Lumen (LUMN) 10-Q 3 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Oct. 31, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-7784
Entity Registrant Name	LUMEN TECHNOLOGIES, INC.
Entity Incorporation, State or Country Code	LA
Entity Tax Identification Number	72-0651161
Entity Address, Address Line One	100 CenturyLink Drive,
Entity Address, City or Town	Monroe,
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	71203
City Area Code	318
Local Phone Number	388-9000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,034,582,843
Entity Central Index Key	0000018926
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	LUMN
Security Exchange Name	NYSE
Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Preferred Stock Purchase Rights
Security Exchange Name	NYSE
Preferred Stock - No Trading Symbol	true

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
OPERATING REVENUE	$ 4,390	$ 4,887	$ 13,678	$ 14,840
OPERATING EXPENSES
Cost of services and products (exclusive of depreciation and amortization)	1,999	2,151	6,042	6,402
Selling, general and administrative	792	654	2,407	2,172
Gain on sale of business	(593)	0	(593)	0
Depreciation and amortization	808	951	2,443	3,142
Total operating expenses	3,006	3,756	10,299	11,716
OPERATING INCOME	1,384	1,131	3,379	3,124
OTHER (EXPENSE) INCOME
Interest expense	(363)	(377)	(1,052)	(1,150)
Other (expense) income, net	(84)	(38)	(136)	48
Total other expense, net	(447)	(415)	(1,188)	(1,102)
INCOME BEFORE INCOME TAXES	937	716	2,191	2,022
Income tax expense	359	172	670	497
NET INCOME	$ 578	$ 544	$ 1,521	$ 1,525
BASIC AND DILUTED EARNINGS PER COMMON SHARE
BASIC (in dollars per share)	$ 0.57	$ 0.51	$ 1.50	$ 1.42
DILUTED (in dollars per share)	$ 0.57	$ 0.51	$ 1.50	$ 1.41
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC (in shares)	1,013,124	1,062,084	1,011,498	1,077,106
DILUTED (in shares)	1,017,013	1,069,157	1,016,281	1,083,879

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 578	$ 544	$ 1,521	$ 1,525
Items related to employee benefit plans:
Change in net actuarial loss, net of $(8), $(69), $(25) and $(93) tax	24	214	74	290
Change in net prior service cost, net of $1, $—, $1 and $(1) tax	(1)	1	(2)	3
Reclassification of realized loss on interest rate swaps to net income, net of $—, $(5), $(5) and $(15) tax	0	16	17	47
Unrealized holding gain (loss) on interest rate swaps, net of $—, $—, $—, and $— tax	0	(1)	0	(1)
Reclassification of realized loss on foreign currency translation to gain on sale of business, net of $—, $—, $—, and $— tax	112	0	112	0
Foreign currency translation adjustment, net of $28, $13, $70 and $16 tax	(120)	(97)	(245)	(103)
Other comprehensive income (loss)	15	133	(44)	236
COMPREHENSIVE INCOME	$ 593	$ 677	$ 1,477	$ 1,761

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Change in net actuarial loss, tax	$ (8)	$ (69)	$ (25)	$ (93)
Change in net prior service cost, tax	1	0	1	(1)
Reclassification of realized loss on interest rate swaps to net income, tax	0	(5)	(5)	(15)
Unrealized holding gain (loss) on interest rate swaps, tax	0	0	0	0
Reclassification of realized loss on foreign currency translation to gain on sale of business, tax	0	0	0	0
Foreign currency translation adjustment and other, tax	$ 28	$ 13	$ 70	$ 16

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash and cash equivalents	$ 252	$ 354
Accounts receivable, less allowance of $95 and $114	1,457	1,544
Assets held for sale	6,779	8,809
Other	894	829
Total current assets	9,382	11,536
Property, plant and equipment, net of accumulated depreciation of $20,391 and $19,271	20,713	20,895
GOODWILL AND OTHER ASSETS
Goodwill	15,918	15,986
Other intangible assets, net	6,436	6,970
Other, net	2,368	2,606
Total goodwill and other assets	24,722	25,562
TOTAL ASSETS	54,817	57,993
CURRENT LIABILITIES
Current maturities of long-term debt	3,474	1,554
Accounts payable	1,009	758
Accrued expenses and other liabilities
Salaries and benefits	788	860
Income and other taxes	275	228
Current operating lease liabilities	396	385
Interest	184	278
Other	173	232
Liabilities held for sale	1,792	2,257
Current portion of deferred revenue	624	617
Total current liabilities	8,715	7,169
LONG-TERM DEBT	21,764	27,428
DEFERRED CREDITS AND OTHER LIABILITIES
Deferred income taxes, net	4,595	4,049
Benefit plan obligations, net	3,192	3,710
Other	3,974	3,797
Total deferred credits and other liabilities	11,761	11,556
COMMITMENTS AND CONTINGENCIES (Note 13)
STOCKHOLDERS' EQUITY
Preferred stock—non-redeemable, $25.00 par value, authorized 2,000 and 2,000 shares, issued and outstanding 7 and 7 shares	0	0
Common stock, $1.00 par value, authorized 2,200,000 and 2,200,000 shares, issued and outstanding 1,034,758 and 1,023,512 shares	1,035	1,024
Additional paid-in capital	18,221	18,972
Accumulated other comprehensive loss	(2,202)	(2,158)
Accumulated deficit	(4,477)	(5,998)
Total stockholders' equity	12,577	11,840
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 54,817	$ 57,993

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 95	$ 114
Accumulated depreciation	$ 20,391	$ 19,271
Preferred stock-non-redeemable, par value (in dollars per share)	$ 25	$ 25
Preferred stock-non-redeemable, shares authorized (in shares)	2,000	2,000
Preferred stock-non-redeemable, shares issued (in shares)	7	7
Preferred stock-non-redeemable, shares outstanding (in shares)	7	7
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	2,200,000	2,200,000
Common stock, shares issued (in shares)	1,034,758	1,023,512
Common stock, shares outstanding (in shares)	1,034,758	1,023,512

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)
OPERATING ACTIVITIES
Net income	$ 578	$ 1,521	$ 1,525
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		2,443	3,142
Gain on sale of business	(593)	(593)	0
Deferred income taxes		618	431
Provision for uncollectible accounts		99	80
Net gain on early retirement of debt		(9)	(8)
Unrealized loss on investments		197	9
Stock-based compensation	23	71	89
Changes in current assets and liabilities:
Accounts receivable		(27)	20
Accounts payable		45	(240)
Accrued income and other taxes		25	7
Other current assets and liabilities, net		(323)	(263)
Retirement benefits		(440)	(126)
Changes in other noncurrent assets and liabilities, net		141	207
Other, net		126	21
Net cash provided by operating activities		3,894	4,894
INVESTING ACTIVITIES
Capital expenditures		(2,183)	(2,052)
Proceeds from sale of business		2,707	0
Proceeds from sale of property, plant and equipment, and other assets		67	90
Other, net		3	13
Net cash provided by (used in) investing activities		594	(1,949)
FINANCING ACTIVITIES
Net proceeds from issuance of long-term debt		0	1,881
Payments of long-term debt		(3,899)	(2,604)
Net proceeds from (payments on) revolving line of credit		80	(150)
Dividends paid		(780)	(834)
Repurchases of common stock		0	(909)
Other, net		(33)	(52)
Net cash used in financing activities		(4,632)	(2,668)
Net (decrease) increase in cash, cash equivalents and restricted cash		(144)	277
Cash, cash equivalents and restricted cash at beginning of period		409	427
Cash, cash equivalents and restricted cash at end of period	265	265	704
Supplemental cash flow information:
Income taxes paid, net		(58)	(102)
Interest paid (net of capitalized interest of $48 and $39)		(1,092)	(1,144)
Supplemental noncash information regarding investing activities:
Sale of property, plant and equipment in exchange for note receivable		0	56
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	252	252	635
Cash and cash equivalents included in Assets held for sale	0	0	39
Restricted cash included in Other current assets	1	1	2
Restricted cash included in Other, net noncurrent assets	12	12	28
Total	$ 265	$ 265	$ 704

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Statement of Cash Flows [Abstract]
Capitalized interest	$ 48	$ 39

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Millions	Total	COMMON STOCK	ADDITIONAL PAID-IN CAPITAL	ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED DEFICIT
Balance at beginning of period at Dec. 31, 2020		$ 1,097	$ 20,909	$ (2,813)	$ (8,031)
Increase (Decrease) in Stockholders' Equity
Issuance of common stock through incentive and benefit plans		8
Repurchases of common stock		(74)	(880)
Shares withheld to satisfy tax withholdings			(44)
Stock-based compensation			89
Dividends declared			(839)
Other comprehensive income (loss)	$ 236			236
Net income	1,525				1,525
Balance at end of period at Sep. 30, 2021	$ 11,183	1,031	19,235	(2,577)	(6,506)
Increase (Decrease) in Stockholders' Equity
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.75
Balance at beginning of period at Jun. 30, 2021		1,105	20,361	(2,710)	(7,050)
Increase (Decrease) in Stockholders' Equity
Issuance of common stock through incentive and benefit plans		0
Repurchases of common stock		(74)	(880)
Shares withheld to satisfy tax withholdings			(2)
Stock-based compensation			25
Dividends declared			(269)
Other comprehensive income (loss)	$ 133			133
Net income	544				544
Balance at end of period at Sep. 30, 2021	$ 11,183	1,031	19,235	(2,577)	(6,506)
Increase (Decrease) in Stockholders' Equity
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.25
Balance at beginning of period at Dec. 31, 2021	$ 11,840	1,024	18,972	(2,158)	(5,998)
Increase (Decrease) in Stockholders' Equity
Issuance of common stock through incentive and benefit plans		11
Repurchases of common stock		0	0
Shares withheld to satisfy tax withholdings			(30)
Stock-based compensation			71
Dividends declared			(792)
Other comprehensive income (loss)	(44)			(44)
Net income	1,521				1,521
Balance at end of period at Sep. 30, 2022	$ 12,577	1,035	18,221	(2,202)	(4,477)
Increase (Decrease) in Stockholders' Equity
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.75
Balance at beginning of period at Jun. 30, 2022		1,032	18,459	(2,217)	(5,055)
Increase (Decrease) in Stockholders' Equity
Issuance of common stock through incentive and benefit plans		3
Repurchases of common stock		0	0
Shares withheld to satisfy tax withholdings			(1)
Stock-based compensation			23
Dividends declared			(260)
Other comprehensive income (loss)	$ 15			15
Net income	578				578
Balance at end of period at Sep. 30, 2022	$ 12,577	$ 1,035	$ 18,221	$ (2,202)	$ (4,477)
Increase (Decrease) in Stockholders' Equity
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.25

Background

Background	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background	Background General We are an international facilities-based technology and communications company engaged primarily in providing a broad array of integrated products and services to our business and mass markets customers. Our specific products and services are detailed in Note 4—Revenue Recognition. Basis of Presentation Our consolidated balance sheet as of December 31, 2021, which was derived from our audited consolidated financial statements, and our unaudited interim consolidated financial statements provided herein have been prepared in accordance with the instructions for Form 10-Q. Certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") have been condensed or omitted pursuant to rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). However, in our opinion, the disclosures made therein are adequate to make the information presented not misleading. We believe these consolidated financial statements include all normal recurring adjustments necessary to fairly present the results for the interim periods. The consolidated results of operations and cash flows for the first nine months of the year are not necessarily indicative of the consolidated results of operations and cash flows that might be expected for the entire year. These consolidated financial statements and the accompanying notes should be read in conjunction with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021. The accompanying consolidated financial statements include our accounts and the accounts of our subsidiaries in which we have a controlling interest. Intercompany amounts and transactions with our consolidated subsidiaries have been eliminated. To simplify the overall presentation of our consolidated financial statements, we report immaterial amounts attributable to noncontrolling interests in certain of our subsidiaries as follows: (i) income attributable to noncontrolling interests in other (expense) income, net, (ii) equity attributable to noncontrolling interests in additional paid-in capital and (iii) cash flows attributable to noncontrolling interests in other, net financing activities. We reclassified certain prior period amounts to conform to the current period presentation, including the recategorization of our Mass Markets revenue by product category in our segment reporting. See Note 12—Segment Information for additional information. These changes had no impact on total operating revenue, total operating expenses or net income for any period. Operating lease assets are included in other, net under goodwill and other assets on our consolidated balance sheets. Noncurrent operating lease liabilities are included in other under deferred credits and other liabilities on our consolidated balance sheets. There were no book overdrafts included in accounts payable at September 30, 2022 or December 31, 2021. Summary of Significant Accounting Policies Refer to the significant accounting policies described in Note 1— Background and Summary of Significant Accounting Policies to the consolidated financial statements and accompanying notes in Part II, Item 8 of our Annual Report on Form 10-K for the year ended December 31, 2021. Recently Adopted Accounting Pronouncements Government Assistance On January 1, 2022, we adopted Accounting Standards Update ("ASU") 2021-10, " Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance ” (“ASU 2020-10”). This ASU increases transparency in financial reporting by requiring business entities to disclose information about certain types of government assistance they receive. The ASU only impacts annual financial statement note disclosures. Therefore, the adoption of ASU 2021-10 did not have a material impact to our consolidated financial statements. Leases On January 1, 2022, we adopted ASU 2021-05, “ Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments ” (“ASU 2021-05”). This ASU (i) amends the lease classification requirements for lessors to align them with practice under ASC Topic 840, (ii) provides criteria for lessors to classify and account for a lease with variable lease payments that do not depend on a reference index or a rate as an operating lease; and (iii) provides guidance with respect to net investments by lessors under operating leases and other related topics. The adoption of ASU 2021-05 did not have a material impact to our consolidated financial statements. Debt On January 1, 2021, we adopted ASU 2020-09, “ Debt (Topic 470) Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 ” (“ASU 2020-09”). This ASU amends and supersedes various SEC guidance to reflect SEC Release No. 33-10762, which includes amendments to the financial disclosure requirements applicable to registered debt offerings that include credit enhancements, such as subsidiary guarantees. The adoption of ASU 2020-09 did not have a material impact to our consolidated financial statements. Investments On January 1, 2021, we adopted ASU 2020-01, “ Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) ” ("ASU 2020-01”). This ASU, among other things, clarifies that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under Topic 323, Investments - Equity Method and Joint Ventures, for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. As of September 30, 2022, we determined there was no application or discontinuation of the equity method during the reporting periods covered by this report. The adoption of ASU 2020-01 did not have a material impact to our consolidated financial statements. Income Taxes On January 1, 2021, we adopted ASU 2019-12, “ Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” (“ASU 2019-12”). This ASU removes certain exceptions for investments, intra-period allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. The adoption of ASU 2019-12 did not have a material impact to our consolidated financial statements. Recently Issued Accounting Pronouncements In September 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-04, “Liabilities-Supplier Finance Program (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations ” (“ASU 2022-04”). These amendments require that a company that uses a supplier finance program in connection with the purchase of goods or services disclose sufficient information about the program to allow a user of financial statements to understand the program’s nature, program activity during the period, changes from period to period and potential magnitude of program transactions. ASU 2022-04 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we are reviewing our supplier finance agreements to determine the impact to disclosures in our consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, “ Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions ” (“ASU 2022-03”). These amendments clarify that a contractual restriction on the sales of an investment in equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2022-03 to have an impact to our consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, “ Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings (“TDR”) and Vintage Disclosures ” (“ASU 2022-02”). These amendments eliminate the TDR recognition and measurement guidance, enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. ASU 2022-02 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2022-02 to have an impact to our consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, “ Derivatives and Hedging (Topic 815): Fair Value Hedging-Portfolio Layer Method ” (ASU 2022-01). The ASU expands the current single-layer method to allow multiple hedged layers of a single closed portfolio under the method. ASU 2022-01 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2022-01 to have an impact to our consolidated financial statements. In October 2021, the FASB issued ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” (“ASU 2021-08”), which requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. ASU 2021-08 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2021-08 to have an impact to our consolidated financial statements. In January 2021, the FASB issued ASU 2021-01, " Reference Rate Reform (Topic 848): Scope" ("ASU 2021-01"), which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the discounting transition. ASU 2021-01 also amends the expedients and exceptions in Topic 848 to capture the incremental consequences of the scope clarification and to tailor the existing guidance to derivative instruments affected by the discounting transition. These amendments may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. ASU 2021-01 provides optional expedients for a limited time to ease the potential burden in accounting for reference rate reform. Based on our review of our key material contracts through September 30, 2022, ASU 2021-01 does not have a material impact to our consolidated financial statements.

Recently Completed Divestitures

Recently Completed Divestitures of the Latin American and ILEC Businesses	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Recently Completed Divestitures of the Latin American and ILEC Businesses	Recently Completed Divestitures of the Latin American and ILEC Businesses Latin American Business On August 1, 2022, affiliates of Level 3 Parent, LLC, an indirect wholly-owned subsidiary of Lumen Technologies, Inc., sold Lumen’s Latin American business pursuant to a definitive agreement dated July 25, 2021 for pre-tax cash proceeds of approximately $2.7 billion, subject to certain post-closing adjustments. During both the three and nine months ended September 30, 2022, we recorded a $593 million pre-tax gain on disposal associated with the sale of our Latin American business. This gain is reflected as operating income within the consolidated statements of operations. In connection with the sale, we entered into a transition services agreement under which we will provide to the purchaser various support services. In addition, Lumen and the purchaser entered into commercial agreements whereby they will provide each other various network and other commercial services. In addition, we agreed to indemnify the purchaser for certain matters for which future cash payments by Lumen could be required. Lumen has estimated the fair value of these indemnifications to be $86 million, which is included in other long-term liabilities in our consolidated balance sheet and has reduced our gain on the sale accordingly. The Latin American business was included in our continuing operations and classified as assets and liabilities held for sale on our consolidated balance sheets through the closing of the transaction on August 1, 2022. As a result of closing the transaction, we derecognized net assets of $1.9 billion, primarily made up of property, plant and equipment, net of accumulated depreciation, of $1.7 billion, goodwill of $245 million, other intangible assets, net of accumulated amortization, of $140 million, and deferred income tax liabilities, net, of $154 million. ILEC Business On October 3, 2022, we and certain of our affiliates closed the sale of our incumbent local exchange ("ILEC") business primarily conducted within 20 Midwestern and Southeastern states pursuant to a definitive agreement dated August 3, 2021, as amended and supplemented to date. See Note 17—Subsequent Events for additional information regarding this divestiture. In the accompanying consolidated balance sheet as of September 30, 2022, the assets and liabilities of our ILEC business are classified as held for sale and are measured at the lower of (i) the carrying value of the disposal group and (ii) the fair value of the disposal group, less costs to sell. Effective with the designation of the ILEC business as held for sale on August 3, 2021, we suspended recording depreciation of property, plant and equipment and amortization of finite-lived intangible assets and right-of-use assets while these assets are classified as held for sale. We estimate that we would have recorded an additional $114 million and $350 million of depreciation, intangible amortization, and amortization of right-of-use assets for the three and nine months ended September 30, 2022, respectively, and an additional $81 million of depreciation, intangible amortization, and amortization of right-of-use assets for the three and nine months ended September 30, 2021 if the ILEC business did not meet the held for sale criteria. The principal components of the held for sale assets and liabilities of the ILEC business as of the dates below are as follows: September 30, 2022 December 31, 2021 ILEC Business (Dollars in millions) Assets held for sale (1) Cash and cash equivalents $ — 1 Accounts receivable, less allowance of $19 and $21 195 227 Other current assets 52 45 Property, plant and equipment, net accumulated depreciation of $8,170 and $8,303 3,651 3,491 Goodwill (2) 2,581 2,615 Other intangible assets, net 158 158 Other non-current assets 38 38 Total assets held for sale $ 6,675 6,575 Liabilities held for sale (1) Accounts payable $ 56 64 Salaries and benefits 32 25 Income and other taxes 30 24 Interest 38 10 Current portion of deferred revenue 87 90 Other current liabilities 47 35 Long-term debt, net of discounts (3) 1,400 1,377 Pension and other post-retirement benefits (4) 27 56 Other non-current liabilities 71 141 Total liabilities held for sale $ 1,788 1,822 ______________________________________________________________________ (1) As a result of the above-described sale of our Latin American business on August 1, 2022, this table excludes $2.2 billion of assets and $435 million of liabilities relating to the Latin American business. The net assets of the Latin American business were classified as held for sale on our accompanying balance sheet as of December 31, 2021. (2) The assignment of goodwill was based on the relative fair value of the applicable reporting units prior to being classified as held for sale. (3) Long-term debt, net of discounts, as of September 30, 2022 and December 31, 2021 includes (i) $1.4 billion aggregate principal amount of 7.995% Embarq senior notes maturing in 2036, (ii) $114 million and $117 million of related unamortized discounts, respectively, and (iii) $76 million and $57 million of long-term finance lease obligations, respectively. (4) Excludes pension obligation of approximately $2.5 billion for the ILEC business as of both September 30, 2022 and December 31, 2021, which we transferred to the purchaser of the ILEC business upon closing. As of January 1, 2022, we spun off a new pension plan (the "Lumen Pension Plan") in anticipation of this transfer. Along with the transfer of the $2.5 billion pension benefit obligation, we allocated $2.2 billion of assets to the new plan in January 2022 and contributed $319 million of additional cash to the new plan's trust in September 2022 to fully fund the pension plan. See Note 8—Employee Benefits for additional information. As a result of our evaluation of the recoverability of the carrying value of the ILEC assets and liabilities held for sale relative to the agreed upon sales price, adjusted for costs to sell, we did not record any estimated loss on disposal during the nine months ended September 30, 2022. For information on the October 3, 2022 disposal of the ILEC business, see Note 17—Subsequent Events. Other We do not believe either of these divestitures represent a strategic shift for Lumen. Therefore, neither of the divested businesses meet the criteria to be classified as a discontinued operation. As a result, we continued to report our operating results for the Latin American and ILEC businesses (the "disposal groups") in our consolidated operating results through their disposal dates of August 1, 2022 and October 3, 2022, respectively (see Note 17—Subsequent Events for additional information regarding the close of the sale of the ILEC business). The pre-tax net income of the ILEC business is estimated to be as follows in the tables below: ILEC business pre-tax net income 2022 2021 (Dollars in millions) Three Months Ended September 30, $ 164 234 Nine Months Ended September 30, $ 576 528

Goodwill, Customer Relationship

Goodwill, Customer Relationships and Other Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Customer Relationships and Other Intangible Assets	Goodwill, Customer Relationships and Other Intangible Assets Goodwill, customer relationships and other intangible assets consisted of the following: September 30, 2022 December 31, 2021 (Dollars in millions) Goodwill $ 15,918 15,986 Indefinite-lived intangible assets $ 9 9 Other intangible assets subject to amortization: Customer relationships, less accumulated amortization of $3,579 and $11,740 (1) 4,822 5,365 Capitalized software, less accumulated amortization of $3,832 and $3,624 1,498 1,459 Trade names, patents and other, less accumulated amortization of $183 and $160 107 137 Total other intangible assets, net $ 6,436 6,970 ______________________________________________________________________ (1) Certain customer relationships with a gross carrying value of $8.7 billion became fully amortized during 2021 and were retired during the first quarter of 2022. As of September 30, 2022, the gross carrying amount of goodwill, customer relationships, indefinite-lived and other intangible assets was $29.9 billion. Our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired. We assess our goodwill and other indefinite-lived intangible assets for impairment annually, or, under certain circumstances, more frequently, such as when events or changes in circumstances indicate there may be impairment. We are required to write down the value of goodwill only when our assessment determines the carrying value of equity of any of our reporting units exceeds its fair value. Our annual impairment assessment date for goodwill is October 31, at which date we assess our reporting units. Our annual impairment assessment date for indefinite-lived intangible assets other than goodwill is December 31. Our reporting units are not discrete legal entities with discrete full financial statements. Our assets and liabilities are employed in and relate to the operations of multiple reporting units. For each reporting unit, we compare its estimated fair value of equity to its carrying value of equity that we assign to the reporting unit. If the estimated fair value of the reporting unit is greater than the carrying value, we conclude that no impairment exists. If the estimated fair value of the reporting unit is less than the carrying value, we record a non-cash impairment equal to the excess amount. Depending on the facts and circumstances, we typically estimate the fair value of our reporting units by considering either or both of (i) a discounted cash flow method, which is based on the present value of projected cash flows over a discrete projection period and a terminal value, which is based on the expected normalized cash flows of the reporting units following the discrete projection period, and (ii) a market approach, which includes the use of market multiples of publicly-traded companies whose services are comparable to ours . The following table shows the rollforward of goodwill assigned to our reportable segments from December 31, 2021 through September 30, 2022: Business Mass Markets Total (Dollars in millions) As of December 31, 2021 (1)(2) $ 11,235 4,751 15,986 Effect of foreign currency exchange rate change and other (68) — (68) As of September 30, 2022 (1)(3) $ 11,167 4,751 15,918 ______________________________________________________________________ (1) Goodwill at September 30, 2022 and December 31, 2021 is net of accumulated impairment losses of $7.7 billion. (2) As of December 31, 2021 these amounts excluded $2.9 billion of goodwill classified as held for sale primarily related to the August 1, 2022 divestiture of the Latin American business and the October 3, 2022 divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for additional information. (3) As of September 30, 2022 these amounts excluded $2.6 billion of goodwill classified as held for sale related to the October 3, 2022 divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses and Note 17—Subsequent Events for additional information. We report our results within two segments: Business and Mass Markets. See Note 12—Segment Information for more information on these segments and the underlying sales channels. As of September 30, 2022, we have four reporting units for goodwill impairment testing, which are (i) Mass Markets, (ii) North America Business (iii) Europe, Middle East and Africa region, and (iv) Asia Pacific region. Prior to its August 1, 2022 divestiture, the Latin American region was also considered to be a reporting unit. Total amortization expense for finite-lived intangible assets for the three months ended September 30, 2022 and 2021 totaled $279 million and $306 million, respectively, and for the nine months ended September 30, 2022 and 2021, totaled $830 million and $1.0 billion, respectively. We estimate that total amortization expense for finite-lived intangible assets for the years ending December 31, 2022 through 2026 will be as provided in the table below. The amounts presented in the table below do not include future amortization expense for intangible assets of the ILEC business that was classified as held for sale on September 30, 2022 and sold on October 3, 2022. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for more information. (Dollars in millions) 2022 (remaining three months) $ 261 2023 978 2024 906 2025 839 2026 762

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Product and Service Categories We categorize our products and services revenue among the following categories for the Business segment: • Compute and Application Services , which include our Edge Cloud services, IT solutions, Unified Communications and Collaboration ("UC&C"), data center, content delivery network ("CDN") and managed security services; • IP and Data Services , which include Ethernet, IP, and VPN data networks, including software-defined wide area networks ("SD WAN") based services, Dynamic Connections and Hyper WAN; • Fiber Infrastructure Services , which include dark fiber, optical services and equipment; and • Voice and Other , which include Time Division Multiplexing ("TDM") voice, private line and other legacy services. Since the first quarter of 2022, we have categorized our products and services revenue among the following categories for the Mass Markets segment: • Fiber Broadband , which includes high speed fiber-based broadband services to residential and small business customers; • Other Broadband , which primarily includes lower speed copper-based broadband services to residential and small business customers; and • Voice and Other, which includes revenues from (i) providing local and long-distance services, professional services, and other ancillary services, and (ii) federal broadband and state support payments. Reconciliation of Total Revenue to Revenue from Contracts with Customers The following tables provide total revenue by segment, sales channel and product category. They also provide the amount of revenue that is not subject to ASC 606, " Revenue from Contracts with Customers " ("ASC 606"), but is instead governed by other accounting standards. The amounts in the tables below include the Latin American business revenues prior to it being sold on August 1, 2022. Three Months Ended September 30, 2022 Three Months Ended September 30, 2021 Total Revenue Adjustments for Non-ASC 606 revenue (1) Total revenue from Contracts with Customers Total Revenue Adjustments for Non-ASC 606 revenue (1) Total revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 154 (47) 107 183 (71) 112 IP and Data Services 350 — 350 431 — 431 Fiber Infrastructure 199 (33) 166 231 (33) 198 Voice and Other 150 — 150 182 — 182 Total IGAM Revenue 853 (80) 773 1,027 (104) 923 Large Enterprise Compute and Application Services 148 (16) 132 172 (15) 157 IP and Data Services 378 — 378 394 — 394 Fiber Infrastructure 117 (11) 106 143 (11) 132 Voice and Other 201 — 201 233 — 233 Total Large Enterprise Revenue 844 (27) 817 942 (26) 916 Mid-Market Enterprise Compute and Application Services 35 (7) 28 30 (8) 22 IP and Data Services 406 (1) 405 421 (1) 420 Fiber Infrastructure 49 (2) 47 50 (2) 48 Voice and Other 128 — 128 147 — 147 Total Mid-Market Enterprise Revenue 618 (10) 608 648 (11) 637 Wholesale Compute and Application Services 62 (39) 23 46 (39) 7 IP and Data Services 283 — 283 297 — 297 Fiber Infrastructure 165 (28) 137 154 (30) 124 Voice and Other 392 (62) 330 394 (63) 331 Total Wholesale Revenue 902 (129) 773 891 (132) 759 Business Segment by Product Category Compute and Application Services 399 (109) 290 431 (133) 298 IP and Data Services 1,417 (1) 1,416 1,543 (1) 1,542 Fiber Infrastructure 530 (74) 456 578 (76) 502 Voice and Other 871 (62) 809 956 (63) 893 Total Business Segment Revenue 3,217 (246) 2,971 3,508 (273) 3,235 Mass Markets Segment by Product Category Fiber Broadband 160 (4) 156 135 — 135 Other Broadband 580 (55) 525 619 (56) 563 Voice and Other 433 (26) 407 625 (143) 482 Total Mass Markets Revenue 1,173 (85) 1,088 1,379 (199) 1,180 Total Revenue $ 4,390 (331) 4,059 4,887 (472) 4,415 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Total revenue Adjustments for non-ASC 606 revenue (1) Total revenue from contracts with customers Total revenue Adjustments for non-ASC 606 revenue (1) Total revenue from contracts with customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 521 (191) 330 547 (210) 337 IP and Data Services 1,190 — 1,190 1,287 — 1,287 Fiber Infrastructure 642 (102) 540 665 (95) 570 Voice and Other 495 — 495 559 — 559 Total IGAM Revenue 2,848 (293) 2,555 3,058 (305) 2,753 Large Enterprise Compute and Application Services 473 (45) 428 515 (45) 470 IP and Data Services 1,151 — 1,151 1,192 — 1,192 Fiber Infrastructure 359 (35) 324 403 (38) 365 Voice and Other 622 — 622 730 — 730 Total Large Enterprise Revenue 2,605 (80) 2,525 2,840 (83) 2,757 Mid-Market Enterprise Compute and Application Services 102 (21) 81 94 (25) 69 IP and Data Services 1,229 (3) 1,226 1,291 (4) 1,287 Fiber Infrastructure 148 (6) 142 156 (6) 150 Voice and Other 401 — 401 461 — 461 Total Mid-Market Enterprise Revenue 1,880 (30) 1,850 2,002 (35) 1,967 Wholesale Compute and Application Services 183 (118) 65 141 (120) 21 IP and Data Services 864 — 864 900 — 900 Fiber Infrastructure 480 (84) 396 463 (89) 374 Voice and Other 1,174 (189) 985 1,221 (188) 1,033 Total Wholesale Revenue 2,701 (391) 2,310 2,725 (397) 2,328 Business Segment by Product Category Compute and Application Services 1,279 (375) 904 1,297 (400) 897 IP and Data Services 4,434 (3) 4,431 4,670 (4) 4,666 Fiber Infrastructure 1,629 (227) 1,402 1,687 (228) 1,459 Voice and Other 2,692 (189) 2,503 2,971 (188) 2,783 Total Business Segment Revenue 10,034 (794) 9,240 10,625 (820) 9,805 Mass Markets Segment by Product Category Fiber Broadband 456 (14) 442 387 — 387 Other Broadband 1,786 (166) 1,620 1,899 (166) 1,733 Voice and Other 1,402 (125) 1,277 1,929 (431) 1,498 Total Mass Markets Revenue 3,644 (305) 3,339 4,215 (597) 3,618 Total Revenue $ 13,678 (1,099) 12,579 14,840 (1,417) 13,423 _____________________________________________________________________ (1) Includes regulatory revenue and lease revenue not within the scope of ASC 606. Operating Lease Income Lumen Technologies leases various dark fiber, office facilities, colocation facilities, switching facilities, other network sites and service equipment to third parties under operating leases. Lease and sublease income are included in operating revenue in our consolidated statements of operations. For the three months ended September 30, 2022 and 2021, our gross rental income was $307 million and $329 million, respectively, which represents approximately 7% of our operating revenue for both the three months ended September 30, 2022 and 2021. For the nine months ended September 30, 2022, and 2021, our gross rental income was $978 million and $988 million, respectively, which represents approximately 7% of our operating revenue for both the nine months ended September 30, 2022 and 2021. Customer Receivables and Contract Balances The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of September 30, 2022 and December 31, 2021: September 30, 2022 December 31, 2021 (Dollars in millions) Customer receivables (1) $ 1,407 1,493 Contract assets (2) 56 73 Contract liabilities (3) 714 680 ______________________________________________________________________ (1) Reflects gross customer receivables of $1.5 billion and $1.6 billion, net of allowance for credit losses of $84 million and $102 million, at September 30, 2022 and December 31, 2021, respectively. These amounts exclude customer receivables, net, classified as held for sale of $175 million at September 30, 2022 (related to the ILEC business) and $288 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (2) These amounts exclude contract assets classified as held for sale of $7 million at September 30, 2022 (related to the ILEC business) and $9 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (3) These amounts exclude contract liabilities classified as held for sale of $76 million at September 30, 2022 (related to the ILEC business) and $161 million at December 31, 2021 (related to both the Latin American business and the ILEC business). Contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future. We defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer. Contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one Performance Obligations As of September 30, 2022, we expect to recognize approximately $5.9 billion of revenue in the future related to performance obligations associated with existing customer contracts that are partially or wholly unsatisfied. We expect to recognize approximately 69% of this revenue through 2024, with the balance recognized thereafter. These amounts exclude (i) the value of unsatisfied performance obligations for contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed (for example, uncommitted usage or non-recurring charges associated with professional or technical services to be completed), (ii) contracts that are classified as leasing arrangements or government assistance that are not subject to ASC 606, and (iii) the value of unsatisfied performance obligations for contracts which relate to our recently completed divestitures. Contract Costs The following tables provide changes in our contract acquisition costs and fulfillment costs: Three Months Ended September 30, 2022 Three Months Ended September 30, 2021 Acquisition Costs Fulfillment Costs Acquisition Costs Fulfillment Costs (Dollars in millions) (Dollars in millions) Beginning of period balance (1) $ 208 188 271 217 Costs incurred 45 38 43 37 Amortization (49) (35) (51) (37) Change in contract costs held for sale 3 (2) (35) (31) End of period balance (2) $ 207 189 228 186 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Acquisition Costs Fulfillment Costs Acquisition Costs Fulfillment Costs (Dollars in millions) (Dollars in millions) Beginning of period balance (3) $ 222 186 289 216 Costs incurred 129 119 132 112 Amortization (150) (113) (158) (111) Change in contract costs held for sale 6 (3) (35) (31) End of period balance (2) $ 207 189 228 186 ______________________________________________________________________ (1) Beginning of period balance for the three months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $31 million and $33 million, respectively (related to both the Latin American business and the ILEC business). (2) Ending of period balance for the three and nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $28 million and $35 million, respectively, related to the ILEC business. Ending of period balance for the three and nine months ended September 30, 2021 excludes acquisition costs and fulfillment costs classified as held for sale of $35 million and $31 million, respectively (related to both the Latin American business and the ILEC business). (3) Beginning of period balance for the nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $34 million and $32 million, respectively (related to both the Latin American business and the ILEC business). Acquisition costs include commission fees paid to employees as a result of obtaining contracts. Fulfillment costs include third party and internal costs associated with the provision, installation and activation of services to customers, including labor and materials consumed for these activities. Deferred acquisition and fulfillment costs are amortized based on the transfer of services on a straight-line basis over the average contract life of approximately 32 months for mass markets customers and 30 months for business customers. Amortized fulfillment costs are included in cost of services and products and amortized acquisition costs are included in selling, general and administrative expenses in our consolidated statements of operations. The amount of these deferred costs that are anticipated to be amortized in the next 12 months are included in other current assets on our consolidated balance sheets. The amount of deferred costs expected to be amortized beyond the next twelve months is included in other non-current assets on our consolidated balance sheets. Deferred acquisition and fulfillment costs are assessed for impairment on a quarterly basis.

Credit Losses on Financial Inst

Credit Losses on Financial Instruments	9 Months Ended
	Sep. 30, 2022
Credit Loss [Abstract]
Credit Losses on Financial Instruments	Credit Losses on Financial Instruments To assess our expected credit losses on financial instruments, we aggregate financial assets with similar risk characteristics to monitor their credit quality or deterioration over the life of such assets. We periodically monitor certain risk characteristics within our aggregated financial assets and revise their composition accordingly, to the extent internal and external risk factors change. We separately evaluate financial assets that do not share risk characteristics with other financial assets. Our financial assets measured at amortized cost primarily consist of accounts receivable. We use a loss rate method to estimate our allowance for credit losses. Our determination of the current expected credit loss rate begins with our review of historical loss experience as a percentage of accounts receivable. We measure our historical loss period based on the average days to recognize accounts receivable as credit losses. When asset specific characteristics and current conditions change from those in the historical period, due to changes in our credit and collections strategy, certain classes of aged balances, or credit loss and recovery policies, we perform a qualitative and quantitative assessment to adjust our historical loss rate. We use regression analysis to develop an expected loss rate using historical experience and economic data over a forecast period. We measure our forecast period based on the average days to collect payment on billed accounts receivable. To determine our current allowance for credit losses, we combine the historical and expected credit loss rates and apply them to our period end accounts receivable. If there is an unexpected deterioration of a customer's financial condition or an unexpected change in economic conditions, including macroeconomic events, we assess the need to adjust the allowance for credit losses. Any such resulting adjustments would affect earnings in the period that adjustments are made. The assessment of the correlation between historical observed default rates, current conditions and forecasted economic conditions requires judgment. Alternative interpretations of these factors could have resulted in different conclusions regarding our allowance for credit losses. The amount of credit loss is sensitive to changes in circumstances and forecasted economic conditions. Our historical credit loss experience, current conditions and forecast of economic conditions may also not be representative of the customers' actual default experience in the future, and we may use methodologies that differ from those used by other companies. The following table presents the activity of our allowance for credit losses by accounts receivable portfolio for the nine months ended September 30, 2022: Business Mass Markets Total (Dollars in millions) As of December 31, 2021 (1) $ 88 26 114 Provision for expected losses 19 80 99 Write-offs charged against the allowance (47) (88) (135) Recoveries collected 9 5 14 Foreign currency exchange rate change adjustment 1 — 1 Change in allowance in assets held for sale (1) 3 2 Ending balance at September 30, 2022 (2) $ 69 26 95 ______________________________________________________________________ (1) As of December 31, 2021, these amounts excluded a $24 million allowance for credit losses classified as held for sale related to the August 1, 2022 divestiture of the Latin American business and the divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses. (2) As of September 30, 2022, these amounts excluded a $19 million allowance for credit losses classified as held for sale related to the divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses.

Long-Term Debt and Credit Facil

Long-Term Debt and Credit Facilities	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Long-Term Debt and Credit Facilities	Long-Term Debt and Credit Facilities The following table reflects the consolidated long-term debt of Lumen Technologies, Inc. and its subsidiaries as of the dates indicated below, including unamortized discounts and premiums unamortized debt issuance costs: Interest Rates (1) Maturities (1) September 30, 2022 December 31, 2021 (Dollars in millions) Senior Secured Debt: (2) Lumen Technologies, Inc. Revolving Credit Facility (3) LIBOR + 2.00% 2025 $ 280 200 Term Loan A (4) LIBOR + 2.00% 2025 1,006 1,050 Term Loan A-1 (4) LIBOR + 2.00% 2025 287 300 Term Loan B (5) LIBOR + 2.25% 2027 4,863 4,900 Senior notes 4.000% 2027 1,250 1,250 Subsidiaries: Level 3 Financing, Inc. Tranche B 2027 Term Loan (6) LIBOR + 1.75% 2027 2,411 3,111 Senior notes 3.400% - 3.875% 2027 - 2029 1,500 1,500 Embarq Corporation subsidiaries First mortgage bonds 7.125% - 8.375% 2023 - 2025 137 138 Senior Notes and Other Debt: (7) Lumen Technologies, Inc. Senior notes 4.500% - 7.650% 2023 - 2042 6,985 8,414 Subsidiaries: Level 3 Financing, Inc. Senior notes 3.625% - 4.625% 2027 - 2029 3,940 5,515 Qwest Corporation Senior notes 6.500% - 7.750% 2025 - 2057 1,986 1,986 Term loan (8) LIBOR + 2.00% 2027 215 215 Qwest Capital Funding, Inc. Senior notes 6.875% - 7.750% 2028 - 2031 255 255 Finance lease and other obligations Various Various 324 347 Unamortized (discounts) premiums, net (8) 21 Unamortized debt issuance costs (193) (220) Total long-term debt 25,238 28,982 Less current maturities (3,474) (1,554) Long-term debt, excluding current maturities $ 21,764 27,428 ______________________________________________________________________ (1) As of September 30, 2022. (2) See Note 7—Long-Term Debt and Credit Facilities in our Annual Report on Form 10-K for the year ended December 31, 2021 for a description of certain parent or subsidiary guarantees and liens securing this debt. (3) The Revolving Credit Facility had interest rates of 5.080% and 2.103% as of September 30, 2022 and December 31, 2021, respectively. (4) Term Loans A and A-1 had interest rates of 5.115% and 2.104% as of September 30, 2022 and December 31, 2021, respectively. (5) Term Loan B had interest rates of 5.365% and 2.354% as of September 30, 2022 and December 31, 2021, respectively. (6) The Level 3 Tranche B 2027 Term Loan had interest rates of 4.865% and 1.854% as of September 30, 2022 and December 31, 2021, respectively. (7) The table excludes $1.4 billion of indebtedness under Embarq Corporation's 7.995% senior notes maturing in 2036 that was classified as held for sale as of September 30, 2022 and December 31, 2021, and was assumed by the third-party purchaser as of October 3, 2022 concurrent with the sale of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses and Note 17—Subsequent Events. (8) The Qwest Corporation Term Loan had interest rates of 5.120% and 2.110% as of September 30, 2022 and December 31, 2021, respectively. Long-Term Debt Maturities Set forth below is the aggregate principal amount of our long-term debt as of September 30, 2022 (excluding unamortized (discounts) premiums, net, and unamortized debt issuance costs), maturing during the following years.: (Dollars in millions) (1) 2022 (remaining three months) (2) $ 1,908 2023 153 2024 158 2025 2,343 2026 1,276 2027 and thereafter 19,601 Total long-term debt $ 25,439 ______________________________________________________________________ (1) These amounts exclude $1.5 billion of debt and finance lease obligations related to the ILEC business that were classified as held for sale as of September 30, 2022. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for more information. (2) These amounts include $1.9 billion aggregate principal senior notes for which we issued redemption notices on September 26, 2022. See Note 17—Subsequent Events for information on additional debt repayments made since September 30, 2022 and the classification of the related aggregate principal as current maturities of long-term debt on our consolidated balance sheets as of September 30, 2022. Borrowings and Repayments During the nine months ended September 30, 2022, Lumen borrowed $2.4 billion from, and made repayments of $2.3 billion to, its Revolving Credit Facility. We used our net revolving credit draws and available cash to repay the following aggregate principal amount of indebtedness through a combination of tender offers, redemptions, prepayments and payments at maturity. These transactions resulted in a net gain of $9 million. Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 5.800% Senior Notes due 2022 (at Maturity) Q1 2022 $ 1,400 Level 3 Financing, Inc. Tranche B 2027 Term Loan Q3 2022 700 5.375% Senior Notes due 2025 Q3 2022 800 5.250% Senior Notes due 2026 Q3 2022 775 Other Q3 2022 30 Total Debt Repayments $ 3,705 For information on additional debt repayment since September 30, 2022, see Note 17—Subsequent Events. Covenants Certain of our debt instruments contain affirmative and negative covenants. Debt at Lumen Technologies, Inc. and Level 3 Financing, Inc. contains more extensive covenants including, among other things and subject to certain exceptions, restrictions on the ability to declare or pay dividends, repay certain other indebtedness, create liens, incur additional indebtedness, make investments, engage in transactions with affiliates, dispose of assets and merge or consolidate with any other person. Also, Lumen Technologies, Inc. and certain of its affiliates will be required to offer to purchase certain of their respective outstanding debt under defined circumstances in connection with specified "change of control" transactions. Certain of our debt instruments contain cross-payment default or cross-acceleration provisions. Compliance As of September 30, 2022, Lumen Technologies, Inc. believes it and its subsidiaries were in compliance with the provisions and financial covenants in their respective material debt agreements in all material respects.

Severance

Severance	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Severance	Severance Periodically, we reduce our workforce and accrue liabilities for the related severance costs. These workforce reductions result primarily from the progression or completion of our post-acquisition integration plans, increased competitive pressures, cost reduction initiatives, process improvements through automation and reduced workloads due to reduced demand for certain services. Changes in our accrued liabilities for severance expenses were as follows: Severance (Dollars in millions) Balance at December 31, 2021 $ 36 Accrued to expense 2 Payments, net (30) Balance at September 30, 2022 $ 8

Employee Benefits

Employee Benefits	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Employee Benefits	Employee Benefits For detailed description of the various defined benefit pension plans (qualified and non-qualified), post-retirement benefits plans and defined contribution plan we sponsor, see Note 11—Employee Benefits to the consolidated financial statements and accompanying notes in Part II, Item 8 of our Annual Report on Form 10-K for the year ended December 31, 2021. As of January 1, 2022, we spun off a new pension plan (the "Lumen Pension Plan") from the Lumen Combined Pension Plan (the "Combined Pension Plan") in anticipation of the sale of the ILEC business, as described further in Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses. The Lumen Pension Plan covers approximately 2,500 active plan participants along with 19,000 other participants. At the time of the spin-off, the Lumen Pension Plan had a pension benefit obligation of $2.5 billion and assets of $2.2 billion. In addition, the December 31, 2021 actuarial (loss) gain and prior service cost included in accumulated other comprehensive loss was allocated between the Lumen Pension Plan and the Lumen Combined Pension Plan. Following a revaluation of the pension obligation and pension assets for the Lumen Pension Plan, in preparation for the closing of the sale of the ILEC business, we contributed approximately $319 million of cash to the Lumen Pension Plan trust to fully fund the pension plan in September 2022. The amounts allocated to the Lumen Pension Plan were subject to adjustment up to the closing of the sale of the ILEC business on October 3, 2022, at which time the plan was transferred along with the rest of the assets and liabilities of the ILEC business. We recognized pension costs related to both plans through the sale of the ILEC business, at which time balances related to the Lumen Pension Plan will be reflected in the calculation of our gain on the sale of the business. Net periodic benefit (income) expense for the Combined Pension Plan and the Lumen Pension Plan (together the "Pension Plans") includes the following components: Pension Plans Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions) Service cost $ 11 14 34 42 Interest cost 53 49 155 148 Expected return on plan assets (100) (138) (302) (414) Settlement charges — 57 — 57 Recognition of prior service credit (3) (2) (8) (7) Recognition of actuarial loss 32 49 99 147 Net periodic pension (income) expense $ (7) 29 (22) (27) Net periodic benefit expense for our post-retirement benefit plans includes the following components: Post-Retirement Benefit Plans Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions) Service cost $ 3 4 8 11 Interest cost 15 12 45 35 Recognition of prior service cost 1 3 5 11 Recognition of actuarial loss — 2 — 4 Net periodic post-retirement benefit expense $ 19 21 58 61 Service costs for our Pension Plans and post-retirement benefit plans are included in the cost of services and products and selling, general and administrative line items on our consolidated statements of operations and all other costs listed above are included in other (expense) income, net on our consolidated statements of operations for the three and nine months ended September 30, 2022 and 2021. Our Pension Plans contain provisions that allow us, from time to time, to offer lump sum payment options to certain former employees in settlement of their future retirement benefits. We record an accounting settlement charge, consisting of the recognition of certain deferred costs of the pension plan associated with these lump sum payments, only if, in the aggregate, they exceed or are probable to exceed the sum of the annual service and interest costs for the plan’s net periodic pension benefit cost, which represents the settlement accounting threshold. The amount of any future non-cash settlement charges will be dependent on several factors, including the total amount of our future lump sum benefit payments. Benefits paid by the Combined Pension Plan are paid through a trust that holds the plan's assets. Benefit payments for the Lumen Pension Plan were made from the Combined Pension Plan trust through May of 2022, and from the Lumen Pension Plan trust starting in June of 2022.

Earnings Per Common Share

Earnings Per Common Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings Per Common Share Basic and diluted earnings per common share for the three and nine months ended September 30, 2022 and 2021 were calculated as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions, except per share amounts, shares in thousands) Income (Numerator) Net income $ 578 544 1,521 1,525 Net income applicable to common stock for computing basic earnings per common share 578 544 1,521 1,525 Net income as adjusted for purposes of computing diluted earnings per common share $ 578 544 1,521 1,525 Shares (Denominator): Weighted-average number of shares: Outstanding during period 1,034,786 1,079,917 1,031,687 1,095,223 Non-vested restricted stock (21,662) (17,833) (20,189) (18,117) Weighted average shares outstanding for computing basic earnings per common share 1,013,124 1,062,084 1,011,498 1,077,106 Incremental common shares attributable to dilutive securities: Shares issuable under convertible securities 10 10 10 10 Shares issuable under incentive compensation plans 3,879 7,063 4,773 6,763 Number of shares as adjusted for purposes of computing diluted earnings per common share 1,017,013 1,069,157 1,016,281 1,083,879 Basic earnings per common share $ 0.57 0.51 1.50 1.42 Diluted earnings per common share $ 0.57 0.51 1.50 1.41 Our calculation of diluted earnings per common share excludes unvested restricted stock awards that are antidilutive as a result of unrecognized compensation cost. Such shares were 12.9 million and 3.9 million for the three months ended September 30, 2022 and 2021, respectively, and 10.4 million and 3.0 million for the nine months ended September 30, 2022 and 2021, respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist of cash, cash equivalents, restricted cash, accounts receivable, accounts payable, long-term debt (excluding finance lease and other obligations), interest rate swap contracts, certain investments and certain indemnification obligations. Due primarily to their short-term nature, the carrying amounts of our cash, cash equivalents, restricted cash, accounts receivable and accounts payable approximate their fair values. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between independent and knowledgeable parties who are willing and able to transact for an asset or liability at the measurement date. We use valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs when determining fair value and then we rank the estimated values based on the reliability of the inputs used following the fair value hierarchy. We determined the fair values of our long-term debt, including the current portion, based on quoted market prices where available or, if not available, based on inputs other than quoted market prices in active markets that are either directly or indirectly observable such as discounted future cash flows using current market interest rates. The three input levels in the hierarchy of fair value measurements are defined by the FASB generally as follows: Input Level Description of Input Level 1 Observable inputs such as quoted market prices in active markets. Level 2 Inputs other than quoted prices in active markets that are either directly or indirectly observable. Level 3 Unobservable inputs in which little or no market data exists. The following table presents the carrying amounts and estimated fair values of our financial assets and liabilities as of September 30, 2022 and December 31, 2021: September 30, 2022 December 31, 2021 Input Carrying Fair Carrying Fair (Dollars in millions) Equity securities (1) 1 $ 47 47 — — Long-term debt, excluding finance lease and other obligations (2) 2 $ 24,914 21,934 28,635 29,221 Interest rate swap contracts (see Note 11) 2 $ — — 25 25 Indemnifications related to the sale of the Latin American business 3 $ 86 86 — — ______________________________________________________________________ (1) For the three and nine months ended September 30, 2022, we recognized $83 million of loss on equity securities in other (expense) income, net in our consolidated statements of operations. (2) As of September 30, 2022 and December 31, 2021, these amounts exclude $1.4 billion aggregate principal amount of debt for both periods and $0.7 billion and $1.6 billion, respectively, of fair value of debt classified as held for sale related to the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for more information. Investment Held at Net Asset Value We hold an investment in a limited partnership created as a holding company for various investments, including a portion of the colocation and data center business that we divested in 2017. The limited partnership has sole discretion as to the amount and timing of distributions of the underlying assets. As of September 30, 2022, the underlying investments held by the limited partnership are traded in active markets and as such, we account for our investment in the limited partnership using net asset value ("NAV"). The investments held by the limited partnership were subject to lock-up agreements that restricted the sale or distribution of certain underlying assets prior to July 2022 and October 2022. The restrictions on one of the investments held by the limited partnership expired on July 29, 2022, and we received a distribution of 11.5 million shares of publicly-traded common stock, which were valued within our net asset value at $130 million at June 30, 2022 and are reflected in our fair value table as of September 30, 2022, as seen above. The restriction on the remaining underlying investment expired on October 12, 2022. However, no shares have been distributed to date. Subject to restrictions imposed by law and other provisions of the limited partnership agreement, the general partner has the sole discretion as to the amounts and timing of distributions to partners. The following table summarizes the net asset value of our investment in this limited partnership. As of September 30, 2022 As of December 31, 2021 Net Asset Value (Dollars in millions) Investment in limited partnership (1) $ 55 299 ______________________________________________________________________ (1) For the three and nine months ended September 30, 2022, we recognized $43 million and $114 million, respectively, of loss on investment, reflected in other (expense) income, net in our consolidated statements of operations. For both the three and nine months ended September 30, 2021, we recognized $9 million of loss on investment, reflected in other (expense) income, net in our consolidated statements of operations.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments From time to time, we use derivative financial instruments, primarily interest rate swaps, to manage our exposure to fluctuations in interest rates. Our primary objective in managing interest rate risk is to decrease the volatility of our earnings and cash flows affected by changes in the underlying rates. We have floating rate long-term debt (see Note 6—Long-Term Debt and Credit Facilities). These obligations expose us to variability in interest payments due to changes in interest rates. If interest rates increase, our interest expense increases. Conversely, if interest rates decrease, our interest expense also decreases. Through their expiration on June 30, 2022, we designated the interest rate swap agreements described below as cash flow hedges. Under these hedges, we received variable-rate amounts from a counterparty in exchange for us making fixed-rate payments over the lives of the agreements without exchange of the underlying notional amount. The change in the fair value of the interest rate swap agreements was reflected in accumulated other comprehensive income ("AOCI") and was subsequently reclassified into earnings in the period that the hedged transaction affected earnings by virtue of qualifying as effective cash flow hedges. We do not use derivative financial instruments for speculative purposes. In 2019, we entered into variable-to-fixed interest rate swap agreements to hedge the interest on $4.0 billion notional amount of floating rate debt. As of December 31, 2021, we evaluated the effectiveness of our remaining hedges quantitatively and determined that hedges in effect on such date qualified as effective hedge relationships. During the nine months ended September 30, 2022, all of these swap agreements expired. We may be exposed to credit-related losses in the event of non-performance by counterparties. The counterparties to any of the financial derivatives we enter into are major institutions with investment grade credit ratings. We evaluate counterparty credit risk before entering into any hedge transaction and continue to closely monitor the financial market and the risk that our counterparties will default on their obligations as part of our quarterly qualitative effectiveness evaluation. Amounts accumulated in AOCI related to derivatives are indirectly recognized in earnings as periodic settlement payments are made throughout the term of the swaps. The table below presents the fair value of our derivative financial instruments as well as their classification on the consolidated balance sheets at September 30, 2022 and December 31, 2021, as follows (in millions): September 30, 2022 December 31, 2021 Derivatives designated as Balance Sheet Location Fair Value Cash flow hedging contracts Other current and noncurrent liabilities $ — 25 The amount of realized losses reclassified from AOCI to the statement of operations consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 Cash flow hedging contracts Three Months Ended September 30, $ — 21 Nine Months Ended September 30, $ 22 62 Amounts included in AOCI at the beginning of the period were reclassified into earnings upon the settlement of the cash flow hedging contracts during the nine months ended September 30, 2022. For the nine months ended September 30, 2022, $19 million of net losses on the interest rate swaps have been reflected in our consolidated statements of operations upon settlement of the agreements in the first half of 2022.

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segment Information	Segment Information We report our results within two segments: Business and Mass Markets. Under our Business segment we provide products and services to meet the needs of our enterprise and wholesale customers under four distinct sales channels: International and Global Accounts, Large Enterprise, Mid-Market Enterprise and Wholesale. For Business segment revenue, we report the following product categories: Compute and Application Services, IP and Data Services, Fiber Infrastructure Services and Voice and Other, in each case through the sales channels outlined above. The Business segment included the results of our Latin American business prior to the closing of its sale on August 1, 2022. Under our Mass Markets Segment, we provide products and services to residential and small business customers. Following the completion of the FCC's Connect America Fund II ("CAF II") program at December 31, 2021, we recategorized our products used to report our Mass Markets segment revenue and currently use the following categories: Fiber Broadband, Other Broadband and Voice and Other. See detailed descriptions of these product and service categories in Note 4—Revenue Recognition. As described in more detail below, our segments are managed based on the direct costs of providing services to their customers and directly associated selling, general and administrative costs (primarily salaries and commissions). Shared costs are managed separately and included in "Operations and Other" in the tables below. As referenced above, we reclassified certain prior period amounts to conform to the current period presentation. See Note 1— Background for additional detail on these changes. The following tables summarize our segment results for the three and nine months ended September 30, 2022 and 2021, based on the segment categorization we were operating under at September 30, 2022. Three Months Ended September 30, 2022 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 3,217 1,173 4,390 — 4,390 Expenses: Cost of services and products 792 25 817 1,182 1,999 Selling, general and administrative 263 169 432 360 792 Gain on sale of business — — — (593) (593) Less: stock-based compensation — — — (23) (23) Total expense 1,055 194 1,249 926 2,175 Total adjusted EBITDA $ 2,162 979 3,141 (926) 2,215 Three Months Ended September 30, 2021 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 3,508 1,379 4,887 — 4,887 Expenses: Cost of services and products 867 36 903 1,248 2,151 Selling, general and administrative 293 128 421 233 654 Less: stock-based compensation — — — (27) (27) Total expense 1,160 164 1,324 1,454 2,778 Total adjusted EBITDA $ 2,348 1,215 3,563 (1,454) 2,109 Nine Months Ended September 30, 2022 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 10,034 3,644 13,678 — 13,678 Expenses: Cost of services and products 2,452 91 2,543 3,499 6,042 Selling, general and administrative 845 439 1,284 1,123 2,407 Gain on sale of business — — — (593) (593) Less: stock-based compensation — — — (71) (71) Total expense 3,297 530 3,827 3,958 7,785 Total adjusted EBITDA $ 6,737 3,114 9,851 (3,958) 5,893 Nine Months Ended September 30, 2021 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 10,625 4,215 14,840 — 14,840 Expenses: Cost of services and products 2,614 119 2,733 3,669 6,402 Selling, general and administrative 892 415 1,307 865 2,172 Less: stock-based compensation — — — (89) (89) Total expense 3,506 534 4,040 4,445 8,485 Total adjusted EBITDA $ 7,119 3,681 10,800 (4,445) 6,355 Revenue and Expenses Our segment revenue includes all revenue from our two segments as described in more detail above. Our segment revenue is based upon each customer's classification. We report our segment revenue based upon all services provided to that segment's customers. Our segment expenses include specific cost of service expenses incurred as a direct result of providing services and products to segment customers, along with selling, general and administrative expenses that are directly associated with specific segment customers or activities. We have not allocated assets or debt to specific segments. The following items are excluded from our segment results, because they are centrally managed and not monitored by or reported to our chief operating decision maker by segment: • network expenses not incurred as a direct result of providing services and products to segment customers and centrally managed expenses such as Finance, Human Resources, Legal, Marketing, Product Management and IT, all of which are reported as "Operations and Other" in the tables above, and "Operations and other expenses" in the tables below; • depreciation and amortization expense; • goodwill or other impairments; • interest expense; • stock-based compensation; and • other income and expense items. The following table reconciles total segment adjusted EBITDA to net income for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions) Total segment adjusted EBITDA $ 3,141 3,563 9,851 10,800 Operations and other expenses (926) (1,454) (3,958) (4,445) Depreciation and amortization (808) (951) (2,443) (3,142) Stock-based compensation (23) (27) (71) (89) Operating income 1,384 1,131 3,379 3,124 Total other expense, net (447) (415) (1,188) (1,102) Income before income taxes 937 716 2,191 2,022 Income tax expense 359 172 670 497 Net income $ 578 544 1,521 1,525

Commitments, Contingencies and

Commitments, Contingencies and Other Items	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies and Other Items	Commitments, Contingencies and Other Items We are subject to various claims, legal proceedings and other contingent liabilities, including the matters described below, which individually or in the aggregate could materially affect our financial condition, future results of operations or cash flows. As a matter of course, we are prepared to both litigate these matters to judgment as needed, as well as to evaluate and consider reasonable settlement opportunities. Irrespective of its merits, litigation may be both lengthy and disruptive to our operations and could cause significant expenditure and diversion of management attention. We review our litigation accrual liabilities on a quarterly basis, but in accordance with applicable accounting guidelines only establish accrual liabilities when losses are deemed probable and reasonably estimable and only revise previously established accrual liabilities when warranted by changes in circumstances, in each case based on then-available information. As such, as of any given date we could have exposure to losses under proceedings as to which no liability has been accrued or as to which the accrued liability is inadequate. Amounts accrued for our litigation and non-income tax contingencies at September 30, 2022 aggregated to approximately $78 million and are included in other current liabilities, other liabilities or liabilities held for sale in our consolidated balance sheet as of such date. The establishment of an accrual does not mean that actual funds have been set aside to satisfy a given contingency. Thus, the resolution of a particular contingency for the amount accrued could have no effect on our results of operations but nonetheless could have an adverse effect on our cash flows. In this Note, when we refer to a class action as "putative" it is because a class has been alleged, but not certified, in that matter. Principal Proceedings Shareholder Class Action Suit Lumen and certain Lumen Board of Directors members and officers were named as defendants in a putative shareholder class action lawsuit filed on June 12, 2018 in the Boulder County District Court of the state of Colorado, captioned Houser et al. v. CenturyLink, et al. The complaint asserted claims on behalf of a putative class of former Level 3 shareholders who became CenturyLink, Inc. shareholders as a result of our acquisition of Level 3. It alleged that the proxy statement provided to the Level 3 shareholders failed to disclose various material information of several kinds, including information about strategic revenue, customer loss rates, and customer account issues, among other items. The complaint seeks damages, costs and fees, rescission, rescissory damages, and other equitable relief. In May 2020, the court dismissed the complaint. Plaintiffs appealed that decision, and in March 2022, the appellate court affirmed the district court's order in part and reversed it in part. It then remanded the case to the district court for further proceedings. State Tax Suits Since 2012, a number of Missouri municipalities have asserted claims in the Circuit Court of St. Louis County, Missouri, alleging that we and several of our subsidiaries have underpaid taxes. These municipalities are seeking, among other things, declaratory relief regarding the application of business license and gross receipts taxes and back taxes from 2007 to the present, plus penalties and interest. In a February 2017 ruling in connection with one of these pending cases, the court entered an order awarding the plaintiffs $4 million and broadening the tax base on a going-forward basis. We appealed that decision to the Missouri Supreme Court. In December 2019, it affirmed the circuit court's order in some respects and reversed it in others, remanding the case to the circuit court for further proceedings. The Missouri Supreme Court's decision reduced our exposure in the case. In a June 2021 ruling in one of the pending cases, another trial court awarded the cities of Columbia and Joplin approximately $55 million, plus statutory interest. On appeal, the Missouri Court of Appeals affirmed in part and reversed in part, vacated the judgment and remanded the case to the trial court with instructions for further proceedings consistent with the Missouri Supreme Court's decision. We continue to vigorously defend against these claims. Billing Practices Suits In June 2017, a former employee filed an employment lawsuit against us claiming that she was wrongfully terminated for alleging that we charged some of our retail customers for products and services they did not authorize. Thereafter, based in part on the allegations made by the former employee, several legal proceedings were filed, including consumer class actions in federal and state courts, a series of securities investor class actions in federal courts and several shareholder derivative actions in federal and Louisiana state courts. The derivative cases were brought on behalf of CenturyLink, Inc. against certain current and former officers and directors of the Company and seek damages for alleged breaches of fiduciary duties. The consumer class actions, the securities investor class actions, and the federal derivative actions were transferred to the U.S. District Court for the District of Minnesota for coordinated and consolidated pretrial proceedings as In Re: CenturyLink Sales Practices and Securities Litigation. We have settled the consumer and securities investor class actions. Those settlements are final. The derivative actions remain pending. We have engaged in discussions regarding related claims with a number of state attorneys general, and have entered into agreements settling certain of the consumer practices claims asserted by state attorneys general. While we do not agree with allegations raised in these matters, we have been willing to consider reasonable settlements where appropriate. December 2018 Outage Proceedings We experienced an outage on one of our transport networks that impacted voice, IP, 911, and transport services for some of our customers between the 27th and 29th of December 2018. We believe that the outage was caused by a faulty network management card from a third-party equipment vendor. The FCC and four states (both Washington Utilities and Transportation Commission ("WUTC") and the Washington Attorney General; the Montana Public Service Commission; the Nebraska Public Service Commission; and the Wyoming Public Service Commission) initiated formal investigations. In November 2020, following the FCC's release of a public report on the outage, we negotiated a settlement which was released by the FCC in December 2020. The amount of the settlement was not material to our financial statements. In December 2020, the Staff of the WUTC filed a complaint against us based on the December 2018 outage, seeking penalties owed for alleged violations of Washington regulations and laws. We have denied the allegations and will defend the claims asserted. AT&T Proceedings In August 2022, certain of our subsidiaries filed a complaint in federal district court in Colorado captioned Central Telephone Company of Virginia, et al, v. AT&T Corp., et al. The suit seeks relief and damages for AT&T’s failure to pay amounts for services it receives. AT&T disputes those claims and has asserted counterclaims alleging breach of contract and seeking declaratory relief. It has requested the court to enjoin the plaintiffs from terminating services for failure to pay, and it has requested the court transfer the case to federal court in the southern district of New York for further proceedings. Also in August 2022, AT&T filed a separate lawsuit in federal court in the western district of Louisiana, against Central Telephone Company of Virginia and other of our subsidiaries alleging, among other claims, breach of contract provisions pertaining to network architecture. The Lumen plaintiff entities dispute AT&T’s claims. Latin American Tax Litigation and Claims In connection with the recent divestiture of our Latin American business, the purchaser assumed responsibility for the Peruvian tax litigation and Brazilian tax claims described in our prior periodic reports filed with the SEC. We have agreed to indemnify the purchaser for amounts paid in respect of the Brazilian tax claims. The value of this indemnification is included in the indemnification amount as disclosed in Note 10—Fair Value of Financial Instruments. Other Proceedings, Disputes and Contingencies From time to time, we are involved in other proceedings incidental to our business, including patent infringement allegations, regulatory hearings relating primarily to our rates or services, actions relating to employee claims, various tax issues, environmental law issues, grievance hearings before labor regulatory agencies and miscellaneous third-party tort actions or commercial disputes. We are currently defending several patent infringement lawsuits asserted against us by non-practicing entities, many of which are seeking substantial recoveries. These cases have progressed to various stages and one or more may go to trial within the next twelve months if they are not otherwise resolved. Where applicable, we are seeking full or partial indemnification from our vendors and suppliers. As with all litigation, we are vigorously defending these actions and, as a matter of course, are prepared to litigate these matters to judgment, as well as to evaluate and consider all reasonable settlement opportunities. We are subject to various foreign, federal, state and local environmental protection and health and safety laws. From time to time, we are subject to judicial and administrative proceedings brought by various governmental authorities under these laws. Several such proceedings are currently pending, but none is reasonably expected to exceed $300,000 in fines and penalties. The outcome of these other proceedings described under this heading is not predictable. However, based on current circumstances, we do not believe that the ultimate resolution of these other proceedings, after considering available defenses and any insurance coverage or indemnification rights, will have a material adverse effect on us. The matters listed in this Note do not reflect all of our contingencies. For additional information on our contingencies, see Note 18—Commitments, Contingencies and Other Items to the consolidated financial statements and accompanying notes in Part II, Item 8 of our Annual Report on Form 10-K for the year ended December 31, 2021. The ultimate outcome of the above-described matters may differ materially from the outcomes anticipated, estimated, projected or implied by us in certain of our statements appearing above in this Note, and proceedings currently viewed as immaterial by us may ultimately materially impact us.

Other Financial Information

Other Financial Information	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Financial Information	Other Financial Information Other Current Assets The following table presents details of other current assets reflected in our consolidated balance sheets: September 30, 2022 December 31, 2021 (Dollars in millions) Prepaid expenses $ 371 295 Income tax receivable 60 22 Materials, supplies and inventory 179 96 Contract assets 35 45 Contract acquisition costs 131 142 Contract fulfillment costs 104 106 Note receivable — 56 Receivable for sale of land — 56 Other 14 11 Total other current assets (1)(2) $ 894 829 ______________________________________________________________________ (1) Excludes $52 million of other current assets related to the ILEC business that were classified as held for sale as of September 30, 2022. (2) Excludes $126 million of other current assets related to the Latin American business sold on August 1, 2022 and the ILEC business sold on October 3, 2022 that were classified as held for sale as of December 31, 2021.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	9 Months Ended
	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Information Relating to 2022 The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the nine months ended September 30, 2022: Pension Plans Post-Retirement Benefit Plans Foreign Currency Translation Adjustment and Other Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2021 $ (1,577) (164) (400) (17) (2,158) Other comprehensive loss before reclassifications — — (245) — (245) Amounts reclassified from accumulated other comprehensive loss 68 4 112 17 201 Net current-period other comprehensive income (loss) 68 4 (133) 17 (44) Balance at September 30, 2022 $ (1,509) (160) (533) — (2,202) The tables below present further information about our reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended September 30, 2022: Three Months Ended September 30, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ — Interest expense Income tax benefit — Income tax expense Net of tax $ — Amortization of pension & post-retirement plans (1) Net actuarial loss $ 32 Other (expense) income, net Prior service cost (2) Other (expense) income, net Total before tax 30 Income tax benefit (7) Income tax expense Net of tax $ 23 Reclassification of realized loss on foreign currency translation to gain on sale of business $ 112 Gain on sale of business Income tax benefit — Income tax expense Net of tax $ 112 Nine Months Ended September 30, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 22 Interest expense Income tax benefit (5) Income tax expense Net of tax $ 17 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 99 Other (expense) income, net Prior service credit (3) Other (expense) income, net Total before tax 96 Income tax benefit (24) Income tax expense Net of tax $ 72 Reclassification of realized loss on foreign currency translation to gain on sale of business $ 112 Gain on sale of business Income tax benefit — Income tax expense Net of tax $ 112 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit expense (income) related to our pension and post-retirement plans. Information Relating to 2021 The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheets by component for the nine months ended September 30, 2021 : Pension Plans Post-Retirement Benefit Plans Foreign Currency Translation Adjustment and Other Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2020 $ (2,197) (272) (265) (79) (2,813) Other comprehensive income (loss) before reclassifications 133 — (103) (1) 29 Amounts reclassified from accumulated other comprehensive loss 149 11 — 47 207 Net current-period other comprehensive income (loss) 282 11 (103) 46 236 Balance at September 30, 2021 $ (1,915) (261) (368) (33) (2,577) The tables below present further information about our reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended September 30, 2021: Three Months Ended September 30, 2021 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 21 Interest expense Income tax expense (5) Income tax expense Net of tax $ 16 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 108 Other (expense) income, net Prior service cost 1 Other (expense) income, net Total before tax 109 Income tax benefit (27) Income tax expense Net of tax $ 82 Nine Months Ended September 30, 2021 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 62 Interest expense Income tax benefit (15) Income tax expense Net of tax $ 47 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 208 Other (expense) income, net Prior service cost 4 Other (expense) income, net Total before tax 212 Income tax benefit (52) Income tax expense Net of tax $ 160 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit income related to our pension and post-retirement plans.

Labor Union Contracts

Labor Union Contracts	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Labor Union Contracts	Labor Union Contracts As of September 30, 2022, approximately 22% of our employees were represented by the Communication Workers of America ("CWA") or the International Brotherhood of Electrical Workers ("IBEW"). None of our collective bargaining agreements were in expired status as of September 30, 2022. Approximately 10% of our represented employees are subject to collective bargaining agreements that are scheduled to expire over the 12 month period ending September 30, 2023. As discussed in Note 17—Subsequent Events, we completed the sale of our ILEC business on October 3, 2022 and as a result of the transaction certain of our employees associated with such business were hired by the purchaser. As of October 3, 2022, 20% of our remaining employees were represented by CWA or IBEW and 9% of our remaining represented employees are subject to collective bargaining agreements that are scheduled to expire over the 12 month period ending September 30, 2023.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Divestiture of the ILEC Business On October 3, 2022, we closed the previously disclosed sale of our facilities-based incumbent local exchange business primarily conducted within 20 Midwestern and Southeastern states to affiliates of funds advised by Apollo Global Management, Inc. In exchange, we received $7.5 billion of consideration, which was reduced by approximately $0.4 billion of closing adjustments and partially paid through purchaser's assumption of approximately $1.5 billion of our long-term consolidated indebtedness, resulting in pre-tax cash proceeds of approximately $5.6 billion, subject to certain post-closing adjustments and indemnities. We expect to recognize a gain on the transaction in operating income during the fourth quarter of 2022. In connection with the sale, we have entered into a transition services agreement under which we will provide to the purchaser various support services. In addition, Lumen and the purchaser entered into commercial agreements whereby they will provide to each other various network and other commercial services. We also agreed to indemnify the purchaser for certain matters for which future cash payments by Lumen are expected. Debt Repayments Since September 30, 2022, Lumen and its subsidiaries have used available cash to repay the following aggregate principal amount of indebtedness through a combination of tender offers and redemptions: Debt (Dollars in millions) Lumen Technologies, Inc. 6.750% Senior Notes, Series W, due 2023 $ 750 7.500% Senior Notes, Series Y, due 2024 982 5.625% Senior Notes, Series X, due 2025 270 7.200% Senior Notes, Series D, due 2025 34 5.125% Senior Notes due 2026 484 6.875% Debentures, Series G, due 2028 126 5.375% Senior Notes due 2029 490 Embarq Corporation Subsidiaries First Mortgage Bonds 25 Qwest Capital Funding, Inc. Senior Notes 63 Total Debt Repayments $ 3,224 We will additionally redeem $112 million aggregate principal of First Mortgage Bonds issued by a retained subsidiary of Embarq Corporation on November 4, 2022, in accordance with our redemption notice dated September 26, 2022. This amount along with the repayments in the table above are included in current maturities of long-term debt on our consolidated balance sheets. Repurchase Plan On October 31, 2022, our Board of Directors authorized a new two-year program to repurchase up to an aggregate of $1.5 billion of our outstanding common stock. This new stock repurchase program took effect on November 2, 2022, immediately upon the public announcement thereof. As of November 3, 2022, we had not repurchased any shares of common stock under this new program. Pending Divestiture of our European, Middle Eastern and African Business On November 2, 2022, affiliates of Level 3 Parent, LLC, an indirect wholly-owned subsidiary of Lumen Technologies, Inc., entered into an exclusive arrangement to divest Lumen’s operations in Europe, the Middle East and Africa (the “EMEA business”) to Colt Technology Services Group Limited, a portfolio company of Fidelity Investments, in exchange for $1.8 billion in cash, subject to certain working capital and other purchase price adjustments. Level 3 Parent, LLC expects to close the transaction as early as late 2023, following completion of a consultation process under French law required prior to execution of the purchase agreement and receipt of all requisite regulatory approvals in the U.S. and certain countries where the EMEA business operates, as well as the satisfaction of other customary conditions. Upon being executed following the French consultation process, the purchase agreement will contain various customary covenants for transactions of this type, including various indemnities. Dividends On November 2, 2022, we announced that our Board had terminated our quarterly cash dividend program, effective immediately, to enable us to allocate additional capital to growth initiatives, debt reduction and share repurchases.

Background (Policies)

Background (Policies)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Our consolidated balance sheet as of December 31, 2021, which was derived from our audited consolidated financial statements, and our unaudited interim consolidated financial statements provided herein have been prepared in accordance with the instructions for Form 10-Q. Certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") have been condensed or omitted pursuant to rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). However, in our opinion, the disclosures made therein are adequate to make the information presented not misleading. We believe these consolidated financial statements include all normal recurring adjustments necessary to fairly present the results for the interim periods. The consolidated results of operations and cash flows for the first nine months of the year are not necessarily indicative of the consolidated results of operations and cash flows that might be expected for the entire year. These consolidated financial statements and the accompanying notes should be read in conjunction with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021. The accompanying consolidated financial statements include our accounts and the accounts of our subsidiaries in which we have a controlling interest. Intercompany amounts and transactions with our consolidated subsidiaries have been eliminated. To simplify the overall presentation of our consolidated financial statements, we report immaterial amounts attributable to noncontrolling interests in certain of our subsidiaries as follows: (i) income attributable to noncontrolling interests in other (expense) income, net, (ii) equity attributable to noncontrolling interests in additional paid-in capital and (iii) cash flows attributable to noncontrolling interests in other, net financing activities.
Reclassification	We reclassified certain prior period amounts to conform to the current period presentation, including the recategorization of our Mass Markets revenue by product category in our segment reporting. See Note 12—Segment Information for additional information. These changes had no impact on total operating revenue, total operating expenses or net income for any period.
Operating Leases	Operating lease assets are included in other, net under goodwill and other assets on our consolidated balance sheets. Noncurrent operating lease liabilities are included in other under deferred credits and other liabilities on our consolidated balance sheets.
Recently Adopted and Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements Government Assistance On January 1, 2022, we adopted Accounting Standards Update ("ASU") 2021-10, " Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance ” (“ASU 2020-10”). This ASU increases transparency in financial reporting by requiring business entities to disclose information about certain types of government assistance they receive. The ASU only impacts annual financial statement note disclosures. Therefore, the adoption of ASU 2021-10 did not have a material impact to our consolidated financial statements. Leases On January 1, 2022, we adopted ASU 2021-05, “ Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments ” (“ASU 2021-05”). This ASU (i) amends the lease classification requirements for lessors to align them with practice under ASC Topic 840, (ii) provides criteria for lessors to classify and account for a lease with variable lease payments that do not depend on a reference index or a rate as an operating lease; and (iii) provides guidance with respect to net investments by lessors under operating leases and other related topics. The adoption of ASU 2021-05 did not have a material impact to our consolidated financial statements. Debt On January 1, 2021, we adopted ASU 2020-09, “ Debt (Topic 470) Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 ” (“ASU 2020-09”). This ASU amends and supersedes various SEC guidance to reflect SEC Release No. 33-10762, which includes amendments to the financial disclosure requirements applicable to registered debt offerings that include credit enhancements, such as subsidiary guarantees. The adoption of ASU 2020-09 did not have a material impact to our consolidated financial statements. Investments On January 1, 2021, we adopted ASU 2020-01, “ Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) ” ("ASU 2020-01”). This ASU, among other things, clarifies that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under Topic 323, Investments - Equity Method and Joint Ventures, for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. As of September 30, 2022, we determined there was no application or discontinuation of the equity method during the reporting periods covered by this report. The adoption of ASU 2020-01 did not have a material impact to our consolidated financial statements. Income Taxes On January 1, 2021, we adopted ASU 2019-12, “ Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes” (“ASU 2019-12”). This ASU removes certain exceptions for investments, intra-period allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. The adoption of ASU 2019-12 did not have a material impact to our consolidated financial statements. Recently Issued Accounting Pronouncements In September 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-04, “Liabilities-Supplier Finance Program (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations ” (“ASU 2022-04”). These amendments require that a company that uses a supplier finance program in connection with the purchase of goods or services disclose sufficient information about the program to allow a user of financial statements to understand the program’s nature, program activity during the period, changes from period to period and potential magnitude of program transactions. ASU 2022-04 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we are reviewing our supplier finance agreements to determine the impact to disclosures in our consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, “ Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions ” (“ASU 2022-03”). These amendments clarify that a contractual restriction on the sales of an investment in equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2022-03 to have an impact to our consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, “ Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings (“TDR”) and Vintage Disclosures ” (“ASU 2022-02”). These amendments eliminate the TDR recognition and measurement guidance, enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. ASU 2022-02 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2022-02 to have an impact to our consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, “ Derivatives and Hedging (Topic 815): Fair Value Hedging-Portfolio Layer Method ” (ASU 2022-01). The ASU expands the current single-layer method to allow multiple hedged layers of a single closed portfolio under the method. ASU 2022-01 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2022-01 to have an impact to our consolidated financial statements. In October 2021, the FASB issued ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” (“ASU 2021-08”), which requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. ASU 2021-08 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of September 30, 2022, we do not expect ASU 2021-08 to have an impact to our consolidated financial statements. In January 2021, the FASB issued ASU 2021-01, " Reference Rate Reform (Topic 848): Scope" ("ASU 2021-01"), which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the discounting transition. ASU 2021-01 also amends the expedients and exceptions in Topic 848 to capture the incremental consequences of the scope clarification and to tailor the existing guidance to derivative instruments affected by the discounting transition. These amendments may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. ASU 2021-01 provides optional expedients for a limited time to ease the potential burden in accounting for reference rate reform. Based on our review of our key material contracts through September 30, 2022, ASU 2021-01 does not have a material impact to our consolidated financial statements.

Recently Completed Divestitur_2

Recently Completed Divestitures of the Latin American and ILEC Businesses (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Components of Pre-Tax Income and Assets and Liabilities as of the Disposal Date	The principal components of the held for sale assets and liabilities of the ILEC business as of the dates below are as follows: September 30, 2022 December 31, 2021 ILEC Business (Dollars in millions) Assets held for sale (1) Cash and cash equivalents $ — 1 Accounts receivable, less allowance of $19 and $21 195 227 Other current assets 52 45 Property, plant and equipment, net accumulated depreciation of $8,170 and $8,303 3,651 3,491 Goodwill (2) 2,581 2,615 Other intangible assets, net 158 158 Other non-current assets 38 38 Total assets held for sale $ 6,675 6,575 Liabilities held for sale (1) Accounts payable $ 56 64 Salaries and benefits 32 25 Income and other taxes 30 24 Interest 38 10 Current portion of deferred revenue 87 90 Other current liabilities 47 35 Long-term debt, net of discounts (3) 1,400 1,377 Pension and other post-retirement benefits (4) 27 56 Other non-current liabilities 71 141 Total liabilities held for sale $ 1,788 1,822 ______________________________________________________________________ (1) As a result of the above-described sale of our Latin American business on August 1, 2022, this table excludes $2.2 billion of assets and $435 million of liabilities relating to the Latin American business. The net assets of the Latin American business were classified as held for sale on our accompanying balance sheet as of December 31, 2021. (2) The assignment of goodwill was based on the relative fair value of the applicable reporting units prior to being classified as held for sale. (3) Long-term debt, net of discounts, as of September 30, 2022 and December 31, 2021 includes (i) $1.4 billion aggregate principal amount of 7.995% Embarq senior notes maturing in 2036, (ii) $114 million and $117 million of related unamortized discounts, respectively, and (iii) $76 million and $57 million of long-term finance lease obligations, respectively. (4) Excludes pension obligation of approximately $2.5 billion for the ILEC business as of both September 30, 2022 and December 31, 2021, which we transferred to the purchaser of the ILEC business upon closing. As of January 1, 2022, we spun off a new pension plan (the "Lumen Pension Plan") in anticipation of this transfer. Along with the transfer of the $2.5 billion pension benefit obligation, we allocated $2.2 billion of assets to the new plan in January 2022 and contributed $319 million of additional cash to the new plan's trust in September 2022 to fully fund the pension plan. See Note 8—Employee Benefits for additional information. ILEC business pre-tax net income 2022 2021 (Dollars in millions) Three Months Ended September 30, $ 164 234 Nine Months Ended September 30, $ 576 528

Goodwill, Customer Relationsh_2

Goodwill, Customer Relationships and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	Goodwill, customer relationships and other intangible assets consisted of the following: September 30, 2022 December 31, 2021 (Dollars in millions) Goodwill $ 15,918 15,986 Indefinite-lived intangible assets $ 9 9 Other intangible assets subject to amortization: Customer relationships, less accumulated amortization of $3,579 and $11,740 (1) 4,822 5,365 Capitalized software, less accumulated amortization of $3,832 and $3,624 1,498 1,459 Trade names, patents and other, less accumulated amortization of $183 and $160 107 137 Total other intangible assets, net $ 6,436 6,970 ______________________________________________________________________ (1) Certain customer relationships with a gross carrying value of $8.7 billion became fully amortized during 2021 and were retired during the first quarter of 2022.
Schedule of Goodwill	The following table shows the rollforward of goodwill assigned to our reportable segments from December 31, 2021 through September 30, 2022: Business Mass Markets Total (Dollars in millions) As of December 31, 2021 (1)(2) $ 11,235 4,751 15,986 Effect of foreign currency exchange rate change and other (68) — (68) As of September 30, 2022 (1)(3) $ 11,167 4,751 15,918 ______________________________________________________________________ (1) Goodwill at September 30, 2022 and December 31, 2021 is net of accumulated impairment losses of $7.7 billion. (2) As of December 31, 2021 these amounts excluded $2.9 billion of goodwill classified as held for sale primarily related to the August 1, 2022 divestiture of the Latin American business and the October 3, 2022 divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for additional information. (3) As of September 30, 2022 these amounts excluded $2.6 billion of goodwill classified as held for sale related to the October 3, 2022 divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses and Note 17—Subsequent Events for additional information.
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	We estimate that total amortization expense for finite-lived intangible assets for the years ending December 31, 2022 through 2026 will be as provided in the table below. The amounts presented in the table below do not include future amortization expense for intangible assets of the ILEC business that was classified as held for sale on September 30, 2022 and sold on October 3, 2022. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for more information. (Dollars in millions) 2022 (remaining three months) $ 261 2023 978 2024 906 2025 839 2026 762

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Revenue	The following tables provide total revenue by segment, sales channel and product category. They also provide the amount of revenue that is not subject to ASC 606, " Revenue from Contracts with Customers " ("ASC 606"), but is instead governed by other accounting standards. The amounts in the tables below include the Latin American business revenues prior to it being sold on August 1, 2022. Three Months Ended September 30, 2022 Three Months Ended September 30, 2021 Total Revenue Adjustments for Non-ASC 606 revenue (1) Total revenue from Contracts with Customers Total Revenue Adjustments for Non-ASC 606 revenue (1) Total revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 154 (47) 107 183 (71) 112 IP and Data Services 350 — 350 431 — 431 Fiber Infrastructure 199 (33) 166 231 (33) 198 Voice and Other 150 — 150 182 — 182 Total IGAM Revenue 853 (80) 773 1,027 (104) 923 Large Enterprise Compute and Application Services 148 (16) 132 172 (15) 157 IP and Data Services 378 — 378 394 — 394 Fiber Infrastructure 117 (11) 106 143 (11) 132 Voice and Other 201 — 201 233 — 233 Total Large Enterprise Revenue 844 (27) 817 942 (26) 916 Mid-Market Enterprise Compute and Application Services 35 (7) 28 30 (8) 22 IP and Data Services 406 (1) 405 421 (1) 420 Fiber Infrastructure 49 (2) 47 50 (2) 48 Voice and Other 128 — 128 147 — 147 Total Mid-Market Enterprise Revenue 618 (10) 608 648 (11) 637 Wholesale Compute and Application Services 62 (39) 23 46 (39) 7 IP and Data Services 283 — 283 297 — 297 Fiber Infrastructure 165 (28) 137 154 (30) 124 Voice and Other 392 (62) 330 394 (63) 331 Total Wholesale Revenue 902 (129) 773 891 (132) 759 Business Segment by Product Category Compute and Application Services 399 (109) 290 431 (133) 298 IP and Data Services 1,417 (1) 1,416 1,543 (1) 1,542 Fiber Infrastructure 530 (74) 456 578 (76) 502 Voice and Other 871 (62) 809 956 (63) 893 Total Business Segment Revenue 3,217 (246) 2,971 3,508 (273) 3,235 Mass Markets Segment by Product Category Fiber Broadband 160 (4) 156 135 — 135 Other Broadband 580 (55) 525 619 (56) 563 Voice and Other 433 (26) 407 625 (143) 482 Total Mass Markets Revenue 1,173 (85) 1,088 1,379 (199) 1,180 Total Revenue $ 4,390 (331) 4,059 4,887 (472) 4,415 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Total revenue Adjustments for non-ASC 606 revenue (1) Total revenue from contracts with customers Total revenue Adjustments for non-ASC 606 revenue (1) Total revenue from contracts with customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 521 (191) 330 547 (210) 337 IP and Data Services 1,190 — 1,190 1,287 — 1,287 Fiber Infrastructure 642 (102) 540 665 (95) 570 Voice and Other 495 — 495 559 — 559 Total IGAM Revenue 2,848 (293) 2,555 3,058 (305) 2,753 Large Enterprise Compute and Application Services 473 (45) 428 515 (45) 470 IP and Data Services 1,151 — 1,151 1,192 — 1,192 Fiber Infrastructure 359 (35) 324 403 (38) 365 Voice and Other 622 — 622 730 — 730 Total Large Enterprise Revenue 2,605 (80) 2,525 2,840 (83) 2,757 Mid-Market Enterprise Compute and Application Services 102 (21) 81 94 (25) 69 IP and Data Services 1,229 (3) 1,226 1,291 (4) 1,287 Fiber Infrastructure 148 (6) 142 156 (6) 150 Voice and Other 401 — 401 461 — 461 Total Mid-Market Enterprise Revenue 1,880 (30) 1,850 2,002 (35) 1,967 Wholesale Compute and Application Services 183 (118) 65 141 (120) 21 IP and Data Services 864 — 864 900 — 900 Fiber Infrastructure 480 (84) 396 463 (89) 374 Voice and Other 1,174 (189) 985 1,221 (188) 1,033 Total Wholesale Revenue 2,701 (391) 2,310 2,725 (397) 2,328 Business Segment by Product Category Compute and Application Services 1,279 (375) 904 1,297 (400) 897 IP and Data Services 4,434 (3) 4,431 4,670 (4) 4,666 Fiber Infrastructure 1,629 (227) 1,402 1,687 (228) 1,459 Voice and Other 2,692 (189) 2,503 2,971 (188) 2,783 Total Business Segment Revenue 10,034 (794) 9,240 10,625 (820) 9,805 Mass Markets Segment by Product Category Fiber Broadband 456 (14) 442 387 — 387 Other Broadband 1,786 (166) 1,620 1,899 (166) 1,733 Voice and Other 1,402 (125) 1,277 1,929 (431) 1,498 Total Mass Markets Revenue 3,644 (305) 3,339 4,215 (597) 3,618 Total Revenue $ 13,678 (1,099) 12,579 14,840 (1,417) 13,423 _____________________________________________________________________ (1) Includes regulatory revenue and lease revenue not within the scope of ASC 606.
Contract with Customer, Asset and Liability	The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of September 30, 2022 and December 31, 2021: September 30, 2022 December 31, 2021 (Dollars in millions) Customer receivables (1) $ 1,407 1,493 Contract assets (2) 56 73 Contract liabilities (3) 714 680 ______________________________________________________________________ (1) Reflects gross customer receivables of $1.5 billion and $1.6 billion, net of allowance for credit losses of $84 million and $102 million, at September 30, 2022 and December 31, 2021, respectively. These amounts exclude customer receivables, net, classified as held for sale of $175 million at September 30, 2022 (related to the ILEC business) and $288 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (2) These amounts exclude contract assets classified as held for sale of $7 million at September 30, 2022 (related to the ILEC business) and $9 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (3) These amounts exclude contract liabilities classified as held for sale of $76 million at September 30, 2022 (related to the ILEC business) and $161 million at December 31, 2021 (related to both the Latin American business and the ILEC business).
Capitalized Contract Cost	The following tables provide changes in our contract acquisition costs and fulfillment costs: Three Months Ended September 30, 2022 Three Months Ended September 30, 2021 Acquisition Costs Fulfillment Costs Acquisition Costs Fulfillment Costs (Dollars in millions) (Dollars in millions) Beginning of period balance (1) $ 208 188 271 217 Costs incurred 45 38 43 37 Amortization (49) (35) (51) (37) Change in contract costs held for sale 3 (2) (35) (31) End of period balance (2) $ 207 189 228 186 Nine Months Ended September 30, 2022 Nine Months Ended September 30, 2021 Acquisition Costs Fulfillment Costs Acquisition Costs Fulfillment Costs (Dollars in millions) (Dollars in millions) Beginning of period balance (3) $ 222 186 289 216 Costs incurred 129 119 132 112 Amortization (150) (113) (158) (111) Change in contract costs held for sale 6 (3) (35) (31) End of period balance (2) $ 207 189 228 186 ______________________________________________________________________ (1) Beginning of period balance for the three months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $31 million and $33 million, respectively (related to both the Latin American business and the ILEC business). (2) Ending of period balance for the three and nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $28 million and $35 million, respectively, related to the ILEC business. Ending of period balance for the three and nine months ended September 30, 2021 excludes acquisition costs and fulfillment costs classified as held for sale of $35 million and $31 million, respectively (related to both the Latin American business and the ILEC business). (3) Beginning of period balance for the nine months ended September 30, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $34 million and $32 million, respectively (related to both the Latin American business and the ILEC business).

Credit Losses on Financial In_2

Credit Losses on Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Credit Loss [Abstract]
Financing Receivable, Allowance for Credit Loss	The following table presents the activity of our allowance for credit losses by accounts receivable portfolio for the nine months ended September 30, 2022: Business Mass Markets Total (Dollars in millions) As of December 31, 2021 (1) $ 88 26 114 Provision for expected losses 19 80 99 Write-offs charged against the allowance (47) (88) (135) Recoveries collected 9 5 14 Foreign currency exchange rate change adjustment 1 — 1 Change in allowance in assets held for sale (1) 3 2 Ending balance at September 30, 2022 (2) $ 69 26 95 ______________________________________________________________________ (1) As of December 31, 2021, these amounts excluded a $24 million allowance for credit losses classified as held for sale related to the August 1, 2022 divestiture of the Latin American business and the divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses. (2) As of September 30, 2022, these amounts excluded a $19 million allowance for credit losses classified as held for sale related to the divestiture of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses.

Long-Term Debt and Credit Fac_2

Long-Term Debt and Credit Facilities (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt Including Unamortized Discounts and Premiums	The following table reflects the consolidated long-term debt of Lumen Technologies, Inc. and its subsidiaries as of the dates indicated below, including unamortized discounts and premiums unamortized debt issuance costs: Interest Rates (1) Maturities (1) September 30, 2022 December 31, 2021 (Dollars in millions) Senior Secured Debt: (2) Lumen Technologies, Inc. Revolving Credit Facility (3) LIBOR + 2.00% 2025 $ 280 200 Term Loan A (4) LIBOR + 2.00% 2025 1,006 1,050 Term Loan A-1 (4) LIBOR + 2.00% 2025 287 300 Term Loan B (5) LIBOR + 2.25% 2027 4,863 4,900 Senior notes 4.000% 2027 1,250 1,250 Subsidiaries: Level 3 Financing, Inc. Tranche B 2027 Term Loan (6) LIBOR + 1.75% 2027 2,411 3,111 Senior notes 3.400% - 3.875% 2027 - 2029 1,500 1,500 Embarq Corporation subsidiaries First mortgage bonds 7.125% - 8.375% 2023 - 2025 137 138 Senior Notes and Other Debt: (7) Lumen Technologies, Inc. Senior notes 4.500% - 7.650% 2023 - 2042 6,985 8,414 Subsidiaries: Level 3 Financing, Inc. Senior notes 3.625% - 4.625% 2027 - 2029 3,940 5,515 Qwest Corporation Senior notes 6.500% - 7.750% 2025 - 2057 1,986 1,986 Term loan (8) LIBOR + 2.00% 2027 215 215 Qwest Capital Funding, Inc. Senior notes 6.875% - 7.750% 2028 - 2031 255 255 Finance lease and other obligations Various Various 324 347 Unamortized (discounts) premiums, net (8) 21 Unamortized debt issuance costs (193) (220) Total long-term debt 25,238 28,982 Less current maturities (3,474) (1,554) Long-term debt, excluding current maturities $ 21,764 27,428 ______________________________________________________________________ (1) As of September 30, 2022. (2) See Note 7—Long-Term Debt and Credit Facilities in our Annual Report on Form 10-K for the year ended December 31, 2021 for a description of certain parent or subsidiary guarantees and liens securing this debt. (3) The Revolving Credit Facility had interest rates of 5.080% and 2.103% as of September 30, 2022 and December 31, 2021, respectively. (4) Term Loans A and A-1 had interest rates of 5.115% and 2.104% as of September 30, 2022 and December 31, 2021, respectively. (5) Term Loan B had interest rates of 5.365% and 2.354% as of September 30, 2022 and December 31, 2021, respectively. (6) The Level 3 Tranche B 2027 Term Loan had interest rates of 4.865% and 1.854% as of September 30, 2022 and December 31, 2021, respectively. (7) The table excludes $1.4 billion of indebtedness under Embarq Corporation's 7.995% senior notes maturing in 2036 that was classified as held for sale as of September 30, 2022 and December 31, 2021, and was assumed by the third-party purchaser as of October 3, 2022 concurrent with the sale of the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses and Note 17—Subsequent Events. (8) The Qwest Corporation Term Loan had interest rates of 5.120% and 2.110% as of September 30, 2022 and December 31, 2021, respectively.
Schedule of Maturities of Long-term Debt	Set forth below is the aggregate principal amount of our long-term debt as of September 30, 2022 (excluding unamortized (discounts) premiums, net, and unamortized debt issuance costs), maturing during the following years.: (Dollars in millions) (1) 2022 (remaining three months) (2) $ 1,908 2023 153 2024 158 2025 2,343 2026 1,276 2027 and thereafter 19,601 Total long-term debt $ 25,439 ______________________________________________________________________ (1) These amounts exclude $1.5 billion of debt and finance lease obligations related to the ILEC business that were classified as held for sale as of September 30, 2022. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for more information. (2) These amounts include $1.9 billion aggregate principal senior notes for which we issued redemption notices on September 26, 2022. See Note 17—Subsequent Events for information on additional debt repayments made since September 30, 2022 and the classification of the related aggregate principal as current maturities of long-term debt on our consolidated balance sheets as of September 30, 2022.
Schedule of Debt Repayments	During the nine months ended September 30, 2022, Lumen borrowed $2.4 billion from, and made repayments of $2.3 billion to, its Revolving Credit Facility. We used our net revolving credit draws and available cash to repay the following aggregate principal amount of indebtedness through a combination of tender offers, redemptions, prepayments and payments at maturity. These transactions resulted in a net gain of $9 million. Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 5.800% Senior Notes due 2022 (at Maturity) Q1 2022 $ 1,400 Level 3 Financing, Inc. Tranche B 2027 Term Loan Q3 2022 700 5.375% Senior Notes due 2025 Q3 2022 800 5.250% Senior Notes due 2026 Q3 2022 775 Other Q3 2022 30 Total Debt Repayments $ 3,705 Since September 30, 2022, Lumen and its subsidiaries have used available cash to repay the following aggregate principal amount of indebtedness through a combination of tender offers and redemptions: Debt (Dollars in millions) Lumen Technologies, Inc. 6.750% Senior Notes, Series W, due 2023 $ 750 7.500% Senior Notes, Series Y, due 2024 982 5.625% Senior Notes, Series X, due 2025 270 7.200% Senior Notes, Series D, due 2025 34 5.125% Senior Notes due 2026 484 6.875% Debentures, Series G, due 2028 126 5.375% Senior Notes due 2029 490 Embarq Corporation Subsidiaries First Mortgage Bonds 25 Qwest Capital Funding, Inc. Senior Notes 63 Total Debt Repayments $ 3,224

Severance (Tables)

Severance (Tables)	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Schedule of Changes in Accrued Liabilities for Severance Expenses	Changes in our accrued liabilities for severance expenses were as follows: Severance (Dollars in millions) Balance at December 31, 2021 $ 36 Accrued to expense 2 Payments, net (30) Balance at September 30, 2022 $ 8

Employee Benefits (Tables)

Employee Benefits (Tables)	9 Months Ended
	Sep. 30, 2022
Retirement Benefits [Abstract]
Schedule of Components of Net Periodic Pension Benefit (Income) Expense and Post-retirement Benefit Expense	Net periodic benefit (income) expense for the Combined Pension Plan and the Lumen Pension Plan (together the "Pension Plans") includes the following components: Pension Plans Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions) Service cost $ 11 14 34 42 Interest cost 53 49 155 148 Expected return on plan assets (100) (138) (302) (414) Settlement charges — 57 — 57 Recognition of prior service credit (3) (2) (8) (7) Recognition of actuarial loss 32 49 99 147 Net periodic pension (income) expense $ (7) 29 (22) (27) Net periodic benefit expense for our post-retirement benefit plans includes the following components: Post-Retirement Benefit Plans Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions) Service cost $ 3 4 8 11 Interest cost 15 12 45 35 Recognition of prior service cost 1 3 5 11 Recognition of actuarial loss — 2 — 4 Net periodic post-retirement benefit expense $ 19 21 58 61

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Common Share	Basic and diluted earnings per common share for the three and nine months ended September 30, 2022 and 2021 were calculated as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions, except per share amounts, shares in thousands) Income (Numerator) Net income $ 578 544 1,521 1,525 Net income applicable to common stock for computing basic earnings per common share 578 544 1,521 1,525 Net income as adjusted for purposes of computing diluted earnings per common share $ 578 544 1,521 1,525 Shares (Denominator): Weighted-average number of shares: Outstanding during period 1,034,786 1,079,917 1,031,687 1,095,223 Non-vested restricted stock (21,662) (17,833) (20,189) (18,117) Weighted average shares outstanding for computing basic earnings per common share 1,013,124 1,062,084 1,011,498 1,077,106 Incremental common shares attributable to dilutive securities: Shares issuable under convertible securities 10 10 10 10 Shares issuable under incentive compensation plans 3,879 7,063 4,773 6,763 Number of shares as adjusted for purposes of computing diluted earnings per common share 1,017,013 1,069,157 1,016,281 1,083,879 Basic earnings per common share $ 0.57 0.51 1.50 1.42 Diluted earnings per common share $ 0.57 0.51 1.50 1.41

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurement Inputs and Valuation Techniques	The three input levels in the hierarchy of fair value measurements are defined by the FASB generally as follows: Input Level Description of Input Level 1 Observable inputs such as quoted market prices in active markets. Level 2 Inputs other than quoted prices in active markets that are either directly or indirectly observable. Level 3 Unobservable inputs in which little or no market data exists.
Schedule of Carrying Amounts and Estimated Fair Values of Financial Assets and Liabilities	The following table presents the carrying amounts and estimated fair values of our financial assets and liabilities as of September 30, 2022 and December 31, 2021: September 30, 2022 December 31, 2021 Input Carrying Fair Carrying Fair (Dollars in millions) Equity securities (1) 1 $ 47 47 — — Long-term debt, excluding finance lease and other obligations (2) 2 $ 24,914 21,934 28,635 29,221 Interest rate swap contracts (see Note 11) 2 $ — — 25 25 Indemnifications related to the sale of the Latin American business 3 $ 86 86 — — ______________________________________________________________________ (1) For the three and nine months ended September 30, 2022, we recognized $83 million of loss on equity securities in other (expense) income, net in our consolidated statements of operations. (2) As of September 30, 2022 and December 31, 2021, these amounts exclude $1.4 billion aggregate principal amount of debt for both periods and $0.7 billion and $1.6 billion, respectively, of fair value of debt classified as held for sale related to the ILEC business. See Note 2—Recently Completed Divestitures of the Latin American and ILEC Businesses for more information.
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share	As of September 30, 2022 As of December 31, 2021 Net Asset Value (Dollars in millions) Investment in limited partnership (1) $ 55 299 ______________________________________________________________________ (1) For the three and nine months ended September 30, 2022, we recognized $43 million and $114 million, respectively, of loss on investment, reflected in other (expense) income, net in our consolidated statements of operations. For both the three and nine months ended September 30, 2021, we recognized $9 million of loss on investment, reflected in other (expense) income, net in our consolidated statements of operations.

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The table below presents the fair value of our derivative financial instruments as well as their classification on the consolidated balance sheets at September 30, 2022 and December 31, 2021, as follows (in millions): September 30, 2022 December 31, 2021 Derivatives designated as Balance Sheet Location Fair Value Cash flow hedging contracts Other current and noncurrent liabilities $ — 25
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss) by Component	The amount of realized losses reclassified from AOCI to the statement of operations consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 Cash flow hedging contracts Three Months Ended September 30, $ — 21 Nine Months Ended September 30, $ 22 62 The tables below present further information about our reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended September 30, 2022: Three Months Ended September 30, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ — Interest expense Income tax benefit — Income tax expense Net of tax $ — Amortization of pension & post-retirement plans (1) Net actuarial loss $ 32 Other (expense) income, net Prior service cost (2) Other (expense) income, net Total before tax 30 Income tax benefit (7) Income tax expense Net of tax $ 23 Reclassification of realized loss on foreign currency translation to gain on sale of business $ 112 Gain on sale of business Income tax benefit — Income tax expense Net of tax $ 112 Nine Months Ended September 30, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 22 Interest expense Income tax benefit (5) Income tax expense Net of tax $ 17 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 99 Other (expense) income, net Prior service credit (3) Other (expense) income, net Total before tax 96 Income tax benefit (24) Income tax expense Net of tax $ 72 Reclassification of realized loss on foreign currency translation to gain on sale of business $ 112 Gain on sale of business Income tax benefit — Income tax expense Net of tax $ 112 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit expense (income) related to our pension and post-retirement plans. The tables below present further information about our reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended September 30, 2021: Three Months Ended September 30, 2021 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 21 Interest expense Income tax expense (5) Income tax expense Net of tax $ 16 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 108 Other (expense) income, net Prior service cost 1 Other (expense) income, net Total before tax 109 Income tax benefit (27) Income tax expense Net of tax $ 82 Nine Months Ended September 30, 2021 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 62 Interest expense Income tax benefit (15) Income tax expense Net of tax $ 47 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 208 Other (expense) income, net Prior service cost 4 Other (expense) income, net Total before tax 212 Income tax benefit (52) Income tax expense Net of tax $ 160 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit income related to our pension and post-retirement plans.

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Segment Results	The following tables summarize our segment results for the three and nine months ended September 30, 2022 and 2021, based on the segment categorization we were operating under at September 30, 2022. Three Months Ended September 30, 2022 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 3,217 1,173 4,390 — 4,390 Expenses: Cost of services and products 792 25 817 1,182 1,999 Selling, general and administrative 263 169 432 360 792 Gain on sale of business — — — (593) (593) Less: stock-based compensation — — — (23) (23) Total expense 1,055 194 1,249 926 2,175 Total adjusted EBITDA $ 2,162 979 3,141 (926) 2,215 Three Months Ended September 30, 2021 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 3,508 1,379 4,887 — 4,887 Expenses: Cost of services and products 867 36 903 1,248 2,151 Selling, general and administrative 293 128 421 233 654 Less: stock-based compensation — — — (27) (27) Total expense 1,160 164 1,324 1,454 2,778 Total adjusted EBITDA $ 2,348 1,215 3,563 (1,454) 2,109 Nine Months Ended September 30, 2022 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 10,034 3,644 13,678 — 13,678 Expenses: Cost of services and products 2,452 91 2,543 3,499 6,042 Selling, general and administrative 845 439 1,284 1,123 2,407 Gain on sale of business — — — (593) (593) Less: stock-based compensation — — — (71) (71) Total expense 3,297 530 3,827 3,958 7,785 Total adjusted EBITDA $ 6,737 3,114 9,851 (3,958) 5,893 Nine Months Ended September 30, 2021 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue $ 10,625 4,215 14,840 — 14,840 Expenses: Cost of services and products 2,614 119 2,733 3,669 6,402 Selling, general and administrative 892 415 1,307 865 2,172 Less: stock-based compensation — — — (89) (89) Total expense 3,506 534 4,040 4,445 8,485 Total adjusted EBITDA $ 7,119 3,681 10,800 (4,445) 6,355
Reconciliation of Operating Profit (Loss) From Segments to Consolidated Net Income	The following table reconciles total segment adjusted EBITDA to net income for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 (Dollars in millions) Total segment adjusted EBITDA $ 3,141 3,563 9,851 10,800 Operations and other expenses (926) (1,454) (3,958) (4,445) Depreciation and amortization (808) (951) (2,443) (3,142) Stock-based compensation (23) (27) (71) (89) Operating income 1,384 1,131 3,379 3,124 Total other expense, net (447) (415) (1,188) (1,102) Income before income taxes 937 716 2,191 2,022 Income tax expense 359 172 670 497 Net income $ 578 544 1,521 1,525

Other Financial Information (Ta

Other Financial Information (Tables)	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Components of Other Current Assets	The following table presents details of other current assets reflected in our consolidated balance sheets: September 30, 2022 December 31, 2021 (Dollars in millions) Prepaid expenses $ 371 295 Income tax receivable 60 22 Materials, supplies and inventory 179 96 Contract assets 35 45 Contract acquisition costs 131 142 Contract fulfillment costs 104 106 Note receivable — 56 Receivable for sale of land — 56 Other 14 11 Total other current assets (1)(2) $ 894 829 ______________________________________________________________________ (1) Excludes $52 million of other current assets related to the ILEC business that were classified as held for sale as of September 30, 2022. (2) Excludes $126 million of other current assets related to the Latin American business sold on August 1, 2022 and the ILEC business sold on October 3, 2022 that were classified as held for sale as of December 31, 2021.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	9 Months Ended
	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Summary of the Entity's Accumulated Other Comprehensive Income (Loss) by Component	The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the nine months ended September 30, 2022: Pension Plans Post-Retirement Benefit Plans Foreign Currency Translation Adjustment and Other Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2021 $ (1,577) (164) (400) (17) (2,158) Other comprehensive loss before reclassifications — — (245) — (245) Amounts reclassified from accumulated other comprehensive loss 68 4 112 17 201 Net current-period other comprehensive income (loss) 68 4 (133) 17 (44) Balance at September 30, 2022 $ (1,509) (160) (533) — (2,202) The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheets by component for the nine months ended September 30, 2021 : Pension Plans Post-Retirement Benefit Plans Foreign Currency Translation Adjustment and Other Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2020 $ (2,197) (272) (265) (79) (2,813) Other comprehensive income (loss) before reclassifications 133 — (103) (1) 29 Amounts reclassified from accumulated other comprehensive loss 149 11 — 47 207 Net current-period other comprehensive income (loss) 282 11 (103) 46 236 Balance at September 30, 2021 $ (1,915) (261) (368) (33) (2,577)
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss) by Component	The amount of realized losses reclassified from AOCI to the statement of operations consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 Cash flow hedging contracts Three Months Ended September 30, $ — 21 Nine Months Ended September 30, $ 22 62 The tables below present further information about our reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended September 30, 2022: Three Months Ended September 30, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ — Interest expense Income tax benefit — Income tax expense Net of tax $ — Amortization of pension & post-retirement plans (1) Net actuarial loss $ 32 Other (expense) income, net Prior service cost (2) Other (expense) income, net Total before tax 30 Income tax benefit (7) Income tax expense Net of tax $ 23 Reclassification of realized loss on foreign currency translation to gain on sale of business $ 112 Gain on sale of business Income tax benefit — Income tax expense Net of tax $ 112 Nine Months Ended September 30, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 22 Interest expense Income tax benefit (5) Income tax expense Net of tax $ 17 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 99 Other (expense) income, net Prior service credit (3) Other (expense) income, net Total before tax 96 Income tax benefit (24) Income tax expense Net of tax $ 72 Reclassification of realized loss on foreign currency translation to gain on sale of business $ 112 Gain on sale of business Income tax benefit — Income tax expense Net of tax $ 112 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit expense (income) related to our pension and post-retirement plans. The tables below present further information about our reclassifications out of accumulated other comprehensive loss by component for the three and nine months ended September 30, 2021: Three Months Ended September 30, 2021 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 21 Interest expense Income tax expense (5) Income tax expense Net of tax $ 16 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 108 Other (expense) income, net Prior service cost 1 Other (expense) income, net Total before tax 109 Income tax benefit (27) Income tax expense Net of tax $ 82 Nine Months Ended September 30, 2021 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Interest rate swaps $ 62 Interest expense Income tax benefit (15) Income tax expense Net of tax $ 47 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 208 Other (expense) income, net Prior service cost 4 Other (expense) income, net Total before tax 212 Income tax benefit (52) Income tax expense Net of tax $ 160 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit income related to our pension and post-retirement plans.

Subsequent Events (Tables)

Subsequent Events (Tables)	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Schedule of Debt Repayments	During the nine months ended September 30, 2022, Lumen borrowed $2.4 billion from, and made repayments of $2.3 billion to, its Revolving Credit Facility. We used our net revolving credit draws and available cash to repay the following aggregate principal amount of indebtedness through a combination of tender offers, redemptions, prepayments and payments at maturity. These transactions resulted in a net gain of $9 million. Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 5.800% Senior Notes due 2022 (at Maturity) Q1 2022 $ 1,400 Level 3 Financing, Inc. Tranche B 2027 Term Loan Q3 2022 700 5.375% Senior Notes due 2025 Q3 2022 800 5.250% Senior Notes due 2026 Q3 2022 775 Other Q3 2022 30 Total Debt Repayments $ 3,705 Since September 30, 2022, Lumen and its subsidiaries have used available cash to repay the following aggregate principal amount of indebtedness through a combination of tender offers and redemptions: Debt (Dollars in millions) Lumen Technologies, Inc. 6.750% Senior Notes, Series W, due 2023 $ 750 7.500% Senior Notes, Series Y, due 2024 982 5.625% Senior Notes, Series X, due 2025 270 7.200% Senior Notes, Series D, due 2025 34 5.125% Senior Notes due 2026 484 6.875% Debentures, Series G, due 2028 126 5.375% Senior Notes due 2029 490 Embarq Corporation Subsidiaries First Mortgage Bonds 25 Qwest Capital Funding, Inc. Senior Notes 63 Total Debt Repayments $ 3,224

Background (Details)

Background (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Book overdraft balance	$ 0	$ 0

Recently Completed Divestitur_3

Recently Completed Divestitures of the Latin American and ILEC Businesses - Additional Information (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Oct. 03, 2022 USD ($) States	Aug. 01, 2022 USD ($)	Dec. 31, 2021 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on disposal	$ 593	$ 0	$ 593	$ 0
Goodwill	15,918		15,918				$ 15,986
Depreciation and amortization			2,443	3,142
Disposal Group Disposed of by Sale, not Discontinued Operations | Latin American Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on disposal	593		593
Indemnifications related to the sale of the Latin American business	86		86
Net assets						$ 1,900
Property, plant and equipment, net accumulated depreciation						1,700
Goodwill						245
Accumulated depreciation						140
Deferred income tax liabilities						154
Disposal Group Disposed of by Sale, not Discontinued Operations | Latin American Business | Level 3 Parent, LLC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration from disposal of business						$ 2,700
Disposal Group Disposed of by Sale, not Discontinued Operations | ILEC Business | Subsequent Event
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash consideration from disposal of business					$ 7,500
Number of states in which the business is conducted | States					20
Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on disposal			0
Depreciation and amortization	114	$ 81	350	$ 81
Disposal Group, Held-for-sale, Not Discontinued Operations | Latin American Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net assets							2,200
Disposal Group, Held-for-sale, Not Discontinued Operations | ILEC Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net assets	6,675		6,675				6,575
Property, plant and equipment, net accumulated depreciation	3,651		3,651				3,491
Accumulated depreciation	$ 8,170		$ 8,170				$ 8,303

Recently Completed Divestitur_4

Recently Completed Divestitures of the Latin American and ILEC Businesses - Components of Assets and Liabilities as of Disposal Date (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Jan. 01, 2022	Dec. 31, 2021	Sep. 30, 2021
Assets held for sale
Cash and cash equivalents	$ 0			$ 39
Other current assets	$ 52		$ 126
Senior notes | Embarq
Liabilities held for sale
Stated interest rate	7.995%		7.995%
ILEC Business | Defined Benefit Plan, Funded Plan
Liabilities held for sale
Pension liability	$ 2,500	$ 2,500	$ 2,500
ILEC Business | Defined Benefit Plan, Funded through Transfer of Plan Assets
Liabilities held for sale
Pension liability		$ 2,200
Contributions	319
Disposal Group, Held-for-sale, Not Discontinued Operations
Assets held for sale
Goodwill	2,600
Liabilities held for sale
Allowance for doubtful accounts	19		24
Long-term finance lease obligations	76		57
Disposal Group, Held-for-sale, Not Discontinued Operations | Senior notes | Embarq
Liabilities held for sale
Long-term debt, indebtedness	1,400		1,400
Unamortized discount	114		117
Disposal Group, Held-for-sale, Not Discontinued Operations | Latin American Business
Assets held for sale
Total assets held for sale			2,200
Liabilities held for sale
Total liabilities held for sale			435
Disposal Group, Held-for-sale, Not Discontinued Operations | ILEC Business
Assets held for sale
Cash and cash equivalents	0		1
Accounts receivable, less allowance	195		227
Other current assets	52		45
Property, plant and equipment, net accumulated depreciation	3,651		3,491
Goodwill	2,581		2,615
Other intangible assets, net	158		158
Other non-current assets	38		38
Total assets held for sale	6,675		6,575
Liabilities held for sale
Accounts payable	56		64
Salaries and benefits	32		25
Income and other taxes	30		24
Interest	38		10
Current portion of deferred revenue	87		90
Other current liabilities	47		35
Long-term debt, indebtedness	1,400		1,377
Pension and other post-retirement benefits	27		56
Other non-current liabilities	71		141
Total liabilities held for sale	1,788		1,822
Allowance for doubtful accounts	19		21
Accumulated depreciation	$ 8,170		$ 8,303

Recently Completed Divestitur_5

Recently Completed Divestitures of the Latin American Business and Planned Divestiture of ILEC Businesses - Pre-tax Net Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disposal Group, Held-for-sale, Not Discontinued Operations | ILEC Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Pre-tax net income	$ 164	$ 234	$ 576	$ 528

Goodwill, Customer Relationsh_3

Goodwill, Customer Relationships and Other Intangible Assets - Schedule of Goodwill, Customer Relationships, and Other Intangible Assets (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Goodwill [Line Items]
Goodwill	$ 15,918	$ 15,986
Indefinite-lived intangible assets	9	9
Total other intangible assets, net	6,436	6,970
Customer relationships
Goodwill [Line Items]
Finite-lived intangible assets, net	4,822	5,365
Accumulated amortization	3,579	11,740
Capitalized software
Goodwill [Line Items]
Finite-lived intangible assets, net	1,498	1,459
Accumulated amortization	3,832	3,624
Trade names, patents and other
Goodwill [Line Items]
Finite-lived intangible assets, net	107	137
Accumulated amortization	183	$ 160
Fully amortized and retired customer relationships
Goodwill [Line Items]
Gross carrying value	$ 8,700

Goodwill, Customer Relationsh_4

Goodwill, Customer Relationships and Other Intangible Assets - Additional Information (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) segment reportingUnit	Sep. 30, 2021 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets, gross (including goodwill) | $	$ 29,900		$ 29,900
Number of reportable segments | segment			2
Number of operating segments | segment			2
Number of reporting units | reportingUnit			4
Amortization of intangible assets | $	$ 279	$ 306	$ 830	$ 1,000

Goodwill, Customer Relationsh_5

Goodwill, Customer Relationships and Other Intangible Assets - Rollforward of Goodwill (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
As of beginning of period	$ 15,986
Effect of foreign currency exchange rate change and other	(68)
As of end of period	15,918	$ 15,986
Accumulated impairment losses	7,700	7,700
Disposal Group, Held-for-sale, Not Discontinued Operations
Goodwill [Roll Forward]
Reclassified as held for sale		2,900
Goodwill	2,600
Disposal Group, Held-for-sale, Not Discontinued Operations | ILEC Business
Goodwill [Roll Forward]
Goodwill	2,581	2,615
Business
Goodwill [Roll Forward]
As of beginning of period	11,235
Effect of foreign currency exchange rate change and other	(68)
As of end of period	11,167	11,235
Mass Markets
Goodwill [Roll Forward]
As of beginning of period	4,751
Effect of foreign currency exchange rate change and other	0
As of end of period	$ 4,751	$ 4,751

Goodwill, Customer Relationsh_6

Goodwill, Customer Relationships and Other Intangible Assets - Schedule of Amortization Expense (Details) $ in Millions	Sep. 30, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2022 (remaining three months)	$ 261
2023	978
2024	906
2025	839
2026	$ 762

Revenue Recognition - Revenue b

Revenue Recognition - Revenue by Segment, Sales Channel and Product Category (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Total revenue	$ 4,390	$ 4,887	$ 13,678	$ 14,840
Operating Segments
Disaggregation of Revenue [Line Items]
Total revenue	4,390	4,887	13,678	14,840
Adjustments for non-ASC 606 revenue	(331)	(472)	(1,099)	(1,417)
Total revenue from contracts with customers	4,059	4,415	12,579	13,423
Operating Segments | Business
Disaggregation of Revenue [Line Items]
Total revenue	3,217	3,508	10,034	10,625
Adjustments for non-ASC 606 revenue	(246)	(273)	(794)	(820)
Total revenue from contracts with customers	2,971	3,235	9,240	9,805
Operating Segments | Business | Compute and Application Services
Disaggregation of Revenue [Line Items]
Total revenue	399	431	1,279	1,297
Adjustments for non-ASC 606 revenue	(109)	(133)	(375)	(400)
Total revenue from contracts with customers	290	298	904	897
Operating Segments | Business | IP and Data Services
Disaggregation of Revenue [Line Items]
Total revenue	1,417	1,543	4,434	4,670
Adjustments for non-ASC 606 revenue	(1)	(1)	(3)	(4)
Total revenue from contracts with customers	1,416	1,542	4,431	4,666
Operating Segments | Business | Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total revenue	530	578	1,629	1,687
Adjustments for non-ASC 606 revenue	(74)	(76)	(227)	(228)
Total revenue from contracts with customers	456	502	1,402	1,459
Operating Segments | Business | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	871	956	2,692	2,971
Adjustments for non-ASC 606 revenue	(62)	(63)	(189)	(188)
Total revenue from contracts with customers	809	893	2,503	2,783
Operating Segments | Business | International and Global Accounts ("IGAM")
Disaggregation of Revenue [Line Items]
Total revenue	853	1,027	2,848	3,058
Adjustments for non-ASC 606 revenue	(80)	(104)	(293)	(305)
Total revenue from contracts with customers	773	923	2,555	2,753
Operating Segments | Business | International and Global Accounts ("IGAM") | Compute and Application Services
Disaggregation of Revenue [Line Items]
Total revenue	154	183	521	547
Adjustments for non-ASC 606 revenue	(47)	(71)	(191)	(210)
Total revenue from contracts with customers	107	112	330	337
Operating Segments | Business | International and Global Accounts ("IGAM") | IP and Data Services
Disaggregation of Revenue [Line Items]
Total revenue	350	431	1,190	1,287
Adjustments for non-ASC 606 revenue	0	0	0	0
Total revenue from contracts with customers	350	431	1,190	1,287
Operating Segments | Business | International and Global Accounts ("IGAM") | Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total revenue	199	231	642	665
Adjustments for non-ASC 606 revenue	(33)	(33)	(102)	(95)
Total revenue from contracts with customers	166	198	540	570
Operating Segments | Business | International and Global Accounts ("IGAM") | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	150	182	495	559
Adjustments for non-ASC 606 revenue	0	0	0	0
Total revenue from contracts with customers	150	182	495	559
Operating Segments | Business | Large Enterprise
Disaggregation of Revenue [Line Items]
Total revenue	844	942	2,605	2,840
Adjustments for non-ASC 606 revenue	(27)	(26)	(80)	(83)
Total revenue from contracts with customers	817	916	2,525	2,757
Operating Segments | Business | Large Enterprise | Compute and Application Services
Disaggregation of Revenue [Line Items]
Total revenue	148	172	473	515
Adjustments for non-ASC 606 revenue	(16)	(15)	(45)	(45)
Total revenue from contracts with customers	132	157	428	470
Operating Segments | Business | Large Enterprise | IP and Data Services
Disaggregation of Revenue [Line Items]
Total revenue	378	394	1,151	1,192
Adjustments for non-ASC 606 revenue	0	0	0	0
Total revenue from contracts with customers	378	394	1,151	1,192
Operating Segments | Business | Large Enterprise | Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total revenue	117	143	359	403
Adjustments for non-ASC 606 revenue	(11)	(11)	(35)	(38)
Total revenue from contracts with customers	106	132	324	365
Operating Segments | Business | Large Enterprise | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	201	233	622	730
Adjustments for non-ASC 606 revenue	0	0	0	0
Total revenue from contracts with customers	201	233	622	730
Operating Segments | Business | Mid-Market Enterprise
Disaggregation of Revenue [Line Items]
Total revenue	618	648	1,880	2,002
Adjustments for non-ASC 606 revenue	(10)	(11)	(30)	(35)
Total revenue from contracts with customers	608	637	1,850	1,967
Operating Segments | Business | Mid-Market Enterprise | Compute and Application Services
Disaggregation of Revenue [Line Items]
Total revenue	35	30	102	94
Adjustments for non-ASC 606 revenue	(7)	(8)	(21)	(25)
Total revenue from contracts with customers	28	22	81	69
Operating Segments | Business | Mid-Market Enterprise | IP and Data Services
Disaggregation of Revenue [Line Items]
Total revenue	406	421	1,229	1,291
Adjustments for non-ASC 606 revenue	(1)	(1)	(3)	(4)
Total revenue from contracts with customers	405	420	1,226	1,287
Operating Segments | Business | Mid-Market Enterprise | Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total revenue	49	50	148	156
Adjustments for non-ASC 606 revenue	(2)	(2)	(6)	(6)
Total revenue from contracts with customers	47	48	142	150
Operating Segments | Business | Mid-Market Enterprise | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	128	147	401	461
Adjustments for non-ASC 606 revenue	0	0	0	0
Total revenue from contracts with customers	128	147	401	461
Operating Segments | Business | Wholesale
Disaggregation of Revenue [Line Items]
Total revenue	902	891	2,701	2,725
Adjustments for non-ASC 606 revenue	(129)	(132)	(391)	(397)
Total revenue from contracts with customers	773	759	2,310	2,328
Operating Segments | Business | Wholesale | Compute and Application Services
Disaggregation of Revenue [Line Items]
Total revenue	62	46	183	141
Adjustments for non-ASC 606 revenue	(39)	(39)	(118)	(120)
Total revenue from contracts with customers	23	7	65	21
Operating Segments | Business | Wholesale | IP and Data Services
Disaggregation of Revenue [Line Items]
Total revenue	283	297	864	900
Adjustments for non-ASC 606 revenue	0	0	0	0
Total revenue from contracts with customers	283	297	864	900
Operating Segments | Business | Wholesale | Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total revenue	165	154	480	463
Adjustments for non-ASC 606 revenue	(28)	(30)	(84)	(89)
Total revenue from contracts with customers	137	124	396	374
Operating Segments | Business | Wholesale | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	392	394	1,174	1,221
Adjustments for non-ASC 606 revenue	(62)	(63)	(189)	(188)
Total revenue from contracts with customers	330	331	985	1,033
Operating Segments | Mass Markets
Disaggregation of Revenue [Line Items]
Total revenue	1,173	1,379	3,644	4,215
Adjustments for non-ASC 606 revenue	(85)	(199)	(305)	(597)
Total revenue from contracts with customers	1,088	1,180	3,339	3,618
Operating Segments | Mass Markets | Fiber Broadband
Disaggregation of Revenue [Line Items]
Total revenue	160	135	456	387
Adjustments for non-ASC 606 revenue	(4)	0	(14)	0
Total revenue from contracts with customers	156	135	442	387
Operating Segments | Mass Markets | Other Broadband
Disaggregation of Revenue [Line Items]
Total revenue	580	619	1,786	1,899
Adjustments for non-ASC 606 revenue	(55)	(56)	(166)	(166)
Total revenue from contracts with customers	525	563	1,620	1,733
Operating Segments | Mass Markets | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	433	625	1,402	1,929
Adjustments for non-ASC 606 revenue	(26)	(143)	(125)	(431)
Total revenue from contracts with customers	$ 407	$ 482	$ 1,277	$ 1,498

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Lease income	$ 307	$ 329	$ 978	$ 988
Percent of operating revenue	7%	7%	7%	7%
Revenue recognized	$ 47	$ 61	$ 494	$ 544
Contract liabilities					$ 841	$ 950
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract term			1 year
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract term			5 years
Weighted Average | Consumer Customers
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Length of customer life			32 months
Weighted Average | Business Customers
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Length of customer life			30 months

Revenue Recognition - Contract

Revenue Recognition - Contract with Customer, Asset and Liability (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Capitalized Contract Cost [Line Items]
Customer receivables	$ 1,407	$ 1,493
Contract assets	56	73
Contract liabilities	714	680
Accounts receivable, gross	1,500	1,600
Allowance for doubtful accounts receivable	84	102
Disposal Group, Held-for-sale, Not Discontinued Operations
Capitalized Contract Cost [Line Items]
Customer receivables		288
Contract assets		9
Contract liabilities		$ 161
Disposal Group, Held-for-sale, Not Discontinued Operations | ILEC Business
Capitalized Contract Cost [Line Items]
Customer receivables	175
Contract assets	7
Contract liabilities	$ 76

Revenue Recognition - Remaining

Revenue Recognition - Remaining Performance Obligation (Details) $ in Billions	Sep. 30, 2022 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 5.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	69%
Remaining performance obligation, satisfaction period	2 years 3 months

Revenue Recognition - Capitaliz

Revenue Recognition - Capitalized Contract Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Acquisition Costs
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	$ 208	$ 271	$ 222	$ 289
Costs incurred	45	43	129	132
Amortization	(49)	(51)	(150)	(158)
Change in contract costs held for sale	3	(35)	6	(35)
End of period balance	207	228	207	228
Acquisition Costs | Held-for-sale
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	31		34
End of period balance		35		35
Acquisition Costs | Held-for-sale | ILEC Business
Capitalized Contract Cost [Roll Forward]
End of period balance	28		28
Fulfillment Costs
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	188	217	186	216
Costs incurred	38	37	119	112
Amortization	(35)	(37)	(113)	(111)
Change in contract costs held for sale	(2)	(31)	(3)	(31)
End of period balance	189	186	189	186
Fulfillment Costs | Held-for-sale
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	33		32
End of period balance		$ 31		$ 31
Fulfillment Costs | Held-for-sale | ILEC Business
Capitalized Contract Cost [Roll Forward]
End of period balance	$ 35		$ 35

Credit Losses on Financial In_3

Credit Losses on Financial Instruments (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance at December 31, 2021	$ 114
Provision for expected losses	99
Write-offs charged against the allowance	(135)
Recoveries collected	14
Foreign currency exchange rate change adjustment	(1)
Change in allowance in assets held for sale	2
Ending balance at September 30, 2022	95
Disposal Group, Held-for-sale, Not Discontinued Operations
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for doubtful accounts	19	$ 24
Business
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance at December 31, 2021	88
Provision for expected losses	19
Write-offs charged against the allowance	(47)
Recoveries collected	9
Foreign currency exchange rate change adjustment	(1)
Change in allowance in assets held for sale	(1)
Ending balance at September 30, 2022	69
Mass Markets
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance at December 31, 2021	26
Provision for expected losses	80
Write-offs charged against the allowance	(88)
Recoveries collected	5
Foreign currency exchange rate change adjustment	0
Change in allowance in assets held for sale	3
Ending balance at September 30, 2022	$ 26

Long-Term Debt and Credit Fac_3

Long-Term Debt and Credit Facilities - Schedule of Long Term Debt (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Long-term Debt and Credit Facilities
Finance lease and other obligations	$ 324	$ 347
Unamortized (discounts) premiums, net	(8)	21
Unamortized debt issuance costs	(193)	(220)
Total long-term debt	25,238	28,982
Less current maturities	(3,474)	(1,554)
Long-term debt, excluding current maturities	21,764	27,428
Lumen Technologies, Inc. | Credit facility | Revolving Credit Facility
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 280	$ 200
Long-term debt, weighted average interest rate	5.08%	2.103%
Lumen Technologies, Inc. | Credit facility | Revolving Credit Facility | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Lumen Technologies, Inc. | Term Loan | Term Loan A
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 1,006	$ 1,050
Long-term debt, weighted average interest rate	5.115%	2.104%
Lumen Technologies, Inc. | Term Loan | Term Loan A | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Lumen Technologies, Inc. | Term Loan | Term Loan A-1
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 287	$ 300
Long-term debt, weighted average interest rate	5.115%	2.104%
Lumen Technologies, Inc. | Term Loan | Term Loan A-1 | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Lumen Technologies, Inc. | Term Loan | Term Loan B
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 4,863	$ 4,900
Long-term debt, weighted average interest rate	5.365%	2.354%
Lumen Technologies, Inc. | Term Loan | Term Loan B | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2.25%
Lumen Technologies, Inc. | Senior notes | 4.000% Senior Secured Notes Due 2027
Long-term Debt and Credit Facilities
Stated interest rate	4%
Long-term debt, gross	$ 1,250	$ 1,250
Lumen Technologies, Inc. | Senior notes | Senior Notes Maturing 2023-2042
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 6,985	8,414
Lumen Technologies, Inc. | Senior notes | Senior Notes Maturing 2023-2042 | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	4.50%
Lumen Technologies, Inc. | Senior notes | Senior Notes Maturing 2023-2042 | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	7.65%
Level 3 Financing, Inc. | Term Loan | Tranche B 2027 Term Loan
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 2,411	$ 3,111
Long-term debt, weighted average interest rate	4.865%	1.854%
Level 3 Financing, Inc. | Term Loan | Tranche B 2027 Term Loan | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1.75%
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2029
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 1,500	$ 1,500
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2029 | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	3.40%
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2029 | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	3.875%
Level 3 Financing, Inc. | Senior notes | Senior Notes Maturing 2025-2029
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 3,940	$ 5,515
Level 3 Financing, Inc. | Senior notes | Senior Notes Maturing 2025-2029 | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	3.625%
Level 3 Financing, Inc. | Senior notes | Senior Notes Maturing 2025-2029 | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	4.625%
Embarq Corporation subsidiaries | Senior notes
Long-term Debt and Credit Facilities
Stated interest rate	7.995%	7.995%
Embarq Corporation subsidiaries | Senior notes | Disposal Group, Held-for-sale, Not Discontinued Operations
Long-term Debt and Credit Facilities
Long-term debt, indebtedness	$ 1,400	$ 1,400
Embarq Corporation subsidiaries | First mortgage bonds | First Mortgage Bonds
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 137	138
Embarq Corporation subsidiaries | First mortgage bonds | First Mortgage Bonds | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	7.125%
Embarq Corporation subsidiaries | First mortgage bonds | First Mortgage Bonds | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	8.375%
Qwest Corporation | Term Loan
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 215	$ 215
Long-term debt, weighted average interest rate	5.12%	2.11%
Qwest Corporation | Term Loan | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Qwest Corporation | Senior notes
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 1,986	$ 1,986
Qwest Corporation | Senior notes | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	6.50%
Qwest Corporation | Senior notes | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	7.75%
Qwest Capital Funding, Inc. | Senior notes
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 255	$ 255
Qwest Capital Funding, Inc. | Senior notes | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	6.875%
Qwest Capital Funding, Inc. | Senior notes | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	7.75%

Long-Term Debt and Credit Fac_4

Long-Term Debt and Credit Facilities - Schedule of Maturities of Long Term Debt (Details) $ in Millions	Sep. 30, 2022 USD ($)
Long-term Debt, Fiscal Year Maturity
2022 (remaining three months)	$ 1,908
2023	153
2024	158
2025	2,343
2026	1,276
2027 and thereafter	19,601
Total long-term debt	25,439
Senior Notes
Long-term Debt, Fiscal Year Maturity
2022 (remaining three months)	1,900
Disposal Group, Held-for-sale, Not Discontinued Operations
Long-term Debt, Fiscal Year Maturity
Total long-term debt	$ 1,500

Long-Term Debt and Credit Fac_5

Long-Term Debt and Credit Facilities - Schedule of Debt Repayments (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Long-term Debt and Credit Facilities
Borrowings	$ 2,400
Repayments of debt	2,300
Gain from repayments of debt	9	$ 8
Repayments of debt	$ 3,705
Senior Notes | 5.800% Senior Notes due 2022 (at Maturity)
Long-term Debt and Credit Facilities
Stated interest rate	5.80%
Repayments of debt	$ 1,400
Other
Long-term Debt and Credit Facilities
Repayments of debt	$ 30
Level 3 Financing, Inc. | Senior Notes | 5.375% Senior Notes due 2025
Long-term Debt and Credit Facilities
Stated interest rate	5.375%
Repayments of debt	$ 800
Level 3 Financing, Inc. | Senior Notes | 5.250% Senior Notes due 2026
Long-term Debt and Credit Facilities
Stated interest rate	5.25%
Repayments of debt	$ 775
Level 3 Financing, Inc. | Term Loan | Tranche B 2027 Term Loan
Long-term Debt and Credit Facilities
Repayments of debt	$ 700

Severance (Details)

Severance (Details) - Severance $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)
Restructuring reserve
Balance at the beginning of the period	$ 36
Accrued to expense	2
Payments, net	(30)
Balance at the end of the period	$ 8

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - Pension Plans - New Lumen Pension Plan $ in Millions	1 Months Ended
	Sep. 30, 2022 USD ($)	Jan. 01, 2022 USD ($) Employee
Employee Benefits
Number of active participants (in employees) | Employee		2,500
Number of other participants (in employees) | Employee		19,000
Benefit obligation		$ 2,500
Plan assets		$ 2,200
Contributions	$ 319

Employee Benefits - Schedule of

Employee Benefits - Schedule of Net Periodic Benefit (Income) Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Pension Plans
Components of net periodic (benefit) expense
Service cost	$ 11	$ 14	$ 34	$ 42
Interest cost	53	49	155	148
Expected return on plan assets	(100)	(138)	(302)	(414)
Settlement charges	0	57	0	57
Recognition of prior service credit	(3)	(2)	(8)	(7)
Recognition of actuarial loss	32	49	99	147
Net periodic benefit expense (income)	(7)	29	(22)	(27)
Post-Retirement Benefit Plans
Components of net periodic (benefit) expense
Service cost	3	4	8	11
Interest cost	15	12	45	35
Recognition of prior service credit	1	3	5	11
Recognition of actuarial loss	0	2	0	4
Net periodic benefit expense (income)	$ 19	$ 21	$ 58	$ 61

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income (Numerator)
Net income	$ 578	$ 544	$ 1,521	$ 1,525
Net income applicable to common stock for computing basic earnings per common share	578	544	1,521	1,525
Net income as adjusted for purposes of computing diluted earnings per common share	$ 578	$ 544	$ 1,521	$ 1,525
Weighted-average number of shares:
Outstanding during period (in shares)	1,034,786	1,079,917	1,031,687	1,095,223
Non-vested restricted stock (in shares)	(21,662)	(17,833)	(20,189)	(18,117)
Weighted average shares outstanding for computing basic earnings per common share (in shares)	1,013,124	1,062,084	1,011,498	1,077,106
Incremental common shares attributable to dilutive securities:
Shares issuable under convertible securities (in shares)	10	10	10	10
Shares issuable under incentive compensation plans (in shares)	3,879	7,063	4,773	6,763
Number of shares as adjusted for purposes of computing diluted earnings per common share (in shares)	1,017,013	1,069,157	1,016,281	1,083,879
Basic earnings per common share (in dollars per share)	$ 0.57	$ 0.51	$ 1.50	$ 1.42
Diluted earnings per common share (in dollars per share)	$ 0.57	$ 0.51	$ 1.50	$ 1.41
Number of shares of common stock excluded from the computation of diluted earnings per share (less than) (in shares)	12,900	3,900	10,400	3,000

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Carrying Amounts (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Dec. 31, 2021
Fair value disclosure
Loss on equity securities	$ (83)		$ (83)
Loss on investments	(43)	$ (9)	(114)	$ (9)
Fair Value, Inputs, Level 1 | Carrying Amount
Fair value disclosure
Equity securities	47		47			$ 0
Fair Value, Inputs, Level 1 | Fair Value
Fair value disclosure
Equity securities	47		47			0
Fair Value Inputs, Level 2 | Carrying Amount
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	24,914		24,914			28,635
Interest rate swap contracts (see Note 11)	0		0			25
Fair Value Inputs, Level 2 | Carrying Amount | Disposal Group, Held-for-sale, Not Discontinued Operations
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	1,400		1,400			1,400
Fair Value Inputs, Level 2 | Fair Value
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	21,934		21,934			29,221
Interest rate swap contracts (see Note 11)	0		0			25
Fair Value Inputs, Level 2 | Fair Value | Disposal Group, Held-for-sale, Not Discontinued Operations
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	700		700			1,600
Fair Value, Inputs, Level 3 | Carrying Amount
Fair value disclosure
Indemnifications related to the sale of the Latin American business	86		86			0
Fair Value, Inputs, Level 3 | Fair Value
Fair value disclosure
Indemnifications related to the sale of the Latin American business	86		86			0
Net Asset Value
Fair value disclosure
Investment in limited partnership					$ 130
Net Asset Value | Fair Value
Fair value disclosure
Investment in limited partnership	$ 55		$ 55			$ 299

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Additional Information (Details) - USD ($) shares in Millions, $ in Millions	Jul. 29, 2022	Jun. 30, 2022
Fair Value Disclosures [Abstract]
Distribution received (in shares)	11.5
Net Asset Value
Fair value disclosure
Investment in limited partnership		$ 130

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Details) - Interest Rate Swap - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2019
Derivative [Line Items]
Reclassification in next twelve months	$ 19
Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Notional amount		$ 4,000

Derivative Financial Instrume_4

Derivative Financial Instruments - Fair Value of Derivatives (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Cash Flow Hedging | Interest Rate Swap | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair Value	$ 0	$ 25

Derivative Financial Instrume_5

Derivative Financial Instruments - Reclassification from AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Realized losses reclassified from AOCI	$ 0	$ 16	$ 17	$ 47
Interest Rate Swap | Designated as Hedging Instrument
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Realized losses reclassified from AOCI	$ 0	$ 21	$ 22	$ 62

Segment Information - Additiona

Segment Information - Additional Information (Details)	9 Months Ended
	Sep. 30, 2022 sales_channel segment
Segment Reporting Information [Line Items]
Number of operating segments	2
Number of reportable segments	2
Business
Segment Reporting Information [Line Items]
Number of sales channels | sales_channel	4

Segment Information - Segment R

Segment Information - Segment Results and Operating Revenue (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Operating revenues by products and services
Revenue	$ 4,390	$ 4,887	$ 13,678	$ 14,840
Cost of services and products	1,999	2,151	6,042	6,402
Selling, general and administrative	792	654	2,407	2,172
Gain on sale of business	(593)		(593)	0
Less: stock-based compensation	(23)	(27)	(71)	(89)
Total expense	2,175	2,778	7,785	8,485
Total adjusted EBITDA	2,215	2,109	5,893	6,355
Operating Segments
Operating revenues by products and services
Revenue	4,390	4,887	13,678	14,840
Cost of services and products	817	903	2,543	2,733
Selling, general and administrative	432	421	1,284	1,307
Gain on sale of business	0		0
Less: stock-based compensation	0	0	0	0
Total expense	1,249	1,324	3,827	4,040
Total adjusted EBITDA	3,141	3,563	9,851	10,800
Operating Segments | Business
Operating revenues by products and services
Revenue	3,217	3,508	10,034	10,625
Cost of services and products	792	867	2,452	2,614
Selling, general and administrative	263	293	845	892
Gain on sale of business	0		0
Less: stock-based compensation	0	0	0	0
Total expense	1,055	1,160	3,297	3,506
Total adjusted EBITDA	2,162	2,348	6,737	7,119
Operating Segments | Mass Markets
Operating revenues by products and services
Revenue	1,173	1,379	3,644	4,215
Cost of services and products	25	36	91	119
Selling, general and administrative	169	128	439	415
Gain on sale of business	0		0
Less: stock-based compensation	0	0	0	0
Total expense	194	164	530	534
Total adjusted EBITDA	979	1,215	3,114	3,681
Segment Reconciling Items
Operating revenues by products and services
Revenue	0	0	0	0
Cost of services and products	1,182	1,248	3,499	3,669
Selling, general and administrative	360	233	1,123	865
Gain on sale of business	(593)		(593)
Less: stock-based compensation	(23)	(27)	(71)	(89)
Total expense	926	1,454	3,958	4,445
Total adjusted EBITDA	$ (926)	$ (1,454)	$ (3,958)	$ (4,445)

Segment Information - Reconcili

Segment Information - Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Total adjusted EBITDA	$ 2,215	$ 2,109	$ 5,893	$ 6,355
Depreciation and amortization	(808)	(951)	(2,443)	(3,142)
OPERATING INCOME	1,384	1,131	3,379	3,124
Total other expense, net	(447)	(415)	(1,188)	(1,102)
INCOME BEFORE INCOME TAXES	937	716	2,191	2,022
Income tax expense	359	172	670	497
NET INCOME	578	544	1,521	1,525
Operating Segments
Segment Reporting Information [Line Items]
Total adjusted EBITDA	3,141	3,563	9,851	10,800
Segment Reconciling Items
Segment Reporting Information [Line Items]
Total adjusted EBITDA	(926)	(1,454)	(3,958)	(4,445)
Operations and other expenses	(926)	(1,454)	(3,958)	(4,445)
Depreciation and amortization	(808)	(951)	(2,443)	(3,142)
Stock-based compensation	(23)	(27)	(71)	(89)
OPERATING INCOME	1,384	1,131	3,379	3,124
Total other expense, net	$ (447)	$ (415)	$ (1,188)	$ (1,102)

Commitments, Contingencies an_2

Commitments, Contingencies and Other Items (Details) $ in Thousands	1 Months Ended
	Jun. 30, 2021 USD ($) lawsuit	Feb. 28, 2017 USD ($) lawsuit patent	Sep. 30, 2022 USD ($)
Loss Contingencies
Estimate of possible loss			$ 78,000
Patents allegedly infringed | patent		1
Unfavorable Regulatory Action
Loss Contingencies
Estimate of possible loss			$ 300
Missouri Municipalities | Judicial ruling
Loss Contingencies
Number of pending lawsuits | lawsuit	1	1
Litigation settlement amount		$ 4,000
Columbia and Joplin Municipalities | Judicial ruling
Loss Contingencies
Litigation settlement amount	$ 55,000

Other Financial Information (De

Other Financial Information (Details) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid expenses	$ 371	$ 295
Income tax receivable	60	22
Materials, supplies and inventory	179	96
Contract assets	35	45
Note receivable	0	56
Receivable for sale of land	0	56
Other	14	11
Total other current assets	894	829
Other current assets, held for sale	52	126
Acquisition Costs
Prepaid Expenses and Other Current Assets [Abstract]
Contract costs	131	142
Fulfillment Costs
Prepaid Expenses and Other Current Assets [Abstract]
Contract costs	$ 104	$ 106

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss - AOCI Activity (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			$ 11,840
Other comprehensive income (loss) before reclassifications			(245)	$ 29
Amounts reclassified from accumulated other comprehensive loss			201	207
Other comprehensive income (loss)	$ 15	$ 133	(44)	236
Balance at end of period	12,577	11,183	12,577	11,183
Defined Benefit Plan | Pension Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(1,577)	(2,197)
Other comprehensive income (loss) before reclassifications			0	133
Amounts reclassified from accumulated other comprehensive loss			68	149
Other comprehensive income (loss)			68	282
Balance at end of period	(1,509)	(1,915)	(1,509)	(1,915)
Defined Benefit Plan | Post-Retirement Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(164)	(272)
Other comprehensive income (loss) before reclassifications			0	0
Amounts reclassified from accumulated other comprehensive loss			4	11
Other comprehensive income (loss)			4	11
Balance at end of period	(160)	(261)	(160)	(261)
Foreign Currency Translation Adjustment and Other
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(400)	(265)
Other comprehensive income (loss) before reclassifications			(245)	(103)
Amounts reclassified from accumulated other comprehensive loss			112	0
Other comprehensive income (loss)			(133)	(103)
Balance at end of period	(533)	(368)	(533)	(368)
Interest Rate Swap
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period			(17)	(79)
Other comprehensive income (loss) before reclassifications			0	(1)
Amounts reclassified from accumulated other comprehensive loss			17	47
Other comprehensive income (loss)			17	46
Balance at end of period	0	(33)	0	(33)
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(2,217)	(2,710)	(2,158)	(2,813)
Other comprehensive income (loss)	15	133	(44)	236
Balance at end of period	$ (2,202)	$ (2,577)	$ (2,202)	$ (2,577)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss - Reclassifications (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Reclassifications out of accumulated other comprehensive income loss by component
Interest expense	$ 363	$ 377	$ 1,052	$ 1,150
Income tax expense	359	172	670	497
Other (expense) income, net	84	38	136	(48)
Gain on sale of business	(593)	0	(593)	0
Total before tax	(937)	(716)	(2,191)	(2,022)
Net income	(578)	(544)	(1,521)	(1,525)
Decrease (Increase) in Net Income | Interest rate swaps
Reclassifications out of accumulated other comprehensive income loss by component
Interest expense	0	(21)	22	(62)
Income tax expense	0	5	(5)	15
Net income	0	(16)	17	(47)
Decrease (Increase) in Net Income | Net actuarial loss
Reclassifications out of accumulated other comprehensive income loss by component
Other (expense) income, net	32	(108)	99	(208)
Decrease (Increase) in Net Income | Prior service cost
Reclassifications out of accumulated other comprehensive income loss by component
Other (expense) income, net	(2)	(1)	(3)	(4)
Decrease (Increase) in Net Income | Defined benefit plan
Reclassifications out of accumulated other comprehensive income loss by component
Income tax expense	(7)	27	(24)	52
Total before tax	30	(109)	96	(212)
Net income	23	$ (82)	72	$ (160)
Decrease (Increase) in Net Income | Foreign currency translation
Reclassifications out of accumulated other comprehensive income loss by component
Income tax expense	0		0
Gain on sale of business	112		112
Net income	$ 112		$ 112

Labor Union Contracts (Details)

Labor Union Contracts (Details) - Unionized employees concentration risk		9 Months Ended
	Oct. 03, 2022	Sep. 30, 2022
Total number of employees
Concentration risk
Concentration risk, percent		22%
Total number of employees | Subsequent Event
Concentration risk
Concentration risk, percent	20%
Workforce subject to collective bargaining arrangements that expired
Concentration risk
Concentration risk, percent		0%
Workforce subject to collective bargaining arrangements expiring within one year
Concentration risk
Concentration risk, percent		10%
Workforce subject to collective bargaining arrangements expiring within one year | Subsequent Event
Concentration risk
Concentration risk, percent	9%

Subsequent Events - Additional

Subsequent Events - Additional Information (Details)						9 Months Ended
	Nov. 04, 2022 USD ($)	Nov. 03, 2022 shares	Nov. 02, 2022 USD ($)	Oct. 03, 2022 USD ($) States	Oct. 03, 2022 USD ($) States	Sep. 30, 2022 USD ($)
Subsequent Event [Line Items]
Repayments of debt						$ 3,705,000,000
Subsequent Event
Subsequent Event [Line Items]
Repayments of debt					$ 3,224,000,000
Repurchase program, period			2 years
Repurchase program, authorized amount			$ 1,500,000,000
Number of shares repurchased | shares		0
Subsequent Event | Embarq | First mortgage bonds | First Mortgage Bonds
Subsequent Event [Line Items]
Repayments of debt	$ 112,000,000
Subsequent Event | Disposal Group Disposed of by Sale, not Discontinued Operations | ILEC Business
Subsequent Event [Line Items]
Number of states in which the business is conducted | States				20	20
Cash consideration from disposal of business				$ 7,500,000,000	$ 7,500,000,000
Consideration after closing adjustments				400,000,000	400,000,000
Long-term debt, indebtedness				1,500,000,000	$ 1,500,000,000
Pre-tax cash proceeds				$ 5,600,000,000
Subsequent Event | Discontinued Operations, Disposed of by Sale | EMEA Business | Level 3 Parent, LLC
Subsequent Event [Line Items]
Cash consideration from disposal of business			$ 1,800,000,000

Subsequent Events - Debt Repaym

Subsequent Events - Debt Repayments (Details) - USD ($) $ in Millions		9 Months Ended
	Oct. 03, 2022	Sep. 30, 2022
Subsequent Event [Line Items]
Repayments of debt		$ 3,705
Subsequent Event
Subsequent Event [Line Items]
Repayments of debt	$ 3,224
Subsequent Event | Senior Notes | 6.750% Senior Notes, Series W, due 2023
Subsequent Event [Line Items]
Stated interest rate	6.75%
Repayments of debt	$ 750
Subsequent Event | Senior Notes | 7.500% Senior Notes, Series Y, due 2024
Subsequent Event [Line Items]
Stated interest rate	7.50%
Repayments of debt	$ 982
Subsequent Event | Senior Notes | 5.625% Senior Notes, Series X, due 2025
Subsequent Event [Line Items]
Stated interest rate	5.625%
Repayments of debt	$ 270
Subsequent Event | Senior Notes | 7.200% Senior Notes, Series D, due 2025
Subsequent Event [Line Items]
Stated interest rate	7.20%
Repayments of debt	$ 34
Subsequent Event | Senior Notes | 5.125% Senior Notes due 2026
Subsequent Event [Line Items]
Stated interest rate	5.125%
Repayments of debt	$ 484
Subsequent Event | Senior Notes | 6.875% Debentures, Series G, due 2028
Subsequent Event [Line Items]
Stated interest rate	6.875%
Repayments of debt	$ 126
Subsequent Event | Senior Notes | 5.375% Senior Notes due 2029
Subsequent Event [Line Items]
Stated interest rate	5.375%
Repayments of debt	$ 490
Subsequent Event | Senior Notes | Qwest Capital Funding, Inc.
Subsequent Event [Line Items]
Repayments of debt	63
Subsequent Event | First Mortgage Bonds | Embarq
Subsequent Event [Line Items]
Repayments of debt	$ 25