AT&T (T) 8-K Other Events

AT&T Inc.
Non-GAAP Wireless Reconciliation
Wireless Segment OIBDA
Dollars in millions
Unaudited
	For the Quarter Ended
Wireless	9/30/2010			6/30/2010			3/31/2010			12/31/2009			9/30/2009			6/30/2009			3/31/2009			12/31/2008			9/30/2008			6/30/2008			3/31/2008
Segment Operating Revenues
Service	$	13,675		$	13,186		$	12,850		$	12,585		$	12,372		$	11,960		$	11,646		$	11,523		$	11,227		$	10,894		$	10,605
Equipment		1,505			1,056			1,047			1,232			1,255			1,262			1,192			1,318			1,345			1,082			1,180
Total Segment Operating Revenues		15,180			14,242			13,897			13,817			13,627			13,222			12,838			12,841			12,572			11,976			11,785
Segment Operating Expenses
Operations and support expenses		10,032			8,553			8,173			8,695			8,637			8,422			7,877			8,487			8,611			7,285			7,147
Depreciation and amortization		1,640			1,578			1,558			1,550			1,490			1,503			1,500			1,507			1,466			1,510			1,542
Total Segment Operating Expenses		11,672			10,131			9,731			10,245			10,127			9,925			9,377			9,994			10,077			8,795			8,689
Segment Operating Income		3,508			4,111			4,166			3,572			3,500			3,297			3,461			2,847			2,495			3,181			3,096
Plus: Depreciation and amortization		1,640			1,578			1,558			1,550			1,490			1,503			1,500			1,507			1,466			1,510			1,542
OIBDA		5,148			5,689			5,724			5,122			4,990			4,800			4,961			4,354			3,961			4,691			4,638
OIBDA as a % of Service Revenue		37.6	%		43.1	%		44.5	%		40.7	%		40.3	%		40.1	%		42.6	%		37.8	%		35.3	%		43.1	%		43.7	%

OIBDA is defined as operating income (loss) before depreciation and amortization. OIBDA differs from segment operating income (loss), as calculated in accordance with generally accepted accounting principles (GAAP), in that it excludes depreciation and amortization. OIBDA does not give effect to cash used for debt service requirements and thus does not reflect available funds for distributions, reinvestment or other discretionary uses. OIBDA is not presented as an alternative measure of operating results or cash flows from operations, as determined in accordance with GAAP. Our calculation of OIBDA, as presented, may differ from similarly titled measures reported by other companies.