Level 3 Parent (LVLT) 10-K 26 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Feb. 24, 2016	Jun. 30, 2015
Entity Information [Line Items]
Entity Registrant Name	LEVEL 3 COMMUNICATIONS INC
Entity Central Index Key	794,323
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 13,018
Entity Common Stock, Shares Outstanding		356,840,483
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue	$ 8,229	$ 6,777	$ 6,313
Costs and Expenses:
Network access costs	2,833	2,529	2,471
Network related expenses	1,432	1,246	1,214
Depreciation and amortization	1,166	808	800
Selling, general and administrative expenses	1,467	1,181	1,162
Total costs and expenses	6,898	5,764	5,647
Operating Income	1,331	1,013	666
Other Income (Expense):
Interest income	1	1	0
Interest expense	(642)	(654)	(649)
Loss on modification and extinguishment of debt	(218)	(53)	(84)
Venezuela deconsolidation charge	(171)	0	0
Other, net	(18)	(69)	(4)
Total other expense	(1,048)	(775)	(737)
Income (Loss) Before Income Taxes	283	238	(71)
Income Tax Benefit (Expense)	3,150	76	(38)
Net Income (Loss)	$ 3,433	$ 314	$ (109)
Net Income (Loss) Per Share -Basic	$ 9.71	$ 1.23	$ (0.49)
Shares Used to Compute Basic Net Income (Loss)per Share (in thousands)	353,385	254,428	222,368
Net Income (Loss) Per Share - Diluted	$ 9.58	$ 1.21	$ (0.49)
Shares Used to Compute Diluted Net Income (Loss)per Share (in thousands)	358,593	258,483	222,368

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income (Loss)	$ 3,433	$ 314	$ (109)
Foreign currency translation adjustments, net of tax effect of $13, $0, and $0	(162)	(178)	11
Defined benefit pension plan adjustments, net of tax effect of ($2), $0, and $0	(8)	5	1
Other Comprehensive Income (Loss), Net of Tax	(154)	(183)	10
Comprehensive Income (Loss)	$ 3,279	$ 131	$ (99)

Comprehensive Income (Loss) Par

Comprehensive Income (Loss) Parenthetical (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$ 13	$ 0	$ 0
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax	$ (2)	$ 0	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Assets
Cash and cash equivalents	$ 854	$ 580
Restricted cash and securities	8	7
Receivables, less allowances for doubtful accounts of $32 and $30, respectively	757	737
Other	130	157
Total Current Assets	1,749	1,481
Property, Plant and Equipment, net of Accumulated Depreciation of $10,365 and $9,629, respectively	9,878	9,860
Restricted Cash and Securities	42	20
Goodwill	7,749	7,689
Other Intangibles, net	1,127	1,414
Deferred Tax Assets	3,441	300
Other Assets, net	159	183
Total Assets	24,145	20,947
Liabilities:
Accounts payable	629	664
Current portion of long-term debt	15	349
Accrued payroll and employee benefits	218	273
Accrued interest	108	174
Current portion of deferred revenue	267	287
Other	179	159
Total Current Liabilities	1,416	1,906
Long-Term Debt, less current portion	10,994	10,984
Deferred Revenue, less current portion	977	921
Other Liabilities	632	773
Total Liabilities	14,019	14,584
Commitments and Contingencies	0	0
Stockholders’ Equity:
Preferred stock, $.01 par value, authorized 10,000,000 shares: no shares issued or outstanding	0	0
Common stock, $.01 par value, authorized 433,333,333 shares in both periods; 356,374,473 shares issued and outstanding at December 31, 2015 and 341,361,420 shares issued and outstanding at December 31, 2014	4	3
Additional paid-in capital	19,642	19,159
Accumulated other comprehensive loss	(301)	(147)
Accumulated deficit	(9,219)	(12,652)
Total Stockholders’ Equity	10,126	6,363
Total Liabilities and Stockholders’ Equity	$ 24,145	$ 20,947

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts	$ 32	$ 30
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 10,365	$ 9,629
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common Stock, Shares Authorized	433,333,333	433,333,333
Common stock, shares issued	356,374,473	341,361,420
Common stock, shares outstanding	356,374,473	341,361,420

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Cash Flows from Operating Activities:
Net income (loss)	$ 3,433	$ 314	$ (109)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	1,166	808	800
Loss on impairment	0	18	7
Non-cash compensation expense attributable to stock awards	141	73	151
Loss on modification and extinguishment of debt	218	53	84
Venezuela deconsolidation charge	171	0	0
Accretion of debt discount and amortization of debt issuance costs	24	36	36
Accrued interest on long-term debt, net	(57)	12	(49)
Non-cash tax adjustments	0	(7)	(42)
Deferred income taxes	(3,202)	(116)	(29)
Loss (gain) on sale of property, plant, and equipment and other assets	1	(3)	(2)
Other, net	35	(8)	(41)
Changes in working capital items:
Receivables	(87)	9	30
Other current assets	(11)	2	3
Payables	4	(77)	(162)
Deferred revenue	88	6	28
Other current liabilities	(69)	41	8
Net Cash Provided by Operating Activities	1,855	1,161	713
Cash Flows from Investing Activities:
Capital expenditures	(1,229)	(910)	(760)
Cash related to deconsolidated Venezuela operations	(83)	0	0
Decrease (increase) in restricted cash and securities, net	(22)	(10)	13
Proceeds from sale of property, plant and equipment and other assets	4	3	0
Investment in tw telecom, net of cash acquired	0	(167)	0
Other	(14)	(2)	2
Net Cash Used in Investing Activities	(1,344)	(1,086)	(745)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	4,832	589	1,502
Payments on and repurchases of long-term debt, including current portion and refinancing costs	(5,051)	(671)	(1,796)
Net Cash Provided by (Used in) Financing Activities	(219)	(82)	(294)
Effect of Exchange Rates on Cash and Cash Equivalents	(18)	(44)	(22)
Net Change in Cash and Cash Equivalents	274	(51)	(348)
Cash and Cash Equivalents at Beginning of Year	580	631	979
Cash and Cash Equivalents at End of Year	854	580	631
Supplemental Disclosure of Cash Flow Information:
Cash interest paid	668	598	674
Income taxes paid, net of refunds	50	44	33
Non-cash Investing and Financing Activities:
Capital lease obligations incurred	6	2	13
Notes issued for property	0	0	12
Long-term debt conversion into equity	333	142	200
Accrued interest conversion into equity	10	2	3
Long-term debt issued and proceeds placed in escrow	0	3,000	0
Escrowed securities used in the acquisition of tw telecom	$ 0	$ 3,014	$ 0

Consolidated Statements of Chan

Consolidated Statements of Changes In Stockholders' Equity - USD ($) $ in Millions	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Beginning balance at Dec. 31, 2012	$ 1,171	$ 2	$ 14,000	$ 26	$ (12,857)
Beginning balance (in shares) at Dec. 31, 2012		218,380,070
Common Stock
Common stock issued under employee stock benefit plans and other	70	$ 0	70	0	0
Common stock issued under employee stock benefit plans and other (in shares)		5,493,729
Stock-based compensation expense	69	$ 0	69	0	0
Conversion of debt to equity	200	$ 0	200	0	0
Conversion of debt to equity (in shares)		10,814,264
Net Income (Loss)	(109)	$ 0	0	0	(109)
Other Comprehensive Income (Loss)	10	0	0	10	0
Ending balance at Dec. 31, 2013	1,411	$ 2	14,339	36	(12,966)
Ending balance (in shares) at Dec. 31, 2013		234,688,063
Common Stock
Common stock issued under employee stock benefit plans and other	78	$ 0	78	0	0
Common stock issued under employee stock benefit plans and other (in shares)		4,528,559
Stock-based compensation expense	55	$ 0	55	0	0
tw telecom acquisition equity consideration	4,544	$ 1	4,543	0	0
tw telecom acquisition equity consideration (in shares)		96,868,883
Conversion of debt to equity	144	$ 0	144	0	0
Conversion of debt to equity (in shares)		5,275,915
Net Income (Loss)	314	$ 0	0	0	314
Other Comprehensive Income (Loss)	(183)	0	0	(183)	0
Ending balance at Dec. 31, 2014	$ 6,363	$ 3	19,159	(147)	(12,652)
Ending balance (in shares) at Dec. 31, 2014	341,361,420	341,361,420
Common Stock
Common stock issued under employee stock benefit plans and other	$ 35	$ 0	35	0	0
Common stock issued under employee stock benefit plans and other (in shares)		2,696,470
Stock-based compensation expense	106	$ 0	106	0	0
Conversion of debt to equity	343	$ 1	342	0	0
Conversion of debt to equity (in shares)		12,316,583
Net Income (Loss)	3,433	$ 0	0	0	3,433
Other Comprehensive Income (Loss)	(154)	0	0	(154)	0
Ending balance at Dec. 31, 2015	$ 10,126	$ 4	$ 19,642	$ (301)	$ (9,219)
Ending balance (in shares) at Dec. 31, 2015	356,374,473	356,374,473

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Organization and Summary of Significant Accounting Policies	Organization and Summary of Significant Accounting Policies Description of Business Level 3 Communications, Inc. and subsidiaries (the "Company" or "Level 3") is a facilities-based provider (that is, a provider that owns or leases a substantial portion of the plant, property and equipment necessary to provide its services) of a broad range of integrated communications services. The Company created its communications network by constructing its own assets and through a combination of purchasing other companies and purchasing or leasing facilities from others. Level 3's network is an international, facilities-based communications network. The Company designed its network to provide communications services that employ and take advantage of rapidly improving underlying optical, Internet Protocol, computing and storage technologies. On October 31, 2014 , the Company completed the acquisition of tw telecom inc. (“tw telecom”) and tw telecom became an indirect, wholly owned subsidiary of the Company through a tax-free, stock and cash reorganization (the "Merger"). See Note 2 - Events Associated with the Merger of tw telecom inc. Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of Level 3 Communications, Inc. and subsidiaries in which it has a controlling interest. All significant intercompany accounts and transactions have been eliminated. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"). As part of its consolidation policy, the Company considers its controlled subsidiaries, investments in businesses in which the Company is not the primary beneficiary or does not have effective control but has the ability to significantly influence operating and financial policies, and variable interests resulting from economic arrangements that give the Company rights to economic risks or rewards of a legal entity. The Company does not have variable interests in a variable interest entity where it is required to consolidate the entity as the primary beneficiary. Prior to October 1, 2015, the Company included the results of its wholly owned Venezuelan subsidiary in its Consolidated Financial Statements using the consolidation method of accounting. The Company’s Venezuelan subsidiary's earnings and cash flows are reflected in the Consolidated Financial Statements for the nine months ended September 30, 2015 and the years ended December 31, 2014 and 2013, respectively. Venezuelan exchange control regulations have resulted in an other-than-temporary lack of exchangeability between the Venezuelan bolivar and U.S. dollar, and have restricted the Company's Venezuelan operations’ ability to pay dividends in U.S. dollars and settle intercompany obligations in U.S. dollars. The severe currency controls imposed by the Venezuelan government have significantly limited the ability to realize the benefits from earnings of the Company’s Venezuelan operations and access the resulting liquidity provided by those earnings in U.S. dollars. The Company expects that this condition will continue for the foreseeable future. Additionally, government regulations affecting the Company's ability to manage its Venezuelan subsidiary’s capital structure, purchasing, product pricing, customer invoicing and collections, and labor relations; and the current political and economic situation within Venezuela have resulted in an acute degradation in the Company's ability to make key operational decisions for its Venezuelan operations. This lack of exchangeability into U.S. dollars and the degradation in the Company's ability to control key operational decisions has resulted in a lack of control over the Company's Venezuelan subsidiary for U.S. accounting purposes. Therefore, while continuing to wholly own a variable interest in its Venezuelan subsidiary, in accordance with Accounting Standards Codification 810 -- Consolidation, the Company deconsolidated its Venezuelan subsidiary on September 30, 2015, and began accounting for its investment in its Venezuelan operations using the cost method of accounting. While the Company does not expect to enter into material transactions with its subsidiary in Venezuela that would result in the creation of additional intercompany receivable balances, if any such transactions were completed the Company would evaluate collectability of the intercompany receivable balance at that time, which could result in a charge that negatively affects its results of operations. As a result of deconsolidating of its Venezuelan subsidiary, the Company recorded a one-time charge of $171 million in the third quarter of 2015, which had no accompanying tax benefit. This charge included the write-off of both the Company's investment in its Venezuelan subsidiary and $40 million of intercompany receivables from its Venezuelan subsidiary. The Company's Venezuelan operations’ bolivar-denominated cash balance of $83 million (at the SICAD I exchange rate of 13.5 bolivars per U.S. dollar) at September 30, 2015 is no longer reported in Cash and Cash Equivalents on the Consolidated Balance Sheet. The Company's financial results no longer include the operating results of its Venezuelan operations. Any dividends from the Company's Venezuelan subsidiaries are recorded as other income upon receipt of the cash. Prior period results have not been adjusted to reflect the deconsolidation of the Company's Venezuelan subsidiary. Foreign Currency Translation Local currencies of foreign subsidiaries are the functional currencies for financial reporting purposes except for certain foreign subsidiaries in Latin America. For operations outside the United States that have functional currencies other than the U.S. dollar, assets and liabilities are translated to U.S. dollars at period-end exchange rates, and revenue, expenses and cash flows are translated using average exchange rates prevailing during the year. A significant portion of the Company's non-United States subsidiaries have either the British pound, the euro or the Brazilian real as the functional currency, each of which experienced significant fluctuations against the U.S. dollar during 2015, 2014 and 2013 . Foreign currency translation gains and losses are recognized as a component of accumulated other comprehensive income (loss) in stockholders' equity and in the Consolidated Statements of Comprehensive Income (Loss) in accordance with accounting guidance for foreign currency translation. The Company considers the majority of its investments in its foreign subsidiaries to be long-term in nature. The Company's non-United States exchange transaction gains (losses), including where transactions with its non-United States subsidiaries are not considered to be long-term in nature, are included within other income (expense) in Other, net on the Consolidated Statements of Operations. Reclassifications Certain amounts in the prior year Consolidated Financial Statements and accompanying footnotes have been reclassified to conform to the current year's presentation primarily pursuant to the early adoption of Accounting Standards Update ("ASU") 2015-17. As of December 31, 2014, approximately $8 million of current deferred tax assets has been reclassified to non-current deferred tax assets and approximately $8 million of current deferred tax liabilities has been reclassified to non-current deferred tax liabilities. Use of Estimates The preparation of the Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported period. The accounting estimates that require management's judgments include revenue recognition, revenue reserves, network access costs, network access cost dispute reserves, determination of the useful lives of long-lived assets, measurement and recognition of stock-based compensation expense, valuation of long-lived assets, goodwill and acquired indefinite-lived intangible assets for purposes of impairment testing, valuation of asset retirement obligations, allowance for doubtful accounts, measurement of the fair value of assets acquired and liabilities assumed in business combinations, accruals for estimated tax and legal liabilities, and valuation allowance for deferred tax assets. Actual results could differ from these estimates under different assumptions or conditions and such differences could be material. Revenue Revenue is recognized monthly as the services are provided based on contractual amounts expected to be collected. Management establishes appropriate revenue reserves at the time services are rendered based on an analysis of historical credit activity to address, where significant, situations in which collection is not reasonably assured as a result of credit risk, potential billing disputes or other reasons. Actual results may differ from these estimates under different assumptions or conditions and these differences could be material. Intercarrier compensation revenue is recognized when an interconnection agreement is in place with another carrier, or if an agreement has expired, when the parties have agreed to continue operating under the previous agreement until a new agreement is negotiated and executed, or at rates mandated by the Federal Communications Commission (the "FCC"). For certain sale and long-term indefeasible right of use, or IRU, contracts involving private line, wavelengths and dark fiber services, the Company may receive upfront payments for services to be delivered for a period of up to 25 years. In these situations, the Company defers the revenue and amortizes it on a straight-line basis to earnings over the term of the contract. Termination revenue is recognized when a customer discontinues service prior to the end of the contract period for which Level 3 had previously received consideration and for which revenue recognition was deferred. Termination revenue also is recognized when customers are required to make termination penalty payments to Level 3 to settle contractually committed purchase amounts that the customer no longer expects to meet or when a customer and Level 3 renegotiate a contract under which Level 3 is no longer obligated to provide services for consideration previously received and for which revenue recognition has been deferred. The Company is obligated under dark fiber IRUs and other capacity agreements to maintain its network in efficient working order and in accordance with industry standards. Customers are obligated for the term of the agreement to pay for their allocable share of the costs for operating and maintaining the network. The Company recognizes this revenue monthly as services are provided. Level 3's customer contracts require the Company to meet certain service level commitments. If Level 3 does not meet the required service levels, it may be obligated to provide credits, usually in the form of free service, for a short period of time. The credits are a reduction to revenue and, to date, have not been material. Network Access Costs Network Access Costs for the communications business include leased capacity, right-of-way costs, access charges, satellite transponder lease costs and other third party costs directly attributable to providing access to customer locations from the Level 3 network, but excludes Network Related Expenses, and depreciation and amortization. Network Access Costs do not include any employee expenses or impairment expenses; these expenses are allocated to Network Related Expenses or Selling, General and Administrative Expenses. The Company recognizes the network access costs as they are incurred in accordance with contractual requirements. The Company disputes incorrect billings from its suppliers of network services. The most prevalent types of disputes include disputes for circuits that are not disconnected by the supplier on a timely basis charges from suppliers for circuits that were not timely installed and incorrect rate or other inadequate information needed to determine the appropriate billing from the supplier. Depending on the type and complexity of the issues involved, it may and often does take several quarters to resolve the disputes. The Company establishes appropriate network access costs reserves for disputed supplier billings based on an analysis of its historical experience in resolving disputes with its suppliers and regulatory analysis regarding certain supplier billing matters. Judgment is required in estimating the ultimate outcome of the dispute resolution process, as well as any other amounts that may be incurred to conclude the negotiations or settle any litigation. Actual results may differ from these estimates under different assumptions or conditions and these differences could be material. Network Related Expenses Network Related Expenses includes certain expenses associated with the delivery of services to customers and the operation and maintenance of the Level 3 network, such as facility rent, utilities, maintenance and other costs, each related to the operation of its communications network, as well as salaries, wages and related benefits (including non-cash stock-based compensation expenses) associated with personnel who are responsible for the delivery of services, operation and maintenance of its communications network, and accretion expense on asset retirement obligations, but excludes depreciation and amortization. Selling, General and Administrative Expenses Selling, General and Administrative Expenses includes the salaries, wages and related benefits (including non-cash, stock-based compensation expenses) and the related costs of corporate and sales personnel, travel, insurance, non-network related rent, advertising, and other administrative expenses. USF and Gross Receipts Taxes The revenue recognition standards include guidance relating to any tax assessed by a governmental authority that is directly imposed on a revenue-producing transaction between a seller and a customer and may include, but is not limited to, gross receipts taxes and certain state regulatory fees. The Company records Universal Service Fund ("USF") contributions where the Company is the primary obligor for the taxes assessed in each jurisdiction where it does business on a gross basis in its Consolidated Statements of Operations, but generally records gross receipts taxes and certain state regulatory fees billed to its customers on a net basis in its Consolidated Statements of Operations. Total revenue and network access costs on the Consolidated Statements of Operations include USF contributions totaling $323 million , $234 million and $194 million for the years ended December 31, 2015, 2014 and 2013 , respectively. Stock-Based Compensation The Company recognizes the estimated fair value of stock-based compensation costs, net of an estimated forfeiture rate, over the requisite service period of the award, which is generally the vesting term or term for restrictions on transfer that lapse, as the case may be. The Company funded a portion of its 2013 discretionary bonus in restricted stock unit awards that vested upon issuance. The Company estimates forfeiture rates based on its historical experience for the type of award, adjusted for expected activities as necessary. Income Taxes The Company recognizes deferred tax assets and liabilities for its United States and non-U.S. operations, for operating loss and other credit carry forwards and the expected tax consequences of temporary differences between the tax basis of assets and liabilities and their reported amounts using enacted tax rates in effect for the year the differences are expected to reverse. The Company records a valuation allowance to reduce the deferred tax assets to the amount that is more likely than not to be realized. This assessment requires judgment as to the likelihood and amounts of future taxable income by tax jurisdiction. Cash and Cash Equivalents The Company classifies investments as cash equivalents if they are readily convertible to cash and have original maturities of three months or less at the time of acquisition. Cash and cash equivalents consist primarily of highly liquid investments in government and government agency securities and money market funds issued or managed by financial institutions in the United States, Europe and Latin America and commercial paper depending on liquidity requirements. As of December 31, 2015 and 2014 , the carrying value of cash equivalents approximates fair value due to the short period of time to maturity. Restricted Cash and Securities Restricted cash and securities consists primarily of cash and investments that serve to collateralize outstanding letters of credit and certain performance and operating obligations of the Company. Restricted cash and securities are recorded as current or non-current assets in the Consolidated Balance Sheets depending on the duration of the restriction and the purpose for which the restriction exists. Restricted securities are stated at cost which approximates fair value as of December 31, 2015 and 2014 . Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and can bear interest. The Company establishes an allowance for doubtful accounts for accounts receivable amounts that may not be collectible. The Company determines the allowance for doubtful accounts based on the aging of its accounts receivable balances, the credit quality of its customers and an analysis of its historical experience of bad debt write-offs. Accounts receivable balances are written off against the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. The Company recognized bad debt expense, net of recoveries, of approximately $23 million in 2015 , $22 million in 2014 and $ 17 million in 2013 . Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for the Company's property, plant and equipment are computed using the straight-line method based on the following estimated useful lives: Facility and Leasehold Improvements 15 - 40 years Network Infrastructure (including fiber and conduit) 25 - 50 years Operating Equipment 5 - 15 years Furniture, Fixtures, Office Equipment and Other 3 - 7 years The Company performs internal reviews to evaluate the depreciable lives of its property, plant and equipment annually, or more frequently if new facts and circumstances arise, that may affect management's original estimates. Due to the rapid changes in technology and the competitive environment, selecting the estimated economic life of telecommunications property, plant, and equipment requires a significant amount of judgment. The Company's internal reviews take into account input from the Company's global engineering and network services personnel, actual usage, the physical condition of the Company's property, plant, and equipment, industry data, and other relevant factors. In connection with its periodic review of the estimated useful lives of property, plant and equipment, the Company may determine that the period it expects to use certain assets is different than the remaining previously estimated useful lives. The Company completed an evaluation in the first quarter 2014 and revised its estimated useful lives for: IP equipment from its historical estimate of four years to a revised estimate of seven years; racks and cabinets from its historical estimate of seven years to a revised estimate of 15 years; and facility equipment from its historical estimate of 10 years to its revised estimate of 15 years. In determining the change in estimated useful lives, the Company, with input from its engineering team, considered its historical usage patterns and retirements, estimates of technological obsolescence and expected usage and maintenance. The change in the estimated useful lives of the Company’s property, plant and equipment was accounted for as a change in accounting estimate on a prospective basis effective January 1, 2014 under the accounting standard related to changes in accounting estimates. The carrying values of assets subject to these revisions were (in millions): January 1, 2014 IP Equipment $ 222 Racks and Cabinets 114 Facility Equipment 151 $ 487 The change in estimated useful lives of the Company’s property, plant and equipment resulted in less depreciation expense than would have otherwise been recorded and in the following increase in net income and net income per share for the year ended December 31, 2014 (in millions, except per share amounts): Net Income $ 90 Basic Net Income per Share $ 0.35 Diluted Net Income per Share $ 0.35 Leasehold improvements are depreciated over the shorter of their estimated useful lives or lease terms that are reasonably assured. The Company capitalizes costs directly associated with expansions and improvements of the Company's communications network and customer installations, including employee-related costs, and generally capitalizes costs associated with network construction and provisioning of services. The Company amortizes such costs over an estimated useful life of 3 to 7 years . In addition, the Company continues to develop business support systems required for its business. The external direct costs of software, materials and services, and payroll and payroll-related expenses for employees directly associated with business support systems projects are capitalized. The total cost of the business support system is amortized over an estimated useful life of 3 years . Capitalized labor and related costs associated with employees and contract labor working on capital projects were approximately $244 million , $ 187 million and $ 164 million for the years ended December 31, 2015, 2014 and 2013 , respectively. Asset Retirement Obligations The Company recognizes a liability for the estimated fair value of legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and/or the normal operation of a long-lived asset in the period incurred. The fair value of the obligation is also capitalized as property, plant and equipment and then amortized over the estimated remaining useful life of the associated asset. Increases to the asset retirement obligation liability due to the passage of time are recognized as accretion expense and included within network related expenses. Changes in the liability due to revisions to the amount or timing of future cash flows are recognized by increasing or decreasing the liability with the offset adjusting the carrying amount of the related long-lived asset. To the extent that the downward revisions exceed the carrying amount of the related long-lived asset initially recorded when the asset retirement obligation liability was established, the Company records the remaining adjustment as a reduction to depreciation expense, to the extent of historical depreciation of the related long-lived asset, and then to network related expenses. Goodwill and Acquired Indefinite-Lived Intangible Assets Accounting guidance prohibits the amortization of goodwill and purchased intangible assets with indefinite useful lives. The Company reviews goodwill and purchased intangible assets with indefinite lives for impairment annually as of October 1st and whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. The Company's goodwill impairment review process considers the fair value of each reporting unit relative to its carrying value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and no further testing is performed. If the carrying value of the reporting unit exceeds its fair value, then a second step must be performed, and the implied fair value of the reporting unit's goodwill must be determined and compared to the carrying value of the reporting unit's goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, then an impairment loss equal to the difference will be recorded. Prior to performing the two step evaluation, an assessment of qualitative factors may be performed to determine whether it is more likely than not that the fair value of a reporting unit exceeds the carrying value. If it is determined that it is unlikely that the carrying value exceeds the fair value, the Company is not required to complete the two step goodwill impairment evaluation. At the time of each impairment assessment date in 2015, 2014 and 2013 , the Company's reporting units consisted of its three regional operating units in: North America; Europe, the Middle East and Africa ("EMEA"); and Latin America. As a result of the deconsolidation of the Company's Venezuelan subsidiary, the Company completed an assessment of the Latin American and its other reporting units' goodwill as of September 30, 2015 and concluded there was no impairment in 2015. The Company conducted its annual goodwill impairment analysis as of October 1, 2014, and concluded that its goodwill was not impaired in 2014. The Company's indefinite-lived intangible assets impairment review process compares the estimated fair value of the indefinite-lived intangible assets to their respective carrying values. If the fair value of the indefinite-lived intangible assets exceeds their carrying values, then the indefinite-lived intangible assets are not impaired. If the carrying value of the indefinite-lived intangible assets exceeds their fair value, then an impairment loss equal to the difference will be recorded. In accordance with applicable accounting guidance, an entity may assess qualitative factors to determine whether it is more likely than not that the fair value exceeds the carrying value prior to performing the two step evaluation. If it is determined that it is unlikely the carrying value exceeds the fair value, then the entity is not required to complete the two step indefinite-lived intangible assets impairment evaluation. Long-Lived Assets Including Finite-Lived Purchased Intangible Assets The Company amortizes acquired intangible assets with finite lives using the straight-line method over the estimated economic lives of the assets, ranging from 2 to 12 years . The Company evaluates long-lived assets, such as property, plant and equipment and acquired intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the asset groups are expected to generate and recognizes an impairment loss when estimated undiscounted future cash flows expected to result from the use of the assets plus net proceeds expected from disposition of the assets, if any, are less than the carrying value of the assets. If an asset is deemed to be impaired, the amount of the impairment loss is the excess of the asset's carrying value over its estimated fair value. The Company conducted a long-lived asset impairment analysis in 2015, 2014 and 2013 and in each case concluded that its long-lived assets, including finite-lived acquired intangible assets, were not impaired. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash equivalents, accounts receivable, restricted cash and securities and derivatives. The Company maintains its cash equivalents, restricted cash and securities and derivatives with various financial institutions. These financial institutions are primarily located in the United States, Europe and Latin America and the Company's policy is to limit exposure with any one institution. As part of its cash and risk management processes, the Company performs periodic evaluations of the relative credit standing of the financial institutions. The Company also has established guidelines relative to financial instrument credit ratings, diversification and maturities that seek to maintain safety and liquidity. The Company's investment strategy generally results in lower yields on investments but reduces the risk to principal in the short term prior to these funds being used in the Company's business. Notwithstanding the devaluation of the Venezuelan bolivar, the Company has not experienced any material losses on financial instruments held at financial institutions. The Company provides communications services to a wide range of wholesale and enterprise customers, ranging from well capitalized national carriers to small early stage companies primarily in the United States, Europe, and Latin America. Credit risk with respect to accounts receivable is generally diversified due to the large number of entities comprising Level 3's customer base and their dispersion across many different industries and geographical regions. The Company performs ongoing credit evaluations of its customers' financial condition and generally requires no collateral from its customers, although letters of credit and deposits are required in certain limited circumstances. The Company has from time to time entered into agreements with value-added resellers and other channel partners to reach consumer and enterprise markets for voice services. The Company has policies and procedures in place to evaluate the financial condition of these resellers prior to initiating service to the final customer. The Company maintains an allowance for doubtful accounts based upon the expected collectability of accounts receivable. Due to the Company's credit evaluation and collection process, bad debt expenses have not been significant; however, the Company is not able to predict changes in the financial stability of its customers. Any material change in the financial status of any one or a particular group of customers may cause the Company to adjust its estimate of the recoverability of receivables and could have a material effect on the Company's results of operations. Fair values of accounts receivable approximate carrying amount due to the short period of time to collection. A relatively small number of customers account for a significant percentage of the Company's revenue. The Company's top ten customers accounted for approximately 16% , 17% and 17% of Level 3's revenue for the years ended December 31, 2015, 2014 and 2013 , respectively. Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (ASC Topic 842), which requires entities that lease assets to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases. This ASU will replace most existing leasing guidance in U.S. GAAP when it becomes effective. The new standard is effective for fiscal years beginning after December 15, 2018, and interim periods within those years. Early application is permitted. The standard requires the use of a modified retrospective transition method. The Company is evaluating the effect that ASU 2016-02 will have on its Consolidated Financial Statements and related disclosures, and expects the new guidance to significantly increase the reported assets and liabilities on its Consolidated Balance Sheets. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes (ASC Topic 740). This ASU was issued to simplify the presentation of deferred income taxes to require that all deferred income tax assets and liabilities be classified as noncurrent in the balance sheet. Early application of ASU 2015-17 is permitted and the Company elected to adopt this ASU effective as of December 31, 2015, with retrospective application. The effect of the retrospective application did not have significant effect on the Company's financial position. In April 2015, the Financial Accounting Standards Board ("FASB") issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs, which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the associated debt liability. The new guidance is effective retrospectively for public companies for fiscal years beginning after December 15, 2015, and interim periods within those years. It will be effective for the Company on

Events Associated with the Merg

Events Associated with the Merger of tw telecom inc.	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Events Associated with the Amalgamation of Global Crossing	Events Associated with the Merger of tw telecom inc. On October 31, 2014 , the Company completed its acquisition of tw telecom and tw telecom became an indirect, wholly owned subsidiary of the Company through a tax-free, stock and cash reorganization (the "Merger"). As a result of the Merger, (1) each issued and outstanding share of common stock of tw telecom was exchanged for 0.7 shares of Level 3 common stock and $10 in cash ( together the "merger consideration"); (2) the outstanding stock options of tw telecom were canceled and the holders received the merger consideration, net of aggregate per share exercise price; (3) each restricted stock unit award of tw telecom was immediately vested and canceled and the holders received the merger consideration; and (4) each restricted stock unit of tw telecom was immediately vested and canceled and holders received the merger consideration. In connection with the closing of the Merger, Level 3 Financing, Inc., a wholly owned subsidiary, amended its existing credit agreement to incur an additional $2 billion of borrowings through an additional Tranche (the "Tranche B 2022 Term Loan"). The aggregate net proceeds of the Tranche B 2022 Term Loan were used to finance the cash portion of the merger consideration payable to tw telecom's stockholders and to refinance certain existing indebtedness of tw telecom, including fees and premiums, in connection with the closing of the Merger (see Note 11 — Long-Term Debt for additional information). In addition, the net proceeds from the issuance of $1 billion of 5.375% Senior Notes due 2022 raised in August 2014 (see Note 11 — Long-Term Debt) were used to finance the cash portion of the merger consideration payable to tw telecom stockholders and to refinance certain existing indebtedness of tw telecom, including fees and premiums, in connection with the closing of the Merger. On October 30, 2014, the Company increased the number of authorized shares of common stock to 433,333,333 . As a result of the Merger, the Company issued approximately 96.9 million shares of Level 3 common stock to former holders of tw telecom common shares, stock options, restricted stock awards and restricted stock units. In addition, Level 3 called for redemption and discharged or repaid approximately $1.793 billion of tw telecom's outstanding consolidated debt including premiums of $154 million . Based on the number of Level 3 shares issued, Level 3's closing stock price of $46.91 on October 31, 2014, the cash paid to the former holders of tw telecom common stock and the $2.1 billion of debt of tw telecom called for redemption and discharged or repaid, the aggregate consideration for acquisition accounting, including assumed capital leases of $152 million , approximated $8.1 billion . The premium paid by Level 3 in this transaction is attributable to strategic benefits, as the transaction further solidifies Level 3's position as a premier global communications provider to the enterprise, government and carrier market, combining tw telecom's extensive local operations and assets in North America with Level 3's global assets and capabilities. tw telecom's business model is directly aligned with Level 3's initiatives for growth, which include building managed solutions to meet customer needs through an advanced IP/optical network. The goodwill associated with this transaction is not deductible for income tax purposes except that certain deductible goodwill of tw telecom will continue to be deductible following the Merger. The combined results of operations of Level 3 and tw telecom are included in the Company's consolidated results of operations beginning in November 2014. The assets acquired and liabilities assumed of tw telecom were recognized at their acquisition date fair value. The purchase price allocation of acquired assets and assumed liabilities, including the assignment of goodwill to reporting units, was completed in the fourth quarter of 2015. The following is the final allocation of the purchase price. Purchase Price Allocation (dollars in millions) Assets: Cash, Cash Equivalents and Restricted Cash $ 309 Property, Plant and Equipment 1,553 Goodwill 5,181 Identifiable Intangible Assets 1,263 Other Assets 140 Total Assets 8,446 Liabilities: Long-Term Debt (2,099 ) Deferred Revenue (57 ) Other Liabilities (279 ) Total Liabilities (2,435 ) Total Consideration to be Allocated $ 6,011 As a result of new information available since the acquisition date, the Company made certain immaterial adjustments to the preliminary purchase price allocation during the first quarter of 2015, which have been reflected in the above table. The primary adjustment was a result of a single change in the purchase price allocation of $60 million related to the estimated value associated with the identifiable intangible assets and goodwill. The following unaudited pro forma financial information presents the combined results of Level 3 and tw telecom as if the completion of the Merger had occurred as of January 1, 2013 (dollars in millions, except per share data). Year Ended December 31, 2014 2013 Total Revenue $ 8,123 $ 7,825 Net Income (Loss) $ 149 $ (153 ) Net Income (Loss) per Share - Basic $ 0.44 $ (0.48 ) Net Income (Loss) per Share - Diluted $ 0.44 $ (0.48 ) These pro forma results include certain adjustments, primarily due to increases in depreciation and amortization expense due to fair value adjustments of tangible and intangible assets, increases in interest expense due to Level 3's issuance of incremental debt to finance cash consideration, partially offset by the refinancing of tw telecom debt that had higher interest rates than the incremental financing, and to eliminate historical transactions between Level 3 and tw telecom. The unaudited pro forma information is not intended to represent or be indicative of the actual results of operations of Level 3 that would have been reported had the Merger been completed on January 1, 2013, nor is it representative of future operating results of the Company. The pro forma information does not include any operating efficiencies or cost savings that Level 3 achieved with respect to combining the companies. Acquisition related costs include transaction costs such as legal, accounting, valuation and other professional services as well as integration costs such as severance and retention. Acquisition related costs have been recorded in Network Related Expenses and Selling, General and Administrative Expenses in the Company's Consolidated Statements of Operations. Level 3 incurred total acquisition related transaction and integration costs of approximately $113 million through December 31, 2015.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Loss Per Share	Earnings (Loss) Per Share The Company computes basic net earnings (loss) per share by dividing net income or loss for the period by the weighted average number of shares of common stock outstanding during the period. Diluted net earnings (loss) per share is computed by dividing net income or loss for the period by the weighted average number of shares of common stock outstanding during the period and including the dilutive effects of common stock that would be issued assuming conversion of outstanding convertible notes and stock-based compensation awards. No such items were included in the computation of diluted earnings per share in the year ended 2013 because the Company incurred a loss from continuing operations in the year and the effect of inclusion would have been anti-dilutive. The effect of approximately 17 million and 18 million shares issuable pursuant to the various series of convertible notes outstanding at December 31, 2014 and 2013, respectively, have not been included in the computation of diluted earnings (loss) per share because their inclusion would have been anti-dilutive to the computation. In addition, The effect of the approximately 6 million stock options, outperform stock appreciation rights ("OSOs"), and restricted stock units ("RSUs") and warrants outstanding at December 31, 2013, have not been included in the computation of diluted loss per share because their inclusion would have been anti-dilutive to the computation.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment The components of the Company's property, plant and equipment as of December 31, 2015 and 2014 are as follows (dollars in millions): Cost Accumulated Depreciation Net December 31, 2015 Land $ 180 $ — $ 180 Land Improvements 76 (53 ) 23 Facility and Leasehold Improvements 2,582 (1,352 ) 1,230 Network Infrastructure 8,979 (3,669 ) 5,310 Operating Equipment 7,988 (5,079 ) 2,909 Furniture, Fixtures and Office Equipment 242 (189 ) 53 Other 28 (23 ) 5 Construction-in-Progress 168 — 168 $ 20,243 $ (10,365 ) $ 9,878 December 31, 2014 Land $ 192 $ — $ 192 Land Improvements 73 (50 ) 23 Facility and Leasehold Improvements 2,489 (1,265 ) 1,224 Network Infrastructure 8,941 (3,447 ) 5,494 Operating Equipment 7,217 (4,669 ) 2,548 Furniture, Fixtures and Office Equipment 255 (177 ) 78 Other 29 (21 ) 8 Construction-in-Progress 293 — 293 $ 19,489 $ (9,629 ) $ 9,860 Depreciation expense was $939 million in 2015 , $713 million in 2014 and $727 million in 2013

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	Asset Retirement Obligations The Company's asset retirement obligations consist of legal requirements to remove certain of its network infrastructure at the expiration of the underlying right-of-way ("ROW") term and restoration requirements for leased facilities. The Company recognizes its estimate of the fair value of its asset retirement obligations in the period incurred in other long-term liabilities. The fair value of the asset retirement obligation is also capitalized as property, plant and equipment and then depreciated over the estimated remaining useful life of the associated asset. The following table provides asset retirement obligation activity for the years ended December 31, 2015 and 2014 (dollars in millions): 2015 2014 Asset retirement obligation at January 1 $ 85 $ 56 Accretion expense 9 8 Liabilities assumed in tw telecom acquisition — 22 Liabilities settled (8 ) (7 ) Revision in estimated cash flows 5 7 Effect of foreign currency rate change (1 ) (1 ) Asset retirement obligation at December 31 $ 90 $ 85

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2015
Goodwill Disclosure [Abstract]
Goodwill	Goodwill The changes in the carrying amount of goodwill during the years ended December 31, 2015 and 2014 are as follows (dollars in millions): Total Balance as of January 1, 2014 $ 2,577 Goodwill adjustments including the effect of foreign currency rate change (12 ) Goodwill acquired in tw telecom acquisition 5,124 Balance as of December 31, 2014 7,689 Goodwill adjustments including the effect of foreign currency rate change 60 Balance as of December 31, 2015 $ 7,749

Acquired Intangible Assets

Acquired Intangible Assets	12 Months Ended
	Dec. 31, 2015
Acquired Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired Intangible Assets Identifiable acquisition-related intangible assets as of December 31, 2015 and 2014 were as follows (dollars in millions): Gross Carrying Amount Accumulated Amortization Net December 31, 2015 Finite-Lived Intangible Assets: Customer Contracts and Relationships $ 1,975 $ (932 ) $ 1,043 Trademarks 55 (55 ) — Patents and Developed Technology 230 (161 ) 69 2,260 (1,148 ) 1,112 Indefinite-Lived Intangible Assets: Trade Name 15 — 15 $ 2,275 $ (1,148 ) $ 1,127 December 31, 2014 Finite-Lived Intangible Assets: Customer Contracts and Relationships $ 1,977 $ (741 ) $ 1,236 Trademarks 115 (47 ) 68 Patents and Developed Technology 228 (133 ) 95 2,320 (921 ) 1,399 Indefinite-Lived Intangible Assets: Trade Name 15 — 15 $ 2,335 $ (921 ) $ 1,414 During the fourth quarter of 2015 and 2014, the Company conducted its long-lived assets and indefinite-lived intangible assets impairment analysis and concluded that there was no impairment in 2015 and there was impairment of $17 million in its trade name indefinite-lived intangible asset in 2014. Acquired finite-lived intangible assets amortization expense was $227 million in 2015 , $95 million in 2014 and $73 million in 2013 . At December 31, 2015 , the weighted average remaining useful lives of the Company's acquired finite-lived intangible assets was 5.9 years for customer contracts and relationships and 3.2 years for patents and developed technology. As of December 31, 2015 , estimated amortization expense for the Company’s finite-lived acquisition-related intangible assets over the next five years and thereafter is as follows (dollars in millions): 2016 $ 212 2017 196 2018 193 2019 181 2020 166 Thereafter 164 $ 1,112

Restructuring Charges

Restructuring Charges	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Restructuring Charges	Restructuring Charges Employee Separations Changing economic and business conditions as well as organizational structure optimization efforts have caused the Company to initiate from time to time various workforce reductions resulting in involuntary employee terminations. The Company also has initiated workforce reductions resulting from the integration of previously acquired companies. During 2015 and 2014, as part of the Merger and to improve organizational effectiveness, the Company initiated workforce reductions. During 2013, the Company initiated workforce reductions primarily focused on labor cost savings and improving organizational effectiveness. Restructuring charges totaled $24 million , $45 million and $47 million in 2015, 2014 and 2013 , respectively, of which $8 million , $11 million and $12 million in 2015, 2014 and 2013 , respectively, were recorded in Network Related Expenses and $16 million , $34 million and $35 million in 2015, 2014 and 2013 , respectively, were recorded in Selling, General and Administrative Expenses. As of December 31, 2015 and 2014 , the Company had $4 million and $37 million , respectively, of employee termination liabilities. Facility Closings The Company also has accrued contract termination costs of $11 million and $20 million as of December 31, 2015 and 2014 , respectively, for facility lease costs that the Company continues to incur without economic benefit. Accrued contract termination costs are recorded in other liabilities (current and non-current) in the Consolidated Balance Sheets. The Company expects to pay the majority of these costs through 2025 . The Company recognized a charge of approximately $3 million , a charge of less than $1 million and a charge of $7 million in 2015, 2014 and 2013 , respectively, as a result of facility lease costs. The Company records charges for contract termination costs within Selling, General and Administrative Expenses in the Consolidated Statements of Operations.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, restricted cash and securities, accounts receivable, accounts payable, capital leases, other liabilities, interest rate swaps and long-term debt (including the current portion). The carrying values of cash and cash equivalents, restricted cash and securities, accounts receivable, accounts payable, capital leases and other liabilities approximated their fair values at December 31, 2015 and 2014 . GAAP defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements and disclosures for assets and liabilities required to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as interest and foreign exchange rates, transfer restrictions, and risk of nonperformance. Fair Value Hierarchy GAAP establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The fair value measurement of each class of assets and liabilities is dependent upon its categorization within the fair value hierarchy, based upon the lowest level of input that is significant to the fair value measurement of each class of asset and liability. GAAP establishes three levels of inputs that may be used to measure fair value: Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 — Unadjusted quoted prices for similar assets or liabilities in active markets, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability. Level 3 — Unobservable inputs for the asset or liability. The Company recognizes transfers between levels of the fair value hierarchy as of the end of the reporting period. There were no transfers within the fair value hierarchy during each of the years ended December 31, 2015 and 2014 . The table below presents the fair values for the Company’s long-term debt as well as the input levels used to determine these fair values as of December 31, 2015 and 2014 : Fair Value Measurement Using Total Carrying Value in Consolidated Balance Sheets Unadjusted Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) (dollars in millions) December 31, December 31, December 31, December 31, December 31, December 31, Liabilities Not Recorded at Fair Value in the Financial Statements: Long-term Debt, including the current portion: Term Loans $ 4,595 $ 4,590 $ 4,570 $ 4,593 $ — $ — Senior Notes 6,215 6,203 6,298 6,481 — — Convertible Notes — 333 — — — 868 Capital Leases and Other 199 207 — — 199 207 Total Long-term Debt, including the current portion: $ 11,009 $ 11,333 $ 10,868 $ 11,074 $ 199 $ 1,075 The Company does not have any assets or liabilities where the fair value is measured using significant unobservable inputs (Level 3). Term Loans The fair value of the Term Loans referenced above was approximately $4.6 billion and $4.6 billion at December 31, 2015 and 2014 , respectively. The fair value of each loan is based on quoted prices. Each loan tranche is actively traded. Senior Notes The fair value of the Senior Notes referenced above was approximately $6.3 billion and $6.5 billion at December 31, 2015 and 2014 , respectively, based on quoted prices. Each series of notes is actively traded. Convertible Notes The fair value of the Company’s Convertible Notes was approximately $868 million at December 31, 2014. As of March 31, 2015, all of the Company's Convertible Notes had converted to common equity. The estimated fair value of the Convertible Notes was based on a Black-Scholes valuation model and an income approach using discounted cash flows. The most significant inputs affecting the valuation were the pricing quotes provided by market participants that incorporated spreads to the Treasury curve, security coupon, convertible optionality, corporate and security credit ratings, maturity date, liquidity and other equity option inputs, such as the risk-free rate, underlying stock price, strike price of the embedded derivative, estimated volatility and maturity inputs for the option component and for the bond component, among other security characteristics and relative value at both the borrower entity level and across other securities with similar terms. The fair value of each instrument was obtained by adding together the value derived by discounting the security’s coupon or interest payment using a risk-adjusted discount rate and the value calculated from the embedded equity option based on the estimated volatility of the Company’s stock price, conversion rate of the particular Convertible Note, remaining time to maturity and risk-free rate. The Convertible Notes were unsecured obligations of Level 3 Communications, Inc. No subsidiary of Level 3 Communications, Inc. provided a guarantee of the Convertible Notes. Capital Leases The fair value of the Company's capital leases are determined by discounting anticipated future cash flows derived from the contractual terms of the obligations and observable market interest and foreign exchange rates.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments The Company has floating rate long-term debt (see Note 11 - Long-Term Debt). This type of debt exposes the Company to variability in interest payments due to changes in interest rates. If interest rates increase, interest expense increases. Conversely, if interest rates decrease, interest expense also generally decreases. The Company has used interest rate swaps, in an attempt to manage its exposure to fluctuations in interest rate movements. The Company’s primary objective in managing interest rate risk was to decrease the volatility of its earnings and cash flows affected by changes in the underlying rates. The Company does not use derivative financial instruments for speculative purposes. In March 2007, Level 3 Financing, Inc. entered into two interest rate swap agreements to hedge the interest payments on $1 billion principal amount of floating rate debt. The Company had designated these interest rate swap agreements as cash flow hedges. The hedge designation was terminated in 2012 in connection with certain refinancing activities, and the instruments were settled upon maturity in 2014. Prior to the redesignation of the hedging relationship in 2012, the change in the fair value of the interest rate swap agreements was reflected in Accumulated Other Comprehensive Income (Loss) ("AOCI") and was subsequently reclassified into earnings through an interest expense yield adjustment, as interest expense on the hedged debt obligation was incurred. After the redesignation in August 2012, the Company recorded the change in the fair value of the swaps in Other, net in its Consolidated Statement of Operations until maturity of the swaps in early 2014. The Company recognized a loss of zero and $2 million for the year ended December 31, 2014 and 2013, respectively.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt The following table summarizes the Company’s long-term debt (amounts in millions): Date of December 31, 2015 December 31, 2014 Issuance/Amendment Maturity Interest Payments Interest Rate Amount Amount Senior Secured Term Loans: Borrowed by Level 3 Financing, Inc. Tranche B-III 2019 Term Loan (1)(4) Aug 2013 Aug 2019 Quarterly LIBOR +3.00% 815 815 Tranche B 2020 Term Loan (1)(4) Oct 2013 Jan 2020 Quarterly LIBOR +3.00% 1,796 1,796 Tranche B 2022 Term Loan (1)(4) Oct 2014 Jan 2022 Quarterly LIBOR +3.50% — 2,000 Tranche B-II 2022 Term Loan (1)(4) May 2015 May 2022 Quarterly LIBOR +2.75% 2,000 — Senior Notes: Issued by Level 3 Financing, Inc. Floating Rate Senior Notes due 2018 (2)(4) Nov 2013 Jan 2018 May/Nov 6-Month LIBOR +3.50% 300 300 9.375% Senior Notes due 2019 (2) Mar 2011 Apr 2019 Apr/Oct 9.375% — 500 8.125% Senior Notes due 2019 (2) Jul 2011 Jul 2019 Jan/Jul 8.125% — 1,200 8.625% Senior Notes due 2020 (2) Jan 2012 Jul 2020 Jan/Jul 8.625% — 900 7% Senior Notes due 2020 (2) Aug 2012 Jun 2020 Jun/Dec 7.000% 775 775 6.125% Senior Notes due 2021 (2) Nov 2013 Jan 2021 Apr/Oct 6.125% 640 640 5.375% Senior Notes due 2022 (2) Aug 2014 Aug 2022 May/Nov 5.375% 1,000 1,000 5.625% Senior Notes due 2023 (2) Jan 2015 Feb 2023 Jun/Dec 5.625% 500 — 5.125% Senior Notes due 2023 (2) Apr 2015 May 2023 Mar/Sept 5.125% 700 — 5.375% Senior Notes due 2025 (2) Apr 2015 May 2025 Mar/Sept 5.375% 800 — 5.375% Senior Notes due 2024 (2) Nov 2015 Jan 2024 Jan/Jul 5.375% 900 — Issued by Level 3 Communications, Inc. 8.875% Senior Notes due 2019 (3) Aug 2012 Jun 2019 Jun/Dec 8.875% — 300 5.75% Senior Notes due 2022 (3) Dec 2014 Dec 2022 Mar/Sept 5.750% 600 600 7% Convertible Senior Notes Due 2015 (3) Jun 2009 Mar 2015 Mar/Sept 7.000% — 58 7% Convertible Senior Notes Due 2015 Series B (3) Oct 2009 Mar 2015 Mar/Sept 7.000% — 275 Capital Leases and Other Debt 199 207 Total Debt Obligations 11,025 11,366 Unamortized discounts (16 ) (33 ) Current Portion (15 ) (349 ) Total Long-Term Debt 10,994 10,984 (1) The term loans are secured obligations and guaranteed by the Company and Level 3 Communications, LLC and certain other subsidiaries. (2) The notes are fully and unconditionally guaranteed on an unsubordinated unsecured basis by the Company and Level 3 Communications, LLC. (3) The notes were not guaranteed by any of the Company’s subsidiaries. (4) The Tranche B-III 2019 Term Loan and the Tranche B 2020 Term Loan each had an interest rate of 4.000% as of December 31, 2015 and 2014. The Tranche B-II 2022 Term Loan had an interest rate of 3.500% as of December 31, 2015 and the Tranche B 2022 Term Loan had an interest rate of 4.500% as of December 31, 2014. The Floating Rate Senior Notes due 2018 had an interest rate of 4.101% as of December 31, 2015 and 3.826% as of December 31, 2014. The interest rate on the Tranche B-III 2019 Term Loan, the Tranche B 2020 Term Loan and the Tranche B 2022 Term Loan are set with a minimum LIBOR of 1.00% , and the Tranche B-II 2022 Term Loan is set with a minimum LIBOR of 0.75% . Senior Secured Term Loans As of January 1, 2014, Level 3 Financing, Inc., the Company's direct wholly owned subsidiary ("Level 3 Financing") had a senior credit facility consisting of $815 million Tranche B-III Term Loan due 2019 and $1.796 billion Tranche B Term Loan due 2020. On October 31, 2014, Level 3 Financing entered into a ninth amendment agreement to the Existing Credit Agreement to incur $2 billion in aggregate borrowings under the Existing Credit Agreement through the creation of a new Tranche B 2022 Term Loan (the "Tranche B 2022 Term Loan"). The Tranche B 2022 Term Loan included an upfront payment to the lenders of 0.75% of par and bears interest equal to LIBOR plus 3.50% with LIBOR set at a minimum of 1.00% . On May 8, 2015, Level 3 Financing refinanced its existing $2 billion senior secured Tranche B 2022 Term Loan under a tenth amendment agreement to its Existing Credit Agreement through the creation of a new senior secured Tranche B-II 2022 term loan in the aggregate principal amount of $2 billion (the "Tranche B-II 2022 Term Loan"). The Tranche B-II 2022 Term Loan has an interest rate of LIBOR plus 2.75% , with a minimum LIBOR of 0.75% , and will mature on May 31, 2022. The Tranche B-II 2022 Term Loan was priced to lenders at par, with the payment to the lenders of an upfront fee of 25 basis points at closing. As a result of this transaction, the Company recognized a loss on the refinancing of approximately $27 million . Senior Notes The Company completed several offerings and refinancing of senior notes in 2015 and 2014. All of the notes pay interest semiannually, and allow for the redemption of the notes at the option of the issuer upon not less than 30 or more than 60 days’ prior notice by paying the greater of the principal amount or a “make-whole” amount, plus accrued interest. In addition, the following notes also have a provision that allows for an additional right of optional redemption using cash proceeds received from the sale of equity securities. For specific details of these features and requirements, including the applicable premiums and timing, refer to the indentures for the respective senior notes in connection with the original issuances. 5.375% Senior Notes due 2022 On August 12, 2014, Level 3 Escrow II, Inc. (“Level 3 Escrow”), an indirect, wholly owned subsidiary of Level 3 Communications, Inc., issued $1.0 billion in aggregate principal amount of its 5.375% Senior Notes due 2022 (the “5.375% Senior Notes due 2022”). The 5.375% Senior Notes due 2022 were assumed by Level 3 Financing and the proceeds were used to refinance certain existing indebtedness of tw telecom. 5.75% Senior Notes due 2022 On December 1, 2014, Level 3 issued a total of $600 million aggregate principal amount of its 5.75% Senior Notes due 2022 (the “5.75% Senior Notes”). The net proceeds from the offering of the notes, together with cash on hand were used to redeem all of the outstanding 11.875% Senior Notes due 2019 issued by Level 3 Financing, including the payment of accrued interest and applicable premiums, and in connection with that redemption, the indenture relating to the 11.875% Senior Notes due 2019 was discharged on December 31, 2014. Level 3 Financing redeemed its 11.875% Senior Notes due 2017 at a price of 106.859% of the principal amount and recognized a loss on extinguishment of debt of $53 million . 9.375% Senior Notes due 2019 and 5.625% Senior Notes due 2023 In January 2015, Level 3 Financing issued $500 million in aggregate principal amount of its 5.625% Senior Notes due 2023 (the “5.625% Senior Notes”). The net proceeds from the offering of the 5.625% Senior Notes, together with cash on hand, were used to redeem, on April 1, 2015, all of Level 3 Financing’s approximately $500 million aggregate principal amount of 9.375% Senior Notes due 2019, including accrued interest, applicable premiums and expenses. Total loss on extinguishment of debt related to the 9.375% Senior Notes due 2019 was $36 million . 8.125% Senior Notes due 2019, 8.875% Senior Notes due 2019, 5.125% Senior Notes due 2023 and 5.375% Senior Notes due 2025 In April 2015, Level 3 Financing issued $700 million in aggregate principal amount of its 5.125% Senior Notes due 2023 (the “5.125% Senior Notes”) and $800 million in aggregate principal amount of its 5.375% Senior Notes due 2025 (the “5.375% Senior Notes due 2025”). The net proceeds from the offering of the 5.125% Senior Notes and 5.375% Senior Notes due 2025, together with cash on hand, were used to redeem all $1.2 billion aggregate principal amount of Level 3 Financing’s 8.125% Senior Notes due 2019 and all $300 million aggregate principal amount of the Company's 8.875% Senior Notes due 2019. Total loss on extinguishment of debt related to the 8.125% Senior Notes due 2019 was $82 million and total loss on extinguishment of debt related to the 8.875% Senior Notes due 2019 was $18 million . The 5.125% Senior Notes and 5.375% Senior Notes due 2025 were not originally registered under the Securities Act of 1933, as amended. The registration rights agreement became effective as of December 10, 2015. 8.625% Senior Notes due 2020 and 5.375% Senior Notes due 2024 On November 13, 2015, Level 3 Financing issued $900 million in aggregate principal amount of its 5.375% Senior Notes due 2024 (the “5.375% Senior Notes due 2024”). The net proceeds from the offering of the 5.375% Senior Notes due 2014, together with cash on hand, were used to redeem all $900 million aggregate principal amount of Level 3 Financing’s 8.625% Senior Notes due 2020. Total loss on modification and extinguishment of debt related to the 8.625% Senior Notes due 2020 was approximately $55 million . The 5.375% Senior Notes due 2024 are fully and unconditionally guaranteed on an unsubordinated unsecured basis by the Company and now Level 3 Communications, LLC as of February 2016. 7% Convertible Senior Notes During the fourth quarter of 2014, certain holders converted approximately $142 million of the 7% Convertible Senior Notes to common equity. Upon conversion, the Company issued an aggregate of approximately 5 million shares of Level 3 common stock, representing the approximately 37 shares per $1,000 note into which the notes were then convertible. During the first quarter of 2015, holders converted the remaining $333 million aggregate principal amount of the Level 3's 7% Convertible Senior Notes due 2015 to common equity. Upon conversion, the Company issued an aggregate of approximately 12 million shares of Level 3 common stock, representing the approximately 37 shares per $1,000 note into which the notes were then convertible. Capital Leases As of December 31, 2015 , the Company had $199 million of capital leases. The Company leases property, equipment, certain dark fiber facilities and metro fiber under non-cancelable IRU agreements that are accounted for as capital leases. Interest rates on these capital leases approximated 5.9% on average as of December 31, 2015. Other Debt As of December 31, 2015 , the Company had less than $1 million of other debt with an average interest rate of 5.0% . Debt Issuance Costs For the years ended December 31, 2015, 2014 and 2013, the Company deferred debt issuance costs of $50 million , $49 million and $27 million , respectively, in connection with debt issuances, that are being amortized to interest expense over the respective terms of the debt. At December 31, 2015 and 2014, there was $128 million and $145 million , respectively, of unamortized debt issuance costs. Covenant Compliance At December 31, 2015 and 2014 , the Company was in compliance with the financial covenants on all outstanding debt issuances. Long-Term Debt Maturities Aggregate future contractual maturities of long-term debt and capital leases (excluding discounts and fair value adjustments) were as follows as of December 31, 2015 (dollars in millions): 2016 $ 15 2017 7 2018 307 2019 822 2020 2,579 Thereafter 7,295 $ 11,025

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss) (Notes)	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]
Comprehensive Income (Loss) Note [Text Block]	Accumulated Other Comprehensive Income (Loss) The accumulated balances for each classification of other comprehensive income (loss) are as follows: (dollars in millions) Net Foreign Currency Translation Adjustment Net Defined Benefit Pension Plans Total Balance at January 1, 2013 $ 56 $ (30 ) $ 26 Other comprehensive income (loss) before reclassifications 11 (3 ) 8 Amounts reclassified from accumulated other comprehensive loss — 2 2 Balance at December 31, 2013 67 (31 ) 36 Other comprehensive income (loss) before reclassifications (178 ) (9 ) (187 ) Amounts reclassified from accumulated other comprehensive loss — 4 4 Balance at December 31, 2014 (111 ) (36 ) (147 ) Other comprehensive income (loss) before reclassifications (162 ) 6 (156 ) Amounts reclassified from accumulated other comprehensive loss — 2 2 Balance at December 31, 2015 $ (273 ) $ (28 ) $ (301 )

Employee Benefit Benefits and S

Employee Benefit Benefits and Stock-Based Compensation	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement and Compensation Related Costs, Share-based Payments Disclosure [Abstract]
Stock-Based Compensation	Employee Benefits and Stock-Based Compensation The Company records non-cash compensation expense for its outperform stock appreciation rights ("OSOs"), performance restricted stock units, restricted stock units, 401(k) matching contributions, and, prior to 2014, other stock-based compensation expense associated with the Company's discretionary bonus grants. The following table summarizes non-cash compensation expense and capitalized non-cash compensation for each of the three years ended December 31, 2015, 2014 and 2013 (dollars in millions): 2015 2014 2013 OSOs $ 6 $ 8 $ 21 Restricted Stock Units 65 34 38 Performance Restricted Stock Units 35 14 — 401(k) Match Expense 36 23 24 Restricted Stock Unit Bonus Grant — (5 ) 59 Management Incentive and Retention Plan — — 10 142 74 152 Capitalized Non-Cash Compensation (1 ) (1 ) (1 ) $ 141 $ 73 $ 151 The Company capitalizes non-cash compensation for those employees directly involved in the construction of the network, installation of services for customers or the development of business support systems. OSOs and restricted stock units are granted under the Level 3 Communications, Inc. Stock Incentive Plan, as amended (the "Stock Plan"), which term extends through May 21, 2025. The Stock Plan provides for accelerated vesting of stock awards upon retirement if an employee meets certain age and years of service requirements and certain other requirements. Under the Stock Compensation guidance, if an employee meets the age and years of service requirements under the accelerated vesting provision, the award would be expensed at grant or expensed over the period from the grant date to the date the employee meets the requirements, even if the employee has not actually retired. The Company recognized non-cash compensation expense for employees that met the age and years of service requirements for accelerated vesting at retirement of $14 million , $4 million and $5 million in 2015, 2014 and 2013 , respectively. Outperform Stock Appreciation Rights OSOs were awarded through the end of 2013, and will continue to be outstanding through 2016. The Company's OSO program was designed so that the Company's stockholders would receive a market return on their investment before OSO holders receive any return on their OSOs. The Company believes that the OSO program directly aligned management's and stockholders' interests by basing stock option value on the Company's ability to outperform the market in general, as measured by the Standard & Poor's ("S&P") 500® Index. Participants in the OSO program do not realize any value from awards unless the Company's common stock price outperforms the S&P 500® Index during the life of the grant. When the stock price gain is greater than the corresponding gain on the S&P 500® Index, the value received for awards under the OSO plan is based on a formula involving a multiplier related to the level by which the Company's common stock outperforms the S&P 500® Index. To the extent that Level 3's common stock outperforms the S&P 500® Index, the value of OSO units to a holder may exceed the value of non-qualified stock options. The initial strike price, as determined on the day prior to the OSO grant date, is adjusted over time (the "Adjusted Strike Price"), until the settlement date. The adjustment is an amount equal to the percentage appreciation or depreciation in the value of the S&P 500® Index from the date of grant to the date of exercise. The value of the OSO increased for increasing levels of outperformance. OSO units have a multiplier range from zero to four depending upon the performance of Level 3 common stock relative to the S&P 500® Index as shown in the following table. If Level 3 Stock Outperforms the S&P 500® Index by: Then the Pre-multiplier Gain Multiplied by a Success Multiplier of: 0% or Less — More than 0% but Less than 11% Outperformance percentage multiplied by 4/11 11% or More 4.00 The Pre-multiplier Gain is the Level 3 common stock price minus the Adjusted Strike Price on the date of settlement. Upon settlement of an OSO, the Company shall deliver or pay to the grantee the difference between the fair market value of a share of Level 3 common stock as of the day prior to the settlement date, less the Adjusted Strike Price (the "Exercise Consideration"). The Exercise Consideration may be paid in cash, Level 3 common stock or any combination of cash or Level 3 common stock at the Company's discretion. The number of shares of Level 3 common stock to be delivered by the Company to the grantee is determined by dividing the Exercise Consideration to be paid in Level 3 common stock by the fair market value of a share of Level 3 common stock as of the date prior to the settlement date. Fair market value was defined in the OSO agreement as the closing price per share of Level 3 common stock on the national securities exchange on which the common stock is traded. Settlement of the OSO units does not require any cash outlay by the employee. OSO units have a three year life and vest 100% and are fully settled on the third anniversary of the date of the award. Recipients have no discretion on the timing to exercise OSO units, thus the expected life of all such OSO units was three years. As of December 31, 2015 , there was $1 million of unamortized compensation expense related to granted OSO units. The weighted average period over which this cost will be recognized is 0.60 years . The fair value of the OSO units last granted in 2013 was calculated by applying a modified Black-Scholes model with the assumptions identified below. The Company utilized a modified Black-Scholes model due to the additional variables required to calculate the effect of the market conditions and success multiplier of the OSO program. The Company believes that given the relative short life of the OSOs and the other variables used in the model, the modified Black-Scholes model provides a reasonable estimate of the fair value of the OSO units at the time of grant. Year Ended December 31, 2013 S&P 500 Expected Dividend Yield Rate 2.24% Expected Life 3 years S&P 500 Expected Volatility Rate 19% Level 3 Common Stock Expected Volatility Rate 39% Expected S&P 500 Correlation Factor 0.44 Calculated Theoretical Value 101% Estimated Forfeiture Rate 15% The fair value of each OSO unit equaled the calculated theoretical value multiplied by the Level 3 common stock price on the grant date. As described above, recipients have no discretion on the timing to exercise OSO units. Thus the expected life of all such OSO units was three years. The Company estimates the stock price volatility using a combination of historical and implied volatility as Level 3 believes it is consistent with the approach most marketplace participants would consider using all available information to estimate expected volatility. The Company has determined that expected volatility is more reflective of market conditions and provides a more accurate indication of volatility than using solely historical volatility. In reaching this conclusion, the Company has considered many factors including the extent to which its future expectations of volatility over the respective term is likely to differ from historical measures. The fair value for OSO units awarded to participants during the year ended December 31, 2013 was approximately $17 million . Transactions involving OSO units awarded are summarized in the table below. The Option Price Per Unit identified in the table below represents the initial strike price, as determined on the day prior to the OSO grant date for those grants. Units Initial Strike Price Per Unit Weighted Average Initial Strike Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Term (years) (in millions) Balance January 1, 2013 2,066,419 $ 14.10 - $ 36.60 $ 23.40 $ 6.6 1.73 OSOs granted 748,481 $ 20.29 - $ 26.69 $ 22.64 OSOs forfeited (271,883 ) $ 14.10 - $ 36.60 $ 22.33 OSOs expired (286,924 ) $ 16.35 - $ 24.30 $ 21.48 OSOs exercised (107,228 ) $ 14.10 - $ 14.10 $ 14.10 Balance December 31, 2013 2,148,865 $ 14.10 - $ 36.60 $ 23.99 $ 31.6 1.46 OSOs granted — $ — - $ — $ — OSOs forfeited (52,901 ) $ 16.99 - $ 27.53 $ 22.99 OSOs expired (106,844 ) $ 36.60 - $ 36.60 $ 36.60 OSOs exercised (771,251 ) $ 14.70 - $ 27.53 $ 24.26 Balance December 31, 2014 1,217,869 $ 16.99 - $ 27.53 $ 22.76 $ 88.0 0.90 OSOs granted — $ — - $ — $ — OSOs forfeited (12,945 ) $ 20.29 - $ 26.69 $ 22.81 OSOs expired — $ — - $ — $ — OSOs exercised (589,944 ) $ 22.15 - $ 22.97 $ 22.32 Balance December 31, 2015 614,980 $ 20.29 - $ 26.69 $ 22.77 $ 48.5 0.37 OSO Units Outstanding at December 31, 2015 OSO units Exercisable at December 31, 2015 Range of Exercise Prices Number Outstanding Weighted Average Remaining Life (years) Weighted Average Initial Strike Price Number Exercisable Weighted Average Initial Strike Price $ 20.29 - $ 26.69 614,980 0.37 $ 22.77 — $ — In the table above, the weighted average initial strike price represents the values used to calculate the theoretical value of OSO units on the grant date and the intrinsic value represents the value of OSO units that have outperformed the S&P 500® Index as of December 31, 2015, 2014 and 2013 , respectively. The total realized value of OSO units settled was $13 million , $19 million and $2 million for the years ended December 31, 2015, 2014 and 2013 , respectively. The Company issued 622,755 , 732,593 and 90,879 shares of Level 3 common stock upon the exercise of OSO units for the years ended December 31, 2015, 2014 and 2013 , respectively. The number of shares of Level 3 common stock issued upon settlement of an OSO unit varies based upon the relative performance of Level 3 stock price and the S&P 500® Index between the initial grant date and settlement date of the OSO unit. Restricted Stock and Units and Performance Restricted Stock Units Restricted stock units are generally granted annually on July 1 to certain eligible recipients, including the Board of Directors, at no cost. Restrictions on transfer lapse over one to four year periods. In April 2014, the Company began granting Performance Restricted Stock Units ("PRSUs"). PRSUs are designed to provide participants with a long-term stake in the Company’s success with both retention and performance components. Under these awards, a participant becomes vested in a number of PRSUs based on the Company's achievement of specified levels of financial performance during the performance period set forth in the applicable award letter issued pursuant to the award agreement, so long as the participant remains continuously employed by the Company until the applicable scheduled vesting date, subject to certain change in control provisions as outlined in the award agreement. The performance objective is based on the Company’s financial performance measures. Participants will be entitled to an award within a range of 50% at a minimum achievement level and 200% at a maximum achievement level. PRSUs use a two -year performance measurement period and vest 50% on the second anniversary of the grant date (after the relevant performance has been measured) and the second 50% vest on the third anniversary of grant date. The fair value of restricted stock units awarded totaled $144 million , $96 million and $34 million for the years ended December 31, 2015, 2014 and 2013 , respectively. The fair value of these awards was calculated using the value of Level 3 common stock on the grant date and are being amortized over the periods in which the restrictions lapse. As of December 31, 2015 , unamortized compensation cost related to nonvested restricted stock and restricted stock units was $109 million and the weighted average period over which this cost will be recognized is 2.17 years . The changes in nonvested restricted stock and restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2013 3,636,976 $ 24.71 Stock and units granted 1,617,592 $ 21.26 Lapse of restrictions (1,841,757 ) $ 25.19 Stock and units forfeited (488,461 ) $ 23.10 Nonvested at December 31, 2013 2,924,350 $ 22.77 Stock and units granted 1,650,772 $ 43.48 Lapse of restrictions (1,150,080 ) $ 22.92 Stock and units forfeited (206,305 ) $ 27.14 Nonvested at December 31, 2014 3,218,737 $ 32.95 Stock and units granted 2,087,942 $ 50.60 Lapse of restrictions (1,194,519 ) $ 31.70 Stock and units forfeited (358,227 ) $ 44.25 Nonvested at December 31, 2015 3,753,933 $ 42.09 The changes in nonvested performance restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2014 — $ — Stock and units granted 605,111 $ 39.30 Lapse of restrictions (1,750 ) $ 39.14 Stock and units forfeited (35,480 ) $ 39.14 Nonvested at December 31, 2014 567,881 $ 39.31 Stock and units granted 713,657 $ 53.82 Lapse of restrictions — $ — Stock and units forfeited (53,073 ) $ 49.25 Nonvested at December 31, 2015 1,228,465 $ 47.31 The total fair value of restricted stock and restricted stock units and PRSUs whose restrictions lapsed in the years ended December 31, 2015, 2014 and 2013 was $38 million , $27 million and $46 million , respectively. Management Incentive and Retention Plan Effective March 2012, the Company adopted a Management Incentive and Retention Plan ("MIRP") as a means of encouraging key management personnel to remain employed with the Company or one of its subsidiaries and to reward the achievement of established performance criteria. The MIRP provided an opportunity to receive two types of awards: a retention award and an incentive award. Participants' retention and incentive awards had a cash component only or a cash component and an equity component. The equity component was granted in the form of restricted stock units under the Stock Plan. The MIRP has terminated pursuant to its terms and there are no remaining unamortized compensation costs related to MIRP. A summary of the retention restricted stock units granted under the MIRP is shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2013 465,000 $ 25.92 Stock and units granted — $ — Lapse of restrictions (270,000 ) $ 25.92 Stock and units forfeited — $ — Nonvested at December 31, 2013 195,000 $ 25.92 Stock and units granted — Lapse of restrictions (195,000 ) $ 25.92 Stock and units forfeited — Nonvested at December 31, 2014 — No retention restricted stock units were awarded during the years ended December 31, 2015 and 2014 under the MIRP, and all prior awards were vested as of December 31, 2014. Defined Contribution Plans The Company sponsors a number of defined contribution plans. The principal defined contribution plans are discussed individually below. Other defined contribution plans are not individually significant and therefore have been summarized in aggregate below. The Company and its subsidiaries offer their qualified employees the opportunity to participate in a defined contribution retirement plan qualifying under the provisions of Section 401(k) of the Internal Revenue Code ("401(k) Plan"). Each employee is eligible to contribute, on a tax deferred basis, a portion of annual earnings generally not to exceed $18,000 in 2015 and $18,000 in 2016. The Company matches 100% of employee contributions up to 4% of eligible earnings or applicable regulatory limits. The Company's matching contributions are made with Level 3 common stock based on the closing stock price on each pay date. The Company's matching contributions are made through units in the Level 3 Stock Fund, which represent shares of Level 3 common stock. The Level 3 Stock Fund is the mechanism that is used for Level 3 to make employer matching and other contributions to employees through the Level 3 401(k) Plan. Prior to January 2016, employees were not able to purchase units in the Level 3 Stock Fund but effective January 2016, employees may allocate account balances to the Level 3 Stock Fund subject to a limitation on the total percentage of the employee's 401(K) account balances maintained in the Level 3 Stock Fund. Employees are able to diversify the Company's matching contribution as soon as it is made, even if they are not fully vested, subject to insider trading rules and regulations. The Company's matching contributions vest ratably over the first three years of service or over such shorter period until the employee has completed three years of service at such time the employee is then 100% vested in all Company matching contributions, including future contributions. The Company made 401(k) Plan matching contributions of $36 million , $23 million and $24 million for the years ended December 31, 2015, 2014 and 2013 , respectively. The Company's matching contributions are recorded as non-cash compensation and included in network related expenses of $5 million , $4 million and $4 million for the years ended December 31, 2015, 2014 and 2013 , respectively, and in selling, general and administrative expenses of $31 million , $19 million and $20 million for the years ended December 31, 2015, 2014 and 2013 , respectively. Former tw telecom employees became eligible to participate in the Level 3 401(k) Plan starting January 1, 2015. The tw telecom 401(k) Plan ("tw telecom 401(k) Plan") provided 100% matching cash contributions up to a maximum 5% of eligible compensation. The Company's contributions to the tw telecom 401(k) Plan vest immediately. Expenses recorded by the Company relating to the tw telecom 401(k) Plan for the two months in 2014 subsequent to the completion of the Merger were approximately $2 million . Other defined contribution plans sponsored by the Company are individually not significant. On an aggregate basis the expenses recorded by the Company relating to these plans was approximately $6 million , $6 million and $5 million for the years ended December 31, 2015, 2014 and 2013 , respectively. Defined Benefit Plans The Company has certain contributory and non-contributory employee pension plans, which are not significant to the financial position or operating results of the Company. The Company recognizes in its balance sheet the funded status of its defined benefit post-retirement plans, which is measured as the difference between the fair value of the plan assets and the plan benefit obligations. The Company is also required to recognize changes in the funded status within accumulated other comprehensive income, net of tax to the extent such changes are not recognized in earnings as components of periodic net benefit cost. The fair value of the plan assets was $142 million and $151 million as of December 31, 2015 and 2014 , respectively. The total plan benefit obligations were $158 million and $176 million as of December 31, 2015 and 2014 , respectively. Therefore, the total funded status was an obligation of $16 million and $25 million as of December 31, 2015 and 2014, respectively. Annual Discretionary Bonus Grant The Company's annual discretionary bonus program is intended to motivate employees to achieve the Company's financial and business goals. Each participant is provided a target award expressed as a percentage of base salary. Actual awards under the program are based on corporate results as well as achievement of specific individual performance criteria during the bonus plan period, and may be paid in cash, restricted stock units, or a combination of the two, at the sole discretion of the Compensation Committee of the Board of Directors. The annual discretionary bonus will be paid in cash for the 2015 bonus plan, was paid in cash for the 2014 bonus plan and was paid partially in cash and equity for the 2013 bonus plan. The Company paid out 1.4 million immediately-vested restricted stock units in 2014 for the 2013 bonus plan.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The following table summarizes the income tax benefit (expense) attributable to the income (loss) before income taxes for each of the three years ended December 31, 2015, 2014 and 2013 : 2015 2014 2013 (dollars in millions) Current: United States Federal $ — $ — $ 9 State (3 ) (1 ) (1 ) Foreign (33 ) (40 ) (37 ) (36 ) (41 ) (29 ) Deferred, net of changes in valuation allowances: United States federal 2,941 6 (3 ) State 246 15 — Foreign (1 ) 96 (6 ) 3,186 117 (9 ) Income Tax Benefit (Expense) $ 3,150 $ 76 $ (38 ) The United States and Foreign components of income (loss) before income taxes for each of the three years ended December 31, 2015, 2014 and 2013 are as follows (some of the income (loss) is subject to taxation in multiple jurisdictions): 2015 2014 2013 (dollars in millions) United States $ 401 $ 207 $ (122 ) Foreign (118 ) 31 51 $ 283 $ 238 $ (71 ) A reconciliation of the actual income tax benefit (expense) and the tax computed by applying the U.S. federal rate ( 35% ) to the income (loss) before income taxes for each of the three years ended December 31, 2015, 2014 and 2013 is shown in the following table: 2015 2014 2013 (dollars in millions) Computed Tax (Expense) Benefit at Statutory Rate $ (99 ) $ (83 ) $ 25 Effect of Earnings in Jurisdictions outside of the United States 30 13 12 Change in Valuation Allowance 3,386 197 (27 ) Disallowed Interest (62 ) (25 ) (33 ) Non-Deductible Deconsolidation Loss (57 ) — — Other Permanent Items (25 ) (19 ) (11 ) Indefinite-Lived Assets — 2 (3 ) Uncertain Tax Positions (5 ) 3 9 Changes in Tax Rates (20 ) (7 ) (7 ) Other, net 2 (5 ) (3 ) Income Tax Benefit (Expense) $ 3,150 $ 76 $ (38 ) The components of the net deferred tax assets (liabilities) as of December 31, 2015 and 2014 are as follows: 2015 2014 (dollars in millions) Deferred Tax Assets: Deferred revenue 351 322 Unutilized tax net operating loss carry forwards 4,959 5,218 Fixed assets 115 90 Intangible assets — — Other 501 415 Total Deferred Tax Assets 5,926 6,045 Deferred Tax Liabilities: Deferred revenue (58 ) (73 ) Fixed assets (924 ) (893 ) Intangible assets (399 ) (486 ) Other (350 ) (189 ) Total Deferred Tax Liabilities (1,731 ) (1,641 ) Net Deferred Tax Assets before Valuation Allowance 4,195 4,404 Valuation Allowance (1,002 ) (4,429 ) Net Deferred Tax Asset (Liability) after Valuation Allowance $ 3,193 $ (25 ) On October 31, 2014, the Company completed its acquisition of tw telecom. The Merger qualified as a tax-free reorganization within the meaning of Section 368(a) of the Internal Revenue Code, and therefore the Company assumed the carryover tax basis of the acquired assets and liabilities of tw telecom. As a result, the Company recorded a net deferred tax liability of $15 million as the acquired deferred tax assets, net of valuation allowance, were offset by the deferred tax liabilities created by the additional financial reporting basis of the identifiable intangible assets. Simultaneously, the Company released $15 million of valuation allowance against its deferred tax assets as the acquired deferred tax liabilities serve as a source of taxable income to support such release. As of December 31, 2015 , the Company had available net operating loss carry forwards of approximately $9.8 billion after taking into account the effects of Section 382 limitation of the Internal Revenue Code for U.S. federal income tax purposes, including $1 billion from the tw telecom acquisition ( $9.7 billion net of stock compensation excess benefit). Although the tw telecom acquisition triggered an ownership change under Section 382 of the Internal Revenue Code, the Company has determined that its loss carryforwards should not be mathematically limited based on its value at the time of the ownership change and the expiration dates of its net operating losses. As a result of certain realization requirements of applicable accounting guidance, the table of deferred tax asset and liabilities shown above does not include certain deferred tax assets as of December 31, 2015 and December 31, 2014 that arose directly from tax deductions related to equity compensation in excess of compensation recognized for financial reporting. Equity will be increased if and when such deferred tax assets are ultimately realized. The Company uses the ordering rules prescribed by recent accounting guidance to determine when the stock compensation excess tax benefits have been realized. If actual future tax deductions are less than the amount recognized for financial reporting, the tax-effect of the difference may result in an increase to income tax expense. The Company’s loss carry forwards expire in future years through 2035 and are subject to examination by the tax authorities up to three years after the carry forwards are utilized. The U.S. net operating tax loss carry forwards available for federal income tax purposes expire as follows (dollars in millions): Expiring December 31, Amount 2023 $ 239 2024 1,456 2025 1,267 2026 1,254 2027 1,644 2028 477 2029 694 2030 663 2031 833 2032 729 2033 172 2034 395 2035 3 $ 9,826 Under the rules prescribed by Internal Revenue Code Section 382 and applicable regulations, if certain transactions occur with respect to an entity's capital stock that result in a cumulative ownership shift of more than 50 percentage points by 5% stockholders over a three-year testing period, annual limitations are imposed with respect to the entity's ability to utilize its net operating loss carry forwards and certain current deductions against any taxable income the entity achieves in future periods and could result in a substantial income tax expense at the time of the shift. Level 3 extended the term of its Stockholder Rights Plan, which was adopted to protect its U.S. federal net operating loss carry forwards from these limitations. This plan was designed to deter trading that would result in a change of control (as defined in Section 382) without the limitations imposed by Section 382, and therefore protect the Company's ability to use its historical U.S. federal net operating loss carry forwards in the future. As of December 31, 2015 , the Company had state net operating loss carry forwards of approximately $9.9 billion that are subject to limitations on their utilization and have various expiration periods through 2035. The Company had approximately $5.5 billion of foreign jurisdiction net operating loss carry forwards that are subject to limitations on their utilization. The majority of these foreign jurisdiction tax loss carry forwards have no expiration period. The Company recognizes deferred tax assets and liabilities for its domestic and non-U.S. operations, for operating loss and other credit carry forwards and the expected tax consequences of temporary differences between the tax basis of assets and liabilities and their reported amounts using enacted tax rates in effect for the year the differences are expected to reverse. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. The valuation of deferred tax assets requires judgment in assessing the likely future tax consequences of events that have been recognized in the Company's financial statements or tax returns, and future profitability by tax jurisdiction. The Company has historically provided a valuation allowance to reduce its U.S federal and state and foreign deferred tax assets to the amount that is more likely than not to be realized. The Company monitors its cumulative loss position and other evidence each quarter to determine the appropriateness of its valuation allowance. Although the Company believes its estimates are reasonable, the ultimate determination of the appropriate amount of valuation allowance involves significant judgment. In the fourth quarter 2015, the Company released the majority of the valuation allowance against its U.S. federal and state deferred tax assets, resulting in a non-cash benefit to income tax expense of approximately $3.3 billion , $3.1 billion of which was related to future years’ earnings. In making the determination to release the valuation allowance against U.S. federal and state deferred tax assets, the Company took into consideration its movement into a cumulative income position for the most recent 3-year period, including pro forma adjustments for acquired entities, its 8 out of 9 consecutive quarters of pre-tax operating income, and forecasts of future earnings for its U.S. business. The Company expects to continue to generate income before taxes in the United States in future periods. In 2014, the Company released approximately $100 million of deferred tax valuation allowance primarily related to its business in the UK due to consolidation of legal entities whereby one UK entity with a full valuation allowance was merged with an entity that had no valuation allowance against its deferred tax assets. The Company continues to maintain its existing valuation allowance against net deferred tax assets in many of its state and foreign jurisdictions where it does not currently believe that the realization of its deferred tax assets is more likely than not. The valuation allowance for deferred tax assets was approximately $1.0 billion as of December 31, 2015 and $4.4 billion as of December 31, 2014 . The change in valuation allowance is primarily due to the release of the valuation allowance against U.S. federal and state deferred tax assets. The Company provides for U.S. income taxes on the undistributed earnings and the other outside basis temporary differences of foreign corporations unless they are considered indefinitely reinvested outside the United States. The amount of temporary differences related to undistributed earnings and other outside basis temporary differences of investments in foreign subsidiaries upon which U.S. income taxes have not been provided was immaterial. With respect to the Company’s foreign branches, it has established deferred tax liabilities for branches with an overall cumulative translation gain, but has not has established deferred tax assets for those with an overall translation loss as it is necessary to demonstrate that the temporary difference will reverse in the foreseeable future. The Company has no plans that would trigger such reversal. The Company's liability for uncertain income tax positions totaled $18 million at December 31, 2015 and $17 million at December 31, 2014 . If the remaining balance of unrecognized tax benefits were realized in a future period, it would result in a tax benefit of $17 million ( $14 million as of December 31, 2014 ) and a reduction in the effective tax rate. The Company does not expect that the liability for uncertain tax positions will materially increase or decrease during the twelve months ended December 31, 2016 . A reconciliation of the beginning and ending balance of unrecognized income tax benefits follows (dollars in millions): Amount Balance as of January 1, 2013 $ 18 Gross increases - tax positions of prior years — Gross increases - tax positions during 2013 1 Gross decreases - lapse of statute of limitations (6 ) Gross decreases - settlement with taxing authorities — Balance as of December 31, 2013 13 Tax positions of prior years netted against deferred tax assets 5 Gross increases - tax positions of prior years 1 Gross increases - tax positions during 2014 — Gross decreases - lapse of statute of limitations (2 ) Gross decreases - settlement with taxing authorities — Balance as of December 31, 2014 17 Tax positions of prior years netted against deferred tax assets (2 ) Gross increases - tax positions of prior years 3 Gross increases - tax positions during 2015 2 Gross decreases - lapse of statute of limitations (2 ) Gross decreases - settlement with taxing authorities — Balance as of December 31, 2015 $ 18 The unrecognized tax benefits in the table above do not include accrued interest and penalties of $16 million , $17 million and $18 million as of December 31, 2015, 2014 and 2013 , respectively. The Company's policy is to record interest and penalties related to uncertain tax positions in income tax expense. The Company recognized accrued interest and penalties related to uncertain tax positions in income tax expense in its Consolidated Statements of Operations of a benefit of less than $1 million , a benefit of approximately $1 million and a benefit of approximately $4 million for the years ended December 31, 2015, 2014 and 2013 , respectively. The Company, or at least one of its subsidiaries, files income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2003. The Internal Revenue Service and state and local taxing authorities reserve the right to audit any period where net operating loss carry forwards are available. The Company incurs tax expense attributable to income in various subsidiaries that are required to file state or foreign income tax returns on a separate legal entity basis. The Company also recognizes accrued interest and penalties in income tax expense related to uncertain tax benefits. Our tax rate is volatile and may move up or down with changes in, among other things, the amount and source of income or loss, our ability to utilize foreign tax credits, changes in tax laws, and the movement of liabilities established for uncertain tax positions as statutes of limitations expire or positions are otherwise effectively settled.

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information	Segment Information Operating segments are defined under GAAP as components of an enterprise for which separate financial information is available and evaluated regularly by the Company's chief operating decision maker ("CODM") in deciding how to allocate resources and assess performance. The Company's CODM is Jeff K. Storey, President and Chief Executive Officer. As a result of the Merger, Mr. Storey also monitored performance of the former tw telecom business. Therefore, the Company was comprised of the following four reportable segments for financial reporting purposes for the fourth quarter of 2014: 1) North America; 2) Europe, the Middle East and Africa (EMEA); 3) Latin America; and 4) tw telecom, which represents the standalone operations of the former tw telecom business. As a result of the integration of tw telecom (see Note 2 - Events Associated with the Merger of tw telecom), the Company reorganized its management reporting structure to reflect the way in which it allocates resources and assesses performance. Effective the first quarter of 2015, tw telecom has been integrated into North America. As a result of the change, the Company's reportable segments now consist of: 1) North America; 2) EMEA; and 3) Latin America. Other separate business interests that are not segments include interest, certain corporate assets and overhead costs, and certain other general and administrative costs that are not allocated to any of the operating segments. Historical presentation of segment information has been retrospectively reclassified to conform to the new geographical presentation. The CODM measures and evaluates segment performance primarily based upon revenue, revenue growth and Adjusted EBITDA. Adjusted EBITDA, as defined by the Company, is equal to net income (loss) from the Consolidated Statements of Operations before (1) income tax benefit (expense), (2) total other income (expense), (3) non-cash impairment charges included within selling, general and administrative expenses and network related expenses, (4) depreciation and amortization expense, and (5) non-cash stock-based compensation expense included within selling, general and administrative expenses and network related expenses. Adjusted EBITDA is not a measurement under GAAP and may not be used in the same way by other companies. Management believes that Adjusted EBITDA is an important part of the Company's internal reporting and is a key measure used by management to evaluate profitability and operating performance of the Company and to make resource allocation decisions. Management believes such measurement is especially important in a capital-intensive industry such as telecommunications. Management also uses Adjusted EBITDA to compare the Company's performance to that of its competitors and to eliminate certain non-cash and non-operating items in order to consistently measure from period to period its ability to fund capital expenditures, fund growth, service debt and determine bonuses. Adjusted EBITDA excludes non-cash impairment charges and non-cash stock-based compensation expense because of the non-cash nature of these items. Adjusted EBITDA also excludes interest income, interest expense and income tax benefit (expense) because these items are associated with the Company's capitalization and tax structures. Adjusted EBITDA also excludes depreciation and amortization expense because these non-cash expenses reflect the effect of capital investments which management believes are better evaluated through cash flow measures. Adjusted EBITDA excludes net other income (expense) because these items are not related to the primary operations of the Company. There are limitations to using non-GAAP financial measures such as Adjusted EBITDA, including the difficulty associated with comparing companies that use similar performance measures whose calculations may differ from the Company's calculations. Additionally, this financial measure does not include certain significant items such as interest income, interest expense, income tax benefit (expense), depreciation and amortization expense, non-cash impairment charges, non-cash stock-based compensation expense, and net other income (expense). Adjusted EBITDA should not be considered a substitute for other measures of financial performance reported in accordance with GAAP. Revenue and the related expenses are attributed to regions based on where services are provided. Revenue and costs for services provided in more than one region are allocated equally between the regions, and the Company does not otherwise charge for services between reportable segments. Therefore, segment results do not include any intercompany revenue. The operating activities of the separate regions along with the activities that are not attributable to a segment are interdependent, and the regional results in the tables below do not include all intercompany charges and allocations that would be necessary to report the regional results on a standalone basis. Total revenue consists of: • Core Network Services revenue from colocation and data center services; transport and fiber; IP and data services; and local and enterprise voice services. • Wholesale Voice Services revenue from sales to other carriers of long distance voice services. Core Network Services revenue represents higher profit services and Wholesale Voice Services revenue represents lower profit services. Core Network Services revenue requires different levels of investment and focus and provides different contributions to the Company's operating results than Wholesale Voice Services revenue. Management of the Company believes that growth in revenue from its Core Network Services is critical to the long-term success of its business. The Company also believes it must continue to effectively manage the profitability of the Wholesale Voice Services revenue. The Company believes that trends in its communications business are best gauged by analyzing revenue changes in Core Network Services. The following table presents revenue by segment for each of the years ended December 31, (dollars in millions) 2015 2014 2013 Core Network Services Revenue: North America $ 6,208 $ 4,525 $ 3,949 EMEA 835 891 888 Latin America 714 779 754 Total Core Network Services Revenue $ 7,757 $ 6,195 $ 5,591 Wholesale Voice Services Revenue: North America $ 446 $ 530 $ 681 EMEA 14 19 31 Latin America 12 33 10 Total Wholesale Voice Services Revenue $ 472 $ 582 $ 722 Total Consolidated Revenue $ 8,229 $ 6,777 $ 6,313 The following table presents Adjusted EBITDA by segment and reconciles Adjusted EBITDA to net income (loss) for each of the years ended December 31, (dollars in millions) 2015 2014 2013 Adjusted EBITDA: North America $ 3,048 $ 2,065 $ 1,799 EMEA 235 214 226 Latin America 302 348 313 Unallocated Corporate Expenses (947 ) (732 ) (714 ) Consolidated Adjusted EBITDA $ 2,638 $ 1,895 $ 1,624 Income Tax Benefit (Expense) 3,150 76 (38 ) Total Other Expense (1,048 ) (775 ) (737 ) Depreciation and Amortization (1,166 ) (808 ) (800 ) Non-Cash Stock Compensation (141 ) (73 ) (151 ) Non-Cash Impairment — (1 ) (7 ) Total Consolidated Net Income (Loss) $ 3,433 $ 314 $ (109 ) The following table presents capital expenditures by segment and reconciles capital expenditures to consolidated capital expenditures for each of the years ended December 31: (dollars in millions) 2015 2014 2013 Capital Expenditures: North America $ 752 $ 495 $ 398 EMEA 158 117 128 Latin America 155 153 134 Unallocated Corporate Capital Expenditures 164 145 100 Consolidated Capital Expenditures $ 1,229 $ 910 $ 760 The following table presents total assets by segment: As of December 31, (dollars in millions) 2015 2014 Assets: North America $ 19,961 $ 16,242 EMEA 1,796 1,970 Latin America 2,131 2,451 Other 257 284 Total Consolidated Assets $ 24,145 $ 20,947

Commitments, Contingencies and

Commitments, Contingencies and Other Items	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Other Items	Commitments, Contingencies and Other Items The Company is subject to various legal proceedings and other contingent liabilities that individually or in the aggregate could materially affect its financial condition, future results of operations or cash flows. Amounts accrued for such contingencies aggregate to $129 million and are included in "Other" current liabilities and "Other liabilities" in the Company's Consolidated Balance Sheet at December 31, 2015 . The establishment of an accrual does not mean that actual funds have been set aside to satisfy a given contingency. Thus, the resolution of a particular contingency for the amount accrued would have no effect on the Company's results of operations but could materially adversely affect its cash flows for the affected period. The Company reviews its accruals at least quarterly and adjusts them to reflect the impact of negotiations, settlements, rulings, advice of legal counsel, and other information and events pertaining to a particular matter. Below is a description of material legal proceedings and other contingencies pending at December 31, 2015 . Although the Company believes it has accrued for these matters in accordance with the accounting guidance for contingencies, contingencies are inherently unpredictable and it is possible that results of operations or cash flows could be materially and adversely affected in any particular period by unfavorable developments in, or resolution or disposition of, one or more of these matters. For those contingencies in respect of which the Company believes that it is reasonably possible that a loss may result that is materially in excess of the accrual (if any) established for the matter, the Company has either provided an estimate of such possible loss or range of loss or included a statement that such an estimate cannot be made. In addition to the contingencies described below, the Company is party to many other legal proceedings and contingencies, the resolution of which is not expected to materially affect its financial condition or future results of operations beyond the amounts accrued. Rights-of-Way Litigation The Company is party to a number of purported class action lawsuits involving its right to install fiber optic cable network in railroad right-of-ways adjacent to plaintiffs' land. In general, the Company obtained the rights to construct its networks from railroads, utilities, and others, and has installed its networks along the rights-of-way so granted. Plaintiffs in the purported class actions assert that they are the owners of lands over which the fiber optic cable networks pass, and that the railroads, utilities, and others who granted the Company the right to construct and maintain its network did not have the legal authority to do so. The complaints seek damages on theories of trespass, unjust enrichment and slander of title and property, as well as punitive damages. The Company has also received, and may in the future receive, claims and demands related to rights-of-way issues similar to the issues in these cases that may be based on similar or different legal theories. The Company has defeated motions for class certification in a number of these actions but expects that, absent settlement of these actions, plaintiffs in the pending lawsuits will continue to seek certification of statewide or multi-state classes. The only lawsuit in which a class was certified against the Company, absent an agreed upon settlement, occurred in Koyle, et. al. v. Level 3 Communications, Inc., et. al., a purported two state class action filed in the United States District Court for the District of Idaho. The Koyle lawsuit has been dismissed pursuant to a settlement reached in November 2010 as described further below. The Company negotiated a series of class settlements affecting all persons who own or owned land next to or near railroad rights of way in which it has installed its fiber optic cable networks. The United States District Court for the District of Massachusetts in Kingsborough v. Sprint Communications Co. L.P. granted preliminary approval of the proposed settlement; however, on September 10, 2009, the court denied a motion for final approval of the settlement on the basis that the court lacked subject matter jurisdiction and dismissed the case. In November 2010, the Company negotiated revised settlement terms for a series of state class settlements affecting all persons who own or owned land next to or near railroad rights of way in which the Company has installed its fiber optic cable networks. The Company is currently pursuing presentment of the settlement in applicable jurisdictions. The settlements affecting current and former landowners have received final federal court approval in multiple states and the parties are engaged in the claims process for those states, including payments of claims. The settlement has also been presented to federal courts in additional states and approval is pending. Management believes that the Company has substantial defenses to the claims asserted in all of these actions and intends to defend them vigorously if a satisfactory settlement is not ultimately approved for all affected landowners. Peruvian Tax Litigation Beginning in 2005, one of the Company's Peruvian subsidiaries received a number of assessments for tax, penalties and interest for calendar years 2001 and 2002. Peruvian tax authorities ("SUNAT") took the position that the Peruvian subsidiary incorrectly documented its importations resulting in additional income tax withholding and value-added taxes ("VAT"). The total amount of the asserted claims, including potential interest and penalties, was $26 million , consisting of $3 million for income tax withholding in connection with the import of services for calendar years 2001 and 2002, $7 million for VAT in connection with the import of services for calendar years 2001 and 2002, and $16 million in connection with the disallowance of VAT credits for periods beginning in 2005. Due to accrued interest and foreign exchange effects, and taking into account the developments described below, the total amount of exposure is $46 million at December 31, 2015 . The Company challenged the tax assessments during 2005 by filing administrative claims before SUNAT. During August 2006 and June 2007, SUNAT rejected the Company's administrative claims, thereby confirming the assessments. Appeals were filed in September 2006 and July 2007 with the Tribunal Fiscal, the highest level of administrative review, which is not part of the Peru judiciary (the "Tribunal"). The 2001 and 2002 assessed withholding tax assessments were resolved in favor of the Company in separate administrative resolutions; however, the penalties with respect to withholding tax remain at issue in the administrative appeals. In October 2011, the Tribunal issued its administrative resolution with respect to the calendar year 2002 tax period regarding VAT, associated penalties and penalties associated with withholding taxes, deciding the central issue underlying the assessments in the government's favor, while confirming the assessment in part and denying a portion of the assessment on procedural grounds. The Company appealed the Tribunal's October 2011 administrative resolutions to the judicial court in Peru. In September 2014, the first judicial court rendered a decision largely in the Company’s favor on the central issue underlying the assessments. SUNAT appealed the court’s decision to the next judicial level. The court of appeal remanded the case to the first judicial court for further development of the facts and legal analysis supporting its decision. In October 2013, the Tribunal notified the Company of its July 2013 administrative resolution with respect to the calendar year 2001 tax period regarding VAT, associated penalties and penalties associated with withholding taxes, determining the central issue underlying the assessments in the government's favor, while confirming the assessment in part and denying a portion of the assessment on procedural grounds. The Company appealed the Tribunal's July 2013 administrative resolutions to the judicial court in Peru. In April 2015, the first judicial court rendered a decision largely in SUNAT’s favor on the central issue underlying the assessments. The Company has appealed the court’s decision to the next judicial level. In December 2013, SUNAT initiated an audit of calendar year 2001. In June 2014, the Company was served with SUNAT’s assessments of the 2001 VAT credits declared null by the Tribunal and the corresponding fine. In July 2014, the Company challenged these assessments by filing administrative claims before SUNAT. In January 2015, SUNAT rejected the administrative claims, thereby confirming the assessments. The Company filed an appeal with the Tribunal in February 2015. In May 2015, the Tribunal notified the Company of its administrative resolution declaring the assessments and corresponding fines null. The time for SUNAT to appeal this resolution has closed. While the Company is not yet aware of any appeal filed by SUNAT, under local practice, notification of an appeal can take several months. Nevertheless, SUNAT retains the right to reissue the assessments declared null or start a new audit. Employee Severance and Contractor Termination Disputes A number of former employees and third-party contractors have asserted a variety of claims in litigation against certain Latin American subsidiaries of the Company for separation pay, severance, commissions, pension benefits, unpaid vacation pay, breach of employment contracts, unpaid performance bonuses, property damages, moral damages and related statutory penalties, fines, costs and expenses (including accrued interest, attorneys fees and statutorily mandated inflation adjustments) as a result of their separation from the Company or termination of service relationships. The Company is vigorously defending itself against the asserted claims, which aggregate to approximately $42 million at December 31, 2015 . Brazilian Tax Claims In December 2004, March 2009, April 2009 and July 2014, the São Paulo state tax authorities issued tax assessments against one of the Company's Brazilian subsidiaries for the Tax on Distribution of Goods and Services ("ICMS") with respect to revenue from leasing movable properties (in the case of the December 2004, March 2009 and July 2014 assessments) and revenue from the provision of Internet access services (in the case of the April 2009 and July 2014 assessments), by treating such activities as the provision of communications services, to which the ICMS tax applies. During the third quarter of 2014, the Company released a reserve of $6 million for tax, penalty and associated interest corresponding to the ICMS applicable on the provision of Internet access services due to the expiration of the statute of limitations for the January 2008 to June 2009 tax periods. In September 2002, July 2009 and May 2012, the Rio de Janeiro state tax authorities issued tax assessments to the same Brazilian subsidiary on similar issues. The Company has filed objections to these assessments, arguing that the lease of assets and the provision of Internet access are not communication services subject to ICMS. The objections to the September 2002, December 2004 and March 2009 assessments were rejected by the respective state administrative courts, and the Company has appealed those decisions to the judicial courts. In October 2012 and June 2014, the Company received favorable rulings from the lower court on the December 2004 and March 2009 assessments regarding equipment leasing, but those rulings are subject to appeal by the state. No ruling has been obtained with respect to the September 2002 assessment. The objections to the April and July 2009 and May 2012 assessments are still pending final administrative decisions. The July 2014 assessment was confirmed during the fourth quarter of 2014 at the first administrative level and the Company appealed this decision to the second administrative level. During the fourth quarter of 2014, the Company entered into an amnesty with the Rio de Janeiro state tax authorities with respect to potential ICMS liability for the 2008 tax period. As a result, the Company paid $5 million and released a reserve of $3 million of tax corresponding to the ICMS applicable on the provision of Internet access services. The Company is vigorously contesting all such assessments in both states, and in particular, views the assessment of ICMS on revenue from leasing movable properties to be without merit. Nevertheless, the Company believes that it is reasonably possible that these assessments could result in a loss of up to $42 million at December 31, 2015 in excess of the accruals established for these matters. Letters of Credit It is customary for the Company to use various financial instruments in the normal course of business. These instruments include letters of credit. Letters of credit are conditional commitments issued on behalf of the Company in accordance with specified terms and conditions. As of December 31, 2015 and December 31, 2014 , the Company had outstanding letters of credit or other similar obligations of approximately $46 million and $28 million , respectively, of which $43 million and $23 million , are collateralized by cash, that is reflected on the Consolidated Balance Sheets as restricted cash. The Company does not believe exposure to loss related to its letters of credit is material. Operating Leases The Company is leasing rights-of-way, facilities and other assets under various operating leases which, in addition to rental payments, may require payments for insurance, maintenance, property taxes and other executory costs related to the lease. Certain leases provide for adjustments in lease cost based upon adjustments in various price indexes and increases in the landlord's management costs. The right-of-way agreements have various expiration dates through 2060. Payments under these right-of-way agreements were $211 million in 2015 , $173 million in 2014 and $161 million in 2013 . The Company has obligations under non-cancelable operating leases for certain colocation, office facilities and other assets, including lease obligations for which facility related restructuring charges have been recorded. The lease agreements have various expiration dates through 2119. Rent expense, including common area maintenance, under non-cancelable lease agreements was $357 million in 2015 , $318 million in 2014 and $311 million in 2013 . Certain non-cancelable right of way agreements provide for automatic renewal on a periodic basis. The Company includes payments due during these automatic renewal periods given the significant cost to relocate the Company's network and other facilities. Future minimum payments for the next five years and thereafter under network and related right-of-way agreements and non-cancelable operating leases for facilities and other assets consist of the following as of December 31, 2015 (dollars in millions): Right-of-Way Agreements Operating Leases Total Future Minimum Sublease Receipts 2016 $ 151 $ 278 $ 429 $ 4 2017 72 245 317 4 2018 69 209 278 3 2019 59 157 216 2 2020 54 123 177 — Thereafter 295 578 873 — $ 700 $ 1,590 $ 2,290 $ 13 Certain right-of-way agreements include provisions for increases in payments in future periods based on the rate of inflation as measured by various price indexes. The Company has not included estimates for these increases in future periods in the amounts included above. Certain other right-of-way agreements are currently cancelable or can be terminated under certain conditions by the Company. The Company includes the payments under such cancelable right-of-way agreements in the table above for a period of 1 year from January 1, 2016 , if the Company does not consider it likely that it will cancel the right of way agreement within the next year. Cost of Access and Third-Party Maintenance In addition, the Company has purchase commitments with third-party access vendors that require it to make payments to purchase network services, capacity and telecommunications equipment. Some of these access vendor commitments require the Company to maintain minimum monthly and/or annual billings, in certain cases based on usage. In addition, the Company has purchase commitments with third parties that require it to make payments for maintenance services for certain portions of its network. The following table summarizes the Company's purchase commitments at December 31, 2015 (dollars in millions): Total Less than 1 Year 2 - 3 Years 4 - 5 Years After 5 Years Cost of Access Services $ 930 $ 497 $ 402 $ 24 $ 7 Third-Party Maintenance Services 222 60 44 38 80 $ 1,152 $ 557 $ 446 $ 62 $ 87

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2015
Condensed Consolidating Financial Information [Abstract]
Condensed Consolidating Financial Information	Condensed Consolidating Financial Information Level 3 Financing has issued Senior Notes that are unsecured obligations of Level 3 Financing, Inc.; however, they are also fully and unconditionally and jointly and severally guaranteed on an unsecured senior basis by Level 3 Communications, Inc. and Level 3 Communications, LLC. In conjunction with the registration of the Level 3 Financing, Inc. Senior Notes, the accompanying condensed consolidating financial information has been prepared and presented pursuant to SEC Regulation S-X Rule 3-10 "Financial statements of guarantors and affiliates whose securities collateralize an issue registered or being registered." The operating activities of the separate legal entities included in the Company’s Consolidated Financial Statements are interdependent. The accompanying condensed consolidating financial information presents the statements of operations, balance sheets and statements of cash flows of each legal entity and, on an aggregate basis, the other non-guarantor subsidiaries based on amounts incurred by such entities, and is not intended to present the operating results of those legal entities on a stand-alone basis. Level 3 Communications, LLC leases equipment and certain facilities from other wholly owned subsidiaries of Level 3 Communications, Inc. These transactions are eliminated in the consolidated results of the Company. Condensed Consolidating Statements of Operations For the year ended December 31, 2015 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 3,325 $ 5,077 $ (173 ) $ 8,229 Costs and Expenses: Network access costs — — 1,243 1,763 (173 ) 2,833 Network related expenses — — 947 485 — 1,432 Depreciation and amortization — — 309 857 — 1,166 Selling, general and administrative expenses 4 — 1,064 399 — 1,467 Total costs and expenses 4 — 3,563 3,504 (173 ) 6,898 Operating Income (Loss) (4 ) — (238 ) 1,573 — 1,331 Other Income (Expense): Interest income — — — 1 — 1 Interest expense (51 ) (574 ) (3 ) (14 ) — (642 ) Interest income (expense) affiliates, net 1,310 1,984 (3,041 ) (253 ) — — Equity in net earnings (losses) of subsidiaries 2,162 (1,693 ) 177 — (646 ) — Other, net (18 ) (200 ) 3 (192 ) — (407 ) Total other expense 3,403 (483 ) (2,864 ) (458 ) (646 ) (1,048 ) Income (Loss) before Income Taxes 3,399 (483 ) (3,102 ) 1,115 (646 ) 283 Income Tax (Expense) Benefit 34 2,645 (1 ) 472 — 3,150 Net Income (Loss) 3,433 2,162 (3,103 ) 1,587 (646 ) 3,433 Other Comprehensive Income (Loss), Net of Income Taxes (154 ) — — 154 (154 ) (154 ) Comprehensive Income (Loss) $ 3,279 $ 2,162 $ (3,103 ) $ 1,741 $ (800 ) $ 3,279 Condensed Consolidating Statements of Operations For the year ended December 31, 2014 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 3,073 $ 3,918 $ (214 ) $ 6,777 Costs and Expenses: Network access costs — — 1,177 1,566 (214 ) 2,529 Network related expenses — — 762 484 — 1,246 Depreciation and amortization — — 277 531 — 808 Selling, general and administrative expenses 21 2 735 423 — 1,181 Total costs and expenses 21 2 2,951 3,004 (214 ) 5,764 Operating Income (Loss) (21 ) (2 ) 122 914 — 1,013 Other Income (Expense): Interest income — — — 1 — 1 Interest expense (143 ) (492 ) (2 ) (17 ) — (654 ) Interest income (expense) affiliates, net 1,227 1,827 (2,890 ) (164 ) — — Equity in net earnings (losses) of subsidiaries (710 ) (2,047 ) 663 — 2,094 — Other, net (53 ) — 7 (76 ) — (122 ) Total other expense 321 (712 ) (2,222 ) (256 ) 2,094 (775 ) Income (Loss) before Income Taxes 300 (714 ) (2,100 ) 658 2,094 238 Income Tax (Expense) Benefit 14 4 (1 ) 59 — 76 Net Income (Loss) 314 (710 ) (2,101 ) 717 2,094 314 Other Comprehensive Income (Loss), Net of Income Taxes (183 ) — — (183 ) 183 (183 ) Comprehensive Income (Loss) $ 131 $ (710 ) $ (2,101 ) $ 534 $ 2,277 $ 131 Condensed Consolidating Statements of Operations For the year ended December 31, 2013 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 2,825 $ 3,734 $ (246 ) $ 6,313 Costs and Expenses: Network access costs — — 1,068 1,649 (246 ) 2,471 Network related expenses — — 753 461 — 1,214 Depreciation and amortization — — 289 511 — 800 Selling, general and administrative expenses 3 1 791 367 — 1,162 Total costs and expenses 3 1 2,901 2,988 (246 ) 5,647 Operating Income (Loss) (3 ) (1 ) (76 ) 746 — 666 Other Income (Expense): Interest income — — — — — — Interest expense (151 ) (497 ) (3 ) 2 — (649 ) Interest income (expense) affiliates, net 1,091 1,706 (2,679 ) (118 ) — — Equity in net earnings (losses) of subsidiaries (1,039 ) (2,164 ) 550 — 2,653 — Other, net — (85 ) 4 (7 ) — (88 ) Total other expense (99 ) (1,040 ) (2,128 ) (123 ) 2,653 (737 ) Income (Loss) before Income Taxes (102 ) (1,041 ) (2,204 ) 623 2,653 (71 ) Income Tax (Expense) Benefit (7 ) 2 — (33 ) — (38 ) Net Income (Loss) (109 ) (1,039 ) (2,204 ) 590 2,653 (109 ) Other Comprehensive Income (Loss), Net of Income Taxes 10 10 — 10 (20 ) 10 Comprehensive Income (Loss) $ (99 ) $ (1,029 ) $ (2,204 ) $ 600 $ 2,633 $ (99 ) Condensed Consolidating Balance Sheets December 31, 2015 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Assets Current Assets: Cash and cash equivalents $ 12 $ 6 $ 727 $ 109 $ — $ 854 Restricted cash and securities — — 1 7 — 8 Receivables, less allowances for doubtful accounts — — 47 710 — 757 Due from affiliates 12,415 22,759 — 2,816 (37,990 ) — Other 1 18 56 55 — 130 Total Current Assets 12,428 22,783 831 3,697 (37,990 ) 1,749 Property, Plant, and Equipment, net — — 3,423 6,455 — 9,878 Restricted Cash and Securities 27 — 14 1 — 42 Goodwill and Other Intangibles, net — — 363 8,513 — 8,876 Investment in Subsidiaries 16,772 17,714 3,734 — (38,220 ) — Deferred Tax Assets 38 2,847 — 556 — 3,441 Other Assets, net 8 100 12 39 — 159 Total Assets $ 29,273 $ 43,444 $ 8,377 $ 19,261 $ (76,210 ) $ 24,145 Liabilities and Stockholders' Equity (Deficit) Current Liabilities: Accounts payable $ — $ 1 $ 195 $ 433 $ — $ 629 Current portion of long-term debt — — 2 13 — 15 Accrued payroll and employee benefits — — 186 32 — 218 Accrued interest 11 90 — 7 — 108 Current portion of deferred revenue — — 119 148 — 267 Due to affiliates — — 37,990 — (37,990 ) — Other — — 115 64 — 179 Total Current Liabilities 11 91 38,607 697 (37,990 ) 1,416 Long-Term Debt, less current portion 600 10,210 15 169 — 10,994 Deferred Revenue, less current portion — — 680 297 — 977 Other Liabilities 15 — 133 484 — 632 Commitments and Contingencies Stockholders' Equity (Deficit) 28,647 33,143 (31,058 ) 17,614 (38,220 ) 10,126 Total Liabilities and Stockholders' Equity (Deficit) $ 29,273 $ 43,444 $ 8,377 $ 19,261 $ (76,210 ) $ 24,145 Condensed Consolidating Balance Sheets December 31, 2014 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Assets Current Assets: Cash and cash equivalents $ 7 $ 5 $ 307 $ 261 $ — $ 580 Restricted cash and securities — — 1 6 — 7 Receivables, less allowances for doubtful accounts — — 34 703 — 737 Due from affiliates 14,522 21,270 — — (35,792 ) — Other 2 21 45 89 — 157 Total Current Assets 14,531 21,296 387 1,059 (35,792 ) 1,481 Property, Plant, and Equipment, net — — 3,152 6,708 — 9,860 Restricted Cash and Securities 3 — 16 1 — 20 Goodwill and Other Intangibles, net — — 373 8,730 — 9,103 Investment in Subsidiaries 16,686 14,777 3,729 — (35,192 ) — Deferred Tax Assets — — — 300 — 300 Other Assets, net 28 129 9 17 — 183 Total Assets $ 31,248 $ 36,202 $ 7,666 $ 16,815 $ (70,984 ) $ 20,947 Liabilities and Stockholders' Equity (Deficit) Current Liabilities: Accounts payable $ — $ — $ 215 $ 449 $ — $ 664 Current portion of long-term debt 333 — 3 13 — 349 Accrued payroll and employee benefits — — 174 99 — 273 Accrued interest 12 158 — 4 — 174 Current portion of deferred revenue — — 118 169 — 287 Due to affiliates — — 34,401 1,391 (35,792 ) — Other — 2 62 95 — 159 Total Current Liabilities 345 160 34,973 2,220 (35,792 ) 1,906 Long-Term Debt, less current portion 900 9,893 16 175 — 10,984 Deferred Revenue, less current portion — — 617 304 — 921 Other Liabilities 16 24 125 608 — 773 Commitments and Contingencies Stockholders' Equity (Deficit) 29,987 26,125 (28,065 ) 13,508 (35,192 ) 6,363 Total Liabilities and Stockholders' Equity (Deficit) $ 31,248 $ 36,202 $ 7,666 $ 16,815 $ (70,984 ) $ 20,947 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2015 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash Provided by (Used in) Operating Activities $ (40 ) $ (617 ) $ 193 $ 2,319 $ — $ 1,855 Cash Flows from Investing Activities: Capital expenditures — — (453 ) (776 ) — (1,229 ) Cash related to deconsolidated Venezuela operations — — — (83 ) — (83 ) Change in restricted cash and securities, net (25 ) — 3 — — (22 ) Proceeds from sale of property, plant and equipment and other assets — — — 4 — 4 Other — — (14 ) — — (14 ) Net Cash Provided by (Used in) Investing Activities (25 ) — (464 ) (855 ) — (1,344 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs — 4,832 — — — 4,832 Payments on and repurchases of long-term debt, including current portion and refinancing costs (313 ) (4,725 ) (2 ) (11 ) — (5,051 ) Increase (decrease) due from/to affiliates, net 383 511 693 (1,587 ) — — Net Cash Provided by (Used in) Financing Activities 70 618 691 (1,598 ) — (219 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (18 ) — (18 ) Net Change in Cash and Cash Equivalents 5 1 420 (152 ) — 274 Cash and Cash Equivalents at Beginning of Year 7 5 307 261 — 580 Cash and Cash Equivalents at End of Year $ 12 $ 6 $ 727 $ 109 $ — $ 854 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2014 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash Provided by (Used in) Operating Activities $ (178 ) $ (458 ) $ 625 $ 1,172 $ — $ 1,161 Cash Flows from Investing Activities: Capital expenditures — — (362 ) (548 ) — (910 ) Change in restricted cash and securities, net — — 2 (12 ) — (10 ) Proceeds from sale of property, plant and equipment and other assets — — — 3 — 3 Investment in tw telecom, net of cash acquired (474 ) — — 307 — (167 ) Other — — — (2 ) — (2 ) Net Cash Provided by (Used in) Investing Activities (474 ) — (360 ) (252 ) — (1,086 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs 590 — — (1 ) — 589 Payments on and repurchases of long-term debt, including current portion and refinancing costs (647 ) — — (24 ) — (671 ) Increase (decrease) due from/to affiliates, net 708 457 (305 ) (860 ) — — Net Cash Provided by (Used in) Financing Activities 651 457 (305 ) (885 ) — (82 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (44 ) — (44 ) Net Change in Cash and Cash Equivalents (1 ) (1 ) (40 ) (9 ) — (51 ) Cash and Cash Equivalents at Beginning of Year 8 6 347 270 — 631 Cash and Cash Equivalents at End of Year $ 7 $ 5 $ 307 $ 261 $ — $ 580 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2013 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash Provided by (Used in) Operating Activities $ (169 ) $ (557 ) $ 710 $ 729 $ — $ 713 Cash Flows from Investing Activities: Capital expenditures — — (312 ) (448 ) — (760 ) Change in restricted cash and securities, net 9 — (1 ) 5 — 13 Other — — 1 1 — 2 Net Cash Provided by (Used in) Investing Activities 9 — (312 ) (442 ) — (745 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs — 1,502 — — — 1,502 Payments on and repurchases of long-term debt, including current portion and refinancing costs (173 ) (1,586 ) (4 ) (33 ) — (1,796 ) Increase (decrease) due from affiliates, net 88 642 (433 ) (297 ) — — Net Cash Provided by (Used in) Financing Activities (85 ) 558 (437 ) (330 ) — (294 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (22 ) — (22 ) Net Change in Cash and Cash Equivalents (245 ) 1 (39 ) (65 ) — (348 ) Cash and Cash Equivalents at Beginning of Year 253 5 386 335 — 979 Cash and Cash Equivalents at End of Year $ 8 $ 6 $ 347 $ 270 $ — $ 631

Unaudited Quarterly Financial D

Unaudited Quarterly Financial Data	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Data	Unaudited Quarterly Financial Data Three Months Ended March 31, June 30, September 30, December 31, 2015 2014 2015 2014 2015 2014 2015 2014 (dollars in millions except per share data) Revenue $ 2,053 $ 1,609 $ 2,061 $ 1,625 $ 2,062 $ 1,629 $ 2,053 $ 1,914 Costs and Expenses: Network Access Costs 723 614 696 613 706 607 708 695 Network Related Expenses 356 292 363 302 369 307 344 345 Depreciation and Amortization 288 184 288 187 296 187 294 250 Selling, General and Administrative Expenses 370 255 364 267 364 266 369 393 Total Costs and Expenses 1,737 1,345 1,711 1,369 1,735 1,367 1,715 1,683 Operating Income 316 264 350 256 327 262 338 231 Other Income (Expense): Interest Income 1 — — — — 1 — — Interest Expense (180 ) (151 ) (165 ) (149 ) (145 ) (159 ) (152 ) (195 ) Loss on Modification and Extinguishment of Debt — — (163 ) — — — (55 ) (53 ) Venezuela Deconsolidation Charge — — — — (171 ) — — — Other, net (10 ) 6 (17 ) (44 ) 6 (11 ) 3 (20 ) Total Other Expense (189 ) (145 ) (345 ) (193 ) (310 ) (169 ) (204 ) (268 ) Income (Loss) Before Income Taxes 127 119 5 63 17 93 134 (37 ) Income Tax (Expense) Benefit (5 ) (7 ) (18 ) (12 ) (16 ) (8 ) 3,189 103 Net Income (Loss) $ 122 $ 112 $ (13 ) $ 51 $ 1 $ 85 $ 3,323 $ 66 Net Income (Loss) Per Share - Basic $ 0.35 $ 0.48 $ (0.04 ) $ 0.21 $ — $ 0.36 $ 9.33 $ 0.22 Net Income (Loss) Per Share - Diluted $ 0.35 $ 0.47 $ (0.04 ) $ 0.21 $ — $ 0.35 $ 9.24 $ 0.21 Net income (loss) per share for each quarter is computed using the weighted-average number of shares outstanding during that quarter, while net income (loss) per share for the year is computed using the weighted-average number of shares outstanding during the year. Thus, the sum of the income (loss) per share for each of the four quarters may not equal the net income (loss) per share for the year. During the fourth quarter of 2015, the Company recognized a $3.3 billion income tax benefit primarily related to the release of U.S. federal and state deferred tax valuation allowances. During the fourth quarter of 2015, the Company recognized a loss on extinguishment of debt of $55 million , related to the refinancing of the 8.625% Senior Notes due 2020. During the second quarter of 2015, the Company recognized a loss on extinguishment of debt of $36 million , related to the refinancing of the 9.375% Senior Notes due 2019. During the second quarter of 2015, the Company recognized a loss on extinguishment of debt of $82 million , related to the refinancing of the 8.125% Senior Notes due 2019. During the second quarter of 2015, the Company recognized a loss on extinguishment of debt of $18 million , related to the refinancing of the 8.875% Senior Notes due 2019. During the second quarter of 2015, the Company recognized a loss on modification and extinguishment of debt of $27 million , related to the refinancing of the senior secured Tranche B Term Loan due 2022. During the fourth quarter of 2014, the Company recognized a loss on extinguishment of debt of $53 million , related to the refinancing of the 11.875% Senior Notes due 2019. During the fourth quarter of 2014, the Company completed its acquisition of tw telecom and therefore the results of operations for the fourth quarter of 2014 include the results of tw telecom for November and December. Additionally, the Company incurred $70 million in expenses related to the acquisition of tw telecom that was recognized in Selling, General and Administrative Expenses . During the fourth quarter of 2014, the Company increased its senior secured credit facility by adding a $2 billion Tranche B 2022 Term Loan. The proceeds were used for the tw telecom acquisition. During the fourth quarter of 2014, the Company also recognized a $100 million income tax benefit primarily related to the release of a foreign deferred tax valuation allowance. During the third quarter of 2014, the Company entered into an indenture totaling $1 billion for 5.375% Senior Notes due 2022. The proceeds were used for the tw telecom acquisition. During the second quarter of 2014. the Company recognized a loss of approximately $34 million resulting from the devaluation of Venezuelan bolivar denominated monetary assets and liabilities from the official rate of 6.3 to the SICAD 1 rate of 10.6 .

Organization and Summary of S27

Organization and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of Level 3 Communications, Inc. and subsidiaries in which it has a controlling interest. All significant intercompany accounts and transactions have been eliminated. The accompanying Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"). As part of its consolidation policy, the Company considers its controlled subsidiaries, investments in businesses in which the Company is not the primary beneficiary or does not have effective control but has the ability to significantly influence operating and financial policies, and variable interests resulting from economic arrangements that give the Company rights to economic risks or rewards of a legal entity. The Company does not have variable interests in a variable interest entity where it is required to consolidate the entity as the primary beneficiary. Prior to October 1, 2015, the Company included the results of its wholly owned Venezuelan subsidiary in its Consolidated Financial Statements using the consolidation method of accounting. The Company’s Venezuelan subsidiary's earnings and cash flows are reflected in the Consolidated Financial Statements for the nine months ended September 30, 2015 and the years ended December 31, 2014 and 2013, respectively. Venezuelan exchange control regulations have resulted in an other-than-temporary lack of exchangeability between the Venezuelan bolivar and U.S. dollar, and have restricted the Company's Venezuelan operations’ ability to pay dividends in U.S. dollars and settle intercompany obligations in U.S. dollars. The severe currency controls imposed by the Venezuelan government have significantly limited the ability to realize the benefits from earnings of the Company’s Venezuelan operations and access the resulting liquidity provided by those earnings in U.S. dollars. The Company expects that this condition will continue for the foreseeable future. Additionally, government regulations affecting the Company's ability to manage its Venezuelan subsidiary’s capital structure, purchasing, product pricing, customer invoicing and collections, and labor relations; and the current political and economic situation within Venezuela have resulted in an acute degradation in the Company's ability to make key operational decisions for its Venezuelan operations. This lack of exchangeability into U.S. dollars and the degradation in the Company's ability to control key operational decisions has resulted in a lack of control over the Company's Venezuelan subsidiary for U.S. accounting purposes. Therefore, while continuing to wholly own a variable interest in its Venezuelan subsidiary, in accordance with Accounting Standards Codification 810 -- Consolidation, the Company deconsolidated its Venezuelan subsidiary on September 30, 2015, and began accounting for its investment in its Venezuelan operations using the cost method of accounting. While the Company does not expect to enter into material transactions with its subsidiary in Venezuela that would result in the creation of additional intercompany receivable balances, if any such transactions were completed the Company would evaluate collectability of the intercompany receivable balance at that time, which could result in a charge that negatively affects its results of operations. As a result of deconsolidating of its Venezuelan subsidiary, the Company recorded a one-time charge of $171 million in the third quarter of 2015, which had no accompanying tax benefit. This charge included the write-off of both the Company's investment in its Venezuelan subsidiary and $40 million of intercompany receivables from its Venezuelan subsidiary. The Company's Venezuelan operations’ bolivar-denominated cash balance of $83 million (at the SICAD I exchange rate of 13.5 bolivars per U.S. dollar) at September 30, 2015 is no longer reported in Cash and Cash Equivalents on the Consolidated Balance Sheet. The Company's financial results no longer include the operating results of its Venezuelan operations. Any dividends from the Company's Venezuelan subsidiaries are recorded as other income upon receipt of the cash. Prior period results have not been adjusted to reflect the deconsolidation of the Company's Venezuelan subsidiary.
Foreign Currency Translation	Foreign Currency Translation Local currencies of foreign subsidiaries are the functional currencies for financial reporting purposes except for certain foreign subsidiaries in Latin America. For operations outside the United States that have functional currencies other than the U.S. dollar, assets and liabilities are translated to U.S. dollars at period-end exchange rates, and revenue, expenses and cash flows are translated using average exchange rates prevailing during the year. A significant portion of the Company's non-United States subsidiaries have either the British pound, the euro or the Brazilian real as the functional currency, each of which experienced significant fluctuations against the U.S. dollar during 2015, 2014 and 2013 . Foreign currency translation gains and losses are recognized as a component of accumulated other comprehensive income (loss) in stockholders' equity and in the Consolidated Statements of Comprehensive Income (Loss) in accordance with accounting guidance for foreign currency translation. The Company considers the majority of its investments in its foreign subsidiaries to be long-term in nature. The Company's non-United States exchange transaction gains (losses), including where transactions with its non-United States subsidiaries are not considered to be long-term in nature, are included within other income (expense) in Other, net on the Consolidated Statements of Operations.
Reclassifications	Reclassifications Certain amounts in the prior year Consolidated Financial Statements and accompanying footnotes have been reclassified to conform to the current year's presentation primarily pursuant to the early adoption of Accounting Standards Update ("ASU") 2015-17. As of December 31, 2014, approximately $8 million of current deferred tax assets has been reclassified to non-current deferred tax assets and approximately $8 million of current deferred tax liabilities has been reclassified to non-current deferred tax liabilities.
Use of Estimates	Use of Estimates The preparation of the Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported period. The accounting estimates that require management's judgments include revenue recognition, revenue reserves, network access costs, network access cost dispute reserves, determination of the useful lives of long-lived assets, measurement and recognition of stock-based compensation expense, valuation of long-lived assets, goodwill and acquired indefinite-lived intangible assets for purposes of impairment testing, valuation of asset retirement obligations, allowance for doubtful accounts, measurement of the fair value of assets acquired and liabilities assumed in business combinations, accruals for estimated tax and legal liabilities, and valuation allowance for deferred tax assets. Actual results could differ from these estimates under different assumptions or conditions and such differences could be material.
Revenue and Cost of Revenue for Communications Services	Revenue Revenue is recognized monthly as the services are provided based on contractual amounts expected to be collected. Management establishes appropriate revenue reserves at the time services are rendered based on an analysis of historical credit activity to address, where significant, situations in which collection is not reasonably assured as a result of credit risk, potential billing disputes or other reasons. Actual results may differ from these estimates under different assumptions or conditions and these differences could be material. Intercarrier compensation revenue is recognized when an interconnection agreement is in place with another carrier, or if an agreement has expired, when the parties have agreed to continue operating under the previous agreement until a new agreement is negotiated and executed, or at rates mandated by the Federal Communications Commission (the "FCC"). For certain sale and long-term indefeasible right of use, or IRU, contracts involving private line, wavelengths and dark fiber services, the Company may receive upfront payments for services to be delivered for a period of up to 25 years. In these situations, the Company defers the revenue and amortizes it on a straight-line basis to earnings over the term of the contract. Termination revenue is recognized when a customer discontinues service prior to the end of the contract period for which Level 3 had previously received consideration and for which revenue recognition was deferred. Termination revenue also is recognized when customers are required to make termination penalty payments to Level 3 to settle contractually committed purchase amounts that the customer no longer expects to meet or when a customer and Level 3 renegotiate a contract under which Level 3 is no longer obligated to provide services for consideration previously received and for which revenue recognition has been deferred. The Company is obligated under dark fiber IRUs and other capacity agreements to maintain its network in efficient working order and in accordance with industry standards. Customers are obligated for the term of the agreement to pay for their allocable share of the costs for operating and maintaining the network. The Company recognizes this revenue monthly as services are provided. Level 3's customer contracts require the Company to meet certain service level commitments. If Level 3 does not meet the required service levels, it may be obligated to provide credits, usually in the form of free service, for a short period of time. The credits are a reduction to revenue and, to date, have not been material. Network Access Costs Network Access Costs for the communications business include leased capacity, right-of-way costs, access charges, satellite transponder lease costs and other third party costs directly attributable to providing access to customer locations from the Level 3 network, but excludes Network Related Expenses, and depreciation and amortization. Network Access Costs do not include any employee expenses or impairment expenses; these expenses are allocated to Network Related Expenses or Selling, General and Administrative Expenses. The Company recognizes the network access costs as they are incurred in accordance with contractual requirements. The Company disputes incorrect billings from its suppliers of network services. The most prevalent types of disputes include disputes for circuits that are not disconnected by the supplier on a timely basis charges from suppliers for circuits that were not timely installed and incorrect rate or other inadequate information needed to determine the appropriate billing from the supplier. Depending on the type and complexity of the issues involved, it may and often does take several quarters to resolve the disputes. The Company establishes appropriate network access costs reserves for disputed supplier billings based on an analysis of its historical experience in resolving disputes with its suppliers and regulatory analysis regarding certain supplier billing matters. Judgment is required in estimating the ultimate outcome of the dispute resolution process, as well as any other amounts that may be incurred to conclude the negotiations or settle any litigation. Actual results may differ from these estimates under different assumptions or conditions and these differences could be material.
Selling, General and Administrative Expenses, Policy [Policy Text Block]	Network Related Expenses Network Related Expenses includes certain expenses associated with the delivery of services to customers and the operation and maintenance of the Level 3 network, such as facility rent, utilities, maintenance and other costs, each related to the operation of its communications network, as well as salaries, wages and related benefits (including non-cash stock-based compensation expenses) associated with personnel who are responsible for the delivery of services, operation and maintenance of its communications network, and accretion expense on asset retirement obligations, but excludes depreciation and amortization. Selling, General and Administrative Expenses Selling, General and Administrative Expenses includes the salaries, wages and related benefits (including non-cash, stock-based compensation expenses) and the related costs of corporate and sales personnel, travel, insurance, non-network related rent, advertising, and other administrative expenses.
USF and Gross Receipts Taxes	USF and Gross Receipts Taxes The revenue recognition standards include guidance relating to any tax assessed by a governmental authority that is directly imposed on a revenue-producing transaction between a seller and a customer and may include, but is not limited to, gross receipts taxes and certain state regulatory fees. The Company records Universal Service Fund ("USF") contributions where the Company is the primary obligor for the taxes assessed in each jurisdiction where it does business on a gross basis in its Consolidated Statements of Operations, but generally records gross receipts taxes and certain state regulatory fees billed to its customers on a net basis in its Consolidated Statements of Operations. Total revenue and network access costs on the Consolidated Statements of Operations include USF contributions totaling $323 million , $234 million and $194 million for the years ended December 31, 2015, 2014 and 2013 , respectively.
Share-Based Compensation	Stock-Based Compensation The Company recognizes the estimated fair value of stock-based compensation costs, net of an estimated forfeiture rate, over the requisite service period of the award, which is generally the vesting term or term for restrictions on transfer that lapse, as the case may be. The Company funded a portion of its 2013 discretionary bonus in restricted stock unit awards that vested upon issuance. The Company estimates forfeiture rates based on its historical experience for the type of award, adjusted for expected activities as necessary.
Income Taxes	Income Taxes The Company recognizes deferred tax assets and liabilities for its United States and non-U.S. operations, for operating loss and other credit carry forwards and the expected tax consequences of temporary differences between the tax basis of assets and liabilities and their reported amounts using enacted tax rates in effect for the year the differences are expected to reverse. The Company records a valuation allowance to reduce the deferred tax assets to the amount that is more likely than not to be realized. This assessment requires judgment as to the likelihood and amounts of future taxable income by tax jurisdiction.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company classifies investments as cash equivalents if they are readily convertible to cash and have original maturities of three months or less at the time of acquisition. Cash and cash equivalents consist primarily of highly liquid investments in government and government agency securities and money market funds issued or managed by financial institutions in the United States, Europe and Latin America and commercial paper depending on liquidity requirements. As of December 31, 2015 and 2014 , the carrying value of cash equivalents approximates fair value due to the short period of time to maturity.
Restricted Cash and Securities	Restricted Cash and Securities Restricted cash and securities consists primarily of cash and investments that serve to collateralize outstanding letters of credit and certain performance and operating obligations of the Company. Restricted cash and securities are recorded as current or non-current assets in the Consolidated Balance Sheets depending on the duration of the restriction and the purpose for which the restriction exists. Restricted securities are stated at cost which approximates fair value as of December 31, 2015 and 2014 .
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and can bear interest. The Company establishes an allowance for doubtful accounts for accounts receivable amounts that may not be collectible. The Company determines the allowance for doubtful accounts based on the aging of its accounts receivable balances, the credit quality of its customers and an analysis of its historical experience of bad debt write-offs. Accounts receivable balances are written off against the allowance for doubtful accounts after all means of collection have been exhausted and the potential for recovery is considered remote. The Company recognized bad debt expense, net of recoveries, of approximately $23 million in 2015 , $22 million in 2014 and $ 17 million in
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for the Company's property, plant and equipment are computed using the straight-line method based on the following estimated useful lives: Facility and Leasehold Improvements 15 - 40 years Network Infrastructure (including fiber and conduit) 25 - 50 years Operating Equipment 5 - 15 years Furniture, Fixtures, Office Equipment and Other 3 - 7 years The Company performs internal reviews to evaluate the depreciable lives of its property, plant and equipment annually, or more frequently if new facts and circumstances arise, that may affect management's original estimates. Due to the rapid changes in technology and the competitive environment, selecting the estimated economic life of telecommunications property, plant, and equipment requires a significant amount of judgment. The Company's internal reviews take into account input from the Company's global engineering and network services personnel, actual usage, the physical condition of the Company's property, plant, and equipment, industry data, and other relevant factors. In connection with its periodic review of the estimated useful lives of property, plant and equipment, the Company may determine that the period it expects to use certain assets is different than the remaining previously estimated useful lives. The Company completed an evaluation in the first quarter 2014 and revised its estimated useful lives for: IP equipment from its historical estimate of four years to a revised estimate of seven years; racks and cabinets from its historical estimate of seven years to a revised estimate of 15 years; and facility equipment from its historical estimate of 10 years to its revised estimate of 15 years. In determining the change in estimated useful lives, the Company, with input from its engineering team, considered its historical usage patterns and retirements, estimates of technological obsolescence and expected usage and maintenance. The change in the estimated useful lives of the Company’s property, plant and equipment was accounted for as a change in accounting estimate on a prospective basis effective January 1, 2014 under the accounting standard related to changes in accounting estimates. The carrying values of assets subject to these revisions were (in millions): January 1, 2014 IP Equipment $ 222 Racks and Cabinets 114 Facility Equipment 151 $ 487 The change in estimated useful lives of the Company’s property, plant and equipment resulted in less depreciation expense than would have otherwise been recorded and in the following increase in net income and net income per share for the year ended December 31, 2014 (in millions, except per share amounts): Net Income $ 90 Basic Net Income per Share $ 0.35 Diluted Net Income per Share $ 0.35 Leasehold improvements are depreciated over the shorter of their estimated useful lives or lease terms that are reasonably assured. The Company capitalizes costs directly associated with expansions and improvements of the Company's communications network and customer installations, including employee-related costs, and generally capitalizes costs associated with network construction and provisioning of services. The Company amortizes such costs over an estimated useful life of 3 to 7 years . In addition, the Company continues to develop business support systems required for its business. The external direct costs of software, materials and services, and payroll and payroll-related expenses for employees directly associated with business support systems projects are capitalized. The total cost of the business support system is amortized over an estimated useful life of 3 years . Capitalized labor and related costs associated with employees and contract labor working on capital projects were approximately $244 million , $ 187 million and $ 164 million for the years ended December 31, 2015, 2014 and 2013 , respectively.
Impairment of Finite Lived Intangible Assets and Property Plant and Equipment	Long-Lived Assets Including Finite-Lived Purchased Intangible Assets The Company amortizes acquired intangible assets with finite lives using the straight-line method over the estimated economic lives of the assets, ranging from 2 to 12 years . The Company evaluates long-lived assets, such as property, plant and equipment and acquired intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. The Company assesses the recoverability of the assets based on the undiscounted future cash flows the asset groups are expected to generate and recognizes an impairment loss when estimated undiscounted future cash flows expected to result from the use of the assets plus net proceeds expected from disposition of the assets, if any, are less than the carrying value of the assets. If an asset is deemed to be impaired, the amount of the impairment loss is the excess of the asset's carrying value over its estimated fair value. The Company conducted a long-lived asset impairment analysis in 2015, 2014 and 2013 and in each case concluded that its long-lived assets, including finite-lived acquired intangible assets, were not impaired.
Asset Retirement Obligations	Asset Retirement Obligations The Company recognizes a liability for the estimated fair value of legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and/or the normal operation of a long-lived asset in the period incurred. The fair value of the obligation is also capitalized as property, plant and equipment and then amortized over the estimated remaining useful life of the associated asset. Increases to the asset retirement obligation liability due to the passage of time are recognized as accretion expense and included within network related expenses. Changes in the liability due to revisions to the amount or timing of future cash flows are recognized by increasing or decreasing the liability with the offset adjusting the carrying amount of the related long-lived asset. To the extent that the downward revisions exceed the carrying amount of the related long-lived asset initially recorded when the asset retirement obligation liability was established, the Company records the remaining adjustment as a reduction to depreciation expense, to the extent of historical depreciation of the related long-lived asset, and then to network related expenses.
Goodwill and Acquired Indefinite-Lived Intangible Assets	Goodwill and Acquired Indefinite-Lived Intangible Assets Accounting guidance prohibits the amortization of goodwill and purchased intangible assets with indefinite useful lives. The Company reviews goodwill and purchased intangible assets with indefinite lives for impairment annually as of October 1st and whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. The Company's goodwill impairment review process considers the fair value of each reporting unit relative to its carrying value. If the fair value of the reporting unit exceeds its carrying value, goodwill is not impaired and no further testing is performed. If the carrying value of the reporting unit exceeds its fair value, then a second step must be performed, and the implied fair value of the reporting unit's goodwill must be determined and compared to the carrying value of the reporting unit's goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, then an impairment loss equal to the difference will be recorded. Prior to performing the two step evaluation, an assessment of qualitative factors may be performed to determine whether it is more likely than not that the fair value of a reporting unit exceeds the carrying value. If it is determined that it is unlikely that the carrying value exceeds the fair value, the Company is not required to complete the two step goodwill impairment evaluation. At the time of each impairment assessment date in 2015, 2014 and 2013 , the Company's reporting units consisted of its three regional operating units in: North America; Europe, the Middle East and Africa ("EMEA"); and Latin America. As a result of the deconsolidation of the Company's Venezuelan subsidiary, the Company completed an assessment of the Latin American and its other reporting units' goodwill as of September 30, 2015 and concluded there was no impairment in 2015. The Company conducted its annual goodwill impairment analysis as of October 1, 2014, and concluded that its goodwill was not impaired in 2014. The Company's indefinite-lived intangible assets impairment review process compares the estimated fair value of the indefinite-lived intangible assets to their respective carrying values. If the fair value of the indefinite-lived intangible assets exceeds their carrying values, then the indefinite-lived intangible assets are not impaired. If the carrying value of the indefinite-lived intangible assets exceeds their fair value, then an impairment loss equal to the difference will be recorded. In accordance with applicable accounting guidance, an entity may assess qualitative factors to determine whether it is more likely than not that the fair value exceeds the carrying value prior to performing the two step evaluation. If it is determined that it is unlikely the carrying value exceeds the fair value, then the entity is not required to complete the two step indefinite-lived intangible assets impairment evaluation.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash equivalents, accounts receivable, restricted cash and securities and derivatives. The Company maintains its cash equivalents, restricted cash and securities and derivatives with various financial institutions. These financial institutions are primarily located in the United States, Europe and Latin America and the Company's policy is to limit exposure with any one institution. As part of its cash and risk management processes, the Company performs periodic evaluations of the relative credit standing of the financial institutions. The Company also has established guidelines relative to financial instrument credit ratings, diversification and maturities that seek to maintain safety and liquidity. The Company's investment strategy generally results in lower yields on investments but reduces the risk to principal in the short term prior to these funds being used in the Company's business. Notwithstanding the devaluation of the Venezuelan bolivar, the Company has not experienced any material losses on financial instruments held at financial institutions. The Company provides communications services to a wide range of wholesale and enterprise customers, ranging from well capitalized national carriers to small early stage companies primarily in the United States, Europe, and Latin America. Credit risk with respect to accounts receivable is generally diversified due to the large number of entities comprising Level 3's customer base and their dispersion across many different industries and geographical regions. The Company performs ongoing credit evaluations of its customers' financial condition and generally requires no collateral from its customers, although letters of credit and deposits are required in certain limited circumstances. The Company has from time to time entered into agreements with value-added resellers and other channel partners to reach consumer and enterprise markets for voice services. The Company has policies and procedures in place to evaluate the financial condition of these resellers prior to initiating service to the final customer. The Company maintains an allowance for doubtful accounts based upon the expected collectability of accounts receivable. Due to the Company's credit evaluation and collection process, bad debt expenses have not been significant; however, the Company is not able to predict changes in the financial stability of its customers. Any material change in the financial status of any one or a particular group of customers may cause the Company to adjust its estimate of the recoverability of receivables and could have a material effect on the Company's results of operations. Fair values of accounts receivable approximate carrying amount due to the short period of time to collection. A relatively small number of customers account for a significant percentage of the Company's revenue. The Company's top ten customers accounted for approximately 16% , 17% and 17% of Level 3's revenue for the years ended December 31, 2015, 2014 and 2013 , respectively.

Organization and Summary of S28

Organization and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2013
Accounting Policies [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for the Company's property, plant and equipment are computed using the straight-line method based on the following estimated useful lives: Facility and Leasehold Improvements 15 - 40 years Network Infrastructure (including fiber and conduit) 25 - 50 years Operating Equipment 5 - 15 years Furniture, Fixtures, Office Equipment and Other 3 - 7 years The Company performs internal reviews to evaluate the depreciable lives of its property, plant and equipment annually, or more frequently if new facts and circumstances arise, that may affect management's original estimates. Due to the rapid changes in technology and the competitive environment, selecting the estimated economic life of telecommunications property, plant, and equipment requires a significant amount of judgment. The Company's internal reviews take into account input from the Company's global engineering and network services personnel, actual usage, the physical condition of the Company's property, plant, and equipment, industry data, and other relevant factors. In connection with its periodic review of the estimated useful lives of property, plant and equipment, the Company may determine that the period it expects to use certain assets is different than the remaining previously estimated useful lives. The Company completed an evaluation in the first quarter 2014 and revised its estimated useful lives for: IP equipment from its historical estimate of four years to a revised estimate of seven years; racks and cabinets from its historical estimate of seven years to a revised estimate of 15 years; and facility equipment from its historical estimate of 10 years to its revised estimate of 15 years. In determining the change in estimated useful lives, the Company, with input from its engineering team, considered its historical usage patterns and retirements, estimates of technological obsolescence and expected usage and maintenance. The change in the estimated useful lives of the Company’s property, plant and equipment was accounted for as a change in accounting estimate on a prospective basis effective January 1, 2014 under the accounting standard related to changes in accounting estimates. The components of the Company's property, plant and equipment as of December 31, 2015 and 2014 are as follows (dollars in millions): Cost Accumulated Depreciation Net December 31, 2015 Land $ 180 $ — $ 180 Land Improvements 76 (53 ) 23 Facility and Leasehold Improvements 2,582 (1,352 ) 1,230 Network Infrastructure 8,979 (3,669 ) 5,310 Operating Equipment 7,988 (5,079 ) 2,909 Furniture, Fixtures and Office Equipment 242 (189 ) 53 Other 28 (23 ) 5 Construction-in-Progress 168 — 168 $ 20,243 $ (10,365 ) $ 9,878 December 31, 2014 Land $ 192 $ — $ 192 Land Improvements 73 (50 ) 23 Facility and Leasehold Improvements 2,489 (1,265 ) 1,224 Network Infrastructure 8,941 (3,447 ) 5,494 Operating Equipment 7,217 (4,669 ) 2,548 Furniture, Fixtures and Office Equipment 255 (177 ) 78 Other 29 (21 ) 8 Construction-in-Progress 293 — 293 $ 19,489 $ (9,629 ) $ 9,860
Change in Accounting Estimate		The carrying values of assets subject to these revisions were (in millions): January 1, 2014 IP Equipment $ 222 Racks and Cabinets 114 Facility Equipment 151 $ 487 The change in estimated useful lives of the Company’s property, plant and equipment resulted in less depreciation expense than would have otherwise been recorded and in the following increase in net income and net income per share for the year ended December 31, 2014 (in millions, except per share amounts): Net Income $ 90 Basic Net Income per Share $ 0.35 Diluted Net Income per Share $ 0.35

Events Associated with the Me29

Events Associated with the Merger of tw telecom inc. (Tables)	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Schedule of the Final Purchase Price Allocation	Purchase Price Allocation (dollars in millions) Assets: Cash, Cash Equivalents and Restricted Cash $ 309 Property, Plant and Equipment 1,553 Goodwill 5,181 Identifiable Intangible Assets 1,263 Other Assets 140 Total Assets 8,446 Liabilities: Long-Term Debt (2,099 ) Deferred Revenue (57 ) Other Liabilities (279 ) Total Liabilities (2,435 ) Total Consideration to be Allocated $ 6,011
Schedule of Unaudited Pro Forma Financial Information for the Amalgamation	The following unaudited pro forma financial information presents the combined results of Level 3 and tw telecom as if the completion of the Merger had occurred as of January 1, 2013 (dollars in millions, except per share data). Year Ended December 31, 2014 2013 Total Revenue $ 8,123 $ 7,825 Net Income (Loss) $ 149 $ (153 ) Net Income (Loss) per Share - Basic $ 0.44 $ (0.48 ) Net Income (Loss) per Share - Diluted $ 0.44 $ (0.48 )

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for the Company's property, plant and equipment are computed using the straight-line method based on the following estimated useful lives: Facility and Leasehold Improvements 15 - 40 years Network Infrastructure (including fiber and conduit) 25 - 50 years Operating Equipment 5 - 15 years Furniture, Fixtures, Office Equipment and Other 3 - 7 years The Company performs internal reviews to evaluate the depreciable lives of its property, plant and equipment annually, or more frequently if new facts and circumstances arise, that may affect management's original estimates. Due to the rapid changes in technology and the competitive environment, selecting the estimated economic life of telecommunications property, plant, and equipment requires a significant amount of judgment. The Company's internal reviews take into account input from the Company's global engineering and network services personnel, actual usage, the physical condition of the Company's property, plant, and equipment, industry data, and other relevant factors. In connection with its periodic review of the estimated useful lives of property, plant and equipment, the Company may determine that the period it expects to use certain assets is different than the remaining previously estimated useful lives. The Company completed an evaluation in the first quarter 2014 and revised its estimated useful lives for: IP equipment from its historical estimate of four years to a revised estimate of seven years; racks and cabinets from its historical estimate of seven years to a revised estimate of 15 years; and facility equipment from its historical estimate of 10 years to its revised estimate of 15 years. In determining the change in estimated useful lives, the Company, with input from its engineering team, considered its historical usage patterns and retirements, estimates of technological obsolescence and expected usage and maintenance. The change in the estimated useful lives of the Company’s property, plant and equipment was accounted for as a change in accounting estimate on a prospective basis effective January 1, 2014 under the accounting standard related to changes in accounting estimates. The components of the Company's property, plant and equipment as of December 31, 2015 and 2014 are as follows (dollars in millions): Cost Accumulated Depreciation Net December 31, 2015 Land $ 180 $ — $ 180 Land Improvements 76 (53 ) 23 Facility and Leasehold Improvements 2,582 (1,352 ) 1,230 Network Infrastructure 8,979 (3,669 ) 5,310 Operating Equipment 7,988 (5,079 ) 2,909 Furniture, Fixtures and Office Equipment 242 (189 ) 53 Other 28 (23 ) 5 Construction-in-Progress 168 — 168 $ 20,243 $ (10,365 ) $ 9,878 December 31, 2014 Land $ 192 $ — $ 192 Land Improvements 73 (50 ) 23 Facility and Leasehold Improvements 2,489 (1,265 ) 1,224 Network Infrastructure 8,941 (3,447 ) 5,494 Operating Equipment 7,217 (4,669 ) 2,548 Furniture, Fixtures and Office Equipment 255 (177 ) 78 Other 29 (21 ) 8 Construction-in-Progress 293 — 293 $ 19,489 $ (9,629 ) $ 9,860

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2015
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Asset Retirement Obligations [Table Text Block]	The following table provides asset retirement obligation activity for the years ended December 31, 2015 and 2014 (dollars in millions): 2015 2014 Asset retirement obligation at January 1 $ 85 $ 56 Accretion expense 9 8 Liabilities assumed in tw telecom acquisition — 22 Liabilities settled (8 ) (7 ) Revision in estimated cash flows 5 7 Effect of foreign currency rate change (1 ) (1 ) Asset retirement obligation at December 31 $ 90 $ 85

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill Disclosure [Abstract]
Schedule of changes in carrying amount of goodwill	The changes in the carrying amount of goodwill during the years ended December 31, 2015 and 2014 are as follows (dollars in millions): Total Balance as of January 1, 2014 $ 2,577 Goodwill adjustments including the effect of foreign currency rate change (12 ) Goodwill acquired in tw telecom acquisition 5,124 Balance as of December 31, 2014 7,689 Goodwill adjustments including the effect of foreign currency rate change 60 Balance as of December 31, 2015 $ 7,749

Acquired Intangible Assets (Tab

Acquired Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Acquired Intangible Assets Disclosure [Abstract]
Schedule of acquisition-related intangible assets	Identifiable acquisition-related intangible assets as of December 31, 2015 and 2014 were as follows (dollars in millions): Gross Carrying Amount Accumulated Amortization Net December 31, 2015 Finite-Lived Intangible Assets: Customer Contracts and Relationships $ 1,975 $ (932 ) $ 1,043 Trademarks 55 (55 ) — Patents and Developed Technology 230 (161 ) 69 2,260 (1,148 ) 1,112 Indefinite-Lived Intangible Assets: Trade Name 15 — 15 $ 2,275 $ (1,148 ) $ 1,127 December 31, 2014 Finite-Lived Intangible Assets: Customer Contracts and Relationships $ 1,977 $ (741 ) $ 1,236 Trademarks 115 (47 ) 68 Patents and Developed Technology 228 (133 ) 95 2,320 (921 ) 1,399 Indefinite-Lived Intangible Assets: Trade Name 15 — 15 $ 2,335 $ (921 ) $ 1,414
Schedule of estimated amortization expense of acquired finite-lived intangible asset	As of December 31, 2015 , estimated amortization expense for the Company’s finite-lived acquisition-related intangible assets over the next five years and thereafter is as follows (dollars in millions): 2016 $ 212 2017 196 2018 193 2019 181 2020 166 Thereafter 164 $ 1,112

Fair Value of Financial Instr34

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Schedule of fair value of liabilities measured on a recurring basis	The table below presents the fair values for the Company’s long-term debt as well as the input levels used to determine these fair values as of December 31, 2015 and 2014 : Fair Value Measurement Using Total Carrying Value in Consolidated Balance Sheets Unadjusted Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) (dollars in millions) December 31, December 31, December 31, December 31, December 31, December 31, Liabilities Not Recorded at Fair Value in the Financial Statements: Long-term Debt, including the current portion: Term Loans $ 4,595 $ 4,590 $ 4,570 $ 4,593 $ — $ — Senior Notes 6,215 6,203 6,298 6,481 — — Convertible Notes — 333 — — — 868 Capital Leases and Other 199 207 — — 199 207 Total Long-term Debt, including the current portion: $ 11,009 $ 11,333 $ 10,868 $ 11,074 $ 199 $ 1,075 The Company does not have any assets or liabilities where the fair value is measured using significant unobservable inputs (Level 3).

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Long-term debt
Schedule of long-term debt	The following table summarizes the Company’s long-term debt (amounts in millions): Date of December 31, 2015 December 31, 2014 Issuance/Amendment Maturity Interest Payments Interest Rate Amount Amount Senior Secured Term Loans: Borrowed by Level 3 Financing, Inc. Tranche B-III 2019 Term Loan (1)(4) Aug 2013 Aug 2019 Quarterly LIBOR +3.00% 815 815 Tranche B 2020 Term Loan (1)(4) Oct 2013 Jan 2020 Quarterly LIBOR +3.00% 1,796 1,796 Tranche B 2022 Term Loan (1)(4) Oct 2014 Jan 2022 Quarterly LIBOR +3.50% — 2,000 Tranche B-II 2022 Term Loan (1)(4) May 2015 May 2022 Quarterly LIBOR +2.75% 2,000 — Senior Notes: Issued by Level 3 Financing, Inc. Floating Rate Senior Notes due 2018 (2)(4) Nov 2013 Jan 2018 May/Nov 6-Month LIBOR +3.50% 300 300 9.375% Senior Notes due 2019 (2) Mar 2011 Apr 2019 Apr/Oct 9.375% — 500 8.125% Senior Notes due 2019 (2) Jul 2011 Jul 2019 Jan/Jul 8.125% — 1,200 8.625% Senior Notes due 2020 (2) Jan 2012 Jul 2020 Jan/Jul 8.625% — 900 7% Senior Notes due 2020 (2) Aug 2012 Jun 2020 Jun/Dec 7.000% 775 775 6.125% Senior Notes due 2021 (2) Nov 2013 Jan 2021 Apr/Oct 6.125% 640 640 5.375% Senior Notes due 2022 (2) Aug 2014 Aug 2022 May/Nov 5.375% 1,000 1,000 5.625% Senior Notes due 2023 (2) Jan 2015 Feb 2023 Jun/Dec 5.625% 500 — 5.125% Senior Notes due 2023 (2) Apr 2015 May 2023 Mar/Sept 5.125% 700 — 5.375% Senior Notes due 2025 (2) Apr 2015 May 2025 Mar/Sept 5.375% 800 — 5.375% Senior Notes due 2024 (2) Nov 2015 Jan 2024 Jan/Jul 5.375% 900 — Issued by Level 3 Communications, Inc. 8.875% Senior Notes due 2019 (3) Aug 2012 Jun 2019 Jun/Dec 8.875% — 300 5.75% Senior Notes due 2022 (3) Dec 2014 Dec 2022 Mar/Sept 5.750% 600 600 7% Convertible Senior Notes Due 2015 (3) Jun 2009 Mar 2015 Mar/Sept 7.000% — 58 7% Convertible Senior Notes Due 2015 Series B (3) Oct 2009 Mar 2015 Mar/Sept 7.000% — 275 Capital Leases and Other Debt 199 207 Total Debt Obligations 11,025 11,366 Unamortized discounts (16 ) (33 ) Current Portion (15 ) (349 ) Total Long-Term Debt 10,994 10,984 (1) The term loans are secured obligations and guaranteed by the Company and Level 3 Communications, LLC and certain other subsidiaries. (2) The notes are fully and unconditionally guaranteed on an unsubordinated unsecured basis by the Company and Level 3 Communications, LLC. (3) The notes were not guaranteed by any of the Company’s subsidiaries. (4) The Tranche B-III 2019 Term Loan and the Tranche B 2020 Term Loan each had an interest rate of 4.000% as of December 31, 2015 and 2014. The Tranche B-II 2022 Term Loan had an interest rate of 3.500% as of December 31, 2015 and the Tranche B 2022 Term Loan had an interest rate of 4.500% as of December 31, 2014. The Floating Rate Senior Notes due 2018 had an interest rate of 4.101% as of December 31, 2015 and 3.826% as of December 31, 2014.
Schedule of aggregate future contractual maturities of long-term debt and capital leases (excluding issue discounts and fair value adjustments)	Long-Term Debt Maturities Aggregate future contractual maturities of long-term debt and capital leases (excluding discounts and fair value adjustments) were as follows as of December 31, 2015 (dollars in millions): 2016 $ 15 2017 7 2018 307 2019 822 2020 2,579 Thereafter 7,295 $ 11,025

Accumulated Other Comprehensi36

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The accumulated balances for each classification of other comprehensive income (loss) are as follows: (dollars in millions) Net Foreign Currency Translation Adjustment Net Defined Benefit Pension Plans Total Balance at January 1, 2013 $ 56 $ (30 ) $ 26 Other comprehensive income (loss) before reclassifications 11 (3 ) 8 Amounts reclassified from accumulated other comprehensive loss — 2 2 Balance at December 31, 2013 67 (31 ) 36 Other comprehensive income (loss) before reclassifications (178 ) (9 ) (187 ) Amounts reclassified from accumulated other comprehensive loss — 4 4 Balance at December 31, 2014 (111 ) (36 ) (147 ) Other comprehensive income (loss) before reclassifications (162 ) 6 (156 ) Amounts reclassified from accumulated other comprehensive loss — 2 2 Balance at December 31, 2015 $ (273 ) $ (28 ) $ (301 )

Employee Benefit Benefits and37

Employee Benefit Benefits and Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award
Schedule of non-cash compensation expense and capitalized non-cash compensation	The following table summarizes non-cash compensation expense and capitalized non-cash compensation for each of the three years ended December 31, 2015, 2014 and 2013 (dollars in millions): 2015 2014 2013 OSOs $ 6 $ 8 $ 21 Restricted Stock Units 65 34 38 Performance Restricted Stock Units 35 14 — 401(k) Match Expense 36 23 24 Restricted Stock Unit Bonus Grant — (5 ) 59 Management Incentive and Retention Plan — — 10 142 74 152 Capitalized Non-Cash Compensation (1 ) (1 ) (1 ) $ 141 $ 73 $ 151
Schedule of OSO valuation assumptions	The Company believes that given the relative short life of the OSOs and the other variables used in the model, the modified Black-Scholes model provides a reasonable estimate of the fair value of the OSO units at the time of grant. Year Ended December 31, 2013 S&P 500 Expected Dividend Yield Rate 2.24% Expected Life 3 years S&P 500 Expected Volatility Rate 19% Level 3 Common Stock Expected Volatility Rate 39% Expected S&P 500 Correlation Factor 0.44 Calculated Theoretical Value 101% Estimated Forfeiture Rate 15%
Schedule of restricted stock and restricted stock units	The changes in nonvested restricted stock and restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2013 3,636,976 $ 24.71 Stock and units granted 1,617,592 $ 21.26 Lapse of restrictions (1,841,757 ) $ 25.19 Stock and units forfeited (488,461 ) $ 23.10 Nonvested at December 31, 2013 2,924,350 $ 22.77 Stock and units granted 1,650,772 $ 43.48 Lapse of restrictions (1,150,080 ) $ 22.92 Stock and units forfeited (206,305 ) $ 27.14 Nonvested at December 31, 2014 3,218,737 $ 32.95 Stock and units granted 2,087,942 $ 50.60 Lapse of restrictions (1,194,519 ) $ 31.70 Stock and units forfeited (358,227 ) $ 44.25 Nonvested at December 31, 2015 3,753,933 $ 42.09
Schedule OSO activity	Transactions involving OSO units awarded are summarized in the table below. The Option Price Per Unit identified in the table below represents the initial strike price, as determined on the day prior to the OSO grant date for those grants. Units Initial Strike Price Per Unit Weighted Average Initial Strike Price Aggregate Intrinsic Value Weighted Average Remaining Contractual Term (years) (in millions) Balance January 1, 2013 2,066,419 $ 14.10 - $ 36.60 $ 23.40 $ 6.6 1.73 OSOs granted 748,481 $ 20.29 - $ 26.69 $ 22.64 OSOs forfeited (271,883 ) $ 14.10 - $ 36.60 $ 22.33 OSOs expired (286,924 ) $ 16.35 - $ 24.30 $ 21.48 OSOs exercised (107,228 ) $ 14.10 - $ 14.10 $ 14.10 Balance December 31, 2013 2,148,865 $ 14.10 - $ 36.60 $ 23.99 $ 31.6 1.46 OSOs granted — $ — - $ — $ — OSOs forfeited (52,901 ) $ 16.99 - $ 27.53 $ 22.99 OSOs expired (106,844 ) $ 36.60 - $ 36.60 $ 36.60 OSOs exercised (771,251 ) $ 14.70 - $ 27.53 $ 24.26 Balance December 31, 2014 1,217,869 $ 16.99 - $ 27.53 $ 22.76 $ 88.0 0.90 OSOs granted — $ — - $ — $ — OSOs forfeited (12,945 ) $ 20.29 - $ 26.69 $ 22.81 OSOs expired — $ — - $ — $ — OSOs exercised (589,944 ) $ 22.15 - $ 22.97 $ 22.32 Balance December 31, 2015 614,980 $ 20.29 - $ 26.69 $ 22.77 $ 48.5 0.37
Schedule of OSO by exercise price range	OSO Units Outstanding at December 31, 2015 OSO units Exercisable at December 31, 2015 Range of Exercise Prices Number Outstanding Weighted Average Remaining Life (years) Weighted Average Initial Strike Price Number Exercisable Weighted Average Initial Strike Price $ 20.29 - $ 26.69 614,980 0.37 $ 22.77 — $ —
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]	The changes in nonvested performance restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2014 — $ — Stock and units granted 605,111 $ 39.30 Lapse of restrictions (1,750 ) $ 39.14 Stock and units forfeited (35,480 ) $ 39.14 Nonvested at December 31, 2014 567,881 $ 39.31 Stock and units granted 713,657 $ 53.82 Lapse of restrictions — $ — Stock and units forfeited (53,073 ) $ 49.25 Nonvested at December 31, 2015 1,228,465 $ 47.31
Management Incentive and Retention Plan
Share-based Compensation Arrangement by Share-based Payment Award
Schedule of restricted stock and restricted stock units	A summary of the retention restricted stock units granted under the MIRP is shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2013 465,000 $ 25.92 Stock and units granted — $ — Lapse of restrictions (270,000 ) $ 25.92 Stock and units forfeited — $ — Nonvested at December 31, 2013 195,000 $ 25.92 Stock and units granted — Lapse of restrictions (195,000 ) $ 25.92 Stock and units forfeited — Nonvested at December 31, 2014 —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Components of income tax expense (benefit)	The following table summarizes the income tax benefit (expense) attributable to the income (loss) before income taxes for each of the three years ended December 31, 2015, 2014 and 2013 : 2015 2014 2013 (dollars in millions) Current: United States Federal $ — $ — $ 9 State (3 ) (1 ) (1 ) Foreign (33 ) (40 ) (37 ) (36 ) (41 ) (29 ) Deferred, net of changes in valuation allowances: United States federal 2,941 6 (3 ) State 246 15 — Foreign (1 ) 96 (6 ) 3,186 117 (9 ) Income Tax Benefit (Expense) $ 3,150 $ 76 $ (38 )
Schedule of income before income tax, domestic and foreign	The United States and Foreign components of income (loss) before income taxes for each of the three years ended December 31, 2015, 2014 and 2013 are as follows (some of the income (loss) is subject to taxation in multiple jurisdictions): 2015 2014 2013 (dollars in millions) United States $ 401 $ 207 $ (122 ) Foreign (118 ) 31 51 $ 283 $ 238 $ (71 )
Schedule of effective income tax rate reconciliation	A reconciliation of the actual income tax benefit (expense) and the tax computed by applying the U.S. federal rate ( 35% ) to the income (loss) before income taxes for each of the three years ended December 31, 2015, 2014 and 2013 is shown in the following table: 2015 2014 2013 (dollars in millions) Computed Tax (Expense) Benefit at Statutory Rate $ (99 ) $ (83 ) $ 25 Effect of Earnings in Jurisdictions outside of the United States 30 13 12 Change in Valuation Allowance 3,386 197 (27 ) Disallowed Interest (62 ) (25 ) (33 ) Non-Deductible Deconsolidation Loss (57 ) — — Other Permanent Items (25 ) (19 ) (11 ) Indefinite-Lived Assets — 2 (3 ) Uncertain Tax Positions (5 ) 3 9 Changes in Tax Rates (20 ) (7 ) (7 ) Other, net 2 (5 ) (3 ) Income Tax Benefit (Expense) $ 3,150 $ 76 $ (38 )
Deferred tax assets and liabilities	The components of the net deferred tax assets (liabilities) as of December 31, 2015 and 2014 are as follows: 2015 2014 (dollars in millions) Deferred Tax Assets: Deferred revenue 351 322 Unutilized tax net operating loss carry forwards 4,959 5,218 Fixed assets 115 90 Intangible assets — — Other 501 415 Total Deferred Tax Assets 5,926 6,045 Deferred Tax Liabilities: Deferred revenue (58 ) (73 ) Fixed assets (924 ) (893 ) Intangible assets (399 ) (486 ) Other (350 ) (189 ) Total Deferred Tax Liabilities (1,731 ) (1,641 ) Net Deferred Tax Assets before Valuation Allowance 4,195 4,404 Valuation Allowance (1,002 ) (4,429 ) Net Deferred Tax Asset (Liability) after Valuation Allowance $ 3,193 $ (25 )
Operating loss carryforwards	As of December 31, 2015 , the Company had available net operating loss carry forwards of approximately $9.8 billion after taking into account the effects of Section 382 limitation of the Internal Revenue Code for U.S. federal income tax purposes, including $1 billion from the tw telecom acquisition ( $9.7 billion net of stock compensation excess benefit). Although the tw telecom acquisition triggered an ownership change under Section 382 of the Internal Revenue Code, the Company has determined that its loss carryforwards should not be mathematically limited based on its value at the time of the ownership change and the expiration dates of its net operating losses. As a result of certain realization requirements of applicable accounting guidance, the table of deferred tax asset and liabilities shown above does not include certain deferred tax assets as of December 31, 2015 and December 31, 2014 that arose directly from tax deductions related to equity compensation in excess of compensation recognized for financial reporting. Equity will be increased if and when such deferred tax assets are ultimately realized. The Company uses the ordering rules prescribed by recent accounting guidance to determine when the stock compensation excess tax benefits have been realized. If actual future tax deductions are less than the amount recognized for financial reporting, the tax-effect of the difference may result in an increase to income tax expense. The Company’s loss carry forwards expire in future years through 2035 and are subject to examination by the tax authorities up to three years after the carry forwards are utilized. The U.S. net operating tax loss carry forwards available for federal income tax purposes expire as follows (dollars in millions): Expiring December 31, Amount 2023 $ 239 2024 1,456 2025 1,267 2026 1,254 2027 1,644 2028 477 2029 694 2030 663 2031 833 2032 729 2033 172 2034 395 2035 3 $ 9,826
Uncertain tax benefits	A reconciliation of the beginning and ending balance of unrecognized income tax benefits follows (dollars in millions): Amount Balance as of January 1, 2013 $ 18 Gross increases - tax positions of prior years — Gross increases - tax positions during 2013 1 Gross decreases - lapse of statute of limitations (6 ) Gross decreases - settlement with taxing authorities — Balance as of December 31, 2013 13 Tax positions of prior years netted against deferred tax assets 5 Gross increases - tax positions of prior years 1 Gross increases - tax positions during 2014 — Gross decreases - lapse of statute of limitations (2 ) Gross decreases - settlement with taxing authorities — Balance as of December 31, 2014 17 Tax positions of prior years netted against deferred tax assets (2 ) Gross increases - tax positions of prior years 3 Gross increases - tax positions during 2015 2 Gross decreases - lapse of statute of limitations (2 ) Gross decreases - settlement with taxing authorities — Balance as of December 31, 2015 $ 18

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	The following table presents revenue by segment for each of the years ended December 31, (dollars in millions) 2015 2014 2013 Core Network Services Revenue: North America $ 6,208 $ 4,525 $ 3,949 EMEA 835 891 888 Latin America 714 779 754 Total Core Network Services Revenue $ 7,757 $ 6,195 $ 5,591 Wholesale Voice Services Revenue: North America $ 446 $ 530 $ 681 EMEA 14 19 31 Latin America 12 33 10 Total Wholesale Voice Services Revenue $ 472 $ 582 $ 722 Total Consolidated Revenue $ 8,229 $ 6,777 $ 6,313
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	The following table presents Adjusted EBITDA by segment and reconciles Adjusted EBITDA to net income (loss) for each of the years ended December 31, (dollars in millions) 2015 2014 2013 Adjusted EBITDA: North America $ 3,048 $ 2,065 $ 1,799 EMEA 235 214 226 Latin America 302 348 313 Unallocated Corporate Expenses (947 ) (732 ) (714 ) Consolidated Adjusted EBITDA $ 2,638 $ 1,895 $ 1,624 Income Tax Benefit (Expense) 3,150 76 (38 ) Total Other Expense (1,048 ) (775 ) (737 ) Depreciation and Amortization (1,166 ) (808 ) (800 ) Non-Cash Stock Compensation (141 ) (73 ) (151 ) Non-Cash Impairment — (1 ) (7 ) Total Consolidated Net Income (Loss) $ 3,433 $ 314 $ (109 )
Summary of segment information	The following table presents capital expenditures by segment and reconciles capital expenditures to consolidated capital expenditures for each of the years ended December 31: (dollars in millions) 2015 2014 2013 Capital Expenditures: North America $ 752 $ 495 $ 398 EMEA 158 117 128 Latin America 155 153 134 Unallocated Corporate Capital Expenditures 164 145 100 Consolidated Capital Expenditures $ 1,229 $ 910 $ 760
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	The following table presents total assets by segment: As of December 31, (dollars in millions) 2015 2014 Assets: North America $ 19,961 $ 16,242 EMEA 1,796 1,970 Latin America 2,131 2,451 Other 257 284 Total Consolidated Assets $ 24,145 $ 20,947

Commitments, Contingencies an40

Commitments, Contingencies and Other Items (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Schedule of Operating Leases, Future Minimum Payments Due and Unrecorded Unconditional Purchase Obligation	Future minimum payments for the next five years and thereafter under network and related right-of-way agreements and non-cancelable operating leases for facilities and other assets consist of the following as of December 31, 2015 (dollars in millions): Right-of-Way Agreements Operating Leases Total Future Minimum Sublease Receipts 2016 $ 151 $ 278 $ 429 $ 4 2017 72 245 317 4 2018 69 209 278 3 2019 59 157 216 2 2020 54 123 177 — Thereafter 295 578 873 — $ 700 $ 1,590 $ 2,290 $ 13
Schedule of long-term purchase commitments	The following table summarizes the Company's purchase commitments at December 31, 2015 (dollars in millions): Total Less than 1 Year 2 - 3 Years 4 - 5 Years After 5 Years Cost of Access Services $ 930 $ 497 $ 402 $ 24 $ 7 Third-Party Maintenance Services 222 60 44 38 80 $ 1,152 $ 557 $ 446 $ 62 $ 87

Condensed Consolidating Finan41

Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2015
Condensed Consolidating Financial Information [Abstract]
Schedule of Condensed Consolidating Statements of Operations	Condensed Consolidating Statements of Operations For the year ended December 31, 2015 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 3,325 $ 5,077 $ (173 ) $ 8,229 Costs and Expenses: Network access costs — — 1,243 1,763 (173 ) 2,833 Network related expenses — — 947 485 — 1,432 Depreciation and amortization — — 309 857 — 1,166 Selling, general and administrative expenses 4 — 1,064 399 — 1,467 Total costs and expenses 4 — 3,563 3,504 (173 ) 6,898 Operating Income (Loss) (4 ) — (238 ) 1,573 — 1,331 Other Income (Expense): Interest income — — — 1 — 1 Interest expense (51 ) (574 ) (3 ) (14 ) — (642 ) Interest income (expense) affiliates, net 1,310 1,984 (3,041 ) (253 ) — — Equity in net earnings (losses) of subsidiaries 2,162 (1,693 ) 177 — (646 ) — Other, net (18 ) (200 ) 3 (192 ) — (407 ) Total other expense 3,403 (483 ) (2,864 ) (458 ) (646 ) (1,048 ) Income (Loss) before Income Taxes 3,399 (483 ) (3,102 ) 1,115 (646 ) 283 Income Tax (Expense) Benefit 34 2,645 (1 ) 472 — 3,150 Net Income (Loss) 3,433 2,162 (3,103 ) 1,587 (646 ) 3,433 Other Comprehensive Income (Loss), Net of Income Taxes (154 ) — — 154 (154 ) (154 ) Comprehensive Income (Loss) $ 3,279 $ 2,162 $ (3,103 ) $ 1,741 $ (800 ) $ 3,279 Condensed Consolidating Statements of Operations For the year ended December 31, 2014 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 3,073 $ 3,918 $ (214 ) $ 6,777 Costs and Expenses: Network access costs — — 1,177 1,566 (214 ) 2,529 Network related expenses — — 762 484 — 1,246 Depreciation and amortization — — 277 531 — 808 Selling, general and administrative expenses 21 2 735 423 — 1,181 Total costs and expenses 21 2 2,951 3,004 (214 ) 5,764 Operating Income (Loss) (21 ) (2 ) 122 914 — 1,013 Other Income (Expense): Interest income — — — 1 — 1 Interest expense (143 ) (492 ) (2 ) (17 ) — (654 ) Interest income (expense) affiliates, net 1,227 1,827 (2,890 ) (164 ) — — Equity in net earnings (losses) of subsidiaries (710 ) (2,047 ) 663 — 2,094 — Other, net (53 ) — 7 (76 ) — (122 ) Total other expense 321 (712 ) (2,222 ) (256 ) 2,094 (775 ) Income (Loss) before Income Taxes 300 (714 ) (2,100 ) 658 2,094 238 Income Tax (Expense) Benefit 14 4 (1 ) 59 — 76 Net Income (Loss) 314 (710 ) (2,101 ) 717 2,094 314 Other Comprehensive Income (Loss), Net of Income Taxes (183 ) — — (183 ) 183 (183 ) Comprehensive Income (Loss) $ 131 $ (710 ) $ (2,101 ) $ 534 $ 2,277 $ 131 Condensed Consolidating Statements of Operations For the year ended December 31, 2013 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 2,825 $ 3,734 $ (246 ) $ 6,313 Costs and Expenses: Network access costs — — 1,068 1,649 (246 ) 2,471 Network related expenses — — 753 461 — 1,214 Depreciation and amortization — — 289 511 — 800 Selling, general and administrative expenses 3 1 791 367 — 1,162 Total costs and expenses 3 1 2,901 2,988 (246 ) 5,647 Operating Income (Loss) (3 ) (1 ) (76 ) 746 — 666 Other Income (Expense): Interest income — — — — — — Interest expense (151 ) (497 ) (3 ) 2 — (649 ) Interest income (expense) affiliates, net 1,091 1,706 (2,679 ) (118 ) — — Equity in net earnings (losses) of subsidiaries (1,039 ) (2,164 ) 550 — 2,653 — Other, net — (85 ) 4 (7 ) — (88 ) Total other expense (99 ) (1,040 ) (2,128 ) (123 ) 2,653 (737 ) Income (Loss) before Income Taxes (102 ) (1,041 ) (2,204 ) 623 2,653 (71 ) Income Tax (Expense) Benefit (7 ) 2 — (33 ) — (38 ) Net Income (Loss) (109 ) (1,039 ) (2,204 ) 590 2,653 (109 ) Other Comprehensive Income (Loss), Net of Income Taxes 10 10 — 10 (20 ) 10 Comprehensive Income (Loss) $ (99 ) $ (1,029 ) $ (2,204 ) $ 600 $ 2,633 $ (99 )
Schedule of Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets December 31, 2015 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Assets Current Assets: Cash and cash equivalents $ 12 $ 6 $ 727 $ 109 $ — $ 854 Restricted cash and securities — — 1 7 — 8 Receivables, less allowances for doubtful accounts — — 47 710 — 757 Due from affiliates 12,415 22,759 — 2,816 (37,990 ) — Other 1 18 56 55 — 130 Total Current Assets 12,428 22,783 831 3,697 (37,990 ) 1,749 Property, Plant, and Equipment, net — — 3,423 6,455 — 9,878 Restricted Cash and Securities 27 — 14 1 — 42 Goodwill and Other Intangibles, net — — 363 8,513 — 8,876 Investment in Subsidiaries 16,772 17,714 3,734 — (38,220 ) — Deferred Tax Assets 38 2,847 — 556 — 3,441 Other Assets, net 8 100 12 39 — 159 Total Assets $ 29,273 $ 43,444 $ 8,377 $ 19,261 $ (76,210 ) $ 24,145 Liabilities and Stockholders' Equity (Deficit) Current Liabilities: Accounts payable $ — $ 1 $ 195 $ 433 $ — $ 629 Current portion of long-term debt — — 2 13 — 15 Accrued payroll and employee benefits — — 186 32 — 218 Accrued interest 11 90 — 7 — 108 Current portion of deferred revenue — — 119 148 — 267 Due to affiliates — — 37,990 — (37,990 ) — Other — — 115 64 — 179 Total Current Liabilities 11 91 38,607 697 (37,990 ) 1,416 Long-Term Debt, less current portion 600 10,210 15 169 — 10,994 Deferred Revenue, less current portion — — 680 297 — 977 Other Liabilities 15 — 133 484 — 632 Commitments and Contingencies Stockholders' Equity (Deficit) 28,647 33,143 (31,058 ) 17,614 (38,220 ) 10,126 Total Liabilities and Stockholders' Equity (Deficit) $ 29,273 $ 43,444 $ 8,377 $ 19,261 $ (76,210 ) $ 24,145 Condensed Consolidating Balance Sheets December 31, 2014 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Assets Current Assets: Cash and cash equivalents $ 7 $ 5 $ 307 $ 261 $ — $ 580 Restricted cash and securities — — 1 6 — 7 Receivables, less allowances for doubtful accounts — — 34 703 — 737 Due from affiliates 14,522 21,270 — — (35,792 ) — Other 2 21 45 89 — 157 Total Current Assets 14,531 21,296 387 1,059 (35,792 ) 1,481 Property, Plant, and Equipment, net — — 3,152 6,708 — 9,860 Restricted Cash and Securities 3 — 16 1 — 20 Goodwill and Other Intangibles, net — — 373 8,730 — 9,103 Investment in Subsidiaries 16,686 14,777 3,729 — (35,192 ) — Deferred Tax Assets — — — 300 — 300 Other Assets, net 28 129 9 17 — 183 Total Assets $ 31,248 $ 36,202 $ 7,666 $ 16,815 $ (70,984 ) $ 20,947 Liabilities and Stockholders' Equity (Deficit) Current Liabilities: Accounts payable $ — $ — $ 215 $ 449 $ — $ 664 Current portion of long-term debt 333 — 3 13 — 349 Accrued payroll and employee benefits — — 174 99 — 273 Accrued interest 12 158 — 4 — 174 Current portion of deferred revenue — — 118 169 — 287 Due to affiliates — — 34,401 1,391 (35,792 ) — Other — 2 62 95 — 159 Total Current Liabilities 345 160 34,973 2,220 (35,792 ) 1,906 Long-Term Debt, less current portion 900 9,893 16 175 — 10,984 Deferred Revenue, less current portion — — 617 304 — 921 Other Liabilities 16 24 125 608 — 773 Commitments and Contingencies Stockholders' Equity (Deficit) 29,987 26,125 (28,065 ) 13,508 (35,192 ) 6,363 Total Liabilities and Stockholders' Equity (Deficit) $ 31,248 $ 36,202 $ 7,666 $ 16,815 $ (70,984 ) $ 20,947
Schedule of Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2015 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash Provided by (Used in) Operating Activities $ (40 ) $ (617 ) $ 193 $ 2,319 $ — $ 1,855 Cash Flows from Investing Activities: Capital expenditures — — (453 ) (776 ) — (1,229 ) Cash related to deconsolidated Venezuela operations — — — (83 ) — (83 ) Change in restricted cash and securities, net (25 ) — 3 — — (22 ) Proceeds from sale of property, plant and equipment and other assets — — — 4 — 4 Other — — (14 ) — — (14 ) Net Cash Provided by (Used in) Investing Activities (25 ) — (464 ) (855 ) — (1,344 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs — 4,832 — — — 4,832 Payments on and repurchases of long-term debt, including current portion and refinancing costs (313 ) (4,725 ) (2 ) (11 ) — (5,051 ) Increase (decrease) due from/to affiliates, net 383 511 693 (1,587 ) — — Net Cash Provided by (Used in) Financing Activities 70 618 691 (1,598 ) — (219 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (18 ) — (18 ) Net Change in Cash and Cash Equivalents 5 1 420 (152 ) — 274 Cash and Cash Equivalents at Beginning of Year 7 5 307 261 — 580 Cash and Cash Equivalents at End of Year $ 12 $ 6 $ 727 $ 109 $ — $ 854 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2014 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash Provided by (Used in) Operating Activities $ (178 ) $ (458 ) $ 625 $ 1,172 $ — $ 1,161 Cash Flows from Investing Activities: Capital expenditures — — (362 ) (548 ) — (910 ) Change in restricted cash and securities, net — — 2 (12 ) — (10 ) Proceeds from sale of property, plant and equipment and other assets — — — 3 — 3 Investment in tw telecom, net of cash acquired (474 ) — — 307 — (167 ) Other — — — (2 ) — (2 ) Net Cash Provided by (Used in) Investing Activities (474 ) — (360 ) (252 ) — (1,086 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs 590 — — (1 ) — 589 Payments on and repurchases of long-term debt, including current portion and refinancing costs (647 ) — — (24 ) — (671 ) Increase (decrease) due from/to affiliates, net 708 457 (305 ) (860 ) — — Net Cash Provided by (Used in) Financing Activities 651 457 (305 ) (885 ) — (82 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (44 ) — (44 ) Net Change in Cash and Cash Equivalents (1 ) (1 ) (40 ) (9 ) — (51 ) Cash and Cash Equivalents at Beginning of Year 8 6 347 270 — 631 Cash and Cash Equivalents at End of Year $ 7 $ 5 $ 307 $ 261 $ — $ 580 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2013 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash Provided by (Used in) Operating Activities $ (169 ) $ (557 ) $ 710 $ 729 $ — $ 713 Cash Flows from Investing Activities: Capital expenditures — — (312 ) (448 ) — (760 ) Change in restricted cash and securities, net 9 — (1 ) 5 — 13 Other — — 1 1 — 2 Net Cash Provided by (Used in) Investing Activities 9 — (312 ) (442 ) — (745 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs — 1,502 — — — 1,502 Payments on and repurchases of long-term debt, including current portion and refinancing costs (173 ) (1,586 ) (4 ) (33 ) — (1,796 ) Increase (decrease) due from affiliates, net 88 642 (433 ) (297 ) — — Net Cash Provided by (Used in) Financing Activities (85 ) 558 (437 ) (330 ) — (294 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (22 ) — (22 ) Net Change in Cash and Cash Equivalents (245 ) 1 (39 ) (65 ) — (348 ) Cash and Cash Equivalents at Beginning of Year 253 5 386 335 — 979 Cash and Cash Equivalents at End of Year $ 8 $ 6 $ 347 $ 270 $ — $ 631

Unaudited Quarterly Financial42

Unaudited Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Data	Three Months Ended March 31, June 30, September 30, December 31, 2015 2014 2015 2014 2015 2014 2015 2014 (dollars in millions except per share data) Revenue $ 2,053 $ 1,609 $ 2,061 $ 1,625 $ 2,062 $ 1,629 $ 2,053 $ 1,914 Costs and Expenses: Network Access Costs 723 614 696 613 706 607 708 695 Network Related Expenses 356 292 363 302 369 307 344 345 Depreciation and Amortization 288 184 288 187 296 187 294 250 Selling, General and Administrative Expenses 370 255 364 267 364 266 369 393 Total Costs and Expenses 1,737 1,345 1,711 1,369 1,735 1,367 1,715 1,683 Operating Income 316 264 350 256 327 262 338 231 Other Income (Expense): Interest Income 1 — — — — 1 — — Interest Expense (180 ) (151 ) (165 ) (149 ) (145 ) (159 ) (152 ) (195 ) Loss on Modification and Extinguishment of Debt — — (163 ) — — — (55 ) (53 ) Venezuela Deconsolidation Charge — — — — (171 ) — — — Other, net (10 ) 6 (17 ) (44 ) 6 (11 ) 3 (20 ) Total Other Expense (189 ) (145 ) (345 ) (193 ) (310 ) (169 ) (204 ) (268 ) Income (Loss) Before Income Taxes 127 119 5 63 17 93 134 (37 ) Income Tax (Expense) Benefit (5 ) (7 ) (18 ) (12 ) (16 ) (8 ) 3,189 103 Net Income (Loss) $ 122 $ 112 $ (13 ) $ 51 $ 1 $ 85 $ 3,323 $ 66 Net Income (Loss) Per Share - Basic $ 0.35 $ 0.48 $ (0.04 ) $ 0.21 $ — $ 0.36 $ 9.33 $ 0.22 Net Income (Loss) Per Share - Diluted $ 0.35 $ 0.47 $ (0.04 ) $ 0.21 $ — $ 0.35 $ 9.24 $ 0.21

Organization and Summary of S43

Organization and Summary of Significant Accounting Policies (Details) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)$ / shares	Dec. 31, 2013USD ($)	Jan. 01, 2014USD ($)
Description of Business
Venezuela deconsolidation charge	$ 0	$ (171)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ (171)	$ 0	$ 0
intercompany receivables write-off		40
Deferred Tax Assets, Net, Current					$ 8					$ 8
Business Acquisition, Effective Date of Acquisition					Oct. 31, 2014				Oct. 31, 2014
IP Equipment												$ 222
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income										90
Period company may receive up front payments for services to be provided in the future (in years)									25
USF contributions									$ 323	$ 234	194
Bad debt expense									23	22	17
Net Income (Loss)	3,323	1	(13)	122	$ 66	85	51	112	3,433	$ 314	(109)
Impairment of Intangible Assets (Excluding Goodwill)									17
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share | $ / shares										$ 0.35
Network Access Costs	708	706	696	723	695	607	613	614	2,833	$ 2,529	2,471
Network Related Expenses	344	369	363	356	345	307	302	292	1,432	1,246	1,214
Selling, General and Administrative Expenses	369	364	364	370	393	266	267	255	1,467	1,181	1,162
Total Costs and Expenses	1,715	1,735	$ 1,711	$ 1,737	1,683	$ 1,367	$ 1,369	$ 1,345	6,898	$ 5,764	5,647
Racks and Cabinets												114
Facility Equipment												151
Fixtures and Equipment, Gross												$ 487
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share | $ / shares										$ 0.35
Debt Instrument, Unamortized Debt Issuance Costs	128				145				128	$ 145
Deferred Finance Costs, Current, Net	$ 19								19
Deferred Tax Liabilities, Net, Current					$ 8					8
Cash Divested from Deconsolidation		$ 83							83	0	0
Foreign Currency Exchange Rate, Translation		13.5					6.3
Capitalized labor and related costs associated with employee and contract labor working on capital projects									$ 244	$ 187	$ 164
Sales Revenue | Customer Concentration Risk
Description of Business
Percentage of communications revenue from top ten customers									16.00%	17.00%	17.00%
IP Equipment [Member]
Description of Business
Property, plant and equipment, useful life, minimum (in years)									7 years		4 years
racks and cabinets [Member]
Description of Business
Property, plant and equipment, useful life, minimum (in years)									15 years		7 years
Office Equipment [Member]
Description of Business
Property, plant and equipment, useful life, minimum (in years)									15 years		10 years
Minimum [Member]
Description of Business
Finite-lived intangible assets, useful life, minimum (in years)									2 years
Minimum [Member] | Facility and Leasehold Improvements
Description of Business
Property, plant and equipment, useful life, minimum (in years)									15 years
Minimum [Member] | Network infrastructure (including fiber and conduit)
Description of Business
Property, plant and equipment, useful life, minimum (in years)									25 years
Minimum [Member] | Operating Equipment
Description of Business
Property, plant and equipment, useful life, minimum (in years)									5 years
Minimum [Member] | Expansion and improvements of communications network and customer installations
Description of Business
Property, plant and equipment, useful life, minimum (in years)									3 years
Minimum [Member] | Office Equipment [Member]
Description of Business
Property, plant and equipment, useful life, minimum (in years)									3 years
Maximum
Description of Business
Finite-lived intangible assets, useful life, minimum (in years)									12 years
Maximum | Facility and Leasehold Improvements
Description of Business
Property, plant and equipment, useful life, minimum (in years)									40 years
Maximum | Network infrastructure (including fiber and conduit)
Description of Business
Property, plant and equipment, useful life, minimum (in years)									50 years
Maximum | Operating Equipment
Description of Business
Property, plant and equipment, useful life, minimum (in years)									15 years
Maximum | Expansion and improvements of communications network and customer installations
Description of Business
Property, plant and equipment, useful life, minimum (in years)									7 years
Maximum | Software development
Description of Business
Property, plant and equipment, useful life, minimum (in years)									3 years
Maximum | Office Equipment [Member]
Description of Business
Property, plant and equipment, useful life, minimum (in years)									7 years

Events Associated with the Me44

Events Associated with the Merger of tw telecom inc. (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Oct. 31, 2014	Oct. 30, 2014	Aug. 12, 2014
Acquisition
Business Acquisition, Effective Date of Acquisition					Oct. 31, 2014				Oct. 31, 2014
Stock consideration per share					0.7
business acquisition, cash consideration per share					$ 10
Long-term Debt, Gross	$ 11,025,000,000				11,366,000,000				$ 11,025,000,000	$ 11,366,000,000
Revenue	$ 2,053,000,000	$ 2,062,000,000	$ 2,061,000,000	$ 2,053,000,000	$ 1,914,000,000	$ 1,629,000,000	$ 1,625,000,000	$ 1,609,000,000	$ 8,229,000,000	$ 6,777,000,000	$ 6,313,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets												$ 140,000,000
Common Stock, Shares Authorized	433,333,333				433,333,333				433,333,333	433,333,333			433,333,333
Shares issued in Amalgamation transaction (in shares)					96,900,000
Business Acquisition, Debt Assumed												1,793,000,000
Estimated total Amalgamation transaction consideration												6,011,000,000
Final Purchase Price Allocation [Abstract]									Purchase Price Allocation (dollars in millions) Assets: Cash, Cash Equivalents and Restricted Cash $ 309 Property, Plant and Equipment 1,553 Goodwill 5,181 Identifiable Intangible Assets 1,263 Other Assets 140 Total Assets 8,446 Liabilities: Long-Term Debt (2,099 ) Deferred Revenue (57 ) Other Liabilities (279 ) Total Liabilities (2,435 ) Total Consideration to be Allocated $ 6,011
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents												309,000,000
Business Acquisition, Purchase Price Allocation, Property and Equipment												1,553,000,000
Business Acquisition, Purchase Price Allocation, Goodwill	$ 7,749,000,000				$ 7,689,000,000				$ 7,749,000,000	$ 7,689,000,000	2,577,000,000	5,181,000,000
Business Acquisition, Purchase Price Allocation, Intangible Assets not Goodwill												1,263,000,000
Business Acquisition, Purchase Price Allocation, Other Assets Acquired												8,446,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt												(2,099,000,000)
Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Deferred Revenue												(57,000,000)
Business Acquisition, Purchase Price Allocation, Other Liabilities Assumed												(279,000,000)
Business Acquisition, Purchase Price Allocation, Total Liabilities Assumed												2,435,000,000
business combination debt premiums incurred									154,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Capital Lease Obligation												$ 152,000,000
Business Acquisition, Share Price												$ 46.91
Business Combination, Consideration Transferred					8,100,000,000
Pro Forma Financial Information [Abstract]
Total Revenue									8,123,000,000	7,825,000,000
Net Loss									$ 149,000,000	$ (153,000,000)
Net Loss per share (in dollars per share)									$ 0.44	$ (0.48)
Business Combination, Integration Related Costs					70,000,000				$ 113,000,000
Business Acquisition, Pro Forma Earnings Per Share, Diluted									$ 0.44	$ (0.48)
Purchase price allocation adjustment									$ 60,000,000
TrancheB2022TermLoanTotal [Member]
Acquisition
Long-term Debt, Gross	2,000,000,000								2,000,000,000
Senior Notes due 2019 (8.125%)
Acquisition
Long-term Debt, Gross	$ 0				$ 1,200,000,000				$ 0	$ 1,200,000,000
Debt instrument, stated interest rate (as a percent)	8.125%								8.125%
Senior Notes 5.375percent Due 2022 [Member]
Acquisition
Debt Instrument, Face Amount	$ 1,000,000,000								$ 1,000,000,000					$ 1,000,000,000
Debt instrument, stated interest rate (as a percent)	5.375%								5.375%
Guarantor Subsidiaries [Member]
Acquisition
Revenue									$ 0	$ 0	$ 0
Guarantor Subsidiaries [Member] | TrancheB2022TermLoanTotal [Member]
Acquisition
Long-term Debt, Gross	$ 2,000,000,000								$ 2,000,000,000

Earnings Per Share (Details)

Earnings Per Share (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Convertible Senior Notes
Loss per share
Securities not included in computation of diluted loss per share (in millions of shares)	17	18
Stock options, restricted stock units and warrants
Loss per share
Securities not included in computation of diluted loss per share (in millions of shares)		6

Property, Plant and Equipment46

Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	$ 20,243	$ 19,489
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(10,365)	(9,629)
Net	9,878	9,860
Depreciation expense	939	713	$ 727
Land
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	180	192
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	0	0
Net	180	192
Land Improvements
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	76	73
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(53)	(50)
Net	23	23
Facility and Leasehold Improvements
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	2,582	2,489
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(1,352)	(1,265)
Net	1,230	1,224
Network infrastructure
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	8,979	8,941
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(3,669)	(3,447)
Net	5,310	5,494
Operating Equipment
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	7,988	7,217
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(5,079)	(4,669)
Net	2,909	2,548
Furniture, Fixtures and Office Equipment
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	242	255
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(189)	(177)
Net	53	78
Other
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	28	29
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(23)	(21)
Net	5	8
Construction-in-Progress
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	168	293
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	0	0
Net	$ 168	$ 293

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Asset Retirement Obligation, Change in Accounting Estimate
Property, Plant and Equipment, Gross	$ (20,243)				$ (19,489)				$ (20,243)	$ (19,489)
Selling, General and Administrative and Depreciation Expense	(1,715)	$ (1,735)	$ (1,711)	$ (1,737)	(1,683)	$ (1,367)	$ (1,369)	$ (1,345)	(6,898)	(5,764)	$ (5,647)
Selling, General and Administrative Expenses	(369)	(364)	(364)	(370)	(393)	(266)	(267)	(255)	(1,467)	(1,181)	(1,162)
Depreciation and Amortization	(294)	(296)	(288)	(288)	(250)	(187)	(187)	(184)	(1,166)	(808)	(800)
Network Related Expenses	344	$ 369	$ 363	356	345	$ 307	$ 302	292	1,432	1,246	1,214
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning balance				$ 85				$ 56	85	56
Accretion expense									9	8
ARO liabilities assumed in acquisition									0	22
Liabilities settled									(8)	(7)
Effect of foreign currency rate change									(1)	(1)
Asset retirement obligation, ending balance	$ 90				$ 85				$ 90	$ 85	$ 56

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Changes in carrying amount of goodwill
Balance at the beginning of the period	$ 7,689	$ 2,577
Goodwill adjustments	60	(12)
Balance at the end of the period	$ 7,749	7,689
Goodwill, Acquired During Period		$ 5,124

Acquired Intangible Assets (Det

Acquired Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	$ 2,260	$ 2,320
Finite-Lived Intangible Assets, Accumulated Amortization	(1,148)	(921)
Finite-Lived Intangible Assets, Net	1,112	1,399
Impairment of Intangible Assets (Excluding Goodwill)	17
Acquired finite-lived intangible asset amortization expense	227	95	$ 73
Total Acquired Intangible Assets
Total Intangible assets, Gross Carrying Amount	2,275	2,335
Total intangible assets, Net	1,127	1,414
Estimated amortization expense of acquired finite-lived intangible asset
2,013	212
2,014	196
2,015	193
2,016	181
2,017	166
Thereafter	164
Finite-Lived Intangible Assets, Net	1,112	1,399
Vyvx Trade Name
Indefinite-Lived Intangible Assets:
Indefinite-Lived Intangible Assets, Net	15	15
Customer Contracts and Relationships
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	1,975	1,977
Finite-Lived Intangible Assets, Accumulated Amortization	(932)	(741)
Finite-Lived Intangible Assets, Net	$ 1,043	1,236
Acquired finite-lived intangible assets, amortization period (in years)	5 years 10 months 24 days
Estimated amortization expense of acquired finite-lived intangible asset
Finite-Lived Intangible Assets, Net	$ 1,043	1,236
Trademarks
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	55	115
Finite-Lived Intangible Assets, Accumulated Amortization	(55)	(47)
Finite-Lived Intangible Assets, Net	0	68
Estimated amortization expense of acquired finite-lived intangible asset
Finite-Lived Intangible Assets, Net	0	68
Patents and Developed Technology
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	230	228
Finite-Lived Intangible Assets, Accumulated Amortization	(161)	(133)
Finite-Lived Intangible Assets, Net	$ 69	95
Acquired finite-lived intangible assets, amortization period (in years)	3 years 2 months 12 days
Estimated amortization expense of acquired finite-lived intangible asset
Finite-Lived Intangible Assets, Net	$ 69	$ 95

Restructuring Charges (Details)

Restructuring Charges (Details) - USD ($) $ in Millions	12 Months Ended			144 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2025
Employee Separations
Restructuring charge and reserve
Restructuring reserve	$ 4	$ 37
Restructuring charges	24	45	$ 47
Facility Closings
Restructuring charge and reserve
Restructuring reserve	11	20
Benefit (loss) recognized as a result of lease modification	3	1	7
Network Related Expenses [Member] | Employee Separations
Restructuring charge and reserve
Restructuring charges	8	11	12
General and Administrative Expense [Member] | Employee Separations
Restructuring charge and reserve
Restructuring charges	$ 16	$ 34	$ 35
Subsequent Event [Member]
Restructuring charge and reserve
Restructuring and Related Activities, Description				2,025

Fair Value of Financial Instr51

Fair Value of Financial Instruments - Liabilities, Recurring (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		11 Months Ended	12 Months Ended				24 Months Ended	65 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2012	Dec. 31, 2015	Oct. 04, 2013	Aug. 01, 2013	Dec. 31, 2011	Oct. 04, 2013	Jul. 31, 2012
Fair Value, Measurements, Recurring | Reported Value Measurement [Member]
Long-term Debt, including the current portion:
Term Loans		$ 4,590		$ 4,595
Senior Notes		6,203		6,215
Convertible Notes		333		0
Capital Leases and Other		207		199
Total Long-term Debt, including the current portion:		11,333		11,009
Fair Value, Measurements, Recurring | Unadjusted quoted prices in active markets for identical assets or liabilities (Level 1)
Long-term Debt, including the current portion:
Term Loans		4,593		4,570
Senior Notes		6,481		6,298
Convertible Notes		0		0
Capital Leases and Other		0		0
Total Long-term Debt, including the current portion:		11,074		10,868
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Long-term Debt, including the current portion:
Term Loans		0		0
Senior Notes		0		0
Convertible Notes		868		0
Capital Leases and Other		207		199
Total Long-term Debt, including the current portion:		$ 1,075		$ 199
Convertible Senior Notes 7 Percent Due 2015 [Member]
Long-term Debt, including the current portion:
Debt conversion, shares issued upon conversion (in shares)	12	5
Debt Conversion, Original Debt, Amount	$ 333	$ 142
Tranche A Term Loan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Description of Variable Rate Basis							LIBOR
Debt Instrument, Basis Spread on Variable Rate									2.25%
Tranche B II Term Loan Six Hundred Fifty Million Dollars [Member]
Liabilities measured on a recurring basis
Debt Instrument, Description of Variable Rate Basis							LIBOR
Debt Instrument, Basis Spread on Variable Rate								4.25%
Long-term Debt, including the current portion:
Debt Instrument, Basis Floor							1.50%
Tranche B III Term Loan Five Hundred Fifty Million Dollars [Member]
Liabilities measured on a recurring basis
Debt Instrument, Description of Variable Rate Basis							LIBOR
Debt Instrument, Basis Spread on Variable Rate			4.25%
Long-term Debt, including the current portion:
Debt Instrument, Basis Floor							1.50%
Tranche B 2016 Term Loan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Description of Variable Rate Basis				LIBOR
Debt Instrument, Basis Spread on Variable Rate						3.25%
Long-term Debt, including the current portion:
Debt Instrument, Basis Floor				1.50%
Tranche B 2019 Term Loan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Description of Variable Rate Basis				LIBOR
Debt Instrument, Basis Spread on Variable Rate						3.75%
Long-term Debt, including the current portion:
Debt Instrument, Basis Floor				1.50%
TrancheBII2019TermLoan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Description of Variable Rate Basis				LIBOR
Debt Instrument, Basis Spread on Variable Rate					3.25%
Long-term Debt, including the current portion:
Debt Instrument, Basis Floor				1.50%

Fair Value of Financial Instr52

Fair Value of Financial Instruments - Liabilities, Non Recurring (Details) - USD ($) $ in Millions	11 Months Ended	12 Months Ended		24 Months Ended	65 Months Ended
	Sep. 30, 2012	Oct. 04, 2013	Aug. 01, 2013	Oct. 04, 2013	Jul. 31, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2011
Tranche B-II 2019 Term Loan
Liabilities measured on a recurring basis
Debt instrument, Interest spread on debt (as percent)		3.25%
Debt instrument, basis floor (as percent)						1.50%
Tranche B 2019 Term Loan
Liabilities measured on a recurring basis
Debt instrument, Interest spread on debt (as percent)			3.75%
Debt instrument, basis floor (as percent)						1.50%
Tranche B 2016 Term Loan
Liabilities measured on a recurring basis
Debt instrument, Interest spread on debt (as percent)			3.25%
Debt instrument, basis floor (as percent)						1.50%
Tranche B III Term Loan
Liabilities measured on a recurring basis
Debt instrument, Interest spread on debt (as percent)	4.25%
Debt instrument, basis floor (as percent)								1.50%
Tranche B II Term Loan
Liabilities measured on a recurring basis
Debt instrument, Interest spread on debt (as percent)				4.25%
Debt instrument, basis floor (as percent)								1.50%
Tranche A Term Loan
Liabilities measured on a recurring basis
Debt instrument, Interest spread on debt (as percent)					2.25%
Senior Notes 11 Point 875 Percent Due 2019 [Member]
Liabilities measured on a recurring basis
Debt instrument, stated interest rate (as a percent)						11.875%
Senior Notes due 2019 (8.875%)
Liabilities measured on a recurring basis
Debt instrument, stated interest rate (as a percent)						8.875%
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 [Member]
Liabilities measured on a recurring basis
Term Loans						$ 4,570	$ 4,593
Senior Notes						6,298	6,481
Convertible Notes						0	0
Fair value of long-term debt						10,868	11,074
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 2 [Member]
Liabilities measured on a recurring basis
Term Loans						0	0
Senior Notes						0	0
Convertible Notes						0	868
Fair value of long-term debt						$ 199	$ 1,075

Derivative Financial Instrume53

Derivative Financial Instruments (Details) $ in Millions	1 Months Ended	12 Months Ended
	Mar. 31, 2007USD ($)	Dec. 31, 2015	Dec. 31, 2013USD ($)
Interest Rate Swap
Derivative
Gain (Loss) on interest rate swap agreements not designated as hedging instruments			$ (2)
Parent Company [Member]
Derivative
Interest rate swaps, number of instruments	2
Interest rate swaps, notional amount	$ 1,000
Basis of interest payment	three month LIBOR	three month LIBOR
Parent Company [Member] | Interest Rate Swap, Agreement One
Derivative
Basis of interest payment	three month LIBOR
Parent Company [Member] | Interest Rate Swap, Agreement Two
Derivative
Interest rate swaps, notional amount	$ 500
Basis of interest payment	three month LIBOR

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long Term Debt (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended			12 Months Ended
	Mar. 31, 2007	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2014	Dec. 31, 2015	Oct. 31, 2014	Jan. 01, 2014	Dec. 31, 2011
Long-term debt
Total Debt Obligations		$ 11,025		$ 11,366	$ 11,025
Total Unamortized (Discount) Premium		(16)		(33)	(16)
Less current portion		(15)		(349)	(15)
Long-Term Debt, less current portion		10,994		10,984	10,994
TrancheBIII2019TermLoan [Member]
Long-term debt
Total Debt Obligations		815		815	815
Senior Notes 5point 125Percent Due 2023 [Member]
Long-term debt
Total Debt Obligations		700		0	700
Senior Notes 5point 375Percent Due 2025 [Member]
Long-term debt
Total Debt Obligations		800		0	800
Senior Notes 5.375 Percent Due 2024 [Member]
Long-term debt
Total Debt Obligations		900		0	900
TrancheB2020TermLoanTotal [Member]
Long-term debt
Total Debt Obligations		1,796		1,796	$ 1,796
Tranche B 2022 Term Loans [Member]
Long-term debt
Debt Instrument, Interest Rate Terms					LIBOR +3.50%
Total Debt Obligations		$ 0		$ 2,000	$ 0
Debt Instrument, Interest Rate, Stated Percentage				4.50%
2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Debt Instrument, Interest Rate Terms		LIBOR +2.75%
Total Debt Obligations		$ 2,000		$ 0	$ 2,000
Debt Instrument, Interest Rate, Stated Percentage		3.50%			3.50%
Floating Rate Senior Notes due 2015
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		3.846%			3.846%			3.826%
Floating Rate Senior Notes due 2018 [Member]
Long-term debt
Debt Instrument, Interest Rate Terms		6-Month LIBOR +3.50%
Total Debt Obligations		$ 300		$ 300	$ 300
Debt Instrument, Interest Rate, Stated Percentage		4.101%		3.826%	4.101%
Senior Notes 11 Point 875 Percent Due 2019 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		11.875%			11.875%
Senior Notes due 2019 (9.375%)
Long-term debt
Total Debt Obligations		$ 0		$ 500	$ 0
Debt Instrument, Interest Rate, Stated Percentage		9.375%			9.375%
Senior Notes due 2019 (8.125%)
Long-term debt
Total Debt Obligations		$ 0		1,200	$ 0
Debt Instrument, Interest Rate, Stated Percentage		8.125%			8.125%
Senior Notes due 2019 (8.875%)
Long-term debt
Total Debt Obligations		$ 0		300	$ 0
Debt Instrument, Interest Rate, Stated Percentage		8.875%			8.875%
Senior Notes 5point75Percent Due 2022 [Member]
Long-term debt
Total Debt Obligations		$ 600		600	$ 600
Senior Notes 8 Point 625 Percent Due 2020 [Member]
Long-term debt
Total Debt Obligations		$ 0		900	$ 0
Debt Instrument, Interest Rate, Stated Percentage		8.625%			8.625%
Senior Notes due 2020 (7.0%)
Long-term debt
Total Debt Obligations		$ 775		775	$ 775
Senior Notes due 2021 (6.125%)
Long-term debt
Total Debt Obligations		$ 640		640	$ 640
Senior Notes 5.375percent Due 2022 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.375%			5.375%
5point375SeniorNotesdue2022 [Member]
Long-term debt
Total Debt Obligations		$ 1,000		1,000	$ 1,000
Senior Notes 5point 625Percent Due 2023 [Member]
Long-term debt
Total Debt Obligations		500		0	500
Convertible Senior Notes 7 Percent Due 2015 [Member]
Long-term debt
Total Debt Obligations		0		58	0
Convertible Senior Notes due 2015 Series B (7.0%)
Long-term debt
Total Debt Obligations		0		275	0
Capital Leases
Long-term debt
Total Debt Obligations		$ 199		207	$ 199
Tranche B 2016 Term Loan [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis					LIBOR
Tranche B 2019 Term Loan [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis					LIBOR
TrancheBII2019TermLoan [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis					LIBOR
Level 3 Financing [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis	three month LIBOR				three month LIBOR
Level 3 Financing [Member] | Senior Notes 5point 125Percent Due 2023 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.125%			5.125%
Level 3 Financing [Member] | Senior Notes 5point 375Percent Due 2025 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.375%			5.375%
Level 3 Financing [Member] | Senior Notes 5point 375Percent Due 2024 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.375%			5.375%
Level 3 Financing [Member] | Senior Notes due 2019 (9.375%)
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		9.375%			9.375%
Level 3 Financing [Member] | Senior Notes due 2019 (8.125%)
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		8.125%			8.125%
Level 3 Financing [Member] | Senior Notes 8 Point 625 Percent Due 2020 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		8.625%			8.625%
Level 3 Financing [Member] | Senior Notes due 2020 (7.0%)
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		7.00%			7.00%
Level 3 Financing [Member] | Senior Notes due 2021 (6.125%)
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		6.125%			6.125%
Level 3 Financing [Member] | Senior Notes 5.375percent Due 2022 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.375%			5.375%
Level 3 Financing [Member] | Senior Notes 5point 625Percent Due 2023 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.625%			5.625%
Guarantor Subsidiaries [Member]
Long-term debt
Less current portion		$ 0		0	$ 0
Long-Term Debt, less current portion		$ 10,210		9,893	10,210
Guarantor Subsidiaries [Member] | TrancheBIII2019TermLoan [Member]
Long-term debt
Debt Instrument, Interest Rate Terms		LIBOR +3.00%
Guarantor Subsidiaries [Member] | TrancheB2020TermLoanTotal [Member]
Long-term debt
Debt Instrument, Interest Rate Terms		LIBOR +3.00%
Total Debt Obligations							$ 1,796
Level 3 Communications, Inc.
Long-term debt
Less current portion		$ 0		(333)	0
Long-Term Debt, less current portion		$ 600		$ 900	$ 600
Level 3 Communications, Inc. | Senior Notes 11 Point 875 Percent Due 2019 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		11.875%			11.875%
Level 3 Communications, Inc. | Senior Notes due 2019 (8.875%)
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		8.875%			8.875%
Level 3 Communications, Inc. | Senior Notes 5point75Percent Due 2022 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		5.75%			5.75%
Level 3 Communications, Inc. | Convertible Senior Notes 7 Percent Due 2015 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		7.00%			7.00%
Level 3 Communications, Inc. | Convertible Senior Notes due 2015 Series B (7.0%)
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage		7.00%			7.00%
London Interbank Offered Rate (LIBOR) [Member] | Level 3 Financing [Member] | 2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum			0.75%
Debt Instrument, Description of Variable Rate Basis		LIBOR	LIBOR	LIBOR
London Interbank Offered Rate (LIBOR) [Member] | Level 3 Financing [Member] | Tranche B-III 2019, Tranche B 2020 and Tranche B 2022 Term Loans [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum					1.00%
London Interbank Offered Rate (LIBOR) [Member] | Guarantor Subsidiaries [Member] | Tranche B-III 2019, Tranche B 2020 and Tranche B 2022 Term Loans [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis			LIBOR
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Guarantor Subsidiaries [Member] | Tranche B 2022 Term Loans [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage						1.00%

Long-Term Debt - Textuals (Deta

Long-Term Debt - Textuals (Details)	1 Months Ended	3 Months Ended								11 Months Ended	12 Months Ended						24 Months Ended	65 Months Ended
	Mar. 31, 2007USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)shares	Dec. 31, 2014USD ($)shares	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Sep. 30, 2012	Dec. 31, 2015USD ($)days	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Oct. 04, 2013	Aug. 01, 2013	Dec. 31, 2011	Oct. 04, 2013	Jul. 31, 2012USD ($)	Nov. 13, 2015USD ($)	May. 08, 2015USD ($)	Apr. 28, 2015USD ($)	Jan. 29, 2015USD ($)	Dec. 01, 2014USD ($)	Oct. 31, 2014USD ($)	Aug. 12, 2014USD ($)	Jan. 01, 2014USD ($)	Jan. 13, 2012USD ($)	Jun. 09, 2011USD ($)	Mar. 04, 2011USD ($)
Long-term debt
Debt Conversion, Converted Instrument, Amount											$ 333,000,000	$ 142,000,000	$ 200,000,000
Debt Issuance Cost											50,000,000	49,000,000	27,000,000
Debt Instrument, Unamortized Debt Issuance Costs		$ 128,000,000				$ 145,000,000					128,000,000	145,000,000
Debt Instrument, Net Proceeds											4,832,000,000	589,000,000	1,502,000,000
Accrued interest conversion into equity											10,000,000	2,000,000	3,000,000
Loss on extinguishment of debt		(55,000,000)	$ 0	$ (163,000,000)	$ 0	(53,000,000)	$ 0	$ 0	$ 0		$ (218,000,000)	(53,000,000)	(84,000,000)
Debt instrument, redemption period notice minimum (number of days) | days											30
Debt instrument, redemption period notice maximum (number of days) | days											60
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
2,013		15,000,000									$ 15,000,000
2,014		7,000,000									7,000,000
2,015		307,000,000									307,000,000
2,016		822,000,000									822,000,000
2,017		2,579,000,000									2,579,000,000
Thereafter		7,295,000,000									7,295,000,000
Total Debt Obligations		11,025,000,000									11,025,000,000
Long-term Debt, Gross		$ 11,025,000,000				11,366,000,000					11,025,000,000	11,366,000,000
Level 3 Communications, Inc.
Long-term debt
Debt Instrument, Net Proceeds											$ 0	590,000,000	0
Level 3 Financing [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis	three month LIBOR										three month LIBOR
Derivative, Notional Amount	$ 1,000,000,000
Guarantor Subsidiaries [Member]
Long-term debt
Debt Instrument, Net Proceeds											$ 4,832,000,000	0	$ 1,502,000,000
2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		3.50%									3.50%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 2,000,000,000				$ 0					$ 2,000,000,000	$ 0
2.0 Billion Tranche B-II 2022 Term Loan [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																				$ 2,000,000,000
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Upfront basis point			25
TrancheB2022TermLoanTotal [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		2,000,000,000									2,000,000,000
TrancheB2022TermLoanTotal [Member] | Guarantor Subsidiaries [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		2,000,000,000									2,000,000,000
Tranche B 2022 Term Loans [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)						4.50%						4.50%
Loss on extinguishment of debt				27,000,000
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		0				$ 2,000,000,000					0	$ 2,000,000,000
Tranche B 2022 Term Loans [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																								$ 2,000,000,000
Loss on extinguishment of debt											27,000,000
Tranche B 2022 Term Loans [Member] | Guarantor Subsidiaries [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Tranche B Term Loan 2022 upfront payment percentage																								0.75%
SeniorNotes6Point125PercentDue2021 [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 640,000,000				640,000,000					$ 640,000,000	640,000,000
SeniorNotes6Point125PercentDue2021 [Member] | Level 3 Financing [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		6.125%									6.125%
Senior Notes 7 Percent Due 2020 [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 775,000,000				775,000,000					$ 775,000,000	775,000,000
Senior Notes 7 Percent Due 2020 [Member] | Level 3 Financing [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		7.00%									7.00%
TrancheB2020TermLoanTotal [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 1,796,000,000				1,796,000,000					$ 1,796,000,000	1,796,000,000
TrancheB2020TermLoanTotal [Member] | Guarantor Subsidiaries [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross																										$ 1,796,000,000
Tranche B III 2019 and Tranche B 2020 Term Loans [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		4.00%									4.00%
Tranche A Term Loan
Long-term debt
Debt Instrument, Description of Variable Rate Basis																LIBOR
Debt instrument, Interest spread on debt (as percent)																		2.25%
Tranche B II Term Loan
Long-term debt
Debt Instrument, Description of Variable Rate Basis																LIBOR
Debt instrument, basis floor (as percent)																1.50%
Debt instrument, Interest spread on debt (as percent)																	4.25%
Tranche B III Term Loan
Long-term debt
Debt Instrument, Description of Variable Rate Basis																LIBOR
Debt instrument, basis floor (as percent)																1.50%
Debt instrument, Interest spread on debt (as percent)										4.25%
Tranche B 2016 Term Loan
Long-term debt
Debt Instrument, Description of Variable Rate Basis											LIBOR
Debt instrument, basis floor (as percent)		1.50%									1.50%
Debt instrument, Interest spread on debt (as percent)															3.25%
Tranche B 2019 Term Loan
Long-term debt
Debt Instrument, Description of Variable Rate Basis											LIBOR
Debt instrument, basis floor (as percent)		1.50%									1.50%
Debt instrument, Interest spread on debt (as percent)															3.75%
TrancheBIII2019TermLoan [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 815,000,000				$ 815,000,000					$ 815,000,000	$ 815,000,000
TrancheBIII2019TermLoan [Member] | Guarantor Subsidiaries [Member]
Long-term debt
Debt Instrument, Face Amount																										$ 815,000,000
Tranche B-II 2019 Term Loan
Long-term debt
Debt Instrument, Description of Variable Rate Basis											LIBOR
Debt instrument, basis floor (as percent)		1.50%									1.50%
Debt instrument, Interest spread on debt (as percent)														3.25%
Floating Rate Senior Notes due 2018 [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		4.101%				3.826%					4.101%	3.826%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 300,000,000				$ 300,000,000					$ 300,000,000	$ 300,000,000
Floating Rate Senior Notes due 2015
Long-term debt
Debt instrument, stated interest rate (as a percent)		3.846%									3.846%					3.826%
Senior Notes 11 Point 875 Percent Due 2019 [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		11.875%									11.875%
Senior Notes 11 Point 875 Percent Due 2019 [Member] | Level 3 Communications, Inc.
Long-term debt
Debt instrument, stated interest rate (as a percent)		11.875%									11.875%
Debt Instrument, Redemption Price, Percentage						106.859%
Loss on extinguishment of debt						$ (53,000,000)
Senior Notes due 2019 (9.375%)
Long-term debt
Debt instrument, stated interest rate (as a percent)		9.375%									9.375%
Loss on extinguishment of debt				(36,000,000)							$ (36,000,000)
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 0				500,000,000					$ 0	500,000,000
Senior Notes due 2019 (9.375%) | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																													$ 500,000,000
Debt instrument, stated interest rate (as a percent)		9.375%									9.375%
Senior Notes 5point 625Percent Due 2023 [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 500,000,000				0					$ 500,000,000	0
Senior Notes 5point 625Percent Due 2023 [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																						$ 500,000,000
Debt instrument, stated interest rate (as a percent)		5.625%									5.625%
Senior Notes due 2019 (8.125%)
Long-term debt
Debt instrument, stated interest rate (as a percent)		8.125%									8.125%
Loss on extinguishment of debt				(82,000,000)
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 0				1,200,000,000					$ 0	1,200,000,000
Senior Notes due 2019 (8.125%) | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																												$ 1,200,000,000
Debt instrument, stated interest rate (as a percent)		8.125%									8.125%
Loss on extinguishment of debt											$ (82,000,000)
Senior Notes due 2019 (8.875%)
Long-term debt
Debt instrument, stated interest rate (as a percent)		8.875%									8.875%
Loss on extinguishment of debt				$ (18,000,000)
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 0				300,000,000					$ 0	300,000,000
Senior Notes due 2019 (8.875%) | Level 3 Communications, Inc.
Long-term debt
Debt instrument, stated interest rate (as a percent)		8.875%									8.875%
Senior Notes due 2019 (8.875%) | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																		$ 300,000,000
Loss on extinguishment of debt											$ (18,000,000)
Senior Notes 5point 125Percent Due 2023 [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 700,000,000				0					$ 700,000,000	0
Senior Notes 5point 125Percent Due 2023 [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																					$ 700,000,000
Debt instrument, stated interest rate (as a percent)		5.125%									5.125%
Senior Notes 5point 375Percent Due 2025 [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 800,000,000				0					$ 800,000,000	0
Senior Notes 5point 375Percent Due 2025 [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																					$ 800,000,000
Debt instrument, stated interest rate (as a percent)		5.375%									5.375%
Senior Notes 8 Point 625 Percent Due 2020 [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		8.625%									8.625%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 0				900,000,000					$ 0	900,000,000
Senior Notes 8 Point 625 Percent Due 2020 [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																											$ 900,000,000
Debt instrument, stated interest rate (as a percent)		8.625%									8.625%
Senior Notes 5point 375Percent Due 2024 [Member]
Long-term debt
Loss on extinguishment of debt		$ (55,000,000)
Senior Notes 5point 375Percent Due 2024 [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Face Amount																			$ 900,000,000
Debt instrument, stated interest rate (as a percent)		5.375%									5.375%
Loss on extinguishment of debt											$ (55,000,000)
Senior Notes 5.375percent Due 2022 [Member]
Long-term debt
Debt Instrument, Face Amount		$ 1,000,000,000									$ 1,000,000,000														$ 1,000,000,000
Debt instrument, stated interest rate (as a percent)		5.375%									5.375%
Senior Notes 5.375percent Due 2022 [Member] | Level 3 Financing [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		5.375%									5.375%
Senior Notes 5.375percent Due 2022 [Member] | Level 3 Escrow II, Inc. [Member]
Long-term debt
Debt Instrument, Face Amount																									$ 1,000,000,000
Senior Notes 5point75Percent Due 2022 [Member]
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 600,000,000				600,000,000					$ 600,000,000	600,000,000
Senior Notes 5point75Percent Due 2022 [Member] | Level 3 Communications, Inc.
Long-term debt
Debt Instrument, Face Amount																							$ 600,000,000
Debt instrument, stated interest rate (as a percent)		5.75%									5.75%
Convertible Senior Notes 7 Percent Due 2015 [Member]
Long-term debt
Debt Conversion, Original Debt, Amount					333,000,000	142,000,000
Debt Conversion, Converted Instrument, Amount					$ 1,000	$ 1,000
Debt conversion, shares issued upon conversion (in shares) | shares					12,000,000	5,000,000
Conversion of Stock, Shares Converted | shares					37	37
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 0				$ 58,000,000					$ 0	58,000,000
Convertible Senior Notes 7 Percent Due 2015 [Member] | Level 3 Communications, Inc.
Long-term debt
Debt instrument, stated interest rate (as a percent)		7.00%									7.00%
Convertible Senior Notes due 2015 Series B (7.0%)
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Long-term Debt, Gross		$ 0				275,000,000					$ 0	275,000,000
Convertible Senior Notes due 2015 Series B (7.0%) | Level 3 Communications, Inc.
Long-term debt
Debt instrument, stated interest rate (as a percent)		7.00%									7.00%
Capital Leases
Long-term debt
Debt instrument, weighted average interest rate (as percent)		5.90%									5.90%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Total Debt Obligations		$ 199,000,000									$ 199,000,000
Long-term Debt, Gross		$ 199,000,000				$ 207,000,000					$ 199,000,000	$ 207,000,000
Other
Long-term debt
Debt instrument, weighted average interest rate (as percent)		5.00%									5.00%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Total Debt Obligations		$ 1,000,000									$ 1,000,000
London Interbank Offered Rate (LIBOR) [Member] | 2.0 Billion Tranche B-II 2022 Term Loan [Member] | Level 3 Financing [Member]
Long-term debt
Debt Instrument, Description of Variable Rate Basis		LIBOR	LIBOR			LIBOR
Debt instrument, Interest spread on debt (as percent)			2.75%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum			0.75%
London Interbank Offered Rate (LIBOR) [Member] | Tranche B 2022 Term Loans [Member] | Guarantor Subsidiaries [Member]
Long-term debt
Debt instrument, Interest spread on debt (as percent)						3.50%
London Interbank Offered Rate (LIBOR) [Member] | Tranche B 2022 Term Loans [Member] | Guarantor Subsidiaries [Member] | Minimum [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)																								1.00%

Accumulated Other Comprehensi56

Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (301)	$ (147)	$ 36	$ 26
Other comprehensive income before reclassifications	(156)	(187)	8
Amounts reclassified from accumulated other comprehensive income	2	4	2
Accumulated Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax	(273)	(111)	67	56
Other comprehensive income before reclassifications	(162)	(178)	11
Amounts reclassified from accumulated other comprehensive income	0	0	0
Accumulated Defined Benefit Plans Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax	(28)	(36)	(31)	$ (30)
Other comprehensive income before reclassifications	6	(9)	(3)
Amounts reclassified from accumulated other comprehensive income	$ 2	$ 4	$ 2

Employee Benefit Benefits and57

Employee Benefit Benefits and Stock-Based Compensation - Non-cash compensation expensed and capitalized (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Stock-based compensation expense
Stock- based compensation expense	$ 142	$ 74	$ 152
Capitalized Noncash Compensation	(1)	(1)	(1)
Non-cash compensation expense	141	73	151
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost	14	4	5
Outperform Stock Options
Stock-based compensation expense
Stock- based compensation expense	6	8	21
Restricted Stock Units and Shares
Stock-based compensation expense
Stock- based compensation expense	65	34	38
Performance Restricted Stock Units [Member]
Stock-based compensation expense
Stock- based compensation expense	35	14	0
401 (K) Match [Member]
Stock-based compensation expense
Stock- based compensation expense	36	23	24
Restricted Stock Unit Bonus Grant
Stock-based compensation expense
Stock- based compensation expense	0		59
Release of RSU bonus grant		(5)
Management Incentive and Retention Plan
Stock-based compensation expense
Stock- based compensation expense	$ 0	$ 0	$ 10

Employee Benefit Benefits and58

Employee Benefit Benefits and Stock-Based Compensation - Outperform Stock Options (Details) - Outperform Stock Options	12 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares	Dec. 31, 2012USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value | $	$ 13,000,000	$ 19,000,000	$ 2,000,000
Unamortized compensation expense | $	$ 1,000,000
Weighted average period over which unamortized compensation cost will be recognized (in years)	7 months 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology
Expected Dividend Yield Rate			2.24%
Expected Life (in years)			3 years
Expected Correlation Factor			0.44
Theoretical Value			101.00%
Estimated Forfeiture Rate			15.00%
Fair value of OSO units awarded | $			$ 17,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding
Options outstanding, beginning (in shares) | shares	1,217,869	2,148,865	2,066,419
Options granted (in shares) | shares	0	0	748,481
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares	(12,945)	(52,901)	(271,883)
Options expired (in shares) | shares	0	(106,844)	(286,924)
Options exercised (in shares) | shares	(589,944)	(771,251)	(107,228)
Options outstanding, ending (in shares) | shares	614,980	1,217,869	2,148,865	2,066,419
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures
Options, Beginning, Initial Strike Price Per Unit, Minimum (in dollars per share)	$ 16.99	$ 14.1	$ 14.10
Options, Beginning, Initial Strike Price Per Unit, Maximum (in dollars per share)	27.53	36.60	36.60
Options, Beginning, Weighted Average Initial Strike Price (in dollars per share)	$ 22.76	$ 23.99	$ 23.40
Options, Beginning, Aggregate Intrinsic Value | $	$ 48,500,000	$ 88,000,000	$ 31,580,000	$ 6,600,000
OSO units Outstanding, Average Remaining Contractual Term	4 months 13 days	10 months 24 days	1 year 5 months 15 days	1 year 8 months 23 days
Options granted, Initial Strike Price Per Unit, Minimum (in dollars per share)	$ 0	$ 0	$ 20.29
Options granted, Initial Strike Price Per Unit, Maximum (in dollars per share)	0	0	26.69
Options granted, Weighted Average Initial Strike Price (in dollars per share)	0	0	22.64
Options forfeited, Initial Strike Price Per Unit, Minimum (in dollars per share)	20.29	16.99	14.10
Options forfeited, Initial Strike Price Per Unit, Maximum (in dollars per share)	26.69	27.53	36.60
Options forfeited, Weighted Average Initial Strike Price (in dollars per share)	22.81	22.99	22.33
Options expired, Initial Strke Price Per Unit, Minimum (in dollars per share)	0	36.6	16.35
Options expired, Initial Strke Price Per Unit, Maximum (in dollars per share)	0	36.6	24.30
Options expired, Weighted Average Initial Strike Price (in dollars per share)	0	36.60	21.48
Options exercised, Initial Strike Price Per Unit, Minimum (in dollars per share)	22.15	14.7	14.10
Options exercised, Initial Strike Price Per Unit, Maximum (in dollars per share)	22.97	27.53	14.10
Options exercised, Weighted Average Initial Strike Price (in dollars per share)	22.32	24.26	14.10
Options, Ending, Initial Strike Price Per Unit, Minimum (in dollars per share)	20.29	16.99	14.1	$ 14.10
Options, Ending, Initial Strike Price Per Unit, Maximum (in dollars per share)	26.69	27.53	36.60	36.60
Options, Ending, Weighted Average Initial Strike Price (in dollars per share)	$ 22.77	$ 22.76	$ 23.99	$ 23.40
On or After April 1, 2007
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Life of Award	3
Percent vested after three years	100.00%
S and P 500 Index
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology
Expected volatility rate			19.00%
Level 3 Communications, Inc.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology
Expected volatility rate			39.00%
Performance Range 1
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Performance Qualifier to Index, Maximum	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Success Multiplier of Pre Multiplier Gain	0
Performance Range 2
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Performance Qualifier to Index, Minimum	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Performance Qualifier to Index, Maximum	11.00%
Share-based Compensation Arrangement by Share-based Payment Award, Success Multiplier of Pre Multiplier Gain	0.36
Performance Range 3
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Performance Qualifier to Index, Minimum	11.00%
Share-based Compensation Arrangement by Share-based Payment Award, Success Multiplier of Pre Multiplier Gain	4

Employee Benefit Benefits and59

Employee Benefit Benefits and Stock-Based Compensation - Range of OSO Exercise Prices (Details) - Outperform Stock Options - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range
Options exercised, Weighted Average Initial Strike Price (in dollars per share)	$ 22.32	$ 24.26	$ 14.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	614,980	1,217,869	2,148,865	2,066,419
Total realized value of OSO units	$ 13	$ 19	$ 2
OSO units Outstanding, Range of Exercise Prices, Minimum (in dollars per share)	$ 20.29	$ 16.99	$ 14.1	$ 14.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Initial Exercise Price, Maximum	$ 26.69	$ 27.53	$ 36.60	$ 36.60
OSO units Outstanding, Number Outstanding (in shares)	614,980
OSO units Outstanding, Average Remaining Contractual Term	4 months 13 days	10 months 24 days	1 year 5 months 15 days	1 year 8 months 23 days
OSO units Outstanding, Weighted Average Initial Strike Price (in dollars per share)	$ 22.77	$ 22.76	$ 23.99	$ 23.40
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	(589,944)	(771,251)	(107,228)
OSO units Exercisable, Number Exercisable (in shares)	0
OSO units Exercisable, Weighted Average Initial Strike Price (in dollars per share)	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	(12,945)	(52,901)	(271,883)
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	622,755	732,593	0

Employee Benefit Benefits and60

Employee Benefit Benefits and Stock-Based Compensation - Restricted Stock and Units (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)year$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013USD ($)$ / sharesshares
Restricted Stock Units and Shares
Share-based Compensation Arrangement by Share-based Payment Award
Restrictions on transfer lapse, minimum (in years) | year	1
Restrictions on transfer lapse, maximum (in years) | year	4
Fair value of units and shares awarded | $	$ 144	$ 96	$ 34
Unamortized compensation expense | $	$ 109
Weighted average period over which unamortized compensation cost will be recognized (in years)	2 years 2 months 1 day
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested, Beginning balance (in shares) | shares	3,218,737	2,924,350	3,636,976
Stock and units granted (in shares) | shares	2,087,942	1,650,772	1,617,592
Lapse of restrictions (in shares) | shares	(1,194,519)	(1,150,080)	(1,841,757)
Stock and units forfeited (in shares) | shares	(358,227)	(206,305)	(488,461)
Nonvested, Ending balance (in shares) | shares	3,753,933	3,218,737	2,924,350
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures
Nonvested, Beginning balance, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 32.95	$ 22.77	$ 24.71
Stock and units granted, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	50.60	43.48	21.26
Lapse of restrictions, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	31.70	22.92	25.19
Stock and units forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	44.25	27.14	23.10
Nonvested, Ending balance, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 42.09	$ 32.95	$ 22.77
Total fair value of restricted stock and restricted stock units whose restriction lapsed | $	$ 38	$ 27	$ 46
Performance Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Life of Award	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested, Beginning balance (in shares) | shares	567,881	0
Stock and units granted (in shares) | shares	713,657	605,111
Lapse of restrictions (in shares) | shares	0	(1,750)
Stock and units forfeited (in shares) | shares	(53,073)	(35,480)
Nonvested, Ending balance (in shares) | shares	1,228,465	567,881	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures
Nonvested, Beginning balance, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 39.31	$ 0
Stock and units granted, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	53.82	39.30
Lapse of restrictions, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	0	39.14
Stock and units forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	49.25	39.14
Nonvested, Ending balance, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 47.31	$ 39.31	$ 0
second anniversary of grant date [Member] | Performance Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
third anniversary of grant date [Member] | Performance Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%
Minimum [Member] | Performance Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award
share based compensation arrangement by share-based payment award, achievement level percent	50.00%
Maximum [Member] | Performance Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award
share based compensation arrangement by share-based payment award, achievement level percent	200.00%

Employee Benefit Benefits and61

Employee Benefit Benefits and Stock-Based Compensation - MIRP Stock and Units (Details) - Management Incentive and Retention Plan - $ / shares	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested, Beginning balance (in shares)	195,000	465,000
Stock and units granted (in shares)	0	0
Lapse of restrictions (in shares)	(195,000)	(270,000)
Stock and units forfeited (in shares)	0	0
Nonvested, Ending balance (in shares)	0	195,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures
Nonvested, Beginning balance, Weighted Average Grant Date Fair Value (in dollars per share)	$ 25.92	$ 25.92
Stock and units granted, Weighted Average Grant Date Fair Value (in dollars per share)		0
Lapse of restrictions, Weighted Average Grant Date Fair Value (in dollars per share)	$ 25.92	25.92
Stock and units forfeited, Weighted Average Grant Date Fair Value (in dollars per share)		0
Nonvested, Ending balance, Weighted Average Grant Date Fair Value (in dollars per share)		$ 25.92

Employee Benefit Benefits and62

Employee Benefit Benefits and Stock-Based Compensation - Defined Contribution (Details)	3 Months Ended	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2015USD ($)year	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Maximum Annual Contribution Per Employee		$ 18,000
Defined Contribution Plan, Vesting Period (in years) | year		3
Defined Contribution Plan, Vesting Percentage After Vesting Period		100.00%
Defined Contribution Plan, Cost Recognized		$ 36,000,000	$ 23,000,000	$ 24,000,000
After January 1, 2012
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percentage		100.00%
Defined Contribution Plan, Employer Matching Contribution, Percentage		4.00%
tw telecom 401(K) Plan [Member]
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percentage		100.00%
Defined Contribution Plan, Employer Matching Contribution, Percentage		5.00%
Defined Contribution Plan, Cost Recognized	$ 2,000,000
All Other Defined Contribution
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Cost Recognized		$ 6,000,000	6,000,000	5,000,000
Network Related Expenses [Member]
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Cost Recognized		5,000,000	4,000,000	4,000,000
Selling, General and Administrative Expenses [Member]
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Cost Recognized		$ 31,000,000	$ 19,000,000	$ 20,000,000

Employee Benefit Benefits and63

Employee Benefit Benefits and Stock-Based Compensation - Defined Benefits (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan Disclosure
Defined Benefit Plan, Fair Value of Plan Assets	$ 142	$ 151
Defined Benefit Plan, Benefit Obligation	158	176
Defined Benefit Plan, Funded Status of Plan	$ 16	$ 25

Employee Benefit Benefits and64

Employee Benefit Benefits and Stock-Based Compensation - Annual Discretionary Bonus Grant (Details) - USD ($) shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2013
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits
Defined Contribution Plan, Maximum Annual Contribution Per Employee		$ 18,000
Restricted Stock Unit Bonus Grant
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Granted or Expected to Be Granted in Next Fiscal Period			1.4
Subsequent Event [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits
Defined Contribution Plan, Maximum Annual Contribution Per Employee	$ 18,000

Employee Benefit Benefits and65

Employee Benefit Benefits and Stock-Based Compensation Performance Restricted Stock Units (Details) - Performance Restricted Stock Units [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	1,228,465	567,881	0
Stock and units forfeited, Weighted Average Grant Date Fair Value (in dollars per share)	$ 49.25	$ 39.14
Lapse of restrictions, Weighted Average Grant Date Fair Value (in dollars per share)	0	39.14
Stock and units granted, Weighted Average Grant Date Fair Value (in dollars per share)	53.82	39.30
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 47.31	$ 39.31	$ 0
Stock and units forfeited (in shares)	(53,073)	(35,480)
Lapse of restrictions (in shares)	0	(1,750)
Stock and units granted (in shares)	713,657	605,111

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) by Current and Deferred (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current:
United States federal									$ 0	$ 0	$ (9)
State									3	1	1
Foreign									33	40	37
Current income tax provision (benefit)									36	41	29
Deferred, net of changes in valuation allowances:
United States federal									(2,941)	(6)	3
State									(246)	(15)	0
Foreign									1	(96)	6
Deferred Income Tax Expense (Benefit)									3,186	117	(9)
Income Tax Benefit (Expense)	$ 3,189	$ (16)	$ (18)	$ (5)	$ 103	$ (8)	$ (12)	$ (7)	$ 3,150	$ 76	$ (38)

Income Taxes - Income (Loss) by

Income Taxes - Income (Loss) by Geographic Region (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
United States									$ 401	$ 207	$ (122)
Foreign									(118)	31	51
Income (Loss) Before Income Taxes	$ 134	$ 17	$ 5	$ 127	$ (37)	$ 93	$ 63	$ 119	$ 283	$ 238	$ (71)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Reconciliation [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent									35.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Computed Tax (Expense) Benefit at Statutory Rate									$ 99	$ 83	$ (25)
Effect of Earnings in Jurisdictions outside of the United States									(30)	(13)	(12)
Change in Valuation Allowance									(3,386)	(197)	27
Disallowed Interest									(62)	(25)	(33)
Non-Deductible Deconsolidation Loss									(57)	0	0
Other Permanent Items									(25)	(19)	(11)
Indefinite-lived assets									0	(2)	3
Uncertain Tax Positions									(5)	3	9
Change in Tax Rate									(20)	(7)	(7)
Other, net									(2)	5	3
Income Tax Benefit (Expense)	$ 3,189	$ (16)	$ (18)	$ (5)	$ 103	$ (8)	$ (12)	$ (7)	$ 3,150	$ 76	$ (38)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2015	Oct. 31, 2014
Deferred Tax Assets (Liabilities) [Line Items]
Deferred Tax Liabilities, Intangible Assets	$ (486)	$ (399)	$ (15)
Deferred Tax Assets:
Deferred revenue	322	351
Unutilized tax net operating loss carry forwards	5,218	4,959
Fixed assets and intangible assets	90	115
Deferred Tax Assets, Goodwill and Intangible Assets	0	0
Other	415	501
Total Deferred Tax Assets	6,045	5,926
Deferred Tax Liabilities:
Fixed assets and intangible assets	(893)	(924)
Deferred revenue	(73)	(58)
Other	(189)	(350)
Total Deferred Tax Liabilities	(1,641)	(1,731)
Net Deferred Tax Assets before valuation allowance	4,404	4,195
Valuation Allowance	(4,429)	(1,002)
Net Deferred Tax (Liability) Asset after Valuation Allowance	25	(3,193)
Deferred Tax Assets, Net of Valuation Allowance			$ 15
U.S. Internal Revenue Service (IRS)
Deferred Tax Assets (Liabilities) [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	100
Deferred Tax Liabilities:
Valuation Allowance	$ (4,400)	(1,000)
Operating Loss Carryforwards		$ 9,826

Income Taxes - Operating Loss C

Income Taxes - Operating Loss Carryforward (Details) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Operating Loss Carryforwards [Line Items]
Recognized Income Tax Benefit	$ 3,300				$ 100
percentage change in a cumulative ownership shift									50
percent of stockholders									5.00%
Deferred Tax Assets, Valuation Allowance	1,002				4,429				$ 1,002	$ 4,429
Income Tax Expense (Benefit)	(3,189)	$ 16	$ 18	$ 5	(103)	$ 8	$ 12	$ 7	(3,150)	(76)	$ 38
Deferred Income Tax Expense (Benefit)									3,186	117	$ (9)
U.S. Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Recognized Income Tax Benefit									3,300
Operating Loss Carryforwards	9,826								9,826
Operating Loss Carryforwards net of stock compensation excess benefit	9,700								9,700
Deferred Tax Assets, Valuation Allowance	1,000				$ 4,400				1,000	$ 4,400
Deferred Income Tax Expense (Benefit)									3,100
U.S. Internal Revenue Service (IRS) | Operating Loss Expiring, 2022 [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	239								239
U.S. Internal Revenue Service (IRS) | Expiring, 2023
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,456								1,456
U.S. Internal Revenue Service (IRS) | Expiring, 2024
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,267								1,267
U.S. Internal Revenue Service (IRS) | Expiring, 2025
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,254								1,254
U.S. Internal Revenue Service (IRS) | Expiring, 2026
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,644								1,644
U.S. Internal Revenue Service (IRS) | Expiring, 2027
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	477								477
U.S. Internal Revenue Service (IRS) | Expiring, 2028
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	694								694
U.S. Internal Revenue Service (IRS) | Expiring, 2029
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	663								663
U.S. Internal Revenue Service (IRS) | Expiring, 2030
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	833								833
U.S. Internal Revenue Service (IRS) | Expiring, 2031
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	729								729
U.S. Internal Revenue Service (IRS) | Expiring, 2032
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	172								172
U.S. Internal Revenue Service (IRS) | Expiring, 2033
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	395								395
U.S. Internal Revenue Service (IRS) | Operating Loss Expiring, 2034 [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	3								3
Foreign jurisdiction
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforward, Disregarded for Domestic Country Tax Purposes	5,500								5,500
State jurisdiction
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	9,900								9,900
tw telecom [Member] | U.S. Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 1,000								$ 1,000

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating Loss Carryforwards [Line Items]
Unrecognized tax benefits, increase from prior years positions netted against DTA	$ (2)	$ 5
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	17	14
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions	3	1	$ 0
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits, Beginning balance	17	13	18
Gross increases - tax positions during 2012	2	0	(1)
Gross decreases - lapse of statue of limitations	(2)	(2)	(6)
Gross decreases - settlements with taxing authorities	0	0	0
Unrecognized tax benefits, Ending Balance	18	17	13
Accrued interest and penalties in the Company's liability for uncertain tax positions	(16)	(17)	(18)
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ (1)
Accrued interest and penalties related to uncertain tax positions in income tax expense in its consolidated statements of operation		$ (1)	$ 4

Segment Information Summarized

Segment Information Summarized Segment Information (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information
Net Income (Loss) Available to Common Stockholders, Basic									$ 3,433	$ 314	$ (109)
Other Nonoperating Income (Expense)									(1,048)	(775)	(737)
Adjusted EBITDA by Segment [Line Items]									2,638	1,895	1,624
Income Tax Benefit (Expense)	$ 3,189	$ (16)	$ (18)	$ (5)	$ 103	$ (8)	$ (12)	$ (7)	3,150	76	(38)
Revenue	2,053	2,062	2,061	2,053	1,914	1,629	1,625	1,609	8,229	6,777	6,313
Capital expenditures									(1,229)	(910)	(760)
Depreciation and amortization	(294)	$ (296)	$ (288)	$ (288)	(250)	$ (187)	$ (187)	$ (184)	(1,166)	(808)	(800)
Total Assets	24,145				20,947				24,145	20,947
Share-based Compensation									(141)	(73)	(151)
non-cash impairment									0	(1)	(7)
Corporate and Other [Member]
Segment Reporting Information
Adjusted EBITDA by Segment [Line Items]									(947)	(732)	(714)
Capital expenditures									(164)	(145)	(100)
Total Assets	257				284				257	284
North America [Member]
Segment Reporting Information
Adjusted EBITDA by Segment [Line Items]									3,048	2,065	1,799
Capital expenditures									(752)	(495)	(398)
Total Assets	19,961				16,242				19,961	16,242
Europe [Member]
Segment Reporting Information
Adjusted EBITDA by Segment [Line Items]									235	214	226
Capital expenditures									(158)	(117)	(128)
Total Assets	1,796				1,970				1,796	1,970
Latin America [Member]
Segment Reporting Information
Adjusted EBITDA by Segment [Line Items]									302	348	313
Capital expenditures									(155)	(153)	$ (134)
Total Assets	$ 2,131				$ 2,451				$ 2,131	$ 2,451

Segment Information Revenue Fro

Segment Information Revenue From External Customers (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment information
Revenue from external customers	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 1,914	$ 1,629	$ 1,625	$ 1,609	$ 8,229	$ 6,777	$ 6,313
Core Network Service [Member]
Segment information
Revenue from external customers									7,757	6,195	5,591
Core Network Service [Member] | North America
Segment information
Revenue from external customers									6,208	4,525	3,949
Core Network Service [Member] | Europe
Segment information
Revenue from external customers									835	891	888
Core Network Service [Member] | Latin America
Segment information
Revenue from external customers									714	779	754
Wholesale Voice Services and Other [Member]
Segment information
Revenue from external customers									472	582	722
Wholesale Voice Services and Other [Member] | North America
Segment information
Revenue from external customers									446	530	681
Wholesale Voice Services and Other [Member] | Europe
Segment information
Revenue from external customers									14	19	31
Wholesale Voice Services and Other [Member] | Latin America
Segment information
Revenue from external customers									$ 12	$ 33	$ 10

Segment Information Revenue By

Segment Information Revenue By Service Offering (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenue from External Customer
Revenue	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 1,914	$ 1,629	$ 1,625	$ 1,609	$ 8,229	$ 6,777	$ 6,313
Core Network Service
Revenue from External Customer
Revenue									7,757	6,195	5,591
Wholesale Voice Services and Other
Revenue from External Customer
Revenue									$ 472	$ 582	$ 722

Commitments, Contingencies an75

Commitments, Contingencies and Other Items - Lawsuits (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Dec. 31, 2015
Loss Contingencies
Estimated Litigation Liability			$ 129
Peruvian Tax Litigation | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim			46
Peruvian Tax Litigation, Before Interest | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim			26
Peruvian Tax Litigation, Income Taxwitholding 2001 and 2002 | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim			3
Peruvian Tax Litigation, Disallowance of VAT in 2005 | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim			16
Peruvian Tax Litigation, Vat for 2001 and 2002 | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim			7
Employee Severance and Contractor Termination Disputes | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim			42
Maximum | Brazilian Tax Claims | Pending Litigation
Loss Contingencies
Loss Contingency, Range of Possible Loss, Portion Not Accrued			$ 42
Brazilian Tax Reserve Release [Member] | Brazilian Tax Claims | Pending Litigation
Loss Contingencies
Loss Contingency Accrual, Period Increase (Decrease)	$ 3	$ 6
Loss Contingency Accrual, Payments	$ 5

Commitments, Contingencies an76

Commitments, Contingencies and Other Items - Other Commitments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)year	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Commitments and Contingencies Disclosure [Abstract]
Amount outstanding under letters of credit	$ 46	$ 28
Collateralized Financings	43	23
Payments under these right-of-way agreements	211	173	$ 161
Rent expense, including common area maintenance, under non-cancelable lease agreements	357	$ 318	$ 311
Right-of-Way Agreements
Right-of-Way Agreements, 2013	151
Right-of-Way Agreements, 2014	72
Right-of-Way Agreements, 2015	69
Right-of-Way Agreements, 2016	59
Right-of-Way Agreements, 2017	54
Right-of-Way Agreements, Thereafter	295
Right-of-Way Agreements, Total	700
Facilities
Facilities, 2013	278
Facilities, 2014	245
Facilities, 2015	209
Facilities, 2016	157
Facilities, 2017	123
Facilities, Thereafter	578
Facilities, Total	1,590
Total
Right-of-Way Agreements and Facilities, 2013	429
Right-of-Way Agreements and Facilities, 2014	317
Right-of-Way Agreements and Facilities, 2015	278
Right-of-Way Agreements and Facilities, 2016	216
Right-of-Way Agreements and Facilities, 2017	177
Right-of-Way Agreements and Facilities, Thereafter	873
Right-of-Way Agreements and Facilities, Total	2,290
Future Minimum Sublease Receipts
2,013	4
2,014	4
2,015	3
2,016	2
2,017	0
Thereafter	0
Total	$ 13
Period of Right-of-Way Agreements with cancelable agreements (in years) | year	1

Commitments, Contingencies an77

Commitments, Contingencies and Other Items - Purchase Commitments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Long-term Purchase Commitment
Total	$ 1,152
Less than 1 Year	557
2 - 3 Years	446
4 - 5 Years	62
After 5 Years	87
Cost of Access Services
Long-term Purchase Commitment
Total	930
Less than 1 Year	497
2 - 3 Years	402
4 - 5 Years	24
After 5 Years	7
Third Party Maintenance Services
Long-term Purchase Commitment
Total	222
Less than 1 Year	60
2 - 3 Years	44
4 - 5 Years	38
After 5 Years	$ 80

Condensed Consolidating Finan78

Condensed Consolidating Financial Information - Narrative (Details)	Dec. 31, 2015
Level 3 Financing [Member] | Senior Notes due 2020 (7.0%)
Long-term debt
Debt instrument, stated interest rate (as a percent)	7.00%

Condensed Consolidating Finan79

Condensed Consolidating Financial Information - Statements of Operations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Consolidating Financial Information
Revenue	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 1,914	$ 1,629	$ 1,625	$ 1,609	$ 8,229	$ 6,777	$ 6,313
Network Access Costs	708	706	696	723	695	607	613	614	2,833	2,529	2,471
Network Related Expenses	344	369	363	356	345	307	302	292	1,432	1,246	1,214
Costs and Expenses:
Depreciation and Amortization	294	296	288	288	250	187	187	184	1,166	808	800
Selling, General and Administrative Expenses	369	364	364	370	393	266	267	255	1,467	1,181	1,162
Total Costs and Expenses	1,715	1,735	1,711	1,737	1,683	1,367	1,369	1,345	6,898	5,764	5,647
Operating Income (Loss)	338	327	350	316	231	262	256	264	1,331	1,013	666
Other Income (Expense):
Interest Income	0	0	0	1	0	1	0	0	1	1	0
Interest expense	(152)	(145)	(165)	(180)	(195)	(159)	(149)	(151)	(642)	(654)	(649)
Interest income (expense) affiliates, net									0	0	0
Equity in net earnings (losses) of subsidiaries									0	0	0
Other income (expense), net									(407)	(122)	(88)
Total Other Expense	(204)	(310)	(345)	(189)	(268)	(169)	(193)	(145)	(1,048)	(775)	(737)
Income (Loss) Before Income Taxes	134	17	5	127	(37)	93	63	119	283	238	(71)
Income Tax Benefit (Expense)	3,189	(16)	(18)	(5)	103	(8)	(12)	(7)	3,150	76	(38)
Net income (loss)									3,433	314	(109)
Net Income (Loss)	$ 3,323	$ 1	$ (13)	$ 122	$ 66	$ 85	$ 51	$ 112	3,433	314	(109)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									(154)	(183)	10
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									3,279	131	(99)
Level 3 Communications, Inc.
Condensed Consolidating Financial Information
Revenue									0	0	0
Network Access Costs									0	0	0
Network Related Expenses									0	0	0
Costs and Expenses:
Depreciation and Amortization									0	0	0
Selling, General and Administrative Expenses									4	21	3
Total Costs and Expenses									4	21	3
Operating Income (Loss)									(4)	(21)	(3)
Other Income (Expense):
Interest Income									0	0	0
Interest expense									(51)	(143)	(151)
Interest income (expense) affiliates, net									1,310	1,227	1,091
Equity in net earnings (losses) of subsidiaries									2,162	(710)	(1,039)
Other income (expense), net									(18)	(53)	0
Total Other Expense									3,403	321	(99)
Income (Loss) Before Income Taxes									3,399	300	(102)
Income Tax Benefit (Expense)									34	14	(7)
Net income (loss)											(109)
Net Income (Loss)									3,433	314
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									(154)	(183)	10
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									3,279	131	(99)
Level 3 Financing, Inc.
Condensed Consolidating Financial Information
Revenue									0	0	0
Network Access Costs									0	0	0
Network Related Expenses									0	0	0
Costs and Expenses:
Depreciation and Amortization									0	0	0
Selling, General and Administrative Expenses									0	2	1
Total Costs and Expenses									0	2	1
Operating Income (Loss)									0	(2)	(1)
Other Income (Expense):
Interest Income									0	0	0
Interest expense									(574)	(492)	(497)
Interest income (expense) affiliates, net									1,984	1,827	1,706
Equity in net earnings (losses) of subsidiaries									(1,693)	(2,047)	(2,164)
Other income (expense), net									(200)	0	(85)
Total Other Expense									(483)	(712)	(1,040)
Income (Loss) Before Income Taxes									(483)	(714)	(1,041)
Income Tax Benefit (Expense)									2,645	4	2
Net income (loss)											(1,039)
Net Income (Loss)									2,162	(710)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									0	0	10
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									2,162	(710)	(1,029)
Level 3 Communications, LLC
Condensed Consolidating Financial Information
Revenue									3,325	3,073	2,825
Network Access Costs									1,243	1,177	1,068
Network Related Expenses									947	762	753
Costs and Expenses:
Depreciation and Amortization									309	277	289
Selling, General and Administrative Expenses									1,064	735	791
Total Costs and Expenses									3,563	2,951	2,901
Operating Income (Loss)									(238)	122	(76)
Other Income (Expense):
Interest Income									0	0	0
Interest expense									(3)	(2)	(3)
Interest income (expense) affiliates, net									(3,041)	(2,890)	(2,679)
Equity in net earnings (losses) of subsidiaries									177	663	550
Other income (expense), net									3	7	4
Total Other Expense									(2,864)	(2,222)	(2,128)
Income (Loss) Before Income Taxes									(3,102)	(2,100)	(2,204)
Income Tax Benefit (Expense)									(1)	(1)	0
Net income (loss)											(2,204)
Net Income (Loss)									(3,103)	(2,101)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									0	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									(3,103)	(2,101)	(2,204)
Other Non-Guarantor Subsidiaries
Condensed Consolidating Financial Information
Revenue									5,077	3,918	3,734
Network Access Costs									1,763	1,566	1,649
Network Related Expenses									485	484	461
Costs and Expenses:
Depreciation and Amortization									857	531	511
Selling, General and Administrative Expenses									399	423	367
Total Costs and Expenses									3,504	3,004	2,988
Operating Income (Loss)									1,573	914	746
Other Income (Expense):
Interest Income									1	1	0
Interest expense									(14)	(17)	2
Interest income (expense) affiliates, net									(253)	(164)	(118)
Equity in net earnings (losses) of subsidiaries									0	0	0
Other income (expense), net									(192)	(76)	(7)
Total Other Expense									(458)	(256)	(123)
Income (Loss) Before Income Taxes									1,115	658	623
Income Tax Benefit (Expense)									472	59	(33)
Net income (loss)											590
Net Income (Loss)									1,587	717
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									154	(183)	10
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									1,741	534	600
Eliminations
Condensed Consolidating Financial Information
Revenue									(173)	(214)	(246)
Network Access Costs									(173)	(214)	(246)
Network Related Expenses									0	0	0
Costs and Expenses:
Depreciation and Amortization									0	0	0
Selling, General and Administrative Expenses									0	0	0
Total Costs and Expenses									(173)	(214)	(246)
Operating Income (Loss)									0	0	0
Other Income (Expense):
Interest Income									0	0	0
Interest expense									0	0	0
Interest income (expense) affiliates, net									0	0	0
Equity in net earnings (losses) of subsidiaries									(646)	2,094	2,653
Other income (expense), net									0	0	0
Total Other Expense									(646)	2,094	2,653
Income (Loss) Before Income Taxes									(646)	2,094	2,653
Income Tax Benefit (Expense)									0	0	0
Net income (loss)											2,653
Net Income (Loss)									(646)	2,094
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									(154)	183	(20)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									$ (800)	$ 2,277	$ 2,633

Condensed Consolidating Finan80

Condensed Consolidating Financial Information - Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2010
Current Assets:
Cash and cash equivalents	$ 854	$ 580	$ 631	$ 979	$ 979
Restricted cash and securities	8	7
Receivables, less allowances for doubtful accounts	757	737
Due from affiliates	0	0
Other	130	157
Total Current Assets	1,749	1,481
Property, Plant and Equipment, net	9,878	9,860
Restricted Cash and Securities	42	20
Goodwill and Other Intangibles Assets, net	8,876	9,103
Investment in Subsidiaries	0	0
Deferred Tax Assets	3,441	300
Other Assets, net	159	183
Total Assets	24,145	20,947
Liabilities:
Accounts payable	629	664
Current portion of long-term debt	15	349
Accrued payroll and employee benefits	218	273
Accrued interest	108	174
Current portion of deferred revenue	267	287
Due to affiliates	0	0
Other	179	159
Total Current Liabilities	1,416	1,906
Long-Term Debt, less current portion	10,994	10,984
Deferred Revenue, less current portion	977	921
Other Liabilities	632	773
Commitments and Contingencies	0	0
Stockholders' Equity (Deficit)	10,126	6,363	1,411	$ 1,171
Total Liabilities and Stockholders’ Equity	24,145	20,947
Level 3 Communications, Inc.
Current Assets:
Cash and cash equivalents	12	7	8		253
Restricted cash and securities	0	0
Receivables, less allowances for doubtful accounts	0	0
Due from affiliates	12,415	14,522
Other	1	2
Total Current Assets	12,428	14,531
Property, Plant and Equipment, net	0	0
Restricted Cash and Securities	27	3
Goodwill and Other Intangibles Assets, net	0	0
Investment in Subsidiaries	16,772	16,686
Deferred Tax Assets	38	0
Other Assets, net	8	28
Total Assets	29,273	31,248
Liabilities:
Accounts payable	0	0
Current portion of long-term debt	0	333
Accrued payroll and employee benefits	0	0
Accrued interest	11	12
Current portion of deferred revenue	0	0
Due to affiliates	0	0
Other	0	0
Total Current Liabilities	11	345
Long-Term Debt, less current portion	600	900
Deferred Revenue, less current portion	0	0
Other Liabilities	15	16
Stockholders' Equity (Deficit)	28,647	29,987
Total Liabilities and Stockholders’ Equity	29,273	31,248
Level 3 Financing, Inc.
Current Assets:
Cash and cash equivalents	6	5	6		5
Restricted cash and securities	0	0
Receivables, less allowances for doubtful accounts	0	0
Due from affiliates	22,759	21,270
Other	18	21
Total Current Assets	22,783	21,296
Property, Plant and Equipment, net	0	0
Restricted Cash and Securities	0	0
Goodwill and Other Intangibles Assets, net	0	0
Investment in Subsidiaries	17,714	14,777
Deferred Tax Assets	2,847	0
Other Assets, net	100	129
Total Assets	43,444	36,202
Liabilities:
Accounts payable	1	0
Current portion of long-term debt	0	0
Accrued payroll and employee benefits	0	0
Accrued interest	90	158
Current portion of deferred revenue	0	0
Due to affiliates	0	0
Other	0	2
Total Current Liabilities	91	160
Long-Term Debt, less current portion	10,210	9,893
Deferred Revenue, less current portion	0	0
Other Liabilities	0	24
Stockholders' Equity (Deficit)	33,143	26,125
Total Liabilities and Stockholders’ Equity	43,444	36,202
Level 3 Communications, LLC
Current Assets:
Cash and cash equivalents	727	307	347		386
Restricted cash and securities	1	1
Receivables, less allowances for doubtful accounts	47	34
Due from affiliates	0	0
Other	56	45
Total Current Assets	831	387
Property, Plant and Equipment, net	3,423	3,152
Restricted Cash and Securities	14	16
Goodwill and Other Intangibles Assets, net	363	373
Investment in Subsidiaries	3,734	3,729
Deferred Tax Assets	0	0
Other Assets, net	12	9
Total Assets	8,377	7,666
Liabilities:
Accounts payable	195	215
Current portion of long-term debt	2	3
Accrued payroll and employee benefits	186	174
Accrued interest	0	0
Current portion of deferred revenue	119	118
Due to affiliates	37,990	34,401
Other	115	62
Total Current Liabilities	38,607	34,973
Long-Term Debt, less current portion	15	16
Deferred Revenue, less current portion	680	617
Other Liabilities	133	125
Stockholders' Equity (Deficit)	(31,058)	(28,065)
Total Liabilities and Stockholders’ Equity	8,377	7,666
Other Non-Guarantor Subsidiaries
Current Assets:
Cash and cash equivalents	109	261	270		335
Restricted cash and securities	7	6
Receivables, less allowances for doubtful accounts	710	703
Due from affiliates	2,816	0
Other	55	89
Total Current Assets	3,697	1,059
Property, Plant and Equipment, net	6,455	6,708
Restricted Cash and Securities	1	1
Goodwill and Other Intangibles Assets, net	8,513	8,730
Investment in Subsidiaries	0	0
Deferred Tax Assets	556	300
Other Assets, net	39	17
Total Assets	19,261	16,815
Liabilities:
Accounts payable	433	449
Current portion of long-term debt	13	13
Accrued payroll and employee benefits	32	99
Accrued interest	7	4
Current portion of deferred revenue	148	169
Due to affiliates	0	1,391
Other	64	95
Total Current Liabilities	697	2,220
Long-Term Debt, less current portion	169	175
Deferred Revenue, less current portion	297	304
Other Liabilities	484	608
Stockholders' Equity (Deficit)	17,614	13,508
Total Liabilities and Stockholders’ Equity	19,261	16,815
Eliminations
Current Assets:
Cash and cash equivalents	0	0	$ 0		$ 0
Restricted cash and securities	0	0
Receivables, less allowances for doubtful accounts	0	0
Due from affiliates	(37,990)	(35,792)
Other	0	0
Total Current Assets	(37,990)	(35,792)
Property, Plant and Equipment, net	0	0
Restricted Cash and Securities	0	0
Goodwill and Other Intangibles Assets, net	0	0
Investment in Subsidiaries	(38,220)	(35,192)
Deferred Tax Assets	0	0
Other Assets, net	0	0
Total Assets	(76,210)	(70,984)
Liabilities:
Accounts payable	0	0
Current portion of long-term debt	0	0
Accrued payroll and employee benefits	0	0
Accrued interest	0	0
Current portion of deferred revenue	0	0
Due to affiliates	(37,990)	(35,792)
Other	0	0
Total Current Liabilities	(37,990)	(35,792)
Long-Term Debt, less current portion	0	0
Deferred Revenue, less current portion	0	0
Other Liabilities	0	0
Stockholders' Equity (Deficit)	(38,220)	(35,192)
Total Liabilities and Stockholders’ Equity	$ (76,210)	$ (70,984)

Condensed Consolidating Finan81

Condensed Consolidating Financial Information - Statements of Cash Flows (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Consolidating Financial Information
Net Cash Provided by (Used in) Operating Activities		$ 1,855	$ 1,161	$ 713
Cash Flows from Investing Activities:
Capital expenditures		(1,229)	(910)	(760)
Cash related to deconsolidated Venezuela operations	$ (83)	(83)	0	0
Increase (Decrease) in Restricted Cash and Investments		(22)	(10)	13
Proceeds from sale of property, plant and equipment and other assets		4	3	0
Payments to Acquire Businesses, Net of Cash Acquired		0	(167)	0
Other		(14)	(2)	2
Net Cash Used in Investing Activities		(1,344)	(1,086)	(745)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs		4,832	589	1,502
Payments on and repurchases of long-term debt, including current portions and refinancing costs		(5,051)	(671)	(1,796)
Increase (decrease) due from affiliates, net		0	0	0
Net Cash Provided by (Used in) Financing Activities		(219)	(82)	(294)
Effect of Exchange Rates on Cash and Cash Equivalents		(18)	(44)	(22)
Net Change in Cash and Cash Equivalents		274	(51)	(348)
Cash and Cash Equivalents at Beginning of Year		580	631	979
Cash and Cash Equivalents at End of Year		854	580	631
Level 3 Communications, Inc.
Condensed Consolidating Financial Information
Net Cash Provided by (Used in) Operating Activities		(40)	(178)	(169)
Cash Flows from Investing Activities:
Capital expenditures		0	0	0
Cash related to deconsolidated Venezuela operations		0
Increase (Decrease) in Restricted Cash and Investments		(25)	0	9
Proceeds from sale of property, plant and equipment and other assets		0	0
Payments to Acquire Businesses, Net of Cash Acquired			(474)
Other		0	0	0
Net Cash Used in Investing Activities		(25)	(474)	9
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs		0	590	0
Payments on and repurchases of long-term debt, including current portions and refinancing costs		(313)	(647)	(173)
Increase (decrease) due from affiliates, net		383	708	88
Net Cash Provided by (Used in) Financing Activities		70	651	(85)
Effect of Exchange Rates on Cash and Cash Equivalents		0	0	0
Net Change in Cash and Cash Equivalents		5	(1)	(245)
Cash and Cash Equivalents at Beginning of Year		7	8
Cash and Cash Equivalents at End of Year		12	7	8
Level 3 Financing, Inc.
Condensed Consolidating Financial Information
Net Cash Provided by (Used in) Operating Activities		(617)	(458)	(557)
Cash Flows from Investing Activities:
Capital expenditures		0	0	0
Cash related to deconsolidated Venezuela operations		0
Increase (Decrease) in Restricted Cash and Investments		0	0	0
Proceeds from sale of property, plant and equipment and other assets		0	0
Payments to Acquire Businesses, Net of Cash Acquired			0
Other		0	0	0
Net Cash Used in Investing Activities		0	0	0
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs		4,832	0	1,502
Payments on and repurchases of long-term debt, including current portions and refinancing costs		(4,725)	0	(1,586)
Increase (decrease) due from affiliates, net		511	457	642
Net Cash Provided by (Used in) Financing Activities		618	457	558
Effect of Exchange Rates on Cash and Cash Equivalents		0	0	0
Net Change in Cash and Cash Equivalents		1	(1)	1
Cash and Cash Equivalents at Beginning of Year		5	6
Cash and Cash Equivalents at End of Year		6	5	6
Level 3 Communications, LLC
Condensed Consolidating Financial Information
Net Cash Provided by (Used in) Operating Activities		193	625	710
Cash Flows from Investing Activities:
Capital expenditures		(453)	(362)	(312)
Cash related to deconsolidated Venezuela operations		0
Increase (Decrease) in Restricted Cash and Investments		3	2	(1)
Proceeds from sale of property, plant and equipment and other assets		0	0
Payments to Acquire Businesses, Net of Cash Acquired			0
Other		(14)	0	1
Net Cash Used in Investing Activities		(464)	(360)	(312)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs		0	0	0
Payments on and repurchases of long-term debt, including current portions and refinancing costs		(2)	0	(4)
Increase (decrease) due from affiliates, net		693	(305)	(433)
Net Cash Provided by (Used in) Financing Activities		691	(305)	(437)
Effect of Exchange Rates on Cash and Cash Equivalents		0	0	0
Net Change in Cash and Cash Equivalents		420	(40)	(39)
Cash and Cash Equivalents at Beginning of Year		307	347
Cash and Cash Equivalents at End of Year		727	307	347
Other Non-Guarantor Subsidiaries
Condensed Consolidating Financial Information
Net Cash Provided by (Used in) Operating Activities		2,319	1,172	729
Cash Flows from Investing Activities:
Capital expenditures		(776)	(548)	(448)
Cash related to deconsolidated Venezuela operations		(83)
Increase (Decrease) in Restricted Cash and Investments		0	(12)	5
Proceeds from sale of property, plant and equipment and other assets		4	3
Payments to Acquire Businesses, Net of Cash Acquired			307
Other		0	(2)	1
Net Cash Used in Investing Activities		(855)	(252)	(442)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs		0	(1)	0
Payments on and repurchases of long-term debt, including current portions and refinancing costs		(11)	(24)	(33)
Increase (decrease) due from affiliates, net		(1,587)	(860)	(297)
Net Cash Provided by (Used in) Financing Activities		(1,598)	(885)	(330)
Effect of Exchange Rates on Cash and Cash Equivalents		(18)	(44)	(22)
Net Change in Cash and Cash Equivalents		(152)	(9)	(65)
Cash and Cash Equivalents at Beginning of Year		261	270
Cash and Cash Equivalents at End of Year		109	261	270
Eliminations
Condensed Consolidating Financial Information
Net Cash Provided by (Used in) Operating Activities		0	0	0
Cash Flows from Investing Activities:
Capital expenditures		0	0	0
Cash related to deconsolidated Venezuela operations		0
Increase (Decrease) in Restricted Cash and Investments		0	0	0
Proceeds from sale of property, plant and equipment and other assets		0	0
Payments to Acquire Businesses, Net of Cash Acquired			0
Other		0	0	0
Net Cash Used in Investing Activities		0	0	0
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs		0	0	0
Payments on and repurchases of long-term debt, including current portions and refinancing costs		0	0	0
Increase (decrease) due from affiliates, net		0	0	0
Net Cash Provided by (Used in) Financing Activities		0	0	0
Effect of Exchange Rates on Cash and Cash Equivalents		0	0	0
Net Change in Cash and Cash Equivalents		0	0	0
Cash and Cash Equivalents at Beginning of Year		0	0
Cash and Cash Equivalents at End of Year		$ 0	$ 0	$ 0

Unaudited Quarterly Financial82

Unaudited Quarterly Financial Data (Details) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015USD ($)$ / shares	Sep. 30, 2015USD ($)$ / shares	Jun. 30, 2015USD ($)$ / shares	Mar. 31, 2015USD ($)$ / shares	Dec. 31, 2014USD ($)$ / shares	Sep. 30, 2014USD ($)$ / shares	Jun. 30, 2014USD ($)$ / shares	Mar. 31, 2014USD ($)$ / shares	Dec. 31, 2015USD ($)$ / shares	Dec. 31, 2014USD ($)$ / shares	Dec. 31, 2013USD ($)$ / shares	Nov. 13, 2015USD ($)	Oct. 31, 2014USD ($)	Aug. 12, 2014USD ($)	Jul. 31, 2012USD ($)	Jan. 13, 2012USD ($)	Dec. 31, 2011	Jun. 09, 2011USD ($)	Mar. 04, 2011USD ($)
Selected Quarterly Financial Information [Abstract]
Revenue	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 1,914	$ 1,629	$ 1,625	$ 1,609	$ 8,229	$ 6,777	$ 6,313
Network Access Costs	708	706	696	723	695	607	613	614	2,833	2,529	2,471
Network Related Expenses	344	369	363	356	345	307	302	292	1,432	1,246	1,214
Operating Income (Loss)	338	327	350	316	231	262	256	264	1,331	1,013	666
Interest Income	0	0	0	1	0	1	0	0	1	1	0
Interest Expense	(152)	(145)	(165)	(180)	(195)	(159)	(149)	(151)	(642)	(654)	(649)
Net Income (Loss)	$ 3,323	$ 1	$ (13)	$ 122	$ 66	$ 85	$ 51	$ 112	$ 3,433	$ 314	$ (109)
Net Income (Loss) Per Share -Basic | $ / shares	$ 9.33	$ 0	$ (0.04)	$ 0.35	$ 0.22	$ 0.36	$ 0.21	$ 0.48	$ 9.71	$ 1.23	$ (0.49)
Net Income (Loss) Per Share - Diluted | $ / shares	$ 9.24	$ 0	$ (0.04)	$ 0.35	$ 0.21	$ 0.35	$ 0.21	$ 0.47	$ 9.58	$ 1.21	$ (0.49)
Selling, General and Administrative Expenses	$ 369	$ 364	$ 364	$ 370	$ 393	$ 266	$ 267	$ 255	$ 1,467	$ 1,181	$ 1,162
Total Costs and Expenses	1,715	1,735	1,711	1,737	1,683	1,367	1,369	1,345	6,898	5,764	5,647
Depreciation expense									939	713	727
Depreciation and Amortization	294	296	288	288	250	187	187	184	1,166	808	800
Impairment of Intangible Assets (Excluding Goodwill)									17
Loss on modification and extinguishment of debt	(55)	0	(163)	0	(53)	0	0	0	(218)	(53)	(84)
Venezuela deconsolidation charge	0	(171)	0	0	0	0	0	0	(171)	0	0
Business Combination, Integration Related Costs					70				113
Other, net	3	6	(17)	(10)	(20)	(11)	(44)	6	(18)	(69)	(4)
Total Other Expense	(204)	(310)	(345)	(189)	(268)	(169)	(193)	(145)	(1,048)	(775)	(737)
Income (Loss) Before Income Taxes	134	17	5	127	(37)	93	63	119	283	238	(71)
Income Tax Expense (Benefit)	(3,189)	$ 16	18	$ 5	(103)	$ 8	12	$ 7	(3,150)	(76)	38
Recognized Income Tax Benefit	3,300				100
Foreign Currency Transaction Gain (Loss), before Tax							$ 34
Foreign Currency Exchange Rate, Translation		13.5					6.3
Foreign Currency Exchange Rate, Remeasurement							10.6
Property, Plant and Equipment, Gross	20,243				19,489				20,243	19,489
Long-term Debt, Gross	11,025				11,366				11,025	11,366
Asset Retirement Obligation, Revision of Estimate									$ 5	7
Senior Notes 5point 375Percent Due 2024 [Member]
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt	$ (55)
Senior Notes 8 Point 625 Percent Due 2020 [Member]
Selected Quarterly Financial Information [Abstract]
Debt instrument, stated interest rate (as a percent)	8.625%								8.625%
Long-term Debt, Gross	$ 0				900				$ 0	900
Senior Notes due 2019 (9.375%)
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt			(36)						$ (36)
Debt instrument, stated interest rate (as a percent)	9.375%								9.375%
Long-term Debt, Gross	$ 0				500				$ 0	500
Senior Notes due 2019 (8.125%)
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt			(82)
Debt instrument, stated interest rate (as a percent)	8.125%								8.125%
Long-term Debt, Gross	$ 0				1,200				$ 0	1,200
Senior Notes due 2019 (8.875%)
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt			(18)
Debt instrument, stated interest rate (as a percent)	8.875%								8.875%
Long-term Debt, Gross	$ 0				$ 300				$ 0	$ 300
Tranche B 2022 Term Loans [Member]
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt			$ 27
Debt instrument, stated interest rate (as a percent)					4.50%					4.50%
Long-term Debt, Gross	$ 0				$ 2,000				$ 0	$ 2,000
Tranche B-II Term Loans and Senior Notes [Member]
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt					53
Senior Notes 11 Point 875 Percent Due 2019 [Member]
Selected Quarterly Financial Information [Abstract]
Debt instrument, stated interest rate (as a percent)	11.875%								11.875%
TrancheB2022TermLoanTotal [Member]
Selected Quarterly Financial Information [Abstract]
Long-term Debt, Gross	$ 2,000								$ 2,000
Senior Notes 5.375percent Due 2022 [Member]
Selected Quarterly Financial Information [Abstract]
Debt Instrument, Face Amount	$ 1,000								$ 1,000					$ 1,000
Debt instrument, stated interest rate (as a percent)	5.375%								5.375%
Floating Rate Senior Notes due 2015 [Member]
Selected Quarterly Financial Information [Abstract]
Debt instrument, stated interest rate (as a percent)	3.846%								3.846%								3.826%
Level 3 Financing [Member] | Senior Notes 5point 375Percent Due 2024 [Member]
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt									$ (55)
Debt Instrument, Face Amount												$ 900
Debt instrument, stated interest rate (as a percent)	5.375%								5.375%
Level 3 Financing [Member] | Senior Notes 8 Point 625 Percent Due 2020 [Member]
Selected Quarterly Financial Information [Abstract]
Debt Instrument, Face Amount																$ 900
Debt instrument, stated interest rate (as a percent)	8.625%								8.625%
Level 3 Financing [Member] | Senior Notes due 2019 (9.375%)
Selected Quarterly Financial Information [Abstract]
Debt Instrument, Face Amount																			$ 500
Debt instrument, stated interest rate (as a percent)	9.375%								9.375%
Level 3 Financing [Member] | Senior Notes due 2019 (8.125%)
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt									$ (82)
Debt Instrument, Face Amount																		$ 1,200
Debt instrument, stated interest rate (as a percent)	8.125%								8.125%
Level 3 Financing [Member] | Senior Notes due 2019 (8.875%)
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt									$ (18)
Debt Instrument, Face Amount															$ 300
Level 3 Financing [Member] | Tranche B 2022 Term Loans [Member]
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt									$ 27
Debt Instrument, Face Amount													$ 2,000
Level 3 Financing [Member] | Senior Notes 5.375percent Due 2022 [Member]
Selected Quarterly Financial Information [Abstract]
Debt instrument, stated interest rate (as a percent)	5.375%								5.375%
Level 3 Escrow II, Inc. [Member] | Senior Notes 5.375percent Due 2022 [Member]
Selected Quarterly Financial Information [Abstract]
Debt Instrument, Face Amount														$ 1,000
Guarantor Subsidiaries [Member]
Selected Quarterly Financial Information [Abstract]
Revenue									$ 0	0	0
Network Access Costs									0	0	0
Network Related Expenses									0	0	0
Operating Income (Loss)									0	(2)	(1)
Interest Income									0	0	0
Interest Expense									(574)	(492)	(497)
Net Income (Loss)									2,162	(710)
Selling, General and Administrative Expenses									0	2	1
Total Costs and Expenses									0	2	1
Depreciation and Amortization									0	0	0
Total Other Expense									(483)	(712)	(1,040)
Income (Loss) Before Income Taxes									(483)	(714)	(1,041)
Income Tax Expense (Benefit)									(2,645)	(4)	(2)
Guarantor Subsidiaries [Member] | TrancheB2022TermLoanTotal [Member]
Selected Quarterly Financial Information [Abstract]
Long-term Debt, Gross	$ 2,000								2,000
Level 3 Communications, Inc.
Selected Quarterly Financial Information [Abstract]
Revenue									0	0	0
Network Access Costs									0	0	0
Network Related Expenses									0	0	0
Operating Income (Loss)									(4)	(21)	(3)
Interest Income									0	0	0
Interest Expense									(51)	(143)	(151)
Net Income (Loss)									3,433	314
Selling, General and Administrative Expenses									4	21	3
Total Costs and Expenses									4	21	3
Depreciation and Amortization									0	0	0
Total Other Expense									3,403	321	(99)
Income (Loss) Before Income Taxes									3,399	300	(102)
Income Tax Expense (Benefit)									$ (34)	$ (14)	$ 7
Level 3 Communications, Inc. | Senior Notes due 2019 (8.875%)
Selected Quarterly Financial Information [Abstract]
Debt instrument, stated interest rate (as a percent)	8.875%								8.875%
Level 3 Communications, Inc. | Senior Notes 11 Point 875 Percent Due 2019 [Member]
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt					$ (53)
Debt instrument, stated interest rate (as a percent)	11.875%								11.875%