Level 3 Parent (LVLT) 10-K 24 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Feb. 22, 2017	Jun. 30, 2016
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, 2016
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			$ 15,008
Entity Common Stock, Shares Outstanding		360,678,324
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue	$ 8,172	$ 8,229	$ 6,777
Costs and Expenses:
Network access costs	2,725	2,833	2,529
Network related expenses	1,346	1,432	1,246
Depreciation and amortization	1,250	1,166	808
Selling, general and administrative expenses	1,407	1,467	1,181
Total costs and expenses	6,728	6,898	5,764
Operating Income	1,444	1,331	1,013
Other Income (Expense):
Interest income	4	1	1
Interest expense	(546)	(642)	(654)
Loss on modification and extinguishment of debt	(40)	(218)	(53)
Venezuela deconsolidation charge	0	(171)	0
Other, net	(20)	(18)	(69)
Total other expense	(602)	(1,048)	(775)
Income (Loss) Before Income Taxes	842	283	238
Income Tax Benefit (Expense)	(165)	3,150	76
Net Income	$ 677	$ 3,433	$ 314
Net Income (Loss) Per Share -Basic	$ 1.89	$ 9.71	$ 1.23
Shares Used to Compute Basic Net Income (Loss)per Share (in thousands)	358,559	353,385	254,428
Net Income (Loss) Per Share - Diluted	$ 1.87	$ 9.58	$ 1.21
Shares Used to Compute Diluted Net Income (Loss)per Share (in thousands)	361,472	358,593	258,483

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Income	$ 677	$ 3,433	$ 314
Foreign currency translation adjustments, net of tax effect of $39, $13, and $0	(80)	(162)	(178)
Defined benefit pension plan adjustments, net of tax effect of $4, ($2), and $0	6	(8)	5
Other Comprehensive Loss, net of Tax	(86)	(154)	(183)
Comprehensive Income	$ 591	$ 3,279	$ 131

Comprehensive Income (Loss) Par

Comprehensive Income (Loss) Parenthetical (Parentheticals) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Tax	$ 39	$ 13	$ 0
Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI, Pension and Other Postretirement Benefit Plans, Tax	$ 4	$ (2)	$ 0

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Assets
Cash and cash equivalents	$ 1,819	$ 854
Restricted cash and securities	7	8
Receivables, less allowances for doubtful accounts of $29 and $32, respectively	712	757
Other	115	111
Total Current Assets	2,653	1,730
Property, Plant and Equipment, net of accumulated depreciation of $11,249 and $10,365, respectively	10,139	9,878
Restricted Cash and Securities	31	42
Goodwill	7,729	7,749
Other Intangibles, net	915	1,127
Deferred Tax Assets	3,370	3,441
Other Assets, net	51	50
Total Assets	24,888	24,017
Liabilities:
Accounts payable	706	629
Current portion of long-term debt	7	15
Accrued payroll and employee benefits	195	218
Accrued interest	129	108
Current portion of deferred revenue	266	267
Other	168	179
Total Current Liabilities	1,471	1,416
Long-Term Debt, less current portion	10,877	10,866
Deferred Revenue, less current portion	1,001	977
Other Liabilities	622	632
Total Liabilities	13,971	13,891
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; 360,021,098 shares issued and outstanding at December 31, 2016 and 356,374,473 shares issued and outstanding at December 31, 2015	4	4
Additional paid-in capital	19,800	19,642
Accumulated other comprehensive loss	(387)	(301)
Accumulated deficit	(8,500)	(9,219)
Total Stockholders’ Equity	10,917	10,126
Total Liabilities and Stockholders’ Equity	$ 24,888	$ 24,017

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals (Parentheticals) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts	$ 29	$ 32
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 11,249	$ 10,365
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	360,021,098	356,374,473
Common stock, shares outstanding	360,021,098	356,374,473

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Cash Flows from Operating Activities:
Net income	$ 677	$ 3,433	$ 314
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,250	1,166	808
Loss on impairment	0	0	18
Non-cash compensation expense attributable to stock awards	156	141	73
Loss on modification and extinguishment of debt	40	218	53
Venezuela deconsolidation charge	0	171	0
Accretion of debt discount and amortization of debt issuance costs	21	24	36
Accrued interest on long-term debt, net	21	(57)	12
Non-cash tax adjustments	0	0	(7)
Deferred income taxes	123	(3,202)	(116)
(Gain) loss on sale of property, plant, and equipment and other assets	(2)	1	(3)
Other, net	(10)	35	(8)
Changes in working capital items:
Receivables	31	(87)	9
Other current assets	(36)	(11)	2
Payables	83	4	(77)
Deferred revenue	18	88	6
Other current liabilities	(29)	(69)	41
Net Cash Provided by Operating Activities	2,343	1,855	1,161
Cash Flows from Investing Activities:
Capital expenditures	(1,334)	(1,229)	(910)
Cash related to deconsolidated Venezuela operations	0	(83)	0
Change in restricted cash and securities, net	12	(22)	(10)
Proceeds from sale of property, plant and equipment and other assets	3	4	3
Investment in tw telecom, net of cash acquired	0	0	(167)
Other	0	(14)	(2)
Net Cash Used in Investing Activities	(1,319)	(1,344)	(1,086)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	764	4,832	589
Payments on and repurchases of long-term debt and capital leases	(820)	(5,051)	(671)
Net Cash Used in Financing Activities	(56)	(219)	(82)
Effect of Exchange Rates on Cash and Cash Equivalents	(3)	(18)	(44)
Net Change in Cash and Cash Equivalents	965	274	(51)
Cash and Cash Equivalents at Beginning of Year	854	580	631
Cash and Cash Equivalents at End of Year	1,819	854	580
Supplemental Disclosure of Cash Flow Information:
Cash interest paid	508	668	598
Income taxes paid, net of refunds	35	50	44
Non-cash Investing and Financing Activities:
Capital lease obligations incurred	1	6	2
Long-term debt conversion into equity	0	333	142
Accrued interest conversion into equity	0	10	2
Long-term debt issued and proceeds placed in escrow	0	0	3,000
Escrowed securities used in the acquisition of tw telecom	$ 0	$ 0	$ 3,014

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, 2013	$ 1,411	$ 2	$ 14,339	$ 36	$ (12,966)
Beginning 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	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
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	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
Common Stock
Common stock issued under employee stock benefit plans and other	$ 37	$ 0	37	0	0
Common stock issued under employee stock benefit plans and other (in shares)		3,646,625
Stock-based compensation expense	121	$ 0	121	0	0
Net Income	677	0	0	0	677
Adoption of ASU 2016-09, Improvements to Employee Share-Based Payment Accounting	42				42
Other Comprehensive Income (Loss)	(86)	0	0	(86)	0
Ending balance at Dec. 31, 2016	$ 10,917	$ 4	$ 19,800	$ (387)	$ (8,500)
Ending balance (in shares) at Dec. 31, 2016	360,021,098	360,021,098

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
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 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 our services) of a broad range of integrated communications services. We created our communications network by constructing our own assets and through a combination of purchasing other companies and purchasing or leasing facilities from others. Our network is an international, facilities-based communications network. We designed our 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 , we completed the acquisition of tw telecom inc. (“tw telecom”) and tw telecom became our indirect, wholly owned subsidiary through a tax-free, stock and cash reorganization. See Note 3 - Events Associated with the Acquisition of tw telecom inc. On October 31, 2016, we entered into an agreement and plan of merger (the "Merger Agreement") with CenturyLink, Inc., a Louisiana corporation ("CenturyLink"), Wildcat Merger Sub 1 LLC, a Delaware limited liability company and an indirect wholly owned subsidiary of CenturyLink ("Merger Sub 1"), and WWG Merger Sub LLC, a Delaware limited liability company and an indirect wholly owned subsidiary of CenturyLink ("Merger Sub 2"), pursuant to which, subject to the satisfaction or waiver of the conditions set forth in the Merger Agreement, we will be acquired by CenturyLink in a cash and stock transaction, including the assumption of our debt (the "CenturyLink Merger"). See Note 2 - CenturyLink Merger . Principles of Consolidation and Basis of Presentation The consolidated financial statements include our and our subsidiaries' accounts in which we have 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 our consolidation policy, we consider our controlled subsidiaries, investments in businesses in which we are not the primary beneficiary or do not have effective control but have the ability to significantly influence operating and financial policies, and variable interests resulting from economic arrangements that give us rights to economic risks or rewards of a legal entity. We do not have variable interests in a variable interest entity where we are required to consolidate the entity as the primary beneficiary. Prior to October 1, 2015, we included the results of our wholly owned Venezuelan subsidiary in our Consolidated Financial Statements using the consolidation method of accounting. Our Venezuelan subsidiary was in the Latin America segment and had total revenue of $ 72 million for the nine months ended September 30, 2015. For more information on our segments and non-GAAP measures see Note 16 - Segment Information. 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 our Venezuelan operations’ ability to pay dividends 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 our Venezuelan operations and access the resulting liquidity provided by those earnings in U.S. dollars. We expect that this condition will continue for the foreseeable future. Additionally, government regulations affecting our ability to manage our 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 our ability to make key operational decisions for our Venezuelan operations. The lack of exchangeability between the Venezuelan bolivar and the U.S. dollar and the degradation in our ability to control key operational decisions resulting in a lack of control over our Venezuelan subsidiary for U.S. accounting purposes, we concluded it no longer met the accounting criteria for consolidation and deconsolidated our Venezuelan subsidiary on September 30, 2015, and began accounting for our variable interest investment in our Venezuelan operations using the cost method of accounting. As a result of deconsolidating our Venezuelan subsidiary, we recorded a one-time charge of $171 million in the third quarter of 2015, which had no accompanying tax benefit. Our financial results no longer include the operating results of our Venezuelan operations. The factors that led to the deconsolidation of our Venezuelan subsidiary at the end of the third quarter of 2015 continued to exist through the end of 2016. Any dividends from our Venezuelan subsidiary are recorded as other income upon receipt of the cash in U.S. dollars. Prior period results have not been adjusted to reflect the deconsolidation of our 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 our 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 2016, 2015 and 2014 . 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 in accordance with accounting guidance for foreign currency translation. We consider the majority of our investments in our foreign subsidiaries to be long-term in nature. Our non-United States exchange transaction gains (losses), including where transactions with our 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 Income. 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 adoption of Accounting Standards Update ("ASU") 2015-03, Simplifying the Presentation of Debt Issuance Costs . As of December 31, 2015, approximately $ 19 million of current debt issuance costs have been reclassified from other current assets to long-term debt, less current portion and approximately $109 million of non-current debt issuance costs have been reclassified from other non-current assets to long-term debt, less current portion. 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 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, we may receive upfront payments for services to be delivered for a period of up to 25 years. In these situations, we defer the revenue and amortize 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 we 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 us to settle contractually committed purchase amounts that the customer no longer expects to meet or when a customer and we renegotiate a contract under which we are no longer obligated to provide services for consideration previously received and for which revenue recognition has been deferred. We are obligated under dark fiber IRUs and other capacity agreements to maintain our 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. We recognize this revenue monthly as services are provided. Our customer contracts require us to meet certain service level commitments. If we do not meet the required service levels, we 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 our 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. We recognize the network access costs as they are incurred in accordance with contractual requirements. We dispute incorrect billings from our 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. We establish appropriate network access costs reserves for disputed supplier billings based on an analysis of our historical experience in resolving disputes with our 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 our network, such as facility rent, utilities, maintenance and other costs, each related to the operation of our 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 our 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. We record Universal Service Fund ("USF") contributions where we are the primary obligor for the taxes assessed in each jurisdiction where we do business on a gross basis in our Consolidated Statements of Income, but generally record gross receipts taxes and certain state regulatory fees billed to our customers on a net basis in our Consolidated Statements of Income. Total revenue and network access costs on the Consolidated Statements of Income include USF contributions totaling $357 million , $323 million and $234 million for the years ended December 31, 2016, 2015 and 2014 , respectively. Stock-Based Compensation We recognize 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. We estimate forfeiture rates based on our historical experience for the type of award, adjusted for expected activities as necessary. Income Taxes We recognize deferred tax assets and liabilities for our 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. We record 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 We classify 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 government 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, 2016 and 2015 , 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 our outstanding letters of credit and certain performance and operating obligations. 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, 2016 and 2015 . Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and can bear interest. We establish an allowance for doubtful accounts for accounts receivable amounts that may not be collectible. We determine the allowance for doubtful accounts based on the aging of our accounts receivable balances, the credit quality of our customers and an analysis of our 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. We recognized bad debt expense, net of recoveries, of approximately $18 million in 2016 , $23 million in 2015 and $ 22 million in 2014 . Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for our 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 We perform internal reviews to evaluate the depreciable lives of our 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. Our internal reviews take into account input from our global engineering and network services personnel, actual usage, the physical condition of our property, plant, and equipment, industry data, and other relevant factors. In connection with our periodic review of the estimated useful lives of property, plant and equipment, we may determine that the period we expect to use certain assets is different than the remaining previously estimated useful lives. Leasehold improvements are depreciated over the shorter of their estimated useful lives or lease terms that are reasonably assured. We capitalize costs directly associated with expansions and improvements of our communications network and customer installations, including employee-related costs, and generally capitalize costs associated with network construction and provisioning of services. We amortize such costs over an estimated useful life of 3 to 5 years. In addition, we continue to develop business support systems required for our business. The external direct costs of software, materials and services, and payroll and payroll-related expenses for employees directly associated with business support system development projects are capitalized. The total development costs 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 $271 million , $ 244 million and $ 187 million for the years ended December 31, 2016, 2015 and 2014 , respectively. Asset Retirement Obligations We recognize 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, we record 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 Indefinite-Lived Intangible Assets Accounting guidance prohibits the amortization of goodwill and intangible assets with indefinite useful lives. We review goodwill and 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. Our 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, we are not required to complete the two step goodwill impairment evaluation. At the time of each impairment assessment date in 2016, 2015, and 2014, our reporting units consisted of three regional operating units in: North America; Europe, the Middle East and Africa ("EMEA"); and Latin America. We conducted our annual goodwill impairment analysis as of October 1, and concluded that our goodwill was not impaired in 2016 and 2014. As a result of the deconsolidation of our Venezuelan subsidiary, we completed an assessment of the Latin American and our other reporting units' goodwill as of September 30, 2015 and concluded there was no impairment in 2015. Our 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 indefinite-lived intangible assets impairment evaluation. Long-Lived Assets Including Finite-Lived Intangible Assets We amortize intangible assets with finite lives using the straight-line method over the estimated economic lives of the assets, ranging from 4 to 12 years . We evaluate long-lived assets, such as property, plant and equipment and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. We assess the recoverability of the assets based on the undiscounted future cash flows the asset groups are expected to generate and recognize 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. We conducted a long-lived asset impairment analysis in 2016, 2015 and 2014 and in each case concluded that our long-lived assets, including finite-lived intangible assets, were not impaired. Concentration of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash equivalents, accounts receivable, restricted cash and securities. We maintain our cash equivalents, restricted cash and securities with various financial institutions. These financial institutions are primarily located in the United States, Europe and Latin America and our policy is to limit exposure with any one institution. As part of our cash and risk management processes, we perform periodic evaluations of the relative credit standing of the financial institutions. We also have established guidelines relative to financial instrument credit ratings, diversification and maturities that seek to maintain safety and liquidity. Our 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 our business. Notwithstanding the devaluation of the Venezuelan bolivar, we have not experienced any material losses on financial instruments held at financial institutions. We provide 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 our customer base and their dispersion across many different industries and geographical regions. We perform ongoing credit evaluations of our customers' financial condition and generally require no collateral from our customers, although letters of credit and deposits are required in certain limited circumstances. We have, from time to time, entered into agreements with value-added resellers and other channel partners to reach consumer and enterprise markets for voice services. We have policies and procedures in place to evaluate the financial condition of these resellers prior to initiating service to the final customer. We maintain an allowance for doubtful accounts based upon the expected collectability of accounts receivable. Due to our credit evaluation and collection process, bad debt expenses have not been significant; however, we are not able to predict changes in the financial stability of our customers. Any material change in the financial status of any one or a particular group of customers may cause us to adjust our estimate of the recoverability of receivables and could have a material effect on our 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 our revenue. Our top ten customers accounted for approximately 16% , 16% and 17% of our revenue for the years ended December 31, 2016, 2015 and 2014 , respectively. Recently Adopted Accounting Pronouncements In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, Improvements to Employee Share-Based Payment Accounting , as part of its simplification initiative, which involves several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The amendments in this update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Early adoption is permitted, but all of the amendments must be adopted in the same period. We elected to early adopt ASU 2016-09 in the third quarter of 2016, which required adjustments to be reflected as of January 1, 2016, the beginning of the annual period that includes the interim period of adoption. Upon adoption, we recognized previously unrecognized excess tax benefits using the modified retrospective transition method, which resulted in a cumulative-effect adjustment of $ 42 million recorded to accumulated deficit as of January 1, 2016. This ASU amended the definition of assumed proceeds when applying the treasury stock method of computing earnings per share to exclude the amount of excess tax benefits that would be recognized in additional paid-in capital. This amendment increased the amount of Diluted Weighted-Average Shares Outstanding, as noted in the table below. The new presentation requirements for excess tax benefits to be shown on the statement of cash flows as an operating activity and presenting employee taxes paid where the employer withholds shares for tax-withholding purposes as a financing activity had no effect to any of the periods presented in our Consolidated Statements of Cash Flows as there had been no such activities in the Consolidated Statements of Cash Flow. We have elected to continue to estimate forfeitures expected to occur to determine the amount of compensation cost to be recognized in each period. Adoption of the new standard also resulted in the recognition of excess tax benefits as a reduction to income tax expense of $22 million, or $0.06 per basic share, for 2016. In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs , which required 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 was effective for us on January 1, 2016, and, upon adoption, debt issuance costs capitalized in other current assets and other assets in the consolidated balance sheet were reclassified and presented as a reduction to current and noncurrent long-term debt. As of December 31, 2015, debt issuance costs, net of accumulated amortization, recognized in the Consolidated Balance Sheets totaled $128 million, of which $ 19 million were recorded in other current assets. Recently Issued Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (ASC 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. We are evaluating the effect that ASU 2016-02 will have on our Consolidated Financial Statements and related disclosures, and expect the new guidance to significantly increase the reported assets and liabilities on our Consolidated Balance Sheets. In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update 2014-09, Revenue from Contracts with Customers, which amended the existing accounting standards for revenue recognition and requires an entity to recognize the amount of revenue it expects to be entitled to for the transfer of promised goods or services to customers. The ASU and subsequent amendments have been codified as ASC 606, Revenue from Contracts with Customers (“A

CenturyLink Merger

CenturyLink Merger	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
CenturyLink Merger	CenturyLink Merger On October 31, 2016 , we entered into an agreement and plan of merger with CenturyLink, Inc., a Louisiana corporation, Wildcat Merger Sub 1 LLC, a Delaware limited liability company and an indirect wholly owned subsidiary of CenturyLink, and WWG Merger Sub LLC, a Delaware limited liability company and an indirect wholly owned subsidiary of CenturyLink, pursuant to which, subject to the satisfaction or waiver of the conditions set forth in the Merger Agreement, we will be acquired by CenturyLink in a cash and stock transaction, including the assumption of our debt. Under the Merger Agreement, at the effective time of the merger of Merger Sub 1 with and into us (the "Initial Merger"), (i) each issued and outstanding share of our common stock, will be converted into 1.4286 shares (the "Stock Consideration") of CenturyLink's common stock par value $1.00 per share and (ii) the right to receive $26.50 in cash (the "Cash Consideration" and, together with the Stock Consideration, the "Merger Consideration"). In addition, the Merger Agreement provides that at the effective time of the CenturyLink Merger, each issued and outstanding restricted stock unit award granted prior to April 1, 2014 and each restricted stock unit award granted to a non-employee member of our Board of Directors will be exchanged for the Merger Consideration. Further, at the effective time of the CenturyLink Merger, each issued and outstanding restricted stock unit award granted on or after April 1, 2014, other than those granted to non-employee members of our Board of Directors, will be assumed and converted automatically into a restricted stock unit award of CenturyLink common stock that will be subject to the same service-based vesting conditions as applicable to such awards prior to the transaction (but not any performance-based vesting conditions, which will be deemed satisfied based on forecasted and adjusted results through the closing of the transaction (as determined by Compensation Committee of our Board of Directors)). The CenturyLink Merger is subject to the receipt of certain regulatory approvals, including expiration or termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act, review by the U.S. Federal Communications Commission, certain state regulatory approvals and other customary closing conditions. The transaction is also subject to the approval of CenturyLink shareholders and our stockholders. CenturyLink has entered into a voting agreement with STT Crossing Ltd. (a wholly owned subsidiary of ST Telemedia), holder of approximately 18 percent of our outstanding common stock, pursuant to which they have agreed to vote their Level 3 shares in favor of the transaction.

Events Associated with the Acqu

Events Associated with the Acquisition of tw telecom inc.	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Events Associated with the Acquisition of tw telecom inc.	Events Associated with the Acquisition of tw telecom inc. On October 31, 2014 , we completed our acquisition of tw telecom and tw telecom became our indirect, wholly owned subsidiary through a tax-free, stock and cash reorganization. As a result of the acquisition of tw telecom, (1) each issued and outstanding share of common stock of tw telecom was exchanged for 0.7 shares of our common stock and $10 in cash (together the "acquisition consideration"); (2) the outstanding stock options of tw telecom were canceled and the holders received the acquisition 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 acquisition consideration; and (4) each restricted stock unit of tw telecom was immediately vested and canceled and holders received the acquisition consideration. In connection with the closing of the acquisition, 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 acquisition 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 acquisition (see Note 10 - 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 10 - Long-Term Debt ) were used to finance the cash portion of the acquisition 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 acquisition. On October 30, 2014, we increased the number of authorized shares of common stock to 433,333,333 . As a result of the acquisition, we issued approximately 96.9 million shares of our common stock to former holders of tw telecom common shares, stock options, restricted stock awards and restricted stock units. In addition, we 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 our shares issued, our 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 we paid in this transaction is attributable to strategic benefits, as the transaction further solidified our 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 our global assets and capabilities. tw telecom's business model is directly aligned with our 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 acquisition. Our combined results of operations with tw telecom are included in our 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, we 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 our combined results with tw telecom as if the completion of the acquisition had occurred as of January 1, 2014 (dollars in millions, except per share data). Year Ended December 31, 2014 Total Revenue $ 8,123 Net Income $ 149 Net Income per Share - Basic $ 0.44 Net Income per Share - Diluted $ 0.44 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 our 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 us and tw telecom. The unaudited pro forma information is not intended to represent or be indicative of our actual results of operations that would have been reported had the acquisition been completed on January 1, 2014, nor is it representative of our future operating results. The pro forma information does not include any operating efficiencies or cost savings that we 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 our Consolidated Statements of Income. We incurred total acquisition related transaction and integration costs of approximately $81 million in 2014 and $32 million in 2015.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share	Earnings Per Share We compute basic earnings per share by dividing net income for the period by the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing the net income for the period by the weighted average number of shares of common stock outstanding during the period and including the dilutive effect of common stock that would be issued assuming conversion or exercise of outstanding convertible notes and stock-based compensation awards. The effect of approximately 3 million total restricted stock units ("RSUs") and performance restricted stock units ("PRSUs") outstanding at December 31, 2016, has been included in the computation of diluted earnings per share for the year ended December 31, 2016. Less than 1 million of PRSUs granted in 2016 were excluded from the computation of diluted earnings per share for the year ended December 31, 2016, as they were contingently issuable and no shares would have been issued if this period was the end of the contingency period. The effect of approximately 3 million and 4 million total outperform stock appreciation rights ("OSOs") and RSUs outstanding at December 31, 2015 and 2014, respectively have been included in the computation of diluted earnings per share for the year ended December 31, 2015 and 2014, respectively. PRSUs granted in 2015 were excluded from the computation of diluted earnings per share for the year ended December 31, 2015 and PRSUs granted in 2014 were excluded from the computation of diluted earnings per share for the year ended December 31, 2014, as they were contingently issuable and no shares would have been issued if these periods were the end of the contingency period. The effect of approximately 17 million shares issuable pursuant to the various series of convertible notes outstanding at December 31, 2014, have not been included in the computation of diluted earnings 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, 2016
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment The components of our property, plant and equipment as of December 31, 2016 and 2015 are as follows (dollars in millions): Cost Accumulated Depreciation Net December 31, 2016 Land $ 179 $ — $ 179 Land Improvements 77 (58 ) 19 Facility and Leasehold Improvements 2,679 (1,447 ) 1,232 Network Infrastructure 9,110 (3,899 ) 5,211 Operating Equipment 8,846 (5,626 ) 3,220 Furniture, Fixtures and Office Equipment 241 (196 ) 45 Other 26 (23 ) 3 Construction-in-Progress 230 — 230 $ 21,388 $ (11,249 ) $ 10,139 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 Depreciation expense was $1.039 billion in 2016 , $939 million in 2015 and $713 million in 2014 .

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	Asset Retirement Obligations Our asset retirement obligations consist of legal requirements to remove certain of our network infrastructure at the expiration of the underlying right-of-way ("ROW") term and restoration requirements for leased facilities. We recognize our estimate of the fair value of our 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, 2016 and 2015 (dollars in millions): 2016 2015 Asset retirement obligation at January 1 $ 90 $ 85 Accretion expense 10 9 Liabilities settled (9 ) (8 ) Revision in estimated cash flows — 5 Effect of foreign currency rate change (2 ) (1 ) Asset retirement obligation at December 31 $ 89 $ 90

Other Intangible Assets

Other Intangible Assets	12 Months Ended
	Dec. 31, 2016
Other Intangible Assets [Abstract]
Other Intangible Assets	Other Intangible Assets Other intangible assets as of December 31, 2016 and 2015 were as follows (dollars in millions): Gross Carrying Amount Accumulated Amortization Net December 31, 2016 Finite-Lived Intangible Assets: Customer Contracts and Relationships $ 1,973 $ (1,113 ) $ 860 Trademarks 55 (55 ) — Patents and Developed Technology 229 (189 ) 40 2,257 (1,357 ) 900 Indefinite-Lived Intangible Assets: Trade Name 15 — 15 $ 2,272 $ (1,357 ) $ 915 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 During the fourth quarter of 2016 and 2015 , we conducted our long-lived assets and indefinite-lived intangible assets impairment analysis and concluded that there was no impairment in 2016 and 2015 . Finite-lived intangible assets amortization expense was $211 million in 2016 , $227 million in 2015 and $95 million in 2014 . At December 31, 2016 , the weighted average remaining useful lives of our finite-lived intangible assets was 4.8 years in total; 4.9 years for customer contracts and relationships and 2.8 years for patents and developed technology. As of December 31, 2016 , estimated amortization expense for our finite-lived intangible assets over the next five years and thereafter is as follows (dollars in millions): 2017 $ 196 2018 193 2019 181 2020 166 2021 143 Thereafter 21 $ 900

Restructuring Charges

Restructuring Charges	12 Months Ended
	Dec. 31, 2016
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 us to initiate from time to time various workforce reductions resulting in involuntary employee terminations. We also have initiated workforce reductions resulting from the integration of previously acquired companies. During 2015 and 2014, as part of the tw telecom acquisition and to improve organizational effectiveness, we initiated workforce reductions. Restructuring charges totaled $24 million and $45 million in 2015 and 2014, respectively, of which $8 million and $11 million in 2015 and 2014, respectively, were recorded in Network Related Expenses and $16 million and $34 million in 2015 and 2014, respectively, were recorded in Selling, General and Administrative Expenses. Workforce reductions were not material in 2016. As of December 31, 2016 and 2015 , we had $3 million and $4 million , respectively, of employee termination liabilities. Facility Closings We also have accrued contract termination costs of $5 million and $11 million as of December 31, 2016 and 2015 , respectively, for facility lease costs that we continue to incur without economic benefit. Accrued contract termination costs are recorded in other liabilities (current and non-current) in the Consolidated Balance Sheets. We expect to pay the majority of these costs through 2020 . We did no t recognize any charge in 2016 , and recognized a charge of approximately $3 million and a charge of less than $1 million in 2015 and 2014 , respectively, as a result of facility lease costs associated with facility closing. We record charges for contract termination costs within Network Related Expenses and Selling, General and Administrative Expenses in the Consolidated Statements of Income.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist of cash and cash equivalents, restricted cash and securities, receivables, accounts payable, capital leases, other liabilities, and long-term debt (including the current portion). The carrying values of cash and cash equivalents, restricted cash and securities, receivables, accounts payable, capital leases and other liabilities approximated their fair values at December 31, 2016 and 2015 . 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, we consider the principal or most advantageous market in which we would transact and consider 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. We recognize 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, 2016 and 2015 . The table below presents the fair values for our long-term debt as well as the input levels used to determine these fair values as of December 31, 2016 and 2015 : 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 $ 4,566 $ 4,556 $ 4,671 $ 4,570 $ — $ — Senior Notes 6,135 6,126 6,283 6,298 — — Capital Leases and Other 183 199 — — 183 199 Total Long-term Debt, including the current portion: $ 10,884 $ 10,881 $ 10,954 $ 10,868 $ 183 $ 199 We do 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 $4.7 billion and $4.6 billion at December 31, 2016 and 2015 , 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 $6.3 billion at December 31, 2016 and 2015 , respectively, based on quoted prices. Each series of notes is actively traded. Capital Leases The fair value of our 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.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt The following table summarizes our long-term debt (amounts in millions): Date of December 31, 2016 December 31, 2015 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-II 2022 Term Loan (1)(4) May 2015 May 2022 Quarterly LIBOR +2.75% 2,000 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 7% Senior Notes due 2020 (2) Aug 2012 Jun 2020 Jun/Dec 7.000% — 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% 500 500 5.125% Senior Notes due 2023 (2) Apr 2015 May 2023 Mar/Sept 5.125% 700 700 5.375% Senior Notes due 2025 (2) Apr 2015 May 2025 Mar/Sept 5.375% 800 800 5.375% Senior Notes due 2024 (2) Nov 2015 Jan 2024 Jan/Jul 5.375% 900 900 5.25% Senior Notes due 2026 (2) Mar 2016 Mar 2026 Apr/Oct 5.250% 775 — Issued by Level 3 Communications, Inc. 5.75% Senior Notes due 2022 (3) Dec 2014 Dec 2022 Mar/Sept 5.750% 600 600 Capital Leases and Other Debt 183 199 Total Debt Obligations 11,009 11,025 Unamortized discounts (13 ) (16 ) Unamortized debt issuance costs (112 ) (128 ) Current Portion (7 ) (15 ) Total Long-Term Debt $ 10,877 $ 10,866 (1) The term loans are secured obligations and guaranteed by Level 3 Communications, Inc. and Level 3 Communications, LLC and certain other subsidiaries. (2) The notes are fully and unconditionally guaranteed on an unsubordinated unsecured basis by Level 3 Communications, Inc. and Level 3 Communications, LLC. (3) The notes were not guaranteed by any of Level 3 Communications, Inc.'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, 2016 and 2015 . The Tranche B-II 2022 Term Loan had an interest rate of 3.500% as of December 31, 2016 and 2015 . The Floating Rate Senior Notes due 2018 had an interest rate of 4.762% as of December 31, 2016 and 4.101% as of December 31, 2015 . The interest rate on the Tranche B-III 2019 Term Loan and the Tranche B 2020 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., our 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, we recognized a loss on the refinancing of approximately $27 million . Senior Notes We completed several offerings and refinancing of senior notes in 2016 and 2015. 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 101% of the principal amount or a “make-whole” amount, plus accrued interest. In addition, the 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, we issued a total of $600 million aggregate principal amount of our 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 . 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 . 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 our 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 . 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 . 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, we issued an aggregate of approximately 5 million shares of our 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 our 7% Convertible Senior Notes due 2015 to common equity. Upon conversion, we issued an aggregate of approximately 12 million shares of our common stock, representing the approximately 37 shares per $1,000 note into which the notes were then convertible. 5.25% Senior Notes due 2026 On March 22, 2016, Level 3 Financing issued $775 million in aggregate principal amount of its 5.25% Senior Notes due 2026 (the “ 5.25% Senior Notes due 2026”). The 5.25% Senior Notes due 2026 were not originally registered under the Securities Act of 1933, as amended. A registration statement with respect to these notes has been filed with the Securities and Exchange Commission, and became effective on February 23, 2017. On April 21, 2016, all of the outstanding principal amount of the 7% Senior Notes due 2020 was redeemed at a redemption price equal to 104.138% of the principal amount, along with accrued and unpaid interest to but excluding the redemption date. To fund the redemption of these notes, Level 3 Financing used the net proceeds, along with cash on hand, from the March 22, 2016 issuance of its 5.25% Senior Notes due 2026. We recognized a loss on modification and extinguishment of debt of approximately $40 million in Other Expense in the second quarter of 2016 as a result of the redemption of the 7% Senior Notes due 2020. Capital Leases As of December 31, 2016 , we had $183 million of capital leases. We lease 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 5.8% on average as of December 31, 2016 . Debt Issuance Costs For the years ended December 31, 2016 , 2015 and 2014 , we deferred debt issuance costs of $11 million , $50 million and $49 million , respectively, in connection with debt issuances, that are being amortized to interest expense over the respective terms of the debt. At December 31, 2016 and 2015 , there was $112 million and $128 million , respectively, of unamortized debt issuance costs. Covenant Compliance At December 31, 2016 and 2015 , we were 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 debt issuance costs) were as follows as of December 31, 2016 (dollars in millions): 2017 $ 7 2018 306 2019 822 2020 1,804 2021 650 Thereafter 7,420 $ 11,009

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss (Notes)	12 Months Ended
	Dec. 31, 2016
Accumulated Other Comprehensive Loss [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The accumulated balances for each classification of other comprehensive loss are as follows: (dollars in millions) Net Foreign Currency Translation Adjustment Net Defined Benefit Pension Plans Total Balance at January 1, 2014 $ 67 $ (31 ) $ 36 Other comprehensive 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 ) Other comprehensive loss before reclassifications (80 ) (7 ) (87 ) Amounts reclassified from accumulated other comprehensive loss — 1 1 Balance at December 31, 2016 $ (353 ) $ (34 ) $ (387 )

Employee Benefits and Stock-Bas

Employee Benefits and Stock-Based Compensation	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement and Compensation Related Costs, Share-based Payments Disclosure [Abstract]
Employee Benefits and Stock-Based Compensation	Employee Benefits and Stock-Based Compensation We record non-cash compensation expense for our performance restricted stock units, restricted stock units, 401(k) matching contributions and prior to October 1, 2016, outperform stock appreciation rights. The following table summarizes non-cash compensation expense and capitalized non-cash compensation for each of the three years ended December 31, 2016, 2015 and 2014 (dollars in millions): 2016 2015 2014 Outperform Stock Appreciation Rights $ 1 $ 6 $ 8 Restricted Stock Units 76 65 34 Performance Restricted Stock Units 43 35 14 401(k) Match Expense 37 36 23 Restricted Stock Unit Bonus Grant — — (5 ) 157 142 74 Capitalized Non-Cash Compensation (1 ) (1 ) (1 ) $ 156 $ 141 $ 73 We capitalize 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. We recognized non-cash compensation expense for employees that met the age and years of service requirements for accelerated vesting at retirement of $8 million , $14 million and $4 million in 2016, 2015 and 2014 , respectively. Outperform Stock Appreciation Rights OSOs were awarded through the end of 2013, and were outstanding through October 2016. Our OSO program was designed so that our stockholders would receive a market return on their investment before OSO holders receive any return on their OSOs. We believe that the OSO program directly aligned management's and stockholders' interests by basing stock option value on our ability to outperform the market in general, as measured by the Standard & Poor's ("S&P") 500® Index. Participants in the OSO program did not realize any value from awards unless our common stock price outperformed the S&P 500® Index during the life of the grant. When the stock price gain was greater than the corresponding gain on the S&P 500® Index, the value received for awards under the OSO plan was based on a formula involving a multiplier related to the level by which our common stock outperformed the S&P 500® Index. To the extent that Level 3's common stock outperformed the S&P 500® Index, the value of OSO units to a holder exceeded the value of non-qualified stock options. The initial strike price, as determined on the day prior to the OSO grant date, was adjusted over time (the "Adjusted Strike Price"), until the settlement date. The adjustment was 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 settlement. The value of the OSO increased for increasing levels of outperformance. OSO units had 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 was the Level 3 common stock price minus the Adjusted Strike Price on the date of settlement. Upon settlement of an OSO, we delivered 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 our discretion. The number of shares of Level 3 common stock delivered to the grantee was 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 did not require any cash outlay by the employee. OSO units had a three year life and settled 100% on the third anniversary of the date of the award. Recipients had no discretion on the timing to exercise OSO units, thus the expected life of all such OSO units was three years. 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, 2014 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 OSOs granted — $ — $ — $ — OSOs forfeited (6,875 ) $ 20.29 $ 26.69 $ 26.03 OSOs expired — $ — $ — $ — OSOs exercised (608,105 ) $ 20.29 $ 26.69 $ 22.73 Balance December 31, 2016 — 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 outperformed the S&P 500® Index as of December 31, 2015 and 2014, respectively. The total realized value of OSO units settled was $14 million , $13 million and $19 million for the years ended December 31, 2016, 2015 and 2014 , respectively. We issued 992,446 , 622,755 and 732,593 shares of Level 3 common stock upon the exercise of OSO units for the years ended December 31, 2016, 2015 and 2014 , respectively. The number of shares of Level 3 common stock issued upon settlement of an OSO unit varied based upon the relative performance of the Level 3 common stock price and the S&P 500® Index between the initial grant date and settlement date of the OSO. Restricted Stock 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, we began granting Performance Restricted Stock Units ("PRSUs"). PRSUs are designed to provide participants with a long-term stake in our success with both retention and performance components. Under these awards, a participant becomes vested in a number of PRSUs based on our 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 us 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 our 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 in February of the following year. The weighted-average grant-date fair value of restricted stock units awarded totaled $80 million , $106 million and $72 million for the years ended December 31, 2016, 2015 and 2014 , respectively. The fair value of these awards was calculated using the value of Level 3 common stock on the grant date and these awards are being amortized over the periods in which the restrictions lapse. As of December 31, 2016 , unamortized compensation cost related to restricted stock units was $77 million and the weighted average period over which this cost will be recognized is 2.45 years. The changes in restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2014 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 Stock and units granted 1,547,229 $ 51.45 Lapse of restrictions (1,342,027 ) $ 36.95 Stock and units forfeited (254,712 ) $ 47.45 Nonvested at December 31, 2016 3,704,423 $ 47.49 The changes in performance restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2014 — $ — Units granted 605,111 $ 39.30 Lapse of restrictions (1,750 ) $ 39.14 Units forfeited (35,480 ) $ 39.14 Nonvested at December 31, 2014 567,881 $ 39.31 Units granted 713,657 $ 53.82 Lapse of restrictions — $ — Units forfeited (53,073 ) $ 49.25 Nonvested at December 31, 2015 1,228,465 $ 47.31 Units granted 498,184 $ 52.84 Lapse of restrictions (297,940 ) $ 39.43 Units forfeited (97,298 ) $ 52.02 Nonvested at December 31, 2016 1,331,411 $ 50.80 The weighted-average grant-date fair value of performance restricted stock units awarded totaled $26 million , $38 million and $24 million for the years ended December 31, 2016, 2015 and 2014, respectively. The fair value of these awards was calculated using the value of Level 3 common stock on the grant date and these awards are being amortized over the periods in which the restrictions lapse. As of December 31, 2016, unamortized compensation cost related to PRSUs was $32 million and the weighted average period over which this cost will be recognized is 1.59 years. The total fair value of restricted stock units and PRSUs whose restrictions lapsed in the years ended December 31, 2016, 2015 and 2014 was $61 million , $38 million and $27 million , respectively. Defined Contribution Plans We sponsor 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. We offer our 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 2016 and $18,000 in 2015. We match 100% of employee contributions up to 4% of eligible earnings or applicable regulatory limits. Our matching contributions are made with Level 3 common stock based on the closing stock price on each pay date. Our 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 our matching contribution as soon as it is made, even if they are not fully vested, subject to insider trading rules and regulations. Our 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 our matching contributions, including future contributions. We made 401(k) Plan matching contributions of $37 million , $36 million and $23 million for the years ended December 31, 2016, 2015 and 2014 , respectively. Our matching contributions are recorded as non-cash compensation and included in network related expenses of $5 million , $5 million and $4 million for the years ended December 31, 2016, 2015 and 2014 , respectively, and in selling, general and administrative expenses of $32 million , $31 million and $19 million for the years ended December 31, 2016, 2015 and 2014 , respectively. Former tw telecom employees became eligible to participate in our 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. Our contributions to the tw telecom 401(k) Plan vest immediately. Expenses recorded relating to the tw telecom 401(k) Plan for the two months in 2014 subsequent to the completion of the tw telecom acquisition were approximately $2 million . Other defined contribution plans we sponsored are individually not significant. On an aggregate basis the expenses we recorded relating to these plans were approximately $6 million , $6 million and $6 million for the years ended December 31, 2016, 2015 and 2014 , respectively. Defined Benefit Plans We have certain contributory and non-contributory employee pension plans, which are not significant to our financial position or operating results. We recognize in our balance sheet the funded status of our defined benefit post-retirement plans, which is measured as the difference between the fair value of the plan assets and the plan benefit obligations. We are 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 $136 million and $142 million as of December 31, 2016 and 2015 , respectively. The total plan benefit obligations were $158 million and $158 million as of December 31, 2016 and 2015 , respectively. Therefore, the total funded status was an obligation of $22 million and $16 million as of December 31, 2016 and 2015 , respectively. Annual Discretionary Bonus Grant Our annual discretionary bonus program is intended to motivate employees to achieve our 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 program 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 2016 bonus program, and was paid in cash for the 2015 and 2014 bonus programs. We 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, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The following table summarizes the income tax (expense) benefit attributable to the income (loss) before income taxes for each of the three years ended December 31, 2016, 2015 and 2014 : 2016 2015 2014 (dollars in millions) Current: United States Federal $ — $ — $ — State (4 ) (3 ) (1 ) Foreign (41 ) (33 ) (40 ) (45 ) (36 ) (41 ) Deferred, net of changes in valuation allowances: United States federal (177 ) 2,941 6 State (27 ) 246 15 Foreign 84 (1 ) 96 (120 ) 3,186 117 Income Tax (Expense) Benefit $ (165 ) $ 3,150 $ 76 The United States and Foreign components of income (loss) before income taxes for each of the three years ended December 31, 2016, 2015 and 2014 are as follows (some of the income (loss) is subject to taxation in multiple jurisdictions): 2016 2015 2014 (dollars in millions) United States $ 794 $ 401 $ 207 Foreign 48 (118 ) 31 $ 842 $ 283 $ 238 A reconciliation of the actual income tax (expense) benefit and the tax computed by applying the U.S. federal rate ( 35% ) to the income before income taxes for each of the three years ended December 31, 2016, 2015 and 2014 is shown in the following table: 2016 2015 2014 (dollars in millions) Computed Tax Expense at Statutory Rate $ (295 ) $ (99 ) $ (83 ) State and Local Income Taxes (31 ) (15 ) (8 ) Effect of Earnings in Jurisdictions outside of the United States 24 30 13 Change in Valuation Allowance 139 3,401 205 Disallowed Interest (58 ) (62 ) (25 ) Non-Deductible Deconsolidation Loss — (57 ) — Other Permanent Items (33 ) (25 ) (19 ) Adoption of ASU 2016-09, Improvements to Employee Share-Based Payment Accounting 22 — — U.S. Federal Law Changes 110 — — Indefinite-Lived Assets — — 2 Uncertain Tax Positions (2 ) (5 ) 3 Changes in Tax Rates (24 ) (20 ) (7 ) Other, net (17 ) 2 (5 ) Income Tax (Expense) Benefit $ (165 ) $ 3,150 $ 76 The components of the net deferred tax assets as of December 31, 2016 and 2015 are as follows: 2016 2015 (dollars in millions) Deferred Tax Assets: Deferred revenue 364 351 Unutilized tax net operating loss carry forwards 4,550 4,959 Fixed assets 95 115 Other 471 501 Total Deferred Tax Assets 5,480 5,926 Deferred Tax Liabilities: Deferred revenue (57 ) (58 ) Fixed assets (962 ) (924 ) Intangible assets (357 ) (399 ) Other (120 ) (350 ) Total Deferred Tax Liabilities (1,496 ) (1,731 ) Net Deferred Tax Assets before Valuation Allowance 3,984 4,195 Valuation Allowance (862 ) (1,002 ) Net Deferred Tax Assets after Valuation Allowance $ 3,122 $ 3,193 As of December 31, 2016 , we had available net operating loss carry forwards of approximately $9.0 billion after taking into account the effects of Section 382 limitation of the Internal Revenue Code for U.S. federal income tax purposes. 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 that arose directly from tax deductions related to equity compensation in excess of compensation recognized for financial reporting. However, effective January 1, 2016 we adopted ASU 2016-09, Improvements to Employee Share-Based Payment Accounting , and the deferred tax assets related to equity compensation are reflected in the table for the year ended December 31, 2016. Our 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 2024 $ 891 2025 1,267 2026 1,254 2027 1,645 2028 477 2029 694 2030 663 2031 833 2032 729 2033 194 2034 389 2035 1 $ 9,037 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. We extended the term of our Stockholder Rights Plan, which was adopted to protect our 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) and therefore protect our ability to use our U.S. federal net operating loss carry forwards in the future. As of December 31, 2016 , we had state net operating loss carry forwards of approximately $9.4 billion that have various expiration periods through 2035 . We 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. We recognize deferred tax assets and liabilities for our 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 our financial statements or tax returns, and future profitability by tax jurisdiction. We have historically provided a valuation allowance to reduce our U.S. federal and state and foreign deferred tax assets to the amount that is more likely than not to be realized. We monitor our cumulative loss position and other evidence each quarter to determine the appropriateness of our valuation allowance. Although we believe our estimates are reasonable, the ultimate determination of the appropriate amount of valuation allowance involves significant judgment. In the fourth quarter of 2014, we released $100 million of deferred tax valuation allowance primarily related to our business in the U.K. due to a recapitalization and consolidation of legal entities whereby one U.K. entity with a full valuation allowance was merged with an entity that had no valuation allowance against its deferred tax assets, as we had an expectation of future taxable income for the combined entities. In the fourth quarter of 2015, we released the majority of the valuation allowance against our 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, we took into consideration our movement into a cumulative income position for the most recent 3-year period, including pro forma adjustments for acquired entities, our 8 out of 9 consecutive quarters of pre-tax operating income, and forecasts of future earnings for our U.S. business. We expect to continue to generate income before taxes in the United States in future periods. During 2016, we recognized a $22 million income tax benefit from the vesting of stock based compensation due to the adoption of ASU 2016-09, Improvements to Employee Share-Based Payment Accounting . We also recognized $82 million of income tax benefit related to the release of deferred tax asset valuation allowances primarily in Germany, Brazil, and Mexico. The determinations to release the foreign valuation allowances were driven by our projection of future profitability for each legal entity due to the recapitalization of our German subsidiary, the planned action to restructure our Brazilian business, and the merger of our Mexican subsidiaries. We continue to maintain our existing valuation allowance against net deferred tax assets in many of our state and foreign jurisdictions where we do not currently believe the realization of our deferred tax assets is more likely than not. The valuation allowance for deferred tax assets was approximately $0.9 billion as of December 31, 2016 and $1.0 billion as of December 31, 2015 . The change in valuation allowance is primarily due to the release of the valuation allowance against foreign deferred tax assets. With respect to our foreign corporate subsidiaries, we provide for U.S. income taxes on the undistributed earnings and the other outside basis temporary differences (differences between a parent's book and tax basis in a subsidiary, including currency translation adjustments) 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 our foreign branches, we had historically established deferred tax liabilities for foreign branches with an overall cumulative translation gain, but had not established deferred tax assets for those with an overall translation loss as we had no plans to trigger realization of the losses in the foreseeable future. On December 7, 2016, the Internal Revenue Service issued regulations under Internal Revenue Code Section 987 addressing the taxation of foreign currency translations gains and losses arising from foreign branches. The new regulations require a “fresh start” recalculation of the unrealized gains and losses as of the adoption date. The regulations provide that the tax bases of specified assets, such as fixed assets, will be translated at historic foreign exchange rates. As a result, the deferred taxes related to such foreign currency translation are expected to reverse through the operations of the branch thereby allowing the recognition of deferred tax assets arising from translation losses as well. The issuance of the regulations resulted in us recognizing an estimated one-time tax benefit of $110 million during the fourth quarter 2016. Our liability for uncertain income tax positions totaled $18 million at December 31, 2016 and $18 million at December 31, 2015 . If the remaining balance of unrecognized tax benefits were realized in a future period, it would result in a tax benefit of $17 million ( $17 million as of December 31, 2015 ) and a reduction in the effective tax rate. We do not expect that the liability for uncertain tax positions will materially increase or decrease during the twelve months ended December 31, 2017 . A reconciliation of the beginning and ending balance of unrecognized income tax benefits follows (dollars in millions): Amount Balance as of January 1, 2014 $ 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 Tax positions of prior years netted against deferred tax assets (1 ) Gross increases - tax positions during 2016 2 Gross decreases - tax positions of prior years (1 ) Gross decreases - lapse of statute of limitations — Gross decreases - settlement with taxing authorities — Balance as of December 31, 2016 $ 18 The unrecognized tax benefits in the table above do not include accrued interest and penalties of $18 million , $16 million and $17 million as of December 31, 2016, 2015 and 2014 , respectively. Our policy is to record interest and penalties related to uncertain tax positions in income tax expense. We recognized accrued interest and penalties related to uncertain tax positions in income tax expense in our Consolidated Statements of Income of approximately $1 million , a benefit of less than $1 million and a benefit of approximately $1 million for the years ended December 31, 2016, 2015 and 2014 , respectively. We, or at least one of our subsidiaries, file income tax returns in the U.S. federal jurisdiction and various states and foreign jurisdictions. With few exceptions, we are 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. We incur 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. We also recognize 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, 2016
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 our chief operating decision maker ("CODM") in deciding how to allocate resources and assess performance. Our CODM is Jeff K. Storey, President and Chief Executive Officer. Our reportable segments 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. The CODM measures and evaluates segment performance primarily based upon revenue, revenue growth and Adjusted EBITDA. Adjusted EBITDA, as defined by us, is equal to net income (loss) from the Consolidated Statements of Income 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 our internal reporting and is a key measure used by management to evaluate our profitability and operating performance 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 our performance to that of our competitors and to eliminate certain non-cash and non-operating items in order to consistently measure from period to period our 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 our 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 our primary operations. 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 our 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 we do 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 Internet Protocol and data services; transport and fiber; local and enterprise voice services; colocation and data center services; and security 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 our operating results than Wholesale Voice Services revenue. Management believes that growth in revenue from our Core Network Services is critical to the long-term success of our business. We also believe we must continue to effectively manage the profitability of the Wholesale Voice Services revenue. We believe trends in our 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) 2016 2015 2014 Core Network Services Revenue: North America $ 6,362 $ 6,207 $ 4,520 EMEA 744 835 904 Latin America 661 715 784 Total Core Network Services Revenue $ 7,767 $ 7,757 $ 6,208 Wholesale Voice Services Revenue: North America $ 386 $ 447 $ 535 EMEA 11 14 6 Latin America 8 11 28 Total Wholesale Voice Services Revenue $ 405 $ 472 $ 569 Total Revenue $ 8,172 $ 8,229 $ 6,777 The following table presents Adjusted EBITDA by segment and reconciles Adjusted EBITDA to net income for each of the years ended December 31, (dollars in millions) 2016 2015 2014 Adjusted EBITDA: North America $ 3,220 $ 3,048 $ 2,065 EMEA 215 235 214 Latin America 293 302 348 Unallocated Corporate Expenses (878 ) (947 ) (732 ) Adjusted EBITDA $ 2,850 $ 2,638 $ 1,895 Income Tax (Expense) Benefit (165 ) 3,150 76 Total Other Expense (602 ) (1,048 ) (775 ) Depreciation and Amortization (1,250 ) (1,166 ) (808 ) Non-Cash Stock Compensation (156 ) (141 ) (73 ) Non-Cash Impairment — — (1 ) Net Income $ 677 $ 3,433 $ 314 The following table presents capital expenditures by segment and reconciles capital expenditures to total capital expenditures for each of the years ended December 31: (dollars in millions) 2016 2015 2014 Capital Expenditures: North America $ 874 $ 752 $ 495 EMEA 145 158 117 Latin America 166 155 153 Unallocated Corporate Capital Expenditures 149 164 145 Total Capital Expenditures $ 1,334 $ 1,229 $ 910 The following table presents total assets by segment: As of December 31, (dollars in millions) 2016 2015 Assets: North America $ 20,818 $ 19,961 EMEA 1,639 1,796 Latin America 2,304 2,131 Other 127 129 Total Assets $ 24,888 $ 24,017 The changes in the carrying amount of goodwill by segment during year ended December 31, 2016 and 2015 were as follows (in millions): North America EMEA Latin America Total Balance at January 1, 2015 $ 6,955 $ 138 $ 596 $ 7,689 Goodwill adjustments including the effect of foreign currency rate change 69 (9 ) — 60 Balance at December 31, 2015 7,024 129 596 7,749 Effect of foreign currency rate change — (20 ) — (20 ) Balance at December 31, 2016 $ 7,024 $ 109 $ 596 $ 7,729

Commitments, Contingencies and

Commitments, Contingencies and Other Items	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Other Items	Commitments, Contingencies and Other Items We are subject to various legal proceedings and other contingent liabilities that individually or in the aggregate could materially affect our financial condition, future results of operations or cash flows. Amounts accrued for such contingencies aggregate to $97 million and are included in “Other” current liabilities and “Other Liabilities” in our Consolidated Balance Sheet at December 31, 2016. 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 our results of operations but could materially adversely affect our cash flows for the affected period. We review our 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, 2016. Although we believe we have 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 we believe it is reasonably possible that a loss may result that is materially in excess of the accrual (if any) established for the matter, we have 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, we are party to many other legal proceedings and contingencies, the resolution of which is not expected to materially affect our financial condition or future results of operations beyond the amounts accrued. Rights-of-Way Litigation We are party to a number of purported class action lawsuits involving our right to install fiber optic cable network in railroad right-of-ways adjacent to plaintiffs' land. In general, we obtained the rights to construct our networks from railroads, utilities, and others, and have installed our 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 us the right to construct and maintain our 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. We have 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. We have defeated motions for class certification in a number of these actions but expect 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 us, 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. We negotiated a series of class settlements affecting all persons who own or owned land next to or near railroad rights of way in which we have installed our 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, we 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 we have installed our fiber optic cable networks. We are currently pursuing presentment of the settlement in applicable jurisdictions. The settlements, affecting current and former landowners, have received final federal court approval in all but one of the applicable states and the parties are actively engaged in, or have completed, the claims process for the vast majority of the applicable states, including payment of claims. We continue to seek approval in the remaining state. Management believes that we have 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 our 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. After taking into account the developments described below, as well as the accrued interest and foreign exchange effects, the total amount of exposure is $18 million at December 31, 2016. We challenged the tax assessments during 2005 by filing administrative claims before SUNAT. During August 2006 and June 2007, SUNAT rejected our 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 our favor 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. We 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 our 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 April 2016, the first judicial level rendered a decision in our favor on the central issue underlying the assessments. SUNAT has appealed the substantive issue to the next judicial level. We also appealed certain procedural points. In October 2013, the Tribunal notified us 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. We 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. We appealed the court’s decision to the next judicial level. In April 2016, the court of appeal rendered a decision that declared null the April 2015 decision and remanded the case to the first judicial court for further development of the facts and legal analysis supporting its decision. In December 2013, SUNAT initiated an audit of calendar year 2001. In June 2014, we were served with SUNAT’s assessments of the 2001 VAT credits declared null by the Tribunal and the corresponding fine. In July 2014, we challenged these assessments by filing administrative claims before SUNAT. In January 2015, SUNAT rejected the administrative claims, thereby confirming the assessments. We filed an appeal with the Tribunal in February 2015. In May 2015, the Tribunal notified us of its administrative resolution declaring the assessments and corresponding fines null. The time for SUNAT to appeal this resolution has closed. Under local practice, notification of an appeal can take several months. Counsel confirmed in the first quarter of 2016 that SUNAT has not filed an appeal to the resolution. Nevertheless, SUNAT retains the right to reissue the assessments declared null or start a new audit. However, we are under no obligation to provide additional information and any fine issued by SUNAT based on the same information that it has already used in the past would be declared null. Accordingly, in March 2016, we released an accrual of approximately $15 million for an assessment and associated interest. In addition, based on a change in legal interpretation by the Peruvian judicial courts, the statute of limitations with respect to the 2001 fines has expired. Accordingly, in the fourth quarter of 2016, we released an accrual of approximately $11 million of fines and associated interest. 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 of our Latin American subsidiaries 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 us or termination of service relationships. We are vigorously defending ourselves against the asserted claims, which aggregate to approximately $29 million at December 31, 2016. 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 our 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, we released an accrual 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. We have 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 we have appealed those decisions to the judicial courts. In October 2012 and June 2014, we 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 we appealed this decision to the second administrative level. During the fourth quarter of 2014, we 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, we paid $5 million and released an accrual of $3 million of tax corresponding to the ICMS applicable on the provision of Internet access services in the fourth quarter of 2014. We are vigorously contesting all such assessments in both states and, in particular, view the assessment of ICMS on revenue from leasing movable properties to be without merit. Nevertheless, we believe it is reasonably possible that these assessments could result in a loss of up to $48 million at December 31, 2016 in excess of the accruals established for these matters. Letters of Credit It is customary for us 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 our behalf in accordance with specified terms and conditions. As of December 31, 2016 and December 31, 2015 , we had outstanding letters of credit or other similar obligations of approximately $39 million and $46 million , respectively, of which $33 million and $43 million are collateralized by cash that is reflected on the Consolidated Balance Sheets as restricted cash and securities. We do not believe exposure to loss related to our letters of credit is material. Operating Leases We are 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 $205 million in 2016 , $211 million in 2015 and $173 million in 2014 . We have 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 $347 million in 2016 , $357 million in 2015 and $318 million in 2014 . 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, 2016 (dollars in millions): Right-of-Way Agreements Operating Leases Total Future Minimum Sublease Receipts 2017 $ 162 $ 282 $ 444 $ 4 2018 80 244 324 4 2019 71 222 293 3 2020 55 164 219 1 2021 50 124 174 — Thereafter 325 501 826 — $ 743 $ 1,537 $ 2,280 $ 12 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. We have not included estimates for these increases in future periods in the amounts included above. Certain non-cancelable right of way agreements provide for automatic renewal on a periodic basis. We include payments due during these automatic renewal periods given the significant cost to relocate our network and other facilities. Certain other right-of-way agreements are currently cancelable or can be terminated under certain conditions by us. We include the payments under such cancelable right-of-way agreements in the table above for a period of 1 year from January 1, 2017 , if we do not consider it likely that we will cancel the right of way agreement within the next year. Cost of Access and Third-Party Maintenance In addition, we have purchase commitments with third-party access vendors that require us to make payments to purchase network services, capacity and telecommunications equipment. Some of these access vendor commitments require us to maintain minimum monthly and/or annual billings, in certain cases based on usage. In addition, we have purchase commitments with third parties that require us to make payments for maintenance services for certain portions of our network. The following table summarizes our purchase commitments at December 31, 2016 (dollars in millions): Total Less than 1 Year 2 - 3 Years 4 - 5 Years After 5 Years Cost of Access Services $ 425 $ 278 $ 131 $ 11 $ 5 Third-Party Maintenance Services 235 59 69 40 67 $ 660 $ 337 $ 200 $ 51 $ 72

Condensed Consolidating Financi

Condensed Consolidating Financial Information	12 Months Ended
	Dec. 31, 2016
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 our Consolidated Financial Statements are interdependent. The accompanying condensed consolidating financial information presents the statements of comprehensive income, 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 our consolidated results. Condensed Consolidating Statements of Comprehensive Income (Loss) For the year ended December 31, 2016 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 3,557 $ 4,747 $ (132 ) $ 8,172 Costs and Expenses: Network access costs — — 1,283 1,574 (132 ) 2,725 Network related expenses — — 953 393 — 1,346 Depreciation and amortization — — 385 865 — 1,250 Selling, general and administrative expenses 16 5 1,024 362 — 1,407 Total costs and expenses 16 5 3,645 3,194 (132 ) 6,728 Operating (Loss) Income (16 ) (5 ) (88 ) 1,553 — 1,444 Other Income (Expense): Interest income — — 3 1 — 4 Interest expense (36 ) (505 ) (2 ) (3 ) — (546 ) Interest income (expense) affiliates, net 1,385 2,113 (3,215 ) (283 ) — — Equity in net earnings (losses) of subsidiaries (669 ) (2,033 ) 757 — 1,945 — Other, net (1 ) (39 ) 2 (22 ) — (60 ) Total other expense 679 (464 ) (2,455 ) (307 ) 1,945 (602 ) Income (Loss) before Income Taxes 663 (469 ) (2,543 ) 1,246 1,945 842 Income Tax (Expense) Benefit 14 (200 ) (2 ) 23 — (165 ) Net Income (Loss) 677 (669 ) (2,545 ) 1,269 1,945 677 Other Comprehensive Loss, Net of Income Taxes (86 ) — — (86 ) 86 (86 ) Comprehensive Income (Loss) $ 591 $ (669 ) $ (2,545 ) $ 1,183 $ 2,031 $ 591 Condensed Consolidating Statements of Comprehensive Income (Loss) 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 (Loss) Income (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 (Loss) Income, Net of Income Taxes (154 ) — — (154 ) 154 (154 ) Comprehensive Income (Loss) $ 3,279 $ 2,162 $ (3,103 ) $ 1,433 $ (492 ) $ 3,279 Condensed Consolidating Statements of Comprehensive Income (Loss) 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 (Loss) Income (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 Balance Sheets December 31, 2016 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 $ 15 $ — $ 1,700 $ 104 $ — $ 1,819 Restricted cash and securities — — 1 6 — 7 Receivables, less allowances for doubtful accounts — — 26 686 — 712 Due from affiliates 17,032 21,715 — 2,180 (40,927 ) — Other — — 87 28 — 115 Total Current Assets 17,047 21,715 1,814 3,004 (40,927 ) 2,653 Property, Plant, and Equipment, net — — 3,869 6,270 — 10,139 Restricted Cash and Securities 22 — 9 — — 31 Goodwill and Other Intangibles, net — — 353 8,291 — 8,644 Investment in Subsidiaries 16,869 17,599 3,674 — (38,142 ) — Deferred Tax Assets 51 2,687 — 632 — 3,370 Other Assets, net — — 16 35 — 51 Total Assets $ 33,989 $ 42,001 $ 9,735 $ 18,232 $ (79,069 ) $ 24,888 Liabilities and Stockholders' Equity (Deficit) Current Liabilities: Accounts payable $ — $ — $ 307 $ 399 $ — $ 706 Current portion of long-term debt — — 2 5 — 7 Accrued payroll and employee benefits — — 160 35 — 195 Accrued interest 11 110 — 8 — 129 Current portion of deferred revenue — — 116 150 — 266 Due to affiliates — — 40,927 — (40,927 ) — Other — — 127 41 — 168 Total Current Liabilities 11 110 41,639 638 (40,927 ) 1,471 Long-Term Debt, less current portion 592 10,108 13 164 — 10,877 Deferred Revenue, less current portion — — 719 282 — 1,001 Other Liabilities 16 — 155 451 — 622 Commitments and Contingencies Stockholders' Equity (Deficit) 33,370 31,783 (32,791 ) 16,697 (38,142 ) 10,917 Total Liabilities and Stockholders' Equity (Deficit) $ 33,989 $ 42,001 $ 9,735 $ 18,232 $ (79,069 ) $ 24,888 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 — — 56 55 — 111 Total Current Assets 12,427 22,765 831 3,697 (37,990 ) 1,730 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 — — 12 38 — 50 Total Assets $ 29,264 $ 43,326 $ 8,377 $ 19,260 $ (76,210 ) $ 24,017 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 591 10,092 15 168 — 10,866 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) $ 29,264 $ 43,326 $ 8,377 $ 19,260 $ (76,210 ) $ 24,017 Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2016 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash (Used in) Provided by Operating Activities $ (49 ) $ (468 ) $ 564 $ 2,296 $ — $ 2,343 Cash Flows from Investing Activities: Capital expenditures — — (704 ) (630 ) — (1,334 ) Change in restricted cash and securities, net 5 — 6 1 — 12 Proceeds from sale of property, plant and equipment and other assets — — 1 2 — 3 Net Cash Provided by (Used in) Investing Activities 5 — (697 ) (627 ) — (1,319 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs — 764 — — — 764 Payments on and repurchases of long-term debt, including current portion and refinancing costs — (806 ) (1 ) (13 ) — (820 ) Increase (decrease) due from/to affiliates, net 47 504 1,107 (1,658 ) — — Net Cash Provided by (Used in) Financing Activities 47 462 1,106 (1,671 ) — (56 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (3 ) — (3 ) Net Change in Cash and Cash Equivalents 3 (6 ) 973 (5 ) — 965 Cash and Cash Equivalents at Beginning of Year 12 6 727 109 — 854 Cash and Cash Equivalents at End of Year $ 15 $ — $ 1,700 $ 104 $ — $ 1,819 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

Unaudited Quarterly Financial D

Unaudited Quarterly Financial Data	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Data	Unaudited Quarterly Financial Data Three Months Ended March 31, June 30, September 30, December 31, 2016 2015 2016 2015 2016 2015 2016 2015 (dollars in millions except per share data) Revenue $ 2,051 $ 2,053 $ 2,056 $ 2,061 $ 2,033 $ 2,062 $ 2,032 $ 2,053 Costs and Expenses: Network Access Costs 694 723 676 696 675 706 680 708 Network Related Expenses 338 356 339 363 337 369 332 344 Depreciation and Amortization 301 288 310 288 319 296 320 294 Selling, General and Administrative Expenses 356 370 357 364 348 364 346 369 Total Costs and Expenses 1,689 1,737 1,682 1,711 1,679 1,735 1,678 1,715 Operating Income 362 316 374 350 354 327 354 338 Other Income (Expense): Interest Income 1 1 1 — 1 — 1 — Interest Expense (135 ) (180 ) (140 ) (165 ) (139 ) (145 ) (132 ) (152 ) Loss on Modification and Extinguishment of Debt — — (40 ) (163 ) — — — (55 ) Venezuela Deconsolidation Charge — — — — — (171 ) — — Other, net (10 ) (10 ) (5 ) (17 ) 1 6 (6 ) 3 Total Other Expense (144 ) (189 ) (184 ) (345 ) (137 ) (310 ) (137 ) (204 ) Income Before Income Taxes 218 127 190 5 217 17 217 134 Income Tax (Expense) Benefit (90 ) (5 ) (34 ) (18 ) (74 ) (16 ) 33 3,189 Net Income (Loss) $ 128 $ 122 $ 156 $ (13 ) $ 143 $ 1 $ 250 $ 3,323 Net Income (Loss) Per Share - Basic $ 0.36 $ 0.35 $ 0.44 $ (0.04 ) $ 0.40 $ — $ 0.70 $ 9.33 Net Income (Loss) Per Share - Diluted $ 0.36 $ 0.35 $ 0.43 $ (0.04 ) $ 0.39 $ — $ 0.69 $ 9.24 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 second quarter of 2016, we recognized a loss on modification and extinguishment of debt of $40 million , related to the redemption of the 7% Senior Notes due 2020. In the second quarter of 2016, we recognized approximately $40 million income tax benefit related to the release of our German deferred tax valuation allowance. In the fourth quarter of 2016, we recognized a $110 million income tax benefit related to the issuance of new regulations under Internal Revenue Code Section 987 addressing the taxation of foreign currency translation gains and losses arising from foreign branches. In the fourth quarter of 2016, we recognized a $35 million income tax benefit related to releases of deferred tax valuation allowances primarily in Brazil. In the fourth quarter of 2016, we recognized $16 million income tax expense related to income tax rate changes. During the fourth quarter of 2015, we 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, we 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, we 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, we 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, we 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, we 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.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event On February 22, 2017, we completed the refinancing of all of our outstanding $4.611 billion senior secured term loans through the issuance of a new Tranche B 2024 Term Loan in the amount of $4.611 billion . The term loans refinanced are our Tranche B-III 2019 Term Loan, Tranche B 2020 Term Loan, and the Tranche B-II 2022 Term Loan. The new Tranche B 2024 Term Loan bears interest at LIBOR plus 2.25 percent, with a zero percent minimum LIBOR, and will mature on February 22, 2024. The Tranche B 2024 Term Loan was priced to lenders at par, with the payment to the lenders at closing of an upfront 25 basis point fee.

Summary of Significant Accoun27

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Principles of Consolidation and Basis of Presentation	Principles of Consolidation and Basis of Presentation The consolidated financial statements include our and our subsidiaries' accounts in which we have 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 our consolidation policy, we consider our controlled subsidiaries, investments in businesses in which we are not the primary beneficiary or do not have effective control but have the ability to significantly influence operating and financial policies, and variable interests resulting from economic arrangements that give us rights to economic risks or rewards of a legal entity. We do not have variable interests in a variable interest entity where we are required to consolidate the entity as the primary beneficiary. Prior to October 1, 2015, we included the results of our wholly owned Venezuelan subsidiary in our Consolidated Financial Statements using the consolidation method of accounting. Our Venezuelan subsidiary was in the Latin America segment and had total revenue of $ 72 million for the nine months ended September 30, 2015. For more information on our segments and non-GAAP measures see Note 16 - Segment Information. 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 our Venezuelan operations’ ability to pay dividends 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 our Venezuelan operations and access the resulting liquidity provided by those earnings in U.S. dollars. We expect that this condition will continue for the foreseeable future. Additionally, government regulations affecting our ability to manage our 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 our ability to make key operational decisions for our Venezuelan operations. The lack of exchangeability between the Venezuelan bolivar and the U.S. dollar and the degradation in our ability to control key operational decisions resulting in a lack of control over our Venezuelan subsidiary for U.S. accounting purposes, we concluded it no longer met the accounting criteria for consolidation and deconsolidated our Venezuelan subsidiary on September 30, 2015, and began accounting for our variable interest investment in our Venezuelan operations using the cost method of accounting. As a result of deconsolidating our Venezuelan subsidiary, we recorded a one-time charge of $171 million in the third quarter of 2015, which had no accompanying tax benefit. Our financial results no longer include the operating results of our Venezuelan operations.
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 our 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 2016, 2015 and 2014 . 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 in accordance with accounting guidance for foreign currency translation. We consider the majority of our investments in our foreign subsidiaries to be long-term in nature. Our non-United States exchange transaction gains (losses), including where transactions with our 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 Income.
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 adoption of Accounting Standards Update ("ASU") 2015-03, Simplifying the Presentation of Debt Issuance Costs . As of December 31, 2015, approximately $ 19 million of current debt issuance costs have been reclassified from other current assets to long-term debt, less current portion and approximately $109 million of non-current debt issuance costs have been reclassified from other non-current assets to long-term debt, less current portion.
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 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, we may receive upfront payments for services to be delivered for a period of up to 25 years. In these situations, we defer the revenue and amortize 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 we 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 us to settle contractually committed purchase amounts that the customer no longer expects to meet or when a customer and we renegotiate a contract under which we are no longer obligated to provide services for consideration previously received and for which revenue recognition has been deferred. We are obligated under dark fiber IRUs and other capacity agreements to maintain our 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. We recognize this revenue monthly as services are provided. Our customer contracts require us to meet certain service level commitments. If we do not meet the required service levels, we 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 our 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. We recognize the network access costs as they are incurred in accordance with contractual requirements. We dispute incorrect billings from our 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. We establish appropriate network access costs reserves for disputed supplier billings based on an analysis of our historical experience in resolving disputes with our 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 our network, such as facility rent, utilities, maintenance and other costs, each related to the operation of our 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 our 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. We record Universal Service Fund ("USF") contributions where we are the primary obligor for the taxes assessed in each jurisdiction where we do business on a gross basis in our Consolidated Statements of Income, but generally record gross receipts taxes and certain state regulatory fees billed to our customers on a net basis in our Consolidated Statements of Income. Total revenue and network access costs on the Consolidated Statements of Income include USF contributions totaling $357 million , $323 million and $234 million for the years ended December 31, 2016, 2015 and 2014 , respectively.
Share-Based Compensation	Stock-Based Compensation We recognize 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. We estimate forfeiture rates based on our historical experience for the type of award, adjusted for expected activities as necessary.
Income Taxes	Income Taxes We recognize deferred tax assets and liabilities for our 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. We record 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 We classify 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 government 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, 2016 and 2015 , 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 our outstanding letters of credit and certain performance and operating obligations. 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, 2016 and 2015 .
Allowance for Doubtful Accounts	Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and can bear interest. We establish an allowance for doubtful accounts for accounts receivable amounts that may not be collectible. We determine the allowance for doubtful accounts based on the aging of our accounts receivable balances, the credit quality of our customers and an analysis of our 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. We recognized bad debt expense, net of recoveries, of approximately $18 million in 2016 , $23 million in 2015 and $ 22 million in
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for our 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 We perform internal reviews to evaluate the depreciable lives of our 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. Our internal reviews take into account input from our global engineering and network services personnel, actual usage, the physical condition of our property, plant, and equipment, industry data, and other relevant factors. In connection with our periodic review of the estimated useful lives of property, plant and equipment, we may determine that the period we expect to use certain assets is different than the remaining previously estimated useful lives. Leasehold improvements are depreciated over the shorter of their estimated useful lives or lease terms that are reasonably assured. We capitalize costs directly associated with expansions and improvements of our communications network and customer installations, including employee-related costs, and generally capitalize costs associated with network construction and provisioning of services. We amortize such costs over an estimated useful life of 3 to 5 years. In addition, we continue to develop business support systems required for our business. The external direct costs of software, materials and services, and payroll and payroll-related expenses for employees directly associated with business support system development projects are capitalized. The total development costs 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 $271 million , $ 244 million and $ 187 million for the years ended December 31, 2016, 2015 and 2014 , respectively.
Impairment of Finite Lived Intangible Assets and Property Plant and Equipment	Long-Lived Assets Including Finite-Lived Intangible Assets We amortize intangible assets with finite lives using the straight-line method over the estimated economic lives of the assets, ranging from 4 to 12 years . We evaluate long-lived assets, such as property, plant and equipment and intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate the carrying value of an asset may not be recoverable. We assess the recoverability of the assets based on the undiscounted future cash flows the asset groups are expected to generate and recognize 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. We conducted a long-lived asset impairment analysis in 2016, 2015 and 2014 and in each case concluded that our long-lived assets, including finite-lived intangible assets, were not impaired.
Asset Retirement Obligations	Asset Retirement Obligations We recognize 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, we record 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 Indefinite-Lived Intangible Assets Accounting guidance prohibits the amortization of goodwill and intangible assets with indefinite useful lives. We review goodwill and 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. Our 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, we are not required to complete the two step goodwill impairment evaluation. At the time of each impairment assessment date in 2016, 2015, and 2014, our reporting units consisted of three regional operating units in: North America; Europe, the Middle East and Africa ("EMEA"); and Latin America. We conducted our annual goodwill impairment analysis as of October 1, and concluded that our goodwill was not impaired in 2016 and 2014. As a result of the deconsolidation of our Venezuelan subsidiary, we completed an assessment of the Latin American and our other reporting units' goodwill as of September 30, 2015 and concluded there was no impairment in 2015. Our 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 indefinite-lived intangible assets impairment evaluation.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject us to concentrations of credit risk consist principally of cash equivalents, accounts receivable, restricted cash and securities. We maintain our cash equivalents, restricted cash and securities with various financial institutions. These financial institutions are primarily located in the United States, Europe and Latin America and our policy is to limit exposure with any one institution. As part of our cash and risk management processes, we perform periodic evaluations of the relative credit standing of the financial institutions. We also have established guidelines relative to financial instrument credit ratings, diversification and maturities that seek to maintain safety and liquidity. Our 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 our business. Notwithstanding the devaluation of the Venezuelan bolivar, we have not experienced any material losses on financial instruments held at financial institutions. We provide 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 our customer base and their dispersion across many different industries and geographical regions. We perform ongoing credit evaluations of our customers' financial condition and generally require no collateral from our customers, although letters of credit and deposits are required in certain limited circumstances. We have, from time to time, entered into agreements with value-added resellers and other channel partners to reach consumer and enterprise markets for voice services. We have policies and procedures in place to evaluate the financial condition of these resellers prior to initiating service to the final customer. We maintain an allowance for doubtful accounts based upon the expected collectability of accounts receivable. Due to our credit evaluation and collection process, bad debt expenses have not been significant; however, we are not able to predict changes in the financial stability of our customers. Any material change in the financial status of any one or a particular group of customers may cause us to adjust our estimate of the recoverability of receivables and could have a material effect on our 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 our revenue. Our top ten customers accounted for approximately 16% , 16% and 17% of our revenue for the years ended December 31, 2016, 2015 and 2014 , respectively.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation and amortization for our 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 We perform internal reviews to evaluate the depreciable lives of our 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. Our internal reviews take into account input from our global engineering and network services personnel, actual usage, the physical condition of our property, plant, and equipment, industry data, and other relevant factors. In connection with our periodic review of the estimated useful lives of property, plant and equipment, we may determine that the period we expect to use certain assets is different than the remaining previously estimated useful lives. The components of our property, plant and equipment as of December 31, 2016 and 2015 are as follows (dollars in millions): Cost Accumulated Depreciation Net December 31, 2016 Land $ 179 $ — $ 179 Land Improvements 77 (58 ) 19 Facility and Leasehold Improvements 2,679 (1,447 ) 1,232 Network Infrastructure 9,110 (3,899 ) 5,211 Operating Equipment 8,846 (5,626 ) 3,220 Furniture, Fixtures and Office Equipment 241 (196 ) 45 Other 26 (23 ) 3 Construction-in-Progress 230 — 230 $ 21,388 $ (11,249 ) $ 10,139 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

Events Associated with the Ac29

Events Associated with the Acquisition of tw telecom inc. (Tables)	12 Months Ended
	Dec. 31, 2016
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 our combined results with tw telecom as if the completion of the acquisition had occurred as of January 1, 2014 (dollars in millions, except per share data). Year Ended December 31, 2014 Total Revenue $ 8,123 Net Income $ 149 Net Income per Share - Basic $ 0.44 Net Income per Share - Diluted $ 0.44

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
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 our 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 We perform internal reviews to evaluate the depreciable lives of our 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. Our internal reviews take into account input from our global engineering and network services personnel, actual usage, the physical condition of our property, plant, and equipment, industry data, and other relevant factors. In connection with our periodic review of the estimated useful lives of property, plant and equipment, we may determine that the period we expect to use certain assets is different than the remaining previously estimated useful lives. The components of our property, plant and equipment as of December 31, 2016 and 2015 are as follows (dollars in millions): Cost Accumulated Depreciation Net December 31, 2016 Land $ 179 $ — $ 179 Land Improvements 77 (58 ) 19 Facility and Leasehold Improvements 2,679 (1,447 ) 1,232 Network Infrastructure 9,110 (3,899 ) 5,211 Operating Equipment 8,846 (5,626 ) 3,220 Furniture, Fixtures and Office Equipment 241 (196 ) 45 Other 26 (23 ) 3 Construction-in-Progress 230 — 230 $ 21,388 $ (11,249 ) $ 10,139 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

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 and 2015 (dollars in millions): 2016 2015 Asset retirement obligation at January 1 $ 90 $ 85 Accretion expense 10 9 Liabilities settled (9 ) (8 ) Revision in estimated cash flows — 5 Effect of foreign currency rate change (2 ) (1 ) Asset retirement obligation at December 31 $ 89 $ 90

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Other Intangible Assets [Abstract]
Schedule of acquisition-related intangible assets	intangible assets as of December 31, 2016 and 2015 were as follows (dollars in millions): Gross Carrying Amount Accumulated Amortization Net December 31, 2016 Finite-Lived Intangible Assets: Customer Contracts and Relationships $ 1,973 $ (1,113 ) $ 860 Trademarks 55 (55 ) — Patents and Developed Technology 229 (189 ) 40 2,257 (1,357 ) 900 Indefinite-Lived Intangible Assets: Trade Name 15 — 15 $ 2,272 $ (1,357 ) $ 915 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
Schedule of estimated amortization expense of acquired finite-lived intangible asset	As of December 31, 2016 , estimated amortization expense for our finite-lived intangible assets over the next five years and thereafter is as follows (dollars in millions): 2017 $ 196 2018 193 2019 181 2020 166 2021 143 Thereafter 21 $ 900

Fair Value of Financial Instr33

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of fair value of liabilities measured on a recurring basis	The table below presents the fair values for our long-term debt as well as the input levels used to determine these fair values as of December 31, 2016 and 2015 : 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 $ 4,566 $ 4,556 $ 4,671 $ 4,570 $ — $ — Senior Notes 6,135 6,126 6,283 6,298 — — Capital Leases and Other 183 199 — — 183 199 Total Long-term Debt, including the current portion: $ 10,884 $ 10,881 $ 10,954 $ 10,868 $ 183 $ 199 We do 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, 2016
Debt Disclosure [Abstract]
Schedule of long-term debt	The following table summarizes our long-term debt (amounts in millions): Date of December 31, 2016 December 31, 2015 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-II 2022 Term Loan (1)(4) May 2015 May 2022 Quarterly LIBOR +2.75% 2,000 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 7% Senior Notes due 2020 (2) Aug 2012 Jun 2020 Jun/Dec 7.000% — 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% 500 500 5.125% Senior Notes due 2023 (2) Apr 2015 May 2023 Mar/Sept 5.125% 700 700 5.375% Senior Notes due 2025 (2) Apr 2015 May 2025 Mar/Sept 5.375% 800 800 5.375% Senior Notes due 2024 (2) Nov 2015 Jan 2024 Jan/Jul 5.375% 900 900 5.25% Senior Notes due 2026 (2) Mar 2016 Mar 2026 Apr/Oct 5.250% 775 — Issued by Level 3 Communications, Inc. 5.75% Senior Notes due 2022 (3) Dec 2014 Dec 2022 Mar/Sept 5.750% 600 600 Capital Leases and Other Debt 183 199 Total Debt Obligations 11,009 11,025 Unamortized discounts (13 ) (16 ) Unamortized debt issuance costs (112 ) (128 ) Current Portion (7 ) (15 ) Total Long-Term Debt $ 10,877 $ 10,866 (1) The term loans are secured obligations and guaranteed by Level 3 Communications, Inc. and Level 3 Communications, LLC and certain other subsidiaries. (2) The notes are fully and unconditionally guaranteed on an unsubordinated unsecured basis by Level 3 Communications, Inc. and Level 3 Communications, LLC. (3) The notes were not guaranteed by any of Level 3 Communications, Inc.'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, 2016 and 2015 . The Tranche B-II 2022 Term Loan had an interest rate of 3.500% as of December 31, 2016 and 2015 . The Floating Rate Senior Notes due 2018 had an interest rate of 4.762% as of December 31, 2016 and 4.101% as of December 31, 2015 . The interest rate on the Tranche B-III 2019 Term Loan and the Tranche B 2020 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% .
Schedule of aggregate future contractual maturities of long-term debt and capital leases (excluding issue discounts and fair value adjustments)	Aggregate future contractual maturities of long-term debt and capital leases (excluding discounts and debt issuance costs) were as follows as of December 31, 2016 (dollars in millions): 2017 $ 7 2018 306 2019 822 2020 1,804 2021 650 Thereafter 7,420 $ 11,009

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 31, 2016
Accumulated Other Comprehensive Loss [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The accumulated balances for each classification of other comprehensive loss are as follows: (dollars in millions) Net Foreign Currency Translation Adjustment Net Defined Benefit Pension Plans Total Balance at January 1, 2014 $ 67 $ (31 ) $ 36 Other comprehensive 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 ) Other comprehensive loss before reclassifications (80 ) (7 ) (87 ) Amounts reclassified from accumulated other comprehensive loss — 1 1 Balance at December 31, 2016 $ (353 ) $ (34 ) $ (387 )

Employee Benefits and Stock-B36

Employee Benefits and Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement and Compensation Related Costs, Share-based Payments Disclosure [Abstract]
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, 2016, 2015 and 2014 (dollars in millions): 2016 2015 2014 Outperform Stock Appreciation Rights $ 1 $ 6 $ 8 Restricted Stock Units 76 65 34 Performance Restricted Stock Units 43 35 14 401(k) Match Expense 37 36 23 Restricted Stock Unit Bonus Grant — — (5 ) 157 142 74 Capitalized Non-Cash Compensation (1 ) (1 ) (1 ) $ 156 $ 141 $ 73
Schedule of OSO valuation assumptions	OSO units had 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
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, 2014 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 OSOs granted — $ — $ — $ — OSOs forfeited (6,875 ) $ 20.29 $ 26.69 $ 26.03 OSOs expired — $ — $ — $ — OSOs exercised (608,105 ) $ 20.29 $ 26.69 $ 22.73 Balance December 31, 2016 —
Schedule of restricted stock and restricted stock units	The changes in restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2014 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 Stock and units granted 1,547,229 $ 51.45 Lapse of restrictions (1,342,027 ) $ 36.95 Stock and units forfeited (254,712 ) $ 47.45 Nonvested at December 31, 2016 3,704,423 $ 47.49
Share-based Compensation, Performance Shares Award Outstanding Activity [Table Text Block]	The changes in performance restricted stock units are shown in the following table: Number Weighted Average Grant Date Fair Value Nonvested at January 1, 2014 — $ — Units granted 605,111 $ 39.30 Lapse of restrictions (1,750 ) $ 39.14 Units forfeited (35,480 ) $ 39.14 Nonvested at December 31, 2014 567,881 $ 39.31 Units granted 713,657 $ 53.82 Lapse of restrictions — $ — Units forfeited (53,073 ) $ 49.25 Nonvested at December 31, 2015 1,228,465 $ 47.31 Units granted 498,184 $ 52.84 Lapse of restrictions (297,940 ) $ 39.43 Units forfeited (97,298 ) $ 52.02 Nonvested at December 31, 2016 1,331,411 $ 50.80

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Components of income tax expense (benefit)	The following table summarizes the income tax (expense) benefit attributable to the income (loss) before income taxes for each of the three years ended December 31, 2016, 2015 and 2014 : 2016 2015 2014 (dollars in millions) Current: United States Federal $ — $ — $ — State (4 ) (3 ) (1 ) Foreign (41 ) (33 ) (40 ) (45 ) (36 ) (41 ) Deferred, net of changes in valuation allowances: United States federal (177 ) 2,941 6 State (27 ) 246 15 Foreign 84 (1 ) 96 (120 ) 3,186 117 Income Tax (Expense) Benefit $ (165 ) $ 3,150 $ 76
Schedule of income before income tax, domestic and foreign	(loss) before income taxes for each of the three years ended December 31, 2016, 2015 and 2014 are as follows (some of the income (loss) is subject to taxation in multiple jurisdictions): 2016 2015 2014 (dollars in millions) United States $ 794 $ 401 $ 207 Foreign 48 (118 ) 31 $ 842 $ 283 $ 238
Schedule of effective income tax rate reconciliation	A reconciliation of the actual income tax (expense) benefit and the tax computed by applying the U.S. federal rate ( 35% ) to the income before income taxes for each of the three years ended December 31, 2016, 2015 and 2014 is shown in the following table: 2016 2015 2014 (dollars in millions) Computed Tax Expense at Statutory Rate $ (295 ) $ (99 ) $ (83 ) State and Local Income Taxes (31 ) (15 ) (8 ) Effect of Earnings in Jurisdictions outside of the United States 24 30 13 Change in Valuation Allowance 139 3,401 205 Disallowed Interest (58 ) (62 ) (25 ) Non-Deductible Deconsolidation Loss — (57 ) — Other Permanent Items (33 ) (25 ) (19 ) Adoption of ASU 2016-09, Improvements to Employee Share-Based Payment Accounting 22 — — U.S. Federal Law Changes 110 — — Indefinite-Lived Assets — — 2 Uncertain Tax Positions (2 ) (5 ) 3 Changes in Tax Rates (24 ) (20 ) (7 ) Other, net (17 ) 2 (5 ) Income Tax (Expense) Benefit $ (165 ) $ 3,150 $ 76
Deferred tax assets and liabilities	The components of the net deferred tax assets as of December 31, 2016 and 2015 are as follows: 2016 2015 (dollars in millions) Deferred Tax Assets: Deferred revenue 364 351 Unutilized tax net operating loss carry forwards 4,550 4,959 Fixed assets 95 115 Other 471 501 Total Deferred Tax Assets 5,480 5,926 Deferred Tax Liabilities: Deferred revenue (57 ) (58 ) Fixed assets (962 ) (924 ) Intangible assets (357 ) (399 ) Other (120 ) (350 ) Total Deferred Tax Liabilities (1,496 ) (1,731 ) Net Deferred Tax Assets before Valuation Allowance 3,984 4,195 Valuation Allowance (862 ) (1,002 ) Net Deferred Tax Assets after Valuation Allowance $ 3,122 $ 3,193
Operating loss carryforwards	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 2024 $ 891 2025 1,267 2026 1,254 2027 1,645 2028 477 2029 694 2030 663 2031 833 2032 729 2033 194 2034 389 2035 1 $ 9,037
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, 2014 $ 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 Tax positions of prior years netted against deferred tax assets (1 ) Gross increases - tax positions during 2016 2 Gross decreases - tax positions of prior years (1 ) Gross decreases - lapse of statute of limitations — Gross decreases - settlement with taxing authorities — Balance as of December 31, 2016 $ 18

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2016
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) 2016 2015 2014 Core Network Services Revenue: North America $ 6,362 $ 6,207 $ 4,520 EMEA 744 835 904 Latin America 661 715 784 Total Core Network Services Revenue $ 7,767 $ 7,757 $ 6,208 Wholesale Voice Services Revenue: North America $ 386 $ 447 $ 535 EMEA 11 14 6 Latin America 8 11 28 Total Wholesale Voice Services Revenue $ 405 $ 472 $ 569 Total Revenue $ 8,172 $ 8,229 $ 6,777
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 for each of the years ended December 31, (dollars in millions) 2016 2015 2014 Adjusted EBITDA: North America $ 3,220 $ 3,048 $ 2,065 EMEA 215 235 214 Latin America 293 302 348 Unallocated Corporate Expenses (878 ) (947 ) (732 ) Adjusted EBITDA $ 2,850 $ 2,638 $ 1,895 Income Tax (Expense) Benefit (165 ) 3,150 76 Total Other Expense (602 ) (1,048 ) (775 ) Depreciation and Amortization (1,250 ) (1,166 ) (808 ) Non-Cash Stock Compensation (156 ) (141 ) (73 ) Non-Cash Impairment — — (1 ) Net Income $ 677 $ 3,433 $ 314
Summary of segment information	The following table presents capital expenditures by segment and reconciles capital expenditures to total capital expenditures for each of the years ended December 31: (dollars in millions) 2016 2015 2014 Capital Expenditures: North America $ 874 $ 752 $ 495 EMEA 145 158 117 Latin America 166 155 153 Unallocated Corporate Capital Expenditures 149 164 145 Total Capital Expenditures $ 1,334 $ 1,229 $ 910
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) 2016 2015 Assets: North America $ 20,818 $ 19,961 EMEA 1,639 1,796 Latin America 2,304 2,131 Other 127 129 Total Assets $ 24,888 $ 24,017
Schedule of changes in carrying amount of goodwill	The changes in the carrying amount of goodwill by segment during year ended December 31, 2016 and 2015 were as follows (in millions): North America EMEA Latin America Total Balance at January 1, 2015 $ 6,955 $ 138 $ 596 $ 7,689 Goodwill adjustments including the effect of foreign currency rate change 69 (9 ) — 60 Balance at December 31, 2015 7,024 129 596 7,749 Effect of foreign currency rate change — (20 ) — (20 ) Balance at December 31, 2016 $ 7,024 $ 109 $ 596 $ 7,729

Commitments, Contingencies an39

Commitments, Contingencies and Other Items (Tables)	12 Months Ended
	Dec. 31, 2016
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, 2016 (dollars in millions): Right-of-Way Agreements Operating Leases Total Future Minimum Sublease Receipts 2017 $ 162 $ 282 $ 444 $ 4 2018 80 244 324 4 2019 71 222 293 3 2020 55 164 219 1 2021 50 124 174 — Thereafter 325 501 826 — $ 743 $ 1,537 $ 2,280 $ 12
Schedule of long-term purchase commitments	The following table summarizes our purchase commitments at December 31, 2016 (dollars in millions): Total Less than 1 Year 2 - 3 Years 4 - 5 Years After 5 Years Cost of Access Services $ 425 $ 278 $ 131 $ 11 $ 5 Third-Party Maintenance Services 235 59 69 40 67 $ 660 $ 337 $ 200 $ 51 $ 72

Condensed Consolidating Finan40

Condensed Consolidating Financial Information (Tables)	12 Months Ended
	Dec. 31, 2016
Condensed Consolidating Financial Information [Abstract]
Schedule of Condensed Consolidating Statements of Operations	Condensed Consolidating Statements of Comprehensive Income (Loss) For the year ended December 31, 2016 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Revenue $ — $ — $ 3,557 $ 4,747 $ (132 ) $ 8,172 Costs and Expenses: Network access costs — — 1,283 1,574 (132 ) 2,725 Network related expenses — — 953 393 — 1,346 Depreciation and amortization — — 385 865 — 1,250 Selling, general and administrative expenses 16 5 1,024 362 — 1,407 Total costs and expenses 16 5 3,645 3,194 (132 ) 6,728 Operating (Loss) Income (16 ) (5 ) (88 ) 1,553 — 1,444 Other Income (Expense): Interest income — — 3 1 — 4 Interest expense (36 ) (505 ) (2 ) (3 ) — (546 ) Interest income (expense) affiliates, net 1,385 2,113 (3,215 ) (283 ) — — Equity in net earnings (losses) of subsidiaries (669 ) (2,033 ) 757 — 1,945 — Other, net (1 ) (39 ) 2 (22 ) — (60 ) Total other expense 679 (464 ) (2,455 ) (307 ) 1,945 (602 ) Income (Loss) before Income Taxes 663 (469 ) (2,543 ) 1,246 1,945 842 Income Tax (Expense) Benefit 14 (200 ) (2 ) 23 — (165 ) Net Income (Loss) 677 (669 ) (2,545 ) 1,269 1,945 677 Other Comprehensive Loss, Net of Income Taxes (86 ) — — (86 ) 86 (86 ) Comprehensive Income (Loss) $ 591 $ (669 ) $ (2,545 ) $ 1,183 $ 2,031 $ 591 Condensed Consolidating Statements of Comprehensive Income (Loss) 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 (Loss) Income (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 (Loss) Income, Net of Income Taxes (154 ) — — (154 ) 154 (154 ) Comprehensive Income (Loss) $ 3,279 $ 2,162 $ (3,103 ) $ 1,433 $ (492 ) $ 3,279 Condensed Consolidating Statements of Comprehensive Income (Loss) 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 (Loss) Income (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
Schedule of Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets December 31, 2016 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 $ 15 $ — $ 1,700 $ 104 $ — $ 1,819 Restricted cash and securities — — 1 6 — 7 Receivables, less allowances for doubtful accounts — — 26 686 — 712 Due from affiliates 17,032 21,715 — 2,180 (40,927 ) — Other — — 87 28 — 115 Total Current Assets 17,047 21,715 1,814 3,004 (40,927 ) 2,653 Property, Plant, and Equipment, net — — 3,869 6,270 — 10,139 Restricted Cash and Securities 22 — 9 — — 31 Goodwill and Other Intangibles, net — — 353 8,291 — 8,644 Investment in Subsidiaries 16,869 17,599 3,674 — (38,142 ) — Deferred Tax Assets 51 2,687 — 632 — 3,370 Other Assets, net — — 16 35 — 51 Total Assets $ 33,989 $ 42,001 $ 9,735 $ 18,232 $ (79,069 ) $ 24,888 Liabilities and Stockholders' Equity (Deficit) Current Liabilities: Accounts payable $ — $ — $ 307 $ 399 $ — $ 706 Current portion of long-term debt — — 2 5 — 7 Accrued payroll and employee benefits — — 160 35 — 195 Accrued interest 11 110 — 8 — 129 Current portion of deferred revenue — — 116 150 — 266 Due to affiliates — — 40,927 — (40,927 ) — Other — — 127 41 — 168 Total Current Liabilities 11 110 41,639 638 (40,927 ) 1,471 Long-Term Debt, less current portion 592 10,108 13 164 — 10,877 Deferred Revenue, less current portion — — 719 282 — 1,001 Other Liabilities 16 — 155 451 — 622 Commitments and Contingencies Stockholders' Equity (Deficit) 33,370 31,783 (32,791 ) 16,697 (38,142 ) 10,917 Total Liabilities and Stockholders' Equity (Deficit) $ 33,989 $ 42,001 $ 9,735 $ 18,232 $ (79,069 ) $ 24,888 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 — — 56 55 — 111 Total Current Assets 12,427 22,765 831 3,697 (37,990 ) 1,730 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 — — 12 38 — 50 Total Assets $ 29,264 $ 43,326 $ 8,377 $ 19,260 $ (76,210 ) $ 24,017 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 591 10,092 15 168 — 10,866 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) $ 29,264 $ 43,326 $ 8,377 $ 19,260 $ (76,210 ) $ 24,017
Schedule of Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the year ended December 31, 2016 Level 3 Communications, Inc. Level 3 Financing, Inc. Level 3 Communications, LLC Other Non-Guarantor Subsidiaries Eliminations Total (dollars in millions) Net Cash (Used in) Provided by Operating Activities $ (49 ) $ (468 ) $ 564 $ 2,296 $ — $ 2,343 Cash Flows from Investing Activities: Capital expenditures — — (704 ) (630 ) — (1,334 ) Change in restricted cash and securities, net 5 — 6 1 — 12 Proceeds from sale of property, plant and equipment and other assets — — 1 2 — 3 Net Cash Provided by (Used in) Investing Activities 5 — (697 ) (627 ) — (1,319 ) Cash Flows from Financing Activities: Long-term debt borrowings, net of issuance costs — 764 — — — 764 Payments on and repurchases of long-term debt, including current portion and refinancing costs — (806 ) (1 ) (13 ) — (820 ) Increase (decrease) due from/to affiliates, net 47 504 1,107 (1,658 ) — — Net Cash Provided by (Used in) Financing Activities 47 462 1,106 (1,671 ) — (56 ) Effect of Exchange Rates on Cash and Cash Equivalents — — — (3 ) — (3 ) Net Change in Cash and Cash Equivalents 3 (6 ) 973 (5 ) — 965 Cash and Cash Equivalents at Beginning of Year 12 6 727 109 — 854 Cash and Cash Equivalents at End of Year $ 15 $ — $ 1,700 $ 104 $ — $ 1,819 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

Unaudited Quarterly Financial41

Unaudited Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Data	Three Months Ended March 31, June 30, September 30, December 31, 2016 2015 2016 2015 2016 2015 2016 2015 (dollars in millions except per share data) Revenue $ 2,051 $ 2,053 $ 2,056 $ 2,061 $ 2,033 $ 2,062 $ 2,032 $ 2,053 Costs and Expenses: Network Access Costs 694 723 676 696 675 706 680 708 Network Related Expenses 338 356 339 363 337 369 332 344 Depreciation and Amortization 301 288 310 288 319 296 320 294 Selling, General and Administrative Expenses 356 370 357 364 348 364 346 369 Total Costs and Expenses 1,689 1,737 1,682 1,711 1,679 1,735 1,678 1,715 Operating Income 362 316 374 350 354 327 354 338 Other Income (Expense): Interest Income 1 1 1 — 1 — 1 — Interest Expense (135 ) (180 ) (140 ) (165 ) (139 ) (145 ) (132 ) (152 ) Loss on Modification and Extinguishment of Debt — — (40 ) (163 ) — — — (55 ) Venezuela Deconsolidation Charge — — — — — (171 ) — — Other, net (10 ) (10 ) (5 ) (17 ) 1 6 (6 ) 3 Total Other Expense (144 ) (189 ) (184 ) (345 ) (137 ) (310 ) (137 ) (204 ) Income Before Income Taxes 218 127 190 5 217 17 217 134 Income Tax (Expense) Benefit (90 ) (5 ) (34 ) (18 ) (74 ) (16 ) 33 3,189 Net Income (Loss) $ 128 $ 122 $ 156 $ (13 ) $ 143 $ 1 $ 250 $ 3,323 Net Income (Loss) Per Share - Basic $ 0.36 $ 0.35 $ 0.44 $ (0.04 ) $ 0.40 $ — $ 0.70 $ 9.33 Net Income (Loss) Per Share - Diluted $ 0.36 $ 0.35 $ 0.43 $ (0.04 ) $ 0.39 $ — $ 0.69 $ 9.24

Summary of Significant Accoun42

Summary of Significant Accounting Policies (Details) $ / shares in Units, $ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2016USD ($)regional_operating_unit

Sep. 30, 2016USD ($)

Jun. 30, 2016USD ($)

Mar. 31, 2016USD ($)

Dec. 31, 2015USD ($)

Sep. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Mar. 31, 2015USD ($)

Sep. 30, 2015USD ($)

Dec. 31, 2016USD ($)regional_operating_unit$ / shares

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Jan. 01, 2016USD ($)

Description of Business

Region Operating Units | regional_operating_unit

3

3

Business Acquisition, Effective Date of Acquisition

Oct. 31, 2014

Oct. 31, 2014

Revenue

$ 2,032

$ 2,033

$ 2,056

$ 2,051

$ 2,053

$ 2,062

$ 2,061

$ 2,053

$ 8,172

$ 8,229

$ 6,777

Venezuela deconsolidation charge

$ 0

$ 0

$ 0

$ 0

0

$ (171)

$ 0

$ 0

$ 0

(171)

0

Deferred Finance Costs, Current, Net

19

19

Debt Issuance Costs, Noncurrent, Net

109

109

Period company may receive up front payments for services to be provided in the future (in years)

25

USF contributions

$ 357

323

234

Bad debt expense

18

23

22

Capitalized labor and related costs associated with employee and contract labor working on capital projects

271

244

$ 187

New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets

$ 0

New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification

$ 0

New Accounting Pronouncement or Change in Accounting Principle, Effect of Adoption, Quantification, Per Share | $ / shares

$ 0.06

Debt Issuance Costs, Net

$ 128

$ 128

Sales Revenue | Customer Concentration Risk

Description of Business

Percentage of communications revenue from top ten customers

16.00%

16.00%

17.00%

Minimum [Member]

Description of Business

Finite-lived intangible assets, useful life, minimum (in years)

4 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)

5 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

Venezuela [Member]

Description of Business

Revenue

$ 72

CenturyLink Merger (Details)

CenturyLink Merger (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Oct. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Common stock, par value	$ 0.01		$ 0.01
CenturyLink [Member]
Business Acquisition [Line Items]
Business Acquisition, Date of Acquisition Agreement	Oct. 31, 2016
stock conversion ratio		1.4286
Common stock, par value		$ 1
cash consideration per share		$ 26.50
percentage of ownership of common stock		18.00%

Events Associated with the Ac44

Events Associated with the Acquisition of tw telecom inc. (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	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		$ 11,009	$ 11,025
Debt instrument, stated interest rate (as a percent)			7.00%
Common Stock, Shares Authorized	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
Business combination debt premiums incurred			$ 154
Business Acquisition, Share Price						$ 46.91
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Capital Lease Obligation						$ 152
Business Combination, Consideration Transferred		$ 8,100
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
Business Acquisition, Purchase Price Allocation, Property and Equipment						1,553
Business Acquisition, Purchase Price Allocation, Goodwill	$ 7,749	$ 7,689	$ 7,729	$ 7,749	$ 7,689	5,181
Business Acquisition, Purchase Price Allocation, Intangible Assets not Goodwill						1,263
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets						140
Business Acquisition, Purchase Price Allocation, Other Assets Acquired						8,446
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt						(2,099)
Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Deferred Revenue						(57)
Business Acquisition, Purchase Price Allocation, Other Liabilities Assumed						(279)
Business Acquisition, Purchase Price Allocation, Total Liabilities Assumed						2,435
Estimated total Amalgamation transaction consideration						$ 6,011
Purchase price allocation adjustment			60
Pro Forma Financial Information [Abstract]
Total Revenue					8,123
Net Loss					$ 149
Net income per share - basic (in dollars per share)					$ 0.44
Net income per share - diluted (in dollars per share)					$ 0.44
Business Combination, Integration Related Costs			81	32
Senior Notes 5.375percent Due 2022 [Member]
Acquisition
Long-term Debt, Gross	$ 1,000		$ 1,000	$ 1,000
Debt Instrument, Face Amount								$ 1,000
Debt instrument, stated interest rate (as a percent)			5.375%
Guarantor Subsidiaries [Member] | TrancheB2022TermLoanTotal [Member]
Acquisition
Long-term Debt, Gross			$ 2,000

Earnings Per Share (Details)

Earnings Per Share (Details) - shares shares in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Loss per share
Stock Awards Included in Computation of Earnings Per Share, Amount		3	3	4
Securities not included in computation of diluted loss per share (in millions of shares)	1
Convertible Senior Notes
Loss per share
Securities not included in computation of diluted loss per share (in millions of shares)				17

Property, Plant and Equipment46

Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	$ 21,388	$ 20,243
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(11,249)	(10,365)
Net	10,139	9,878
Depreciation expense	1,039	939	$ 713
Land
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	179	180
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	0	0
Net	179	180
Land Improvements
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	77	76
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(58)	(53)
Net	19	23
Facility and Leasehold Improvements
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	2,679	2,582
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(1,447)	(1,352)
Net	1,232	1,230
Network infrastructure
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	9,110	8,979
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(3,899)	(3,669)
Net	5,211	5,310
Operating Equipment
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	8,846	7,988
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(5,626)	(5,079)
Net	3,220	2,909
Furniture, Fixtures and Office Equipment
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	241	242
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(196)	(189)
Net	45	53
Other
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	26	28
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(23)	(23)
Net	3	5
Construction-in-Progress
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment, Gross	230	168
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	0	0
Net	$ 230	$ 168

Asset Retirement Obligations (D

Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Asset retirement obligation, beginning balance	$ 90	$ 85
Accretion expense	10	9
Liabilities settled	(9)	(8)
Revision in estimate cash flows	0	5
Effect of foreign currency rate change	(2)	(1)
Asset retirement obligation, ending balance	$ 89	$ 90

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	$ 2,257,000,000	$ 2,260,000,000
Finite-Lived Intangible Assets, Accumulated Amortization	(1,357,000,000)	(1,148,000,000)
Finite-Lived Intangible Assets, Net	900,000,000	1,112,000,000
Total Acquired Intangible Assets
Total Intangible assets, Gross Carrying Amount	2,272,000,000	2,275,000,000
Total intangible assets, Net	915,000,000	1,127,000,000
Impairment of Long-Lived Assets Held-for-use	0	0
Impairment of Intangible Assets (Excluding Goodwill)	0	0
Acquired finite-lived intangible asset amortization expense	211,000,000	227,000,000	$ 95,000,000
Estimated amortization expense of acquired finite-lived intangible asset
2,017	196,000,000
2,018	193,000,000
2,019	181,000,000
2,020	166,000,000
2,021	143,000,000
Thereafter	21,000,000
Finite-Lived Intangible Assets, Net	900,000,000	1,112,000,000
Vyvx Trade Name
Indefinite-Lived Intangible Assets:
Indefinite-Lived Intangible Assets, Net	15,000,000	15,000,000
Customer Contracts and Relationships
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	1,973,000,000	1,975,000,000
Finite-Lived Intangible Assets, Accumulated Amortization	(1,113,000,000)	(932,000,000)
Finite-Lived Intangible Assets, Net	$ 860,000,000	1,043,000,000
Total Acquired Intangible Assets
Acquired finite-lived intangible assets, amortization period (in years)	4 years 10 months 24 days
Estimated amortization expense of acquired finite-lived intangible asset
Finite-Lived Intangible Assets, Net	$ 860,000,000	1,043,000,000
Trademarks
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	55,000,000	55,000,000
Finite-Lived Intangible Assets, Accumulated Amortization	(55,000,000)	(55,000,000)
Finite-Lived Intangible Assets, Net	$ 0	0
Total Acquired Intangible Assets
Acquired finite-lived intangible assets, amortization period (in years)	4 years 9 months 18 days
Estimated amortization expense of acquired finite-lived intangible asset
Finite-Lived Intangible Assets, Net	$ 0	0
Patents and Developed Technology
Finite-Lived Intangible Assets:
Finite-Lived Intangible Assets, Gross Carrying Amount	229,000,000	230,000,000
Finite-Lived Intangible Assets, Accumulated Amortization	(189,000,000)	(161,000,000)
Finite-Lived Intangible Assets, Net	$ 40,000,000	69,000,000
Total Acquired Intangible Assets
Acquired finite-lived intangible assets, amortization period (in years)	2 years 9 months 18 days
Estimated amortization expense of acquired finite-lived intangible asset
Finite-Lived Intangible Assets, Net	$ 40,000,000	$ 69,000,000

Restructuring Charges (Details)

Restructuring Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Employee Separations
Restructuring charge and reserve
Restructuring charges		$ 24	$ 45
Restructuring reserve	$ 3	4
Facility Closings
Restructuring charge and reserve
Restructuring reserve	5	11
Benefit (loss) recognized as a result of lease modification	$ 0	3	1
Network Related Expenses [Member] | Employee Separations
Restructuring charge and reserve
Restructuring charges		8	11
General and Administrative Expense [Member] | Employee Separations
Restructuring charge and reserve
Restructuring charges		$ 16	$ 34

Fair Value of Financial Instr50

Fair Value of Financial Instruments - Liabilities, Recurring (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	7.00%
Fair Value, Measurements, Recurring | Reported Value Measurement [Member]
Liabilities measured on a recurring basis
Term Loans	$ 4,566	$ 4,556
Senior Notes	6,135	6,126
Capital Leases and Other	183	199
Total Long-term Debt, including the current portion:	10,884	10,881
Fair Value, Measurements, Recurring | Unadjusted quoted prices in active markets for identical assets or liabilities (Level 1)
Liabilities measured on a recurring basis
Term Loans	4,671	4,570
Senior Notes	6,283	6,298
Capital Leases and Other	0	0
Total Long-term Debt, including the current portion:	10,954	10,868
Fair Value, Measurements, Recurring | Significant Other Observable Inputs (Level 2)
Liabilities measured on a recurring basis
Term Loans	0	0
Senior Notes	0	0
Capital Leases and Other	183	199
Total Long-term Debt, including the current portion:	$ 183	$ 199
2.0 Billion Tranche B-II 2022 Term Loan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	3.50%
Floating Rate Senior Notes due 2018 [Member]
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	4.762%	4.101%
London Interbank Offered Rate (LIBOR) [Member] | TrancheBIII2019TermLoan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	3.00%
London Interbank Offered Rate (LIBOR) [Member] | TrancheB2020TermLoanTotal [Member]
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	3.00%
London Interbank Offered Rate (LIBOR) [Member] | 2.0 Billion Tranche B-II 2022 Term Loan [Member]
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	2.75%
London Interbank Offered Rate (LIBOR) [Member] | Floating Rate Senior Notes due 2018 [Member]
Liabilities measured on a recurring basis
Debt Instrument, Interest Rate, Stated Percentage	3.50%

Long-Term Debt - Schedule of Lo

Long-Term Debt - Schedule of Long Term Debt (Details) - USD ($) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2016	Jan. 01, 2014
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	7.00%			7.00%
Total Debt Obligations	$ 11,009		$ 11,025	$ 11,009
Total Unamortized (Discount) Premium	(13)		16	(13)
Unamortized Debt Issuance Expense	(112)		(128)	(112)
Less current portion	(7)		(15)	(7)
Long-Term Debt, less current portion	10,877		10,866	10,877
TrancheBIII2019TermLoan [Member]
Long-term debt
Total Debt Obligations	815		815	815
TrancheB2020TermLoanTotal [Member]
Long-term debt
Total Debt Obligations	$ 1,796		1,796	$ 1,796
2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Debt Instrument, Interest Rate Terms				LIBOR +2.75%
Debt Instrument, Interest Rate, Stated Percentage	3.50%			3.50%
Total Debt Obligations	$ 2,000		$ 2,000	$ 2,000
Floating Rate Senior Notes due 2018 [Member]
Long-term debt
Debt Instrument, Interest Rate Terms				6-Month LIBOR +3.50%
Debt Instrument, Interest Rate, Stated Percentage	4.762%		4.101%	4.762%
Total Debt Obligations	$ 300		$ 300	$ 300
Senior Notes due 2020 (7.0%)
Long-term debt
Total Debt Obligations	0		775	0
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%
Total Debt Obligations	$ 1,000		1,000	$ 1,000
Senior Notes 5point 625Percent Due 2023 [Member]
Long-term debt
Total Debt Obligations	500		500	500
Senior Notes 5point 125Percent Due 2023 [Member]
Long-term debt
Total Debt Obligations	700		700	700
Senior Notes 5point 375Percent Due 2025 [Member]
Long-term debt
Total Debt Obligations	800		800	800
Senior Notes 5.375 Percent Due 2024 [Member]
Long-term debt
Total Debt Obligations	$ 900		900	$ 900
Convertible Senior Notes 7 Percent Due 2015 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	5.25%			5.25%
Total Debt Obligations	$ 775		0	$ 775
Senior Notes 5point75Percent Due 2022 [Member]
Long-term debt
Total Debt Obligations	600		600	600
Capital Leases
Long-term debt
Total Debt Obligations	$ 183		199	$ 183
Tranche B III 2019 and Tranche B 2020 Term Loans [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	4.00%			4.00%
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%
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 5.375 Percent Due 2024 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	5.375%			5.375%
Guarantor Subsidiaries [Member]
Long-term debt
Less current portion	$ (2)		(2)	$ (2)
Long-Term Debt, less current portion	13		15	$ 13
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		0	$ 0
Long-Term Debt, less current portion	$ 592		$ 591	$ 592
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. | Senior Notes 5point75Percent Due 2022 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	5.75%			5.75%
London Interbank Offered Rate (LIBOR) [Member] | TrancheBIII2019TermLoan [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	3.00%			3.00%
London Interbank Offered Rate (LIBOR) [Member] | TrancheB2020TermLoanTotal [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	3.00%			3.00%
London Interbank Offered Rate (LIBOR) [Member] | 2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	2.75%			2.75%
London Interbank Offered Rate (LIBOR) [Member] | Floating Rate Senior Notes due 2018 [Member]
Long-term debt
Debt Instrument, Interest Rate, Stated Percentage	3.50%			3.50%
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, Description of Variable Rate Basis	LIBOR	LIBOR	LIBOR
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
Maximum [Member] | 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	1.00%			1.00%
Minimum [Member] | 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		0.75%

Long-Term Debt - Textuals (Deta

Long-Term Debt - Textuals (Details)	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)shares	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)days	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Mar. 22, 2016USD ($)	Nov. 13, 2015USD ($)	May 08, 2015USD ($)	Apr. 28, 2015USD ($)	Jan. 29, 2015USD ($)	Dec. 01, 2014USD ($)	Oct. 31, 2014USD ($)	Aug. 12, 2014USD ($)	Jan. 01, 2014USD ($)	Jul. 31, 2012USD ($)	Jan. 13, 2012USD ($)	Jun. 09, 2011USD ($)	Mar. 04, 2011USD ($)
Long-term debt
Long-term Debt, Gross	$ 11,009,000,000				$ 11,025,000,000				$ 11,009,000,000	$ 11,025,000,000
Debt instrument, stated interest rate (as a percent)	7.00%								7.00%
Debt Instrument, Redemption Price, Percentage									101.00%
Debt Conversion, Converted Instrument, Amount									$ 0	333,000,000	$ 142,000,000
Debt Issuance Costs, Net	$ 11,000,000				50,000,000				11,000,000	50,000,000	49,000,000
Debt Instrument, Unamortized Debt Issuance Costs	112,000,000				128,000,000				112,000,000	128,000,000
Loss on extinguishment of debt	0	$ 0	$ (40,000,000)	$ 0	(55,000,000)	$ 0	$ (163,000,000)	$ 0	$ (40,000,000)	(218,000,000)	$ (53,000,000)
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)
2,017	7,000,000								$ 7,000,000
2,018	306,000,000								306,000,000
2,019	822,000,000								822,000,000
2,020	1,804,000,000								1,804,000,000
2,021	650,000,000								650,000,000
Thereafter	7,420,000,000								7,420,000,000
Total Debt Obligations	11,009,000,000								11,009,000,000
2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Long-term Debt, Gross	$ 2,000,000,000				2,000,000,000				$ 2,000,000,000	2,000,000,000
Debt instrument, stated interest rate (as a percent)	3.50%								3.50%
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
Upfront basis point		25
TrancheB2022TermLoanTotal [Member] | Guarantor Subsidiaries [Member]
Long-term debt
Long-term Debt, Gross	$ 2,000,000,000								$ 2,000,000,000
Tranche B 2022 Term Loans
Long-term debt
Loss on extinguishment of debt			27,000,000
Tranche B 2022 Term Loans | 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 | Guarantor Subsidiaries [Member]
Long-term debt
Tranche B Term Loan 2022 upfront payment percentage																		0.75%
SeniorNotes6Point125PercentDue2021 [Member]
Long-term debt
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]
Long-term debt
Long-term Debt, Gross	$ 0				775,000,000				$ 0	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%
Debt Instrument, Redemption Price, Percentage		104.138%
TrancheB2020TermLoanTotal [Member]
Long-term debt
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]
Long-term debt
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%
TrancheBIII2019TermLoan [Member]
Long-term debt
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
Floating Rate Senior Notes due 2018 [Member]
Long-term debt
Long-term Debt, Gross	$ 300,000,000				$ 300,000,000				$ 300,000,000	$ 300,000,000
Debt instrument, stated interest rate (as a percent)	4.762%				4.101%				4.762%	4.101%
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)
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]
Long-term debt
Long-term Debt, Gross	$ 500,000,000				500,000,000				$ 500,000,000	$ 500,000,000
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)
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)
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]
Long-term debt
Long-term Debt, Gross	$ 700,000,000				700,000,000				$ 700,000,000	700,000,000
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]
Long-term debt
Long-term Debt, Gross	$ 800,000,000				800,000,000				$ 800,000,000	800,000,000
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 due 2020 (8.625%)
Long-term debt
Debt instrument, stated interest rate (as a percent)	8.625%								8.625%
Loss on extinguishment of debt					(55,000,000)
Senior Notes due 2020 (8.625%) | 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 due 2024 (5.375%) | 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
Long-term Debt, Gross	$ 1,000,000,000				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]
Long-term debt
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
Long-term Debt, Gross	$ 775,000,000				0				$ 775,000,000	0
Debt instrument, stated interest rate (as a percent)	5.25%								5.25%
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
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%
Senior Notes 5point 250Percent Due 2026 [Member] | Level 3 Financing [Member]
Long-term debt
Long-term Debt, Gross												$ 775,000,000
Debt instrument, stated interest rate (as a percent)	5.25%								5.25%
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
Long-term Debt, Gross	$ 183,000,000				$ 199,000,000				$ 183,000,000	$ 199,000,000
Debt instrument, weighted average interest rate (as percent)	5.80%								5.80%
Future contractual maturities of long-term debt and capital leases (excluding issue discounts, premiums and fair value adjustments)
Total Debt Obligations	$ 183,000,000								$ 183,000,000
London Interbank Offered Rate (LIBOR) [Member] | 2.0 Billion Tranche B-II 2022 Term Loan [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)	2.75%								2.75%
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, Interest spread on debt (as percent)		2.75%
Debt Instrument, Description of Variable Rate Basis	LIBOR	LIBOR			LIBOR
London Interbank Offered Rate (LIBOR) [Member] | 2.0 Billion Tranche B-II 2022 Term Loan [Member] | Level 3 Financing [Member] | Minimum [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)		0.75%
London Interbank Offered Rate (LIBOR) [Member] | Tranche B 2022 Term Loans | 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 | Guarantor Subsidiaries [Member] | Minimum [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)																		1.00%
London Interbank Offered Rate (LIBOR) [Member] | TrancheB2020TermLoanTotal [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)	3.00%								3.00%
London Interbank Offered Rate (LIBOR) [Member] | TrancheBIII2019TermLoan [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)	3.00%								3.00%
London Interbank Offered Rate (LIBOR) [Member] | Floating Rate Senior Notes due 2018 [Member]
Long-term debt
Debt instrument, stated interest rate (as a percent)	3.50%								3.50%

Accumulated Other Comprehensi53

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (387)	$ (301)	$ (147)	$ 36
Other comprehensive income before reclassifications	(87)	(156)	(187)
Amounts reclassified from accumulated other comprehensive income	1	2	4
Accumulated Translation Adjustment [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated Other Comprehensive Income (Loss), Net of Tax	(353)	(273)	(111)	67
Other comprehensive income before reclassifications	(80)	(162)	(178)
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	(34)	(28)	(36)	$ (31)
Other comprehensive income before reclassifications	(7)	6	(9)
Amounts reclassified from accumulated other comprehensive income	$ 1	$ 2	$ 4

Employee Benefits and Stock-B54

Employee Benefits and Stock-Based Compensation - Non-cash compensation expensed and capitalized (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stock-based compensation expense
Stock- based compensation expense	$ 157	$ 142	$ 74
Capitalized Noncash Compensation	(1)	(1)	(1)
Non-cash compensation expense	156	141	73
Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost	8	14	4
Outperform Stock Options
Stock-based compensation expense
Stock- based compensation expense	1	6	8
Restricted Stock Units and Shares
Stock-based compensation expense
Stock- based compensation expense	76	65	34
Performance Restricted Stock Units [Member]
Stock-based compensation expense
Stock- based compensation expense	43	35	14
401 (K) Match [Member]
Stock-based compensation expense
Stock- based compensation expense	37	36	23
Restricted Stock Unit Bonus Grant
Stock-based compensation expense
Stock- based compensation expense	$ 0	$ 0	$ (5)

Employee Benefits and Stock-B55

Employee Benefits and Stock-Based Compensation - Outperform Stock Options (Details) - Outperform Stock Options - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding
Options outstanding, beginning (in shares)	614,980	1,217,869	2,148,865
Options granted (in shares)	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	(6,875)	(12,945)	(52,901)
Options expired (in shares)	0	0	(106,844)
Options exercised (in shares)	(608,105)	(589,944)	(771,251)
Options outstanding, ending (in shares)	0	614,980	1,217,869	2,148,865
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures
Options, Beginning, Initial Strike Price Per Unit, Minimum (in dollars per share)	$ 20.29	$ 16.99	$ 14.1
Options, Beginning, Initial Strike Price Per Unit, Maximum (in dollars per share)	26.69	27.53	36.60
Options, Beginning, Weighted Average Initial Strike Price (in dollars per share)	$ 22.77	$ 22.76	$ 23.99
Options, Beginning, Aggregate Intrinsic Value		$ 48,500,000	$ 88,040,000	$ 31,600,000
OSO units Outstanding, Average Remaining Contractual Term		4 months 13 days	10 months 24 days	1 year 5 months 15 days
Options granted, Initial Strike Price Per Unit, Minimum (in dollars per share)	$ 0	$ 0	$ 0
Options granted, Initial Strike Price Per Unit, Maximum (in dollars per share)	0	0	0
Options granted, Weighted Average Initial Strike Price (in dollars per share)	0	0	0
Options forfeited, Initial Strike Price Per Unit, Minimum (in dollars per share)	20.29	20.29	16.99
Options forfeited, Initial Strike Price Per Unit, Maximum (in dollars per share)	26.69	26.69	27.53
Options forfeited, Weighted Average Initial Strike Price (in dollars per share)	26.03	22.81	22.99
Options expired, Initial Strke Price Per Unit, Minimum (in dollars per share)	0	0	36.6
Options expired, Initial Strke Price Per Unit, Maximum (in dollars per share)	0	0	36.6
Options expired, Weighted Average Initial Strike Price (in dollars per share)	0	0	36.60
Options exercised, Initial Strike Price Per Unit, Minimum (in dollars per share)	20.29	22.15	14.7
Options exercised, Initial Strike Price Per Unit, Maximum (in dollars per share)	26.69	22.97	27.53
Options exercised, Weighted Average Initial Strike Price (in dollars per share)	22.73	22.32	24.26
Options, Ending, Initial Strike Price Per Unit, Minimum (in dollars per share)		20.29	16.99	$ 14.1
Options, Ending, Initial Strike Price Per Unit, Maximum (in dollars per share)		26.69	27.53	36.60
Options, Ending, Weighted Average Initial Strike Price (in dollars per share)		$ 22.77	$ 22.76	$ 23.99
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 14,000,000	$ 13,000,000	$ 19,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period	992,446	622,755	1,000,000
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%
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 Benefits and Stock-B56

Employee Benefits and Stock-Based Compensation - Restricted Stock and Units (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)year$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / 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 | $	$ 80	$ 106	$ 72
Unamortized compensation expense | $	$ 77
Weighted average period over which unamortized compensation cost will be recognized (in years)	2 years 5 months 12 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested, Beginning balance (in shares) | shares	3,753,933	3,218,737	2,924,350
Stock and units granted (in shares) | shares	1,547,229	2,087,942	1,650,772
Lapse of restrictions (in shares) | shares	(1,342,027)	(1,194,519)	(1,150,080)
Stock and units forfeited (in shares) | shares	(254,712)	(358,227)	(206,305)
Nonvested, Ending balance (in shares) | shares	3,704,423	3,753,933	3,218,737
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	$ 42.09	$ 32.95	$ 22.77
Stock and units granted, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	51.45	50.60	43.48
Lapse of restrictions, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	36.95	31.70	22.92
Stock and units forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	47.45	44.25	27.14
Nonvested, Ending balance, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 47.49	$ 42.09	$ 32.95
Total fair value of restricted stock and restricted stock units whose restriction lapsed | $	$ 61	$ 38	$ 27
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
Fair value of units and shares awarded | $	$ 26	$ 38	$ 24
Unamortized compensation expense | $	$ 32
Weighted average period over which unamortized compensation cost will be recognized (in years)	1 year 7 months 2 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares
Nonvested, Beginning balance (in shares) | shares	1,228,465	567,881	0
Stock and units granted (in shares) | shares	498,184	713,657	605,111
Lapse of restrictions (in shares) | shares	(297,940)	0	(1,750)
Stock and units forfeited (in shares) | shares	(97,298)	(53,073)	(35,480)
Nonvested, Ending balance (in shares) | shares	1,331,411	1,228,465	567,881
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	$ 47.31	$ 39.31	$ 0
Stock and units granted, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	52.84	53.82	39.30
Lapse of restrictions, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	39.43	0	39.14
Stock and units forfeited, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	52.02	49.25	39.14
Nonvested, Ending balance, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 50.80	$ 47.31	$ 39.31
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 Benefits and Stock-B57

Employee Benefits and Stock-Based Compensation - Defined Contribution (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)year	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Maximum Annual Contribution Per Employee		$ 18	$ 18
Defined Contribution Plan, Vesting Period (in years) | year		3
Defined Contribution Plan, Vesting Percentage After Vesting Period		100.00%
Defined Contribution Plan, Cost Recognized		$ 37,000	36,000	$ 23,000
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
All Other Defined Contribution
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Cost Recognized		$ 6,000	6,000	6,000
Network Related Expenses [Member]
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Cost Recognized		5,000	5,000	4,000
Selling, General and Administrative Expenses [Member]
Schedule of Defined Contribution Plans Disclosures
Defined Contribution Plan, Cost Recognized		$ 32,000	$ 31,000	$ 19,000

Employee Benefits and Stock-B58

Employee Benefits and Stock-Based Compensation - Defined Benefits (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Compensation and Retirement and Compensation Related Costs, Share-based Payments Disclosure [Abstract]
Defined Benefit Plan, Fair Value of Plan Assets	$ 136	$ 142
Defined Benefit Plan, Benefit Obligation	158	158
Defined Benefit Plan, Funded Status of Plan	$ 22	$ 16

Employee Benefits and Stock-B59

Employee Benefits and Stock-Based Compensation - Annual Discretionary Bonus Grant (Details) shares in Millions	12 Months Ended
	Dec. 31, 2014shares
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

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, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
United States federal									$ 0	$ 0	$ 0
State									4	3	1
Foreign									41	33	40
Current income tax provision (benefit)									45	36	41
Deferred, net of changes in valuation allowances:
United States federal									177	(2,941)	(6)
State									27	(246)	(15)
Foreign									(84)	1	(96)
Deferred Income Tax Expense (Benefit)									(120)	3,186	117
Income Tax Benefit (Expense)	$ 33	$ (74)	$ (34)	$ (90)	$ 3,189	$ (16)	$ (18)	$ (5)	$ (165)	$ 3,150	$ 76

Income Taxes - Income (Loss) by

Income Taxes - Income (Loss) by Geographic Region (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
United States									$ 794	$ 401	$ 207
Foreign									48	(118)	31
Income (Loss) Before Income Taxes	$ 217	$ 217	$ 190	$ 218	$ 134	$ 17	$ 5	$ 127	$ 842	$ 283	$ 238

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
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									$ (295)	$ (99)	$ (83)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount									(31)	(15)	(8)
Effect of Earnings in Jurisdictions outside of the United States									24	30	13
Change in Valuation Allowance									139	3,401	205
Disallowed Interest									(58)	(62)	(25)
Non-Deductible Deconsolidation Loss									0	(57)	0
Other Permanent Items									(33)	(25)	(19)
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-based Compensation Cost, Amount									22	0	0
Effective Income Tax Rate Reconciliation, Federal Law Changes									110	0	0
Indefinite-lived assets									0	0	2
Uncertain Tax Positions									(2)	(5)	3
Change in Tax Rate									(24)	(20)	(7)
Other, net									(17)	2	(5)
Income Tax Benefit (Expense)	$ 33	$ (74)	$ (34)	$ (90)	$ 3,189	$ (16)	$ (18)	$ (5)	$ (165)	$ 3,150	$ 76

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2016
Deferred Tax Assets (Liabilities) [Line Items]
Recognized Income Tax Benefit	$ 16	$ 0	$ 3,300
Deferred Tax Assets:
Deferred revenue	364		351		$ 364
Unutilized tax net operating loss carry forwards	4,550		4,959		4,550
Fixed assets and intangible assets	95		115		95
Other	471		501		471
Total Deferred Tax Assets	5,480		5,926		5,480
Deferred Tax Liabilities:
Deferred revenue	(57)		(58)		(57)
Fixed assets and intangible assets	(962)		(924)		(962)
Deferred Tax Liabilities, Intangible Assets	(357)		(399)		(357)
Other	(120)		(350)		(120)
Total Deferred Tax Liabilities	(1,496)		(1,731)		(1,496)
Net Deferred Tax Assets before valuation allowance	3,984		4,195		3,984
Valuation Allowance	(862)		(1,002)		(862)
Net Deferred Tax (Liability) Asset after Valuation Allowance	(3,122)		(3,193)		(3,122)
U.S. Internal Revenue Service (IRS)
Deferred Tax Assets (Liabilities) [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount				$ 100
Recognized Income Tax Benefit	(110)		3,300
Deferred Tax Liabilities:
Valuation Allowance	(900)		$ (1,000)		(900)
Operating Loss Carryforwards	$ 9,037				9,037
Geographic Distribution, Foreign [Member]
Deferred Tax Assets (Liabilities) [Line Items]
Recognized Income Tax Benefit					$ 82

Income Taxes - Operating Loss C

Income Taxes - Operating Loss Carryforward (Details) $ in Millions	3 Months Ended			12 Months Ended
	Dec. 31, 2016USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Operating Loss Carryforwards [Line Items]
percentage change in a cumulative ownership shift				50
percent of stockholders				5.00%
Recognized Income Tax Benefit	$ 16	$ 0	$ 3,300
Deferred Income Tax Expense (Benefit)				$ (120)	$ 3,186	$ 117
Effective Income Tax Rate Reconciliation, Share-based Compensation, Excess Tax Benefit, Amount				22
Deferred Tax Assets, Valuation Allowance	862		1,002	862	1,002
U.S. Internal Revenue Service (IRS)
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	9,037			9,037
Recognized Income Tax Benefit	(110)		3,300
Deferred Income Tax Expense (Benefit)			3,100
Deferred Tax Assets, Valuation Allowance	900		$ 1,000	900	$ 1,000
U.S. Internal Revenue Service (IRS) | 2024
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	891			891
U.S. Internal Revenue Service (IRS) | 2025
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,267			1,267
U.S. Internal Revenue Service (IRS) | 2026
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,254			1,254
U.S. Internal Revenue Service (IRS) | 2027
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,645			1,645
U.S. Internal Revenue Service (IRS) | 2028
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	477			477
U.S. Internal Revenue Service (IRS) | 2029
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	694			694
U.S. Internal Revenue Service (IRS) | 2030
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	663			663
U.S. Internal Revenue Service (IRS) | 2031
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	833			833
U.S. Internal Revenue Service (IRS) | 2032
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	729			729
U.S. Internal Revenue Service (IRS) | 2033
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	194			194
U.S. Internal Revenue Service (IRS) | 2034
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	389			389
U.S. Internal Revenue Service (IRS) | 2035
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1			1
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	$ 9,400			$ 9,400

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Tax Benefit, Federal Law Changes	$ 110	$ 0	$ 0
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	17	17
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits, Beginning balance	18	17	13
Unrecognized tax benefits, increase from prior years positions netted against DTA	(1)	(2)	5
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions		3	1
Gross increases - tax positions during 2012	2	2	0
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions	(1)
Gross decreases - lapse of statue of limitations	0	(2)	(2)
Gross decreases - settlements with taxing authorities	0	0	0
Unrecognized tax benefits, Ending Balance	18	18	17
Accrued interest and penalties in the Company's liability for uncertain tax positions	(18)	(16)	(17)
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)	$ (1)

Segment Information Summarized

Segment Information Summarized Segment Information (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information
Net Income (Loss) Available to Common Stockholders, Basic									$ 677	$ 3,433	$ 314
Other Nonoperating Income (Expense)									(602)	(1,048)	(775)
Adjusted EBITDA by Segment									2,850	2,638	1,895
Income Tax Benefit (Expense)	$ 33	$ (74)	$ (34)	$ (90)	$ 3,189	$ (16)	$ (18)	$ (5)	(165)	3,150	76
Revenue	2,032	2,033	2,056	2,051	2,053	2,062	2,061	2,053	8,172	8,229	6,777
Capital expenditures									(1,334)	(1,229)	(910)
Depreciation and amortization	(320)	$ (319)	$ (310)	$ (301)	(294)	$ (296)	$ (288)	$ (288)	(1,250)	(1,166)	(808)
Total Assets	24,888				24,017				24,888	24,017
Share-based Compensation									(156)	(141)	(73)
non-cash impairment									0	0	(1)
Corporate and Other [Member]
Segment Reporting Information
Adjusted EBITDA by Segment									(878)	(947)	(732)
Capital expenditures									(149)	(164)	(145)
Total Assets	127				129				127	129
North America
Segment Reporting Information
Adjusted EBITDA by Segment									3,220	3,048	2,065
Capital expenditures									(874)	(752)	(495)
Total Assets	20,818				19,961				20,818	19,961
Europe
Segment Reporting Information
Adjusted EBITDA by Segment									215	235	214
Capital expenditures									(145)	(158)	(117)
Total Assets	1,639				1,796				1,639	1,796
Latin America
Segment Reporting Information
Adjusted EBITDA by Segment									293	302	348
Capital expenditures									(166)	(155)	$ (153)
Total Assets	$ 2,304				$ 2,131				$ 2,304	$ 2,131

Segment Information Revenue Fro

Segment Information Revenue From External Customers (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information
Revenue from external customers	$ 2,032	$ 2,033	$ 2,056	$ 2,051	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 8,172	$ 8,229	$ 6,777
Core Network Service [Member]
Segment Reporting Information
Revenue from external customers									7,767	7,757	6,208
Core Network Service [Member] | North America
Segment Reporting Information
Revenue from external customers									6,362	6,207	4,520
Core Network Service [Member] | Europe
Segment Reporting Information
Revenue from external customers									744	835	904
Core Network Service [Member] | Latin America
Segment Reporting Information
Revenue from external customers									661	715	784
Wholesale Voice Services and Other [Member]
Segment Reporting Information
Revenue from external customers									405	472	569
Wholesale Voice Services and Other [Member] | North America
Segment Reporting Information
Revenue from external customers									386	447	535
Wholesale Voice Services and Other [Member] | Europe
Segment Reporting Information
Revenue from external customers									11	14	6
Wholesale Voice Services and Other [Member] | Latin America
Segment Reporting Information
Revenue from external customers									$ 8	$ 11	$ 28

Segment Information Adjusted EB

Segment Information Adjusted EBITDA by Segment (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Adjusted EBITDA by Segment									$ 2,850	$ 2,638	$ 1,895
Income Tax Expense (Benefit)	$ (33)	$ 74	$ 34	$ 90	$ (3,189)	$ 16	$ 18	$ 5	165	(3,150)	(76)
Other Income									(602)	(1,048)	(775)
Depreciation and amortization	$ 320	$ 319	$ 310	$ 301	$ 294	$ 296	$ 288	$ 288	1,250	1,166	808
Share-based Compensation									156	141	73
non-cash impairment									0	0	1
Net Income (Loss) Available to Common Stockholders, Basic									677	3,433	314
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Adjusted EBITDA by Segment									(878)	(947)	(732)
North America
Segment Reporting Information [Line Items]
Adjusted EBITDA by Segment									3,220	3,048	2,065
Europe
Segment Reporting Information [Line Items]
Adjusted EBITDA by Segment									215	235	214
Latin America
Segment Reporting Information [Line Items]
Adjusted EBITDA by Segment									$ 293	$ 302	$ 348

Segment Information Capital Exp

Segment Information Capital Expenditures by Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Capital expenditures	$ 1,334	$ 1,229	$ 910
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Capital expenditures	149	164	145
North America
Segment Reporting Information [Line Items]
Capital expenditures	874	752	495
Europe
Segment Reporting Information [Line Items]
Capital expenditures	145	158	117
Latin America
Segment Reporting Information [Line Items]
Capital expenditures	$ 166	$ 155	$ 153

Segment Information Assets by S

Segment Information Assets by Segment (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Total Assets	$ 24,888	$ 24,017
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Total Assets	127	129
North America
Segment Reporting Information [Line Items]
Total Assets	20,818	19,961
Europe
Segment Reporting Information [Line Items]
Total Assets	1,639	1,796
Latin America
Segment Reporting Information [Line Items]
Total Assets	$ 2,304	$ 2,131

Segment Information Goodwill (D

Segment Information Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Oct. 31, 2014
Segment Reporting Information [Line Items]
Goodwill	$ 7,729	$ 7,749	$ 7,689	$ 5,181
Goodwill adjustments including the effect of foreign currency rate change		60
Effect of foreign currency rate change	(20)
North America
Segment Reporting Information [Line Items]
Goodwill	7,024	7,024	6,955
Goodwill adjustments including the effect of foreign currency rate change		69
Effect of foreign currency rate change	0
EMEA [Member]
Segment Reporting Information [Line Items]
Goodwill	109	129	138
Goodwill adjustments including the effect of foreign currency rate change		(9)
Effect of foreign currency rate change	(20)
Latin America
Segment Reporting Information [Line Items]
Goodwill	596	596	$ 596
Goodwill adjustments including the effect of foreign currency rate change		$ 0
Effect of foreign currency rate change	$ 0

Commitments, Contingencies an72

Commitments, Contingencies and Other Items - Lawsuits (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014	Dec. 31, 2016
Loss Contingencies
Estimated Litigation Liability	$ 97		$ 97
Peruvian Tax Litigation [Member] | Pending Litigation
Loss Contingencies
Release of Loss Contingency Accrual	11		15
Employee Severance and Contractor Termination Disputes | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim	29		29
Maximum | Brazilian Tax Claims [Member] | Pending Litigation
Loss Contingencies
Loss Contingency, Range of Possible Loss, Portion Not Accrued	48		48
Brazilian Tax Reserve Release [Member] | Brazilian Tax Claims [Member] | Pending Litigation
Loss Contingencies
Loss Contingency Accrual, Period Increase (Decrease)		$ 3	6
Loss Contingency Accrual, Payments		$ 5
Peruvian Tax Litigation, Before Interest [Member] | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim	26		26
Peruvian Tax Litigation, Income Taxwitholding 2001 and 2002 [Member] | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim	3		3
Peruvian Tax Litigation, Vat for 2001 and 2002 [Member] | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim	7		7
Peruvian Tax Litigation, Disallowance of VAT in 2005 [Member] | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim	16		16
Peruvian Tax Litigation [Member] | Pending Litigation
Loss Contingencies
Loss Contingency, Asserted Claim	$ 18		$ 18

Commitments, Contingencies an73

Commitments, Contingencies and Other Items - Other Commitments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)year	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Commitments and Contingencies Disclosure [Abstract]
Amount outstanding under letters of credit	$ 39	$ 46
Collateralized Financings	33	43
Payments under these right-of-way agreements	205	211	$ 173
Rent expense, including common area maintenance, under non-cancelable lease agreements	347	$ 357	$ 318
Right-of-Way Agreements
Right-of-Way Agreements, 2017	162
Right-of-Way Agreements, 2018	80
Right-of-Way Agreements, 2019	71
Right-of-Way Agreements, 2020	55
Right-of-Way Agreements, 2021	50
Right-of-Way Agreements, Thereafter	325
Right-of-Way Agreements, Total	743
Facilities
Facilities, 2017	282
Facilities, 2018	244
Facilities, 2019	222
Facilities, 2020	164
Facilities, 2021	124
Facilities, Thereafter	501
Facilities, Total	1,537
Total
Right-of-Way Agreements and Facilities, 2017	444
Right-of-Way Agreements and Facilities, 2018	324
Right-of-Way Agreements and Facilities, 2019	293
Right-of-Way Agreements and Facilities, 2020	219
Right-of-Way Agreements and Facilities, 2021	174
Right-of-Way Agreements and Facilities, Thereafter	826
Right-of-Way Agreements and Facilities, Total	2,280
Future Minimum Sublease Receipts
2,017	4
2,018	4
2,019	3
2,020	1
2,021	0
Thereafter	0
Total	$ 12
Period of Right-of-Way Agreements with cancelable agreements (in years) | year	1

Commitments, Contingencies an74

Commitments, Contingencies and Other Items - Purchase Commitments (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Long-term Purchase Commitment
Total	$ 660
Less than 1 Year	337
2 - 3 Years	200
4 - 5 Years	51
After 5 Years	72
Cost of Access Services
Long-term Purchase Commitment
Total	425
Less than 1 Year	278
2 - 3 Years	131
4 - 5 Years	11
After 5 Years	5
Third Party Maintenance Services
Long-term Purchase Commitment
Total	235
Less than 1 Year	59
2 - 3 Years	69
4 - 5 Years	40
After 5 Years	$ 67

Condensed Consolidating Finan75

Condensed Consolidating Financial Information - Narrative (Details)	Dec. 31, 2016
Long-term debt
Debt instrument, stated interest rate (as a percent)	7.00%
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 Finan76

Condensed Consolidating Financial Information - Statements of Operations (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Consolidating Financial Information
Revenue	$ 2,032	$ 2,033	$ 2,056	$ 2,051	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 8,172	$ 8,229	$ 6,777
Network Access Costs	680	675	676	694	708	706	696	723	2,725	2,833	2,529
Network Related Expenses	332	337	339	338	344	369	363	356	1,346	1,432	1,246
Costs and Expenses:
Depreciation and Amortization	320	319	310	301	294	296	288	288	1,250	1,166	808
Selling, General and Administrative Expenses	346	348	357	356	369	364	364	370	1,407	1,467	1,181
Total Costs and Expenses	1,678	1,679	1,682	1,689	1,715	1,735	1,711	1,737	6,728	6,898	5,764
Operating Income (Loss)	354	354	374	362	338	327	350	316	1,444	1,331	1,013
Other Income (Expense):
Interest Income	1	1	1	1	0	0	0	1	4	1	1
Interest expense	(132)	(139)	(140)	(135)	(152)	(145)	(165)	(180)	(546)	(642)	(654)
Interest income (expense) affiliates, net									0	0	0
Equity in net earnings (losses) of subsidiaries									0	0	0
Other income (expense), net									(60)	(407)	(122)
Total Other Expense	(137)	(137)	(184)	(144)	(204)	(310)	(345)	(189)	(602)	(1,048)	(775)
Income (Loss) Before Income Taxes	217	217	190	218	134	17	5	127	842	283	238
Income Tax Benefit (Expense)	33	(74)	(34)	(90)	3,189	(16)	(18)	(5)	(165)	3,150	76
Net income (loss)											314
Net Income	$ 250	$ 143	$ 156	$ 128	$ 3,323	$ 1	$ (13)	$ 122	677	3,433	314
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									(86)	(154)	(183)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									591	3,279	131
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									16	4	21
Total Costs and Expenses									16	4	21
Operating Income (Loss)									(16)	(4)	(21)
Other Income (Expense):
Interest Income									0	0	0
Interest expense									(36)	(51)	(143)
Interest income (expense) affiliates, net									1,385	1,310	1,227
Equity in net earnings (losses) of subsidiaries									(669)	2,162	(710)
Other income (expense), net									(1)	(18)	(53)
Total Other Expense									679	3,403	321
Income (Loss) Before Income Taxes									663	3,399	300
Income Tax Benefit (Expense)									14	34	14
Net income (loss)											314
Net Income									677	3,433
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									(86)	(154)	(183)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									591	3,279	131
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									5	0	2
Total Costs and Expenses									5	0	2
Operating Income (Loss)									(5)	0	(2)
Other Income (Expense):
Interest Income									0	0	0
Interest expense									(505)	(574)	(492)
Interest income (expense) affiliates, net									2,113	1,984	1,827
Equity in net earnings (losses) of subsidiaries									(2,033)	(1,693)	(2,047)
Other income (expense), net									(39)	(200)	0
Total Other Expense									(464)	(483)	(712)
Income (Loss) Before Income Taxes									(469)	(483)	(714)
Income Tax Benefit (Expense)									(200)	2,645	4
Net income (loss)											(710)
Net Income									(669)	2,162
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									0	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									(669)	2,162	(710)
Level 3 Communications, LLC
Condensed Consolidating Financial Information
Revenue									3,557	3,325	3,073
Network Access Costs									1,283	1,243	1,177
Network Related Expenses									953	947	762
Costs and Expenses:
Depreciation and Amortization									385	309	277
Selling, General and Administrative Expenses									1,024	1,064	735
Total Costs and Expenses									3,645	3,563	2,951
Operating Income (Loss)									(88)	(238)	122
Other Income (Expense):
Interest Income									3	0	0
Interest expense									(2)	(3)	(2)
Interest income (expense) affiliates, net									(3,215)	(3,041)	(2,890)
Equity in net earnings (losses) of subsidiaries									757	177	663
Other income (expense), net									2	3	7
Total Other Expense									(2,455)	(2,864)	(2,222)
Income (Loss) Before Income Taxes									(2,543)	(3,102)	(2,100)
Income Tax Benefit (Expense)									(2)	(1)	(1)
Net income (loss)											(2,101)
Net Income									(2,545)	(3,103)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									0	0	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									(2,545)	(3,103)	(2,101)
Other Non-Guarantor Subsidiaries
Condensed Consolidating Financial Information
Revenue									4,747	5,077	3,918
Network Access Costs									1,574	1,763	1,566
Network Related Expenses									393	485	484
Costs and Expenses:
Depreciation and Amortization									865	857	531
Selling, General and Administrative Expenses									362	399	423
Total Costs and Expenses									3,194	3,504	3,004
Operating Income (Loss)									1,553	1,573	914
Other Income (Expense):
Interest Income									1	1	1
Interest expense									(3)	(14)	(17)
Interest income (expense) affiliates, net									(283)	(253)	(164)
Equity in net earnings (losses) of subsidiaries									0	0	0
Other income (expense), net									(22)	(192)	(76)
Total Other Expense									(307)	(458)	(256)
Income (Loss) Before Income Taxes									1,246	1,115	658
Income Tax Benefit (Expense)									23	472	59
Net income (loss)											717
Net Income									1,269	1,587
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									(86)	(154)	(183)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									1,183	1,433	534
Eliminations
Condensed Consolidating Financial Information
Revenue									(132)	(173)	(214)
Network Access Costs									(132)	(173)	(214)
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									(132)	(173)	(214)
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									1,945	(646)	2,094
Other income (expense), net									0	0	0
Total Other Expense									1,945	(646)	2,094
Income (Loss) Before Income Taxes									1,945	(646)	2,094
Income Tax Benefit (Expense)									0	0	0
Net income (loss)											2,094
Net Income									1,945	(646)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent									86	154	183
Comprehensive Income (Loss), Net of Tax, Attributable to Parent									$ 2,031	$ (492)	$ 2,277

Condensed Consolidating Finan77

Condensed Consolidating Financial Information - Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 1,819	$ 854	$ 580	$ 631
Restricted cash and securities	7	8
Receivables, less allowances for doubtful accounts	712	757
Due from affiliates	0	0
Other	115	111
Total Current Assets	2,653	1,730
Property, Plant and Equipment, net	10,139	9,878
Restricted Cash and Securities	31	42
Goodwill and Other Intangibles Assets, net	8,644	8,876
Investment in Subsidiaries	0	0
Deferred Tax Assets	3,370	3,441
Other Assets, net	51	50
Total Assets	24,888	24,017
Liabilities:
Accounts payable	706	629
Current portion of long-term debt	7	15
Accrued payroll and employee benefits	195	218
Accrued interest	129	108
Current portion of deferred revenue	266	267
Due to affiliates	0	0
Other	168	179
Total Current Liabilities	1,471	1,416
Long-Term Debt, less current portion	10,877	10,866
Deferred Revenue, less current portion	1,001	977
Other Liabilities	622	632
Commitments and Contingencies	0	0
Stockholders' Equity (Deficit)	10,917	10,126	6,363	1,411
Total Liabilities and Stockholders’ Equity	24,888	24,017
Level 3 Communications, Inc.
Current Assets:
Cash and cash equivalents	15	12	7	8
Restricted cash and securities	0	0
Receivables, less allowances for doubtful accounts	0	0
Due from affiliates	17,032	12,415
Other	0	0
Total Current Assets	17,047	12,427
Property, Plant and Equipment, net	0	0
Restricted Cash and Securities	22	27
Goodwill and Other Intangibles Assets, net	0	0
Investment in Subsidiaries	16,869	16,772
Deferred Tax Assets	51	38
Other Assets, net	0	0
Total Assets	33,989	29,264
Liabilities:
Accounts payable	0	0
Current portion of long-term debt	0	0
Accrued payroll and employee benefits	0	0
Accrued interest	11	11
Current portion of deferred revenue	0	0
Due to affiliates	0	0
Other	0	0
Total Current Liabilities	11	11
Long-Term Debt, less current portion	592	591
Deferred Revenue, less current portion	0	0
Other Liabilities	16	15
Stockholders' Equity (Deficit)	33,370	28,647
Total Liabilities and Stockholders’ Equity	33,989	29,264
Level 3 Financing, Inc.
Current Assets:
Cash and cash equivalents	0	6	5	6
Restricted cash and securities	0	0
Receivables, less allowances for doubtful accounts	0	0
Due from affiliates	21,715	22,759
Other	0	0
Total Current Assets	21,715	22,765
Property, Plant and Equipment, net	0	0
Restricted Cash and Securities	0	0
Goodwill and Other Intangibles Assets, net	0	0
Investment in Subsidiaries	17,599	17,714
Deferred Tax Assets	2,687	2,847
Other Assets, net	0	0
Total Assets	42,001	43,326
Liabilities:
Accounts payable	0	1
Current portion of long-term debt	0	0
Accrued payroll and employee benefits	0	0
Accrued interest	110	90
Current portion of deferred revenue	0	0
Due to affiliates	0	0
Other	0	0
Total Current Liabilities	110	91
Long-Term Debt, less current portion	10,108	10,092
Deferred Revenue, less current portion	0	0
Other Liabilities	0	0
Stockholders' Equity (Deficit)	31,783	33,143
Total Liabilities and Stockholders’ Equity	42,001	43,326
Level 3 Communications, LLC
Current Assets:
Cash and cash equivalents	1,700	727	307	347
Restricted cash and securities	1	1
Receivables, less allowances for doubtful accounts	26	47
Due from affiliates	0	0
Other	87	56
Total Current Assets	1,814	831
Property, Plant and Equipment, net	3,869	3,423
Restricted Cash and Securities	9	14
Goodwill and Other Intangibles Assets, net	353	363
Investment in Subsidiaries	3,674	3,734
Deferred Tax Assets	0	0
Other Assets, net	16	12
Total Assets	9,735	8,377
Liabilities:
Accounts payable	307	195
Current portion of long-term debt	2	2
Accrued payroll and employee benefits	160	186
Accrued interest	0	0
Current portion of deferred revenue	116	119
Due to affiliates	40,927	37,990
Other	127	115
Total Current Liabilities	41,639	38,607
Long-Term Debt, less current portion	13	15
Deferred Revenue, less current portion	719	680
Other Liabilities	155	133
Stockholders' Equity (Deficit)	(32,791)	(31,058)
Total Liabilities and Stockholders’ Equity	9,735	8,377
Other Non-Guarantor Subsidiaries
Current Assets:
Cash and cash equivalents	104	109	261	270
Restricted cash and securities	6	7
Receivables, less allowances for doubtful accounts	686	710
Due from affiliates	2,180	2,816
Other	28	55
Total Current Assets	3,004	3,697
Property, Plant and Equipment, net	6,270	6,455
Restricted Cash and Securities	0	1
Goodwill and Other Intangibles Assets, net	8,291	8,513
Investment in Subsidiaries	0	0
Deferred Tax Assets	632	556
Other Assets, net	35	38
Total Assets	18,232	19,260
Liabilities:
Accounts payable	399	433
Current portion of long-term debt	5	13
Accrued payroll and employee benefits	35	32
Accrued interest	8	7
Current portion of deferred revenue	150	148
Due to affiliates	0	0
Other	41	64
Total Current Liabilities	638	697
Long-Term Debt, less current portion	164	168
Deferred Revenue, less current portion	282	297
Other Liabilities	451	484
Stockholders' Equity (Deficit)	16,697	17,614
Total Liabilities and Stockholders’ Equity	18,232	19,260
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	(40,927)	(37,990)
Other	0	0
Total Current Assets	(40,927)	(37,990)
Property, Plant and Equipment, net	0	0
Restricted Cash and Securities	0	0
Goodwill and Other Intangibles Assets, net	0	0
Investment in Subsidiaries	(38,142)	(38,220)
Deferred Tax Assets	0	0
Other Assets, net	0	0
Total Assets	(79,069)	(76,210)
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	(40,927)	(37,990)
Other	0	0
Total Current Liabilities	(40,927)	(37,990)
Long-Term Debt, less current portion	0	0
Deferred Revenue, less current portion	0	0
Other Liabilities	0	0
Stockholders' Equity (Deficit)	(38,142)	(38,220)
Total Liabilities and Stockholders’ Equity	$ (79,069)	$ (76,210)

Condensed Consolidating Finan78

Condensed Consolidating Financial Information - Statements of Cash Flows (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Consolidating Financial Information
Net Cash Provided by Operating Activities	$ 2,343	$ 1,855	$ 1,161
Cash Flows from Investing Activities:
Capital expenditures	(1,334)	(1,229)	(910)
Cash related to deconsolidated Venezuela operations	0	(83)	0
Increase (Decrease) in Restricted Cash and Investments	12	(22)	(10)
Proceeds from sale of property, plant and equipment and other assets	3	4	3
Payments to Acquire Businesses, Net of Cash Acquired	0	0	(167)
Other	0	(14)	(2)
Net Cash Used in Investing Activities	(1,319)	(1,344)	(1,086)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	764	4,832	589
Payments on and repurchases of long-term debt, including current portions and refinancing costs	(820)	(5,051)	(671)
Increase (decrease) due from affiliates, net	0	0	0
Net Cash Used in Financing Activities	(56)	(219)	(82)
Effect of Exchange Rates on Cash and Cash Equivalents	(3)	(18)	(44)
Net Change in Cash and Cash Equivalents	965	274	(51)
Cash and Cash Equivalents at Beginning of Year	854	580	631
Cash and Cash Equivalents at End of Year	1,819	854	580
Level 3 Communications, Inc.
Condensed Consolidating Financial Information
Net Cash Provided by Operating Activities	(49)	(40)	(178)
Cash Flows from Investing Activities:
Capital expenditures	0	0	0
Cash related to deconsolidated Venezuela operations		0
Increase (Decrease) in Restricted Cash and Investments	5	(25)	0
Proceeds from sale of property, plant and equipment and other assets	0	0	0
Payments to Acquire Businesses, Net of Cash Acquired			(474)
Other		0	0
Net Cash Used in Investing Activities	5	(25)	(474)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	0	0	590
Payments on and repurchases of long-term debt, including current portions and refinancing costs	0	(313)	(647)
Increase (decrease) due from affiliates, net	47	383	708
Net Cash Used in Financing Activities	47	70	651
Effect of Exchange Rates on Cash and Cash Equivalents	0	0	0
Net Change in Cash and Cash Equivalents	3	5	(1)
Cash and Cash Equivalents at Beginning of Year	12	7	8
Cash and Cash Equivalents at End of Year	15	12	7
Level 3 Financing, Inc.
Condensed Consolidating Financial Information
Net Cash Provided by Operating Activities	(468)	(617)	(458)
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	0
Payments to Acquire Businesses, Net of Cash Acquired			0
Other		0	0
Net Cash Used in Investing Activities	0	0	0
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	764	4,832	0
Payments on and repurchases of long-term debt, including current portions and refinancing costs	(806)	(4,725)	0
Increase (decrease) due from affiliates, net	504	511	457
Net Cash Used in Financing Activities	462	618	457
Effect of Exchange Rates on Cash and Cash Equivalents	0	0	0
Net Change in Cash and Cash Equivalents	(6)	1	(1)
Cash and Cash Equivalents at Beginning of Year	6	5	6
Cash and Cash Equivalents at End of Year	0	6	5
Level 3 Communications, LLC
Condensed Consolidating Financial Information
Net Cash Provided by Operating Activities	564	193	625
Cash Flows from Investing Activities:
Capital expenditures	(704)	(453)	(362)
Cash related to deconsolidated Venezuela operations		0
Increase (Decrease) in Restricted Cash and Investments	6	3	2
Proceeds from sale of property, plant and equipment and other assets	(1)	0	0
Payments to Acquire Businesses, Net of Cash Acquired			0
Other		(14)	0
Net Cash Used in Investing Activities	(697)	(464)	(360)
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	(1)	(2)	0
Increase (decrease) due from affiliates, net	1,107	693	(305)
Net Cash Used in Financing Activities	1,106	691	(305)
Effect of Exchange Rates on Cash and Cash Equivalents	0	0	0
Net Change in Cash and Cash Equivalents	973	420	(40)
Cash and Cash Equivalents at Beginning of Year	727	307	347
Cash and Cash Equivalents at End of Year	1,700	727	307
Other Non-Guarantor Subsidiaries
Condensed Consolidating Financial Information
Net Cash Provided by Operating Activities	2,296	2,319	1,172
Cash Flows from Investing Activities:
Capital expenditures	(630)	(776)	(548)
Cash related to deconsolidated Venezuela operations		(83)
Increase (Decrease) in Restricted Cash and Investments	1	0	(12)
Proceeds from sale of property, plant and equipment and other assets	2	4	3
Payments to Acquire Businesses, Net of Cash Acquired			307
Other		0	(2)
Net Cash Used in Investing Activities	(627)	(855)	(252)
Cash Flows from Financing Activities:
Long-term debt borrowings, net of issuance costs	0	0	(1)
Payments on and repurchases of long-term debt, including current portions and refinancing costs	(13)	(11)	(24)
Increase (decrease) due from affiliates, net	(1,658)	(1,587)	(860)
Net Cash Used in Financing Activities	(1,671)	(1,598)	(885)
Effect of Exchange Rates on Cash and Cash Equivalents	(3)	(18)	(44)
Net Change in Cash and Cash Equivalents	(5)	(152)	(9)
Cash and Cash Equivalents at Beginning of Year	109	261	270
Cash and Cash Equivalents at End of Year	104	109	261
Eliminations
Condensed Consolidating Financial Information
Net Cash Provided by 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	0
Payments to Acquire Businesses, Net of Cash Acquired			0
Other		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 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	0
Cash and Cash Equivalents at End of Year	$ 0	$ 0	$ 0

Unaudited Quarterly Financial79

Unaudited Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Selected Quarterly Financial Information [Abstract]
Revenue	$ 2,032	$ 2,033	$ 2,056	$ 2,051	$ 2,053	$ 2,062	$ 2,061	$ 2,053	$ 8,172	$ 8,229	$ 6,777
Network Access Costs	680	675	676	694	708	706	696	723	2,725	2,833	2,529
Network Related Expenses	332	337	339	338	344	369	363	356	1,346	1,432	1,246
Depreciation and Amortization	320	319	310	301	294	296	288	288	1,250	1,166	808
Selling, General and Administrative Expenses	346	348	357	356	369	364	364	370	1,407	1,467	1,181
Total Costs and Expenses	1,678	1,679	1,682	1,689	1,715	1,735	1,711	1,737	6,728	6,898	5,764
Operating Income (Loss)	354	354	374	362	338	327	350	316	1,444	1,331	1,013
Interest Income	1	1	1	1	0	0	0	1	4	1	1
Interest Expense	(132)	(139)	(140)	(135)	(152)	(145)	(165)	(180)	(546)	(642)	(654)
Loss on modification and extinguishment of debt	0	0	(40)	0	(55)	0	(163)	0	(40)	(218)	(53)
Venezuela deconsolidation charge	0	0	0	0	0	(171)	0	0	0	(171)	0
Other, net	(6)	1	(5)	(10)	3	6	(17)	(10)	(20)	(18)	(69)
Total Other Expense	(137)	(137)	(184)	(144)	(204)	(310)	(345)	(189)	(602)	(1,048)	(775)
Income (Loss) Before Income Taxes	217	217	190	218	134	17	5	127	842	283	238
Income Tax Expense (Benefit)	(33)	74	34	90	(3,189)	16	18	5	165	(3,150)	(76)
Net Income	$ 250	$ 143	$ 156	$ 128	$ 3,323	$ 1	$ (13)	$ 122	$ 677	$ 3,433	$ 314
Net Income (Loss) Per Share -Basic	$ 0.70	$ 0.40	$ 0.44	$ 0.36	$ 9.33	$ 0	$ (0.04)	$ 0.35	$ 1.89	$ 9.71	$ 1.23
Net Income (Loss) Per Share - Diluted	$ 0.69	$ 0.39	$ 0.43	$ 0.36	$ 9.24	$ 0	$ (0.04)	$ 0.35	$ 1.87	$ 9.58	$ 1.21
Recognized Income Tax Benefit	$ (16)		$ 0		$ (3,300)
Debt instrument, stated interest rate (as a percent)	7.00%								7.00%
Senior Notes due 2020 (8.625%)
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt					(55)
Debt instrument, stated interest rate (as a percent)	8.625%								8.625%
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%
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%
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%
Tranche B 2022 Term Loans
Selected Quarterly Financial Information [Abstract]
Loss on modification and extinguishment of debt			$ 27
BRAZIL
Selected Quarterly Financial Information [Abstract]
Recognized Income Tax Benefit	$ 35
U.S. Internal Revenue Service (IRS)
Selected Quarterly Financial Information [Abstract]
Recognized Income Tax Benefit	$ 110				$ (3,300)

Subsequent Event (Details)

Subsequent Event (Details) $ in Millions	Feb. 17, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Subsequent Event [Line Items]
Long-term Debt, Gross		$ 11,009	$ 11,025
Debt Instrument, Interest Rate, Stated Percentage		7.00%
Tranche B 2024 [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Long-term Debt, Gross	$ 4,611
Level 3 Financing [Member] | Tranche B 2024 [Member] | London Interbank Offered Rate (LIBOR) [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	225.00%
Upfront basis point	0.25