Lumen (LUMN) 10-Q 2 May 23 2023 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2023	Apr. 28, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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		1,004,325,546
Entity Central Index Key	0000018926
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
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
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
OPERATING REVENUE	$ 3,738	$ 4,676
OPERATING EXPENSES
Cost of services and products (exclusive of depreciation and amortization)	1,817	1,985
Selling, general and administrative	721	800
Loss on disposal group held for sale	77	0
Depreciation and amortization	733	808
Total operating expenses	3,348	3,593
OPERATING INCOME	390	1,083
OTHER INCOME (EXPENSE)
Interest expense	(279)	(352)
Net gain on early retirement of debt (Note 6)	609	0
Other (expense) income, net	(40)	70
Total other income (expense), net	290	(282)
INCOME BEFORE INCOME TAXES	680	801
Income tax expense	169	202
NET INCOME	$ 511	$ 599
BASIC AND DILUTED EARNINGS PER COMMON SHARE
BASIC (in dollars per share)	$ 0.52	$ 0.59
DILUTED (in dollars per share)	$ 0.52	$ 0.59
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC (in shares)	981,555	1,008,430
DILUTED (in shares)	982,283	1,015,215

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
NET INCOME	$ 511	$ 599
Items related to employee benefit plans:
Change in net actuarial loss, net of $(5) and $(9) tax	15	28
Change in net prior service cost, net of $1 and $— tax	(3)	(1)
Reclassification of realized loss on interest rate swaps to net income, net of $— and $(5) tax	0	17
Foreign currency translation adjustment, net of $(6) and $10 tax	18	67
Other comprehensive income	30	111
COMPREHENSIVE INCOME	$ 541	$ 710

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Change in net actuarial loss (gain), tax	$ (5)	$ (9)
Change in net prior service cost, tax	1	0
Reclassification of realized loss on interest rate swaps to net income, tax	0	(5)
Foreign currency translation adjustment and other, tax	$ (6)	$ 10

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	$ 1,148	$ 1,251
Accounts receivable, less allowance of $84 and $85	1,432	1,477
Assets held for sale	1,946	1,889
Other	879	803
Total current assets	5,405	5,420
Property, plant and equipment, net of accumulated depreciation of $20,291 and $19,886	19,321	19,166
GOODWILL AND OTHER ASSETS
Goodwill	12,657	12,657
Other intangible assets, net	6,034	6,166
Other, net	2,113	2,172
Total goodwill and other assets	20,804	20,995
TOTAL ASSETS	45,530	45,581
CURRENT LIABILITIES
Current maturities of long-term debt	153	154
Accounts payable	1,131	950
Accrued expenses and other liabilities
Salaries and benefits	590	692
Income and other taxes	1,303	1,158
Current operating lease liabilities	326	344
Interest	88	181
Other	178	277
Liabilities held for sale	472	451
Current portion of deferred revenue	607	596
Total current liabilities	4,848	4,803
LONG-TERM DEBT	19,743	20,418
DEFERRED CREDITS AND OTHER LIABILITIES
Deferred income taxes, net	3,200	3,163
Benefit plan obligations, net	2,358	2,391
Deferred revenue	1,808	1,758
Other	2,578	2,611
Total deferred credits and other liabilities	9,944	9,923
COMMITMENTS AND CONTINGENCIES (Note 12)
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 1,004,870 and 1,001,688 shares	1,005	1,002
Additional paid-in capital	18,094	18,080
Accumulated other comprehensive loss	(1,069)	(1,099)
Accumulated deficit	(7,035)	(7,546)
Total stockholders' equity	10,995	10,437
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 45,530	$ 45,581

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 84	$ 85
Accumulated depreciation	$ 20,291	$ 19,886
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)	1,004,870	1,001,688
Common stock, shares outstanding (in shares)	1,004,870	1,001,688

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
OPERATING ACTIVITIES
Net income	$ 511	$ 599
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	733	808
Loss on disposal group held for sale	77	0
Deferred income taxes	46	179
Provision for uncollectible accounts	27	25
Net gain on early retirement of debt	(609)	0
Unrealized loss (gain) on investments	80	(66)
Stock-based compensation	14	23
Changes in current assets and liabilities:
Accounts receivable	14	131
Accounts payable	(8)	(38)
Accrued income and other taxes	143	34
Other current assets and liabilities, net	(374)	(376)
Retirement benefits	(15)	(38)
Changes in other noncurrent assets and liabilities, net	(16)	39
Other, net	(28)	55
Net cash provided by operating activities	595	1,375
INVESTING ACTIVITIES
Capital expenditures	(640)	(577)
Proceeds from sale of property, plant and equipment, and other assets	23	6
Other, net	1	2
Net cash used in investing activities	(616)	(569)
FINANCING ACTIVITIES
Payments of long-term debt	(61)	(1,474)
Net payments on revolving line of credit	0	1,000
Dividends paid	(8)	(271)
Other, net	(17)	(31)
Net cash used in financing activities	(86)	(776)
Net (decrease) increase in cash, cash equivalents and restricted cash	(107)	30
Cash, cash equivalents and restricted cash at beginning of period	1,307	409	$ 409
Cash, cash equivalents and restricted cash at end of period	1,200	439	1,307
Supplemental cash flow information:
Income taxes paid, net	(96)	(10)
Interest paid (net of capitalized interest of $21 and $16)	(363)	(386)
Supplemental noncash information regarding financing activities:
Cancellation of senior unsecured notes as part of exchange offers (Note 6)	(1,535)	0
Issuance of senior secured notes as part of exchange offers (Note 6)	915	0
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	1,148	366	1,251
Cash and cash equivalents and restricted cash included in Assets held for sale	41	59
Restricted cash included in Other current assets	0	2
Restricted cash included in Other, net noncurrent assets	11	12
Total	$ 1,200	$ 439	$ 1,307

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Cash Flows [Abstract]
Capitalized interest	$ 21	$ 16

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, 2021		$ 1,024	$ 18,972	$ (2,158)	$ (5,998)
Increase (Decrease) in Stockholders' Equity
Issuance of common stock through incentive and benefit plans		9
Shares withheld to satisfy tax withholdings			(28)
Stock-based compensation			23
Dividends declared			(272)
Other			0
Other comprehensive income	$ 111			111
Net income	599				599
Balance at end of period at Mar. 31, 2022	$ 12,282	1,033	18,695	(2,047)	(5,399)
Increase (Decrease) in Stockholders' Equity
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.25
Balance at beginning of period at Dec. 31, 2022	$ 10,437	1,002	18,080	(1,099)	(7,546)
Increase (Decrease) in Stockholders' Equity
Issuance of common stock through incentive and benefit plans		3
Shares withheld to satisfy tax withholdings			(4)
Stock-based compensation			14
Dividends declared			0
Other			4
Other comprehensive income	30			30
Net income	511				511
Balance at end of period at Mar. 31, 2023	$ 10,995	$ 1,005	$ 18,094	$ (1,069)	$ (7,035)
Increase (Decrease) in Stockholders' Equity
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0

Background

Background	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background	Background General We are an international facilities-based technology and communications company focused on providing our business and mass markets customers with a broad array of integrated products and services necessary to fully participate in our ever-evolving digital world. We operate one of the world’s most interconnected networks. Our platform empowers our customers to swiftly adjust digital programs securely to meet immediate demands, create efficiencies, accelerate market access and reduce costs - allowing customers to rapidly evolve their IT programs to address dynamic changes. Our specific products and services are detailed in Note 4—Revenue Recognition. Basis of Presentation Our consolidated balance sheet as of December 31, 2022, 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 three 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, 2022. 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 Business revenue by product category and sales channel in our segment reporting. See Note 11—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 March 31, 2023 or December 31, 2022. 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, 2022. Recently Adopted Accounting Pronouncements Supplier Finance Programs On January 1, 2023, we adopted Accounting Standards Update ("ASU") 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. The adoption of ASU 2022-04 did not have a material impact to our consolidated financial statements. Credit Losses On January 1, 2023, we adopted ASU 2022-02, “ Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings (“TDR”) and Vintage Disclosures ” (“ASU 2022-02”). The ASU eliminates the TDR recognition and measurement guidance, enhances existing disclosure requirements and introduces new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. The adoption of ASU 2022-02 did not have any impact to our consolidated financial statements. Derivatives and Hedging On January 1, 2023, we adopted 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. The adoption of ASU 2022-01 did not have any impact to our consolidated financial statements. Business Combinations On January 1, 2023, we adopted ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” (“ASU 2021-08”). This ASU requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. The adoption of ASU 2021-08 did not have any impact to our consolidated financial statements. Government Assistance On January 1, 2022, we adopted ASU 2021-10, " Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance ” (“ASU 2021-10”). This ASU requires business entities to disclose information about certain types of government assistance they receive. The ASU only impacts annual financial statement note disclosures. 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. Recently Issued Accounting Pronouncements In March 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-02, “ Investments-Equity method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method ” (“ASU 2023-02”). These amendments allow reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. ASU 2023-02 will become effective for us in the first quarter of fiscal 2024 and early adoption is permitted. As of March 31, 2023, we do not expect ASU 2023-02 to have an impact to our consolidated financial statements. In March 2023, the FASB issued ASU 2023-01, “ Leases (Topic 842): Common Control Arrangements ” (“ASU 2023-01”). These amendments require all entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. ASU 2023-01 will become effective for us in the first quarter of fiscal 2024 and early adoption is permitted. As of March 31, 2023, we do not expect ASU 2023-01 to have an impact to 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

Planned Divestiture of the EMEA

Planned Divestiture of the EMEA Business	3 Months Ended
	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Planned Divestiture of the EMEA Business	Planned Divestiture of the EMEA Business On November 2, 2022, affiliates of Level 3 Parent, LLC, an indirect wholly-owned subsidiary of Lumen Technologies, Inc., granted an option to Colt Technology Services Group Limited, a portfolio company of Fidelity Investments, to purchase certain of their operations in Europe, the Middle East and Africa (the "EMEA business"), in exchange for $1.8 billion in cash, subject to certain working capital and other purchase price adjustments. Following the completion of a French consultative process, Colt exercised its option and on February 8, 2023, the parties entered into a definitive purchase agreement, which contains various customary covenants for transactions of this type including various indemnities. Level 3 Parent, LLC expects to close the transaction as early as late 2023, subject to receiving 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. The actual amount of our net after-tax proceeds from this divestiture could vary substantially from the amounts we currently estimate, particularly if we experience delays in completing the transaction or if any of our other assumptions prove to be incorrect. We do not believe this divestiture represents a strategic shift for Lumen. Therefore, the planned divestiture of the EMEA business does not meet the criteria to be classified as discontinued operations. As a result, we will continue to report our operating results for the EMEA business (the "disposal group") in our consolidated operating results until the transaction is closed. As of March 31, 2023 in the accompanying consolidated balance sheet, the assets and liabilities of our EMEA business are classified as held for sale and measured at the lower of (i) the carrying value when we classified the disposal group as held for sale and (ii) the fair value of the disposal group, less costs to sell. Effective with the designation of the disposal group as held for sale on November 2, 2022, 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 $72 million of depreciation, intangible amortization, and amortization of right-of-use assets for the three months ended March 31, 2023 if the EMEA business did not meet the held for sale criteria. The classification of the EMEA business as held for sale was considered an event or change in circumstance which requires an assessment of the goodwill of the disposal group for impairment each reporting period until disposal. We performed a pre-classification and post-classification goodwill impairment test of the disposal group as described further in Note 3—Goodwill, Customer Relationships and Other Intangible Assets in our Annual Report on Form 10-K for the year ended December 31, 2022. As a result of our impairment tests, we determined the EMEA business disposal group was impaired resulting in a non-cash, non-tax-deductible goodwill impairment charge of $43 million. We evaluated the recoverability of the carrying value of the assets and liabilities held for sale relative to the agreed upon sales price, adjusted for costs to sell, and recorded an estimated loss on disposal of $660 million during the year ended December 31, 2022 in the consolidated statement of operations and a valuation allowance included in assets held for sale on the consolidated balance sheet. As a result of our evaluation of the recoverability of the carrying value of the EMEA assets and liabilities held for sale relative to the agreed upon sales price, adjusted for costs to sell, as of March 31, 2023, we recorded an additional $77 million estimated loss on disposal during the three months ended March 31, 2023 and increased the valuation allowance by the same amount. In future quarters, we will conduct similar evaluations and to adjust the valuation allowance for the EMEA assets held for sale, as necessary. The principal components of the held for sale assets and liabilities of the EMEA business as of the dates below are as follows: March 31, 2023 December 31, 2022 (Dollars in millions) Assets held for sale Cash and cash equivalents $ 40 43 Accounts receivable, less allowance of $5 and $5 85 76 Other current assets 70 59 Property, plant and equipment, net of accumulated depreciation of $1,047 and $1,033 1,934 1,873 Customer relationships and other intangible assets, net 103 100 Operating lease assets 170 156 Valuation allowance on assets held for sale (1) (737) (660) Deferred tax assets 154 138 Other non-current assets 39 38 Total assets held for sale $ 1,858 1,823 Liabilities held for sale Accounts payable $ 74 78 Salaries and benefits 13 23 Current portion of deferred revenue 37 28 Current operating lease liabilities 38 33 Other current liabilities 33 28 Deferred income taxes, net 45 38 Asset retirement obligations 31 30 Deferred revenue, non-current 96 85 Operating lease liabilities, non-current 100 103 Total liabilities held for sale $ 467 446 ______________________________________________________________________ (1) Includes the impact of $369 million and $365 million as of March 31, 2023 and December 31, 2022, respectively, primarily related to loss on foreign currency translation, expected to be reclassified out of accumulated other comprehensive loss upon close of the sale.

Goodwill, Customer Relationship

Goodwill, Customer Relationships and Other Intangible Assets	3 Months Ended
	Mar. 31, 2023
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: March 31, 2023 (1) December 31, 2022 (1) (Dollars in millions) Goodwill $ 12,657 12,657 Indefinite-lived intangible assets $ 9 9 Other intangible assets subject to amortization: Customer relationships, less accumulated amortization of $3,771 and $3,606 4,409 4,574 Capitalized software, less accumulated amortization of $3,801 and $3,895 (2) 1,519 1,482 Trade names, patents and other, less accumulated amortization of $61 and $188 (2) 97 101 Total other intangible assets, net $ 6,034 6,166 ______________________________________________________________________ (1) These values exclude assets classified as held for sale. (2) Certain capitalized software with a gross carrying value of $183 million and trade names with a gross carrying value of $130 million became fully amortized during 2022 and were retired during the three months ended March 31, 2023. As of March 31, 2023, the gross carrying amount of goodwill, customer relationships, indefinite-lived and other intangible assets was $26.3 billion. Our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired. We report our results within two segments: Business and Mass Markets. See Note 11—Segment Information for more information on these segments. The amount of goodwill assigned to our Business segment as of both March 31, 2023 and December 31, 2022 was $7.9 billion. The amount of goodwill assigned to our Mass Markets segment as of both March 31, 2023 and December 31, 2022 was $4.8 billion. Total goodwill as of both March 31, 2023 and December 31, 2022 was net of accumulated impairment losses of $11.0 billion. We are required to 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. As of March 31, 2023, we have three reporting units for goodwill impairment testing, which are (i) Mass Markets, (ii) North America Business and (iii) Asia Pacific region. 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 charge 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 . Total amortization expense for finite-lived intangible assets for the three months ended March 31, 2023 and 2022 totaled $260 million and $274 million, respectively. We estimate that total amortization expense for finite-lived intangible assets for the years ending December 31, 2023 through 2027 will be as provided in the table below. As a result of classifying our EMEA business as held for sale on our March 31, 2023 consolidated balance sheet, the amounts presented below do not include future amortization expense for intangible assets of the business to be divested. See Note 2—Planned Divestiture of the EMEA Business for more information. (Dollars in millions) 2023 (remaining nine months) $ 720 2024 891 2025 832 2026 787 2027 704

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2023
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: • Grow , which includes products and services that we anticipate will grow, including our dark fiber, Edge Cloud services, IP, managed security, software-defined wide area networks ("SD WAN"), secure access service edge ("SASE"), Unified Communications and Collaboration ("UC&C") and wavelengths services; • Nurture , which includes our more mature offerings, including ethernet and VPN data networks services; • Harvest , which includes our legacy services managed for cash flow, including Time Division Multiplexing ("TDM") voice, private line and other legacy services; and • Other , which includes equipment, IT solutions and other services. We categorize our products and services revenue among the following categories for the Mass Markets segment: • Fiber Broadband , under which we provide high speed broadband services to residential and small business customers utilizing our fiber-based network infrastructure; • Other Broadband , under which we provide primarily lower speed broadband services to residential and small business customers utilizing our copper-based network infrastructure; and • Voice and Other, under which we derive 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 table provides total revenue by segment, sales channel and product category. It also provides 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 table below include revenue for the Latin American and ILEC businesses prior to their sales on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business in our Annual Report on Form 10-K for the year ended December 31, 2022 for additional information on these divestitures. Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 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 Large Enterprise Grow $ 550 (79) 471 653 (103) 550 Nurture 375 — 375 454 — 454 Harvest 207 — 207 276 — 276 Other 62 (1) 61 59 (2) 57 Total Large Enterprise Revenue 1,194 (80) 1,114 1,442 (105) 1,337 Mid-Market Enterprise Grow 196 (7) 189 185 (8) 177 Nurture 211 — 211 241 — 241 Harvest 100 (1) 99 140 (2) 138 Other 8 (2) 6 7 — 7 Total Mid-Market Enterprise Revenue 515 (10) 505 573 (10) 563 Public Sector Grow 116 (19) 97 115 (27) 88 Nurture 106 — 106 131 — 131 Harvest 99 — 99 124 (1) 123 Other 109 — 109 109 — 109 Total Public Sector Revenue 430 (19) 411 479 (28) 451 Wholesale Grow 266 (71) 195 233 (67) 166 Nurture 213 (6) 207 267 (7) 260 Harvest 333 (44) 289 407 (58) 349 Other 5 — 5 — — — Total Wholesale Revenue 817 (121) 696 907 (132) 775 Business Segment by Product Category Grow 1,128 (176) 952 1,186 (205) 981 Nurture 905 (6) 899 1,093 (7) 1,086 Harvest 739 (45) 694 947 (61) 886 Other 184 (3) 181 175 (2) 173 Total Business Segment Revenue 2,956 (230) 2,726 3,401 (275) 3,126 Mass Markets Segment by Product Category Fiber Broadband 152 (4) 148 145 (5) 140 Other Broadband 369 (33) 336 610 (56) 554 Voice and Other 261 (9) 252 520 (79) 441 Total Mass Markets Revenue 782 (46) 736 1,275 (140) 1,135 Total Revenue $ 3,738 (276) 3,462 4,676 (415) 4,261 _____________________________________________________________________ (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 March 31, 2023 and 2022, our gross rental income was $269 million and $337 million, respectively, which represents approximately 7% of our operating revenue for both the three months ended March 31, 2023 and 2022. 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 March 31, 2023 and December 31, 2022: March 31, 2023 December 31, 2022 (Dollars in millions) Customer receivables (1) $ 1,374 1,424 Contract assets (2) 30 34 Contract liabilities (3) 675 656 ______________________________________________________________________ (1) Reflects gross customer receivables of $1.4 billion and $1.5 billion, net of allowance for credit losses of $72 million and $73 million, at March 31, 2023 and December 31, 2022, respectively. These amounts exclude customer receivables, net, classified as held for sale of $85 million at March 31, 2023 and $76 million at December 31, 2022 related to the EMEA business. (2) These amounts exclude contract assets classified as held for sale of $13 million at March 31, 2023 and $16 million at December 31, 2022 related to the EMEA business. (3) These amounts exclude contract liabilities classified as held for sale of $57 million at March 31, 2023 and $59 million at December 31, 2022 related to the EMEA 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 March 31, 2023, we expect to recognize approximately $7.8 billion of revenue in the future related to performance obligations associated with existing customer contracts that are partially or wholly unsatisfied. As of March 31, 2023, the transaction price related to unsatisfied performance obligations that are expected to be recognized for the remainder of 2023, 2024 and thereafter was $2.4 billion, $1.9 billion and $3.5 billion, respectively. 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 planned divestiture of the EMEA business. Contract Costs The following table provides changes in our contract acquisition costs and fulfillment costs: Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Acquisition Costs Fulfillment Costs Acquisition Costs Fulfillment Costs (Dollars in millions) (Dollars in millions) Beginning of period balance (1)(2) $ 202 192 222 186 Costs incurred 36 40 43 40 Amortization (41) (35) (52) (39) Change in contract costs held for sale (5) (15) 2 — End of period balance (3)(4) $ 192 182 215 187 ______________________________________________________________________ (1) Beginning of period balance for the three months ended March 31, 2023 excludes $6 million of acquisition costs and no fulfillment costs classified as held for sale related to the EMEA business. (2) Beginning of period balance for the three months ended March 31, 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). (3) End of period balance for the three months ended March 31, 2023 excludes $11 million of acquisition costs and $15 million fulfillment costs classified as held for sale related to the EMEA business. (4) End of period balance for the three months ended March 31, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $32 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 36 months for mass markets customers and 33 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 noncurrent 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	3 Months Ended
	Mar. 31, 2023
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 three months ended March 31, 2023: Business Mass Markets Total (Dollars in millions) As of December 31, 2022 (1) $ 57 28 85 Provision for expected losses 12 15 27 Write-offs charged against the allowance (12) (18) (30) Recoveries collected 2 — 2 Ending balance at March 31, 2023 (1) $ 59 25 84 ______________________________________________________________________ (1) As of March 31, 2023 and December 31, 2022, these amounts excluded a $5 million allowance for credit losses classified as held for sale related to the EMEA business included in the Business portfolio. See Note 2—Planned Divestiture of the EMEA Business.

Long-Term Debt and Credit Facil

Long-Term Debt and Credit Facilities	3 Months Ended
	Mar. 31, 2023
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 and unamortized debt issuance costs: Interest Rates (1) Maturities (1) March 31, 2023 December 31, 2022 (Dollars in millions) Senior Secured Debt: (2) Lumen Technologies, Inc. Revolving Credit Facility LIBOR + 2.00% 2025 $ — — Term Loan A (3) LIBOR + 2.00% 2025 977 991 Term Loan A-1 (3) LIBOR + 2.00% 2025 279 283 Term Loan B (4) LIBOR + 2.25% 2027 3,928 3,941 Senior notes 4.000% 2027 1,250 1,250 Subsidiaries: Level 3 Financing, Inc. Tranche B 2027 Term Loan (5) LIBOR + 1.75% 2027 2,411 2,411 Senior notes 3.400% - 10.500% 2027 - 2030 2,415 1,500 Senior Notes and Other Debt: Lumen Technologies, Inc. Senior notes 4.500% - 7.650% 2023 - 2042 2,162 3,722 Subsidiaries: Level 3 Financing, Inc. Senior notes 3.625% - 4.625% 2027 - 2029 3,940 3,940 Qwest Corporation Senior notes 6.500% - 7.750% 2025 - 2057 1,986 1,986 Term loan (6) LIBOR + 2.50% 2027 215 215 Qwest Capital Funding, Inc. Senior notes 6.875% - 7.750% 2028 - 2031 192 192 Finance lease and other obligations Various Various 306 317 Unamortized discounts, net (3) (7) Unamortized debt issuance costs (162) (169) Total long-term debt 19,896 20,572 Less current maturities (153) (154) Long-term debt, excluding current maturities $ 19,743 20,418 ______________________________________________________________________ (1) As of March 31, 2023. (2) See Note 7—Long-Term Debt and Credit Facilities in our Annual Report on Form 10-K for the year ended December 31, 2022 for a description of certain parent or subsidiary guarantees and liens securing this debt. (3) Term Loans A and A-1 had interest rates of 6.922% and 6.384% as of March 31, 2023 and December 31, 2022, respectively. (4) Term Loan B had interest rates of 7.172% and 6.634% as of March 31, 2023 and December 31, 2022, respectively. (5) The Level 3 Tranche B 2027 Term Loan had interest rates of 6.672% and 6.134% as of March 31, 2023 and December 31, 2022, respectively. (6) The Qwest Corporation Term Loan had interest rates of 7.422% and 6.640% as of March 31, 2023 and December 31, 2022, respectively. Long-Term Debt Maturities Set forth below is the aggregate principal amount of our long-term debt as of March 31, 2023 (excluding unamortized discounts, net, and unamortized debt issuance costs), maturing during the following years. As a result of classifying our EMEA business as held for sale on our March 31, 2023 consolidated balance sheet, the amounts presented below do not include maturities of the finance lease obligations of that business. See Note 2—Planned Divestiture of the EMEA Business. (Dollars in millions) 2023 (remaining nine months) $ 115 2024 157 2025 1,665 2026 498 2027 9,386 2028 and thereafter 8,240 Total long-term debt $ 20,061 Borrowings and Repayments Pursuant to exchange offers that commenced on March 16, 2023 (the “Exchange Offers”), on March 31, 2023, Level 3 Financing, Inc. issued $915 million of its 10.500% Senior Secured Notes due 2030 (the “10.500% Notes”) in exchange for $1.535 billion of Lumen’s outstanding senior unsecured notes, which were concurrently cancelled. These transactions resulted in a net reduction in the aggregate principal amount of Lumen’s consolidated indebtedness of approximately $620 million. In addition, we repurchased $24 million of Lumen's outstanding senior unsecured notes during the first quarter of 2023. These above-described transactions resulted in an aggregate gain of $609 million. The following table sets forth the aggregate principal amount of each series of Lumen’s senior unsecured notes exchanged and retired on March 31, 2023: Debt (Aggregate principal amount in millions) 5.625% Senior Notes, Series X, due 2025 $ 48 7.200% Senior Notes, Series D, due 2025 21 5.125% Senior Notes due 2026 291 6.875% Debentures, Series G, due 2028 52 5.375% Senior Notes due 2029 275 4.500% Senior Notes due 2029 556 7.600% Senior Notes, Series P, due 2039 161 7.650% Senior Notes, Series U, due 2042 131 Total $ 1,535 Level 3 Financing, Inc.’s obligations under the 10.500% Notes will be guaranteed on a secured basis by its direct parent, Level 3 Parent, LLC, and certain of its material domestic subsidiaries that guarantee the term loan under Level 3 Financing, Inc.’s existing senior secured credit facility and existing senior secured notes (the “Issuer’s Secured Debt”), subject in certain instances to receipt of regulatory approvals. Such guarantees, when provided by each entity, will be secured by liens on substantially the same collateral that is pledged to secure the Issuer’s Secured Debt. 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 March 31, 2023, 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. Subsequent Event - Issuance of Senior Secured Notes On April 17, 2023, in connection with the Exchange Offers, Level 3 Financing, Inc. issued an additional $9 million of its 10.500% Notes in exchange for $19 million aggregate principal amount of Lumen’s senior unsecured notes.

Severance

Severance	3 Months Ended
	Mar. 31, 2023
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, 2022 $ 11 Accrued to expense 8 Payments, net (5) Balance at March 31, 2023 $ 14

Employee Benefits

Employee Benefits	3 Months Ended
	Mar. 31, 2023
Retirement Benefits [Abstract]
Employee Benefits	Employee BenefitsFor 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, 2022. Net periodic benefit expense (income) for the Lumen Combined Pension Plan (the "Combined Pension Plan" or the "Plan") includes the following components: Combined Pension Plan Three Months Ended March 31, 2023 2022 (1) (Dollars in millions) Service cost $ 6 12 Interest cost 68 52 Expected return on plan assets (71) (100) Recognition of prior service credit (2) (3) Recognition of actuarial loss 25 37 Net periodic pension expense (income) $ 26 (2) ______________________________________________________________________ (1) These amounts include pension costs related to the Lumen Pension Plan prior to the sale of the ILEC business on October 3, 2022. For additional information on the Lumen Pension Plan, 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, 2022. Net periodic benefit expense for our post-retirement benefit plans includes the following components: Post-Retirement Benefit Plans Three Months Ended March 31, 2023 2022 (Dollars in millions) Service cost $ 1 3 Interest cost 26 15 Recognition of prior service cost (2) 2 Recognition of actuarial loss (5) — Net periodic post-retirement benefit expense $ 20 20 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 months ended March 31, 2023 and 2022. Our Combined Pension Plan contains 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.

Earnings Per Common Share

Earnings Per Common Share	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings Per Common Share	Earnings Per Common Share Basic and diluted earnings per common share for the three months ended March 31, 2023 and 2022 were calculated as follows: Three Months Ended March 31, 2023 2022 (Dollars in millions, except per share amounts, shares in thousands) Income (numerator) Net income $ 511 599 Net income applicable to common stock for computing basic earnings per common share 511 599 Net income as adjusted for purposes of computing diluted earnings per common share $ 511 599 Shares (denominator): Weighted-average number of shares: Outstanding during period 1,003,666 1,027,217 Non-vested restricted stock (22,111) (18,787) Weighted average shares outstanding for computing basic earnings per common share 981,555 1,008,430 Incremental common shares attributable to dilutive securities: Shares issuable under convertible securities 10 10 Shares issuable under incentive compensation plans 718 6,775 Number of shares as adjusted for purposes of computing diluted earnings per common share 982,283 1,015,215 Basic earnings per common share $ 0.52 0.59 Diluted earnings per common share $ 0.52 0.59 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 21.2 million and 8.2 million for the three months ended March 31, 2023 and 2022, respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2023
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 equity 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 March 31, 2023 and December 31, 2022: March 31, 2023 December 31, 2022 Input Carrying Fair Carrying Fair (Dollars in millions) Equity securities (1) 1 $ 3 3 22 22 Long-term debt, excluding finance lease and other obligations 2 19,590 13,439 20,255 17,309 Indemnifications related to the sale of the Latin American business 3 86 86 86 86 ______________________________________________________________________ (1) For the three months ended March 31, 2023, we recognized $19 million of loss on equity securities in other (expense) income, net in our consolidated statements of operations. 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 March 31, 2023, 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"). 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 of partnership assets to partners. The following table summarizes the net asset value of our investment in this limited partnership. As of March 31, 2023 As of December 31, 2022 Net Asset Value (Dollars in millions) Investment in limited partnership (1) $ 24 85 ______________________________________________________________________ (1) For the three months ended March 31, 2023, we recognized $61 million of loss on investment, reflected in other (expense) income, net in our consolidated statements of operations. For the three months ended March 31, 2022, we recognized $66 million of gain on investment, reflected in other (expense) income, net in our consolidated statements of operations.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2023
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: Large Enterprise, Mid-Market Enterprise, Public Sector and Wholesale. For Business segment revenue, we report the following product categories: Grow, Nurture, Harvest and Other, in each case through the sales channels outlined above. The Business segment included the results of our Latin American and ILEC businesses prior to their sales on August 1, 2022 and October 3, 2022, respectively. Under our Mass Markets Segment, we provide products and services to residential and small business customers. We report the following categories: Fiber Broadband, Other Broadband and Voice and Other. The Mass Markets segment included the results of our ILEC business prior to its sale on October 3, 2022. 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 "other unallocated amounts" in the table 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 months ended March 31, 2023 and 2022, based on the segment categorization we were operating under at March 31, 2023. Three Months Ended March 31, 2023 Business Mass Markets (Dollars in millions) Segment revenue $ 2,956 782 Segment expenses: Cost of services and products 801 25 Selling, general and administrative 290 325 Total segment expense 1,091 350 Total segment adjusted EBITDA $ 1,865 432 Three Months Ended March 31, 2022 Business Mass Markets (Dollars in millions) Segment revenue $ 3,401 1,275 Segment expenses: Cost of services and products 812 32 Selling, general and administrative 322 395 Total segment expense 1,134 427 Total segment adjusted EBITDA $ 2,267 848 Three Months Ended March 31, 2023 2022 (Dollars in millions) Business segment adjusted EBITDA $ 1,865 2,267 Mass Markets segment adjusted EBITDA 432 848 Other unallocated amounts (1,160) (1,201) Total Adjusted EBITDA $ 1,137 1,914 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 "other unallocated amounts" in the table above; • depreciation and amortization expense; • goodwill or other impairments; • interest expense; • stock-based compensation; and • other income and expense items. The following table reconciles total adjusted EBITDA to net income for the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 (Dollars in millions) Net income $ 511 599 Income tax expense 169 202 Total other (income) expense, net (290) 282 Depreciation and amortization 733 808 Stock-based compensation 14 23 Total Adjusted EBITDA $ 1,137 1,914

Commitments, Contingencies and

Commitments, Contingencies and Other Items	3 Months Ended
	Mar. 31, 2023
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. 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. Subject to these limitations, at March 31, 2023, we had accrued $86 million in the aggregate for our litigation and non-income tax contingencies, which is included in other current liabilities, other liabilities, or liabilities held for sale on our consolidated balance sheet as of such date. We cannot at this time estimate the reasonably possible loss or range of loss in excess of this $86 million accrual due to the inherent uncertainties and speculative nature of contested proceedings. 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 Suits 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. On March 3, 2023, a purported shareholder of Lumen filed a putative class action complaint captioned Voigt v. Lumen Technologies, Inc., et al., Case 3:23-cv-00286-TAD-KDM, in the U.S. District Court for the Western District of Louisiana. The complaint alleges that Lumen and certain of its current or former officers violated the federal securities laws by omitting or misstating material information related to Lumen’s expansion of its Quantum Fiber business. The complaint seeks money damages, attorneys’ fees and costs, and other relief. 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. The matter was tried before the WUTC in December 2022 and we await a decision by the WUTC. 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, 2022. 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	3 Months Ended
	Mar. 31, 2023
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 on our consolidated balance sheets: March 31, 2023 December 31, 2022 (Dollars in millions) Prepaid expenses $ 410 319 Materials, supplies and inventory 223 236 Contract assets 18 20 Contract acquisition costs 118 123 Contract fulfillment costs 100 100 Other 10 5 Total other current assets (1) $ 879 803 ______________________________________________________________________ (1) Excludes $70 million and $59 million of other current assets related to the EMEA business that were classified as held for sale as of March 31, 2023 and December 31, 2022, respectively.

Repurchases of Lumen Common Sto

Repurchases of Lumen Common Stock	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Repurchases of Lumen Common Stock	Repurchases of Lumen Common Stock During the fourth quarter of 2022, our Board of Directors authorized a two-year program to repurchase up to an aggregate of $1.5 billion of our outstanding common stock. During the three months ended March 31, 2023, we did not repurchase any shares of our outstanding common stock under this program. As of March 31, 2023, we are authorized to purchase up to an aggregate of $1.3 billion of our outstanding common stock under this program. Any repurchases made in 2023 or thereafter will be subject to a non-deductible 1% excise tax on the fair market value of the stock under the Inflation Reduction Act of 2022.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	3 Months Ended
	Mar. 31, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Information Relating to 2023 The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the three months ended March 31, 2023: Pension Plans Post-Retirement Benefit Plans Foreign Currency Translation Adjustment and Other Total (Dollars in millions) Balance at December 31, 2022 $ (985) 308 (422) (1,099) Other comprehensive income (loss) before reclassifications — — 18 18 Amounts reclassified from accumulated other comprehensive loss 17 (5) — 12 Net current-period other comprehensive income (loss) 17 (5) 18 30 Balance at March 31, 2023 $ (968) 303 (404) (1,069) The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the three months ended March 31, 2023: Three Months Ended March 31, 2023 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Amortization of pension & post-retirement plans (1) Net actuarial loss $ 20 Other (expense) income, net Prior service credit (4) Other (expense) income, net Total before tax 16 Income tax benefit (4) Income tax expense Net of tax $ 12 ________________________________________________________________________ (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 2022 The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheets by component for the three months ended March 31, 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 income (loss) before reclassifications — — 67 — 67 Amounts reclassified from accumulated other comprehensive loss 26 1 — 17 44 Net current-period other comprehensive income (loss) 26 1 67 17 111 Balance at March 31, 2022 $ (1,551) (163) (333) — (2,047) The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the three months ended March 31, 2022: Three Months Ended March 31, 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 $ 37 Other (expense) income, net Prior service cost (1) Other (expense) income, net Total before tax 36 Income tax benefit (9) Income tax expense Net of tax $ 27 ________________________________________________________________________ (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	3 Months Ended
	Mar. 31, 2023
Risks and Uncertainties [Abstract]
Labor Union Contracts	Labor Union ContractsAs of March 31, 2023, approximately 20% of our employees were represented by the Communications Workers of America ("CWA") or the International Brotherhood of Electrical Workers ("IBEW"). Approximately 1% of our represented employees were subject to collective bargaining agreements that were in expired status as of March 31, 2023, all of which have subsequently been renegotiated. Approximately 9% of our represented employees are subject to collective bargaining agreements that are scheduled to expire over the 12 month period ending March 31, 2024.

Subsequent Event

Subsequent Event	3 Months Ended
	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event Payment of Cash Taxes In April 2023, we paid approximately $1.0 billion of estimated federal and state taxes, the majority of which relates to our 2022 divestitures.

Background (Policies)

Background (Policies)	3 Months Ended
	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation Our consolidated balance sheet as of December 31, 2022, 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 three 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, 2022. 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 Business revenue by product category and sales channel in our segment reporting. See Note 11—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 Supplier Finance Programs On January 1, 2023, we adopted Accounting Standards Update ("ASU") 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. The adoption of ASU 2022-04 did not have a material impact to our consolidated financial statements. Credit Losses On January 1, 2023, we adopted ASU 2022-02, “ Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings (“TDR”) and Vintage Disclosures ” (“ASU 2022-02”). The ASU eliminates the TDR recognition and measurement guidance, enhances existing disclosure requirements and introduces new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. The adoption of ASU 2022-02 did not have any impact to our consolidated financial statements. Derivatives and Hedging On January 1, 2023, we adopted 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. The adoption of ASU 2022-01 did not have any impact to our consolidated financial statements. Business Combinations On January 1, 2023, we adopted ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” (“ASU 2021-08”). This ASU requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. The adoption of ASU 2021-08 did not have any impact to our consolidated financial statements. Government Assistance On January 1, 2022, we adopted ASU 2021-10, " Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance ” (“ASU 2021-10”). This ASU requires business entities to disclose information about certain types of government assistance they receive. The ASU only impacts annual financial statement note disclosures. 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. Recently Issued Accounting Pronouncements In March 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-02, “ Investments-Equity method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method ” (“ASU 2023-02”). These amendments allow reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. ASU 2023-02 will become effective for us in the first quarter of fiscal 2024 and early adoption is permitted. As of March 31, 2023, we do not expect ASU 2023-02 to have an impact to our consolidated financial statements. In March 2023, the FASB issued ASU 2023-01, “ Leases (Topic 842): Common Control Arrangements ” (“ASU 2023-01”). These amendments require all entities to amortize leasehold improvements associated with common control leases over the useful life to the common control group. ASU 2023-01 will become effective for us in the first quarter of fiscal 2024 and early adoption is permitted. As of March 31, 2023, we do not expect ASU 2023-01 to have an impact to 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

Planned Divestiture of the EM_2

Planned Divestiture of the EMEA Business (Tables)	3 Months Ended
	Mar. 31, 2023
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 EMEA business as of the dates below are as follows: March 31, 2023 December 31, 2022 (Dollars in millions) Assets held for sale Cash and cash equivalents $ 40 43 Accounts receivable, less allowance of $5 and $5 85 76 Other current assets 70 59 Property, plant and equipment, net of accumulated depreciation of $1,047 and $1,033 1,934 1,873 Customer relationships and other intangible assets, net 103 100 Operating lease assets 170 156 Valuation allowance on assets held for sale (1) (737) (660) Deferred tax assets 154 138 Other non-current assets 39 38 Total assets held for sale $ 1,858 1,823 Liabilities held for sale Accounts payable $ 74 78 Salaries and benefits 13 23 Current portion of deferred revenue 37 28 Current operating lease liabilities 38 33 Other current liabilities 33 28 Deferred income taxes, net 45 38 Asset retirement obligations 31 30 Deferred revenue, non-current 96 85 Operating lease liabilities, non-current 100 103 Total liabilities held for sale $ 467 446 ______________________________________________________________________ (1) Includes the impact of $369 million and $365 million as of March 31, 2023 and December 31, 2022, respectively, primarily related to loss on foreign currency translation, expected to be reclassified out of accumulated other comprehensive loss upon close of the sale.

Goodwill, Customer Relationsh_2

Goodwill, Customer Relationships and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets and Goodwill	Goodwill, customer relationships and other intangible assets consisted of the following: March 31, 2023 (1) December 31, 2022 (1) (Dollars in millions) Goodwill $ 12,657 12,657 Indefinite-lived intangible assets $ 9 9 Other intangible assets subject to amortization: Customer relationships, less accumulated amortization of $3,771 and $3,606 4,409 4,574 Capitalized software, less accumulated amortization of $3,801 and $3,895 (2) 1,519 1,482 Trade names, patents and other, less accumulated amortization of $61 and $188 (2) 97 101 Total other intangible assets, net $ 6,034 6,166 ______________________________________________________________________ (1) These values exclude assets classified as held for sale. (2) Certain capitalized software with a gross carrying value of $183 million and trade names with a gross carrying value of $130 million became fully amortized during 2022 and were retired during the three months ended March 31, 2023.
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, 2023 through 2027 will be as provided in the table below. As a result of classifying our EMEA business as held for sale on our March 31, 2023 consolidated balance sheet, the amounts presented below do not include future amortization expense for intangible assets of the business to be divested. See Note 2—Planned Divestiture of the EMEA Business for more information. (Dollars in millions) 2023 (remaining nine months) $ 720 2024 891 2025 832 2026 787 2027 704

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Revenue	The following table provides total revenue by segment, sales channel and product category. It also provides 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 table below include revenue for the Latin American and ILEC businesses prior to their sales on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business in our Annual Report on Form 10-K for the year ended December 31, 2022 for additional information on these divestitures. Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 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 Large Enterprise Grow $ 550 (79) 471 653 (103) 550 Nurture 375 — 375 454 — 454 Harvest 207 — 207 276 — 276 Other 62 (1) 61 59 (2) 57 Total Large Enterprise Revenue 1,194 (80) 1,114 1,442 (105) 1,337 Mid-Market Enterprise Grow 196 (7) 189 185 (8) 177 Nurture 211 — 211 241 — 241 Harvest 100 (1) 99 140 (2) 138 Other 8 (2) 6 7 — 7 Total Mid-Market Enterprise Revenue 515 (10) 505 573 (10) 563 Public Sector Grow 116 (19) 97 115 (27) 88 Nurture 106 — 106 131 — 131 Harvest 99 — 99 124 (1) 123 Other 109 — 109 109 — 109 Total Public Sector Revenue 430 (19) 411 479 (28) 451 Wholesale Grow 266 (71) 195 233 (67) 166 Nurture 213 (6) 207 267 (7) 260 Harvest 333 (44) 289 407 (58) 349 Other 5 — 5 — — — Total Wholesale Revenue 817 (121) 696 907 (132) 775 Business Segment by Product Category Grow 1,128 (176) 952 1,186 (205) 981 Nurture 905 (6) 899 1,093 (7) 1,086 Harvest 739 (45) 694 947 (61) 886 Other 184 (3) 181 175 (2) 173 Total Business Segment Revenue 2,956 (230) 2,726 3,401 (275) 3,126 Mass Markets Segment by Product Category Fiber Broadband 152 (4) 148 145 (5) 140 Other Broadband 369 (33) 336 610 (56) 554 Voice and Other 261 (9) 252 520 (79) 441 Total Mass Markets Revenue 782 (46) 736 1,275 (140) 1,135 Total Revenue $ 3,738 (276) 3,462 4,676 (415) 4,261 _____________________________________________________________________ (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 March 31, 2023 and December 31, 2022: March 31, 2023 December 31, 2022 (Dollars in millions) Customer receivables (1) $ 1,374 1,424 Contract assets (2) 30 34 Contract liabilities (3) 675 656 ______________________________________________________________________ (1) Reflects gross customer receivables of $1.4 billion and $1.5 billion, net of allowance for credit losses of $72 million and $73 million, at March 31, 2023 and December 31, 2022, respectively. These amounts exclude customer receivables, net, classified as held for sale of $85 million at March 31, 2023 and $76 million at December 31, 2022 related to the EMEA business. (2) These amounts exclude contract assets classified as held for sale of $13 million at March 31, 2023 and $16 million at December 31, 2022 related to the EMEA business. (3) These amounts exclude contract liabilities classified as held for sale of $57 million at March 31, 2023 and $59 million at December 31, 2022 related to the EMEA business.
Capitalized Contract Cost	The following table provides changes in our contract acquisition costs and fulfillment costs: Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Acquisition Costs Fulfillment Costs Acquisition Costs Fulfillment Costs (Dollars in millions) (Dollars in millions) Beginning of period balance (1)(2) $ 202 192 222 186 Costs incurred 36 40 43 40 Amortization (41) (35) (52) (39) Change in contract costs held for sale (5) (15) 2 — End of period balance (3)(4) $ 192 182 215 187 ______________________________________________________________________ (1) Beginning of period balance for the three months ended March 31, 2023 excludes $6 million of acquisition costs and no fulfillment costs classified as held for sale related to the EMEA business. (2) Beginning of period balance for the three months ended March 31, 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). (3) End of period balance for the three months ended March 31, 2023 excludes $11 million of acquisition costs and $15 million fulfillment costs classified as held for sale related to the EMEA business. (4) End of period balance for the three months ended March 31, 2022 excludes acquisition costs and fulfillment costs classified as held for sale of $32 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)	3 Months Ended
	Mar. 31, 2023
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 three months ended March 31, 2023: Business Mass Markets Total (Dollars in millions) As of December 31, 2022 (1) $ 57 28 85 Provision for expected losses 12 15 27 Write-offs charged against the allowance (12) (18) (30) Recoveries collected 2 — 2 Ending balance at March 31, 2023 (1) $ 59 25 84 ______________________________________________________________________ (1) As of March 31, 2023 and December 31, 2022, these amounts excluded a $5 million allowance for credit losses classified as held for sale related to the EMEA business included in the Business portfolio. See Note 2—Planned Divestiture of the EMEA Business.

Long-Term Debt and Credit Fac_2

Long-Term Debt and Credit Facilities (Tables)	3 Months Ended
	Mar. 31, 2023
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 and unamortized debt issuance costs: Interest Rates (1) Maturities (1) March 31, 2023 December 31, 2022 (Dollars in millions) Senior Secured Debt: (2) Lumen Technologies, Inc. Revolving Credit Facility LIBOR + 2.00% 2025 $ — — Term Loan A (3) LIBOR + 2.00% 2025 977 991 Term Loan A-1 (3) LIBOR + 2.00% 2025 279 283 Term Loan B (4) LIBOR + 2.25% 2027 3,928 3,941 Senior notes 4.000% 2027 1,250 1,250 Subsidiaries: Level 3 Financing, Inc. Tranche B 2027 Term Loan (5) LIBOR + 1.75% 2027 2,411 2,411 Senior notes 3.400% - 10.500% 2027 - 2030 2,415 1,500 Senior Notes and Other Debt: Lumen Technologies, Inc. Senior notes 4.500% - 7.650% 2023 - 2042 2,162 3,722 Subsidiaries: Level 3 Financing, Inc. Senior notes 3.625% - 4.625% 2027 - 2029 3,940 3,940 Qwest Corporation Senior notes 6.500% - 7.750% 2025 - 2057 1,986 1,986 Term loan (6) LIBOR + 2.50% 2027 215 215 Qwest Capital Funding, Inc. Senior notes 6.875% - 7.750% 2028 - 2031 192 192 Finance lease and other obligations Various Various 306 317 Unamortized discounts, net (3) (7) Unamortized debt issuance costs (162) (169) Total long-term debt 19,896 20,572 Less current maturities (153) (154) Long-term debt, excluding current maturities $ 19,743 20,418 ______________________________________________________________________ (1) As of March 31, 2023. (2) See Note 7—Long-Term Debt and Credit Facilities in our Annual Report on Form 10-K for the year ended December 31, 2022 for a description of certain parent or subsidiary guarantees and liens securing this debt. (3) Term Loans A and A-1 had interest rates of 6.922% and 6.384% as of March 31, 2023 and December 31, 2022, respectively. (4) Term Loan B had interest rates of 7.172% and 6.634% as of March 31, 2023 and December 31, 2022, respectively. (5) The Level 3 Tranche B 2027 Term Loan had interest rates of 6.672% and 6.134% as of March 31, 2023 and December 31, 2022, respectively. (6) The Qwest Corporation Term Loan had interest rates of 7.422% and 6.640% as of March 31, 2023 and December 31, 2022, respectively.
Schedule of Maturities of Long-term Debt	Set forth below is the aggregate principal amount of our long-term debt as of March 31, 2023 (excluding unamortized discounts, net, and unamortized debt issuance costs), maturing during the following years. As a result of classifying our EMEA business as held for sale on our March 31, 2023 consolidated balance sheet, the amounts presented below do not include maturities of the finance lease obligations of that business. See Note 2—Planned Divestiture of the EMEA Business. (Dollars in millions) 2023 (remaining nine months) $ 115 2024 157 2025 1,665 2026 498 2027 9,386 2028 and thereafter 8,240 Total long-term debt $ 20,061
Schedule of Debt Repayments	The following table sets forth the aggregate principal amount of each series of Lumen’s senior unsecured notes exchanged and retired on March 31, 2023: Debt (Aggregate principal amount in millions) 5.625% Senior Notes, Series X, due 2025 $ 48 7.200% Senior Notes, Series D, due 2025 21 5.125% Senior Notes due 2026 291 6.875% Debentures, Series G, due 2028 52 5.375% Senior Notes due 2029 275 4.500% Senior Notes due 2029 556 7.600% Senior Notes, Series P, due 2039 161 7.650% Senior Notes, Series U, due 2042 131 Total $ 1,535

Severance (Tables)

Severance (Tables)	3 Months Ended
	Mar. 31, 2023
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, 2022 $ 11 Accrued to expense 8 Payments, net (5) Balance at March 31, 2023 $ 14

Employee Benefits (Tables)

Employee Benefits (Tables)	3 Months Ended
	Mar. 31, 2023
Retirement Benefits [Abstract]
Schedule of Components of Net Periodic Pension Benefit (Income) Expense and Post-retirement Benefit Expense	Net periodic benefit expense (income) for the Lumen Combined Pension Plan (the "Combined Pension Plan" or the "Plan") includes the following components: Combined Pension Plan Three Months Ended March 31, 2023 2022 (1) (Dollars in millions) Service cost $ 6 12 Interest cost 68 52 Expected return on plan assets (71) (100) Recognition of prior service credit (2) (3) Recognition of actuarial loss 25 37 Net periodic pension expense (income) $ 26 (2) ______________________________________________________________________ (1) These amounts include pension costs related to the Lumen Pension Plan prior to the sale of the ILEC business on October 3, 2022. For additional information on the Lumen Pension Plan, 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, 2022. Net periodic benefit expense for our post-retirement benefit plans includes the following components: Post-Retirement Benefit Plans Three Months Ended March 31, 2023 2022 (Dollars in millions) Service cost $ 1 3 Interest cost 26 15 Recognition of prior service cost (2) 2 Recognition of actuarial loss (5) — Net periodic post-retirement benefit expense $ 20 20

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Earnings Per Common Share	Basic and diluted earnings per common share for the three months ended March 31, 2023 and 2022 were calculated as follows: Three Months Ended March 31, 2023 2022 (Dollars in millions, except per share amounts, shares in thousands) Income (numerator) Net income $ 511 599 Net income applicable to common stock for computing basic earnings per common share 511 599 Net income as adjusted for purposes of computing diluted earnings per common share $ 511 599 Shares (denominator): Weighted-average number of shares: Outstanding during period 1,003,666 1,027,217 Non-vested restricted stock (22,111) (18,787) Weighted average shares outstanding for computing basic earnings per common share 981,555 1,008,430 Incremental common shares attributable to dilutive securities: Shares issuable under convertible securities 10 10 Shares issuable under incentive compensation plans 718 6,775 Number of shares as adjusted for purposes of computing diluted earnings per common share 982,283 1,015,215 Basic earnings per common share $ 0.52 0.59 Diluted earnings per common share $ 0.52 0.59

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2023
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 March 31, 2023 and December 31, 2022: March 31, 2023 December 31, 2022 Input Carrying Fair Carrying Fair (Dollars in millions) Equity securities (1) 1 $ 3 3 22 22 Long-term debt, excluding finance lease and other obligations 2 19,590 13,439 20,255 17,309 Indemnifications related to the sale of the Latin American business 3 86 86 86 86 ______________________________________________________________________ (1) For the three months ended March 31, 2023, we recognized $19 million of loss on equity securities in other (expense) income, net in our consolidated statements of operations.
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share	As of March 31, 2023 As of December 31, 2022 Net Asset Value (Dollars in millions) Investment in limited partnership (1) $ 24 85 ______________________________________________________________________ (1) For the three months ended March 31, 2023, we recognized $61 million of loss on investment, reflected in other (expense) income, net in our consolidated statements of operations. For the three months ended March 31, 2022, we recognized $66 million of gain on investment, reflected in other (expense) income, net in our consolidated statements of operations.

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Results	The following tables summarize our segment results for the three months ended March 31, 2023 and 2022, based on the segment categorization we were operating under at March 31, 2023. Three Months Ended March 31, 2023 Business Mass Markets (Dollars in millions) Segment revenue $ 2,956 782 Segment expenses: Cost of services and products 801 25 Selling, general and administrative 290 325 Total segment expense 1,091 350 Total segment adjusted EBITDA $ 1,865 432 Three Months Ended March 31, 2022 Business Mass Markets (Dollars in millions) Segment revenue $ 3,401 1,275 Segment expenses: Cost of services and products 812 32 Selling, general and administrative 322 395 Total segment expense 1,134 427 Total segment adjusted EBITDA $ 2,267 848 Three Months Ended March 31, 2023 2022 (Dollars in millions) Business segment adjusted EBITDA $ 1,865 2,267 Mass Markets segment adjusted EBITDA 432 848 Other unallocated amounts (1,160) (1,201) Total Adjusted EBITDA $ 1,137 1,914
Reconciliation of Operating Profit (Loss) From Segments to Consolidated Net Income	The following table reconciles total adjusted EBITDA to net income for the three months ended March 31, 2023 and 2022: Three Months Ended March 31, 2023 2022 (Dollars in millions) Net income $ 511 599 Income tax expense 169 202 Total other (income) expense, net (290) 282 Depreciation and amortization 733 808 Stock-based compensation 14 23 Total Adjusted EBITDA $ 1,137 1,914

Other Financial Information (Ta

Other Financial Information (Tables)	3 Months Ended
	Mar. 31, 2023
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 on our consolidated balance sheets: March 31, 2023 December 31, 2022 (Dollars in millions) Prepaid expenses $ 410 319 Materials, supplies and inventory 223 236 Contract assets 18 20 Contract acquisition costs 118 123 Contract fulfillment costs 100 100 Other 10 5 Total other current assets (1) $ 879 803 ______________________________________________________________________ (1) Excludes $70 million and $59 million of other current assets related to the EMEA business that were classified as held for sale as of March 31, 2023 and December 31, 2022, respectively.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	3 Months Ended
	Mar. 31, 2023
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 three months ended March 31, 2023: Pension Plans Post-Retirement Benefit Plans Foreign Currency Translation Adjustment and Other Total (Dollars in millions) Balance at December 31, 2022 $ (985) 308 (422) (1,099) Other comprehensive income (loss) before reclassifications — — 18 18 Amounts reclassified from accumulated other comprehensive loss 17 (5) — 12 Net current-period other comprehensive income (loss) 17 (5) 18 30 Balance at March 31, 2023 $ (968) 303 (404) (1,069) The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheets by component for the three months ended March 31, 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 income (loss) before reclassifications — — 67 — 67 Amounts reclassified from accumulated other comprehensive loss 26 1 — 17 44 Net current-period other comprehensive income (loss) 26 1 67 17 111 Balance at March 31, 2022 $ (1,551) (163) (333) — (2,047)
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss) by Component	The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the three months ended March 31, 2023: Three Months Ended March 31, 2023 Decrease (Increase) Affected Line Item in Consolidated Statement of Operations (Dollars in millions) Amortization of pension & post-retirement plans (1) Net actuarial loss $ 20 Other (expense) income, net Prior service credit (4) Other (expense) income, net Total before tax 16 Income tax benefit (4) Income tax expense Net of tax $ 12 ________________________________________________________________________ (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 table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the three months ended March 31, 2022: Three Months Ended March 31, 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 $ 37 Other (expense) income, net Prior service cost (1) Other (expense) income, net Total before tax 36 Income tax benefit (9) Income tax expense Net of tax $ 27 ________________________________________________________________________ (1) See Note 8—Employee Benefits for additional information on our net periodic benefit income related to our pension and post-retirement plans.

Background (Details)

Background (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Book overdraft balance	$ 0	$ 0

Planned Divestiture of the EM_3

Planned Divestiture of the EMEA Business - Additional Information (Details) - USD ($) $ in Millions		3 Months Ended		12 Months Ended
	Oct. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Nov. 02, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization		$ 733	$ 808
Loss on disposal group held for sale		(77)	$ 0
Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Depreciation and amortization		72
Loss on disposal group held for sale		$ 77
Held-for-sale, Not Discontinued Operations | EMEA Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment loss	$ 43
Loss on disposal group held for sale				$ (660)
Held-for-sale, Not Discontinued Operations | EMEA 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					$ 1,800

Planned Divestiture of the EM_4

Planned Divestiture of the EMEA Business - Components of Assets and Liabilities as of Disposal Date (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Assets held for sale
Other current assets	$ 70	$ 59
Held-for-sale, Not Discontinued Operations | EMEA Business
Assets held for sale
Cash and cash equivalents	40	43
Accounts receivable, less allowance of $5 and $5	85	76
Other current assets	70	59
Property, plant and equipment, net of accumulated depreciation of $1,047 and $1,033	1,934	1,873
Customer relationships and other intangible assets, net	103	100
Operating lease assets	170	156
Valuation allowance on assets held for sale	(737)	(660)
Deferred tax assets	154	138
Other non-current assets	39	38
Total assets held for sale	1,858	1,823
Liabilities held for sale
Accounts payable	74	78
Salaries and benefits	13	23
Current portion of deferred revenue	37	28
Current operating lease liabilities	38	33
Other current liabilities	33	28
Deferred income taxes, net	45	38
Asset retirement obligations	31	30
Deferred revenue, non-current	96	85
Operating lease liabilities, non-current	100	103
Total liabilities held for sale	467	446
Allowance for doubtful accounts	5	5
Accumulated depreciation	1,047	1,033
Loss on foreign currency translation	$ 369	$ 365

Goodwill, Customer Relationsh_3

Goodwill, Customer Relationships and Other Intangible Assets - Schedule of Goodwill, Customer Relationships, and Other Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill	$ 12,657	$ 12,657
Indefinite-lived intangible assets	9	9
Total other intangible assets, net	6,034	6,166
Customer relationships
Goodwill [Line Items]
Finite-lived intangible assets, net	4,409	4,574
Accumulated amortization	3,771	3,606
Capitalized software
Goodwill [Line Items]
Finite-lived intangible assets, net	1,519	1,482
Accumulated amortization	3,801	3,895
Trade names, patents and other
Goodwill [Line Items]
Finite-lived intangible assets, net	97	101
Accumulated amortization	61	$ 188
Fully amortized and retired capitalized software
Goodwill [Line Items]
Gross carrying value	183
Fully amortized and retired trade names
Goodwill [Line Items]
Gross carrying value	$ 130

Goodwill, Customer Relationsh_4

Goodwill, Customer Relationships and Other Intangible Assets - Additional Information (Details) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($) segment reporting_unit	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Goodwill [Roll Forward]
Intangible assets, gross (including goodwill)	$ 26,300
Number of reportable segments | segment	2
Number of operating segments | segment	2
Goodwill	$ 12,657		$ 12,657
Accumulated impairment losses	$ 11,000		11,000
Number of reporting units | reporting_unit	3
Amortization of intangible assets	$ 260	$ 274
Business
Goodwill [Roll Forward]
Goodwill	7,900		7,900
Mass Markets
Goodwill [Roll Forward]
Goodwill	$ 4,800		$ 4,800

Goodwill, Customer Relationsh_5

Goodwill, Customer Relationships and Other Intangible Assets - Schedule of Amortization Expense (Details) $ in Millions	Mar. 31, 2023 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (remaining nine months)	$ 720
2024	891
2025	832
2026	787
2027	$ 704

Revenue Recognition - Revenue b

Revenue Recognition - Revenue by Segment, Sales Channel and Product Category (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 3,738	$ 4,676
Operating Segments
Disaggregation of Revenue [Line Items]
Total revenue	3,738	4,676
Adjustments for non-ASC 606 revenue	(276)	(415)
Total revenue from contracts with customers	3,462	4,261
Operating Segments | Business
Disaggregation of Revenue [Line Items]
Total revenue	2,956	3,401
Adjustments for non-ASC 606 revenue	(230)	(275)
Total revenue from contracts with customers	2,726	3,126
Operating Segments | Business | Grow
Disaggregation of Revenue [Line Items]
Total revenue	1,128	1,186
Adjustments for non-ASC 606 revenue	(176)	(205)
Total revenue from contracts with customers	952	981
Operating Segments | Business | Nurture
Disaggregation of Revenue [Line Items]
Total revenue	905	1,093
Adjustments for non-ASC 606 revenue	(6)	(7)
Total revenue from contracts with customers	899	1,086
Operating Segments | Business | Harvest
Disaggregation of Revenue [Line Items]
Total revenue	739	947
Adjustments for non-ASC 606 revenue	(45)	(61)
Total revenue from contracts with customers	694	886
Operating Segments | Business | Other
Disaggregation of Revenue [Line Items]
Total revenue	184	175
Adjustments for non-ASC 606 revenue	(3)	(2)
Total revenue from contracts with customers	181	173
Operating Segments | Business | Large Enterprise
Disaggregation of Revenue [Line Items]
Total revenue	1,194	1,442
Adjustments for non-ASC 606 revenue	(80)	(105)
Total revenue from contracts with customers	1,114	1,337
Operating Segments | Business | Large Enterprise | Grow
Disaggregation of Revenue [Line Items]
Total revenue	550	653
Adjustments for non-ASC 606 revenue	(79)	(103)
Total revenue from contracts with customers	471	550
Operating Segments | Business | Large Enterprise | Nurture
Disaggregation of Revenue [Line Items]
Total revenue	375	454
Adjustments for non-ASC 606 revenue	0	0
Total revenue from contracts with customers	375	454
Operating Segments | Business | Large Enterprise | Harvest
Disaggregation of Revenue [Line Items]
Total revenue	207	276
Adjustments for non-ASC 606 revenue	0	0
Total revenue from contracts with customers	207	276
Operating Segments | Business | Large Enterprise | Other
Disaggregation of Revenue [Line Items]
Total revenue	62	59
Adjustments for non-ASC 606 revenue	(1)	(2)
Total revenue from contracts with customers	61	57
Operating Segments | Business | Mid-Market Enterprise
Disaggregation of Revenue [Line Items]
Total revenue	515	573
Adjustments for non-ASC 606 revenue	(10)	(10)
Total revenue from contracts with customers	505	563
Operating Segments | Business | Mid-Market Enterprise | Grow
Disaggregation of Revenue [Line Items]
Total revenue	196	185
Adjustments for non-ASC 606 revenue	(7)	(8)
Total revenue from contracts with customers	189	177
Operating Segments | Business | Mid-Market Enterprise | Nurture
Disaggregation of Revenue [Line Items]
Total revenue	211	241
Adjustments for non-ASC 606 revenue	0	0
Total revenue from contracts with customers	211	241
Operating Segments | Business | Mid-Market Enterprise | Harvest
Disaggregation of Revenue [Line Items]
Total revenue	100	140
Adjustments for non-ASC 606 revenue	(1)	(2)
Total revenue from contracts with customers	99	138
Operating Segments | Business | Mid-Market Enterprise | Other
Disaggregation of Revenue [Line Items]
Total revenue	8	7
Adjustments for non-ASC 606 revenue	(2)	0
Total revenue from contracts with customers	6	7
Operating Segments | Business | Public Sector
Disaggregation of Revenue [Line Items]
Total revenue	430	479
Adjustments for non-ASC 606 revenue	(19)	(28)
Total revenue from contracts with customers	411	451
Operating Segments | Business | Public Sector | Grow
Disaggregation of Revenue [Line Items]
Total revenue	116	115
Adjustments for non-ASC 606 revenue	(19)	(27)
Total revenue from contracts with customers	97	88
Operating Segments | Business | Public Sector | Nurture
Disaggregation of Revenue [Line Items]
Total revenue	106	131
Adjustments for non-ASC 606 revenue	0	0
Total revenue from contracts with customers	106	131
Operating Segments | Business | Public Sector | Harvest
Disaggregation of Revenue [Line Items]
Total revenue	99	124
Adjustments for non-ASC 606 revenue	0	(1)
Total revenue from contracts with customers	99	123
Operating Segments | Business | Public Sector | Other
Disaggregation of Revenue [Line Items]
Total revenue	109	109
Adjustments for non-ASC 606 revenue	0	0
Total revenue from contracts with customers	109	109
Operating Segments | Business | Wholesale
Disaggregation of Revenue [Line Items]
Total revenue	817	907
Adjustments for non-ASC 606 revenue	(121)	(132)
Total revenue from contracts with customers	696	775
Operating Segments | Business | Wholesale | Grow
Disaggregation of Revenue [Line Items]
Total revenue	266	233
Adjustments for non-ASC 606 revenue	(71)	(67)
Total revenue from contracts with customers	195	166
Operating Segments | Business | Wholesale | Nurture
Disaggregation of Revenue [Line Items]
Total revenue	213	267
Adjustments for non-ASC 606 revenue	(6)	(7)
Total revenue from contracts with customers	207	260
Operating Segments | Business | Wholesale | Harvest
Disaggregation of Revenue [Line Items]
Total revenue	333	407
Adjustments for non-ASC 606 revenue	(44)	(58)
Total revenue from contracts with customers	289	349
Operating Segments | Business | Wholesale | Other
Disaggregation of Revenue [Line Items]
Total revenue	5	0
Adjustments for non-ASC 606 revenue	0	0
Total revenue from contracts with customers	5	0
Operating Segments | Mass Markets
Disaggregation of Revenue [Line Items]
Total revenue	782	1,275
Adjustments for non-ASC 606 revenue	(46)	(140)
Total revenue from contracts with customers	736	1,135
Operating Segments | Mass Markets | Fiber Broadband
Disaggregation of Revenue [Line Items]
Total revenue	152	145
Adjustments for non-ASC 606 revenue	(4)	(5)
Total revenue from contracts with customers	148	140
Operating Segments | Mass Markets | Other Broadband
Disaggregation of Revenue [Line Items]
Total revenue	369	610
Adjustments for non-ASC 606 revenue	(33)	(56)
Total revenue from contracts with customers	336	554
Operating Segments | Mass Markets | Voice and Other
Disaggregation of Revenue [Line Items]
Total revenue	261	520
Adjustments for non-ASC 606 revenue	(9)	(79)
Total revenue from contracts with customers	$ 252	$ 441

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Lease income	$ 269	$ 337
Percent of operating revenue	7%	7%
Revenue recognized	$ 305	$ 395
Contract liabilities			$ 715	$ 841
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	36 months
Weighted Average | Business Customers
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Length of customer life	33 months

Revenue Recognition - Contract

Revenue Recognition - Contract with Customer, Asset and Liability (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Capitalized Contract Cost [Line Items]
Customer receivables	$ 1,374	$ 1,424
Contract assets	30	34
Contract liabilities	675	656
Contract liabilities		715	$ 841
Accounts receivable, gross	1,400	1,500
Allowance for doubtful accounts receivable	72	73
Held-for-sale, Not Discontinued Operations | EMEA Business
Capitalized Contract Cost [Line Items]
Customer receivables	85	76
Contract assets	13	16
Contract liabilities	$ 57	$ 59

Revenue Recognition - Remaining

Revenue Recognition - Remaining Performance Obligation (Details) $ in Billions	Mar. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 7.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 2.4
Remaining performance obligation, satisfaction period	9 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 1.9
Remaining performance obligation, satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 3.5
Remaining performance obligation, satisfaction period	2 years

Revenue Recognition - Capitaliz

Revenue Recognition - Capitalized Contract Costs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Acquisition Costs
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	$ 202	$ 222
Costs incurred	36	43
Amortization	(41)	(52)
Change in contract costs held for sale	(5)	2
End of period balance	192	215
Acquisition Costs | Held-for-sale, Not Discontinued Operations | EMEA Business
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	6
End of period balance	11
Acquisition Costs | Held-for-sale | Latin American Business and ILEC Business
Capitalized Contract Cost [Roll Forward]
Beginning of period balance		34
End of period balance		32
Fulfillment Costs
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	192	186
Costs incurred	40	40
Amortization	(35)	(39)
Change in contract costs held for sale	(15)	0
End of period balance	182	187
Fulfillment Costs | Held-for-sale, Not Discontinued Operations | EMEA Business
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	0
End of period balance	$ 15
Fulfillment Costs | Held-for-sale | Latin American Business and ILEC Business
Capitalized Contract Cost [Roll Forward]
Beginning of period balance		32
End of period balance		$ 32

Credit Losses on Financial In_3

Credit Losses on Financial Instruments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance at December 31, 2021	$ 85
Provision for expected losses	27
Write-offs charged against the allowance	(30)
Recoveries collected	2
Ending balance at September 30, 2022	84
Held-for-sale, Not Discontinued Operations | EMEA Business
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for doubtful accounts	5	$ 5
Business
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance at December 31, 2021	57
Provision for expected losses	12
Write-offs charged against the allowance	(12)
Recoveries collected	2
Ending balance at September 30, 2022	59
Mass Markets
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance at December 31, 2021	28
Provision for expected losses	15
Write-offs charged against the allowance	(18)
Recoveries collected	0
Ending balance at September 30, 2022	$ 25

Long-Term Debt and Credit Fac_3

Long-Term Debt and Credit Facilities - Schedule of Long Term Debt (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Long-term Debt and Credit Facilities
Finance lease and other obligations	$ 306	$ 317
Unamortized discounts, net	(3)	(7)
Unamortized debt issuance costs	(162)	(169)
Total long-term debt	19,896	20,572
Less current maturities	(153)	(154)
Long-term debt, excluding current maturities	19,743	20,418
Line of credit | Revolving Credit Facility
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 0	0
Line of credit | Revolving Credit Facility | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Term loan | Term Loan A
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 977	$ 991
Long-term debt, weighted average interest rate	6.922%	6.384%
Term loan | Term Loan A | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Term loan | Term Loan A-1
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 279	$ 283
Long-term debt, weighted average interest rate	6.922%	6.384%
Term loan | Term Loan A-1 | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2%
Term loan | Term Loan B
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 3,928	$ 3,941
Long-term debt, weighted average interest rate	7.172%	6.634%
Term loan | Term Loan B | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2.25%
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
Senior notes | Senior Notes Maturing 2023-2042
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 2,162	3,722
Senior notes | Senior Notes Maturing 2023-2042 | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	4.50%
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	$ 2,411
Long-term debt, weighted average interest rate	6.672%	6.134%
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 2027-2030
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 2,415	$ 1,500
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2030 | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	3.40%
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2030 | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	10.50%
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2029
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 3,940	3,940
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2029 | Minimum
Long-term Debt and Credit Facilities
Stated interest rate	3.625%
Level 3 Financing, Inc. | Senior notes | Senior Notes, Maturing 2027-2029 | Maximum
Long-term Debt and Credit Facilities
Stated interest rate	4.625%
Qwest Corporation | Term loan
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 215	$ 215
Long-term debt, weighted average interest rate	7.422%	6.64%
Qwest Corporation | Term loan | LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2.50%
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	$ 192	$ 192
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	Mar. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2023 (remaining nine months)	$ 115
2024	157
2025	1,665
2026	498
2027	9,386
2028 and thereafter	8,240
Total long-term debt	$ 20,061

Long-Term Debt and Credit Fac_5

Long-Term Debt and Credit Facilities - Schedule of Debt Repayments (Details) - Senior Notes $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Long-term Debt and Credit Facilities
Repayments of debt	$ 1,535
5.625% Senior Notes, Series X, due 2025
Long-term Debt and Credit Facilities
Stated interest rate	5.625%
Repayments of debt	$ 48
7.200% Senior Notes, Series D, due 2025
Long-term Debt and Credit Facilities
Stated interest rate	7.20%
Repayments of debt	$ 21
5.125% Senior Notes due 2026
Long-term Debt and Credit Facilities
Stated interest rate	5.125%
Repayments of debt	$ 291
6.875% Debentures, Series G, due 2028
Long-term Debt and Credit Facilities
Stated interest rate	6.875%
Repayments of debt	$ 52
5.375% Senior Notes due 2029
Long-term Debt and Credit Facilities
Stated interest rate	5.375%
Repayments of debt	$ 275
4.500% Senior Notes due 2029
Long-term Debt and Credit Facilities
Stated interest rate	4.50%
Repayments of debt	$ 556
7.600% Senior Notes, Series P, due 2039
Long-term Debt and Credit Facilities
Stated interest rate	7.60%
Repayments of debt	$ 161
7.650% Senior Notes, Series U, due 2042
Long-term Debt and Credit Facilities
Stated interest rate	7.65%
Repayments of debt	$ 131

Long-Term Debt and Credit Fac_6

Long-Term Debt and Credit Facilities - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Apr. 17, 2023
Long-term Debt and Credit Facilities
Reduction in aggregate principal amount of debt	$ 620
Net gain on early retirement of debt	609	$ 0
Subsequent Event
Long-term Debt and Credit Facilities
Face amount			$ 19
Level 3 Financing, Inc. | Senior Notes | 10.500% Senior Secured Notes due 2030
Long-term Debt and Credit Facilities
Face amount	$ 915
Stated interest rate	10.50%
Level 3 Financing, Inc. | Senior Notes | 10.500% Senior Secured Notes due 2030 | Subsequent Event
Long-term Debt and Credit Facilities
Face amount			$ 9
Stated interest rate			10.50%
Lumen Technologies, Inc. | Senior Notes
Long-term Debt and Credit Facilities
Face amount	$ 1,535
Repurchased face amount	$ 24

Severance (Details)

Severance (Details) - Severance $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Restructuring reserve
Balance at the beginning of the period	$ 11
Accrued to expense	8
Payments, net	(5)
Balance at the end of the period	$ 14

Employee Benefits - Schedule of

Employee Benefits - Schedule of Net Periodic Benefit (Income) Expense (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Pension Plans
Components of net periodic (benefit) expense
Service cost	$ 6	$ 12
Interest cost	68	52
Expected return on plan assets	(71)	(100)
Recognition of prior service credit	(2)	(3)
Recognition of actuarial loss	25	37
Net periodic post-retirement benefit expense	26	(2)
Post-Retirement Benefit Plans
Components of net periodic (benefit) expense
Service cost	1	3
Interest cost	26	15
Recognition of prior service credit	(2)	2
Recognition of actuarial loss	(5)	0
Net periodic post-retirement benefit expense	$ 20	$ 20

Earnings Per Common Share (Deta

Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income (numerator)
Net income	$ 511	$ 599
Net income applicable to common stock for computing basic earnings per common share	511	599
Net income as adjusted for purposes of computing diluted earnings per common share	$ 511	$ 599
Weighted-average number of shares:
Outstanding during period (in shares)	1,003,666	1,027,217
Non-vested restricted stock (in shares)	(22,111)	(18,787)
Weighted average shares outstanding for computing basic earnings per common share (in shares)	981,555	1,008,430
Incremental common shares attributable to dilutive securities:
Shares issuable under convertible securities (in shares)	10	10
Shares issuable under incentive compensation plans (in shares)	718	6,775
Number of shares as adjusted for purposes of computing diluted earnings per common share (in shares)	982,283	1,015,215
Basic earnings per common share (in dollars per share)	$ 0.52	$ 0.59
Diluted earnings per common share (in dollars per share)	$ 0.52	$ 0.59
Number of shares of common stock excluded from the computation of diluted earnings per share (less than) (in shares)	21,200	8,200

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Carrying Amounts (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Fair value disclosure
Loss on equity securities	$ 19
Fair Value, Inputs, Level 1 | Carrying Amount
Fair value disclosure
Equity securities	3	$ 22
Fair Value, Inputs, Level 1 | Fair Value
Fair value disclosure
Equity securities	3	22
Fair Value Inputs, Level 2 | Carrying Amount
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	19,590	20,255
Fair Value Inputs, Level 2 | Fair Value
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	13,439	17,309
Fair Value, Inputs, Level 3 | Carrying Amount
Fair value disclosure
Indemnifications related to the sale of the Latin American business	86	86
Fair Value, Inputs, Level 3 | Fair Value
Fair value disclosure
Indemnifications related to the sale of the Latin American business	$ 86	$ 86

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Investments Held at Net Asset Value (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Fair value disclosure
(Loss) gain on investments	$ (61)	$ 66
Net Asset Value | Fair Value
Fair value disclosure
Investment in limited partnership	$ 24		$ 85

Segment Information - Additiona

Segment Information - Additional Information (Details)	3 Months Ended
	Mar. 31, 2023 segment sales_channel
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
	Mar. 31, 2023	Mar. 31, 2022
Operating revenues by products and services
Segment revenue	$ 3,738	$ 4,676
Cost of services and products	1,817	1,985
Selling, general and administrative	721	800
Total Adjusted EBITDA	1,137	1,914
Operating Segments
Operating revenues by products and services
Segment revenue	3,738	4,676
Operating Segments | Business
Operating revenues by products and services
Segment revenue	2,956	3,401
Cost of services and products	801	812
Selling, general and administrative	290	322
Total segment expense	1,091	1,134
Total Adjusted EBITDA	1,865	2,267
Operating Segments | Mass Markets
Operating revenues by products and services
Segment revenue	782	1,275
Cost of services and products	25	32
Selling, general and administrative	325	395
Total segment expense	350	427
Total Adjusted EBITDA	432	848
Segment Reconciling Items
Operating revenues by products and services
Total Adjusted EBITDA	$ (1,160)	$ (1,201)

Segment Information - Reconcili

Segment Information - Reconciliation (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information [Line Items]
Net income	$ 511	$ 599
Income tax expense	169	202
Other (expense) income, net	40	(70)
Depreciation and amortization	733	808
Total Adjusted EBITDA	1,137	1,914
Segment Reconciling Items
Segment Reporting Information [Line Items]
Income tax expense	169	202
Other (expense) income, net	(290)	282
Depreciation and amortization	733	808
Stock-based compensation	14	23
Total Adjusted EBITDA	$ (1,160)	$ (1,201)

Commitments, Contingencies an_2

Commitments, Contingencies and Other Items (Details) $ in Thousands	1 Months Ended		3 Months Ended
	Jun. 30, 2021 USD ($) lawsuit	Feb. 28, 2017 USD ($) lawsuit	Mar. 31, 2023 USD ($) patent
Loss Contingencies
Estimate of possible loss			$ 86,000
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	Mar. 31, 2023	Dec. 31, 2022
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid expenses	$ 410	$ 319
Materials, supplies and inventory	223	236
Contract assets	18	20
Other	10	5
Total other current assets	879	803
Other current assets, held for sale	70	59
Acquisition Costs
Prepaid Expenses and Other Current Assets [Abstract]
Contract costs	118	123
Fulfillment Costs
Prepaid Expenses and Other Current Assets [Abstract]
Contract costs	$ 100	$ 100

Repurchases of Lumen Common S_2

Repurchases of Lumen Common Stock (Details) - USD ($) shares in Millions	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Equity [Abstract]
Repurchase program, period		2 years
Repurchase program, authorized amount	$ 1,300,000,000	$ 1,500,000,000
Number of shares repurchased	0

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss - AOCI Activity (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 10,437
Other comprehensive income (loss) before reclassifications	18	$ 67
Amounts reclassified from accumulated other comprehensive loss	12	44
Other comprehensive income	30	111
Balance at end of period	10,995	12,282
Defined Benefit Plan | Pension Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(985)	(1,577)
Other comprehensive income (loss) before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive loss	17	26
Other comprehensive income	17	26
Balance at end of period	(968)	(1,551)
Defined Benefit Plan | Post-Retirement Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	308	(164)
Other comprehensive income (loss) before reclassifications	0	0
Amounts reclassified from accumulated other comprehensive loss	(5)	1
Other comprehensive income	(5)	1
Balance at end of period	303	(163)
Foreign Currency Translation Adjustment and Other
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(422)	(400)
Other comprehensive income (loss) before reclassifications	18	67
Amounts reclassified from accumulated other comprehensive loss	0	0
Other comprehensive income	18	67
Balance at end of period	(404)	(333)
Interest Rate Swap
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period		(17)
Other comprehensive income (loss) before reclassifications		0
Amounts reclassified from accumulated other comprehensive loss		17
Other comprehensive income		17
Balance at end of period		0
Accumulated Other Comprehensive Loss
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,099)	(2,158)
Other comprehensive income	30	111
Balance at end of period	$ (1,069)	$ (2,047)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss - Reclassifications (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Reclassifications out of accumulated other comprehensive income loss by component
Interest expense	$ 279	$ 352
Other (expense) income, net	40	(70)
Total before tax	(680)	(801)
Income tax expense	169	202
Net income	(511)	(599)
Decrease (Increase) in Net Income | Interest rate swaps
Reclassifications out of accumulated other comprehensive income loss by component
Interest expense		22
Income tax expense		(5)
Net income		17
Decrease (Increase) in Net Income | Net actuarial loss
Reclassifications out of accumulated other comprehensive income loss by component
Other (expense) income, net	20	37
Decrease (Increase) in Net Income | Prior service cost
Reclassifications out of accumulated other comprehensive income loss by component
Other (expense) income, net	(4)	(1)
Decrease (Increase) in Net Income | Defined benefit plan
Reclassifications out of accumulated other comprehensive income loss by component
Total before tax	16	36
Income tax expense	(4)	(9)
Net income	$ 12	$ 27

Labor Union Contracts (Details)

Labor Union Contracts (Details) - Unionized employees concentration risk	3 Months Ended
	Mar. 31, 2023
Total number of employees
Concentration risk
Concentration risk, percent	20%
Workforce subject to collective bargaining arrangements that expired
Concentration risk
Concentration risk, percent	1%
Workforce subject to collective bargaining arrangements expiring within one year
Concentration risk
Concentration risk, percent	9%

Subsequent Event - Additional I

Subsequent Event - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Apr. 30, 2023	Mar. 31, 2023	Mar. 31, 2022
Subsequent Event [Line Items]
Income taxes paid		$ 96	$ 10
Subsequent Event
Subsequent Event [Line Items]
Income taxes paid	$ 1,000