Services LLC, a wholly owned subsidiary of Windstream Holdings ("Windstream Services") as partial consideration for the contribution of the Distribution Systems and the Consumer CLEC Business in connection with the Spin-Off. Windstream Services subsequently exchanged the Notes for, and retired, certain outstanding Windstream indebtedness. As such, CS&L did not receive any proceeds from the issuance of the Notes. The issuance of the Notes and their exchange by Windstream Services were not registered under the Securities Act of 1933, as amended (the "Securities Act"), but were exempt from registration under Rule 144A and Regulation S of the Securities Act. Pursuant to a registration rights agreement entered into by the Company in connection with the sale of the Senior Notes, the Company agreed to file with the SEC a registration statement relating to an exchange offer pursuant to which exchange notes registered with the SEC, containing substantially identical terms to the Senior Notes, would be offered in exchange for Senior Notes that are tendered by the holders of those notes. The Notes contain customary high yield covenants limiting our ability to incur or guarantee additional indebtedness; incur or guarantee secured indebtedness; pay dividends or distributions on, or redeem or repurchase, capital stock; make certain investments or other restricted payments; sell assets; enter into transactions with affiliates; merge or consolidate or sell all or substantially all of our assets; and create restrictions on the ability of CS&L, CSL Capital and our restricted subsidiaries to pay dividends. The covenants are subject to a number of important and significant limitations, qualifications and exceptions. In addition, on April 24, 2015 the Company and CSL Capital entered into a credit agreement ("Credit Agreement"), which provides for a $2.14 billion year Senior Secured Term Loan B facility due October 2022 (the "Term Loan Facility") and a $500 million senior secured revolving credit facility maturing April 2020 (the "Revolving Credit Facility" and together with the Term Loan Facility, the "Facilities"). The term loans under the Facilities were issued at an issue price of 98.00% of par, bear interest at a rate equal to a Eurodollar rate, subject to a 1.0% floor, plus an applicable margin equal to 4.00%, and are subject to amortization of 1.0% per annum. The loans have been incurred by the Company and CSL Capital, are guaranteed by certain of CS&L's wholly owned domestic subsidiaries (the "Guarantors"), and secured by substantially all of the assets of the Company, CSL Capital and the Guarantors, subject to certain exceptions, which assets will also secure the Secured Notes. The Revolving Credit Facility bears interest at a rate equal to LIBOR plus 1.75% to 2.25% based on our consolidated secured leverage ratio. We are subject to customary covenants under our Credit Agreement, including an obligation to maintain a consolidated secured leverage ratio, as defined, not to exceed 5.00 to 1.00. We are permitted, subject to customary conditions, to incur incremental term loan borrowings and/or increased commitments under our Credit Agreement in an aggregate amount greater than $150 million, so long as, on a pro forma basis after giving effect to any such increases, our consolidated total leverage ratio, as defined, does not exceed 6.50 to 1.00 and our consolidated secured leverage ratio, as defined, does not exceed 4.00 to 1.00. The Company transferred $1.04 billion of cash proceeds under the Facilities to Windstream Services, the Company's parent immediately preceding the Spin-Off, as partial consideration for the contribution the Distribution Systems and the Consumer CLEC Business in connection with the Spin-Off. After giving effect to the borrowings under the Facilities, the issuance of the Notes and the transfer of cash to Windstream Services, the Company retained net borrowing proceeds of $62.2 million, which are available to us for general corporate purposes. On April 27, 2015 we entered into interest rate swap agreements to mitigate the interest rate risk inherent in our variable rate Term Loan Facility. These interest rate swaps are designated as cash flow hedges and have a fixed notional value of $2.14 billion and mature on October 24, 2022. The weighted average fixed rate paid is 2.1050%, and the variable rate received resets monthly to the one-month LIBOR subject to a minimum rate of 1.0%.

Description of Business

Description of Business	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Description of Business	Note 1. Description of Business Communications Sales & Leasing, Inc. (the "Company", "CS&L", "we", "us" or "our") was incorporated in the state of Delaware in February 2014 and reorganized in the state of Maryland on September 4, 2014. On April 24, 2015, in connection with the separation and spin-off of CS&L from Windstream Holdings, Inc. ("Windstream Holdings" and together with its consolidated subsidiaries "Windstream"), Windstream contributed certain telecommunications network assets, including fiber and copper networks and other real estate (the "Distribution Systems") and a small consumer competitive local exchange carrier ("CLEC") business (the "Consumer CLEC Business") to CS&L in exchange for cash, shares of common stock of CS&L and certain indebtedness of CS&L. Windstream Holdings distributed approximately 80.4% of the outstanding common stock of CS&L that it received to existing stockholders of Windstream Holdings in a tax-free spin-off ("Spin-Off'). As a result of the Spin-Off, CS&L is an independent, publicly traded company, primarily engaged in the ownership, acquisition and leasing of communication distribution systems. We generate revenues primarily by leasing communications distribution systems to telecommunications operators in triple-net lease arrangements, under which the tenant is primarily responsible for costs relating to the distribution systems (including property taxes, insurance, and maintenance and repair costs). We intend to elect on our U.S. federal income tax return for the taxable year ending December 31, 2015 to be treated as a real estate investment trust ("REIT"). The Consumer CLEC Business, which historically has been reported as an integrated operation within Windstream, offers voice, broadband, long-distance, and value-added services to residential customers located primarily in rural locations. Substantially all of the network assets used to provide these services to customers are contracted through interconnection agreements with other telecommunications carriers. Prior to the Spin-Off, Windstream ceased accepting new residential customers in the service areas covered by the Consumer CLEC Business. We will elect to treat the Consumer CLEC Business as a "taxable REIT subsidiary" ("TRS") effective on the first day of the first taxable year that CS&L qualifies as a REIT.	1. Description of Business: The consumer Competitive Local Exchange Carrier ("CLEC") business historically has been reported as an integrated operation within Windstream Holdings, Inc. ("Windstream") and offers voice, broadband, long-distance, and value-added services to residential customers located primarily in rural locations. Substantially all of the network assets used to provide these services to customers are contracted through interconnection agreements with other telecommunications carriers. Windstream no longer accepts new residential customers in the service areas covered by its consumer CLEC business.

Basis of Presentation

Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Organization and Basis of Presentation	Note 1. Organization and Basis of Presentation Communications Sales & Leasing, Inc. (the "Company", "CS&L", "we", "us" or "our") was incorporated in the state of Delaware in February 2014 and reorganized in the state of Maryland on September 4, 2014. On that date, we issued one share of common stock to our sole stockholder, Windstream Services, LLC ("Windstream Services"), a subsidiary of Windstream Holdings, Inc. ("Windstream Holdings" and, together with its consolidated subsidiaries "Windstream"). The accompanying Condensed Balance Sheet reflects the Company's financial position as of March 31, 2015 and has been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC. Additionally, the interim financial statement has been prepared consistent with Article 10 of Regulation S-X. The elements of the financial statement are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). Certain information and footnote disclosures have been condensed or omitted as permitted by the SEC's rules and regulations. In the opinion of management, all adjustments considered necessary for a fair statement of the results of the interim periods presented have been included. The results of operations for the interim periods are not necessarily indicative of results for the full year.
Consumer CLEC Business
Organization and Basis of Presentation	Note 2. Basis of Presentation The accompanying unaudited Statement of Assets Contributed and Liabilities Assumed of the Consumer CLEC Business as of March 31, 2015 and December 31, 2014 and the related Statements of Revenues and Direct Expenses for the three months ended March 31, 2015 and 2014 have been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC and are not intended to be a complete presentation of the financial position or results of operations of the Consumer CLEC Business. Additionally, the interim financial statements have been prepared consistent with Article 10 of Regulation S-X. The elements of the financial statements are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). Certain information and footnote disclosures have been condensed or omitted as permitted by the SEC's rules and regulations. In the opinion of management, all adjustments considered necessary for a fair statement of the results of the interim periods presented have been included. The results of operations for the interim periods are not necessarily indicative of results for the full year. The accompanying Statements of Assets Contributed and Liabilities Assumed include only certain assets and liabilities directly related to the Consumer CLEC Business that were transferred by Windstream to CS&L pursuant to the Separation and Distribution Agreement between CS&L and Windstream dated March 26, 2015. Windstream has retained certain assets and liabilities of the Consumer CLEC Business consisting of the following: cash and cash equivalents, intercompany receivables and payables, certain trade accounts payable, liabilities related to employee benefit plans, income taxes payable and deferred income taxes. Accordingly, the assets and liabilities retained by Windstream have been excluded from the Statements of Assets Contributed and Liabilities Assumed. In addition, the Consumer CLEC Business primarily uses leased network facilities to provide telecommunications services to its customers and does not hold legal title to any property, plant and equipment. The accompanying Statements of Revenues and Direct Expenses include all direct costs incurred in connection with the operation of the Consumer CLEC Business for which specific identification was practicable. In addition, direct costs incurred by Windstream to operate the Consumer CLEC Business for which specific identification was not practicable have been allocated based on assumptions that Windstream management believes reasonable under the circumstances as more fully discussed in Note 6. The Statements of Revenues and Direct Expenses exclude costs that are not directly related to the Consumer CLEC Business including general corporate overhead costs, interest expense and income taxes. These costs will be incurred by the Consumer CLEC Business in the future when it operates on a standalone basis.	2. Basis of Presentation: The accompanying Statements of Assets Contributed and Liabilities Assumed as of December 31, 2014 and 2013 and the related Statements of Revenues and Direct Expenses for each of the three years in the period ended December 31, 2014 have been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC, and are not intended to be a complete presentation of the financial position or results of operations of the consumer CLEC business. The elements of the financial statements are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). The assets to be contributed and liabilities assumed of the consumer CLEC business presented in the accompanying financial statements reflect Windstream's historical carrying value of the assets and liabilities as of the financial statement date consistent with the accounting for spin-off transactions in accordance with GAAP. The accompanying Statements of Assets Contributed and Liabilities Assumed include only certain assets and liabilities directly related to the consumer CLEC business that will be transferred pursuant to the Separation and Distribution Agreement, which will be executed between Communication Sales & Leasing, Inc. and Windstream. Windstream will retain certain assets and liabilities of the consumer CLEC business consisting of the following: cash and cash equivalents, intercompany receivables and payables, certain trade accounts payable, liabilities related to employee benefit plans, and income taxes payable. Accordingly, the assets and liabilities to be retained by Windstream have been excluded from the Statements of Assets Acquired and Liabilities Assumed. In addition, the consumer CLEC business primarily uses leased network facilities to provide telecommunications services to its customers and does not hold legal title to any property, plant and equipment. The accompanying Statements of Revenues and Direct Expenses include all direct costs incurred in connection with the operation of the consumer CLEC business for which specific identification was practical. In addition, direct costs incurred by Windstream to operate the consumer CLEC business for which specific identification was not practical have been allocated based on assumptions that Windstream management believes reasonable under the circumstances as more fully discussed in Note 6. The Statements of Revenues and Direct Expenses exclude costs that are not directly related to the consumer CLEC business including general corporate overhead costs, interest expense and income taxes. These costs will be incurred by the consumer CLEC business in the future when it operates on a standalone basis.
Distribution Systems
Organization and Basis of Presentation	2. Basis of Presentation The accompanying balance sheets reflect the Distribution System assets of Windstream that were transferred to CS&L in connection with the Spin-Off. The balance sheets presented herein are combined on the basis of common control. The accompanying balance sheets have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and have been derived from the accounting records of Windstream. The Distribution System assets presented in the accompanying balance sheets reflect Windstream's historical carrying value of the assets as of the balance sheet dates consistent with the accounting for spin-off transactions in accordance with GAAP.	2. Basis of Presentation: The accompanying balance sheets reflect the telecommunications distribution system assets of Windstream that will be transferred to CSL in the planned separation and spin-off. The balance sheets presented herein are combined on the basis of common control. The accompanying balance sheets have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and have been derived from the accounting records of Windstream. The telecommunications distribution system assets presented in the accompanying balance sheets reflect Windstream's historical carrying value of the assets as of the balance sheet dates consistent with the accounting for spin-off transactions in accordance with GAAP.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Summary Of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies	Note 3. Summary of Significant Accounting Policies Use of Estimates Accounts Receivable Customer List Intangible Assets Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized. Revenue Recognition Recently Issued Accounting Standards Subsequent Events	3. Summary of Significant Accounting Policies: Use of Estimates Accounts Receivable Customer List Intangible Assets Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized. Revenue Recognition Recently Issued Accounting Standards Subsequent Events
Distribution Systems
Summary Of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Use of Estimates Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when property is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results. Impairment of Long-Lived Assets Subsequent Events	3. Summary of Significant Accounting Policies: Use of Estimates Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when plant is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results. Impairment of Long-Lived Assets Subsequent Events

Customer List Intangible Assets

Customer List Intangible Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Finite Lived Intangible Assets [Line Items]
Customer List Intangible Assets	Note 4. Customer List Intangible Assets The carrying value of the customer list intangible assets at each reporting period was as follows: March 31, 2015 December 31, 2014 (Thousands) Gross Accumulated Net Gross Accumulated Net Customer lists 34,501 21,063 13,438 34,501 20,049 14,452 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization expense for the customer list intangible assets was $1.0 million and $1.2 million for the three months ended March 31, 2015 and 2014, respectively. Amortization expense is estimated to be $2.9 million for the remainder of 2015. Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2016 3,258 2017 2,607 2018 1,994 2019 1,384 2020 870 Thereafter 416 ​ ​ ​ ​ Total 10,529 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​	4. Customer List Intangible Assets: The carrying value of the customer list intangible assets at each reporting period was as follows: December 31, 2014 December 31, 2013 (Thousands) Gross Accumulated Net Gross Accumulated Net Customer lists 34,501 20,049 14,452 34,501 15,463 19,038 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization expense for the customer list intangible assets was $4,586, $5,253 and $5,921 for the years ended December 31, 2014, 2013 and 2012, respectively. Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2015 3,922 2016 3,258 2017 2,607 2018 1,994 2019 1,384 Thereafter 1,287 ​ ​ ​ ​ Total 14,452 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Deferred Income Taxes

Deferred Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Deferred Tax Liability [Line Items]
Deferred Income Taxes	Note 5. Deferred Income Taxes The significant components of the net deferred tax liability at each reporting period was as follows: (Thousands) March 31, December 31, Customer list intangible assets (5,111 ) (5,523 ) Bad debt reserve 36 40 ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,075 ) (5,483 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Deferred tax assets 36 40 Deferred tax liabilities (5,111 ) (5,523 ) ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,075 ) (5,483 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​	5. Deferred Income Taxes: The significant components of the net deferred tax liability were as follows at December 31: (Thousands) 2014 2013 Customer list intangible assets (5,523 ) (7,296 ) Bad debt reserve 40 56 ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Deferred tax assets 40 56 Deferred tax liabilities (5,523 ) (7,296 ) ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Allocations

Allocations	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Allocations [Line Items]
Allocations	Note 6. Allocations As described in Note 2, the accompanying Statements of Revenues and Direct Expenses of the Consumer CLEC Business include all direct costs incurred in connection with the operation of the Consumer CLEC Business for which specific identification was practicable. In addition, certain costs incurred by Windstream to operate the Consumer CLEC Business for which specific identification was not practicable have been allocated based on revenues and sales. These allocated expenses are included in "Cost of services" and "Selling, general and administrative." General and administrative costs incurred by Windstream not directly related to the Consumer CLEC Business have not been allocated to these operations. Costs not allocated include amounts related to executive management, accounting, treasury and cash management, data processing, legal, human resources and certain occupancy costs.	6. Allocations: As described in Note 1, the accompanying Statements of Revenues and Direct Expenses of the consumer CLEC business include all direct costs incurred in connection with the operation of the consumer CLEC business for which specific identification was practical. In addition, certain costs incurred by Windstream to operate the consumer CLEC business for which specific identification was not practical have been allocated based on revenues and sales. These allocated expenses are included in "Cost of revenues" and "Selling, general and administrative." General and administrative costs incurred by Windstream not directly related to the consumer CLEC business have not been allocated to these operations. Costs not allocated include amounts related to executive management, accounting, treasury and cash management, data processing, legal, human resources and certain occupancy costs.

Separation from Windstream Hold

Separation from Windstream Holdings Inc and Description of Transferred Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Separation from Windstream Holdings Inc and Description of Transferred Assets	1. Separation from Windstream Holdings, Inc. and Description of Transferred Assets On April, 24, 2015, in connection with the separation and spin-off of Communications Sales & Leasing, Inc. ("CS&L"), from Windstream Holdings, Inc. ("Windstream Holdings" and together with its subsidiaries, "Windstream"), Windstream contributed certain telecommunications network assets, including fiber and copper network and other real estate (the "Distribution Systems"), and a small competitive local exchange carrier ("CLEC") business to CS&L in exchange for cash, shares of common stock of CS&L and certain indebtedness of CS&L. Windstream Holdings distributed approximately 80.4% of the outstanding common stock of CS&L that it received to existing stockholders of Windstream Holdings in a tax-free spin-off ("Spin-Off"). As a result of the Spin-Off, CS&L is an independent, publicly traded company, primarily engaged in leasing activities, which currently principally consists of leasing back to Windstream the Distribution Systems through a triple-net master lease agreement (the "Master Lease").	1. Separation from Windstream Holdings, Inc. and Description of Transferred Assets: In connection with a planned separation and spin-off, Windstream Holdings, Inc. ("Windstream") will transfer certain real property, consisting of telecommunications distribution system assets to a newly formed Maryland Corporation, Communications Sales & Leasing, Inc. ("CSL") and, thereafter, distribute no less than 80.1% of the stock of CSL on a pro rata basis to existing shareholders of Windstream. Following the spin-off, CSL will be engaged in leasing activities, principally consisting of leasing back to Windstream the telecommunications distribution system assets through a triple-net master lease agreement (the "Master Lease"). Pursuant to the Master Lease, all environmental liabilities associated with the transferred real property will be retained by Windstream. CSL plans to acquire, develop, and lease telecommunications distribution system assets operated by tenants other than Windstream. CSL also anticipates diversifying its real estate portfolio over time by acquiring properties outside of the telecommunications industry to lease to third parties.

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Property, Plant and Equipment	4. Property, Plant and Equipment Net property, plant and equipment consisted of the following as of each reporting period: ($ in Millions) Depreciable March 31, December 31, Land 33.0 33.0 Building and Improvements 3 - 40 years 308.4 305.5 Poles 13 - 40 years 223.4 223.0 Fiber 7 - 40 years 1,850.7 1,841.2 Copper 7 - 40 years 3,439.0 3,430.8 Conduit 13 - 47 years 89.5 89.2 Construction in progress 53.2 34.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,997.2 5,956.7 Less accumulated depreciation (3,466.8 ) (3,384.9 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net property, plant and equipment 2,530.4 2,571.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​	4. Property, Plant and Equipment: Net property, plant and equipment consisted of the following as of: (Millions) Depreciable December 31, December 31, Land 33.0 29.1 Building and improvements 3 - 40 years 305.5 298.3 Poles 13 - 40 years 223.0 217.1 Fiber 7 - 40 years 1,841.2 1,685.4 Copper 7 - 40 years 3,430.8 3,373.2 Conduit 13 - 47 years 89.2 89.0 Construction in progress 34.0 45.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,956.7 5,737.1 Less accumulated depreciation (3,384.9 ) (3,054.1 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net property, plant and equipment 2,571.8 2,683.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Concentration of Credit Risks

Concentration of Credit Risks	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Concentration of Credit Risks	5. Concentration of Credit Risks In connection with the Spin-Off, we entered into the Master Lease with Windstream, pursuant to which all real property currently owned by CS&L is leased to Windstream and from which all of CS&L's rental revenues are currently derived. Windstream is a publicly traded company and is subject to the periodic filing requirements of the Securities Exchange Act of 1934, as amended.	5. Concentration of Credit Risks Following the spin-off, all of CSL's real property will be leased to Windstream and all of its rental revenues will be derived from the Master Lease. Windstream is a publicly traded company and is subject to the periodic filing requirements of the Securities and Exchange Act of 1934, as amended. For the year ended December 31, 2014, Windstream had total revenues and sales of approximately $5.8 billion and generated net cash from operations of nearly $1.5 billion. Other than this tenant concentration, management believes the current portfolio of real property is diversified by geographical location and does not contain any other significant concentration of credit risks.

Summary of Significant Accoun18

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Summary Of Significant Accounting Policies [Line Items]
Use of Estimates	Use of Estimates	Use of Estimates
Accounts Receivable	Accounts Receivable	Accounts Receivable
Customer List Intangible Assets	Customer List Intangible Assets	Customer List Intangible Assets
Income Taxes	Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized.	Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized.
Revenue Recognition	Revenue Recognition	Revenue Recognition
Recently Issued Accounting Standards	Recently Issued Accounting Standards	Recently Issued Accounting Standards
Subsequent Events	Subsequent Events	Subsequent Events
Distribution Systems
Summary Of Significant Accounting Policies [Line Items]
Use of Estimates	Use of Estimates	Use of Estimates
Subsequent Events	Subsequent Events	Subsequent Events
Property, Plant and Equipment	Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when property is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results.	Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when plant is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets	Impairment of Long-Lived Assets

Customer List Intangible Asse19

Customer List Intangible Assets (Tables) - Consumer CLEC Business	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets [Line Items]
Schedule of Carrying Value of the Intangible Assets	The carrying value of the customer list intangible assets at each reporting period was as follows: March 31, 2015 December 31, 2014 Gross Accumulated Net Carrying Gross Accumulated Net Carrying (Thousands) Cost Amortization Value Cost Amortization Value Customer lists $ 34,501 $ 21,063 $ 13,438 $ 34,501 $ 20,049 $ 14,452	The carrying value of the customer list intangible assets at each reporting period was as follows: December 31, 2014 December 31, 2013 (Thousands) Gross Accumulated Net Gross Accumulated Net Customer lists 34,501 20,049 14,452 34,501 15,463 19,038 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of Estimated Amortization Expense	Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2016 $ 3,258 2017 2,607 2018 1,994 2019 1,384 2020 870 Thereafter 416 Total $ 10,529	Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2015 3,922 2016 3,258 2017 2,607 2018 1,994 2019 1,384 Thereafter 1,287 ​ ​ ​ ​ Total 14,452 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Deferred Income Taxes(Tables)

Deferred Income Taxes(Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Deferred Tax Liability [Line Items]
Schedule of Components of Net Deferred Tax Liability	The significant components of the net deferred tax liability at each reporting period was as follows: (Thousands) March 31, 2015 December 31, 2014 Customer list intangible assets $ (5,111 ) $ (5,523 ) Bad debt reserve 36 40 Deferred income taxes, net $ (5,075 ) $ (5,483 ) Deferred tax assets $ 36 $ 40 Deferred tax liabilities (5,111 ) (5,523 ) Deferred income taxes, net $ (5,075 ) $ (5,483 )	The significant components of the net deferred tax liability were as follows at December 31: (Thousands) 2014 2013 Customer list intangible assets (5,523 ) (7,296 ) Bad debt reserve 40 56 ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Deferred tax assets 40 56 Deferred tax liabilities (5,523 ) (7,296 ) ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Summary of Net Property, Plant and Equipment	Net property, plant and equipment consisted of the following as of each reporting period: ($ in Millions) Depreciable Lives March 31, 2015 December 31, 2014 Land $ 33.0 $ 33.0 Building and Improvements 3 - 40 years 308.4 305.5 Poles 13 - 40 years 223.4 223.0 Fiber 7 - 40 years 1,850.7 1,841.2 Copper 7 - 40 years 3,439.0 3,430.8 Conduit 13 - 47 years 89.5 89.2 Construction in progress 53.2 34.0 5,997.2 5,956.7 Less accumulated depreciation (3,466.8 ) (3,384.9 ) Net property, plant and equipment $ 2,530.4 $ 2,571.8	Net property, plant and equipment consisted of the following as of: (Millions) Depreciable December 31, December 31, Land 33.0 29.1 Building and improvements 3 - 40 years 305.5 298.3 Poles 13 - 40 years 223.0 217.1 Fiber 7 - 40 years 1,841.2 1,685.4 Copper 7 - 40 years 3,430.8 3,373.2 Conduit 13 - 47 years 89.2 89.0 Construction in progress 34.0 45.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,956.7 5,737.1 Less accumulated depreciation (3,384.9 ) (3,054.1 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net property, plant and equipment 2,571.8 2,683.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($)	Apr. 27, 2015	Apr. 24, 2015	Mar. 31, 2015
Subsequent Event [Line Items]
Common Stock, shares issued			1
Common Stock, par value			$ 0.01
Subsequent Event | Interest Rate Swap
Subsequent Event [Line Items]
Derivative, notional amount	$ 2,140,000,000
Derivative, maturity date	Oct. 24, 2022
Derivative, weighted average fixed rate	2.105%
LIBOR, minimum variable rate	1.00%
Subsequent Event | Minimum
Subsequent Event [Line Items]
Aggregate borrowing amount		$ 150,000,000
Subsequent Event | Maximum
Subsequent Event [Line Items]
Consolidated total leverage ratio		6.50%
Consolidated secured leverage ratio		5.00%
Subsequent Event | Maximum | Pro Forma
Subsequent Event [Line Items]
Consolidated secured leverage ratio		4.00%
Subsequent Event | Consumer CLEC Business
Subsequent Event [Line Items]
Term loan issue price as a percentage of par		98.00%
Debt amortization percentage		1.00%
Subsequent Event | Consumer CLEC Business | Interest Rate Swap
Subsequent Event [Line Items]
Derivative, notional amount	$ 2,140,000,000
Derivative, maturity date	Oct. 24, 2022
Derivative, weighted average fixed rate	2.105%
LIBOR, minimum variable rate	1.00%
Subsequent Event | Consumer CLEC Business | Eurodollar
Subsequent Event [Line Items]
Debt instrument, floor rate		1.00%
Debt instrument, basis spread on variable rate		4.00%
Subsequent Event | Consumer CLEC Business | Senior Secured Term Loan B Facility
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 2,140,000,000
Debt instrument, maturity period		2022-10
Subsequent Event | Consumer CLEC Business | Senior Secured Revolving Credit Facility
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 500,000,000
Debt instrument, maturity period		2020-04
Subsequent Event | Consumer CLEC Business | Minimum
Subsequent Event [Line Items]
Aggregate borrowing amount		$ 150,000,000
Subsequent Event | Consumer CLEC Business | Minimum | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate		1.75%
Subsequent Event | Consumer CLEC Business | Maximum
Subsequent Event [Line Items]
Consolidated total leverage ratio		6.50%
Consolidated secured leverage ratio		5.00%
Subsequent Event | Consumer CLEC Business | Maximum | Pro Forma
Subsequent Event [Line Items]
Consolidated secured leverage ratio		4.00%
Subsequent Event | Consumer CLEC Business | Maximum | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate		2.25%
Subsequent Event | Windstream | Stock Distribution | Consumer CLEC Business
Subsequent Event [Line Items]
Percentage of stock distributed		80.40%
Subsequent Event | C S L Capital Llc
Subsequent Event [Line Items]
Term loan issue price as a percentage of par		98.00%
Debt amortization percentage		1.00%
Subsequent Event | C S L Capital Llc | Eurodollar
Subsequent Event [Line Items]
Debt instrument, floor rate		1.00%
Debt instrument, basis spread on variable rate		4.00%
Subsequent Event | C S L Capital Llc | Senior Secured Term Loan B Facility
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 2,140,000,000
Debt instrument, maturity period		2022-10
Subsequent Event | C S L Capital Llc | Senior Secured Revolving Credit Facility
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 500,000,000
Debt instrument, maturity period		2020-04
Subsequent Event | C S L Capital Llc | Minimum | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate		1.75%
Subsequent Event | C S L Capital Llc | Maximum | London Interbank Offered Rate (LIBOR)
Subsequent Event [Line Items]
Debt instrument, basis spread on variable rate		2.25%
Subsequent Event | C S L Capital Llc | 6.00% Senior Secured Notes
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 400,000,000
Issuance senior notes, stated percentage		6.00%
Notes issue price percentage		100.00%
Subsequent Event | C S L Capital Llc | Senior Secured Notes
Subsequent Event [Line Items]
Debt instrument, maturity date		Apr. 15, 2023
Subsequent Event | C S L Capital Llc | Senior Unsecured Notes
Subsequent Event [Line Items]
Debt instrument, maturity date		Oct. 15, 2023
Subsequent Event | C S L Capital Llc | 8.25% Senior Unsecured Notes
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 1,110,000,000
Issuance senior notes, stated percentage		8.25%
Notes issue price percentage		97.055%
Subsequent Event | C S L Capital Llc | Senior Notes
Subsequent Event [Line Items]
Proceeds from issuance of debt		$ 0
Subsequent Event | C S L Capital Llc | Consumer CLEC Business | 6.00% Senior Secured Notes
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 400,000,000
Issuance senior notes, stated percentage		6.00%
Notes issue price percentage		100.00%
Subsequent Event | C S L Capital Llc | Consumer CLEC Business | Senior Secured Notes
Subsequent Event [Line Items]
Debt instrument, maturity date		Apr. 15, 2023
Subsequent Event | C S L Capital Llc | Consumer CLEC Business | Senior Unsecured Notes
Subsequent Event [Line Items]
Debt instrument, maturity date		Oct. 15, 2023
Subsequent Event | C S L Capital Llc | Consumer CLEC Business | 8.25% Senior Unsecured Notes
Subsequent Event [Line Items]
Issuance of senior notes, principal amount		$ 1,110,000,000
Issuance senior notes, stated percentage		8.25%
Notes issue price percentage		97.055%
Subsequent Event | C S L Capital Llc | Consumer CLEC Business | Senior Notes
Subsequent Event [Line Items]
Proceeds from issuance of debt		$ 0
Subsequent Event | Windstream Services Llc
Subsequent Event [Line Items]
Proceeds from issuance of debt		62,200,000
Issuers transferred cash proceeds to parent		1,040,000,000
Subsequent Event | Windstream Services Llc | Consumer CLEC Business
Subsequent Event [Line Items]
Proceeds from issuance of debt		62,200,000
Issuers transferred cash proceeds to parent		$ 1,040,000,000
Subsequent Event | Spinoff | Windstream
Subsequent Event [Line Items]
Common Stock, shares issued		149,800,000
Common Stock, par value		$ 0.0001
Common stock, ownership interest percentage		19.60%
Subsequent Event | Spinoff | Windstream | Consumer CLEC Business
Subsequent Event [Line Items]
Common Stock, shares issued		149,800,000
Common Stock, par value		$ 0.0001
Common stock, ownership interest percentage		19.60%
Amount of assets transferred		$ 2,500,000,000
Subsequent Event | Spinoff | Windstream | Stock Distribution
Subsequent Event [Line Items]
Percentage of stock distributed		80.40%
Subsequent Event | Spinoff | Windstream | Stock Distribution | Consumer CLEC Business
Subsequent Event [Line Items]
Percentage of stock distributed		80.40%

Description of Business - Addit

Description of Business - Additional Information (Details)	Apr. 24, 2015
Stock Distribution | Subsequent Event | Consumer CLEC Business | Windstream
Related Party Transaction [Line Items]
Percentage of stock distributed	80.40%

Summary of Significant Accoun24

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consumer CLEC Business
Summary Of Significant Accounting Policies [Line Items]
Provision for doubtful accounts	$ 83,000	$ 149,000	$ 487,000	$ 610,000	$ 1,166,000
Unbilled receivables	84,000		94,000	$ 111,000
Distribution Systems
Summary Of Significant Accounting Policies [Line Items]
Gain (loss) on disposition of property	$ 0		$ 0

Customer List Intangible Asse25

Customer List Intangible Assets - Schedule of Carrying Value of the Intangible Assets (Details) - Consumer CLEC Business - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
Net Carrying Value	$ 13,438	$ 14,452	$ 19,038
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Cost	34,501	34,501	34,501
Accumulated Amortization	21,063	20,049	15,463
Net Carrying Value	$ 13,438	$ 14,452	$ 19,038

Customer List Intangible Asse26

Customer List Intangible Assets - Additional Information (Details) - Consumer CLEC Business - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Finite Lived Intangible Assets [Line Items]
Amortization	$ 1,013	$ 1,173	$ 4,586	$ 5,253	$ 5,921
Estimated amortization expense remainder	2,900
Customer Lists
Finite Lived Intangible Assets [Line Items]
Amortization	$ 1,000	$ 1,200	$ 4,586	$ 5,253	$ 5,921

Customer List Intangible Asse27

Customer List Intangible Assets - Schedule of Estimated Amortization Expense (Details) - Consumer CLEC Business - USD ($) $ in Thousands	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
Net Carrying Value		$ 13,438	$ 14,452	$ 19,038
Scenario, Forecast
Finite Lived Intangible Assets [Line Items]
2,016	$ 3,258		3,922
2,017	2,607		3,258
2,018	1,994		2,607
2,019	1,384		1,994
2,020	870		1,384
Thereafter	416		1,287
Net Carrying Value	$ 10,529		$ 14,452

Deferred Income Taxes - Schedul

Deferred Income Taxes - Schedule of Components of Net Deferred Tax Liability(Details) - Consumer CLEC Business - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Liability [Line Items]
Customer list intangible assets	$ (5,111)	$ (5,523)	$ (7,296)
Bad debt reserve	36	40	56
Deferred income taxes, net	(5,075)	(5,483)	(7,240)
Deferred tax assets	36	40	56
Deferred tax liabilities	$ (5,111)	$ (5,523)	$ (7,296)

Separation from Windstream Ho29

Separation from Windstream Holdings Inc and Description of Transferred Assets (Details)	Apr. 24, 2015
Stock Distribution | Subsequent Event | Distribution Systems | Windstream
Related Party Transaction [Line Items]
Percentage of stock distributed	80.40%

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Net Property, Plant and Equipment (Details) - Distribution Systems - USD ($) $ in Millions	3 Months Ended	24 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 5,997.2	$ 5,956.7	$ 5,737.1
Less accumulated depreciation	(3,466.8)	(3,384.9)	(3,054.1)
Net property, plant and equipment	2,530.4	2,571.8	2,683
Land
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	33	33	29.1
Building and Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	308.4	305.5	298.3
Poles
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	223.4	223	217.1
Fiber
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	1,850.7	1,841.2	1,685.4
Copper
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	3,439	3,430.8	3,373.2
Conduit
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	89.5	89.2	89
Construction in progress
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 53.2	$ 34	$ 45
Minimum | Building and Improvements
Property Plant And Equipment [Line Items]
Depreciable Lives	3 years	3 years
Minimum | Poles
Property Plant And Equipment [Line Items]
Depreciable Lives	13 years	13 years
Minimum | Fiber
Property Plant And Equipment [Line Items]
Depreciable Lives	7 years	7 years
Minimum | Copper
Property Plant And Equipment [Line Items]
Depreciable Lives	7 years	7 years
Minimum | Conduit
Property Plant And Equipment [Line Items]
Depreciable Lives	13 years	13 years
Maximum | Building and Improvements
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Poles
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Fiber
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Copper
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Conduit
Property Plant And Equipment [Line Items]
Depreciable Lives	47 years	47 years

Statements of Assets Contribu31

Statements of Assets Contributed and Liabilities Assumed (unaudited) - Consumer CLEC Business - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets:
Accounts receivable (less allowance for doubtful accounts of $104 and $146)	$ 1,678	$ 1,912	$ 2,700
Customer list intangible assets, net	13,438	14,452	19,038
Other	311	301	143
Total Assets	15,427	16,665	21,881
Liabilities:
Advance payments and customer deposits	1,085	1,154	1,336
Accrued payroll and commissions	20	39	17
Accrued interconnection costs	1,291	1,209	1,066
Deferred taxes	5,075	5,483	7,240
Total liabilities	7,471	7,885	9,659
Net Assets Contributed	$ 7,956	$ 8,780	$ 12,222

Statements of Assets Contribu32

Statements of Assets Contributed and Liabilities Assumed (Parenthetical) (unaudited) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Consumer CLEC Business
Allowance for doubtful accounts	$ 93	$ 104	$ 146

Statements of Revenues and Di33

Statements of Revenues and Direct Expenses (unaudited) - Consumer CLEC Business - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenues	$ 7,891	$ 9,704	$ 36,015	$ 45,126	$ 63,478
Direct expenses:
Cost of revenues	4,351	5,100	19,060	23,239	32,362
Selling, general, and administrative	15	14	80	121	682
Amortization	1,013	1,173	4,586	5,253	5,921
Total direct expenses	5,379	6,287	23,726	28,613	38,965
Revenues in Excess of Direct Expenses	$ 2,512	$ 3,417	$ 12,289	$ 16,513	$ 24,513

Combined Balance Sheets (unau34

Combined Balance Sheets (unaudited) - Distribution Systems - USD ($) $ in Millions	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets:
Property, plant and equipment, net	$ 2,530.4	$ 2,571.8	$ 2,683
Total Assets	2,530.4	2,571.8	2,683
Equity:
Invested equity	2,530.4	2,571.8	2,683
Total Equity	$ 2,530.4	$ 2,571.8	$ 2,683

Description of Business35

Description of Business	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Description of Business	Note 1. Description of Business Communications Sales & Leasing, Inc. (the "Company", "CS&L", "we", "us" or "our") was incorporated in the state of Delaware in February 2014 and reorganized in the state of Maryland on September 4, 2014. On April 24, 2015, in connection with the separation and spin-off of CS&L from Windstream Holdings, Inc. ("Windstream Holdings" and together with its consolidated subsidiaries "Windstream"), Windstream contributed certain telecommunications network assets, including fiber and copper networks and other real estate (the "Distribution Systems") and a small consumer competitive local exchange carrier ("CLEC") business (the "Consumer CLEC Business") to CS&L in exchange for cash, shares of common stock of CS&L and certain indebtedness of CS&L. Windstream Holdings distributed approximately 80.4% of the outstanding common stock of CS&L that it received to existing stockholders of Windstream Holdings in a tax-free spin-off ("Spin-Off'). As a result of the Spin-Off, CS&L is an independent, publicly traded company, primarily engaged in the ownership, acquisition and leasing of communication distribution systems. We generate revenues primarily by leasing communications distribution systems to telecommunications operators in triple-net lease arrangements, under which the tenant is primarily responsible for costs relating to the distribution systems (including property taxes, insurance, and maintenance and repair costs). We intend to elect on our U.S. federal income tax return for the taxable year ending December 31, 2015 to be treated as a real estate investment trust ("REIT"). The Consumer CLEC Business, which historically has been reported as an integrated operation within Windstream, offers voice, broadband, long-distance, and value-added services to residential customers located primarily in rural locations. Substantially all of the network assets used to provide these services to customers are contracted through interconnection agreements with other telecommunications carriers. Prior to the Spin-Off, Windstream ceased accepting new residential customers in the service areas covered by the Consumer CLEC Business. We will elect to treat the Consumer CLEC Business as a "taxable REIT subsidiary" ("TRS") effective on the first day of the first taxable year that CS&L qualifies as a REIT.	1. Description of Business: The consumer Competitive Local Exchange Carrier ("CLEC") business historically has been reported as an integrated operation within Windstream Holdings, Inc. ("Windstream") and offers voice, broadband, long-distance, and value-added services to residential customers located primarily in rural locations. Substantially all of the network assets used to provide these services to customers are contracted through interconnection agreements with other telecommunications carriers. Windstream no longer accepts new residential customers in the service areas covered by its consumer CLEC business.

Basis of Presentation36

Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Basis of Presentation	Note 1. Organization and Basis of Presentation Communications Sales & Leasing, Inc. (the "Company", "CS&L", "we", "us" or "our") was incorporated in the state of Delaware in February 2014 and reorganized in the state of Maryland on September 4, 2014. On that date, we issued one share of common stock to our sole stockholder, Windstream Services, LLC ("Windstream Services"), a subsidiary of Windstream Holdings, Inc. ("Windstream Holdings" and, together with its consolidated subsidiaries "Windstream"). The accompanying Condensed Balance Sheet reflects the Company's financial position as of March 31, 2015 and has been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC. Additionally, the interim financial statement has been prepared consistent with Article 10 of Regulation S-X. The elements of the financial statement are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). Certain information and footnote disclosures have been condensed or omitted as permitted by the SEC's rules and regulations. In the opinion of management, all adjustments considered necessary for a fair statement of the results of the interim periods presented have been included. The results of operations for the interim periods are not necessarily indicative of results for the full year.
Consumer CLEC Business
Basis of Presentation	Note 2. Basis of Presentation The accompanying unaudited Statement of Assets Contributed and Liabilities Assumed of the Consumer CLEC Business as of March 31, 2015 and December 31, 2014 and the related Statements of Revenues and Direct Expenses for the three months ended March 31, 2015 and 2014 have been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC and are not intended to be a complete presentation of the financial position or results of operations of the Consumer CLEC Business. Additionally, the interim financial statements have been prepared consistent with Article 10 of Regulation S-X. The elements of the financial statements are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). Certain information and footnote disclosures have been condensed or omitted as permitted by the SEC's rules and regulations. In the opinion of management, all adjustments considered necessary for a fair statement of the results of the interim periods presented have been included. The results of operations for the interim periods are not necessarily indicative of results for the full year. The accompanying Statements of Assets Contributed and Liabilities Assumed include only certain assets and liabilities directly related to the Consumer CLEC Business that were transferred by Windstream to CS&L pursuant to the Separation and Distribution Agreement between CS&L and Windstream dated March 26, 2015. Windstream has retained certain assets and liabilities of the Consumer CLEC Business consisting of the following: cash and cash equivalents, intercompany receivables and payables, certain trade accounts payable, liabilities related to employee benefit plans, income taxes payable and deferred income taxes. Accordingly, the assets and liabilities retained by Windstream have been excluded from the Statements of Assets Contributed and Liabilities Assumed. In addition, the Consumer CLEC Business primarily uses leased network facilities to provide telecommunications services to its customers and does not hold legal title to any property, plant and equipment. The accompanying Statements of Revenues and Direct Expenses include all direct costs incurred in connection with the operation of the Consumer CLEC Business for which specific identification was practicable. In addition, direct costs incurred by Windstream to operate the Consumer CLEC Business for which specific identification was not practicable have been allocated based on assumptions that Windstream management believes reasonable under the circumstances as more fully discussed in Note 6. The Statements of Revenues and Direct Expenses exclude costs that are not directly related to the Consumer CLEC Business including general corporate overhead costs, interest expense and income taxes. These costs will be incurred by the Consumer CLEC Business in the future when it operates on a standalone basis.	2. Basis of Presentation: The accompanying Statements of Assets Contributed and Liabilities Assumed as of December 31, 2014 and 2013 and the related Statements of Revenues and Direct Expenses for each of the three years in the period ended December 31, 2014 have been prepared for the purpose of complying with the rules and regulations of the Securities and Exchange Commission (the "SEC"), as permitted by the SEC, and are not intended to be a complete presentation of the financial position or results of operations of the consumer CLEC business. The elements of the financial statements are stated in accordance with accounting principles generally accepted in the United States ("GAAP"). The assets to be contributed and liabilities assumed of the consumer CLEC business presented in the accompanying financial statements reflect Windstream's historical carrying value of the assets and liabilities as of the financial statement date consistent with the accounting for spin-off transactions in accordance with GAAP. The accompanying Statements of Assets Contributed and Liabilities Assumed include only certain assets and liabilities directly related to the consumer CLEC business that will be transferred pursuant to the Separation and Distribution Agreement, which will be executed between Communication Sales & Leasing, Inc. and Windstream. Windstream will retain certain assets and liabilities of the consumer CLEC business consisting of the following: cash and cash equivalents, intercompany receivables and payables, certain trade accounts payable, liabilities related to employee benefit plans, and income taxes payable. Accordingly, the assets and liabilities to be retained by Windstream have been excluded from the Statements of Assets Acquired and Liabilities Assumed. In addition, the consumer CLEC business primarily uses leased network facilities to provide telecommunications services to its customers and does not hold legal title to any property, plant and equipment. The accompanying Statements of Revenues and Direct Expenses include all direct costs incurred in connection with the operation of the consumer CLEC business for which specific identification was practical. In addition, direct costs incurred by Windstream to operate the consumer CLEC business for which specific identification was not practical have been allocated based on assumptions that Windstream management believes reasonable under the circumstances as more fully discussed in Note 6. The Statements of Revenues and Direct Expenses exclude costs that are not directly related to the consumer CLEC business including general corporate overhead costs, interest expense and income taxes. These costs will be incurred by the consumer CLEC business in the future when it operates on a standalone basis.
Distribution Systems
Basis of Presentation	2. Basis of Presentation The accompanying balance sheets reflect the Distribution System assets of Windstream that were transferred to CS&L in connection with the Spin-Off. The balance sheets presented herein are combined on the basis of common control. The accompanying balance sheets have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and have been derived from the accounting records of Windstream. The Distribution System assets presented in the accompanying balance sheets reflect Windstream's historical carrying value of the assets as of the balance sheet dates consistent with the accounting for spin-off transactions in accordance with GAAP.	2. Basis of Presentation: The accompanying balance sheets reflect the telecommunications distribution system assets of Windstream that will be transferred to CSL in the planned separation and spin-off. The balance sheets presented herein are combined on the basis of common control. The accompanying balance sheets have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and have been derived from the accounting records of Windstream. The telecommunications distribution system assets presented in the accompanying balance sheets reflect Windstream's historical carrying value of the assets as of the balance sheet dates consistent with the accounting for spin-off transactions in accordance with GAAP.

Summary of Significant Accoun37

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Summary Of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies	Note 3. Summary of Significant Accounting Policies Use of Estimates Accounts Receivable Customer List Intangible Assets Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized. Revenue Recognition Recently Issued Accounting Standards Subsequent Events	3. Summary of Significant Accounting Policies: Use of Estimates Accounts Receivable Customer List Intangible Assets Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized. Revenue Recognition Recently Issued Accounting Standards Subsequent Events
Distribution Systems
Summary Of Significant Accounting Policies [Line Items]
Summary of Significant Accounting Policies	3. Summary of Significant Accounting Policies Use of Estimates Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when property is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results. Impairment of Long-Lived Assets Subsequent Events	3. Summary of Significant Accounting Policies: Use of Estimates Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when plant is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results. Impairment of Long-Lived Assets Subsequent Events

Customer List Intangible Asse38

Customer List Intangible Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Finite Lived Intangible Assets [Line Items]
Customer List Intangible Assets	Note 4. Customer List Intangible Assets The carrying value of the customer list intangible assets at each reporting period was as follows: March 31, 2015 December 31, 2014 (Thousands) Gross Accumulated Net Gross Accumulated Net Customer lists 34,501 21,063 13,438 34,501 20,049 14,452 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization expense for the customer list intangible assets was $1.0 million and $1.2 million for the three months ended March 31, 2015 and 2014, respectively. Amortization expense is estimated to be $2.9 million for the remainder of 2015. Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2016 3,258 2017 2,607 2018 1,994 2019 1,384 2020 870 Thereafter 416 ​ ​ ​ ​ Total 10,529 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​	4. Customer List Intangible Assets: The carrying value of the customer list intangible assets at each reporting period was as follows: December 31, 2014 December 31, 2013 (Thousands) Gross Accumulated Net Gross Accumulated Net Customer lists 34,501 20,049 14,452 34,501 15,463 19,038 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization expense for the customer list intangible assets was $4,586, $5,253 and $5,921 for the years ended December 31, 2014, 2013 and 2012, respectively. Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2015 3,922 2016 3,258 2017 2,607 2018 1,994 2019 1,384 Thereafter 1,287 ​ ​ ​ ​ Total 14,452 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Deferred Income Taxes39

Deferred Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Deferred Tax Liability [Line Items]
Deferred Income Taxes	Note 5. Deferred Income Taxes The significant components of the net deferred tax liability at each reporting period was as follows: (Thousands) March 31, December 31, Customer list intangible assets (5,111 ) (5,523 ) Bad debt reserve 36 40 ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,075 ) (5,483 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Deferred tax assets 36 40 Deferred tax liabilities (5,111 ) (5,523 ) ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,075 ) (5,483 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​	5. Deferred Income Taxes: The significant components of the net deferred tax liability were as follows at December 31: (Thousands) 2014 2013 Customer list intangible assets (5,523 ) (7,296 ) Bad debt reserve 40 56 ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Deferred tax assets 40 56 Deferred tax liabilities (5,523 ) (7,296 ) ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Allocations40

Allocations	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Allocations [Line Items]
Allocations	Note 6. Allocations As described in Note 2, the accompanying Statements of Revenues and Direct Expenses of the Consumer CLEC Business include all direct costs incurred in connection with the operation of the Consumer CLEC Business for which specific identification was practicable. In addition, certain costs incurred by Windstream to operate the Consumer CLEC Business for which specific identification was not practicable have been allocated based on revenues and sales. These allocated expenses are included in "Cost of services" and "Selling, general and administrative." General and administrative costs incurred by Windstream not directly related to the Consumer CLEC Business have not been allocated to these operations. Costs not allocated include amounts related to executive management, accounting, treasury and cash management, data processing, legal, human resources and certain occupancy costs.	6. Allocations: As described in Note 1, the accompanying Statements of Revenues and Direct Expenses of the consumer CLEC business include all direct costs incurred in connection with the operation of the consumer CLEC business for which specific identification was practical. In addition, certain costs incurred by Windstream to operate the consumer CLEC business for which specific identification was not practical have been allocated based on revenues and sales. These allocated expenses are included in "Cost of revenues" and "Selling, general and administrative." General and administrative costs incurred by Windstream not directly related to the consumer CLEC business have not been allocated to these operations. Costs not allocated include amounts related to executive management, accounting, treasury and cash management, data processing, legal, human resources and certain occupancy costs.

Separation from Windstream Ho41

Separation from Windstream Holdings Inc and Description of Transferred Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Separation from Windstream Holdings Inc and Description of Transferred Assets	1. Separation from Windstream Holdings, Inc. and Description of Transferred Assets On April, 24, 2015, in connection with the separation and spin-off of Communications Sales & Leasing, Inc. ("CS&L"), from Windstream Holdings, Inc. ("Windstream Holdings" and together with its subsidiaries, "Windstream"), Windstream contributed certain telecommunications network assets, including fiber and copper network and other real estate (the "Distribution Systems"), and a small competitive local exchange carrier ("CLEC") business to CS&L in exchange for cash, shares of common stock of CS&L and certain indebtedness of CS&L. Windstream Holdings distributed approximately 80.4% of the outstanding common stock of CS&L that it received to existing stockholders of Windstream Holdings in a tax-free spin-off ("Spin-Off"). As a result of the Spin-Off, CS&L is an independent, publicly traded company, primarily engaged in leasing activities, which currently principally consists of leasing back to Windstream the Distribution Systems through a triple-net master lease agreement (the "Master Lease").	1. Separation from Windstream Holdings, Inc. and Description of Transferred Assets: In connection with a planned separation and spin-off, Windstream Holdings, Inc. ("Windstream") will transfer certain real property, consisting of telecommunications distribution system assets to a newly formed Maryland Corporation, Communications Sales & Leasing, Inc. ("CSL") and, thereafter, distribute no less than 80.1% of the stock of CSL on a pro rata basis to existing shareholders of Windstream. Following the spin-off, CSL will be engaged in leasing activities, principally consisting of leasing back to Windstream the telecommunications distribution system assets through a triple-net master lease agreement (the "Master Lease"). Pursuant to the Master Lease, all environmental liabilities associated with the transferred real property will be retained by Windstream. CSL plans to acquire, develop, and lease telecommunications distribution system assets operated by tenants other than Windstream. CSL also anticipates diversifying its real estate portfolio over time by acquiring properties outside of the telecommunications industry to lease to third parties.

Property, Plant and Equipment42

Property, Plant and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Property, Plant and Equipment	4. Property, Plant and Equipment Net property, plant and equipment consisted of the following as of each reporting period: ($ in Millions) Depreciable March 31, December 31, Land 33.0 33.0 Building and Improvements 3 - 40 years 308.4 305.5 Poles 13 - 40 years 223.4 223.0 Fiber 7 - 40 years 1,850.7 1,841.2 Copper 7 - 40 years 3,439.0 3,430.8 Conduit 13 - 47 years 89.5 89.2 Construction in progress 53.2 34.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,997.2 5,956.7 Less accumulated depreciation (3,466.8 ) (3,384.9 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net property, plant and equipment 2,530.4 2,571.8 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​	4. Property, Plant and Equipment: Net property, plant and equipment consisted of the following as of: (Millions) Depreciable December 31, December 31, Land 33.0 29.1 Building and improvements 3 - 40 years 305.5 298.3 Poles 13 - 40 years 223.0 217.1 Fiber 7 - 40 years 1,841.2 1,685.4 Copper 7 - 40 years 3,430.8 3,373.2 Conduit 13 - 47 years 89.2 89.0 Construction in progress 34.0 45.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,956.7 5,737.1 Less accumulated depreciation (3,384.9 ) (3,054.1 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net property, plant and equipment 2,571.8 2,683.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Concentration of Credit Risks43

Concentration of Credit Risks	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Concentration of Credit Risks	5. Concentration of Credit Risks In connection with the Spin-Off, we entered into the Master Lease with Windstream, pursuant to which all real property currently owned by CS&L is leased to Windstream and from which all of CS&L's rental revenues are currently derived. Windstream is a publicly traded company and is subject to the periodic filing requirements of the Securities Exchange Act of 1934, as amended.	5. Concentration of Credit Risks Following the spin-off, all of CSL's real property will be leased to Windstream and all of its rental revenues will be derived from the Master Lease. Windstream is a publicly traded company and is subject to the periodic filing requirements of the Securities and Exchange Act of 1934, as amended. For the year ended December 31, 2014, Windstream had total revenues and sales of approximately $5.8 billion and generated net cash from operations of nearly $1.5 billion. Other than this tenant concentration, management believes the current portfolio of real property is diversified by geographical location and does not contain any other significant concentration of credit risks.

SCHEDULE III - Distribution Sys

SCHEDULE III - Distribution Systems and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2014
Distribution Systems
SCHEDULE III - Distribution Systems and Accumulated Depreciation	SCHEDULE III—Distribution Systems and Accumulated Depreciation As of December 31, 2014 (dollars in thousands) Col. A Col. B Col. C Col. D Col. E Col. F Col. G Col. H Col. I Gross Initial Cost Cost Subsequent to Life on Description Encumbrances Distribution Improvements Carrying Distribution Accumulated Date of Date Land — (1) (1) (1) 32,992 — (2) (2) Buildings and improvements — (1) (1) (1) 305,559 (133,121 ) (2) (2) 3 - 40 years Poles — (1) (1) (1) 222,933 (171,927 ) (2) (2) 13 - 40 years Fiber — (1) (1) (1) 1,841,227 (582,029 ) (2) (2) 7 - 40 years Copper — (1) (1) (1) 3,430,810 (2,448,786 ) (2) (2) 7 - 40 years Conduit — (1) (1) (1) 89,200 (49,057 ) (2) (2) 13 - 47 years Construction in progress — (1) (1) (1) 33,984 — (2) (2) (1) Given the voluminous nature and variety of the Distribution Systems assets, this schedule omits columns C and D from the Schedule III presentation. (2) Because additions and improvements to the Distribution Systems are ongoing, construction and acquisition dates are not applicable. Carrying cost: Balance at beginning of period 5,737,155 Improvements 219,550 ​ ​ ​ ​ Balance at close of period 5,956,705 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation: Balance at beginning of period (3,054,154 ) Depreciation expense (343,123 ) Other activity 12,357 ​ ​ ​ ​ Balance at close of period (3,384,920 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Summary of Significant Accoun45

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Summary Of Significant Accounting Policies [Line Items]
Use of Estimates	Use of Estimates	Use of Estimates
Accounts Receivable	Accounts Receivable	Accounts Receivable
Customer List Intangible Assets	Customer List Intangible Assets	Customer List Intangible Assets
Income Taxes	Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized.	Income Taxes Deferred income taxes are recognized in accordance with guidance on accounting for income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax balances are adjusted to reflect tax rates based on currently enacted tax laws, which will be in effect in the years in which the temporary differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period of the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets unless it is more likely than not that such assets will be realized.
Revenue Recognition	Revenue Recognition	Revenue Recognition
Recently Issued Accounting Standards	Recently Issued Accounting Standards	Recently Issued Accounting Standards
Subsequent Events	Subsequent Events	Subsequent Events
Distribution Systems
Summary Of Significant Accounting Policies [Line Items]
Use of Estimates	Use of Estimates	Use of Estimates
Subsequent Events	Subsequent Events	Subsequent Events
Property, Plant and Equipment	Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when property is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results.	Property, Plant and Equipment Certain property, plant and equipment is depreciated using a group composite depreciation method. Under this method, when plant is retired, the original cost, net of salvage value, is charged against accumulated depreciation and no immediate gain or loss is recognized on the disposition of the property. For all other property, depreciation is computed using the straight-line method over the estimated useful life of the respective property, and when the property is retired or otherwise disposed of, the related cost and accumulated depreciation are written-off, with the corresponding gain or loss reflected in operating results.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets	Impairment of Long-Lived Assets

Customer List Intangible Asse46

Customer List Intangible Assets (Tables) - Consumer CLEC Business	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Finite Lived Intangible Assets [Line Items]
Schedule of Carrying Value of the Intangible Assets	The carrying value of the customer list intangible assets at each reporting period was as follows: March 31, 2015 December 31, 2014 Gross Accumulated Net Carrying Gross Accumulated Net Carrying (Thousands) Cost Amortization Value Cost Amortization Value Customer lists $ 34,501 $ 21,063 $ 13,438 $ 34,501 $ 20,049 $ 14,452	The carrying value of the customer list intangible assets at each reporting period was as follows: December 31, 2014 December 31, 2013 (Thousands) Gross Accumulated Net Gross Accumulated Net Customer lists 34,501 20,049 14,452 34,501 15,463 19,038 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of Estimated Amortization Expense	Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2016 $ 3,258 2017 2,607 2018 1,994 2019 1,384 2020 870 Thereafter 416 Total $ 10,529	Amortization expense is estimated to be as follows for the years ended December 31: Year (Thousands) 2015 3,922 2016 3,258 2017 2,607 2018 1,994 2019 1,384 Thereafter 1,287 ​ ​ ​ ​ Total 14,452 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Deferred Income Taxes (Tables)

Deferred Income Taxes (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Consumer CLEC Business
Deferred Tax Liability [Line Items]
Schedule of Components of Net Deferred Tax Liability	The significant components of the net deferred tax liability at each reporting period was as follows: (Thousands) March 31, 2015 December 31, 2014 Customer list intangible assets $ (5,111 ) $ (5,523 ) Bad debt reserve 36 40 Deferred income taxes, net $ (5,075 ) $ (5,483 ) Deferred tax assets $ 36 $ 40 Deferred tax liabilities (5,111 ) (5,523 ) Deferred income taxes, net $ (5,075 ) $ (5,483 )	The significant components of the net deferred tax liability were as follows at December 31: (Thousands) 2014 2013 Customer list intangible assets (5,523 ) (7,296 ) Bad debt reserve 40 56 ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Deferred tax assets 40 56 Deferred tax liabilities (5,523 ) (7,296 ) ​ ​ ​ ​ ​ ​ ​ Deferred income taxes, net (5,483 ) (7,240 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Property, Plant and Equipment48

Property, Plant and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Distribution Systems
Summary of Net Property, Plant and Equipment	Net property, plant and equipment consisted of the following as of each reporting period: ($ in Millions) Depreciable Lives March 31, 2015 December 31, 2014 Land $ 33.0 $ 33.0 Building and Improvements 3 - 40 years 308.4 305.5 Poles 13 - 40 years 223.4 223.0 Fiber 7 - 40 years 1,850.7 1,841.2 Copper 7 - 40 years 3,439.0 3,430.8 Conduit 13 - 47 years 89.5 89.2 Construction in progress 53.2 34.0 5,997.2 5,956.7 Less accumulated depreciation (3,466.8 ) (3,384.9 ) Net property, plant and equipment $ 2,530.4 $ 2,571.8	Net property, plant and equipment consisted of the following as of: (Millions) Depreciable December 31, December 31, Land 33.0 29.1 Building and improvements 3 - 40 years 305.5 298.3 Poles 13 - 40 years 223.0 217.1 Fiber 7 - 40 years 1,841.2 1,685.4 Copper 7 - 40 years 3,430.8 3,373.2 Conduit 13 - 47 years 89.2 89.0 Construction in progress 34.0 45.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,956.7 5,737.1 Less accumulated depreciation (3,384.9 ) (3,054.1 ) ​ ​ ​ ​ ​ ​ ​ ​ ​ Net property, plant and equipment 2,571.8 2,683.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Summary of Significant Accoun49

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consumer CLEC Business
Summary Of Significant Accounting Policies [Line Items]
Provision for doubtful accounts	$ 83,000	$ 149,000	$ 487,000	$ 610,000	$ 1,166,000
Unbilled receivables	84,000		94,000	$ 111,000
Distribution Systems
Summary Of Significant Accounting Policies [Line Items]
Gain (loss) on disposition of property	$ 0		$ 0

Customer List Intangible Asse50

Customer List Intangible Assets - Schedule of Carrying Value of the Intangible Assets (Details) - Consumer CLEC Business - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
Net Carrying Value	$ 13,438	$ 14,452	$ 19,038
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Cost	34,501	34,501	34,501
Accumulated Amortization	21,063	20,049	15,463
Net Carrying Value	$ 13,438	$ 14,452	$ 19,038

Customer List Intangible Asse51

Customer List Intangible Assets - Additional Information (Details) - Consumer CLEC Business - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Finite Lived Intangible Assets [Line Items]
Amortization	$ 1,013	$ 1,173	$ 4,586	$ 5,253	$ 5,921
Customer Lists
Finite Lived Intangible Assets [Line Items]
Amortization	$ 1,000	$ 1,200	$ 4,586	$ 5,253	$ 5,921

Customer List Intangible Asse52

Customer List Intangible Assets - Schedule of Estimated Amortization Expense (Details) - Consumer CLEC Business - USD ($) $ in Thousands	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite Lived Intangible Assets [Line Items]
Net Carrying Value		$ 13,438	$ 14,452	$ 19,038
Forecast
Finite Lived Intangible Assets [Line Items]
2,015	$ 3,258		3,922
2,016	2,607		3,258
2,017	1,994		2,607
2,018	1,384		1,994
2,019	870		1,384
Thereafter	416		1,287
Net Carrying Value	$ 10,529		$ 14,452

Deferred Income Taxes - Sched53

Deferred Income Taxes - Schedule of Components of Net Deferred Tax Liability (Details) - Consumer CLEC Business - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred Tax Liability [Line Items]
Customer list intangible assets	$ (5,111)	$ (5,523)	$ (7,296)
Bad debt reserve	36	40	56
Deferred income taxes, net	(5,075)	(5,483)	(7,240)
Deferred tax assets	36	40	56
Deferred tax liabilities	$ (5,111)	$ (5,523)	$ (7,296)

Separation from Windstream Ho54

Separation from Windstream Holdings Inc and Description of Transferred Assets (Details)	12 Months Ended
	Dec. 31, 2014
Stock Distribution | Distribution Systems | Windstream | Forecast | Minimum
Related Party Transaction [Line Items]
Percentage of stock distributed	80.10%

Property, Plant and Equipment55

Property, Plant and Equipment - Summary of Net Property, Plant and Equipment (Details) - Distribution Systems - USD ($) $ in Millions	3 Months Ended	24 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 5,997.2	$ 5,956.7	$ 5,737.1
Less accumulated depreciation	(3,466.8)	(3,384.9)	(3,054.1)
Net property, plant and equipment	2,530.4	2,571.8	2,683
Land
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	33	33	29.1
Building and Improvements
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	308.4	305.5	298.3
Poles
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	223.4	223	217.1
Fiber
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	1,850.7	1,841.2	1,685.4
Copper
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	3,439	3,430.8	3,373.2
Conduit
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	89.5	89.2	89
Construction in progress
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 53.2	$ 34	$ 45
Minimum | Building and Improvements
Property Plant And Equipment [Line Items]
Depreciable Lives	3 years	3 years
Minimum | Poles
Property Plant And Equipment [Line Items]
Depreciable Lives	13 years	13 years
Minimum | Fiber
Property Plant And Equipment [Line Items]
Depreciable Lives	7 years	7 years
Minimum | Copper
Property Plant And Equipment [Line Items]
Depreciable Lives	7 years	7 years
Minimum | Conduit
Property Plant And Equipment [Line Items]
Depreciable Lives	13 years	13 years
Maximum | Building and Improvements
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Poles
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Fiber
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Copper
Property Plant And Equipment [Line Items]
Depreciable Lives	40 years	40 years
Maximum | Conduit
Property Plant And Equipment [Line Items]
Depreciable Lives	47 years	47 years

Concentration of Credit Risks (

Concentration of Credit Risks (Details) - Distribution Systems - Windstream $ in Billions	12 Months Ended
	Dec. 31, 2014USD ($)
Concentration of Credit Risks
Revenues	$ 5.8
Cash from operations	$ 1.5

SCHEDULE III - Real Estate and

SCHEDULE III - Real Estate and Accumulated Depreciation (Details) - Distribution Systems - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	$ 5,956,705	$ 5,737,155
Accumulated Depreciation	(3,384,920)	$ (3,054,154)
Land
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	32,992
Building and Improvements
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	305,559
Accumulated Depreciation	$ (133,121)
Building and Improvements | Minimum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	3 years
Building and Improvements | Maximum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	40 years
Poles
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	$ 222,933
Accumulated Depreciation	$ (171,927)
Poles | Minimum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	13 years
Poles | Maximum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	40 years
Fiber
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	$ 1,841,227
Accumulated Depreciation	$ (582,029)
Fiber | Minimum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	7 years
Fiber | Maximum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	40 years
Copper
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	$ 3,430,810
Accumulated Depreciation	$ (2,448,786)
Copper | Minimum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	7 years
Copper | Maximum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	40 years
Conduit
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	$ 89,200
Accumulated Depreciation	$ (49,057)
Conduit | Minimum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	13 years
Conduit | Maximum
Distribution Systems and Accumulated Depreciation
Life on which Depreciation in Latest Income Statement is Computed	47 years
Construction in progress
Distribution Systems and Accumulated Depreciation
Gross Amount Carried at Close of Period	$ 33,984

SCHEDULE III - Carrying Cost an

SCHEDULE III - Carrying Cost and Accumulated Depreciation (Details) - Distribution Systems $ in Thousands	12 Months Ended
	Dec. 31, 2014USD ($)
Carrying cost:
Balance at beginning of period	$ 5,737,155
Improvements	219,550
Balance at close of period	5,956,705
Accumulated depreciation:
Balance at beginning of period	(3,054,154)
Depreciation expense	(343,123)
Other activity	12,357
Balance at close of period	$ (3,384,920)