Frontier Communications Parent (FYBR) 10-Q 3 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares shares in Thousands	6 Months Ended
	Jun. 30, 2018	Jul. 27, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	FRONTIER COMMUNICATIONS CORP
Entity Central Index Key	20,520
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		105,810
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 384	$ 362
Accounts receivable, less allowances of $102 and $69, respectively	751	819
Contract acquisition costs	97
Prepaid expenses	90	78
Income taxes and other current assets	106	64
Total current assets	1,428	1,323
Property, plant and equipment, net	14,282	14,377
Goodwill	7,024	7,024
Other intangibles, net	1,760	2,063
Other assets	236	97
Total assets	24,730	24,884
Current liabilities:
Long-term debt due within one year	1,228	656
Accounts payable	513	564
Advanced billings	265	270
Accrued content costs	88	102
Accrued other taxes	159	156
Accrued interest	387	401
Pension and other postretirement benefits	29	29
Other current liabilities	387	330
Total current liabilities	3,056	2,508
Deferred income taxes	1,219	1,139
Pension and other postretirement benefits	1,571	1,676
Other liabilities	274	317
Long-term debt	16,209	16,970
Equity:
Preferred stock, $0.01 par value (50,000 authorized shares, 11.125%, Series A, 0 and 19,250 shares issued and outstanding at June 30, 2018 and December 31, 2017, respectively)
Common stock, $0.25 par value (175,000 authorized shares, 106,025 and 79,532 issued and 105,810 and 78,441 outstanding, at June 30, 2018 and December 31, 2017, respectively)	27	20
Additional paid-in capital	4,788	5,034
Accumulated deficit	(2,107)	(2,263)
Accumulated other comprehensive loss, net of tax	(296)	(366)
Treasury common stock	(11)	(151)
Total equity	2,401	2,274
Total liabilities and equity	$ 24,730	$ 24,884

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Allowances for accounts receivable, current	$ 102	$ 69
Common stock, par value (in dollars per share)	$ 0.25	$ 0.25
Common stock, shares authorized (in shares)	175,000,000	175,000,000
Common stock, shares issued (in shares)	106,025,000	79,532,000
Common stock, shares outstanding (in shares)	105,810,000	78,441,000
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	50,000,000	50,000,000
Preferred Stock, Dividend Rate, Percentage	11.125%	11.125%
Preferred Stock, Shares Issued	0	19,250,000
Preferred Stock, Shares Outstanding	0	19,250,000

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Consolidated Statements Of Operations [Abstract]
Revenue	$ 2,162	$ 2,304	$ 4,361	$ 4,660
Operating expenses:
Network access expenses	369	408	741	819
Network related expenses	478	477	961	970
Selling, general and administrative expenses	460	531	929	1,073
Depreciation and amortization	486	552	991	1,131
Goodwill impairment		670		670
Acquisition and integration costs		12		14
Restructuring costs and other charges	2	29	6	41
Total operating expenses	1,795	2,679	3,628	4,718
Operating income (loss)	367	(375)	733	(58)
Investment and other income, net	5		13
Pension settlement costs	25	19	25	62
Gain (loss) on extinguishment of debt		(90)	33	(90)
Interest expense	385	388	759	776
Loss before income taxes	(38)	(872)	(5)	(986)
Income tax benefit	(20)	(210)	(7)	(249)
Net income (loss)	(18)	(662)	2	(737)
Less: Dividends on preferred stock	54	53	107	107
Net loss attributable to Frontier common shareholders	$ (72)	$ (715)	$ (105)	$ (844)
Basic net loss per share attributable to Frontier common shareholders	$ (0.92)	$ (9.20)	$ (1.35)	$ (10.88)
Diluted net loss per share attributable to Frontier common shareholders	$ (0.92)	$ (9.21)	$ (1.35)	$ (10.89)
Total weighted average shares outstanding - basic	78,026	77,795	77,685	77,679
Total weighted average shares outstanding - diluted	78,026	77,951	77,685	77,835

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Consolidated Statements Of Comprehensive Income (Loss) [Abstract]
Net income (loss)	$ (18)	$ (662)	$ 2	$ (737)
Other comprehensive income (loss), net of tax	71	(3)	70	58
Comprehensive income (loss)	$ 53	$ (665)	$ 72	$ (679)

Consolidated Statement Of Equit

Consolidated Statement Of Equity - USD ($) shares in Thousands, $ in Millions	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Treasury Common Stock [Member]	Total
Balance at Dec. 31, 2016					$ (387)
Net income							$ (737)
Other comprehensive income (loss), net of tax					58		58
Balance at Jun. 30, 2017					(329)
Balance at Dec. 31, 2017		$ 20	$ 5,034	$ (2,263)	(366)	$ (151)	$ 2,274
Preferred Stock Balance (in shares) at Dec. 31, 2017	19,250
Common Stock Balance (in shares) at Dec. 31, 2017		79,532				(1,091)	78,441
Impact of adoption of ASC 606 at Dec. 31, 2017				154			$ 154
Conversion of preferred stock, shares converted	(19,250)
Conversion of preferred stock, amount issued		$ 7	(7)
Conversion of preferred stock, shares issued		25,529
Stock plans			(132)			$ 140	8
Stock plans (in shares)		964				876
Dividends on preferred stock			(107)				(107)
Net income				2			2
Other comprehensive income (loss), net of tax					70		70
Balance at Jun. 30, 2018		$ 27	$ 4,788	$ (2,107)	$ (296)	$ (11)	$ 2,401
Common Stock Balance (in shares) at Jun. 30, 2018		106,025				(215)	105,810

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows provided from (used by) operating activities:
Net income (loss)	$ 2	$ (737)
Adjustments to reconcile net income (loss) to net cash provided from (used by) operating activities:
Depreciation and amortization	991	1,131
(Gain) loss on extinguishment of debt	(33)	90
Pension settlement costs	25	62
Stock-based compensation expense	9	6
Amortization of deferred financing costs	17	17
Other adjustments	(20)	(4)
Deferred income taxes	(9)	(254)
Goodwill impairment		670
Change in accounts receivable	37	151
Change in accounts payable and other liabilities	(72)	(253)
Change in prepaid expenses, income taxes and other current assets	(24)	(50)
Net cash provided from operating activities	923	829
Cash flows provided from (used by) investing activities:
Capital expenditures - Business operations	(618)	(578)
Capital expenditures - Integration activities		(5)
Proceeds on sale of assets	11	94
Other	(10)	5
Net cash used by investing activities	(617)	(484)
Cash flows provided from (used by) financing activities:
Proceeds from long-term debt borrowings	1,600	1,500
Long-term debt payments	(1,714)	(1,576)
Financing costs paid	(39)	(15)
Premium paid to retire debt	(17)	(80)
Dividends paid on common stock		(172)
Dividends paid on preferred stock	(53)	(107)
Capital lease obligation payments	(17)	(25)
Other	(8)	(5)
Net cash used by financing activities	(248)	(480)
Increase (decrease) in cash, cash equivalents, and restricted cash	58	(135)
Cash, cash equivalents, and restricted cash at January 1,	376	522
Cash, cash equivalents, and restricted cash at June 30,	434	387
Cash paid (received) during the period for:
Interest	716	797
Income tax payments (refunds), net	$ 5	$ (3)

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2018
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	(1) Summary of Significant Accounting Policies :  a) Basis of Presentation and Use of Estimates : Frontier Communications Corporation and its subsidiaries are referred to as “we,” “us,” “our,” “Frontier,” or the “Company” in this report. Our interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2017. Certain reclassifications of amounts previously reported have been made to conform to the current presentation. All significant intercompany balances and transactions have been eliminated in consolidation. These interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary, in the opinion of Frontier’s management, to present fairly the results for the interim periods shown. Revenues, net loss and cash flows for any interim periods are not necessarily indicative of results that may be expected for the full year. For our interim financial statements as of and for the period ended June 30, 2018, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-Q with the Securities and Exchange Commission (SEC).  The preparation of our interim financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the allowance for doubtful accounts, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, business combinations, and pension and other postretirement benefits, among others.  We operate in one reportable segment. Frontier provides both regulated and unregulated voice, data and video services to consumer, commercial and wholesale customers and is typically the incumbent voice services provider in its service areas.  On July 10, 2017, we effected a one for fifteen reverse stock split of our common stock. The reverse stock split reduced the number of common shares issued (which includes outstanding shares and treasury shares) from approximately 1,193 million shares to 80 million shares, and reduced shares outstanding from approximately 1,178 million shares to 79 million shares. In addition, and at the same time, the total number of shares of common stock that Frontier is authorized to issue changed from 1.75 billion shares to 175 million shares. There was no change in the par value of the common stock, and no fractional shares were issued. All share and per share amounts in the financial statements and footnotes have been retroactively adjusted for all periods presented to give effect to the reverse stock split. As a result of our reverse stock split the conversion rates of our Series A Preferred Stock were proportionately adjusted. See Note 3 for additional details.  b) Accounting Changes: Except for the changes discussed below, Frontier has consistently applied the accounting policies to all periods presented in these unaudited consolidated financial statements.  Effective January 1, 2018, we adopted Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2014-09, “Revenue from Contracts with Customers,” as modified (ASC 606). Frontier applied ASC 606 using the modified retrospective method – i.e., by recognizing the cumulative effect of initially applying ASC 606 as an adjustment to the opening balance of equity at January 1, 2018. The historical periods have not been adjusted and continue to be reported under ASC 605 “Revenue Recognition.” See Note 3 for additional details.  The table below summarizes the impact of the adoption of ASC 606 on revenue, operating expenses, and operating income for the three and six months ended June 30, 2018:        For the three months ended June 30, 2018  Amounts without  Adjustments Adoption of  ($ in millions) As Reported for ASC 606 ASC 606   Revenue $ 2,162 $ (2) $ 2,160  Operating expenses 1,795 6 1,801  Operating income $ 367 $ (8) $ 359    For the six months ended June 30, 2018  Amounts without  Adjustments Adoption of  ($ in millions) As Reported for ASC 606 ASC 606   Revenue $ 4,361 $ (8) $ 4,353  Operating expenses 3,628 7 3,635  Operating income $ 733 $ (15) $ 718   c) Revenue Recognition : Revenue for Voice services, Data & Internet services, Video services, Switched and non-switched access services will be recognized as the service is provided. Services that are billed in advance include monthly recurring network access services (including data services), special access services, and monthly recurring voice, video, and related charges. The unearned portion of these fees is initially deferred as a component of “Advanced billings” on our consolidated balance sheet and recognized as revenue over the period that the services are provided. Services that are billed in arrears include non-recurring network access services (including data services), switched access services, and non-recurring voice and video services. The earned but unbilled portion of these fees is recognized as revenue in our consolidated statements of operations and accrued in “Accounts receivable” on our consolidated balance sheet in the period that services are provided. Excise taxes are recognized as a liability when billed.  Frontier collects various taxes from its customers and subsequently remits these taxes to governmental authorities. Substantially all of these taxes are recorded through the consolidated balance sheet and presented on a net basis in our consolidated statements of operations. We also collect Universal Service Fund (USF) surcharges from customers (primarily federal USF), $53 million and $55 million, and $110 million and $108 million for the three and six months ended June 30, 2018 and 2017, respectively, and video franchise fees of $12 million and $13 million, and $24 million and $27 million for the three and six months ended June 30, 2018 and 2017, respectively, that we have recorded on a gross basis in our consolidated statements of operations and included within “Revenue” and “Network related expenses.  In 2015, we accepted the FCC’s Connect America Fund (CAF) Phase II offer of support, which is a successor to and augments the USF frozen high cost support that we had been receiving pursuant to a 2011 FCC order. Upon completion of the 2016 acquisition of properties in California, Texas, and Florida with Verizon (CTF Acquisition), Frontier assumed the CAF Phase II support and related obligations that Verizon had previously accepted with regard to California and Texas. We are recognizing these subsidies into revenue on a straight-line basis.  For additional information about our revenue policies and other required disclosures in accordance with ASC 606, refer to Note 3.  d) Cash Equivalents : We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash of $50 million is included within “Income taxes and other current assets” on our consolidated balance sheet as of June 30, 2018. This amount represents funds held as collateral by a bank against letters of credit issued predominately to insurance carriers.  e) Goodwill and Other Intangibles: Goodwill represents the excess of purchase price over the fair value of identifiable tangible and intangible net assets acquired in a business combination. We have undertaken studies to determine the fair values of assets and liabilities acquired as well as to allocate the purchase price to assets and liabilities, including property, plant and equipment, goodwill and other identifiable intangibles. We examine the carrying value of our goodwill and trade name annually as of December 31, or more frequently as circumstances warrant, to determine whether there are any impairment losses. We test for goodwill impairment at the “operating segment” level, as that term is defined in GAAP.  We determined that we have one operating segment based on a number of factors that our management uses to evaluate and run our business operations, including similarities of customers, products and technology. We tested goodwill for impairment as of June 30, 2018 as a result of the continued decline in share price of our common stock since December 31, 2017, the date of our last goodwill impairment test. There was no indication of impairment as a result of our testing. Changes in the assumptions or estimates used in our impairment analyses, such as a reduction in profitability and/or cash flows, could result in a non-cash goodwill and indefinite-lived intangible asset impairment charge and materially affect our operating results. Decrease in the assumptions for either of our EBITDA (defined as operating income, net of acquisition and integration costs, pension and OPEB expense, stock based compensation expense, and restructuring costs and other charges, plus depreciation and amortization) or EBITDA multiple could result in an impairment. Further declines in our stock price could also indicate impairment.  Frontier amortizes finite-lived intangible assets over their estimated useful lives on the accelerated method of sum of the years digits. We review such intangible assets at least annually as of December 31 to assess whether any potential impairment exists and whether factors exist that would necessitate a change in useful life and a different amortization period. 

Recent Accounting Literature

Recent Accounting Literature	6 Months Ended
	Jun. 30, 2018
Recent Accounting Literature [Abstract]
Recent Accounting Literature	 (2) Recent Accounting Literature :  Recently Adopted Accounting Pronouncements  Revenue Recognition In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, “ Revenue from Contracts with Customers .” This standard, along with its related amendments, requires companies to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which they expect to be entitled in exchange for those goods o r services. Frontier adopted the standard during the first quarter of 2018, using the modified retrospective method – i.e., by recognizing the cumulative effect of initially applying Accounting Standards Codification Topic (ASC) 606 as an adjustment to the opening balance of shareholders’ equity at January 1, 2018. The comparative information for historical periods has not been adjusted and continues to be reported under ASC 605. See Note 3 for additional details and disclosures.  Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost Effective January 1, 2018, we adopted FASB ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost . ” This standard was established to improve the presentation of net periodic pension cost and net periodic postretirement benefit cost by requiring that an employer disaggregate the service cost component of periodic benefit cost from the other components of net benefit cost. The amendments in the update also provide explicit guidance on how to present the service cost component and other components of net benefit cost in the income statement and allow only the service cost components of net benefit cost to be eligible for capitalization. For adoption, Frontier retrospectively applied changes to our presentation of pension settlement costs and certain other benefit costs.   The following table summarizes the impacts of adopting ASU No. 2017-07.      For the three months ended June 30, 2017  Impact of Adoption  ($ in millions) As Reported of ASU 2017-07 As Restated  Operating expenses:  Network related expenses $ 477 $ - $ 477  Selling, general and administrative expenses $ 531 $ - $ 531  Pension settlement costs $ 19 $ (19) $ -   Non-operating income/expenses:  Investment and other income, net $ - $ - $ -  Pension settlement costs $ - $ 19 $ 19    For the six months ended June 30, 2017  Impact of Adoption  ($ in millions) As Reported of ASU 2017-07 As Restated  Operating expenses:  Network related expenses $ 971 $ (1) $ 970  Selling, general and administrative expenses $ 1,075 $ (2) $ 1,073  Pension settlement costs $ 62 $ (62) $ -   Non-operating income/expenses:  Investment and other income, net $ 3 $ (3) $ -  Pension settlement costs $ - $ 62 $ 62   Recent Accounting Pronouncements Not Yet Adopted  Leases In February 2016, the FASB issued ASU No. 2016 – 02, “Leases (Topic 842).” This standard establishes the principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. Upon implementation, l essees will need to recognize almost all leases on their balance sheet as a right-of-use asset and a lease liability. It will be critical to identify leases embedded in a contract to avoid misstating the lessee’s balance sheet. For income statement purposes, the FASB retained a dual model, requiring leases to be classified as either operating or finance. Classification will be based on criteria that are largely similar to those applied in current lease accounting, but without explicit bright lines. Lessor accounting is similar to the current model but updated to align with certain changes to the lessee model and the new revenue recognition standard. Existing sale-leaseback guidance, including guidance for real estate, is replaced with a new model applicable to both lessees and lessors. The new guidance is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years using modified retrospective application . Early application is permitted . Frontier is in the initial stages of evaluating the potential impact this new standard , along with its related amendments, may have on the consolidated financial statements.  Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income In February 2018, FASB issued ASU 2018-02, which allows for the reclassification of certain income tax effects related to the Tax Cuts and Jobs Act (the “Tax Act”) between “Accumulated other comprehensive income” and “Retained earnings.” This ASU relates to the requirement that adjustments to deferred tax liabilities and assets related to a change in tax laws or rates to be included in “Income from continuing operations,” even in situations where the related items were originally recognized in “Other comprehensive income” (rather than in “Income from continuing operations”). The amendments in this ASU are effective for all entities for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years, with early adoption permitted. Adoption of this ASU is to be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the tax laws or rates were recognized. We are still evaluating certain aspects of this ASU as well as the related impacts it may have on our financial statemen ts.

ASC 606 Adoption And Revenue Re

ASC 606 Adoption And Revenue Recognition	6 Months Ended
	Jun. 30, 2018
ASC 606 Adoption And Revenue Recognition [Abstract]
ASC 606 Adoption And Revenue Recognition	(3) ASC 606 Adoption and Revenue Recognition :  Frontier applied ASC 606 using the modified retrospective method – i.e., by recognizing the cumulative effect of initially applying ASC 606 as an adjustment to the opening balance of equity at January 1, 2018. The historical periods have not been adjusted and continue to be reported under ASC 605 “Revenue Recognition.”  The following table includes information for the transition adjustment recorded as of January 1, 2018 to record the cumulative impact of adoption of ASC 606 for prior periods.      (Unaudited)  As Reported ASC 606 Adjusted  ($ in millions) December 31, 2017 Transition Adjustment January 1, 2018  Assets  Accounts receivable, net $ 819 $ (32) $ 787  Contract acquisition costs $ - $ 87 $ 87  Other current assets $ 64 $ 4 $ 68  Property, plant and equipment, net $ 14,377 $ 15 $ 14,392  Other assets $ 97 $ 127 $ 224   Liabilities and Equity  Other current liabilities $ 330 $ 5 $ 335  Other liabilities $ 317 $ (9) $ 308  Deferred income taxes $ 1,139 $ 51 $ 1,190  Accumulated deficit $ (2,263) $ 154 $ (2,109)   The details of the significant changes are set out below.  Bundled Service and Allocation of Discounts When customers purchase more than one service, the revenue allocable to each service under ASC 606 is determined based upon the relative stand-alone selling price of each service received. While this change results in different allocations to each of the services, it does not change total customer revenue. We frequently offer service discounts as an incentive to customers. Service discounts reduce the total transaction price allocated to the performance obligations that are satisfied over the term of the customer contract. We may also offer incentives which are considered cash equivalents (e.g. Visa gift cards) that similarly result in a reduction of the total transaction price as well as lower revenue over the term of the contract. A contract asset is often created during the beginning of the contract term when the term of the incentive is shorter than the contract term. These contract assets are realized over the term of the contract as our performance obligations are satisfied and customer consideration is received.  Customer Incentives In the process of acquiring and/or retaining customers, we may issue a variety of incentives aside from service discounts or cash equivalent incentives. Those incentives that have stand-alone value (e.g gift cards not considered cash equivalents or free goods/services) are considered a separate performance obligation under ASC606. As a result, while these incentives are free to the customer, a portion of the consideration received from the customer over the contract term is ascribed to them based upon their relative stand-alone selling price. The revenue, reflected in “Other revenue” and costs, reflected in “Network access expense”, for these incentives are recognized when they are delivered to the customer and the performance obligation is satisfied. Similar to discounts, these types of incentives generally result in the creation of a contract asset during the beginning of the contract term. As part of the above transition adjustment, $40 million and $37 million of Short-term and Long-term contract assets were recorded, respectively. As of June 30, 2018, we have included $42 million of Short-term contract assets in Other current assets and $41 million of Long-term contract assets in Other assets on our consolidated balance sheet.  Upfront Fees All non-refundable upfront fees provide our customers with a material right to renew and therefore must be deferred and amortized into revenue over the expected period for which related services are provided. With upfront fees assessed at the beginning of a contract, a contract liability is often created, which is reduced over the term of the contract as the performance obligations are satisfied. As part of the transition adjustment above, $13 million and $9 million of Short-term and Long-term contract liabilities were recorded, respectively, for carrier upfront fees. As of June 30, 2018, we have included $13 million of Short-term contract liabilities in Other current liabilities and $9 million of Long-term contract liabilities in Other liabilities on our consolidated balance sheet related to carrier upfront fees .  Contract Acquisition Costs Under ASC 606, certain costs to acquire customers must be deferred and amortized over the related contract period or expected customer life (average of 3.8 years). For Frontier, this includes certain commissions paid to acquire new customers. Beginning January 1, 2018, commissions attributable to new customer contracts are being deferred and amortized into expense. Historically these acquisition costs were expensed as incurred. Frontier expects that the incremental commissions paid as a result of acquiring customers are recoverable and therefore, as part of the transition adjustment above, short-term acquisition costs of $ 87 million and long-term contract acquisition costs of $ 117 million were deferre d. For the six months ended June 30, 2018, Frontier deferred $72 million of costs and amortized deferred costs of $53 million to Selling, general and administrative expens e. As of June 30, 2018, we have recorded short-term contract acquisition costs of $97 million and included $126 million of long-term contract acquisition costs in Other assets on our consolidated balance sheet.  Reserves and Disputes For carrier disputes, Frontier previously recorded a reserve as a reduction of commercial revenue on a case by case basis once the carrier claim was validated by Frontier. Under ASC 606, credits issued for disputes are variable consideration and an estimate for the credits to be issued is now being recorded at the time of customer billing and the related contract liability is reflected in our Allowance for doubtful accounts (see Note 4). Other than the transition adjustment, there was no impact to our operating results for the six months ended June 30, 2018 related to this change.  Switched Access Under ASC 606, switched access revenue, which has been historically reflected in Other regulatory revenue, is considered revenue from a customer; therefore, will be reflected in commercial customer revenue on a prospective basis.  Contributions in Aid of Construction (CIAC) It is customary for us to charge customers for certain construction activities requested by them. Historically, these amounts were reflected as offsets to the costs of construction and were recorded net in pro perty, plant and equipment accounts. Under ASC 606, certain CIAC amounts will now be recognized as other customer revenue. For the six months ended June 30 , 2018, we recognized $16 million in Revenue for performance obligations that were satisfied during the period.  USF Fees Universal Service Fund Fees assessed to our customers were previously reflected in regulatory revenue. Under ASC 606, these amounts are being included in contract value and allocated to the services which have been delivered based on relative stand-alone selling price of each service.  The following table summarize s the impacts of adopting ASC 606 on Frontier’s consolidated balance sheet as of June 30 , 2018.    June 30, 2018  Impact of Amounts Excluding  ($ in millions) As Reported Adoption of ASC 606 Adoption of ASC 606  Assets  Accounts receivable, net $ 751 $ 35 $ 786  Contract acquisition costs $ 97 $ (97) $ -  Prepaid expenses $ 90 $ 6 $ 96  Other current assets $ 106 $ (2) $ 104  Property, plant and equipment, net $ 14,282 $ (39) $ 14,243  Other assets $ 236 $ (137) $ 99   Liabilities and Equity  Other current liabilities $ 387 $ (12) $ 375  Other liabilities $ 274 $ 5 $ 279  Deferred income taxes $ 1,219 $ (54) $ 1,165  Accumulated deficit $ (2,107) $ (173) $ (2,280)  The following tables summarize the impacts of adopting ASC 606 on Frontier’s statement of operations for the three and six months ended June 30, 2018.     For the three months ended June 30, 2018  Impact of Amounts Excluding  As Reported Adoption of ASC 606 Adoption of ASC 606  ($ in millions)  Revenue $ 2,162 $ (2) $ 2,160   Operating expenses:  Network access expenses 369 (3) 366  Network related expenses 478 - 478  Selling, general and administrative expenses 460 9 469  Other operating expenses 488 - 488  Total operating expenses 1,795 6 1,801   Operating income $ 367 $ (8) $ 359   For the six months ended June 30, 2018  Impact of Amounts Excluding  As Reported Adoption of ASC 606 Adoption of ASC 606  ($ in millions)  Revenue $ 4,361 $ (8) $ 4,353   Operating expenses:  Network access expenses 741 (6) 735  Network related expenses 961 - 961  Selling, general and administrative expenses 929 13 942  Other operating expenses 997 - 997  Total operating expenses 3,628 7 3,635   Operating income $ 733 $ (15) $ 718    The impact of adoption of ASC 606 on net income, basic and diluted net loss per share, consolidated statement of comprehensive income, and the consolidated statement of cash flows were not material for the three and six months ended June 30, 2018.  We categorize our products, services and other revenues into the following categories: Data and I nternet services include broadband services for residential and business customers. We provide data transmission services to high volume business customers and other carriers with dedicated high capacity circuits (“nonswitched access”) including services to wireless providers (“wireless backhaul”);  Voice services include traditional local and long distance wireline services, Voice over Internet Protocol (VoIP) services, as well as a number of unified messaging services offered to our residential and business customers. Voice services also include the long distance voice origination and termination services that we provide to our business customers and other carriers;  Video services include revenues generated from services provided directly to residential customers through the FiOS ® and Vantage video brands, and through DISH ® satellite TV services;  Other customer revenue includes switched access revenue , sales of customer premise equipment to our business customers , rents collected for collocation services, and revenue from other services and fees . Switched a ccess revenue includes revenues derived from allowing other carriers to use our network to originate and/or terminate their local and long distance voice traffic (“switched access”). These services are primarily billed on a minutes-of-use basis applying tariffed rates filed with the FCC or state agencies; and  Subsidy and other regulatory revenue includes revenues generated from cost subsidies from state and federal authorities, including the Connect America Fund Phase II.  Th e following table s provide a summary of revenues, by category. Because of limited comparability for historical p eriods, we have reflected the current period under both an ASC 606 basis as well as the historical ASC 605 basis.      For the three months ended June 30,  2018   Impact Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017   Data and Internet services $ 973 $ (25) $ 948 $ 974  Voice services 682 (34) 648 724  Video services 270 27 297 329  Other 140 (54) 86 79  Revenue from contracts  with customers 2,065 (86) 1,979 2,106  Subsidy and other regulatory revenue 97 84 181 198  Total revenue $ 2,162 $ (2) $ 2,160 $ 2,304    For the three months ended June 30,  2018   Impact of Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017    Consumer $ 1,095 $ (27) $ 1,068 $ 1,124  Commercial 970 (59) 911 982  Revenue from contracts  with customers 2,065 (86) 1,979 2,106  Subsidy and other regulatory revenue 97 84 181 198  Total revenue $ 2,162 $ (2) $ 2,160 $ 2,304       For the six months ended June 30,  2018   Impact Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017   Data and Internet services $ 1,958 $ (68) $ 1,890 $ 1,967  Voice services 1,384 (66) 1,318 1,475  Video services 550 56 606 676  Other 275 (104) 171 147  Revenue from contracts  with customers 4,167 (182) 3,985 4,265  Subsidy and other regulatory revenue 194 174 368 395  Total revenue $ 4,361 $ (8) $ 4,353 $ 4,660      For the six months ended June 30,  2018   Impact of Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017    Consumer $ 2,223 $ (66) $ 2,157 $ 2,288  Commercial 1,944 (116) 1,828 1,977  Revenue from contracts  with customers 4,167 (182) 3,985 4,265  Subsidy and other regulatory revenue 194 174 368 395  Total revenue $ 4,361 $ (8) $ 4,353 $ 4,660   Frontier satisfies its obligation s to customer s by transferring goods and services in exchange for consideration received from the customer. The timing of Frontier’s satisfaction of the performance obligation often differs from the timing of the customer’s payment, which results in the recognition of a contract asset or a contract liability. Frontier recognizes a contract asset or liability when the Company transfers goods or services to a customer and bills an amount which differs from the revenue allocated to the related performance obligations.  The opening and closing balances of Frontier’s contract asset, contract liability , receivables , and advanced billings balances for the six months ended June 30, 2018 are as follows:      Contract Contract  ($ in millions) Assets Liabilities   Balance January 1, 2018 $ 77 (1) $ (60) (2)  Revenue recognized included  in opening contract balance (21) 64  Cash received, excluding amounts  recognized as revenue - (86)  Credits granted, excluding amounts  recognized as revenue 27 -  Other - 6  Balance June 30, 2018 $ 83 (1) $ (76) (2)    (1) Includes $42 million and $40 million in other current assets and $41 million and $37 million in other assets as of June 30, 2018 and January 1, 2018, respectively.  (2) Includes $51 million and $41 million in other current liabilities and $25 million and $19 million in other liabilities as of June 30, 2018 and January 1, 2018, respectively.  Short-term contract assets, Long-term contract assets, Short-term contract liabilities, and Long-term contract liabilities are included in other current assets, other assets, other current liabilities, and other liabilities, respectively, on our consolidated balance sheet.   The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period.     ($ in millions) Revenue from contracts with customers  2018 (remaining six months) $ 2,197  2019 2,396  2020 878  2021 367  2022 224  Thereafter 274  Total $ 6,336  

Accounts Receivable

Accounts Receivable	6 Months Ended
	Jun. 30, 2018
Accounts Receivable [Abstract]
Accounts Receivable	(4) Accounts Receivable :  The components of accounts receivable, net are as follows :      ($ in millions) June 30, 2018 December 31, 2017   Retail and wholesale $ 765 $ 801  Other 88 87  Less: Allowance for doubtful accounts (102) (69)  Accounts receivable, net $ 751 $ 819  We maintain an allowance for doubtful accounts based on our estimate of our ability to collect accounts receivable. A transition adjustment of $32 million was recorded for the impact of ASC 606 to the Allowance for doubtful accounts as of January 1, 2018 to reflect the cumulative impact of this change on prior periods.  Bad debt expense, which is recorded as a reduction to revenue , is as follows :      For the three months ended June 30, For the six months ended June 30,  ($ in millions) 2018 2017 2018 2017   Bad debt expense $ 22 $ 25 $ 41 $ 57  

Property, Plant And Equipment

Property, Plant And Equipment	6 Months Ended
	Jun. 30, 2018
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	( 5) Property, Plant and Equipment :  Property, plant and equipment, net is as follows :      ($ in millions) June 30, 2018 December 31, 2017   Property, plant and equipment $ 27,085 $ 26,496  Less: Accumulated depreciation (12,803) (12,119)  Property, plant and equipment, net $ 14,282 $ 14,377  In 2018, we sold certain properties subject to leaseback, generating $11 million in net proceeds. For these properties, we have deferred $9 million in related gains that will be amortized over the related lease terms of two years.  For the six months ended June 30, 2018, amortization of deferred gains for properties sold in 2017 and 2018 totaled $18 million, which are included in “Selling, general and administrative expenses” on our consolidated statement of operations. We have a remaining deferred gain balance of $35 million , which is included in “Other current liabilities .”  Depreciation expense is principally based on the composite group method. Depreciation expense was as follows :     For the three months ended June 30, For the six months ended June 30,  ($ in millions) 2018 2017 2018 2017   Depreciation expense $ 343 $ 379 $ 688 $ 755   We adopted new estimated remaining useful lives for certain plant assets as of October 1, 201 7 , as a result of an annual independent study of the estimated remaining useful lives of our plant assets, with an insignificant impact to depreciation expense.

Goodwill And Other Intangibles

Goodwill And Other Intangibles	6 Months Ended
	Jun. 30, 2018
Goodwill And Other Intangibles [Abstract]
Goodwill And Other Intangibles	(6) Goodwill and Other Intangibles :  We are required to perform impairment tests related to our goodwill annually, which we perform as of December 31, or sooner if an indicator of impairment occurs. Accumulated goodwill impairment charges were $2,788 million as of June 30, 2018 and December 31, 2017.  The components of other intangibles are as follows :     June 30, 2018 December 31, 2017  Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying  ($ in millions) Amount Amortization Amount Amount Amortization Amount   Other Intangibles:  Customer base $ 5,188 $ (3,590) $ 1,598 $ 5,188 $ (3,294) $ 1,894  Trade name 122 - 122 122 - 122  Royalty agreement 72 (32) 40 72 (25) 47  Total other intangibles $ 5,382 $ (3,622) $ 1,760 $ 5,382 $ (3,319) $ 2,063   Amortization expense was as follows :      For the three months ended June 30, For the six months ended June 30,  ($ in millions) 2018 2017 2018 2017   Amortization expense $ 143 $ 173 $ 303 $ 376   Amortization expense primarily represents the amortization of our customer base acquired as a result of our acquisitions in 2010, 2014, and 2016 with each based on a useful life of 8 to 12 years on an accelerated method .

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	6 Months Ended
	Jun. 30, 2018
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	(7) Fair Value of Financial Instruments :  The following table summarizes the carrying amounts and estimated fair values for long-term debt at June 30 , 201 8 and December 31, 201 7 . For the other financial instruments including cash, accounts receivable, restricted cash, long-term debt due within one year, accounts payable and other current liabilities, the carrying amounts approximate fair value due to the relatively short maturities of those instruments.  The fair value of our long-term debt is estimated based upon quoted market prices at the reporting date for those financial instruments.      June 30, 2018 December 31, 2017   ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value   Long-term debt $ 16,209 $ 13,883 $ 16,970 $ 13,994 

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2018
Long-Term Debt [Abstract]
Long-Term Debt	 (8) Long-Term Debt :  The activity in our long-term debt from January 1, 201 8 through June 30, 2018 is summarized as follows:       For the six months ended June 30, 2018   ($ in millions) January 1, 2018 Payments and Retirements New Borrowings June 30, 2018 Interest Rate at June 30, 2018*   Secured debt issued by Frontier $ 3,511 $ (82) $ 1,600 $ 5,029 7.03%  Unsecured debt issued by Frontier 13,495 (1,699) - 11,796 9.51%  Secured debt issued by subsidiaries 107 (1) - 106 8.35%  Unsecured debt issued by subsidiaries 750 - - 750 6.90%  Total debt $ 17,863 $ (1,782) $ 1,600 $ 17,681 8.69%   Less: Debt Issuance Costs (183) (192)  Less: Debt Premium/(Discount) (54) (52)  Less: Current Portion (656) (1,228)  $ 16,970 $ 16,209     * Interest rate includes amortization of debt issuance costs and debt premiums or discounts. The interest rates at June 30 , 2018 represent a weighted average of multiple issuances.  Additional information regarding our long-term debt as of June 30, 2018 and December 31, 2017 is as follows:      June 30, 2018 December 31, 2017   Principal Interest Principal Interest  ($ in millions) Outstanding Rate Outstanding Rate   Secured debt issued by Frontier  Term loan due 10/24/2019 (1) $ 228 8.375% (Variable) $ 245 5.445% (Variable)  Term loan due 3/31/2021 (2) 1,442 4.850% (Variable) 1,483 4.320% (Variable)  Term loan due 10/12/2021 (3) 260 8.375% (Variable) 276 5.445% (Variable)  Term loan due 6/15/2024 (4) 1,485 5.850% (Variable) 1,492 5.320% (Variable)  Second lien notes due 4/1/2026 1,600 8.500% -  IDRB due 5/1/2030 13 6.200% 13 6.200%  Equipment financings 1 0.000% 2 0.000%  Total secured debt issued by Frontier 5,029 3,511   Unsecured debt issued by Frontier  Senior notes due 10/1/2018 443 8.125% 491 8.125%  Senior notes due 3/15/2019 404 7.125% 404 7.125%  Senior notes due 4/15/2020 172 8.500% 619 8.500%  Senior notes due 9/15/2020 55 8.875% 303 8.875%  Senior notes due 7/1/2021 89 9.250% 490 9.250%  Senior notes due 9/15/2021 220 6.250% 775 6.250%  Senior notes due 4/15/2022 500 8.750% 500 8.750%  Senior notes due 9/15/2022 2,188 10.500% 2,188 10.500%  Senior notes due 1/15/2023 850 7.125% 850 7.125%  Senior notes due 4/15/2024 750 7.625% 750 7.625%  Senior notes due 1/15/2025 775 6.875% 775 6.875%  Senior notes due 9/15/2025 3,600 11.000% 3,600 11.000%  Debentures due 11/1/2025 138 7.000% 138 7.000%  Debentures due 8/15/2026 2 6.800% 2 6.800%  Senior notes due 1/15/2027 346 7.875% 346 7.875%  Senior notes due 8/15/2031 945 9.000% 945 9.000%  Debentures due 10/1/2034 1 7.680% 1 7.680%  Debentures due 7/1/2035 125 7.450% 125 7.450%  Debentures due 10/1/2046 193 7.050% 193 7.050%  Total unsecured debt issued by Frontier 11,796 13,495   Secured debt issued by subsidiaries  Debentures due 11/15/2031 100 8.500% 100 8.500%  RUS loan contracts due 1/3/2028 6 6.152% 7 6.152%  Total secured debt issued by subsidiaries 106 107   Unsecured debt issued by subsidiaries  Debentures due 5/15/2027 200 6.750% 200 6.750%  Debentures due 2/1/2028 300 6.860% 300 6.860%  Debentures due 2/15/2028 200 6.730% 200 6.730%  Debentures due 10/15/2029 50 8.400% 50 8.400%  Total unsecured debt issued by subsidiaries 750 750   Total debt $ 17,681 8.7% (5) $ 17,863 8.1% (5)  (1) Represents borrowings under the 2014 CoBank Credit Agreement, as defined below. (2) Represents borrowings under the JPM Credit Agreement Term Loan A, as defined below. (3) Represents borrowings under the 2016 CoBank Credit Agreement, as defined below. (4) Represents borrowings under the JPM Credit Agreement Term Loan B, as defined below. (5) Interest rate represents a weighted average of the stated interest rates of multiple issuances .  Term Loans and Credit Facilities :  JP Morgan Credit Facilities On February 27, 2017, Frontier entered into a first amended and restated credit agreement with JPMorgan Chase Bank, N.A., as administrative agent, and the lenders party thereto, pursuant to which Frontier combined its revolving credit agreement, dated as of June 2, 2014, and its term loan credit agreement, dated as of August 12, 2015. Under the JPM Credit Agreement, as further amended on June 15, 2017 by Increase Joinder No.1 and on July 3, 2018 by Increase Joinder No. 2 (as so amended, the JPM Credit Agreement), Frontier has a $1,625 million senior secured term loan A facility (the Term Loan A) maturing on March 31, 2021 , an $850 million undrawn secured revolving credit facility maturing on February 27, 2022 (the Revolver), and a $1,740 million senior secured term loan B facility (the Term Loan B) maturing on June 15, 2024 . The maturities of the Term Loan A, the Revolver, and the Term Loan B, in each case if still outstanding, will be accelerated in the following circumstances: (i) if, 91 days before the maturity date of any series of Senior Notes maturing in 2020, 2023 and 2024, more than $500 million in principal amount remains outstanding on such series; or (ii) if, 91 days before the maturity date of the first series of Senior Notes maturing in 2021 or 2022, more than $500 million in principal amount remains outstanding, in the aggregate, on the two series of Senior Notes maturing in such year.  On January 25, 2018 Frontier amended the JPM Credit Agreement to, among other things, expand the security package to include the interests of certain subsidiaries previously not pledged and replace the net leverage ratio maintenance test with a first lien net leverage ratio maintenance test .  The determination of interest rates for each of the facilities under the JPM Credit Agreement is based on margins over the Base Rate (as defined in the JPM Credit Agreement) or over LIBOR, at the election of Frontier. Interest rate margins on the Term Loan A and Revolver (ranging from 0.75% to 1.75% for Base Rate borrowings and 1.75% to 2.75% for LIBOR borrowings) are subject to adjustment based on Frontier’s Total Leverage Ratio (as defined in the JPM Credit Agreement). The interest rate on the Term Loan A as of June 30, 2018 was LIBOR plus 2.75% . Interest rate margins on the Term Loan B ( 2.75% for Base Rate borrowings and 3.75% for LIBOR borrowings) are not subject to adjustment. The security package under the JPM Credit Agreement includes pledges of the equity interests in certain Frontier subsidiaries and guaranties by certain Frontier subsidiaries. As of June 30, 2018, the company had no borrowings outstanding under the revolver (with letters of credit issued under the revolver totaling $62 million).  CoBank Credit Facilities As of June 30, 2018, Frontier had two senior secured credit agreements with CoBank, ACB, as administrative agent, lead arranger and a lender, and the other lenders party thereto: (i) a $350 million senior term loan facility drawn in 2014 (the 2014 CoBank Credit Agreement), and (ii) a $315 million senior term loan facility drawn in October 2016 (the 2016 CoBank Credit Agreement), which matures on October 12, 2021 . We refer to the 2014 CoBank Credit Agreement and the 2016 CoBank Credit Agreement collectively as the CoBank Credit Agreements.  On March 29, 2017, Frontier amended the CoBank Credit Agreements to provide for increases in the maximum Leverage Ratio and expansion of the security package identical to those contained in the JPM Credit Agreement. On January 25, 2018 Frontier amended the CoBank Credit Agreements to, among other things, expand the security package to include the interests of certain subsidiaries previously not pledged and replace the net leverage ratio maintenance test with a first lien net leverage ratio maintenance test.  Borrowings under each of the CoBank Credit Agreements bear interest based on the margins over the Base Rate (as defined in the applicable CoBank Credit Agreement) or over LIBOR, at the election of Frontier. I nterest rate margins under each of these facilities will range from 0.875% to 3.875% for Base Rate borrowings and 1.875% to 4.875% for LIBOR borrowings, subject to adjustment based on our Total Leverage Ratio, as defined in each credit agreement. The interest rate on each of the facilities as of June 30, 2018 was the Base Rate plus 3.375% . Following the extinguishment of the 2014 CoBank Credit Agreement and partial repayment of the 2016 CoBank Credit Agreement on July 3, 2018 as described in “Subsequent Events” below, the interest rate on the 2016 CoBank Credit Agreement was reverted to LIBOR plus 4.375% . For June 30, 2018 the Base Rate and one-month LIBOR were 5.0% and 2.09% respectively.  As of June 30, 2018, we were in compliance with all of our indenture and credit facility covenants.  New Debt Issuances : On March 19, 2018, Frontier completed a private offering of $1,600 million aggregate principal amount of 8.500% Second Lien Secured Notes du e 2026 (the “Second Lien Notes”). The Second Lien Notes are guaranteed by each of the Company’s subsidiaries that guarantees its senior secured credit facilities. The guarantees are unsecured obligations of the guarantors and subordinated in right of payment to all of the guarantor’s obligations under the Company’s senior secured credit facilities and certain other permitted future senior indebtedness but equal in right of payment with all other unsubordinated obligations of the guarantors. The Second Lien Notes indenture provides that (a) the aggregate amount of all guaranteed obligations guaranteed by the guarantees are limited and shall not, at any time, exceed the lesser of (x) the principal amount of the Second Lien Notes then outstanding and (y) the Maximum Guarantee Amount (as defined in the Second Lien Notes indenture), and (b) for the avoidance of doubt, nothing in the Second Lien Notes indenture shall, on any date or from time to time, allow the aggregate amount of all such guaranteed obligations guaranteed by the guarantors to cause or result in the Company or any subsidiary violating any indenture governing the Company’s existing senior notes. The Second Lien Notes are secured on a second-priority basis by all the assets that secure Frontier’s obligations under its senior secured credit facilities on a first-priority basis. The collateral securing the Second Lien Notes and the Company’s senior secured credit facilities is limited to the equity interests of certain subsidiaries of the Company and substantially all personal property of Frontier Video Services, Inc. The Second Lien Notes bear interest at a rate of 8.500% per annum and mature on April 1, 2026 . Interest on the Second Lien Notes is payable to holders of record semi-annually in arrears on April 1 and October 1 of each year, commencing October 1, 2018.  Debt Reductions: During the six months ended June 30 , 201 8 , Frontier used cash on hand for the scheduled retirement of $83 million contractual payments of principal indebtedness and open market purchases of $48 million of 8.125% senior notes due 2018. Additionally, Frontier used cash proceeds from the $1,600 million Second Lien Notes offering and cash on hand to r etire an aggregate principal amount of $1,651 million senior unsecured notes prior to maturity, consisting of $447 million of 8.500% senior notes due 2020 , $249 million 8.875% senior notes due 2020, $555 million of 6.250% senior notes due 2021, and $400 million of 9.250% senior notes due 2021. During the first six months of 2018, Frontier recorded a gain on early extinguishment of debt of $33 million driven primarily by discounts received on the retirement of certain notes, slightly offset by premiums paid to retire certain notes and unamortized original issuance costs .  Subsequent Events: Subsequent to the end of the quarter, on July 3, 2018, Frontier further amended the JPM Credit Agreement and the CoBank Credit Agreements. Among other things, the amendments replace certain operating subsidiary equity pledges with pledges of the equity interests of certain direct subsidiaries of Frontier. Corresponding changes were made to the collateral package securing the Second Lien Notes.  In addition, on July 3, 2018, the Company entered into Increase Joinder No. 2 to the JPM Credit Agreement, pursuant to which the Company borrowed an incremental $240 million under the Term Loan B maturing in 2024. The Company used the incremental borrowings to repay in full the 2014 CoBank Credit Agreement, repay a portion of the 2016 CoBank Credit Agreement and pay certain fees and expenses related to this incremental borrowing. As a result of the extinguishment of the 2014 CoBank Credit Facility and partial repayment of the 2016 CoBank Credit Facility as described above, we reclassified $197 million to “Long-term debt due within one year” that would have otherwise have been classified as “Long-term debt.”   The table below represents our future principal payments as of June 30, 2018 and as of July 3, 2018. The changes reflect the incremental Term Loan B and the repayment of the CoBank Credit Agreements as discussed above.    Change in  principal payments  Principal payments as of from July 3, 2018 Principal payments as of  ($ in millions) June 30, 2018 activity July 3, 2018   2018 (remaining six months) $ 740 $ (232) $ 508  2019 $ 592 $ 3 $ 595  2020 $ 434 $ 3 $ 437  2021 $ 1,601 $ 3 $ 1,604  2022 $ 2,703 $ 3 $ 2,706  2023 $ 866 $ 2 $ 868  Thereafter $ 10,744 $ 227 $ 10,971 

Restructuring Costs And Other C

Restructuring Costs And Other Charges	6 Months Ended
	Jun. 30, 2018
Restructuring Costs And Other Charges
Restructuring Costs And Other Charges	(9) Restructuring Costs and Other Charges:  As of June 30, 2018 , restructuring related liabilities of $6 millio n pertaining to employee separation charges were included in “Other current liabilities” in our consolidated balance sheet.  Restructuring costs and other charges, primarily consisting of severance and other employee-related costs of $6 million and $41 mill ion in connection with workforce reductions, are included in “Restructuring costs and other charges” in our consolidated statement of operations for the six months ended June 30, 2018 and 2017 .  The following is a summary of the changes in the liabilities established for restructuring programs at June 30, 2018:      ($ in millions)   Balance, January 1, 2018 $ 25  Severance expense 6  Cash payments during the period (25)  Balance, June 30, 2018 $ 6  

Investment And Other Income

Investment And Other Income	6 Months Ended
	Jun. 30, 2018
Investment And Other Income [Abstract]
Investment And Other Income	(10) I nvestment and Other Income:  The following is a summary of the components of Investment and Other Income for the three and six months ended June 30, 2018 and 2017:      For the three months ended For the six months ended  June 30, June 30,   ( $ in millions ) 2018 2017 2018 2017   Interest and dividend income $ 1 $ - $ 3 $ 3  Pension and OPEB costs 5 - 10 (3)  All other, net (1) - - -  Total investment and other income, net $ 5 $ - $ 13 $ - 

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2018
Income Taxes [Abstract]
Income Taxes	(11) Income Taxes :  The following is a reconciliation of the provision for income taxes computed at the federal statutory rate to income taxes computed at the effective rate :     For the three months ended For the six months ended  June 30, June 30,   2018 2017 2018 2017   Consolidated tax provision at federal statutory rate 21.0 % 35.0 % 21.0 % 35.0 %  State income tax provisions, net of federal income  tax benefit 1.7 1.8 (34.7) 1.6  Remeasurement of certain deferred tax balances - - 78.6 -  Tax reserve adjustment 0.9 (0.1) (1.1) (0.1)  Changes in certain deferred tax balances 31.6 (0.3) 146.6 (0.2)  Goodwill impairment - (12.3) - (10.9)  Shared-based payments - - (70.3) (0.2)  Federal research and development tax credit (2.2) 0.1 (3.2) 0.2  All other, net 1.0 (0.2) 1.8 (0.2)  Effective tax rate 54.0 % 24.0 % 138.7 % 25.2 %  Under ASC 605, income tax benefit would have been $3 million more for the six months ended June 30, 2018, as a result of changes in pre-tax income as discussed in Note 3.  Amounts pertaining to income tax related accounts of $2 m illion and $2 million are included in “Income taxes and other current assets” in the consolidated balance sheets as of June 30, 2018 and December 31, 201 7 , respectively.

Net Loss Per Share

Net Loss Per Share	6 Months Ended
	Jun. 30, 2018
Net Loss Per Share [Abstract]
Net Loss Per Share	(12) Net Loss Per Share :  All share and per share amounts in the tables below have been retroactively adjusted for all periods presented to give effect to the reverse stock split. See Note 1 – Summary of Significant Accounting Policies for additional details.  The reconciliation of the net loss per share calculation is as follows :     For the three months ended For the six months ended  June 30, June 30,   ( $ in millions and shares in thousands, except per share amounts ) 2018 2017 2018 2017   Net loss used for basic and diluted loss  per share:  Net loss attributable to Frontier common shareholders $ (72) $ (715) $ (105) $ (844)  Less: Dividends paid on unvested restricted stock awards - (1) - (2)  Total basic net loss  attributable to Frontier common shareholders $ (72) $ (716) $ (105) $ (846)  Effect of loss related to dilutive stock units - (2) - (2)  Total diluted net loss  attributable to Frontier common shareholders $ (72) $ (718) $ (105) $ (848)   Basic loss per share:  Total weighted average shares and unvested restricted stock  awards outstanding - basic 80,201 78,531 79,429 78,365  Less: Weighted average unvested restricted stock awards (2,175) (736) (1,744) (686)  Total weighted average shares outstanding - basic 78,026 77,795 77,685 77,679   Basic net loss per share  attributable to Frontier common shareholders $ (0.92) $ (9.20) $ (1.35) $ (10.88)   Diluted loss per share:  Total weighted average shares outstanding - basic 78,026 77,795 77,685 77,679  Effect of dilutive stock units - 156 - 156  Total weighted average shares outstanding - diluted 78,026 77,951 77,685 77,835   Diluted net loss per share  attributable to Frontier common shareholders $ (0.92) $ (9.21) $ (1.35) $ (10.89)  In calculating diluted net loss per common share for the three and six months ended June 30, 2018 , the effect of all common stock equivalents is excluded from the computation as the effect would be antidilutive.  Stock Options For the three and six months ended June 30, 2018 and 201 7 , previously granted options to purchase 1,334 a nd 2,664 shares , issuable under employee compensation plans were excluded from the computation of diluted earnings (loss) per share (EPS) for those periods because the exercise prices were greater than the average market price of our common stock and, therefore, the effect would be antidilutive.  Stock Units At June 30, 2018 and 201 7 , we had 247,634 and 155,616 stock units, respectively, issued under the Non-Employee Directors’ Deferred Fee Equity Plan (Deferred Fee Plan), the Non-Employee Directors’ Equity Incentive Plan (Directors’ Equity Plan) , the 2013 Equity Incentive Plan and the 2017 Equity Incentive Plan . These securities have not been included in the diluted EPS calculation for the six months ended June 30, 2018 and 2017 because their inclusion would have an antidilutive effect. C ompensation costs associated with the issuance of stock units were $0 and $(3) mi llion for the six months ended June 30, 2018 and 2017, respectively .  Mandatory Convertible Preferred Stock The impact of the common share equivalents associated with approximately 19,250,000 shares of Series A Preferred stock were not included in the diluted EPS calculation as of June 30, 201 7 , as their impact was antidilutive .

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2018
Capital Stock [Abstract]
Capital Stock	(13) Capital Stock:  On June 10, 2015, prior to the reverse stock split, we completed a registered offering of 17,500,000 shares of our 11.125% Mandatory Convertible Preferred Stock, Series A, par value $0.01 per share (the “Series A Preferred Stock”), at an offering price of $100 per share. On June 24, 2015, Frontier issued an additional 1,750,000 shares of Series A Preferred Stock in connection with the over-allotment option that was exercised in full by the underwriters.  On June 29, 2018, pursuant to the provisions of Frontier’s Certificate of Designation governing the Series A Preferred Stock, all outstanding shares of the Series A Preferred Stock converted at a rate of 1.3333 common shares per share of preferred stock into an aggregate of approximately 2 5,529,000 shares (net of fractional shares) of the Company’s common stock. Frontier issued cash in lieu of fractional shares of common stock. These payments were recorded as a reduction to Additional paid-in capital.  At June 30, 2018, $54 million of dividends payable were included in “Other current liabilities” in our consolidated balance sheet representing the final dividend payable to holders of the Series A Preferred Stock. The final dividend was paid on July 2, 2018.

Stock Plans

Stock Plans	6 Months Ended
	Jun. 30, 2018
Stock Plans [Abstract]
Stock Plans	(14) Stock Plans :  All share and per share amounts in the tables below have been retroactively adjusted for all periods presented to give effect to the reverse stock split. See Note 1 – Summary of Significant Accounting Policies for additional details.  At June 30, 2018 , we had seven stock-based compensation plans under which grants were made and awards remained outstanding. No further awards may be granted under six of the plans: the 1996 Equity Incentive Plan (the 1996 EIP), the Amended and Restated 2000 Equity Incentive Plan (the 2000 EIP), the 2009 Equity Incentive Plan (the 2009 EIP), the 2013 Equity Incentive Plan (the 2013 EIP), the Deferred Fee Plan and the Directors’ Equity Plan. At June 30, 2018 , there were approximately 5,667,000 shares authorized for grant and approximately 2,405,000 shares av ailable for grant under the 2017 Equity Incentive Plan (the 2017 EIP and together with the 1996 EIP, the 2000 EIP , the 2009 EIP and the 2013 EIPS , the EIPs).  Performance Shares O n February 14, 2018, th e Compensation Committee of our Boar d of Directors granted approximately 284,000 performance shares under the Frontier Long Term Incentive Plan (the LTIP) and set the operating cash flow performance goal for 201 7 , which applies to the first year in the 201 7 -201 9 measurement period, the second year of the 201 6 -201 8 measurement period and the third year of the 201 5 -201 7 measurement period.  The following summary presents information regarding LTIP target performance shares as of June 30, 2018 and changes during the six months then ended with regard to LTIP shares awarded under the 2013 EIP and the 2017 EIP :      Number of  Shares  (in thousands)  Balance at January 1, 2018 306  LTIP target performance shares granted, net 284  LTIP target performance shares earned (18)  LTIP target performance shares forfeited (47)  Balance at June 30, 2018 525  For purposes of determining compensation expense, the fair value of each performance share is measured at the end of each reporting period and, therefore, will fluctuate based on the price of Frontier common stock as well as performance relative to the targets. For the six months ended June 30, 2018 and 201 7 , we recognized net compensation expense, reflected in “Selling, general and administrative expenses ,” of $2 m illion and $0 million , respectively, for the LTIP.  Restricted Stock The following summary presents information regarding unvested restricted stock as of June 30, 2018 and changes during the six months then ended with regard to restricted stock granted under the 2013 EIP and the 2017 EIP :      Weighted  Average  Number of Grant Date Aggregate  Shares Fair Value Fair Value  (in thousands) (per share) (in millions)  Balance at January 1, 2018 633 $ 58.63 $ 4  Restricted stock granted 1,996 $ 8.30 $ 11  Restricted stock vested (221) $ 66.47 $ (1)  Restricted stock forfeited (276) $ 19.24  Balance at June 30, 2018 2,132 $ 15.81 $ 11  For purposes of determining compensation expense, the fair value of each restricted stock grant is estimated based on the closing price of a share of our common stock on the date of the grant. Total remaining unrecognized compensation cost associated with unvested restricted stock awards that is deferred at June 30, 2018 was $36 million, and the weighted average vesting period over which this cost is expected to be recognized is approximately 2 years .  Shares of restricted stock granted during the first six months of 201 7 totaled 454,000 . The total fair value of shares of restricted stock granted and vested at June 30 , 2017 was approximately $8 million and $4 million, respectively . The total fair value of unvested restricted stock at June 30 , 2017 was $13 million. The weighted average grant date fair value of restricted shares granted during the six months ended June 30, 2017 was $48.40 per share .  We have granted restricted stock awards to employees in the form of our common stock. None of the restricted stock awards may be sold, assigned, pledged or otherwise transferred, voluntarily or involuntarily, by the employees until the restrictions lapse, subject to limited exceptions. The restrictions are time-based. Compensation expense, recognized in “Selling, general and administrative expenses,” of $7 million and $9 million for each of the six month period s ended June 30, 2018 and 201 7 , respectively, has been recorded in connection with these grants .

Comprehensive Income (Loss)

Comprehensive Income (Loss)	6 Months Ended
	Jun. 30, 2018
Comprehensive Income (Loss) [Abstract]
Comprehensive Income (Loss)	 (15) Comprehensive Income (Loss) :  Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting shareholders’ equity and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net loss.  The components of accumulated other comprehensive loss, net of tax at June 30, 2018 and 2017, and changes for the six months then ended, are as follows :     ($ in millions) Pension Costs OPEB Costs Total   Balance at January 1, 2018 (a) $ (345) $ (21) $ (366)  Other comprehensive income (loss) before reclassifications 45 1 46  Amounts reclassified from accumulated other comprehensive loss to net loss 27 (3) 24  Net current-period other comprehensive income (loss) 72 (2) 70  Balance at June 30, 2018 (a) $ (273) $ (23) $ (296)      ($ in millions) Pension Costs OPEB Costs Total   Balance at January 1, 2017 (a) $ (403) $ 16 $ (387)  Other comprehensive income (loss) before reclassifications 12 (1) 11  Amounts reclassified from accumulated other comprehensive loss to net loss 50 (3) 47  Net current-period other comprehensive income (loss) 62 (4) 58  Balance at June 30, 2017 (a) $ (341) $ 12 $ (329)   (a) Pension and OPEB amounts are net of deferred tax balances of $223 million and $231 million as of January 1, 2018 and 2017, respectively and $195 million and $194 million as of June 30, 2018 and 2017, respectively.  As a result of pension settlement accounting, the Frontier Communications Pension Plan (the Pension Plan) was remeasured as of June 30, 2018 and as of June 30, 2017. For the three and six months ended June 30, 2018, Frontier recorded a net gain on remeasurement of $65 million to Other comprehensive income (loss). Additionally, Frontier recorded pension settlement charges totaling $25 million ( $19 million net of tax) to other comprehensive income.  For the three and six months ended June 30, 2017, Frontier recorded a net loss on remeasurement of $28 million to Other comprehensive income (loss), respectively. Pension settlement charges of $19 million and $62 million were recorded to other comprehensive income for the three and six months ended June 30, 2017, respectively. Refer to Note 16 for details about the settlement accounting. The significant items reclassified from each component of accumulated other comprehensive loss for the three and six months ended June 30, 2018 and 2017 are as follows:     Amount Reclassified from Accumulated Other Comprehensive Loss (a)  ($ in millions)  Affected Line Item in  the Statement Where  Details about Accumulated Other For the three months ended June 30, For the six months ended June 30, Net Income (Loss)  Comprehensive Loss Components 2018 2017 2018 2017 is Presented  Amortization of Pension Cost Items (b)  Actuarial gains (losses) $ (6) $ (9) $ (13) $ (17)  Pension settlement costs (25) (19) (25) (62)  (31) (28) (38) (79) Income (loss) before income taxes  Tax impact 8 10 11 29 Income tax (expense) benefit  $ (23) $ (18) $ (27) $ (50) Net income (loss)   Amortization of OPEB Cost Items (b)  Prior-service costs $ 3 $ 3 $ 5 $ 5  Actuarial gains (losses) - (1) (1) (1)  3 2 4 4 Income (loss) before income taxes  Tax impact (1) - (1) (1) Income tax (expense) benefit  $ 2 $ 2 $ 3 $ 3 Net income (loss)   (a) Amounts in parentheses indicate losses. (b) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 16 - Retirement Plans for additional details) .

Retirement Plans

Retirement Plans	6 Months Ended
	Jun. 30, 2018
Retirement Plans [Abstract]
Retirement Plans	(16) Retirement Plans :  The following tables provide the components of total benefit cost :        Pension Benefits  For the three months ended For the six months ended  June 30, June 30,   ( $ in millions ) 2018 2017 2018 2017   Components of total pension benefit cost  Service cost $ 24 $ 25 $ 48 $ 50  Interest cost on projected benefit obligation 30 33 60 67  Expected return on plan assets (48) (48) (98) (96)  Amortization of unrecognized loss 6 9 13 17  Net periodic pension benefit cost $ 12 $ 19 $ 23 $ 38  Pension settlement costs 25 19 25 62  Total pension benefit cost $ 37 $ 38 $ 48 $ 100    Postretirement Benefits  For the three months ended For the six months ended  June 30, June 30,   ( $ in millions ) 2018 2017 2018 2017   Components of net periodic postretirement benefit cost  Service cost $ 6 $ 6 $ 11 $ 11  Interest cost on projected benefit obligation 10 9 19 19  Amortization of prior service cost/(credit) (3) (3) (5) (5)  Amortization of unrecognized (gain) loss - 1 1 1  Net periodic postretirement benefit cost $ 13 $ 13 $ 26 $ 26   During the first six months of 201 8 and 201 7 , we capitalized $14 million and $14 million, respectively, of pension and OPEB expense into the cost of our capital expenditures, as the costs relate to our engineering and plant construction activities.  The Pension Plan contains provisions that provide certain employees with the option of receiving a lump sum payment upon retirement. Frontier’s accounting policy is to record these payments as a settlement only if, in the aggregate, they exceed the sum of the annual service and interest costs for the Pension Plan’s net periodic pension benefit cost. During the six months ended June 30, 2018, lump sum pension settlement payments to terminated or retired individuals amounted to $171 million. We expect lump sum pension settlement payments to exceed the settlement threshold of $216 million in 2018, and as a result, Frontier recognized a non-cash settlement charge of $25 million during the first six months of 2018. The non-cash charge accelerated the recognition of a portion of the previously unrecognized actuarial losses in the Pension Plan. These non-cash charges decreased our recorded net income (loss), with an offset to Accumulated other comprehensive loss in shareholders’ equity. As a result of the recognition of the settlement charges in the first six months of 2018, the net pension plan liability was remeasured as of June 30, 2018 to be $570 million, as compared to the $689 million measured and recorded at December 31, 2017.  During the six months ended June 30, 2017 , lump sum pension settlement payments to terminated or retired individuals amounted to $362 million, which exceeded the settlement threshold of $234 million , and as a result, Frontier recognized a non-cash settlement charge of $62 million during the first six months of 2017 . The non-cash charge accelerated the recognition of a portion of the previously unrecognized actuarial losses in the Pension Plan. These non-cash charges increased our recorded net loss and accumulated deficit, with an offset to accumulated other comprehensive loss in shareholders’ equity. As a result of the recognition of the settlement charges in the first six months of 201 7 , the net pension plan liability was remeasured as of June 30, 2017 to be $711 million, as compared to the $665 million measured and recorded at March 31, 2017 . Frontier did not record any adjustment to the pension plan liability, beyond the settlement charge, as a result of this remeasurement.  Required pension plan contributions for the full year 2018 are approximately $150 million, of which $64 million was contributed to the Plan during the first six months of 2018.  Our Pension Plan assets decreased fro m $2,674 million at December 31, 2017 to $2,499 million at June 30 , 2018, a decrease of $175 million, or 7% . This decrease was a result of benefit payments of $202 million and negative investment returns of $37 million, net of investment management and administrative fees, partially offset by contributions of $64 million.

Commitments And Contingencies

Commitments And Contingencies	6 Months Ended
	Jun. 30, 2018
Commitments And Contingencies [Abstract]
Commitments And Contingencies	(17) Commitments and Contingencies :  Although from time to time we make short-term purchasing commitments to vendors with respect to capital expenditures, we generally do not enter into firm, written contracts for such activities.  In June 2015, Frontier accepted the Federal Communications Commission’s (FCC) offer of support to price cap carriers under the Connect America Fund (CAF) Phase II program, which is intended to provide long-term support for broadband in high cost unserved or underserved areas. This program provides $332 million in annual support through 2020 to make available 10 Mbps downstream/1 Mbps upstream broadband service to approximately 774,000 households across certain of the 29 states where we operate. To the extent we do not enable the required number of households with 10 Mbps downstream/1 Mbps upstream broadband service by the end of the CAF Phase II term in 2020 or we are unable to satisfy other FCC CAF Phase II requirements, we would be required to return a portion of the funds previously received. Frontier’s frozen high-cost phasedown support is expected to be $6 million in 2018.  On April 20, 2017, the FCC issued an Order that significantly altered how Commercial Data Services are regulated. Specifically, the Order adopted a test to determine, on a county-by-county basis, whether price cap ILECs, like Frontier’s DS1 and DS3 services, will continue to be regulated. The test resulted in deregulation in a substantial number of our markets and is allowing Frontier to offer its DS1 and DS3 services in a manner that better responds to the competitive marketplace and allows for commercial negotiation. The areas that remain regulated may be subject to price fluctuations depending upon the price cap formula that year. Multiple parties have appealed the Order, which is pending in the 8th Circuit. Frontier cannot predict the extent to which these regulatory changes will affect revenues at this time .  On April 30, 2018, an amended consolidated class action complaint was filed in the United States District Court for the District of Connecticut on behalf of certain purported stockholders against Frontier, certain of its current and former directors and officers and the underwriters of certain Frontier securities offerings. The complaint is brought on behalf of all persons who (1) acquired Frontier common stock between February 6, 2015 and February 28, 2018, inclusive, and/or (2) acquired Frontier common stock or Mandatory Convertible Preferred Stock either in or traceable to Frontier’s offerings of common and preferred stock conducted on or about June 2, 2015 and June 8, 2015. The complaint asserts, among other things, violations of Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 thereunder, Section 20(a) of the Exchange Act and Sections 11 and 12 of the Securities Act of 1933, as amended, in connection with certain disclosures relating to the CTF Acquisition. The complaint seeks, among other things, damages and equitable and injuncti ve relief. We dispute the allegations in the complaint described above and intend to vigorously defend against such claims. Given that this matter is in the early stages of litigation, we are unable to estimate a reasonably possible range of loss, if any, that may result from this matter.  In addition, w e are party to various other legal proceedings (including individual, class and putative class actions as well as governmental investigations) arising in the normal course of our business covering a wide range of matters and types of claims including, but not limited to, general contracts, billing disputes, rights of access, taxes and surcharges, consumer protection, trademark and patent infringement, employment, regulatory, tort, claims of competitors and disputes with other carriers. Such matters are subject to uncertainty and the outcome of individual matters is not predictable. However, we believe that the ultimate resolution of these matters, after considering insurance coverage or other indemnities to which we are entitled, will not have a material adverse effect on our financial position, results of operations, or cash flows.  We accrue an expense for pending litigation when we determine that an unfavorable outcome is probable and the amount of the loss can be reasonably estimated. Legal defense costs are expensed as incurred. None of our existing accruals for pending matters, after considering insurance coverage, is material. We monitor our pending litigation for the purpose of adjusting our accruals and revising our disclosures accordingly, when required. Litigation is, however, subject to uncertainty, and the outcome of any particular matter is not predictable. We will vigorously defend our interests in pending litigation, and as of this date, we believe that the ultimate resolution of all such matters, after considering insurance coverage or other indemnities to which we are entitled, will not have a material adverse effect on our consolidated financial position, results of operations, or our cash flows .  In October 2013, the California Attorney General’s Office notified certain Verizon companies, including one of the subsidiaries that we acquired in the CTF Acquisition, of potential violations of California state hazardous waste statutes primarily arising from the disposal of electronic components, batteries and aerosol cans at certain California facilities. We are cooperating with this investigation. We have accrued an amount for potential penalties that we deem to be probable and reasonably estimated, and we do not expect that any potential penalties, if ultimately incurred, will be material in comparison to the established accrual.  

Summary Of Significant Accoun25

Summary Of Significant Accounting Policies (Policy)	6 Months Ended
	Jun. 30, 2018
Summary Of Significant Accounting Policies [Abstract]
Basis of Presentation and Use of Estimates	a) Basis of Presentation and Use of Estimates : Frontier Communications Corporation and its subsidiaries are referred to as “we,” “us,” “our,” “Frontier,” or the “Company” in this report. Our interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2017. Certain reclassifications of amounts previously reported have been made to conform to the current presentation. All significant intercompany balances and transactions have been eliminated in consolidation. These interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary, in the opinion of Frontier’s management, to present fairly the results for the interim periods shown. Revenues, net loss and cash flows for any interim periods are not necessarily indicative of results that may be expected for the full year. For our interim financial statements as of and for the period ended June 30, 2018, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-Q with the Securities and Exchange Commission (SEC).  The preparation of our interim financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the allowance for doubtful accounts, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, business combinations, and pension and other postretirement benefits, among others.  We operate in one reportable segment. Frontier provides both regulated and unregulated voice, data and video services to consumer, commercial and wholesale customers and is typically the incumbent voice services provider in its service areas.  On July 10, 2017, we effected a one for fifteen reverse stock split of our common stock. The reverse stock split reduced the number of common shares issued (which includes outstanding shares and treasury shares) from approximately 1,193 million shares to 80 million shares, and reduced shares outstanding from approximately 1,178 million shares to 79 million shares. In addition, and at the same time, the total number of shares of common stock that Frontier is authorized to issue changed from 1.75 billion shares to 175 million shares. There was no change in the par value of the common stock, and no fractional shares were issued. All share and per share amounts in the financial statements and footnotes have been retroactively adjusted for all periods presented to give effect to the reverse stock split. As a result of our reverse stock split the conversion rates of our Series A Preferred Stock were proportionately adjusted. See Note 3 for additional details. 
Accounting Changes	 b) Accounting Changes: Except for the changes discussed below, Frontier has consistently applied the accounting policies to all periods presented in these unaudited consolidated financial statements.  Effective January 1, 2018, we adopted Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) No. 2014-09, “Revenue from Contracts with Customers,” as modified (ASC 606). Frontier applied ASC 606 using the modified retrospective method – i.e., by recognizing the cumulative effect of initially applying ASC 606 as an adjustment to the opening balance of equity at January 1, 2018. The historical periods have not been adjusted and continue to be reported under ASC 605 “Revenue Recognition.” See Note 3 for additional details.  The table below summarizes the impact of the adoption of ASC 606 on revenue, operating expenses, and operating income for the three and six months ended June 30, 2018:        For the three months ended June 30, 2018  Amounts without  Adjustments Adoption of  ($ in millions) As Reported for ASC 606 ASC 606   Revenue $ 2,162 $ (2) $ 2,160  Operating expenses 1,795 6 1,801  Operating income $ 367 $ (8) $ 359    For the six months ended June 30, 2018  Amounts without  Adjustments Adoption of  ($ in millions) As Reported for ASC 606 ASC 606   Revenue $ 4,361 $ (8) $ 4,353  Operating expenses 3,628 7 3,635  Operating income $ 733 $ (15) $ 718  
Revenue Recognition	c) Revenue Recognition : Revenue for Voice services, Data & Internet services, Video services, Switched and non-switched access services will be recognized as the service is provided. Services that are billed in advance include monthly recurring network access services (including data services), special access services, and monthly recurring voice, video, and related charges. The unearned portion of these fees is initially deferred as a component of “Advanced billings” on our consolidated balance sheet and recognized as revenue over the period that the services are provided. Services that are billed in arrears include non-recurring network access services (including data services), switched access services, and non-recurring voice and video services. The earned but unbilled portion of these fees is recognized as revenue in our consolidated statements of operations and accrued in “Accounts receivable” on our consolidated balance sheet in the period that services are provided. Excise taxes are recognized as a liability when billed.  Frontier collects various taxes from its customers and subsequently remits these taxes to governmental authorities. Substantially all of these taxes are recorded through the consolidated balance sheet and presented on a net basis in our consolidated statements of operations. We also collect Universal Service Fund (USF) surcharges from customers (primarily federal USF), $53 million and $55 million, and $110 million and $108 million for the three and six months ended June 30, 2018 and 2017, respectively, and video franchise fees of $12 million and $13 million, and $24 million and $27 million for the three and six months ended June 30, 2018 and 2017, respectively, that we have recorded on a gross basis in our consolidated statements of operations and included within “Revenue” and “Network related expenses.  In 2015, we accepted the FCC’s Connect America Fund (CAF) Phase II offer of support, which is a successor to and augments the USF frozen high cost support that we had been receiving pursuant to a 2011 FCC order. Upon completion of the 2016 acquisition of properties in California, Texas, and Florida with Verizon (CTF Acquisition), Frontier assumed the CAF Phase II support and related obligations that Verizon had previously accepted with regard to California and Texas. We are recognizing these subsidies into revenue on a straight-line basis.  For additional information about our revenue policies and other required disclosures in accordance with ASC 606, refer to Note 3. 
Cash Equivalents	d) Cash Equivalents : We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash of $50 million is included within “Income taxes and other current assets” on our consolidated balance sheet as of June 30, 2018. This amount represents funds held as collateral by a bank against letters of credit issued predominately to insurance carriers. 
Goodwill and Other Intangibles	 e) Goodwill and Other Intangibles: Goodwill represents the excess of purchase price over the fair value of identifiable tangible and intangible net assets acquired in a business combination. We have undertaken studies to determine the fair values of assets and liabilities acquired as well as to allocate the purchase price to assets and liabilities, including property, plant and equipment, goodwill and other identifiable intangibles. We examine the carrying value of our goodwill and trade name annually as of December 31, or more frequently as circumstances warrant, to determine whether there are any impairment losses. We test for goodwill impairment at the “operating segment” level, as that term is defined in GAAP.  We determined that we have one operating segment based on a number of factors that our management uses to evaluate and run our business operations, including similarities of customers, products and technology. We tested goodwill for impairment as of June 30, 2018 as a result of the continued decline in share price of our common stock since December 31, 2017, the date of our last goodwill impairment test. There was no indication of impairment as a result of our testing. Changes in the assumptions or estimates used in our impairment analyses, such as a reduction in profitability and/or cash flows, could result in a non-cash goodwill and indefinite-lived intangible asset impairment charge and materially affect our operating results. Decrease in the assumptions for either of our EBITDA (defined as operating income, net of acquisition and integration costs, pension and OPEB expense, stock based compensation expense, and restructuring costs and other charges, plus depreciation and amortization) or EBITDA multiple could result in an impairment. Further declines in our stock price could also indicate impairment.  Frontier amortizes finite-lived intangible assets over their estimated useful lives on the accelerated method of sum of the years digits. We review such intangible assets at least annually as of December 31 to assess whether any potential impairment exists and whether factors exist that would necessitate a change in useful life and a different amortization period.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2018
Accounting Standards Update 2014-09 [Member]
Schedule Of Impact Of Adoption Of ASU 2017-07	    For the three months ended June 30, 2018  Amounts without  Adjustments Adoption of  ($ in millions) As Reported for ASC 606 ASC 606   Revenue $ 2,162 $ (2) $ 2,160  Operating expenses 1,795 6 1,801  Operating income $ 367 $ (8) $ 359    For the six months ended June 30, 2018  Amounts without  Adjustments Adoption of  ($ in millions) As Reported for ASC 606 ASC 606   Revenue $ 4,361 $ (8) $ 4,353  Operating expenses 3,628 7 3,635  Operating income $ 733 $ (15) $ 718  

Recent Accounting Literature (T

Recent Accounting Literature (Tables)	6 Months Ended
	Jun. 30, 2018
Accounting Standards Update 2017-07 [Member]
Schedule Of Impact Of Adoption Of ASU 2017-07	   For the three months ended June 30, 2017  Impact of Adoption  ($ in millions) As Reported of ASU 2017-07 As Restated  Operating expenses:  Network related expenses $ 477 $ - $ 477  Selling, general and administrative expenses $ 531 $ - $ 531  Pension settlement costs $ 19 $ (19) $ -   Non-operating income/expenses:  Investment and other income, net $ - $ - $ -  Pension settlement costs $ - $ 19 $ 19    For the six months ended June 30, 2017  Impact of Adoption  ($ in millions) As Reported of ASU 2017-07 As Restated  Operating expenses:  Network related expenses $ 971 $ (1) $ 970  Selling, general and administrative expenses $ 1,075 $ (2) $ 1,073  Pension settlement costs $ 62 $ (62) $ -   Non-operating income/expenses:  Investment and other income, net $ 3 $ (3) $ -  Pension settlement costs $ - $ 62 $ 62  

ASC 606 Adoption And Revenue 28

ASC 606 Adoption And Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2018
ASC 606 Adoption And Revenue Recognition [Abstract]
Schedule Of Prior Period Impact Of New Accounting Pronouncement	   (Unaudited)  As Reported ASC 606 Adjusted  ($ in millions) December 31, 2017 Transition Adjustment January 1, 2018  Assets  Accounts receivable, net $ 819 $ (32) $ 787  Contract acquisition costs $ - $ 87 $ 87  Other current assets $ 64 $ 4 $ 68  Property, plant and equipment, net $ 14,377 $ 15 $ 14,392  Other assets $ 97 $ 127 $ 224   Liabilities and Equity  Other current liabilities $ 330 $ 5 $ 335  Other liabilities $ 317 $ (9) $ 308  Deferred income taxes $ 1,139 $ 51 $ 1,190  Accumulated deficit $ (2,263) $ 154 $ (2,109)  
Schedule Of Impact Of New Accounting Pronouncement On Balance Sheet And Income Statement	   June 30, 2018  Impact of Amounts Excluding  ($ in millions) As Reported Adoption of ASC 606 Adoption of ASC 606  Assets  Accounts receivable, net $ 751 $ 35 $ 786  Contract acquisition costs $ 97 $ (97) $ -  Prepaid expenses $ 90 $ 6 $ 96  Other current assets $ 106 $ (2) $ 104  Property, plant and equipment, net $ 14,282 $ (39) $ 14,243  Other assets $ 236 $ (137) $ 99   Liabilities and Equity  Other current liabilities $ 387 $ (12) $ 375  Other liabilities $ 274 $ 5 $ 279  Deferred income taxes $ 1,219 $ (54) $ 1,165  Accumulated deficit $ (2,107) $ (173) $ (2,280)  The following tables summarize the impacts of adopting ASC 606 on Frontier’s statement of operations for the three and six months ended June 30, 2018.     For the three months ended June 30, 2018  Impact of Amounts Excluding  As Reported Adoption of ASC 606 Adoption of ASC 606  ($ in millions)  Revenue $ 2,162 $ (2) $ 2,160   Operating expenses:  Network access expenses 369 (3) 366  Network related expenses 478 - 478  Selling, general and administrative expenses 460 9 469  Other operating expenses 488 - 488  Total operating expenses 1,795 6 1,801   Operating income $ 367 $ (8) $ 359   For the six months ended June 30, 2018  Impact of Amounts Excluding  As Reported Adoption of ASC 606 Adoption of ASC 606  ($ in millions)  Revenue $ 4,361 $ (8) $ 4,353   Operating expenses:  Network access expenses 741 (6) 735  Network related expenses 961 - 961  Selling, general and administrative expenses 929 13 942  Other operating expenses 997 - 997  Total operating expenses 3,628 7 3,635   Operating income $ 733 $ (15) $ 718   
Disaggregation Of Revenue	    For the three months ended June 30,  2018   Impact Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017   Data and Internet services $ 973 $ (25) $ 948 $ 974  Voice services 682 (34) 648 724  Video services 270 27 297 329  Other 140 (54) 86 79  Revenue from contracts  with customers 2,065 (86) 1,979 2,106  Subsidy and other regulatory revenue 97 84 181 198  Total revenue $ 2,162 $ (2) $ 2,160 $ 2,304    For the three months ended June 30,  2018   Impact of Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017    Consumer $ 1,095 $ (27) $ 1,068 $ 1,124  Commercial 970 (59) 911 982  Revenue from contracts  with customers 2,065 (86) 1,979 2,106  Subsidy and other regulatory revenue 97 84 181 198  Total revenue $ 2,162 $ (2) $ 2,160 $ 2,304       For the six months ended June 30,  2018   Impact Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017   Data and Internet services $ 1,958 $ (68) $ 1,890 $ 1,967  Voice services 1,384 (66) 1,318 1,475  Video services 550 56 606 676  Other 275 (104) 171 147  Revenue from contracts  with customers 4,167 (182) 3,985 4,265  Subsidy and other regulatory revenue 194 174 368 395  Total revenue $ 4,361 $ (8) $ 4,353 $ 4,660      For the six months ended June 30,  2018   Impact of Amounts Excluding  Adoption of Adoption of  ($ in millions) As reported ASC 606 ASC 606 2017    Consumer $ 2,223 $ (66) $ 2,157 $ 2,288  Commercial 1,944 (116) 1,828 1,977  Revenue from contracts  with customers 4,167 (182) 3,985 4,265  Subsidy and other regulatory revenue 194 174 368 395  Total revenue $ 4,361 $ (8) $ 4,353 $ 4,660  
Changes In Contract Assets And Contract Liabilities	     Contract Contract  ($ in millions) Assets Liabilities   Balance January 1, 2018 $ 77 (1) $ (60) (2)  Revenue recognized included  in opening contract balance (21) 64  Cash received, excluding amounts  recognized as revenue - (86)  Credits granted, excluding amounts  recognized as revenue 27 -  Other - 6  Balance June 30, 2018 $ 83 (1) $ (76) (2)    (1) Includes $42 million and $40 million in other current assets and $41 million and $37 million in other assets as of June 30, 2018 and January 1, 2018, respectively.  (2) Includes $51 million and $41 million in other current liabilities and $25 million and $19 million in other liabilities as of June 30, 2018 and January 1, 2018, respectively.
Performance Obligations, Revenue	   ($ in millions) Revenue from contracts with customers  2018 (remaining six months) $ 2,197  2019 2,396  2020 878  2021 367  2022 224  Thereafter 274  Total $ 6,336  

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
	Jun. 30, 2018
Accounts Receivable [Abstract]
Accounts Receivable	   ($ in millions) June 30, 2018 December 31, 2017   Retail and wholesale $ 765 $ 801  Other 88 87  Less: Allowance for doubtful accounts (102) (69)  Accounts receivable, net $ 751 $ 819 
Allowance For Doubtful Accounts	  For the three months ended June 30, For the six months ended June 30,  ($ in millions) 2018 2017 2018 2017   Bad debt expense $ 22 $ 25 $ 41 $ 57  

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	6 Months Ended
	Jun. 30, 2018
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment, Net	   ($ in millions) June 30, 2018 December 31, 2017   Property, plant and equipment $ 27,085 $ 26,496  Less: Accumulated depreciation (12,803) (12,119)  Property, plant and equipment, net $ 14,282 $ 14,377 
Schedule Of Depreciation Expense	  For the three months ended June 30, For the six months ended June 30,  ($ in millions) 2018 2017 2018 2017   Depreciation expense $ 343 $ 379 $ 688 $ 755  

Goodwill And Other Intangibles

Goodwill And Other Intangibles (Tables)	6 Months Ended
	Jun. 30, 2018
Goodwill And Other Intangibles [Abstract]
Components Of Other Intangibles	  June 30, 2018 December 31, 2017  Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying  ($ in millions) Amount Amortization Amount Amount Amortization Amount   Other Intangibles:  Customer base $ 5,188 $ (3,590) $ 1,598 $ 5,188 $ (3,294) $ 1,894  Trade name 122 - 122 122 - 122  Royalty agreement 72 (32) 40 72 (25) 47  Total other intangibles $ 5,382 $ (3,622) $ 1,760 $ 5,382 $ (3,319) $ 2,063  
Amortization Expense	  For the three months ended June 30, For the six months ended June 30,  ($ in millions) 2018 2017 2018 2017   Amortization expense $ 143 $ 173 $ 303 $ 376  

Fair Value Of Financial Instr32

Fair Value Of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2018
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Long-Term Debt	   June 30, 2018 December 31, 2017   ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value   Long-term debt $ 16,209 $ 13,883 $ 16,970 $ 13,994 

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2018
Long-Term Debt [Abstract]
Long-Term Debt	      For the six months ended June 30, 2018   ($ in millions) January 1, 2018 Payments and Retirements New Borrowings June 30, 2018 Interest Rate at June 30, 2018*   Secured debt issued by Frontier $ 3,511 $ (82) $ 1,600 $ 5,029 7.03%  Unsecured debt issued by Frontier 13,495 (1,699) - 11,796 9.51%  Secured debt issued by subsidiaries 107 (1) - 106 8.35%  Unsecured debt issued by subsidiaries 750 - - 750 6.90%  Total debt $ 17,863 $ (1,782) $ 1,600 $ 17,681 8.69%   Less: Debt Issuance Costs (183) (192)  Less: Debt Premium/(Discount) (54) (52)  Less: Current Portion (656) (1,228)  $ 16,970 $ 16,209     * Interest rate includes amortization of debt issuance costs and debt premiums or discounts. The interest rates at June 30 , 2018 represent a weighted average of multiple issuances. 
Senior Unsecured Debt	     June 30, 2018 December 31, 2017   Principal Interest Principal Interest  ($ in millions) Outstanding Rate Outstanding Rate   Secured debt issued by Frontier  Term loan due 10/24/2019 (1) $ 228 8.375% (Variable) $ 245 5.445% (Variable)  Term loan due 3/31/2021 (2) 1,442 4.850% (Variable) 1,483 4.320% (Variable)  Term loan due 10/12/2021 (3) 260 8.375% (Variable) 276 5.445% (Variable)  Term loan due 6/15/2024 (4) 1,485 5.850% (Variable) 1,492 5.320% (Variable)  Second lien notes due 4/1/2026 1,600 8.500% -  IDRB due 5/1/2030 13 6.200% 13 6.200%  Equipment financings 1 0.000% 2 0.000%  Total secured debt issued by Frontier 5,029 3,511   Unsecured debt issued by Frontier  Senior notes due 10/1/2018 443 8.125% 491 8.125%  Senior notes due 3/15/2019 404 7.125% 404 7.125%  Senior notes due 4/15/2020 172 8.500% 619 8.500%  Senior notes due 9/15/2020 55 8.875% 303 8.875%  Senior notes due 7/1/2021 89 9.250% 490 9.250%  Senior notes due 9/15/2021 220 6.250% 775 6.250%  Senior notes due 4/15/2022 500 8.750% 500 8.750%  Senior notes due 9/15/2022 2,188 10.500% 2,188 10.500%  Senior notes due 1/15/2023 850 7.125% 850 7.125%  Senior notes due 4/15/2024 750 7.625% 750 7.625%  Senior notes due 1/15/2025 775 6.875% 775 6.875%  Senior notes due 9/15/2025 3,600 11.000% 3,600 11.000%  Debentures due 11/1/2025 138 7.000% 138 7.000%  Debentures due 8/15/2026 2 6.800% 2 6.800%  Senior notes due 1/15/2027 346 7.875% 346 7.875%  Senior notes due 8/15/2031 945 9.000% 945 9.000%  Debentures due 10/1/2034 1 7.680% 1 7.680%  Debentures due 7/1/2035 125 7.450% 125 7.450%  Debentures due 10/1/2046 193 7.050% 193 7.050%  Total unsecured debt issued by Frontier 11,796 13,495   Secured debt issued by subsidiaries  Debentures due 11/15/2031 100 8.500% 100 8.500%  RUS loan contracts due 1/3/2028 6 6.152% 7 6.152%  Total secured debt issued by subsidiaries 106 107   Unsecured debt issued by subsidiaries  Debentures due 5/15/2027 200 6.750% 200 6.750%  Debentures due 2/1/2028 300 6.860% 300 6.860%  Debentures due 2/15/2028 200 6.730% 200 6.730%  Debentures due 10/15/2029 50 8.400% 50 8.400%  Total unsecured debt issued by subsidiaries 750 750   Total debt $ 17,681 8.7% (5) $ 17,863 8.1% (5)  (1) Represents borrowings under the 2014 CoBank Credit Agreement, as defined below. (2) Represents borrowings under the JPM Credit Agreement Term Loan A, as defined below. (3) Represents borrowings under the 2016 CoBank Credit Agreement, as defined below. (4) Represents borrowings under the JPM Credit Agreement Term Loan B, as defined below. (5) Interest rate represents a weighted average of the stated interest rates of multiple issuances .
Debt Maturities by Year	   Change in  principal payments  Principal payments as of from July 3, 2018 Principal payments as of  ($ in millions) June 30, 2018 activity July 3, 2018   2018 (remaining six months) $ 740 $ (232) $ 508  2019 $ 592 $ 3 $ 595  2020 $ 434 $ 3 $ 437  2021 $ 1,601 $ 3 $ 1,604  2022 $ 2,703 $ 3 $ 2,706  2023 $ 866 $ 2 $ 868  Thereafter $ 10,744 $ 227 $ 10,971 

Restructuring Costs And Other34

Restructuring Costs And Other Charges (Tables)	6 Months Ended
	Jun. 30, 2018
Restructuring Costs And Other Charges
Restructuring Reserve Rollforward	   ($ in millions)   Balance, January 1, 2018 $ 25  Severance expense 6  Cash payments during the period (25)  Balance, June 30, 2018 $ 6  

Investment And Other Income (Ta

Investment And Other Income (Tables)	6 Months Ended
	Jun. 30, 2018
Investment And Other Income [Abstract]
Components Of Investment And Other Income	   For the three months ended For the six months ended  June 30, June 30,   ( $ in millions ) 2018 2017 2018 2017   Interest and dividend income $ 1 $ - $ 3 $ 3  Pension and OPEB costs 5 - 10 (3)  All other, net (1) - - -  Total investment and other income, net $ 5 $ - $ 13 $ - 

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2018
Income Taxes [Abstract]
Reconciliation Of Provision For Income Taxes	   For the three months ended For the six months ended  June 30, June 30,   2018 2017 2018 2017   Consolidated tax provision at federal statutory rate 21.0 % 35.0 % 21.0 % 35.0 %  State income tax provisions, net of federal income  tax benefit 1.7 1.8 (34.7) 1.6  Remeasurement of certain deferred tax balances - - 78.6 -  Tax reserve adjustment 0.9 (0.1) (1.1) (0.1)  Changes in certain deferred tax balances 31.6 (0.3) 146.6 (0.2)  Goodwill impairment - (12.3) - (10.9)  Shared-based payments - - (70.3) (0.2)  Federal research and development tax credit (2.2) 0.1 (3.2) 0.2  All other, net 1.0 (0.2) 1.8 (0.2)  Effective tax rate 54.0 % 24.0 % 138.7 % 25.2 % 

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2018
Net Loss Per Share [Abstract]
Calculation Of Net Income (Loss) Per Common Share	   For the three months ended For the six months ended  June 30, June 30,   ( $ in millions and shares in thousands, except per share amounts ) 2018 2017 2018 2017   Net loss used for basic and diluted loss  per share:  Net loss attributable to Frontier common shareholders $ (72) $ (715) $ (105) $ (844)  Less: Dividends paid on unvested restricted stock awards - (1) - (2)  Total basic net loss  attributable to Frontier common shareholders $ (72) $ (716) $ (105) $ (846)  Effect of loss related to dilutive stock units - (2) - (2)  Total diluted net loss  attributable to Frontier common shareholders $ (72) $ (718) $ (105) $ (848)   Basic loss per share:  Total weighted average shares and unvested restricted stock  awards outstanding - basic 80,201 78,531 79,429 78,365  Less: Weighted average unvested restricted stock awards (2,175) (736) (1,744) (686)  Total weighted average shares outstanding - basic 78,026 77,795 77,685 77,679   Basic net loss per share  attributable to Frontier common shareholders $ (0.92) $ (9.20) $ (1.35) $ (10.88)   Diluted loss per share:  Total weighted average shares outstanding - basic 78,026 77,795 77,685 77,679  Effect of dilutive stock units - 156 - 156  Total weighted average shares outstanding - diluted 78,026 77,951 77,685 77,835   Diluted net loss per share  attributable to Frontier common shareholders $ (0.92) $ (9.21) $ (1.35) $ (10.89) 

Stock Plans (Tables)

Stock Plans (Tables)	6 Months Ended
	Jun. 30, 2018
Stock Plans [Abstract]
LTIP Target Performance Shares	   Number of  Shares  (in thousands)  Balance at January 1, 2018 306  LTIP target performance shares granted, net 284  LTIP target performance shares earned (18)  LTIP target performance shares forfeited (47)  Balance at June 30, 2018 525 
Restricted Shares Outstanding	   Weighted  Average  Number of Grant Date Aggregate  Shares Fair Value Fair Value  (in thousands) (per share) (in millions)  Balance at January 1, 2018 633 $ 58.63 $ 4  Restricted stock granted 1,996 $ 8.30 $ 11  Restricted stock vested (221) $ 66.47 $ (1)  Restricted stock forfeited (276) $ 19.24  Balance at June 30, 2018 2,132 $ 15.81 $ 11 

Comprehensive Income (Loss) (Ta

Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2018
Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Loss, Net of Tax	   ($ in millions) Pension Costs OPEB Costs Total   Balance at January 1, 2018 (a) $ (345) $ (21) $ (366)  Other comprehensive income (loss) before reclassifications 45 1 46  Amounts reclassified from accumulated other comprehensive loss to net loss 27 (3) 24  Net current-period other comprehensive income (loss) 72 (2) 70  Balance at June 30, 2018 (a) $ (273) $ (23) $ (296)      ($ in millions) Pension Costs OPEB Costs Total   Balance at January 1, 2017 (a) $ (403) $ 16 $ (387)  Other comprehensive income (loss) before reclassifications 12 (1) 11  Amounts reclassified from accumulated other comprehensive loss to net loss 50 (3) 47  Net current-period other comprehensive income (loss) 62 (4) 58  Balance at June 30, 2017 (a) $ (341) $ 12 $ (329)   (a) Pension and OPEB amounts are net of deferred tax balances of $223 million and $231 million as of January 1, 2018 and 2017, respectively and $195 million and $194 million as of June 30, 2018 and 2017, respectively.
Reclassification Out of Accumulated Other Comprehensive Income	   Amount Reclassified from Accumulated Other Comprehensive Loss (a)  ($ in millions)  Affected Line Item in  the Statement Where  Details about Accumulated Other For the three months ended June 30, For the six months ended June 30, Net Income (Loss)  Comprehensive Loss Components 2018 2017 2018 2017 is Presented  Amortization of Pension Cost Items (b)  Actuarial gains (losses) $ (6) $ (9) $ (13) $ (17)  Pension settlement costs (25) (19) (25) (62)  (31) (28) (38) (79) Income (loss) before income taxes  Tax impact 8 10 11 29 Income tax (expense) benefit  $ (23) $ (18) $ (27) $ (50) Net income (loss)   Amortization of OPEB Cost Items (b)  Prior-service costs $ 3 $ 3 $ 5 $ 5  Actuarial gains (losses) - (1) (1) (1)  3 2 4 4 Income (loss) before income taxes  Tax impact (1) - (1) (1) Income tax (expense) benefit  $ 2 $ 2 $ 3 $ 3 Net income (loss)   (a) Amounts in parentheses indicate losses. (b) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 16 - Retirement Plans for additional details) .

Retirement Plans (Tables)

Retirement Plans (Tables)	6 Months Ended
	Jun. 30, 2018
Retirement Plans [Abstract]
Net Periodic Benefit Cost	       Pension Benefits  For the three months ended For the six months ended  June 30, June 30,   ( $ in millions ) 2018 2017 2018 2017   Components of total pension benefit cost  Service cost $ 24 $ 25 $ 48 $ 50  Interest cost on projected benefit obligation 30 33 60 67  Expected return on plan assets (48) (48) (98) (96)  Amortization of unrecognized loss 6 9 13 17  Net periodic pension benefit cost $ 12 $ 19 $ 23 $ 38  Pension settlement costs 25 19 25 62  Total pension benefit cost $ 37 $ 38 $ 48 $ 100    Postretirement Benefits  For the three months ended For the six months ended  June 30, June 30,   ( $ in millions ) 2018 2017 2018 2017   Components of net periodic postretirement benefit cost  Service cost $ 6 $ 6 $ 11 $ 11  Interest cost on projected benefit obligation 10 9 19 19  Amortization of prior service cost/(credit) (3) (3) (5) (5)  Amortization of unrecognized (gain) loss - 1 1 1  Net periodic postretirement benefit cost $ 13 $ 13 $ 26 $ 26   

Summary Of Significant Accoun41

Summary Of Significant Accounting Policies (Narrative) (Details) $ in Millions	Jul. 10, 2017shares	Jun. 30, 2018USD ($)shares	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)segmentshares	Jun. 30, 2017USD ($)	Dec. 31, 2017shares	Jul. 09, 2017shares
Summary Of Significant Accounting Policies [Abstract]
Number of reportable segments | segment				1
Reverse stock split, conversion ratio	0.0667
Common Stock, Shares Authorized	175,000,000	175,000,000		175,000,000		175,000,000	1,750,000,000
Common stock, shares issued (in shares)	80,000,000	106,025,000		106,025,000		79,532,000	1,193,000,000
Common stock, shares outstanding (in shares)	79,000,000	105,810,000		105,810,000		78,441,000	1,178,000,000
Reverse Stock Split, Fractional Shares Issued	0
Customer surcharges | $		$ 53	$ 55	$ 110	$ 108
Video franchise fees | $		12	$ 13	24	$ 27
Restricted cash | $		$ 50		$ 50

Summary Of Significant Accoun42

Summary Of Significant Accounting Policies (Schedule Of New Accounting Pronouncement Adoption) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	$ 2,162	$ 2,304	$ 4,361	$ 4,660
Operating expenses	1,795	2,679	3,628	4,718
Operating income (loss)	367	$ (375)	733	$ (58)
Amounts Excluding Adoption Of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	2,160		4,353
Operating expenses	1,801		3,635
Operating income (loss)	359		718
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenue	(2)		(8)
Operating expenses	6		7
Operating income (loss)	$ (8)		$ (15)

Recent Accounting Literature (S

Recent Accounting Literature (Schedule Of Impact Of Adoption Of ASU 2017-07) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Network related expenses	$ 478	$ 477	$ 961	$ 970
Selling, general and administrative expenses	460	531	929	1,073
Investment and other income, net	5		13
Pension settlement costs	$ 25	19	$ 25	62
Scenario, Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Network related expenses		477		971
Selling, general and administrative expenses		531		1,075
Pension settlement costs		19		62
Investment and other income, net				3
Accounting Standards Update 2017-07 [Member] | Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Network related expenses				(1)
Selling, general and administrative expenses				(2)
Pension settlement costs		(19)		(62)
Investment and other income, net				(3)
Pension settlement costs		$ 19		$ 62

ASC 606 Adoption And Revenue 44

ASC 606 Adoption And Revenue Recognition (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term contract assets	$ 42		$ 42		$ 40
Long-term contract assets	41		41		37
Short-term contract liabilities	51		51		41
Long-term contract liabilities	25		$ 25		19
Expected customer life			3 years 9 months 18 days
Short-term contract acquisition costs	97		$ 97		87
Long-term contract acquisition costs	126		126		117
Revenue from contract with customers	2,065	$ 2,106	4,167	$ 4,265
Revenue recognized for satisfaction of performance obligations			64
Revenue from contracts with customers, performance obligation	6,336		6,336
Contributions In Aid Of Construction [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue recognized for satisfaction of performance obligations			16
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capitalized contract cost incurred during the period			72
Amortized deferred costs			53
Short-term Contract With Customer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term contract assets	42		42
Short-term Contract With Customer [Member] | Upfront Fees [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term contract liabilities	13		13
Long-term Contract With Customer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Long-term contract assets	41		41
Long-term Contract With Customer [Member] | Upfront Fees [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Long-term contract liabilities	9		9
Impact Of Adoption Of ASC 606 [Member] | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term contract acquisition costs	(97)		(97)		87
Revenue from contract with customers	$ (86)		$ (182)
Impact Of Adoption Of ASC 606 [Member] | Short-term Contract With Customer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Short-term contract assets					40
Short-term contract liabilities					13
Impact Of Adoption Of ASC 606 [Member] | Long-term Contract With Customer [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Long-term contract assets					37
Long-term contract liabilities					$ 9

ASC 606 Adoption And Revenue 45

ASC 606 Adoption And Revenue Recognition (Schedule Of Prior Period Impact Of New Accounting Pronouncement) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	$ 751	$ 787	$ 819
Contract acquisition costs	97	87
Other current assets	106	68	64
Property, plant and equipment, net	14,282	14,392	14,377
Other assets	236	224	97
Other current liabilities	387	335	330
Other liabilities	274	308	317
Deferred income taxes	1,219	1,190	1,139
Accumulated deficit	(2,107)	(2,109)	$ (2,263)
Amounts Excluding Adoption Of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	786
Other current assets	104
Property, plant and equipment, net	14,243
Other assets	99
Other current liabilities	375
Other liabilities	279
Deferred income taxes	1,165
Accumulated deficit	(2,280)
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	35	(32)
Contract acquisition costs	(97)	87
Other current assets	(2)	4
Property, plant and equipment, net	(39)	15
Other assets	(137)	127
Other current liabilities	(12)	5
Other liabilities	5	(9)
Deferred income taxes	(54)	51
Accumulated deficit	$ (173)	$ 154

ASC 606 Adoption And Revenue 46

ASC 606 Adoption And Revenue Recognition (Schedule Of Impact Of New Accounting Pronouncement On Balance Sheet And Income Statement) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jan. 01, 2018	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	$ 751		$ 751		$ 787	$ 819
Contract acquisition costs	97		97		87
Prepaid expenses	90		90			78
Other current assets	106		106		68	64
Property, plant and equipment, net	14,282		14,282		14,392	14,377
Other assets	236		236		224	97
Other current liabilities	387		387		335	330
Other liabilities	274		274		308	317
Deferred income taxes	1,219		1,219		1,190	1,139
Accumulated deficit	(2,107)		(2,107)		(2,109)	$ (2,263)
Revenue	2,162	$ 2,304	4,361	$ 4,660
Network access expenses	369	408	741	819
Network related expenses	478	477	961	970
Selling, general and administrative expenses	460	531	929	1,073
Other operating expenses	488		997
Total operating expenses	1,795	2,679	3,628	4,718
Operating income (loss)	367	$ (375)	733	$ (58)
Amounts Excluding Adoption Of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	786		786
Prepaid expenses	96		96
Other current assets	104		104
Property, plant and equipment, net	14,243		14,243
Other assets	99		99
Other current liabilities	375		375
Other liabilities	279		279
Deferred income taxes	1,165		1,165
Accumulated deficit	(2,280)		(2,280)
Revenue	2,160		4,353
Network access expenses	366		735
Network related expenses	478		961
Selling, general and administrative expenses	469		942
Other operating expenses	488		997
Total operating expenses	1,801		3,635
Operating income (loss)	359		718
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	35		35		(32)
Contract acquisition costs	(97)		(97)		87
Prepaid expenses	6		6
Other current assets	(2)		(2)		4
Property, plant and equipment, net	(39)		(39)		15
Other assets	(137)		(137)		127
Other current liabilities	(12)		(12)		5
Other liabilities	5		5		(9)
Deferred income taxes	(54)		(54)		51
Accumulated deficit	(173)		(173)		$ 154
Revenue	(2)		(8)
Network access expenses	(3)		(6)
Selling, general and administrative expenses	9		13
Total operating expenses	6		7
Operating income (loss)	$ (8)		$ (15)

ASC 606 Adoption And Revenue 47

ASC 606 Adoption And Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 2,065	$ 2,106	$ 4,167	$ 4,265
Subsidy and other regulatory revenue	97	198	194	395
Total revenue	2,162	2,304	4,361	4,660
Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	973	974	1,958	1,967
Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	682	724	1,384	1,475
Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	270	329	550	676
Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	140	79	275	147
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,095	1,124	2,223	2,288
Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	970	$ 982	1,944	$ 1,977
Amounts Excluding Adoption Of ASC 606 [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,979		3,985
Subsidy and other regulatory revenue	181		368
Total revenue	2,160		4,353
Amounts Excluding Adoption Of ASC 606 [Member] | Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	948		1,890
Amounts Excluding Adoption Of ASC 606 [Member] | Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	648		1,318
Amounts Excluding Adoption Of ASC 606 [Member] | Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	297		606
Amounts Excluding Adoption Of ASC 606 [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	86		171
Amounts Excluding Adoption Of ASC 606 [Member] | Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,068		2,157
Amounts Excluding Adoption Of ASC 606 [Member] | Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	911		1,828
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	(86)		(182)
Subsidy and other regulatory revenue	84		174
Total revenue	(2)		(8)
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member] | Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	(25)		(68)
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member] | Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	(34)		(66)
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member] | Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	27		56
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member] | Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	(54)		(104)
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member] | Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	(27)		(66)
Accounting Standards Update 2014-09 [Member] | Impact Of Adoption Of ASC 606 [Member] | Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ (59)		$ (116)

ASC 606 Adoption And Revenue 48

ASC 606 Adoption And Revenue Recognition (Changes In Contract Assets And Contract Liabilities) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Jan. 01, 2018
ASC 606 Adoption And Revenue Recognition [Abstract]
Contract assets, Beginning balance	$ 77
Revenue recognized included in opening balance	(21)
Credits granted, excluding amounts recognized as revenue	27
Contract assets, Ending balance	83
Contract liabilities, Beginning balance	(60)
Revenue recognized included in opening contract balance	64
Cash received, excluding amounts recognized as revenue	(86)
Other	6
Contract liabilities, Ending balance	(76)
Short-term contract assets	42	$ 40
Long-term contract assets	41	37
Short-term contract liabilities	51	41
Long-term contract liabilities	$ 25	$ 19

ASC 606 Adoption And Revenue 49

ASC 606 Adoption And Revenue Recognition (Performance Obligations, Revenue) (Details) $ in Millions	Jun. 30, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	$ 6,336
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	2,197
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	2,396
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	878
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	367
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	224
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from contracts with customers, performance obligation	$ 274

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for doubtful accounts	$ 102		$ 69
Impact Of Adoption Of ASC 606 [Member] | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for doubtful accounts		$ 32

Accounts Receivable (Accounts R

Accounts Receivable (Accounts Receivable) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Accounts Receivable [Abstract]
Retail and wholesale	$ 765		$ 801
Other	88		87
Less: Allowance for doubtful accounts	(102)		(69)
Accounts receivable, net	$ 751	$ 787	$ 819

Accounts Receivable (Allowance

Accounts Receivable (Allowance For Doubtful Accounts) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Accounts Receivable [Abstract]
Bad debt expense	$ 22	$ 25	$ 41	$ 57

Property, Plant, and Equipment

Property, Plant, and Equipment (Narative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)
Property, Plant And Equipment [Abstract]
Proceeds from sale of property	$ 11
Sale leaseback, gains	$ 9
Sale Leaseback Transaction, Deferred Gain, Amortization Period	2 years
Sale leaseback, gain recognized	$ 18
Sale leaseback, gain remaining	$ 35

Property, Plant And Equipment54

Property, Plant And Equipment (Property, Plant And Equipment, Net) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Property, Plant And Equipment [Abstract]
Property, plant and equipment	$ 27,085		$ 26,496
Less: Accumulated depreciation	(12,803)		(12,119)
Property, plant and equipment, net	$ 14,282	$ 14,392	$ 14,377

Property, Plant And Equipment55

Property, Plant And Equipment (Schedule Of Depreciation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Property, Plant And Equipment [Abstract]
Depreciation expense	$ 343	$ 379	$ 688	$ 755

Goodwill And Other Intangible56

Goodwill And Other Intangibles (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Goodwill [Line Items]
Goodwill Impairment	$ 670		$ 670
Impairment		$ 2,788		$ 2,788
Customer Base [Member] | Maximum [Member]
Goodwill [Line Items]
Estimated useful life		12 years
Customer Base [Member] | Minimum [Member]
Goodwill [Line Items]
Estimated useful life		8 years

Goodwill And Other Intangible57

Goodwill And Other Intangibles (Components Of Other Intangibles) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 5,382	$ 5,382
Accumulated Amortization	(3,622)	(3,319)
Net Carrying Amount	1,760	2,063
Customer Base [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	5,188	5,188
Accumulated Amortization	(3,590)	(3,294)
Net Carrying Amount	1,598	1,894
Trade Name [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	122	122
Net Carrying Amount	122	122
Royalty Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	72	72
Accumulated Amortization	(32)	(25)
Net Carrying Amount	$ 40	$ 47

Goodwill And Other Intangible58

Goodwill And Other Intangibles (Amortization Expense) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Goodwill And Other Intangibles [Abstract]
Amortization expense	$ 143	$ 173	$ 303	$ 376

Fair Value Of Financial Instr59

Fair Value Of Financial Instruments (Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Millions	Jun. 30, 2018	Dec. 31, 2017
Carrying Amount [Member]
Long-term debt [Abstract]
Long-term debt	$ 16,209	$ 16,970
Fair Value [Member]
Long-term debt [Abstract]
Long-term debt	$ 13,883	$ 13,994

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($)	Jul. 03, 2018	Jun. 30, 2018	Jun. 30, 2017	Mar. 19, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Payments to retire debt instruments		$ 1,782,000,000
Long term debt reclassified to current		197,000,000
Line of credit facility, current borrowings		0
Gain on extinguishment of debt		33,000,000
Proceeds from long-term debt borrowings		$ 1,600,000,000	$ 1,500,000,000
Base Rate [Member]
Debt Instrument [Line Items]
Effective rate		5.00%
London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Effective rate		2.09%
Letter of Credit [Member]
Debt Instrument [Line Items]
Line of credit facility, current borrowings		$ 62,000,000
Term Loan Due 6/15/2024 [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Proceeds from long-term debt borrowings	$ 240,000,000
Secured Debt [Member]
Debt Instrument [Line Items]
Payments to retire debt instruments		83,000,000
Secured Debt [Member] | Second Lien Notes Due 4/1/2026 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,600,000,000		$ 1,600,000,000
Debt instrument, maturity date		Apr. 1, 2026
Interest Rate		8.50%		8.50%
Secured Debt [Member] | Term Loan Due 3/31/2021 [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date		Mar. 31, 2021
Interest Rate		4.85%			4.32%
Secured Debt [Member] | Term Loan Due 10/12/2021 [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date		Oct. 12, 2021
Interest Rate		8.375%			5.445%
Secured Debt [Member] | Term Loan Due 6/15/2024 [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date		Jun. 15, 2024
Interest Rate		5.85%			5.32%
Unsecured Debt [Member] | Senior Note Due 10/1/2018 [Member]
Debt Instrument [Line Items]
Payments to retire debt instruments		$ 48,000,000
Debt instrument, maturity date		Oct. 1, 2018
Interest Rate		8.125%			8.125%
Unsecured Debt [Member] | Senior Note Due 7/1/2021 [Member]
Debt Instrument [Line Items]
Payments to retire debt instruments		$ 400,000,000
Debt instrument, maturity date		Jul. 1, 2021
Interest Rate		9.25%			9.25%
Unsecured Debt [Member] | Senior Note Due 3/15/2019 [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date		Mar. 15, 2019
Interest Rate		7.125%			7.125%
Unsecured Debt [Member] | Senior Note Due 4/15/2020 [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date		Apr. 15, 2020
Interest Rate		8.50%			8.50%
Repurchase of senior notes		$ 447,000,000
Unsecured Debt [Member] | Senior Note Due 9/15/2020 [Member]
Debt Instrument [Line Items]
Payments to retire debt instruments		$ 249,000,000
Debt instrument, maturity date		Sep. 15, 2020
Interest Rate		8.875%			8.875%
Unsecured Debt [Member] | Senior Note Due 9/15/2021 [Member]
Debt Instrument [Line Items]
Payments to retire debt instruments		$ 555,000,000
Debt instrument, maturity date		Sep. 15, 2021
Interest Rate		6.25%			6.25%
Unsecured Debt Excluding Open Market Purchases [Member]
Debt Instrument [Line Items]
Payments to retire debt instruments		$ 1,651,000,000
JP Morgan Combined Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Acceleration Clause		The maturities of the Term Loan A, the Revolver, and the Term Loan B, in each case if still outstanding, will be accelerated in the following circumstances: (i) if, 91 days before the maturity date of any series of Senior Notes maturing in 2020, 2023 and 2024, more than $500 million in principal amount remains outstanding on such series; or (ii) if, 91 days before the maturity date of the first series of Senior Notes maturing in 2021 or 2022, more than $500 million in principal amount remains outstanding, in the aggregate, on the two series of Senior Notes maturing in such year.
Days Prior To Maturity To Meet Threshold To Not Accelerate Debt		91 days
Maximum Debt Threshold To Not Accelerate Debt		$ 500,000,000
JP Morgan Revolving Credit Facility 2015 [Member]
Debt Instrument [Line Items]
Debt instrument, maturity date		Feb. 27, 2022
Line of credit facility maximum borrowing capacity		$ 850,000,000
JP Morgan Term Loan A [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,625,000,000
Debt instrument, maturity date		Mar. 31, 2021
JP Morgan Term Loan A [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Effective basis spread		2.75%
JP Morgan Term Loan B [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 1,740,000,000
Debt instrument, maturity date		Jun. 15, 2024
JP Morgan Term Loan B [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest Rate Margin		2.75%
JP Morgan Term Loan B [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest Rate Margin		3.75%
CoBank Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Effective basis spread		3.375%
CoBank Term Loan 2014 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 350,000,000
CoBank Term Loan 2016 [Member]
Debt Instrument [Line Items]
Debt instrument, face amount		$ 315,000,000
Debt instrument, maturity date		Oct. 12, 2021
CoBank Term Loan 2016 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Interest Rate Margin	4.375%
Minimum [Member] | JP Morgan Term Loan A and Revolver [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest Rate Margin		0.75%
Minimum [Member] | JP Morgan Term Loan A and Revolver [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest Rate Margin		1.75%
Minimum [Member] | CoBank Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest Rate Margin		0.875%
Minimum [Member] | CoBank Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest Rate Margin		1.875%
Maximum [Member] | JP Morgan Term Loan A and Revolver [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest Rate Margin		1.75%
Maximum [Member] | JP Morgan Term Loan A and Revolver [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest Rate Margin		2.75%
Maximum [Member] | CoBank Credit Facility [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Interest Rate Margin		3.875%
Maximum [Member] | CoBank Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest Rate Margin		4.875%

Long-Term Debt (Long-Term Debt)

Long-Term Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Long-term debt, beginning balance	$ 17,863
Payments and Retirements	(1,782)
New Borrowings	1,600
Long-term debt, ending balance	17,681
Long-term debt	17,863	$ 17,681	$ 17,863
Less: Debt Issuance Cost		(192)	(183)
Less: Debt Premium/(Discount)		(52)	(54)
Less: Current Portion		(1,228)	(656)
Long-term Debt, Excluding Current Maturities		$ 16,209	16,970
Interest rate		8.69%
Secured Debt [Member]
Debt Instrument [Line Items]
Long-term debt, beginning balance	3,511
Payments and Retirements	(83)
Long-term debt, ending balance	5,029
Long-term debt	3,511	$ 5,029	3,511
Secured Debt [Member] | Parent Company [Member]
Debt Instrument [Line Items]
Long-term debt, beginning balance	3,511
Payments and Retirements	(82)
New Borrowings	1,600
Long-term debt, ending balance	5,029
Long-term debt	3,511	$ 5,029	3,511
Interest rate		7.03%
Secured Debt [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Long-term debt, beginning balance	107
Payments and Retirements	(1)
Long-term debt, ending balance	106
Long-term debt	107	$ 106	107
Interest rate		8.35%
Unsecured Debt [Member]
Debt Instrument [Line Items]
Long-term debt, beginning balance	13,495
Long-term debt, ending balance	11,796
Long-term debt	13,495	$ 11,796	13,495
Unsecured Debt [Member] | Parent Company [Member]
Debt Instrument [Line Items]
Long-term debt, beginning balance	13,495
Payments and Retirements	(1,699)
New Borrowings
Long-term debt, ending balance	11,796
Long-term debt	13,495	$ 11,796	13,495
Interest rate		9.51%
Unsecured Debt [Member] | Subsidiaries [Member]
Debt Instrument [Line Items]
Long-term debt, beginning balance	750
Long-term debt, ending balance	750
Long-term debt	$ 750	$ 750	$ 750
Interest rate		6.90%

Long-Term Debt (Senior Unsecure

Long-Term Debt (Senior Unsecured Debt) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Mar. 19, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Principal Outstanding	$ 17,681		$ 17,863
Secured Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	5,029		3,511
Secured Debt [Member] | Term Loan Due 10/24/2019 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 228		$ 245
Interest Rate	8.375%		5.445%
Debt instrument, maturity date	Oct. 24, 2019
Secured Debt [Member] | Term Loan Due 3/31/2021 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 1,442		$ 1,483
Interest Rate	4.85%		4.32%
Debt instrument, maturity date	Mar. 31, 2021
Secured Debt [Member] | Term Loan Due 10/12/2021 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 260		$ 276
Interest Rate	8.375%		5.445%
Debt instrument, maturity date	Oct. 12, 2021
Secured Debt [Member] | Term Loan Due 6/15/2024 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 1,485		$ 1,492
Interest Rate	5.85%		5.32%
Debt instrument, maturity date	Jun. 15, 2024
Secured Debt [Member] | Second Lien Notes Due 4/1/2026 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 1,600
Interest Rate	8.50%	8.50%
Debt instrument, maturity date	Apr. 1, 2026
Secured Debt [Member] | IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 13		$ 13
Interest Rate	6.20%		6.20%
Debt instrument, maturity date	May 1, 2030
Secured Debt [Member] | Equipment Financings [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 1		$ 2
Interest Rate	0.00%		0.00%
Unsecured Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 11,796		$ 13,495
Unsecured Debt [Member] | Senior Note Due 10/1/2018 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 443		$ 491
Interest Rate	8.125%		8.125%
Debt instrument, maturity date	Oct. 1, 2018
Unsecured Debt [Member] | Senior Note Due 3/15/2019 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 404		$ 404
Interest Rate	7.125%		7.125%
Debt instrument, maturity date	Mar. 15, 2019
Unsecured Debt [Member] | Senior Note Due 4/15/2020 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 172		$ 619
Interest Rate	8.50%		8.50%
Debt instrument, maturity date	Apr. 15, 2020
Unsecured Debt [Member] | Senior Note Due 9/15/2020 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 55		$ 303
Interest Rate	8.875%		8.875%
Debt instrument, maturity date	Sep. 15, 2020
Unsecured Debt [Member] | Senior Note Due 7/1/2021 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 89		$ 490
Interest Rate	9.25%		9.25%
Debt instrument, maturity date	Jul. 1, 2021
Unsecured Debt [Member] | Senior Note Due 9/15/2021 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 220		$ 775
Interest Rate	6.25%		6.25%
Debt instrument, maturity date	Sep. 15, 2021
Unsecured Debt [Member] | Senior Note Due 4/15/2022 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 500		$ 500
Interest Rate	8.75%		8.75%
Debt instrument, maturity date	Apr. 15, 2022
Unsecured Debt [Member] | Senior Note Due 9/15/2022 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 2,188		$ 2,188
Interest Rate	10.50%		10.50%
Debt instrument, maturity date	Sep. 15, 2022
Unsecured Debt [Member] | Senior Note Due 1/15/2023 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 850		$ 850
Interest Rate	7.125%		7.125%
Debt instrument, maturity date	Jan. 15, 2023
Unsecured Debt [Member] | Senior Note Due 4/15/2024 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 750		$ 750
Interest Rate	7.625%		7.625%
Debt instrument, maturity date	Apr. 15, 2024
Unsecured Debt [Member] | Senior Note Due 1/15/2025 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 775		$ 775
Interest Rate	6.875%		6.875%
Debt instrument, maturity date	Jan. 15, 2025
Unsecured Debt [Member] | Senior Note Due 9/15/2025 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 3,600		$ 3,600
Interest Rate	11.00%		11.00%
Debt instrument, maturity date	Sep. 15, 2025
Unsecured Debt [Member] | Debenture Due 11/1/2025 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 138		$ 138
Interest Rate	7.00%		7.00%
Debt instrument, maturity date	Nov. 1, 2025
Unsecured Debt [Member] | Debenture Due 8/15/2026 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 2		$ 2
Interest Rate	6.80%		6.80%
Debt instrument, maturity date	Aug. 15, 2026
Unsecured Debt [Member] | Senior Note Due 1/15/2027 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 346		$ 346
Interest Rate	7.875%		7.875%
Debt instrument, maturity date	Jan. 15, 2027
Unsecured Debt [Member] | Senior Note Due 8/15/2031 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 945		$ 945
Interest Rate	9.00%		9.00%
Debt instrument, maturity date	Aug. 15, 2031
Unsecured Debt [Member] | Debenture Due 10/1/2034 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 1		$ 1
Interest Rate	7.68%		7.68%
Debt instrument, maturity date	Oct. 1, 2034
Unsecured Debt [Member] | Debenture Due 7/1/2035 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 125		$ 125
Interest Rate	7.45%		7.45%
Debt instrument, maturity date	Jul. 1, 2035
Unsecured Debt [Member] | Debenture Due 10/1/2046 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 193		$ 193
Interest Rate	7.05%		7.05%
Debt instrument, maturity date	Oct. 1, 2046
Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 106		$ 107
Secured Subsidiary Debt [Member] | Debenture Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 100		$ 100
Interest Rate	8.50%		8.50%
Debt instrument, maturity date	Nov. 15, 2031
Secured Subsidiary Debt [Member] | RUS Loan Contracts Due 1/3/2028 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 6		$ 7
Interest Rate	6.152%		6.152%
Debt instrument, maturity date	Jan. 3, 2028
Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 750		$ 750
Unsecured Subsidiary Debt [Member] | Debenture Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 200		$ 200
Interest Rate	6.75%		6.75%
Debt instrument, maturity date	May 15, 2027
Unsecured Subsidiary Debt [Member] | Debenture Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 300		$ 300
Interest Rate	6.86%		6.86%
Debt instrument, maturity date	Feb. 1, 2028
Unsecured Subsidiary Debt [Member] | Debenture Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 200		$ 200
Interest Rate	6.73%		6.73%
Debt instrument, maturity date	Feb. 15, 2028
Unsecured Subsidiary Debt [Member] | Debenture Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 50		$ 50
Interest Rate	8.40%		8.40%
Debt instrument, maturity date	Oct. 15, 2029
Secured Debt, Unsecured Debt, Secured Subsidiary Debt, And Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 17,681		$ 17,863
Weighted average interest rate	8.70%		8.10%

Long-Term Debt (Debt Maturities

Long-Term Debt (Debt Maturities By Year) (Details) - USD ($) $ in Millions	Jul. 03, 2018	Jun. 30, 2018
Subsequent Event [Line Items]
Principal Payments 2018 (remaining six months)		$ 740
Principal Payments 2019		592
Principal Payments 2020		434
Principal Payments 2021		1,601
Principal Payments 2022		2,703
Principal Payments 2023		866
Principal Payments Thereafter		$ 10,744
Subsequent Event [Member]
Subsequent Event [Line Items]
Principal Payments 2018 (remaining six months)	$ 508
Principal Payments 2019	595
Principal Payments 2020	437
Principal Payments 2021	1,604
Principal Payments 2022	2,706
Principal Payments 2023	868
Principal Payments Thereafter	10,971
Change in principal payments, 2018 (remaining six months)	(232)
Change in principal payments, 2019	3
Change in principal payments, 2020	3
Change in principal payments, 2021	3
Change in principal payments, 2022	3
Change in principal payments, 2023	2
Change in principal payments, Thereafter	$ 227

Restructuring Costs And Other64

Restructuring Costs And Other Charges (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Restructuring Costs And Other Charges
Restructuring Reserve	$ 6		$ 25
Severance expense	$ 6	$ 41

Restructuring Costs And Other65

Restructuring Costs And Other Charges (Restructuring Reserve Rollforward) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Restructuring Reserve [Roll Forward]
Restructuring Reserve, Beginning Balance	$ 25
Severance expense	6	$ 41
Cash payments during the period	(25)
Restructuring Reserve, Ending Balance	$ 6

Investment And Other Income (Co

Investment And Other Income (Components Of Investment And Other Income) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017
Investment And Other Income [Abstract]
Interest and dividend income	$ 1	$ 3	$ 3
Pension and OPEB costs	5	10	$ (3)
All other, net	(1)
Total investment and other income, net	$ 5	$ 13

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Income Tax Contingency [Line Items]
Deferred Tax Assets, Net, Current	$ 2	$ 2
Accounting Standards Update 2014-09 [Member]
Income Tax Contingency [Line Items]
Current Income Tax Expense (Benefit)	$ 3

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Provision For Income Taxes) (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Taxes [Abstract]
Consolidated tax provision at federal statutory rate (in hundredths)	21.00%	35.00%	21.00%	35.00%
State income tax provisions, net of federal income tax benefit (in hundredths)	1.70%	1.80%	(34.70%)	1.60%
Remeasurement of certain deferred tax balances			78.60%
Tax reserve adjustment (in hundredths)	0.90%	(0.10%)	(1.10%)	(0.10%)
Changes in certain deferred tax balances (in hundredths)	31.60%	(0.30%)	146.60%	(0.20%)
Goodwill impairment (in hundreths)		(12.30%)		(10.90%)
Shared-based payments (in hundreths)			(70.30%)	(0.20%)
Federal research and development tax credit (in hundreths)	(2.20%)	0.10%	(3.20%)	0.20%
All other, net (in hundredths)	1.00%	(0.20%)	1.80%	(0.20%)
Effective tax rate (in hundredths)	54.00%	24.00%	138.70%	25.20%

Net Loss Per Share (Narrative)

Net Loss Per Share (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)	1,334,000	1,334,000	2,664,000
Non-Employee Directors' Deferred Fee Plan and Equity Plan [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)		247,634	155,616
Expense recognized during the period		$ 0	$ (3)
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)		19,250,000	19,250,000

Net Loss Per Share (Calculation

Net Loss Per Share (Calculation Of Net Income (Loss) Per Common Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Net Loss Per Share [Abstract]
Net loss attributable to Frontier common shareholders	$ (72)	$ (715)	$ (105)	$ (844)
Less: Dividends paid on unvested restricted stock awards		(1)		(2)
Total basic net loss attributable to Frontier common shareholders	(72)	(716)	(105)	(846)
Effect of loss related to dilutive stock units		(2)		(2)
Total diluted net loss attributable to Frontier common shareholders	$ (72)	$ (718)	$ (105)	$ (848)
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)	80,201	78,531	79,429	78,365
Less: Weighted average unvested restricted stock awards (in shares)	(2,175)	(736)	(1,744)	(686)
Total weighted average shares outstanding - basic (in shares)	78,026	77,795	77,685	77,679
Basic net loss per share attributable to Frontier common shareholders	$ (0.92)	$ (9.20)	$ (1.35)	$ (10.88)
Effect of dilutive stock units (in shares)		156		156
Total weighted average shares outstanding - diluted (in shares)	78,026	77,951	77,685	77,835
Diluted net loss per share attributable to Frontier common shareholders	$ (0.92)	$ (9.21)	$ (1.35)	$ (10.89)

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2015
Class of Stock [Line Items]
Class of stock conversion, rate	1.3333
Dividends payable	$ 54
Common Stock [Member]
Class of Stock [Line Items]
Shares issued in stock conversion	25,529,000
Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period Shares Excluding Over Allotment New Issues		17,500,000
Preferred Stock, Dividend Rate, Percentage	11.125%
Preferred Stock, Par or Stated Value Per Share	$ 0.01
Shares Issued, Price Per Share		$ 100
Over Allotment Option Shares Issued		1,750,000

Stock Plans (Narrative) (Detail

Stock Plans (Narrative) (Details) $ / shares in Units, $ in Millions	Feb. 14, 2018shares	Jun. 30, 2018USD ($)ShareBasedCompensationPlan$ / sharesshares	Jun. 30, 2017USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock-based compensation plan under which grants were made | ShareBasedCompensationPlan		7
Number of stock-based compensation plan under which grants were not made | ShareBasedCompensationPlan		6
EIP Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant under the plans (in shares) | shares		5,667,000
Shares available for grant under the plan (in shares) | shares		2,405,000
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expense recognized during the period		$ 2	$ 0
Shares granted (in shares) | shares	284,000	284,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expense recognized during the period		$ 7	$ 9
Shares granted (in shares) | shares		1,996,000	454,000
Restricted Stock
Restricted stock granted, Aggregate fair value		$ 11	$ 8
Restricted stock vested, fair value		1	4
Fair value of unvested restricted stock		$ 11	$ 13	$ 4
Restriced stock, grant date fair value per share | $ / shares		$ 15.81	$ 48.40	$ 58.63
Remaining unrecognized compensation cost associated with unvested restricted stock awards		$ 36
Weighted average period over which unvested restricted stock awards unrecognized compensation cost is expected to be recognized (in years)		2 years

Stock Plans (LTIP Target Perfor

Stock Plans (LTIP Target Performance Shares) (Details) - Performance Shares [Member] - shares	Feb. 14, 2018	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)		306,000
Shares granted (in shares)	284,000	284,000
Shares earned (in shares)		(18,000)
Shares forfeited (in shares)		(47,000)
Balance at end of period (in shares)		525,000

Stock Plans (Restricted Shares

Stock Plans (Restricted Shares Outstanding) (Details) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)	633,000
Shares granted (in shares)	1,996,000	454,000
Shares earned (in shares)	(221,000)
Shares forfeited (in shares)	(276,000)
Balance at end of period (in shares)	2,132,000
Balance at beginning of period (in dollars per shares)	$ 58.63
Restricted stock granted (in dollars per shares)	8.30
Restricted stock vested (in dollars per shares)	66.47
Restricted stock forfeited (in dollars per shares)	19.24
Balance at end of period (in dollars per shares)	$ 15.81	$ 48.40
Balance at beginning of period, Aggregate fair value	$ 4
Restricted stock granted, Aggregate fair value	11	$ 8
Restricted stock vested, Aggregate fair value	(1)	(4)
Balance at end of period, Aggregate fair value	$ 11	$ 13

Comprehensive Income (Loss) (Na

Comprehensive Income (Loss) (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Comprehensive Income (Loss) [Abstract]
Defined Benefit Plan, Benefit Obligation, (Increase) Decrease for Remeasurement due to Settlement		$ 65	$ 28
Other comprehensive income, Recognition of net actuarial loss for pension settlement costs, before tax	$ 19	25	$ 62
Pension settlement costs, net of tax		$ 19

Comprehensive Income (Loss) (Ac

Comprehensive Income (Loss) (Accumulated Other Comprehensive Loss, Net of Tax) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			$ 2,274
Net current-period other comprehensive income (loss)	$ 71	$ (3)	70	$ 58
Balance	2,401		2,401
Pension Costs/Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			(345)	(403)
Other comprehensive income before reclassifications, net of tax			45	12
Amounts reclassified from accumulated other comprehensive loss, net of tax			27	50
Net current-period other comprehensive income (loss)			72	62
Balance	(273)	(341)	(273)	(341)
OPEB Costs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			(21)	16
Other comprehensive income before reclassifications, net of tax			1	(1)
Amounts reclassified from accumulated other comprehensive loss, net of tax			(3)	(3)
Net current-period other comprehensive income (loss)			(2)	(4)
Balance	(23)	12	(23)	12
Deferred Taxes On Pension And OPEB Costs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Deferred tax items	195	194	195	194	$ 223	$ 231
Accumulated Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance			(366)	(387)
Other comprehensive income before reclassifications, net of tax			46	11
Amounts reclassified from accumulated other comprehensive loss, net of tax			24	47
Net current-period other comprehensive income (loss)			70	58
Balance	$ (296)	$ (329)	$ (296)	$ (329)

Comprehensive Income (Loss) (Re

Comprehensive Income (Loss) (Reclassification Out of Accumulated Other Comprehensive Income) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Pension Costs/Benefits [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, net of tax			$ (27)	$ (50)
OPEB Costs [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, net of tax			3	3
Reclassification out of Accumulated Other Comprehensive Income [Member] | Pension Costs/Benefits [Member] | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, before tax	$ (6)	$ (9)	(13)	(17)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Pension Costs/Benefits [Member] | Accumulated Defined Benefit Plans Adjustment, Net Actuarial Loss for Pension Settlement Costs [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, before tax	(25)	(19)	(25)	(62)
Reclassification out of Accumulated Other Comprehensive Income [Member] | Pension Costs/Benefits [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, before tax	(31)	(28)	(38)	(79)
Amounts reclassified from AOCI, tax	8	10	11	29
Amounts reclassified from AOCI, net of tax	(23)	(18)	(27)	(50)
Reclassification out of Accumulated Other Comprehensive Income [Member] | OPEB Costs [Member] | Accumulated Defined Benefit Plans Adjustment, Net Prior Service Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, before tax	3	3	5	5
Reclassification out of Accumulated Other Comprehensive Income [Member] | OPEB Costs [Member] | Accumulated Defined Benefit Plans Adjustment, Net Gain (Loss) Attributable to Parent [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, before tax		(1)	(1)	(1)
Reclassification out of Accumulated Other Comprehensive Income [Member] | OPEB Costs [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amounts reclassified from AOCI, before tax	3	2	4	4
Amounts reclassified from AOCI, tax	(1)		(1)	(1)
Amounts reclassified from AOCI, net of tax	$ 2	$ 2	$ 3	$ 3

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017	Mar. 31, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Settlements, Benefit Obligation			$ 171	$ 362
Defined Benefit Plan, Settlements Benefit obligation threshold			216	234
Pension settlement costs	$ 25	$ 19	25	62
Other comprehensive income, Recognition of net actuarial loss for pension settlement costs, before tax		19	25	62
Liability, Retirement and Postemployment Benefits	570	711	570	711	$ 689	$ 665
Capitalization of pension and OPEB expense related to engineering and plant construction			14	14
Defined benefit plan, cash contributions by employer			64
Plan assets	2,499		2,499		$ 2,674
Decrease in pension assets			$ 175
Percentage of increase in pension plan			7.00%
Negative investment returns			$ (37)
Benefit payments			202
Pension Costs/Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension settlement costs	25	$ 19	25	$ 62
Plan contributions required, 2018	$ 150		150
Plan contributions			$ 64

Retirement Plans (Net Periodic

Retirement Plans (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Pension settlement costs	$ 25	$ 19	$ 25	$ 62
Pension Costs/Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	24	25	48	50
Interest cost on projected benefit obligation	30	33	60	67
Expected return on plan assets	(48)	(48)	(98)	(96)
Amortization of unrecognized (gain) loss	6	9	13	17
Net periodic pension benefit cost	12	19	23	38
Pension settlement costs	25	19	25	62
Net periodic benefit cost	37	38	48	100
OPEB Costs [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	6	6	11	11
Interest cost on projected benefit obligation	10	9	19	19
Amortization of prior service cost/(credit)	(3)	(3)	(5)	(5)
Amortization of unrecognized (gain) loss		1	1	1
Net periodic benefit cost	$ 13	$ 13	$ 26	$ 26

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)
Regulatory Commitments [Abstract]
Frozen high-cost phasedown support	$ 6
Number of households to be serviced under regulatory funded programs	774,000
Number of States in our Territory	29
CAF II [ Member]
Regulatory Commitments [Abstract]
Annual support offered by the Federal Communications Commission	$ 332