Lumen (LUMN) 10-K23 Feb 232022 FY Annual reportFinancial data

Company Profile

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
Cover Page - USD ($) $ in Billions	Dec. 31, 2022	Feb. 21, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-7784
Entity Registrant Name	Lumen Technologies, Inc.
Entity Incorporation, State or Country Code	LA
Entity Tax Identification Number	72-0651161
Entity Address, Address Line One	100 CenturyLink Drive,
Entity Address, City or Town	Monroe,
Entity Address, State or Province	LA
Entity Address, Postal Zip Code	71203
City Area Code	318
Local Phone Number	388-9000
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,001,303,567
Entity Public Float			$ 11.2
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE: Portions of the Registrant's Proxy Statement to be furnished in connection with the 2023 annual meeting of shareholders are incorporated by reference in Part III of this report.
Entity Central Index Key	0000018926
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Common Stock
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $1.00 per share
Trading Symbol	LUMN
Security Exchange Name	NYSE
Preferred Stock
Document Information [Line Items]
Title of 12(b) Security	Preferred Stock Purchase Rights
No Trading Symbol Flag	true
Security Exchange Name	NYSE

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Denver, Colorado
Auditor Firm ID	185

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
OPERATING REVENUE	$ 17,478,000,000	$ 19,687,000,000	$ 20,712,000,000
OPERATING EXPENSES
Cost of services and products (exclusive of depreciation and amortization)	7,868,000,000	8,488,000,000	8,934,000,000
Selling, general and administrative	3,078,000,000	2,895,000,000	3,464,000,000
Gain on sale of businesses	(773,000,000)	0	0
Loss on disposal groups held for sale	700,000,000	0	0
Depreciation and amortization	3,239,000,000	4,019,000,000	4,710,000,000
Goodwill impairment	3,271,000,000	0	2,642,000,000
Total operating expenses	17,383,000,000	15,402,000,000	19,750,000,000
OPERATING INCOME	95,000,000	4,285,000,000	962,000,000
OTHER EXPENSE
Interest expense	(1,332,000,000)	(1,522,000,000)	(1,668,000,000)
Other income (expense), net	246,000,000	(62,000,000)	(76,000,000)
Total other expense, net	(1,086,000,000)	(1,584,000,000)	(1,744,000,000)
(LOSS) INCOME BEFORE INCOME TAXES	(991,000,000)	2,701,000,000	(782,000,000)
Income tax expense	557,000,000	668,000,000	450,000,000
NET (LOSS) INCOME	$ (1,548,000,000)	$ 2,033,000,000	$ (1,232,000,000)
BASIC AND DILUTED EARNINGS (LOSS) PER COMMON SHARE
BASIC (in dollars per share)	$ (1.54)	$ 1.92	$ (1.14)
DILUTED (in dollars per share)	$ (1.54)	$ 1.91	$ (1.14)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
BASIC (in shares)	1,007,517	1,059,541	1,079,130
DILUTED (in shares)	1,007,517	1,066,778	1,079,130

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
NET (LOSS) INCOME	$ (1,548)	$ 2,033	$ (1,232)
Items related to employee benefit plans:
Change in net actuarial loss, net of $(205), $(134) and $26 tax	631	424	(92)
Reclassification of net actuarial loss to gain on the sale of business, net of $(142), $— and $— tax	422	0	0
Settlement charges recognized in net income (loss), net of $—, $(93) and $— tax	0	290	0
Change in net prior service cost, net of $(9), $(5) and $(12) tax	30	14	33
Reclassification of prior service credit to gain on the sale of business, net of $6, $— and $— tax	(19)	0	0
Curtailment loss, net of $—, $— and $(1) tax	0	0	3
Reclassification of realized loss on interest rate swaps to net (loss) income, net of $(5), $(20) and $(16) tax	17	63	46
Unrealized holding loss on interest rate swaps, net of $—, $— and $29 tax	0	(1)	(86)
Reclassification of realized loss on foreign currency translation to gain on the sale of business, net of $—, $— and $— tax	112	0	0
Foreign currency translation adjustment, net of $58, $30 and $(43) tax	(134)	(135)	(37)
Other comprehensive income (loss)	1,059	655	(133)
COMPREHENSIVE (LOSS) INCOME	$ (489)	$ 2,688	$ (1,365)

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Change in net actuarial loss (gain), tax	$ 205	$ 134	$ (26)
Reclassification of net actuarial loss to gain on the sale of business, tax	142	0	0
Settlement charge, tax	0	(93)	0
Change in net prior service cost, tax	(9)	(5)	(12)
Reclassification of prior service credit to gain on the sale of business, tax	6	0	0
Curtailment loss, tax	0	0	(1)
Reclassification of realized loss on interest rate swaps to net income, tax	5	20	16
Unrealized holding loss on interest rate swaps, tax	0	0	(29)
Reclassification of realized loss on foreign currency translation to gain on sale of business, tax	0	0	0
Foreign currency translation adjustment and other, tax	$ (58)	$ (30)	$ 43

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS
Cash and cash equivalents	$ 1,251	$ 354
Accounts receivable, less allowance of $85 and $114	1,477	1,544
Assets held for sale	1,889	8,809
Other	803	829
Total current assets	5,420	11,536
Property, plant and equipment, net of accumulated depreciation of $19,886 and $19,271	19,166	20,895
GOODWILL AND OTHER ASSETS
Goodwill	12,657	15,986
Other intangible assets, net	6,166	6,970
Other, net	2,172	2,606
Total goodwill and other assets	20,995	25,562
TOTAL ASSETS	45,581	57,993
CURRENT LIABILITIES
Current maturities of long-term debt	154	1,554
Accounts payable	950	758
Accrued expenses and other liabilities
Salaries and benefits	692	860
Income and other taxes	1,158	228
Current operating lease liabilities	344	385
Interest	181	278
Other	277	232
Liabilities held for sale	451	2,257
Current portion of deferred revenue	596	617
Total current liabilities	4,803	7,169
LONG-TERM DEBT	20,418	27,428
DEFERRED CREDITS AND OTHER LIABILITIES
Deferred income taxes, net	3,163	4,049
Benefit plan obligations, net	2,391	3,710
Other	4,369	3,797
Total deferred credits and other liabilities	9,923	11,556
COMMITMENTS AND CONTINGENCIES (Note 18)
STOCKHOLDERS' EQUITY
Preferred stock — non-redeemable, $25.00 par value, authorized 2,000 and 2,000 shares, issued and outstanding 7 and 7 shares	0	0
Common stock, $1.00 par value, authorized 2,200,000 and 2,200,000 shares, issued and outstanding 1,001,688 and 1,023,512 shares	1,002	1,024
Additional paid-in capital	18,080	18,972
Accumulated other comprehensive loss	(1,099)	(2,158)
Accumulated deficit	(7,546)	(5,998)
Total stockholders' equity	10,437	11,840
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 45,581	$ 57,993

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 85	$ 114
Property, plant and equipment, accumulated depreciation	$ 19,886	$ 19,271
Preferred stock-non-redeemable, par value (in dollars per share)	$ 25	$ 25
Preferred stock-non-redeemable, authorized shares (in shares)	2,000,000	2,000,000
Preferred stock-non-redeemable, issued shares (in shares)	7,000	7,000
Preferred stock-non-redeemable, outstanding shares (in shares)	7,000	7,000
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized shares (in shares)	2,200,000,000	2,200,000,000
Common stock, issued shares (in shares)	1,001,688,000	1,023,512,000
Common stock, outstanding shares (in shares)	1,001,688,000	1,023,512,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net (loss) income	$ (1,548)	$ 2,033	$ (1,232)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	3,239	4,019	4,710
Gain on sale of businesses	(773)	0	0
Loss on disposal groups held for sale	700	0	0
Goodwill impairment	3,271	0	2,642
Deferred income taxes	(1,230)	598	366
Provision for uncollectible accounts	133	105	189
Net (gain) loss on early retirement and modification of debt	(214)	(8)	105
Unrealized loss (gain) on investments	191	(138)	0
Stock-based compensation	98	120	175
Changes in current assets and liabilities:
Accounts receivable	(158)	(8)	115
Accounts payable	98	(261)	(543)
Accrued income and other taxes	972	(69)	27
Other current assets and liabilities, net	(372)	(353)	(262)
Retirement benefits	46	163	(111)
Changes in other noncurrent assets and liabilities, net	258	283	246
Other, net	24	17	97
Net cash provided by operating activities	4,735	6,501	6,524
INVESTING ACTIVITIES
Capital expenditures	(3,016)	(2,900)	(3,729)
Proceeds from sale of businesses	8,369	0	0
Proceeds from sale of property, plant and equipment and other assets	120	135	153
Other, net	3	53	12
Net cash provided by (used in) investing activities	5,476	(2,712)	(3,564)
FINANCING ACTIVITIES
Net proceeds from issuance of long-term debt	0	1,881	4,361
Payments of long-term debt	(8,093)	(3,598)	(7,315)
Net (payments of) proceeds from revolving line of credit	(200)	50	(100)
Dividends paid	(780)	(1,087)	(1,109)
Repurchases of common stock	(200)	(1,000)	0
Other, net	(40)	(53)	(87)
Net cash used in financing activities	(9,313)	(3,807)	(4,250)
Net increase (decrease) in cash, cash equivalents and restricted cash	898	(18)	(1,290)
Cash, cash equivalents and restricted cash at beginning of period	409	427	1,717
Cash, cash equivalents and restricted cash at end of period	1,307	409	427
Supplemental cash flow information:
Income taxes (paid) refunded, net	(76)	(112)	28
Interest paid (net of capitalized interest of $66, $53 and $75)	(1,365)	(1,487)	(1,627)
Supplemental non-cash information regarding investing activities:
Sale of property, plant and equipment in exchange for note receivable	0	56	0
Supplemental non-cash information regarding financing activities:
Purchase of software subscription in exchange for installment debt	0	77	0
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	1,251	354	406
Cash and cash equivalents and restricted cash included in Assets held for sale	44	40	0
Restricted cash included in Other current assets	0	2	3
Restricted cash included in Other, net noncurrent assets	12	13	18
Total	$ 1,307	$ 409	$ 427

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Cash Flows [Abstract]
Capitalized interest	$ 66	$ 53	$ 75

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Millions	Total	COMMON STOCK	ADDITIONAL PAID-IN CAPITAL	ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED DEFICIT	ACCUMULATED DEFICIT Cumulative Effect, Period of Adoption, Adjustment
Balance at beginning of period at Dec. 31, 2019		$ 1,090	$ 21,874	$ (2,680)	$ (6,814)	$ 9
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock through dividend reinvestment, incentive and benefit plans		7
Repurchases of common stock		0	0
Shares withheld to satisfy tax withholdings			(40)
Stock-based compensation and other, net			187
Dividends declared			(1,112)		6
Other comprehensive income (loss)	$ (133)			(133)
Net (loss) income	(1,232)				(1,232)
Balance at end of period at Dec. 31, 2020	$ 11,162	1,097	20,909	(2,813)	(8,031)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 1
Issuance of common stock through dividend reinvestment, incentive and benefit plans		8
Repurchases of common stock	$ (1,000)	(81)	(919)
Shares withheld to satisfy tax withholdings			(45)
Stock-based compensation and other, net			122
Dividends declared			(1,095)		0
Other comprehensive income (loss)	655			655
Net (loss) income	2,033				2,033
Balance at end of period at Dec. 31, 2021	$ 11,840	1,024	18,972	(2,158)	(5,998)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 1
Issuance of common stock through dividend reinvestment, incentive and benefit plans		11
Repurchases of common stock	$ (200)	(33)	(167)
Shares withheld to satisfy tax withholdings			(30)
Stock-based compensation and other, net			96
Dividends declared			(791)		0
Other comprehensive income (loss)	1,059			1,059
Net (loss) income	(1,548)				(1,548)
Balance at end of period at Dec. 31, 2022	$ 10,437	$ 1,002	$ 18,080	$ (1,099)	$ (7,546)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
DIVIDENDS DECLARED PER COMMON SHARE (in dollars per share)	$ 0.75

CONSOLIDATED STATEMENTS OF ST_2

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (PARENTHETICAL) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income tax expense	$ 557	$ 668	$ 450
ACCUMULATED DEFICIT
Income tax expense				$ 2
ACCUMULATED DEFICIT \| Cumulative Effect, Period of Adoption, Adjustment
Income tax expense				$ 2

Background and Summary of Signi

Background and Summary of Significant Accounting Policies	12 Months Ended
Background and Summary of Significant Accounting Policies	Dec. 31, 2022
Accounting Policies [Abstract]
Background and Summary of Significant Accounting Policies	Background and Summary of Significant Accounting Policies General We are an international facilities-based technology and communications company engaged primarily in providing a broad array of integrated products and services to our business and mass markets customers. Our specific products and services are detailed in Note 4—Revenue Recognition. Basis of Presentation The accompanying consolidated financial statements include our accounts and the accounts of our subsidiaries in which we have a controlling interest. Intercompany amounts and transactions with our consolidated subsidiaries have been eliminated. To simplify the overall presentation of our consolidated financial statements, we report immaterial amounts attributable to noncontrolling interests in certain of our subsidiaries as follows: (i) income attributable to noncontrolling interests in other income (expense), net, (ii) equity attributable to noncontrolling interests in additional paid-in capital and (iii) cash flows attributable to noncontrolling interests in other, net financing activities. We reclassified certain prior period amounts to conform to the current period presentation, including the recategorization of our Mass Markets revenue by product category in our segment reporting for 2022, 2021 and 2020. See Note 17—Segment Information for additional information. These changes had no impact on total operating revenue, total operating expenses or net (loss) income for any period. Operating Expenses Our current definitions of operating expenses are as follows: • Cost of services and products (exclusive of depreciation and amortization) are expenses incurred in providing products and services to our customers. These expenses include: employee-related expenses directly attributable to operating and maintaining our network (such as salaries, wages, benefits and professional fees); facilities expenses (which include third-party telecommunications expenses we incur for using other carriers' networks to provide services to our customers); rents and utilities expenses; equipment sales expenses (such as data integration and modem expenses); and other expenses directly related to our operations; and • Selling, general and administrative expenses are corporate overhead and other operating expenses. These expenses include: employee-related expenses (such as salaries, wages, internal commissions, benefits and professional fees) directly attributable to selling products or services and employee-related expenses for administrative functions; marketing and advertising; property and other operating taxes and fees; external commissions; litigation expenses associated with general matters; bad debt expense; and other selling, general and administrative expenses. These expense classifications may not be comparable to those of other companies. Summary of Significant Accounting Policies Use of Estimates Our consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles. These accounting principles require us to make certain estimates, judgments and assumptions. We believe that the estimates, judgments and assumptions we make when accounting for specific items and matters are reasonable, based on information available at the time they are made. These estimates, judgments and assumptions can materially affect the reported amounts of assets, liabilities and components of stockholders' equity as of the dates of the consolidated balance sheets, as well as the reported amounts of revenue, expenses and components of cash flows during the periods presented in our other consolidated financial statements. We also make estimates in our assessments of potential losses in relation to threatened or pending tax and legal matters. See Note 16—Income Taxes and Note 18—Commitments, Contingencies and Other Items for additional information. For matters not related to income taxes, if a loss contingency is considered probable and the amount can be reasonably estimated, we recognize an expense for the estimated loss. If we have the potential to recover a portion of the estimated loss from a third party, we make a separate assessment of recoverability and reduce the estimated loss if recovery is also deemed probable. For matters related to income taxes, if we determine that the impact of an uncertain tax position is more likely than not to be sustained upon audit by the relevant taxing authority, then we recognize a benefit for the largest amount that is more likely than not to be sustained. No portion of an uncertain tax position will be recognized if the position has less than a 50% likelihood of being sustained. Interest is recognized on the amount of unrecognized benefit from uncertain tax positions. For all of these and other matters, actual results could differ materially from our estimates. Assets Held for Sale We classify assets and related liabilities as held for sale when: (i) management has committed to a plan to sell the assets, (ii) the net assets are available for immediate sale, (iii) there is an active program to locate a buyer and (iv) the sale and transfer of the net assets is probable within one year. Assets and liabilities held for sale are presented separately on our consolidated balance sheets with a valuation allowance, if necessary, to recognize the net carrying amount at the lower of cost or fair value, less costs to sell. Depreciation of property, plant and equipment and amortization of finite-lived intangible assets and right-of-use assets are not recorded while these assets are classified as held for sale. For each period that assets are classified as being held for sale, they are tested for recoverability. Unless otherwise specified, the amounts and information presented in the notes do not include assets and liabilities that have been classified as held for sale as of December 31, 2022. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for additional information. Revenue Recognition We earn most of our consolidated revenue from contracts with customers, primarily through the provision of communications and other services. Revenue from contracts with customers is accounted for under Accounting Standards Codification ("ASC") 606. We also earn revenue from leasing arrangements (primarily fiber capacity and colocation agreements) and governmental subsidy payments, which are not accounted for under ASC 606. Revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to receive in exchange for those goods or services. Revenue is recognized based on the following five-step model: • Identification of the contract with a customer; • Identification of the performance obligations in the contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when, or as, we satisfy a performance obligation. We provide an array of communications services to business and residential customers, including local voice, VPN, Ethernet, data, broadband, private line (including special access), network access, transport, voice, information technology, video and other ancillary services. We provide these services to a wide range of businesses, including global, enterprise, wholesale, government, and small and medium business customers. Certain contracts also include the sale of equipment, which is not significant to our business. We recognize revenue for services when we provide the applicable service or when control of a product is transferred. Recognition of certain payments received in advance of services being provided is deferred. These advance payments may include certain activation and certain installation charges. If the activation and installation charges are not separate performance obligations, we recognize them as revenue over the actual or expected contract term using historical experience, which typically ranges from one For access services, we generally bill fixed monthly charges one month in advance to customers and recognize revenue as service is provided over the contract term in alignment with the customer's receipt of service. For usage and other ancillary services, we generally bill in arrears and recognize revenue as usage or delivery occurs. In most cases, the amount invoiced for our service offerings constitutes the price that would be billed on a standalone basis. In certain cases, customers may be permitted to modify their contracts. We evaluate the change in scope or price to identify whether the modification should be treated as a separate contract, whether the modification is a termination of the existing contract and creation of a new contract, or if it is a change to the existing contract. Customer contracts are evaluated to determine whether the performance obligations are separable. If the performance obligations are deemed separable and separate earnings processes exist, the total transaction price that we expect to receive with the customer is allocated to each performance obligation based on its relative standalone selling price. The revenue associated with each performance obligation is then recognized as earned. We periodically sell transmission capacity on our network. These transactions are generally structured as indefeasible rights of use, commonly referred to as IRUs, which are the exclusive right to use a specified amount of capacity or fiber for a specified term, typically 20 years. In most cases, we account for the cash consideration received on transfers of transmission capacity as ASC 606 revenue which is adjusted for the time value of money and is recognized ratably over the term of the agreement. Cash consideration received on transfers of dark fiber is accounted for as non-ASC 606 lease revenue, which we also recognize ratably over the term of the agreement. We do not recognize revenue on any contemporaneous exchanges of our transmission capacity assets for other non-owned transmission capacity assets. In connection with offering products and services provided to the end user by third-party vendors, we review the relationship between us, the vendor and the end user to assess whether revenue should be reported on a gross or net basis. In assessing whether revenue should be reported on a gross or net basis, we consider whether we act as a principal in the transaction and control the goods and services used to fulfill the performance obligations associated with the transaction. We have service level commitments pursuant to contracts with certain of our customers. To the extent that we determine that such service levels were not achieved or may not have been achieved, we estimate the amount of credits to be issued and record a corresponding reduction to revenue in the period that the service level commitment was not met or may not be met. Customer payments are made based on billing schedules included in our customer contracts, which is typically on a monthly basis. We defer (or capitalize) incremental contract acquisition and fulfillment costs and recognize (or amortize) such costs over the average contract life. Our deferred contract costs for our customers have average amortization periods of approximately 32 months for mass markets customers and 30 months for business customers. These deferred costs are periodically monitored to reflect any significant change in assumptions. See Note 4—Revenue Recognition for additional information. Advertising Costs Costs related to advertising are expensed as incurred and included in selling, general and administrative expenses in our consolidated statements of operations. Our advertising expense was $62 million, $56 million and $56 million for the years ended December 31, 2022, 2021 and 2020, respectively. Legal Costs In the normal course of our business, we incur costs to hire and retain external legal counsel to advise us on regulatory, litigation and other matters. Subject to certain exceptions, we expense these costs as the related services are received. Income Taxes We file a consolidated federal income tax return with our eligible subsidiaries. The provision for income taxes reflects taxes currently payable, tax consequences deferred to future periods and adjustments to our liabilities for uncertain tax positions. We record deferred income tax assets and liabilities reflecting future tax consequences attributable to tax net operating loss carryforwards ("NOLs"), tax credit carryforwards and differences between the financial statement carrying value of assets and liabilities and the tax basis of those assets and liabilities. Deferred taxes are computed using enacted tax rates expected to apply in the year in which the differences are expected to affect taxable income. The effect on deferred income tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date. We establish valuation allowances when necessary to reduce deferred income tax assets to the amounts that we believe are more likely than not to be recovered. Each quarter we evaluate the need to retain or adjust each valuation allowance on our deferred tax assets. See Note 16—Income Taxes for additional information. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments that are readily convertible into cash and are not subject to significant risk from fluctuations in interest rates. As a result, the value at which cash and cash equivalents are reported in our consolidated financial statements approximates their fair value. In evaluating investments for classification as cash equivalents, we require that individual securities have original maturities of ninety days or less and that individual investment funds have dollar-weighted average maturities of ninety days or less. To preserve capital and maintain liquidity, we invest with financial institutions we deem to be of sound financial condition and in high quality and relatively risk-free investment products. Our cash investment policy limits the concentration of investments with specific financial institutions or among certain products and includes criteria related to credit worthiness of any particular financial institution. Book overdrafts occur when we have issued checks but they have not yet been presented to our controlled disbursement bank accounts for payment. Disbursement bank accounts allow us to delay funding of issued checks until the checks are presented for payment. Until the issued checks are presented for payment, the book overdrafts are included in accounts payable on our consolidated balance sheets. This activity is included in the operating activities section in our consolidated statements of cash flows. There were no book overdrafts included in accounts payable at December 31, 2022 or 2021. Restricted Cash Restricted cash consists primarily of cash and investments that 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 approximated their fair value as of December 31, 2022 and 2021. Accounts Receivable and Allowance for Credit Losses Accounts receivable are recognized based upon the amount due from customers for the services provided or at cost for purchased and other receivables, less an allowance for credit losses. We use a loss rate method to estimate our allowance for credit losses. For more information on our methodology for estimating our allowance for credit losses, see Note 6—Credit Losses on Financial Instruments. We generally consider our accounts past due if they are outstanding over 30 days. Our past due accounts are written off against our allowance for credit losses when collection is considered to be not probable. Any recoveries of accounts previously written off are generally recognized as a reduction in bad debt expense in the period received. The carrying value of accounts receivable net of the allowance for credit losses approximates fair value. Accounts receivable balances acquired in a business combination are recorded at fair value for all balances receivable at the acquisition date and at the invoiced amount for those amounts invoiced after the acquisition date. Property, Plant and Equipment We record property, plant and equipment acquired in connection with our acquisitions based on its estimated fair value as of its acquisition date plus the estimated value of any associated legally or contractually required retirement obligations. We record purchased and constructed property, plant and equipment at cost, plus the estimated value of any associated legally or contractually required retirement obligations. We depreciate the majority of our property, plant and equipment using the straight-line group method over the estimated useful lives of groups of assets, but depreciate certain of our assets using the straight-line method over the estimated useful lives of the specific asset. Under the straight-line group method, assets dedicated to providing telecommunications services (which comprise the majority of our property, plant and equipment) that have similar physical characteristics, use and expected useful lives are pooled for purposes of depreciation and tracking. The equal life group procedure is used to establish each pool's average remaining useful life. Generally, under the straight-line group method, when an asset is sold or retired in the course of normal business activities, the cost is deducted from property, plant and equipment and charged to accumulated depreciation without recognition of a gain or loss. A gain or loss is recognized in our consolidated statements of operations only if a disposal is unusual. Leasehold improvements are amortized over the shorter of the useful lives of the assets or the expected lease term. Expenditures for maintenance and repairs are expensed as incurred. During the construction phase of network and other internal-use capital projects, we capitalize related employee and interest costs. Property, plant and equipment supplies used internally are carried at average cost, except for significant individual items which are carried at actual cost. We perform annual internal reviews to evaluate the reasonableness of the depreciable lives for our property, plant and equipment. Our reviews utilize models that take into account actual usage, physical wear and tear, replacement history, assumptions about technology evolution and, in certain instances, actuarially determined probabilities to estimate the remaining useful life of our asset base. Our remaining useful life assessments evaluate the possible loss in service value of assets that may precede the physical retirement. Assets shared among many customers may lose service value as those customers reduce their use of the asset. However, the asset is not retired until all customers no longer utilize the asset and we determine there is no alternative use for the asset. We have asset retirement obligations associated with the legally or contractually required removal of a limited group of property, plant and equipment assets from leased properties and the disposal of certain hazardous materials present in our owned properties. When an asset retirement obligation is identified, usually in association with the acquisition of the asset, we record the fair value of the obligation as a liability. 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. Where the removal obligation is not legally binding, the net cost to remove assets is expensed in the period in which the costs are actually incurred. We review long-lived tangible assets for impairment whenever facts and circumstances indicate that the carrying amounts of the assets may not be recoverable. For assessment purposes, long-lived assets are grouped with other assets and liabilities at the lowest identifiable level for which we generate cash flows independently of other groups of assets and liabilities, absent a material change in operations. An impairment loss is recognized only if the carrying amount of the asset group is not recoverable and exceeds its estimated fair value. Recoverability of the asset group to be held and used is assessed by comparing the carrying amount of the asset group to the estimated undiscounted future net cash flows expected to be generated by the asset group. If the asset group's carrying value is not recoverable, we recognize an impairment charge for the amount by which the carrying amount of the asset group exceeds its estimated fair value. Goodwill, Customer Relationships and Other Intangible Assets Intangible assets arising from business combinations, such as goodwill, customer relationships, capitalized software, trademarks and trade names, are initially recorded at estimated fair value. We amortize customer relationships primarily over an estimated life of 7 to 14 years, using the straight-line method, depending on the type of customer. Certain customer relationship intangible assets became fully amortized at the end of the first quarter 2021 using the sum-of-years-digits method, which is no longer used for any of our remaining intangible assets. We amortize capitalized software using the straight-line method primarily over estimated lives ranging up to 7 years. We amortize our other intangible assets using the straight-line method over an estimated life of 9 to 20 years. Other intangible assets not arising from business combinations are initially recorded at cost. Where there are no legal, regulatory, contractual or other factors that would reasonably limit the useful life of an intangible asset, we classify the intangible asset as indefinite-lived and such intangible assets are not amortized. Internally used software, whether purchased or developed by us, is capitalized and amortized using the straight-line method over its estimated useful life. We have capitalized certain costs associated with software such as costs of employees devoted to software development and external direct costs for materials and services. Costs associated with software to be used for internal purposes are expensed until the point at which the project has reached the development stage. Subsequent additions, modifications or upgrades to internal-use software are capitalized only to the extent that they allow the software to perform a task it previously did not perform. Software maintenance, data conversion and training costs are expensed in the period in which they are incurred. We review the remaining economic lives of our capitalized software annually. Capitalized software is included in other intangible assets, net, in our consolidated balance sheets. Our long-lived intangible assets, other than goodwill, with indefinite lives are assessed for impairment annually, or, under certain circumstances, more frequently, such as when events or changes in circumstances indicate there may be an impairment. These assets are carried at the estimated fair value at the time of acquisition and assets not acquired in acquisitions are recorded at historical cost. However, if their estimated fair value is less than the carrying amount, we recognize an impairment charge for the amount by which the carrying amount of these assets exceeds their estimated fair value. We are required to assess our goodwill for impairment annually, or more frequently if an event occurs or circumstances change that indicates it is more likely than not the fair values of any of our reporting units were less than their carrying values. We are required to write-down the value of goodwill of our reporting units in periods in which the recorded carrying value of any such unit exceeds its fair value of equity. Our reporting units are not discrete legal entities with discrete full financial statements. Therefore, the equity carrying value and future cash flows are assessed each time a goodwill impairment assessment is performed on a reporting unit. To do so, we assign our assets, liabilities and cash flows to reporting units using allocation methodologies which we believe are reasonable and consistent. This process entails various estimates, judgments and assumptions. We are required to reassign goodwill to reporting units whenever reorganizations of our internal reporting structure changes the composition of our reporting units. Goodwill is reassigned to the reporting units using a relative fair value approach. When the fair value of a reporting unit is available, we allocate goodwill based on the relative fair value of the reporting units. When fair value is not available, we utilize an alternative allocation methodology that we believe represents a reasonable approximation of the fair value of the operations being reorganized. For more information, see Note 3—Goodwill, Customer Relationships and Other Intangible Assets. Derivatives and Hedging From time to time we have used derivative instruments to hedge exposure to interest rate risks arising from fluctuation in interest rates. We account for derivative instruments in accordance with ASC 815, Derivatives and Hedging , which establishes accounting and reporting standards for derivative instruments. We do not use derivative financial instruments for speculative purposes. Derivatives are recognized in the consolidated balance sheets at their fair values. When we become a party to a derivative instrument and intend to apply hedge accounting, we formally document the hedge relationship and the risk management objective for undertaking the hedge, which includes designating the instrument for financial reporting purposes as a fair value hedge, a cash flow hedge, or a net investment hedge. As of December 31, 2022, we held no swap agreements since all of our variable-to-fixed interest rate swap agreements in place at the beginning of the year expired during the first half of 2022. While we held these agreements, we evaluated the effectiveness as described in Note 15—Derivative Financial Instruments (designated as cash-flow hedges) qualitatively on a quarterly basis. The change in the fair value of the interest rate swaps was reflected in accumulated other comprehensive loss and subsequently reclassified into earnings in the period the hedged transaction affects earnings, by virtue of qualifying as effective cash flow hedges. For more information see Note 15—Derivative Financial Instruments. Pension and Post-Retirement Benefits We recognize the funded status of our defined benefit and post-retirement plans as an asset or a liability on our consolidated balance sheets. Each year's actuarial gains or losses are a component of our other comprehensive income (loss), which is then included in our accumulated other comprehensive loss. Pension and post-retirement benefit expenses are recognized over the period in which the employee renders service and becomes eligible to receive benefits. We make significant assumptions (including the discount rate, expected rate of return on plan assets, mortality and health care trend rates) in computing the pension and post-retirement benefits expense and obligations. See Note 11—Employee Benefits for additional information. Foreign Currency Local currencies of our foreign subsidiaries are the functional currencies for financial reporting purposes except for certain foreign subsidiaries, primarily in Latin America prior to the August 1, 2022 sale of our Latin American business. 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 monthly exchange rates. A significant portion of our non-United States subsidiaries use either the British pound or the Euro, or used, prior to the August 1, 2022 sale of our Latin American business, the Brazilian Real, as their functional currency, each of which experienced significant fluctuations against the U.S. dollar during the years ended December 31, 2022, 2021 and 2020. We recognize foreign currency translation gains and losses as a component of accumulated other comprehensive loss in stockholders' equity and in our consolidated statements of comprehensive (loss) income in accordance with accounting guidance for foreign currency translation. Prior to the announcement of our divestitures as discussed in Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business, we considered the majority of our investments in our foreign subsidiaries to be long-term in nature. Our foreign currency 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), net on our consolidated statements of operations. See the description of our Assets Held for Sale policy above for more information on assets in foreign subsidiaries to be divested. Common Stock As of December 31, 2022, we had 19 million shares authorized for future issuance under our equity incentive plans. Preferred Stock Holders of outstanding Lumen Technologies preferred stock are entitled to receive cumulative dividends, receive preferential distributions equal to $25 per share plus unpaid dividends upon Lumen's liquidation and vote as a single class with the holders of common stock. Section 382 Rights Plan We maintain a Section 382 Rights Plan to protect our U.S. federal net operating loss carryforwards from certain Internal Revenue Code Section 382 limitations. Under the plan, one preferred stock purchase right was distributed for each share of our outstanding common stock as of the close of business on February 25, 2019, and those rights currently trade in tandem with the common stock until they expire or detach under the plan. This plan was designed to deter trading that would result in a change of control (as defined in Code Section 382), and therefore protect our ability to use our historical federal NOLs in the future. The plan is scheduled to lapse in late 2023. Dividends The declaration and payment of dividends is at the discretion of our Board of Directors. On November 2, 2022, we announced that our Board had terminated our quarterly cash dividend program. Under this revised capital allocation policy, the company plans to continue to invest in growth initiatives. Recently Adopted Accounting Pronouncements During 2022, we adopted Accounting Standards Update ("ASU") 2021-10, " Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance ” (“ASU 2021-10”) and ASU 2021-05, “ Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments ” (“ASU 2021-05”). During 2021, we adopted ASU 2020-09, " Debt (Topic 470) Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 " ("ASU 2020-09"), ASU 2020-01, " Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815) " ("ASU 2020-01"), and ASU 2019-12, " Simplifying the Accounting for Income Taxes (Topic 740) " ("ASU 2019-12"). During 2020, we adopted ASU 2016-13, "Measurement of Credit Losses on Financial Instruments" ("ASU 2016-13"). Each of these is described further below. Government Assistance On January 1, 2022, we adopted ASU 2021-10. This ASU requires business entities to disclose information about certain types of government assistance they receive. Please refer to Note 4—Revenue Recognition for more information. Leases On January 1, 2022, we adopted ASU 2021-05. This ASU (i) amends the lease classification requirements for lessors to align them with practice under ASC Topic 840, (ii) provides criteria for lessors to classify and account for a lease with variable lease payments that do not depend on a reference index or a rate as an operating lease; and (iii) provides guidance with respect to net investments by lessors under operating leases and other related topics. The adoption of ASU 2021-05 did not have a material impact to our consolidated financial statements. Debt On

Divestitures of the Latin Ameri

Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business	Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business Latin American Business On August 1, 2022, affiliates of Level 3 Parent, LLC, an indirect wholly-owned subsidiary of Lumen Technologies, Inc., sold Lumen’s Latin American business pursuant to a definitive agreement dated July 25, 2021, for pre-tax cash proceeds of approximately $2.7 billion. For the year ended December 31, 2022, we recorded a $597 million net pre-tax gain on disposal associated with the sale of our Latin American business. This gain is reflected as operating income within the consolidated statements of operations. In connection with the sale, we entered into a transition services agreement under which we provide the purchaser various support services. In addition, Lumen and the purchaser entered into commercial agreements whereby they provide each other various network and other commercial services. In addition, we agreed to indemnify the purchaser for certain matters for which future cash payments by Lumen could be required. Lumen has estimated the fair value of these indemnifications to be $86 million, which is included in other long-term liabilities in our consolidated balance sheet and has reduced our gain on the sale accordingly. The Latin American business was included in our continuing operations and classified as assets and liabilities held for sale on our consolidated balance sheets through the closing of the transaction on August 1, 2022. As a result of closing the transaction, we derecognized net assets of $1.9 billion, primarily made up of (i) property, plant and equipment, net of accumulated depreciation, of $1.7 billion, (ii) goodwill of $245 million, (iii) other intangible assets, net of accumulated amortization, of $140 million, and (iv) deferred income tax liabilities, net, of $154 million. In addition, we reclassified $112 million of realized loss on foreign currency translation, net of tax, to partially offset the gain on sale of our Latin American business. ILEC Business On October 3, 2022, we and certain of our affiliates sold the portion of our incumbent local exchange ("ILEC") business primarily conducted within 20 Midwestern and Southeastern states to affiliates of funds advised by Apollo Global Management, Inc. In exchange, we received $7.5 billion of consideration, which was reduced by approximately $0.4 billion of closing adjustments and partially paid through purchaser's assumption of approximately $1.5 billion of our long-term consolidated indebtedness, resulting in pre-tax cash proceeds of approximately $5.6 billion, subject to certain post-closing adjustments and indemnities. For the year ended December 31, 2022, we recorded a $176 million net pre-tax gain on disposal associated with the sale of our ILEC business. This gain is reflected as operating income within the consolidated statements of operations. In connection with the sale, we have entered into a transition services agreement under which we provide the purchaser various support services. In addition, Lumen and the purchaser entered into commercial agreements whereby they provide each other various network and other commercial services. Under these agreements, we have committed to ordering services of approximately $373 million from the purchaser over a period of three years and the purchaser has committed to ordering services of approximately $67 million from us over a period of three years. We also agreed to indemnify the purchaser for certain matters for which future cash payments by Lumen are expected. Lumen has estimated the fair value of these indemnifications to be $89 million, which is included in other current liabilities in our consolidated balance sheet and has increased our income tax expense accordingly. The ILEC business was included in our continuing operations and classified as assets and liabilities held for sale on our consolidated balance sheets through the closing of the transaction on October 3, 2022. As a result of closing the transaction, we derecognized net assets of $4.8 billion, primarily made up of (i) property, plant and equipment, net of accumulated depreciation, of $3.6 billion, (ii) goodwill of $2.6 billion and (iii) long-term debt, net of discounts, of $1.4 billion. In addition, we reclassified $403 million of net actuarial loss and prior service credit related to the Lumen Pension Plan, net of tax, conveyed to the purchaser to partially offset the gain on the sale of our ILEC business. EMEA Business On November 2, 2022, affiliates of Level 3 Parent, LLC, an indirect wholly-owned subsidiary of Lumen Technologies, Inc., granted an option to Colt Technology Services Group Limited, a portfolio company of Fidelity Investments, to purchase certain of their operations in Europe, the Middle East and Africa (the "EMEA business"), in exchange for $1.8 billion in cash, subject to certain working capital and other purchase price adjustments. Following the completion of a French consultative process, Colt exercised its option and on February 8, 2023, the parties entered into a definitive purchase agreement, which contains various customary covenants for transactions of this type including various indemnities. Level 3 Parent, LLC expects to close the transaction as early as late 2023, following receipt of all requisite regulatory approvals in the U.S. and certain countries where the EMEA business operates, as well as the satisfaction of other customary conditions. The actual amount of our net after-tax proceeds from this divestiture could vary substantially from the amounts we currently estimate, particularly if we experience delays in completing the transaction or if any of our other assumptions prove to be incorrect. We do not believe these divestiture transactions represent a strategic shift for Lumen. Therefore, neither of the divested businesses discussed above, nor the planned divestiture of the EMEA business meet the criteria to be classified as discontinued operations. As a result, we continued to report our operating results for the Latin American and ILEC businesses in our consolidated operating results through their respective disposal dates of August 1, 2022 and October 3, 2022, and we will continue to report our operating results for the EMEA business (the "disposal group") in our consolidated operating results until the transaction is closed. As of December 31, 2022 in the accompanying consolidated balance sheet, the assets and liabilities of our EMEA business are classified as held for sale and measured at the lower of (i) the carrying value when we classified the disposal group as held for sale and (ii) the fair value of the disposal group, less costs to sell. Effective with the designation of the disposal group as held for sale on November 2, 2022, we suspended recording depreciation of property, plant and equipment and amortization of finite-lived intangible assets and right-of-use assets while these assets are classified as held for sale. We estimate that we would have recorded an additional $51 million of depreciation, intangible amortization, and amortization of right-of-use assets for the year ended December 31, 2022 if the EMEA business did not meet the held for sale criteria. The classification of the EMEA business as held for sale was considered an event or change in circumstance which required an assessment of our goodwill for impairment. We performed a pre-classification and post-classification goodwill impairment test as described further in Note 3—Goodwill, Customer Relationships and Other Intangible Assets. As a result of our impairment tests, we determined the EMEA business disposal group was impaired resulting in a non-cash, non-tax-deductible goodwill impairment charge of $43 million. As a result of our evaluation of the recoverability of the carrying value of the assets and liabilities held for sale relative to the agreed upon sales price, adjusted for costs to sell, we recorded an estimated loss on disposal of $660 million during the year ended December 31, 2022 in the consolidated statement of operations and a valuation allowance included in assets held for sale on the consolidated balance sheet. We will perform this evaluation each reporting period until disposal and, based on subsequent remeasurements, we will adjust the valuation allowance in assets held for sale (including any gain, limited to the original value). The principal components of the held for sale assets and liabilities of the EMEA business are as follows: December 31, 2022 EMEA Business (Dollars in millions) Assets held for sale Cash and cash equivalents $ 43 Accounts receivable, less allowance of $5 76 Other current assets 59 Property, plant and equipment, net accumulated depreciation of $1,033 1,873 Goodwill (1) — Customer relationships and other intangibles, net 100 Operating lease assets 156 Valuation allowance on assets held for sale (2) (660) Deferred tax assets 138 Other non-current assets 38 Total assets held for sale $ 1,823 Liabilities held for sale Accounts payable $ 78 Salaries and benefits 23 Current portion of deferred revenue 28 Current operating lease liabilities 33 Other current liabilities 28 Deferred income taxes 38 Asset retirement obligations 30 Deferred revenue, non-current 85 Operating lease liabilities, non-current 103 Total liabilities held for sale $ 446 ______________________________________________________________________ (1) The assignment of goodwill was based on the relative fair value of the applicable reporting unit prior to being classified as held for sale. Prior to classification as held for sale, the goodwill was fully impaired as described in Note 3—Goodwill, Customer Relationships and Other Intangible Assets. (2) Includes the impact of $365 million, primarily related to loss on foreign currency translation, expected to be reclassified out of accumulated other comprehensive loss upon close of the sale.

Goodwill, Customer Relationship

Goodwill, Customer Relationships and Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Customer Relationships and Other Intangible Assets	Goodwill, Customer Relationships and Other Intangible Assets Goodwill, customer relationships and other intangible assets consisted of the following: As of December 31, 2022 (1) 2021 (1) (Dollars in millions) Goodwill $ 12,657 15,986 Indefinite-lived intangible assets $ 9 9 Other intangible assets subject to amortization: Customer relationships, less accumulated amortization of $3,606 and $11,740 (2) 4,574 5,365 Capitalized software, less accumulated amortization of $3,895 and $3,624 1,482 1,459 Trade names, patents and other, less accumulated amortization of $188 and $160 101 137 Total other intangible assets, net $ 6,166 6,970 ______________________________________________________________________ (1) These values exclude assets classified as held for sale. (2) Certain customer relationships with a gross carrying value of $8.7 billion became fully amortized during 2021 and were retired during the first quarter of 2022. As of December 31, 2022, the gross carrying amount of goodwill, customer relationships, indefinite-lived and other intangible assets was $26.5 billion. Our goodwill was derived from numerous acquisitions where the purchase price exceeded the fair value of the net assets acquired. We are required to assess our goodwill and other indefinite-lived intangible assets for impairment annually, or, under certain circumstances, more frequently, such as when events or changes in circumstances indicate there may be impairment. Our annual impairment assessment date for indefinite-lived intangible assets other than goodwill is December 31. We completed our qualitative assessment of our indefinite-lived intangible assets other than goodwill as of December 31, 2022 and 2021 and concluded it is more likely than not that our indefinite-lived intangible assets are not impaired; thus, no impairment charge for these assets was recorded in 2022 or 2021. We are required to write down the value of goodwill only when our assessment determines the carrying value of equity of any of our reporting units exceeds its fair value. Our annual impairment assessment date for goodwill is October 31, at which date we assess our reporting units. We report our results within two segments: Business and Mass Markets. See Note 17—Segment Information for more information on these segments and the underlying sales channels. As of December 31, 2022, we had three reporting units for goodwill impairment testing, which are (i) Mass Markets, (ii) North America Business ("NA Business") and (iii) Asia Pacific ("APAC") region. Prior to the planned divestiture of the EMEA business, the EMEA region was also a reporting unit and was tested for impairment in the pre-classification test as of October 31, 2022 discussed below. Prior to its August 1, 2022 divestiture, the Latin American ("LATAM") region was also a reporting unit. At October 31, 2020 we used eight reporting units for goodwill impairment testing, which were consumer, small and medium business, enterprise, wholesale, North American global accounts ("NA GAM"), EMEA, LATAM and APAC. Our reporting units are not discrete legal entities with discrete full financial statements. Our assets and liabilities are employed in and relate to the operations of multiple reporting units. For each reporting unit, we compare its estimated fair value of equity to its carrying value of equity that we assign to the reporting unit. If the estimated fair value of the reporting unit is greater than the carrying value, we conclude that no impairment exists. If the estimated fair value of the reporting unit is less than the carrying value, we record a non-cash impairment charge equal to the excess amount. Depending on the facts and circumstances, we typically estimate the fair value of our reporting units by considering either or both of (i) a discounted cash flow method, which is based on the present value of projected cash flows over a discrete projection period and a terminal value, which is based on the expected normalized cash flows of the reporting units following the discrete projection period, and (ii) a market approach, which includes the use of market multiples of publicly-traded companies whose services are comparable to ours. 2022 Goodwill Impairment Analyses As of October 31, 2022, we estimated the fair value of our four above-mentioned reporting units by considering both a market approach and a discounted cash flow method. We discounted the projected cash flows for our Mass Markets, NA Business, EMEA and APAC reporting units using a rate that represented their weighted average cost of capital as of the assessment date, which comprised an after-tax cost of debt and a cost of equity, as disclosed in the table below. We utilized company comparisons and analyst reports within the telecommunications industry which at the time of assessment supported a range of fair values derived from annualized revenue and earnings before interest, taxes, depreciation and amortization ("EBITDA") multiples between 1.8x and 4.6x and 4.7x and 10.8x, respectively. We selected a revenue and EBITDA multiple for each of our reporting units, resulting in an overall company revenue and EBITDA multiple of 2.5x and 5.5x, respectively. We also reconciled the estimated fair values of the reporting units to our market capitalization as of October 31, 2022 and concluded that the indicated control premium of approximately 59% was reasonable based on recent market transactions, including our divestitures, and our depressed stock price. Due to the depressed trading price of our stock at October 31, 2022, and our assessment performed with respect to the reporting units described above, we concluded that the estimated fair value of our NA Business reporting unit was less than our carrying value of equity for that reporting unit, resulting in a non-cash, non-tax-deductible goodwill impairment charge of approximately $3.2 billion. See the goodwill rollforward by segment table below for the impairment charges by segment. As of October 31, 2022, the estimated fair value of equity exceeded the carrying value of equity for our Mass Markets, EMEA and APAC reporting units by 97%, 171% and 101%, respectively. Based on our assessments performed, we concluded that the goodwill assigned to our Mass Markets, EMEA and APAC reporting units was not impaired at October 31, 2022. As of October 31, 2022 Reporting Units Mass Markets NA Business EMEA APAC Weighted average cost of capital 9.4 % 9.4 % 9.8 % 11.3 % After-tax cost of debt 4.7 % 4.7 % 5.1 % 6.3 % Cost of equity 14.0 % 14.0 % 14.4 % 16.2 % The classification of held for sale related to the EMEA business as described in Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business was considered an event or change in circumstance which required an assessment of our goodwill for impairment as of October 31, 2022. We performed a pre-announcement goodwill impairment test described above to determine whether there was an impairment prior to the classification of these assets as held for sale and to determine the November 2, 2022, fair values to be utilized for goodwill allocation regarding the disposal group to be classified as assets held for sale. We also performed a post-announcement goodwill impairment test using our estimated post-divestiture cash flows and carrying value of equity to evaluate whether the fair value of our NA Business, Mass Markets and APAC reporting units that will remain following the divestiture exceeds the carrying value of the equity of such reporting units after classification of assets held for sale. We concluded no impairment existed of our reporting units that remain following the divestiture. Separate from the annual, pre-announcement and post-announcement goodwill assessments discussed above, we performed an assessment of our EMEA business disposal group for impairment using the purchase price compared to the carrying value of the EMEA business net assets. As a result, the EMEA business disposal group was impaired, resulting in a non-cash, non-tax-deductible goodwill impairment charge of $43 million. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for additional information regarding the purchase price, carrying value, and impairment for goodwill of the EMEA business. See the goodwill rollforward by segment table below for the impairment charges by segment. 2021 Goodwill Impairment Analyses At October 31, 2021, we estimated the fair value of our five above-mentioned reporting units by considering both a market approach and a discounted cash flow method. As of October 31, 2021, we determined that the estimated fair value of equity exceeded the carrying value of equity for our Mass Markets, NA Business, EMEA, LATAM and APAC reporting units by 277%, 8%, 57%, 100% and 125%, respectively. Based on our assessments performed, we concluded it was more likely than not that the fair value of each of our reporting units exceeded the carrying value of equity of those reporting units at October 31, 2022. Therefore, we concluded no impairment existed as of our assessment date. Our classification of held for sale assets related to the divestitures of the Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively, as described in Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business, was considered an event or change in circumstance which required an assessment of our goodwill for impairment as of July 31, 2021. We performed a pre-classification goodwill impairment test to determine whether there was an impairment prior to the classification of these assets and to determine the July 31, 2021 fair values to be utilized for goodwill allocation regarding the Latin American and ILEC businesses classified as assets held for sale. We concluded it was more likely than not that the fair value of each of our reporting units exceeded the carrying value of equity of those reporting units at July 31, 2021. We also performed a post-classification goodwill impairment test using our estimated post-divestiture cash flows and carrying value of equity to evaluate whether the fair value of our reporting units that would remain following the divestitures exceeded the carrying value of the equity of such reporting units after classification of assets held for sale. At July 31, 2021, we estimated the fair value of our five above-mentioned reporting units by considering both a market approach and a discounted cash flow method. As of July 31, 2021, we determined that the estimated fair value of equity exceeded the carrying value of equity for our Mass Markets, NA Business, EMEA, LATAM and APAC reporting units by 150%, 24%, 58%,100% and 134%, respectively. Based on our assessments performed, we concluded it was more likely than not that the fair value of each of our reporting units exceeded the carrying value of equity of our reporting units at July 31, 2021. Therefore, we concluded no impairment existed as of our assessment date. The January 2021 internal reorganization of our reporting structure was considered an event or change in circumstance which required an assessment of our goodwill for impairment. We performed a qualitative impairment assessment in the first quarter of 2021 and concluded it was more likely than not that the fair value of each of our reporting units exceeded the carrying value of equity of those reporting units at January 31, 2021. Therefore, we concluded no impairment existed as of our assessment date. 2020 Goodwill Impairment Analyses At October 31, 2020, we estimated the fair value of our eight above-mentioned reporting units (prior to the January 2021 reorganization) by considering both a market approach and a discounted cash flow method. We discounted the projected cash flows for our consumer, enterprise, wholesale, small and medium business, NA GAM, EMEA, LATAM and APAC reporting units using a rate that represented their weighted average cost of capital as of the assessment date, which comprised an after-tax cost of debt and a cost of equity, as disclosed in the table below. We utilized company comparisons and analyst reports within the telecommunications industry which at the time of assessment supported a range of fair values derived from annualized revenue and EBITDA multiples between 2.0x and 5.5x and 4.8x and 12.5x, respectively. We selected a revenue and EBITDA multiple for each of our reporting units, resulting in an overall company revenue and EBITDA multiple of 2.3x and 5.7x, respectively. We also reconciled the estimated fair values of the reporting units to our market capitalization as of October 31, 2020 and concluded that the indicated control premium of approximately 33% was reasonable based on recent market transactions. Due to the depressed trading price of our stock at October 31, 2020 and our assessment performed with respect to the reporting units described above, we concluded that the estimated fair value of our consumer, wholesale, small and medium business and EMEA reporting units was less than our carrying value of equity for those reporting units. As a result, these reporting units were impaired, resulting in a non-cash, non-tax-deductible goodwill impairment charge of approximately $2.6 billion. As of October 31, 2020, the estimated fair value of equity exceeded the carrying value of equity for our enterprise, NA GAM, LATAM and APAC reporting units by 2%, 46%, 74% and 23%, respectively. Based on our assessments performed, we concluded that the goodwill assigned to our enterprise, NA GAM, LATAM and APAC reporting units was not impaired at October 31, 2020. As of October 31, 2020 Reporting Units Consumer, Enterprise, Wholesale, Small and medium business, and NA GAM EMEA LATAM APAC Weighted average cost of capital 7.6 % 8.0 % 14.3 % 10.1 % After-tax cost of debt 2.5 % 2.9 % 6.9 % 3.9 % Cost of equity 10.7 % 11.2 % 18.8 % 14.0 % The following table shows the rollforward of goodwill assigned to our reportable segments (including the January 2021 reorganization discussed above) from December 31, 2020 through December 31, 2022. International and Global Accounts Enterprise Small and Medium Business Wholesale Consumer Business Mass Markets Total (Dollars in millions) As of December 31, 2020 (1) $ 2,555 4,738 2,808 3,114 5,655 — — 18,870 January 2021 reorganization (2,555) (4,738) (2,808) (3,114) (5,655) 12,173 6,697 — Classified as held for sale — — — — — (913) (1,946) (2,859) Effect of foreign currency exchange rate change and other — — — — — (25) — (25) As of December 31, 2021 (1) $ — — — — — 11,235 4,751 15,986 Business Mass Markets Total (Dollars in millions) As of December 31, 2021 (1) $ 11,235 4,751 15,986 Effect of foreign currency exchange rate change and other (58) — (58) Impairment (3,271) — (3,271) As of December 31, 2022 (1) $ 7,906 4,751 12,657 ______________________________________________________________________ (1) Goodwill at December 31, 2022, December 31, 2021 and December 31, 2020 is net of accumulated impairment losses of $11.0 billion, $7.7 billion and $12.9 billion, respectively. The change in accumulated impairment losses at December 31, 2021 is the result of amounts classified as held for sale related to the divestitures of our Latin American and ILEC business on August 1, 2022 and October 3, 2022, respectively. The change in accumulated impairment losses at December 31, 2022 is the result of the impairments discussed above. For additional information on our segments, see Note 17—Segment Information. As of December 31, 2022, the weighted average remaining useful lives of our finite-lived intangible assets were approximately 7 years in total, approximately 8 years for customer relationships and 4 years for capitalized software. Total amortization expense for finite-lived intangible assets for the years ended December 31, 2022, 2021 and 2020 was $1.1 billion, $1.3 billion and $1.7 billion, respectively. We estimate that total amortization expense for finite-lived intangible assets for the years ending December 31, 2023 through 2027 will be as provided in the table below. As a result of classifying our EMEA business as being held for sale on our December 31, 2022 consolidated balance sheet, the amounts presented below do not include future amortization expense for intangible assets of the business to be divested. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. (Dollars in millions) 2023 $ 941 2024 871 2025 810 2026 765 2027 687

Revenue Recognition

Revenue Recognition	12 Months Ended
Revenue Recognition	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Product and Service Categories We categorize our products and services revenue among the following categories for the Business segment: • Compute and Application Services , which include our Edge Cloud services, IT solutions, Unified Communications and Collaboration ("UC&C"), data center, content delivery network ("CDN") and managed security services; • IP and Data Services , which include Ethernet, IP, and VPN data networks, including software-defined wide area networks ("SD WAN") based services, Dynamic Connections and Hyper WAN; • Fiber Infrastructure Services , which include dark fiber, optical services and equipment; and • Voice and Other , which include Time Division Multiplexing ("TDM") voice, private line and other legacy services. We categorize our products and services revenue among the following categories for the Mass Markets segment: • Fiber Broadband , under which we provide high speed broadband services to residential and small business customers utilizing our fiber-based network infrastructure; • Other Broadband , under which we provide primarily lower speed broadband services to residential and small business customers utilizing our copper-based network infrastructure; and • Voice and Other, under which we derive revenues from (i) providing local and long-distance services, professional services, and other ancillary services, and (ii) federal broadband and state support payments. Reconciliation of Total Revenue to Revenue from Contracts with Customers The following tables provide total revenue by segment, sales channel and product category. They also provide the amount of revenue that is not subject to ASC 606, " Revenue from Contracts with Customers " ("ASC 606"), but is instead governed by other accounting standards. The amounts in the tables below include the Latin American and ILEC businesses revenues prior to their sales on August 1, 2022 and October 3, 2022, respectively: Year Ended December 31, 2022 Total Revenue Adjustments for Non-ASC 606 Revenue (1) Total Revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 667 (227) 440 IP and Data Services 1,510 — 1,510 Fiber Infrastructure 830 (136) 694 Voice and Other 638 — 638 Total IGAM Revenue 3,645 (363) 3,282 Large Enterprise Compute and Application Services 621 (60) 561 IP and Data Services 1,517 — 1,517 Fiber Infrastructure 478 (46) 432 Voice and Other 793 — 793 Total Large Enterprise Revenue 3,409 (106) 3,303 Mid-Market Enterprise Compute and Application Services 135 (29) 106 IP and Data Services 1,629 (4) 1,625 Fiber Infrastructure 192 (7) 185 Voice and Other 509 — 509 Total Mid-Market Enterprise Revenue 2,465 (40) 2,425 Wholesale Compute and Application Services 242 (157) 85 IP and Data Services 1,115 — 1,115 Fiber Infrastructure 652 (113) 539 Voice and Other 1,511 (239) 1,272 Total Wholesale Revenue 3,520 (509) 3,011 Business Segment by Product Category Compute and Application Services 1,665 (473) 1,192 IP and Data Services 5,771 (4) 5,767 Fiber Infrastructure 2,152 (302) 1,850 Voice and Other 3,451 (239) 3,212 Total Business Segment Revenue 13,039 (1,018) 12,021 Mass Markets Segment by Product Category Fiber Broadband 604 (18) 586 Other Broadband 2,163 (200) 1,963 Voice and Other 1,672 (134) 1,538 Total Mass Markets Revenue 4,439 (352) 4,087 Total Revenue $ 17,478 (1,370) 16,108 Timing of revenue Goods and services transferred at a point in time $ 154 Services performed over time 15,954 Total revenue from contracts with customers $ 16,108 Year Ended December 31, 2021 Total Revenue Adjustments for Non-ASC 606 Revenue (1) Total Revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 731 (279) 452 IP and Data Services 1,716 (1) 1,715 Fiber Infrastructure 889 (129) 760 Voice and Other 747 — 747 Total IGAM Revenue 4,083 (409) 3,674 Large Enterprise Compute and Application Services 696 (62) 634 IP and Data Services 1,583 — 1,583 Fiber Infrastructure 540 (50) 490 Voice and Other 952 (1) 951 Total Large Enterprise Revenue 3,771 (113) 3,658 Mid-Market Enterprise Compute and Application Services 127 (30) 97 IP and Data Services 1,710 (6) 1,704 Fiber Infrastructure 207 (8) 199 Voice and Other 605 — 605 Total Mid-Market Enterprise Revenue 2,649 (44) 2,605 Wholesale Compute and Application Services 188 (159) 29 IP and Data Services 1,198 — 1,198 Fiber Infrastructure 622 (118) 504 Voice and Other 1,608 (252) 1,356 Total Wholesale Revenue 3,616 (529) 3,087 Business Segment by Product Category Compute and Application Services 1,742 (530) 1,212 IP and Data Services 6,207 (7) 6,200 Fiber Infrastructure 2,258 (305) 1,953 Voice and Other 3,912 (253) 3,659 Total Business Segment Revenue 14,119 (1,095) 13,024 Mass Markets Segment by Product Category Fiber Broadband 524 — 524 Other Broadband 2,507 (227) 2,280 Voice and Other 2,537 (570) 1,967 Total Mass Markets Revenue 5,568 (797) 4,771 Total Revenue $ 19,687 (1,892) 17,795 Timing of revenue Goods and services transferred at a point in time $ 138 Services performed over time 17,657 Total revenue from contracts with customers $ 17,795 Year Ended December 31, 2020 Total Revenue Adjustments for Non-ASC 606 Revenue (1) Total Revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 759 (265) 494 IP and Data Services 1,736 — 1,736 Fiber Infrastructure 846 (110) 736 Voice and Other 796 — 796 Total IGAM Revenue 4,137 (375) 3,762 Large Enterprise Compute and Application Services 665 (82) 583 IP and Data Services 1,628 (2) 1,626 Fiber Infrastructure 601 (46) 555 Voice and Other 1,067 (2) 1,065 Total Large Enterprise Revenue 3,961 (132) 3,829 Mid-Market Enterprise Compute and Application Services 127 (16) 111 IP and Data Services 1,809 (6) 1,803 Fiber Infrastructure 212 (9) 203 Voice and Other 753 — 753 Total Mid-Market Enterprise Revenue 2,901 (31) 2,870 Wholesale Compute and Application Services 184 (161) 23 IP and Data Services 1,249 — 1,249 Fiber Infrastructure 618 (121) 497 Voice and Other 1,758 (258) 1,500 Total Wholesale Revenue 3,809 (540) 3,269 Business Segment by Product Category Compute and Application Services 1,735 (524) 1,211 IP and Data Services 6,422 (8) 6,414 Fiber Infrastructure 2,277 (286) 1,991 Voice and Other 4,374 (260) 4,114 Total Business Segment Revenue 14,808 (1,078) 13,730 Mass Markets Segment by Product Category Fiber Broadband 427 — 427 Other Broadband 2,639 (236) 2,403 Voice and Other 2,838 (601) 2,237 Total Mass Markets Revenue 5,904 (837) 5,067 Total Revenue $ 20,712 (1,915) 18,797 Timing of revenue Goods and services transferred at a point in time $ 250 Services performed over time 18,547 Total revenue from contracts with customers $ 18,797 ______________________________________________________________________ (1) Includes regulatory revenue and lease revenue not within the scope of ASC 606. Customer Receivables and Contract Balances The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of December 31, 2022 and 2021: December 31, 2022 December 31, 2021 (Dollars in millions) Customer receivables (1) $ 1,424 1,493 Contract assets (2) 34 73 Contract liabilities (3) 656 680 ______________________________________________________________________ (1) Reflects gross customer receivables of $1.5 billion and $1.6 billion, net of allowance for credit losses of $73 million and $102 million, at December 31, 2022 and December 31, 2021, respectively. These amounts exclude customer receivables, net, classified as held for sale of $76 million at December 31, 2022 (related to the EMEA business) and $288 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (2) These amounts exclude contract assets classified as held for sale of $16 million at December 31, 2022 (related to the EMEA business) and $9 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (3) These amounts exclude contract liabilities classified as held for sale of $59 million at December 31, 2022 (related to the EMEA business) and $161 million at December 31, 2021 (related to both the Latin American business and the ILEC business). Contract liabilities are consideration we have received from our customers or billed in advance of providing goods or services promised in the future. We defer recognizing this consideration as revenue until we have satisfied the related performance obligation to the customer. Contract liabilities include recurring services billed one month in advance and installation and maintenance charges that are deferred and recognized over the actual or expected contract term, which typically ranges from one Performance Obligations As of December 31, 2022, we expect to recognize approximately $7.4 billion of revenue in the future related to performance obligations associated with existing customer contracts that are partially or wholly unsatisfied. We expect to recognize approximately 75% of this revenue through 2025, with the balance recognized thereafter. These amounts exclude (i) the value of unsatisfied performance obligations for contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed (for example, uncommitted usage or non-recurring charges associated with professional or technical services to be completed), (ii) contracts that are classified as leasing arrangements or government assistance that are not subject to ASC 606 and (iii) the value of unsatisfied performance obligations for contracts which relate to our planned divestiture of the EMEA business. Contract Costs The following tables provide changes in our contract acquisition costs and fulfillment costs: Year Ended December 31, 2022 Acquisition Costs Fulfillment Costs (Dollars in millions) Beginning of period balance $ 222 186 Costs incurred 172 158 Amortization (192) (149) Classified as held for sale (1) — (3) End of period balance $ 202 192 Year Ended December 31, 2021 Acquisition Costs Fulfillment Costs (Dollars in millions) Beginning of period balance $ 289 216 Costs incurred 176 151 Amortization (209) (149) Classified as held for sale (2) (34) (32) End of period balance $ 222 $ 186 ______________________________________________________________________ (1) Represents changes in amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively, and $6 million acquisition costs and no fulfillment costs classified as held for sale as of December 31, 2022 related to the planned divestiture of the EMEA business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (2) Represents the amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. Acquisition costs include commission fees paid to employees as a result of obtaining contracts. Fulfillment costs include third party and internal costs associated with the provision, installation and activation of services to customers, including labor and materials consumed for these activities. Deferred acquisition and fulfillment costs are amortized based on the transfer of services on a straight-line basis over the average contract life of approximately 32 months for mass markets customers and 30 months for business customers. Amortized fulfillment costs are included in cost of services and products and amortized acquisition costs are included in selling, general and administrative expenses in our consolidated statements of operations. The amount of these deferred costs that are anticipated to be amortized in the next 12 months are included in other current assets on our consolidated balance sheets. The amount of deferred costs expected to be amortized beyond the next twelve months is included in other non-current assets on our consolidated balance sheets. Deferred acquisition and fulfillment costs are assessed for impairment on a quarterly basis. Governmental Funding Lumen participates in various U.S. federal and state programs under which government support payments are received to offset costs associated with providing services in targeted locations such as unserved or underserved high-cost or rural areas, or for certain types of customers, including non-profit organizations, educational institutions and local governmental bodies. Support payments may be conditioned on specified infrastructure buildouts by milestone deadlines or provision of services at specified locations and speed requirements. Commitments may be made annually, on a multi-year basis ranging from one to ten years or be on-going subject to periodic change or termination. Consistent with customary practice and as referenced in ASC 832 Government Assistance , Lumen applies a grant model of accounting by which it accounts for these transactions as non-ASC 606 revenue over the periods in which the costs for which the funding is intended to compensate are incurred. This non-ASC 606 revenue is included in operating revenue in our consolidated statements of operations. Corresponding receivables are recorded when services have been provided to the customers and costs incurred, but the cash has not been received. These amounts are included in our accounts receivable, less allowance in our consolidated balance sheets. Certain programs are subject to audits of compliance with program commitments and, subject to the outcomes of those assessments, Lumen may be required to reimburse the government entity for cash previously received, or, in some cases, pay a penalty. Lumen evaluates each program and establishes a liability under the principles of ASC 450 if it is probable support payments will be recaptured or a penalty will be imposed. For the year ended December 31, 2022, Lumen recorded non-customer revenue Between 2015 and 2021, we received approximately $500 million annually through the FCC's Connect America Fund II ("CAF II"), a federal multi-year recurring subsidy program for more extensive broadband deployment in price-cap ILEC territories. For this program, which ended on December 31, 2021, we were required to meet certain specified infrastructure buildout requirements in 33 states by the end of 2021, which required substantial capital expenditures. In the first quarter of 2022, we recognized $59 million of previously deferred revenue related to the conclusion of the CAF II program based upon our final buildout and filing submissions. The government has the right to audit our compliance with the CAF II program and the ultimate outcome of any remaining examinations is unknown, but could result in a liability to us in excess of our reserve accruals established for these matters. In early 2020, the FCC created the Rural Digital Opportunity Fund (the “RDOF”), which is a federal support program designed to replace the CAF II program. On December 7, 2020, the FCC allocated in its RDOF Phase I auction $9.2 billion in support payments over 10 years to deploy high speed broadband to over 5.2 million unserved locations. We won bids to receive approximately $26 million of annual RDOF Phase I support payments approximately 36% of which is attributable to the ILEC business we divested on October 3, 2022. Our support payments under the RDOF Phase I program commenced during the second quarter of 2022. Lumen participates in multiple state sponsored programs for broadband deployment in unserved and underserved areas for which the states have state universal service funds sourced from fees levied on telecommunications providers and passed on to consumers. During the year ending December 31, 2022, Lumen participated in these types of programs primarily in the states of Arkansas, California, Colorado, Maine, Nebraska, New Mexico, Oregon, Utah, Vermont, and Wisconsin.

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2022
Leases [Abstract]
Leases	Leases We primarily lease to or from third parties various office facilities, colocation facilities, equipment and transmission capacity. Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets; we recognize lease expense for these leases on a straight-line basis over the lease term. We determine if an arrangement is a lease at inception and whether that lease meets the classification criteria of a finance or operating lease. Lease-related assets, or right-of-use assets, are recognized at the lease commencement date at amounts equal to the respective lease liabilities. Lease-related liabilities are recognized at the present value of the remaining contractual fixed lease payments, discounted using our incremental borrowing rates. As part of the present value calculation for the lease liabilities, we use an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on our unsecured rates, adjusted to approximate the rates at which we could borrow on a collateralized basis over a term similar to the recognized lease term. We apply the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term and the reporting entity in which the lease resides. Operating lease expense is recognized on a straight-line basis over the lease term, while variable lease payments are expensed as incurred. Operating lease assets are included in other, net under goodwill and other assets on our consolidated balance sheets. Noncurrent operating lease liabilities are included in other under deferred credits and other liabilities on our consolidated balance sheets. Some of our lease arrangements contain lease components, non-lease components (including common-area maintenance costs) and executory costs (including real estate taxes and insurance costs). We generally account for each component separately based on the estimated standalone price of each component. For colocation leases, we account for the lease and non-lease components as a single lease component. Many of our lease agreements contain renewal options; however, we do not recognize right-of-use assets or lease liabilities for renewal periods unless we determine that we are reasonably certain of renewing the lease. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain to be exercised. Our lease agreements do not generally contain any material residual value guarantees or material restrictive covenants. Lease expense consisted of the following: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Operating and short-term lease cost $ 451 535 729 Finance lease cost: Amortization of right-of-use assets 37 37 36 Interest on lease liability 15 16 12 Total finance lease cost 52 53 48 Total lease cost $ 503 588 777 We primarily lease from third parties various equipment, office facilities, retail outlets, switching facilities and other network sites or components. These leases, with few exceptions, provide for renewal options and rent escalations that are either fixed or based on the consumer price index. Any rent abatements, along with rent escalations, are included in the computation of rent expense calculated on a straight-line basis over the lease term. The lease term for most leases includes the initial non-cancelable term plus any term under renewal options that we believe are reasonably assured. During the years ended December 31, 2021 and 2020, we rationalized our lease footprint and ceased using 23 and 16 underutilized leased property locations, respectively. We determined that we no longer needed the leased space and, due to the limited remaining term on the contracts, concluded that we had neither the intent nor ability to sublease the properties. For the years ended December 31, 2021 and 2020, we incurred accelerated lease costs of approximately $35 million and $41 million, respectively. We did not further rationalize our lease footprint or incur material accelerated lease costs during the year ended December 31, 2022. However, in conjunction with our plans to continue to reduce costs, we expect to continue our real estate rationalization efforts and expect to incur additional accelerated lease costs in future periods. For the years ended December 31, 2022, 2021 and 2020, our gross rental expense, including the accelerated lease costs discussed above, was $503 million, $588 million and $777 million, respectively. We also received sublease rental income of $25 million for each of the years ended December 31, 2022, 2021 and 2020. Supplemental consolidated balance sheet information and other information related to leases is included below: As of December 31, Leases (Dollars in millions) Classification on the Balance Sheet 2022 2021 Assets Operating lease assets Other, net $ 1,340 1,451 Finance lease assets Property, plant and equipment, net of accumulated depreciation 317 314 Total leased assets $ 1,657 1,765 Liabilities Current Operating Current operating lease liabilities $ 344 385 Finance Current maturities of long-term debt 16 19 Noncurrent Operating Other 1,088 1,171 Finance Long-term debt 234 251 Total lease liabilities $ 1,682 1,826 Weighted-average remaining lease term (years) Operating leases 7.7 6.8 Finance leases 12.0 13.1 Weighted-average discount rate Operating leases 5.98 % 5.54 % Finance leases 4.96 % 4.89 % At December 31, 2022, we classified certain operating and finance lease assets and liabilities related to the EMEA business as held for sale and discontinued recording amortization on the related right-of-use assets upon this classification. These operating and finance lease assets and liabilities held for sale are not reflected in the above or throughout the disclosures within this note. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. Supplemental consolidated cash flow statement information related to leases is included below: Years Ended December 31, 2022 2021 (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 462 525 Operating cash flows for finance leases 15 15 Financing cash flows for finance leases 89 52 Supplemental lease cash flow disclosures: Operating lease right-of-use assets obtained in exchange for new operating lease liabilities $ 381 165 Right-of-use assets obtained in exchange for new finance lease liabilities 94 94 As of December 31, 2022, maturities of lease liabilities were as follows: Operating Leases Finance Leases (Dollars in millions) 2023 $ 416 28 2024 282 27 2025 223 28 2026 174 28 2027 130 29 Thereafter 611 194 Total lease payments 1,836 334 Less: interest (404) (84) Total 1,432 250 Less: current portion (344) (16) Long-term portion $ 1,088 234 As of December 31, 2022, we had no material operating or finance leases that had not yet commenced. Operating Lease Income Lumen Technologies leases various dark fiber, office facilities, colocation facilities, switching facilities, other network sites and service equipment to third parties under operating leases. Lease and sublease income are included in operating revenue in the consolidated statements of operations. See "Revenue Recognition" in Note 1—Background and Summary of Significant Accounting Policies. For the years ended December 31, 2022, 2021 and 2020, our gross rental income
Leases	Leases We primarily lease to or from third parties various office facilities, colocation facilities, equipment and transmission capacity. Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets; we recognize lease expense for these leases on a straight-line basis over the lease term. We determine if an arrangement is a lease at inception and whether that lease meets the classification criteria of a finance or operating lease. Lease-related assets, or right-of-use assets, are recognized at the lease commencement date at amounts equal to the respective lease liabilities. Lease-related liabilities are recognized at the present value of the remaining contractual fixed lease payments, discounted using our incremental borrowing rates. As part of the present value calculation for the lease liabilities, we use an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on our unsecured rates, adjusted to approximate the rates at which we could borrow on a collateralized basis over a term similar to the recognized lease term. We apply the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term and the reporting entity in which the lease resides. Operating lease expense is recognized on a straight-line basis over the lease term, while variable lease payments are expensed as incurred. Operating lease assets are included in other, net under goodwill and other assets on our consolidated balance sheets. Noncurrent operating lease liabilities are included in other under deferred credits and other liabilities on our consolidated balance sheets. Some of our lease arrangements contain lease components, non-lease components (including common-area maintenance costs) and executory costs (including real estate taxes and insurance costs). We generally account for each component separately based on the estimated standalone price of each component. For colocation leases, we account for the lease and non-lease components as a single lease component. Many of our lease agreements contain renewal options; however, we do not recognize right-of-use assets or lease liabilities for renewal periods unless we determine that we are reasonably certain of renewing the lease. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain to be exercised. Our lease agreements do not generally contain any material residual value guarantees or material restrictive covenants. Lease expense consisted of the following: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Operating and short-term lease cost $ 451 535 729 Finance lease cost: Amortization of right-of-use assets 37 37 36 Interest on lease liability 15 16 12 Total finance lease cost 52 53 48 Total lease cost $ 503 588 777 We primarily lease from third parties various equipment, office facilities, retail outlets, switching facilities and other network sites or components. These leases, with few exceptions, provide for renewal options and rent escalations that are either fixed or based on the consumer price index. Any rent abatements, along with rent escalations, are included in the computation of rent expense calculated on a straight-line basis over the lease term. The lease term for most leases includes the initial non-cancelable term plus any term under renewal options that we believe are reasonably assured. During the years ended December 31, 2021 and 2020, we rationalized our lease footprint and ceased using 23 and 16 underutilized leased property locations, respectively. We determined that we no longer needed the leased space and, due to the limited remaining term on the contracts, concluded that we had neither the intent nor ability to sublease the properties. For the years ended December 31, 2021 and 2020, we incurred accelerated lease costs of approximately $35 million and $41 million, respectively. We did not further rationalize our lease footprint or incur material accelerated lease costs during the year ended December 31, 2022. However, in conjunction with our plans to continue to reduce costs, we expect to continue our real estate rationalization efforts and expect to incur additional accelerated lease costs in future periods. For the years ended December 31, 2022, 2021 and 2020, our gross rental expense, including the accelerated lease costs discussed above, was $503 million, $588 million and $777 million, respectively. We also received sublease rental income of $25 million for each of the years ended December 31, 2022, 2021 and 2020. Supplemental consolidated balance sheet information and other information related to leases is included below: As of December 31, Leases (Dollars in millions) Classification on the Balance Sheet 2022 2021 Assets Operating lease assets Other, net $ 1,340 1,451 Finance lease assets Property, plant and equipment, net of accumulated depreciation 317 314 Total leased assets $ 1,657 1,765 Liabilities Current Operating Current operating lease liabilities $ 344 385 Finance Current maturities of long-term debt 16 19 Noncurrent Operating Other 1,088 1,171 Finance Long-term debt 234 251 Total lease liabilities $ 1,682 1,826 Weighted-average remaining lease term (years) Operating leases 7.7 6.8 Finance leases 12.0 13.1 Weighted-average discount rate Operating leases 5.98 % 5.54 % Finance leases 4.96 % 4.89 % At December 31, 2022, we classified certain operating and finance lease assets and liabilities related to the EMEA business as held for sale and discontinued recording amortization on the related right-of-use assets upon this classification. These operating and finance lease assets and liabilities held for sale are not reflected in the above or throughout the disclosures within this note. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. Supplemental consolidated cash flow statement information related to leases is included below: Years Ended December 31, 2022 2021 (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 462 525 Operating cash flows for finance leases 15 15 Financing cash flows for finance leases 89 52 Supplemental lease cash flow disclosures: Operating lease right-of-use assets obtained in exchange for new operating lease liabilities $ 381 165 Right-of-use assets obtained in exchange for new finance lease liabilities 94 94 As of December 31, 2022, maturities of lease liabilities were as follows: Operating Leases Finance Leases (Dollars in millions) 2023 $ 416 28 2024 282 27 2025 223 28 2026 174 28 2027 130 29 Thereafter 611 194 Total lease payments 1,836 334 Less: interest (404) (84) Total 1,432 250 Less: current portion (344) (16) Long-term portion $ 1,088 234 As of December 31, 2022, we had no material operating or finance leases that had not yet commenced. Operating Lease Income Lumen Technologies leases various dark fiber, office facilities, colocation facilities, switching facilities, other network sites and service equipment to third parties under operating leases. Lease and sublease income are included in operating revenue in the consolidated statements of operations. See "Revenue Recognition" in Note 1—Background and Summary of Significant Accounting Policies. For the years ended December 31, 2022, 2021 and 2020, our gross rental income
Leases	Leases We primarily lease to or from third parties various office facilities, colocation facilities, equipment and transmission capacity. Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets; we recognize lease expense for these leases on a straight-line basis over the lease term. We determine if an arrangement is a lease at inception and whether that lease meets the classification criteria of a finance or operating lease. Lease-related assets, or right-of-use assets, are recognized at the lease commencement date at amounts equal to the respective lease liabilities. Lease-related liabilities are recognized at the present value of the remaining contractual fixed lease payments, discounted using our incremental borrowing rates. As part of the present value calculation for the lease liabilities, we use an incremental borrowing rate as the rates implicit in the leases are not readily determinable. The incremental borrowing rates used for lease accounting are based on our unsecured rates, adjusted to approximate the rates at which we could borrow on a collateralized basis over a term similar to the recognized lease term. We apply the incremental borrowing rates to lease components using a portfolio approach based upon the length of the lease term and the reporting entity in which the lease resides. Operating lease expense is recognized on a straight-line basis over the lease term, while variable lease payments are expensed as incurred. Operating lease assets are included in other, net under goodwill and other assets on our consolidated balance sheets. Noncurrent operating lease liabilities are included in other under deferred credits and other liabilities on our consolidated balance sheets. Some of our lease arrangements contain lease components, non-lease components (including common-area maintenance costs) and executory costs (including real estate taxes and insurance costs). We generally account for each component separately based on the estimated standalone price of each component. For colocation leases, we account for the lease and non-lease components as a single lease component. Many of our lease agreements contain renewal options; however, we do not recognize right-of-use assets or lease liabilities for renewal periods unless we determine that we are reasonably certain of renewing the lease. Certain leases also include options to purchase the leased property. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain to be exercised. Our lease agreements do not generally contain any material residual value guarantees or material restrictive covenants. Lease expense consisted of the following: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Operating and short-term lease cost $ 451 535 729 Finance lease cost: Amortization of right-of-use assets 37 37 36 Interest on lease liability 15 16 12 Total finance lease cost 52 53 48 Total lease cost $ 503 588 777 We primarily lease from third parties various equipment, office facilities, retail outlets, switching facilities and other network sites or components. These leases, with few exceptions, provide for renewal options and rent escalations that are either fixed or based on the consumer price index. Any rent abatements, along with rent escalations, are included in the computation of rent expense calculated on a straight-line basis over the lease term. The lease term for most leases includes the initial non-cancelable term plus any term under renewal options that we believe are reasonably assured. During the years ended December 31, 2021 and 2020, we rationalized our lease footprint and ceased using 23 and 16 underutilized leased property locations, respectively. We determined that we no longer needed the leased space and, due to the limited remaining term on the contracts, concluded that we had neither the intent nor ability to sublease the properties. For the years ended December 31, 2021 and 2020, we incurred accelerated lease costs of approximately $35 million and $41 million, respectively. We did not further rationalize our lease footprint or incur material accelerated lease costs during the year ended December 31, 2022. However, in conjunction with our plans to continue to reduce costs, we expect to continue our real estate rationalization efforts and expect to incur additional accelerated lease costs in future periods. For the years ended December 31, 2022, 2021 and 2020, our gross rental expense, including the accelerated lease costs discussed above, was $503 million, $588 million and $777 million, respectively. We also received sublease rental income of $25 million for each of the years ended December 31, 2022, 2021 and 2020. Supplemental consolidated balance sheet information and other information related to leases is included below: As of December 31, Leases (Dollars in millions) Classification on the Balance Sheet 2022 2021 Assets Operating lease assets Other, net $ 1,340 1,451 Finance lease assets Property, plant and equipment, net of accumulated depreciation 317 314 Total leased assets $ 1,657 1,765 Liabilities Current Operating Current operating lease liabilities $ 344 385 Finance Current maturities of long-term debt 16 19 Noncurrent Operating Other 1,088 1,171 Finance Long-term debt 234 251 Total lease liabilities $ 1,682 1,826 Weighted-average remaining lease term (years) Operating leases 7.7 6.8 Finance leases 12.0 13.1 Weighted-average discount rate Operating leases 5.98 % 5.54 % Finance leases 4.96 % 4.89 % At December 31, 2022, we classified certain operating and finance lease assets and liabilities related to the EMEA business as held for sale and discontinued recording amortization on the related right-of-use assets upon this classification. These operating and finance lease assets and liabilities held for sale are not reflected in the above or throughout the disclosures within this note. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. Supplemental consolidated cash flow statement information related to leases is included below: Years Ended December 31, 2022 2021 (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 462 525 Operating cash flows for finance leases 15 15 Financing cash flows for finance leases 89 52 Supplemental lease cash flow disclosures: Operating lease right-of-use assets obtained in exchange for new operating lease liabilities $ 381 165 Right-of-use assets obtained in exchange for new finance lease liabilities 94 94 As of December 31, 2022, maturities of lease liabilities were as follows: Operating Leases Finance Leases (Dollars in millions) 2023 $ 416 28 2024 282 27 2025 223 28 2026 174 28 2027 130 29 Thereafter 611 194 Total lease payments 1,836 334 Less: interest (404) (84) Total 1,432 250 Less: current portion (344) (16) Long-term portion $ 1,088 234 As of December 31, 2022, we had no material operating or finance leases that had not yet commenced. Operating Lease Income Lumen Technologies leases various dark fiber, office facilities, colocation facilities, switching facilities, other network sites and service equipment to third parties under operating leases. Lease and sublease income are included in operating revenue in the consolidated statements of operations. See "Revenue Recognition" in Note 1—Background and Summary of Significant Accounting Policies. For the years ended December 31, 2022, 2021 and 2020, our gross rental income

Credit Losses on Financial Inst

Credit Losses on Financial Instruments	12 Months Ended
Credit Losses on Financial Instruments	Dec. 31, 2022
Credit Loss [Abstract]
Credit Losses on Financial Instruments	Credit Losses on Financial InstrumentsTo assess our expected credit losses on financial instruments, we aggregate financial assets with similar risk characteristics to monitor their credit quality or deterioration over the life of such assets. We periodically monitor certain risk characteristics within our aggregated financial assets and revise their composition accordingly, to the extent internal and external risk factors change. We separately evaluate financial assets that do not share risk characteristics with other financial assets. Our financial assets measured at amortized cost primarily consist of accounts receivable. We use a loss rate method to estimate our allowance for credit losses. Our determination of the current expected credit loss rate begins with our review of historical loss experience as a percentage of accounts receivable. We measure our historical loss period based on the average days to recognize accounts receivable as credit losses. When asset specific characteristics and current conditions change from those in the historical period, due to changes in our credit and collections strategy, certain classes of aged balances, or credit loss and recovery policies, we perform a qualitative and quantitative assessment to adjust our historical loss rate. We use regression analysis to develop an expected loss rate using historical experience and economic data over a forecast period. We measure our forecast period based on the average days to collect payment on billed accounts receivable. To determine our current allowance for credit losses, we combine the historical and expected credit loss rates and apply them to our period end accounts receivable. If there is an unexpected deterioration of a customer's financial condition or an unexpected change in economic conditions, including macroeconomic events, we assess the need to adjust the allowance for credit losses. Any such resulting adjustments would affect earnings in the period that adjustments are made. The assessment of the correlation between historical observed default rates, current conditions and forecasted economic conditions requires judgment. Alternative interpretations of these factors could have resulted in different conclusions regarding our allowance for credit losses. The amount of credit loss is sensitive to changes in circumstances and forecasted economic conditions. Our historical credit loss experience, current conditions and forecast of economic conditions may also not be representative of the customers' actual default experience in the future, and we may use methodologies that differ from those used by other companies. The following table presents the activity of our allowance for credit losses by accounts receivable portfolio for the years ended December 31, 2022 and December 31, 2021: Business Mass Markets Total (Dollars in millions) Balance at January 1, 2021 (1) $ 109 82 191 Provision for expected losses 50 55 105 Write-offs charged against the allowance (76) (101) (177) Recoveries collected 13 6 19 Classified as assets held for sale (2) (8) (16) (24) Balance at December 31, 2021 $ 88 26 114 Provision for expected losses 25 108 133 Write-offs charged against the allowance (61) (114) (175) Recoveries collected 10 6 16 Change in allowance in assets held for sale (3) (5) 2 (3) Balance at December 31, 2022 $ 57 28 85 ______________________________________________________________________ (1) We completed an internal reorganization in January 2021. As a result of this change, the allowance for credit losses previously included in the Consumer and Business portfolio of $70 million related to consumer and $12 million related to our small business group, respectively, were reclassified to the Mass Markets allowance for credit losses on January 1, 2021. (2) Represents the amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (3) Represents changes in amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively, and the inclusion of a $5 million allowance for credit losses classified as held for sale as of December 31, 2022 related to the planned divestiture of the EMEA business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. For the year ended December 31, 2022, we decreased our allowance for credit losses for our business and mass markets accounts receivable portfolios primarily due to releasing COVID-19 related reserves during 2022.

Long-Term Debt and Credit Facil

Long-Term Debt and Credit Facilities	12 Months Ended
Long-Term Debt and Credit Facilities	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-Term Debt and Credit Facilities	Long-Term Debt and Credit Facilities The following table reflects the consolidated long-term debt of Lumen Technologies, Inc. and its subsidiaries as of the dates indicated below, including unamortized discounts and premiums and unamortized debt issuance costs: As of December 31, Interest Rates (1) Maturities (1) 2022 2021 (Dollars in millions) Senior Secured Debt: (2) Lumen Technologies, Inc. Revolving Credit Facility (3) LIBOR + 2.00% 2025 $ — 200 Term Loan A (4) LIBOR + 2.00% 2025 991 1,050 Term Loan A-1 (4) LIBOR + 2.00% 2025 283 300 Term Loan B (5) LIBOR + 2.25% 2027 3,941 4,900 Senior notes 4.000% 2027 1,250 1,250 Subsidiaries: Level 3 Financing, Inc. Tranche B 2027 Term Loan (6) LIBOR + 1.75% 2027 2,411 3,111 Senior notes 3.400% - 3.875% 2027 - 2029 1,500 1,500 Embarq Corporation subsidiaries First mortgage bonds N/A N/A — 138 Senior Notes and Other Debt: (7) Lumen Technologies, Inc. Senior notes 4.500% - 7.650% 2023 - 2042 3,722 8,414 Subsidiaries: Level 3 Financing, Inc. Senior notes 3.625% - 4.625% 2027 - 2029 3,940 5,515 Qwest Corporation Senior notes 6.500% - 7.750% 2025 - 2057 1,986 1,986 Term loan (8) LIBOR + 2.25% 2027 215 215 Qwest Capital Funding, Inc. Senior notes 6.875% - 7.750% 2028 - 2031 192 255 Finance lease and other obligations (9) Various Various 317 347 Unamortized (discounts) premiums, net (7) 21 Unamortized debt issuance costs (169) (220) Total long-term debt 20,572 28,982 Less current maturities (154) (1,554) Long-term debt, excluding current maturities $ 20,418 27,428 _______________________________________________________________________________ (1) As of December 31, 2022. (2) See the remainder of this Note for a description of certain parent or subsidiary guarantees and liens securing this debt. (3) The Revolving Credit Facility had an interest rate of 2.103% as of December 31, 2021. (4) Term Loans A and A-1 had interest rates of 6.384% and 2.104% as of December 31, 2022 and December 31, 2021, respectively. (5) Term Loan B had interest rates of 6.634% and 2.354% as of December 31, 2022 and December 31, 2021, respectively. (6) The Level 3 Tranche B 2027 Term Loan had interest rates of 6.134% and 1.854% as of December 31, 2022 and December 31, 2021, respectively. (7) The table excludes $1.4 billion of indebtedness under Embarq Corporation's 7.995% senior notes maturing in 2036 that was classified as held for sale as of December 31, 2021 and was transferred as of October 3, 2022 concurrent with the sale of the ILEC business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (8) The Qwest Corporation Term Loan had interest rates of 6.640% and 2.110% as of December 31, 2022 and December 31, 2021, respectively. (9) The table excludes finance lease obligations that were classified as held for sale as of December 31, 2022 and December 31, 2021. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. Long-Term Debt Maturities Set forth below is the aggregate principal amount of our long-term debt as of December 31, 2022 (excluding unamortized (discounts) premiums, net, and unamortized debt issuance costs) maturing during the following years. As a result of classifying our EMEA business as held for sale on our December 31, 2022 consolidated balance sheet, the amounts presented below do not include maturities of the finance lease obligations of that business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (Dollars in millions) 2023 $ 154 2024 158 2025 1,743 2026 806 2027 9,387 2028 and thereafter 8,500 Total long-term debt $ 20,748 Debt of Lumen Technologies, Inc. and its Subsidiaries At December 31, 2022, most of our outstanding consolidated debt had been incurred by Lumen Technologies, Inc. or one of the following three other primary borrowers or “borrowing groups,” each of which has borrowed funds either on a standalone basis or as part of a separate restricted group with certain of its subsidiaries: • Level 3 Financing, Inc., including its parent guarantor Level 3 Parent, LLC, and one or more subsidiary guarantors; • Qwest Corporation; and • Qwest Capital Funding, Inc., including its parent guarantor, Qwest Communications International Inc. Each of these borrowers or borrowing groups has entered into one or more credit agreements with certain financial institutions or other institutional lenders, or issued senior notes. Certain of these debt instruments are described further below. Amended and Restated Credit Agreement On January 31, 2020, we amended and restated our credit agreement dated June 19, 2017 (as so amended and restated, the "Amended Credit Agreement"). At December 31, 2022, the Amended Credit Agreement consisted of the following facilities: • a $2.2 billion senior secured revolving credit facility (“the Revolving Credit Facility”); • a $991 million senior secured Term Loan A credit facility; • a $283 million senior secured Term Loan A-1 credit facility with CoBank, ACB; and • a $3.9 billion senior secured Term Loan B credit facility (the term loan facilities and the Revolving Credit Facility being referred to collectively as the "Amended Secured Credit Facilities"). Loans under the Term Loan A and A-1 facilities and the Revolving Credit Facility bear interest at a rate equal to, at our option, the Eurodollar rate or the alternative base rate (each as defined in the Amended Credit Agreement) plus an applicable margin between 1.50% to 2.25% per annum for Eurodollar loans and 0.50% to 1.25% per annum for alternative base rate loans, depending on our then current total leverage ratio. Loans under the Term Loan B facility bear interest at the Eurodollar rate plus 2.25% per annum or the alternative base rate plus 1.25% per annum. Loans under each of the term loan facilities require certain specified quarterly amortization payments and certain specified mandatory prepayments in connection with certain asset sales and debt issuances and out of excess cash flow, among other things, subject in each case to certain significant exceptions. Borrowings under the Revolving Credit Facility and the Term Loan A and A-1 facilities mature on January 31, 2025. Borrowings under the Term Loan B facility mature on March 15, 2027. All of Lumen's obligations under the Amended Secured Credit Facilities are guaranteed by certain of its subsidiaries. The guarantees by certain of those guarantors are secured by a first priority security interest in substantially all assets (including certain subsidiaries stock) directly owned by them, subject to certain exceptions and limitations. A portion of the Revolving Credit Facility in an amount not to exceed $250 million is available for swingline loans, and a portion in an amount not to exceed $800 million is available for the issuance of letters of credit. Lumen Technologies is permitted under the Amended Credit Agreement to request certain incremental borrowings subject to the satisfaction of various conditions and to certain other limitations. Any incremental borrowings would be subject to the same terms and conditions under the Amended Credit Agreement. Term Loans and Certain Other Debt of Subsidiaries Qwest Corporation On October 23, 2020, Qwest Corporation borrowed $215 million under a variable-rate term loan with CoBank ACB. The outstanding unpaid principal amount of this term loan plus any accrued and unpaid interest is due on October 23, 2027. Interest is paid at least quarterly based upon either the London Interbank Offered Rate ("LIBOR") or the base rate (as defined in the credit agreement) plus an applicable margin between 1.50% to 2.50% per annum for LIBOR loans and 0.50% to 1.50% per annum for base rate loans depending on Qwest Corporation's then current senior unsecured long-term debt rating. Level 3 Financing, Inc . At December 31, 2022, Level 3 Financing, Inc. owed $2.4 billion under a senior secured Tranche B 2027 Term Loan, which matures on March 1, 2027. The Tranche B 2027 Term Loan carries an interest rate, in the case of base rate borrowings, equal to (i) the greater of the Prime Rate, the Federal Funds Effective Rate plus 50 basis points, or LIBOR plus 100 basis points (with all such terms and calculations as defined or further specified in the credit agreement) plus (ii) 0.75% per annum. Any Eurodollar borrowings under the Tranche B 2027 Term Loan bear interest at LIBOR plus 1.75% per annum. The Tranche B 2027 Term Loan requires certain specified mandatory prepayments in connection with certain asset sales and other transactions, subject to certain significant exceptions. The obligations of Level 3 Financing, Inc. under the Tranche B 2027 Term Loan are, subject to certain exceptions, secured by certain assets of Level 3 Parent, LLC and certain of its material domestic telecommunication subsidiaries. Also, Level 3 Parent, LLC and certain of its subsidiaries have guaranteed the obligations of Level 3 Financing, Inc. under the Tranche B 2027 Term Loan. Revolving Letters of Credit We use various financial instruments in the normal course of business. These instruments include letters of credit, which are conditional commitments issued on our behalf in accordance with specified terms and conditions. Lumen Technologies maintains an uncommitted $225 million revolving letter of credit facility separate from the letter of credit facility included in the Revolving Credit Facility noted above. Letters of credit issued under this uncommitted facility are backed by credit enhancements in the form of secured guarantees issued by certain of our subsidiaries. As of December 31, 2022 and 2021, we had (i) $94 million and $88 million, respectively, of letters of credit outstanding under our committed facility and various other facilities and (ii) no letters of credit outstanding under our Revolving Credit Facility. Senior Notes Lumen's consolidated indebtedness at December 31, 2022 included (i) senior secured notes issued by Lumen Technologies, Inc. and Level 3 Financing, Inc. and (ii) senior unsecured notes issued by Lumen Technologies, Inc., Level 3 Financing, Inc., Qwest Corporation, and Qwest Capital Funding, Inc. All of these notes carry fixed interest rates and all principal is due on the notes’ respective maturity dates, which rates and maturity dates are summarized in the table above. The Lumen Technologies, Inc. secured senior notes are guaranteed by the same domestic subsidiaries that guarantee the Amended Credit Agreement on substantially the same terms and conditions that govern the guarantees of the Amended Credit Agreement. The Level 3 Financing, Inc. secured senior notes are secured by a pledge of substantially all of its assets and guaranteed on a secured basis by the same domestic subsidiaries that guarantee its Term B 2027 Term Loan. The remaining senior notes issued by Level 3 Financing, Inc. are guaranteed on an unsecured basis by its parent, Level 3 Parent, LLC, and one of its subsidiaries. The senior notes issued by Qwest Capital Funding, Inc. are guaranteed by its parent, Qwest Communications International Inc. Except for a limited number of senior notes issued by Qwest Corporation, the issuer generally can redeem the notes, at its option, in whole or in part, (i) pursuant to a fixed schedule of pre-established redemption prices, (ii) pursuant to a “make whole” redemption price or (iii) under certain other specified limited conditions. Under certain circumstances in connection with a “change of control” of Lumen Technologies, it will be required to make an offer to repurchase each series of these senior notes (other than two of its older series of notes) at a price of 101% of the principal amount redeemed, plus accrued and unpaid interest. Also, under certain circumstances in connection with a "change of control" of Level 3 Parent, LLC or Level 3 Financing, Inc., Level 3 Financing will be required to make an offer to repurchase each series of its outstanding senior notes at a price of 101% of the principal amount redeemed, plus accrued and unpaid interest. Borrowings and Repayments 2022 During 2022, Lumen borrowed $2.4 billion from, and made repayments of $2.6 billion to, its Revolving Credit Facility. We used our net revolving credit draws and available cash to repay the following aggregate principal amounts of indebtedness through a combination of tender offers, redemptions, prepayments, amortization payments and payments at maturity. These transactions resulted in a net gain on the extinguishment of debt of $214 million. Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 5.800% Senior Notes due 2022 (at maturity) Q1 2022 $ 1,400 6.750% Senior Notes, Series W, due 2023 Q4 2022 750 7.500% Senior Notes, Series Y, due 2024 Q4 2022 982 7.500% Senior Notes, Series Y, due 2024 Q3 2022 18 5.625% Senior Notes, Series X, due 2025 Q4 2022 286 7.200% Senior Notes, Series D, due 2025 Q4 2022 34 5.125% Senior Notes due 2026 Q4 2022 520 5.125% Senior Notes due 2026 Q3 2022 11 6.875% Debentures, Series G, due 2028 Q4 2022 130 5.375% Senior Notes due 2029 Q4 2022 494 Term Loan B prepayment Q4 2022 909 Scheduled term loan payments Multiple 125 Level 3 Financing, Inc. Tranche B 2027 Term Loan Q3 2022 700 5.375% Senior Notes due 2025 Q3 2022 800 5.250% Senior Notes due 2026 Q3 2022 775 Embarq Corporation Subsidiaries First Mortgage Bonds Q4 2022 137 Qwest Capital Funding, Inc. Senior Notes Q4 2022 63 Other Q4 2022 68 Total Debt Repayments $ 8,202 2021 During 2021, Lumen borrowed $400 million from, and made repayments of $350 million to, its Revolving Credit Facility. We also used available cash (including funds from the debt issuances mentioned below) to repay the following aggregate principal amounts of indebtedness through a combination of redemptions, prepayments, amortization payments and payments at maturity. These transactions resulted in a net gain on the extinguishment of debt of $8 million. Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 6.450% Senior Notes, Series S, due 2021 (at maturity) Q2 2021 $ 1,231 Scheduled term loan payments Multiple 125 Level 3 Financing, Inc. 5.375% Senior Notes due 2024 Q1 2021 900 Qwest Corporation, Inc. 6.750% Senior Notes (at maturity) Q4 2021 950 7.000% Senior Notes due 2056 Q1 2021 235 Qwest Capital Funding, Inc. Senior Notes (at maturity) Q3 2021 97 Total Debt Repayments $ 3,538 On June 15, 2021, Lumen Technologies, Inc. issued $1.0 billion aggregate principal amount of 5.375% Senior Notes due 2029. The net proceeds were used, together with cash on hand, to repay at maturity our outstanding $1.2 billion 6.450% Senior Notes, Series S, due 2021, shown in the table above. On January 13, 2021, Level 3 Financing, Inc. issued $900 million aggregate principal amount of 3.750% Sustainability-Linked Senior Notes due 2029 (the "Sustainability-Linked Notes"). The net proceeds were used, together with cash on hand, to redeem $900 million of our outstanding senior note indebtedness, shown in the table above. The Sustainability-Linked Notes are guaranteed by Level 3 Parent, LLC and Level 3 Communications, LLC. Interest Expense Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Interest expense: Gross interest expense $ 1,398 1,575 1,743 Capitalized interest (66) (53) (75) Total interest expense $ 1,332 1,522 1,668 Covenants Lumen Technologies, Inc. With respect to the Term Loan A and A-1 facilities and the Revolving Credit Facility, the Amended Credit Agreement requires us to maintain (i) a maximum total leverage ratio of not more than 4.75 to 1.00 and (ii) a minimum consolidated interest coverage ratio of at least 2.00 to 1.00, with such ratios being determined and calculated in the manner described in the Amended Credit Agreement. The Amended Secured Credit Facilities contain various representations and warranties and extensive affirmative and negative covenants. Such covenants include, among other things and subject to certain significant exceptions, restrictions on our ability to declare or pay dividends, repurchase stock, repay certain other indebtedness, create liens, incur additional indebtedness, make investments, engage in transactions with our affiliates, dispose of assets and merge or consolidate with any other person. The senior unsecured notes of Lumen Technologies, Inc. were issued under four separate indentures. These indentures restrict our ability to (i) incur, issue or create liens upon the property of Lumen Technologies, Inc. and (ii) consolidate with or merge into, or transfer or lease all or substantially all of our assets to any other party. These indentures do not contain any provisions that restrict the incurrence of additional indebtedness. The senior secured notes of Lumen Technologies, Inc. were issued under a separate indenture that contains a more restrictive set of covenants. As indicated above under "Senior Notes", Lumen Technologies, Inc. will be required to offer to purchase certain of its long-term debt securities issued under its indentures under certain circumstances in connection with a "change of control" of Lumen Technologies, Inc. Level 3 Companies The term loan, senior secured notes and senior unsecured notes of Level 3 Financing, Inc. contain various representations and extensive affirmative and negative covenants. Such covenants include, among other things and subject to certain significant exceptions, restrictions on their ability to declare or pay dividends, repay certain other indebtedness, create liens, incur additional indebtedness, make investments, dispose of assets and merge or consolidate with any other person. Also, as indicated above under "Senior Notes", Level 3 Financing, Inc. will be required to offer to repurchase or repay certain of its long-term debt under certain circumstances in connection with a "change of control" of Level 3 Financing or Level 3 Parent, LLC. Qwest Companies Under its term loan, Qwest Corporation must maintain a debt to EBITDA ratio of not more than 2.85 to 1.00, as determined and calculated in the manner described in the applicable term loan documentation. The term loan also contains a negative pledge covenant, which generally requires Qwest Corporation to secure equally and ratably any advances under the term loan if it pledges assets or permits liens on its property for the benefit of other debtholders. The senior notes of Qwest Corporation were issued under indentures dated April 15, 1990 and October 15, 1999. These indentures contain restrictions on the incurrence of liens and the consummation of certain transactions substantially similar to the above-described covenants in Lumen's indentures (but contain no mandatory repurchase provisions). The senior notes of Qwest Capital Funding, Inc. were issued under an indenture dated June 29, 1998 containing terms substantially similar to those set forth in Qwest Corporation's indentures. Impact of Covenants The debt covenants applicable to Lumen Technologies, Inc. and its subsidiaries could have a material adverse impact on their ability to operate or expand their respective businesses, to pursue strategic transactions, or to otherwise pursue their plans and strategies. The covenants of the Level 3 companies may significantly restrict the ability of Lumen Technologies, Inc. to receive cash from the Level 3 companies, to distribute cash from the Level 3 companies to other of Lumen’s affiliated entities, or to enter into other transactions among Lumen’s wholly-owned entities. Certain of the debt instruments of Lumen Technologies, Inc. and its subsidiaries contain cross payment default or cross acceleration provisions. When present, these provisions could have a wider impact on liquidity than might otherwise arise from a default or acceleration of a single debt instrument. The ability of Lumen Technologies, Inc. and its subsidiaries to comply with the financial covenants in their respective debt instruments could be adversely impacted by a wide variety of events, including unforeseen contingencies, many of which are beyond their control. Compliance As of December 31, 2022, Lumen Technologies, Inc. believes it and its subsidiaries were in compliance with the provisions and financial covenants in their respective material debt agreements in all material respects. Guarantees Lumen Technologies does not guarantee the debt of any unaffiliated parties, but, as noted above, as of December 31, 2022 certain of its largest subsidiaries guaranteed (i) its debt outstanding under its Amended Secured Credit Facilities, its senior secured notes and its $225 million letter of credit facility and (ii) the outstanding term loans or senior notes issued by certain other subsidiaries. As further noted above, several of the subsidiaries guaranteeing these obligations have pledged substantially all of their assets to secure certain of their respective guarantees.

Accounts Receivable

Accounts Receivable	12 Months Ended
Accounts Receivable	Dec. 31, 2022
Receivables [Abstract]
Accounts Receivable	Accounts Receivable The following table presents details of our accounts receivable balances: As of December 31, 2022 2021 (Dollars in millions) Trade and purchased receivables $ 1,288 1,281 Earned and unbilled receivables 209 315 Other 65 62 Total accounts receivable 1,562 1,658 Less: allowance for credit losses (85) (114) Accounts receivable, less allowance $ 1,477 1,544 We are exposed to concentrations of credit risk from our customers. We generally do not require collateral to secure our receivable balances. We have agreements with other communications service providers whereby we agree to bill and collect on their behalf for services rendered by those providers to our customers within our local service area. We purchase accounts receivable from other communications service providers primarily on a recourse basis and include these amounts in our accounts receivable balance. We have not experienced any significant loss associated with these purchased receivables. The following table presents details of our allowance for credit losses accounts: Beginning Additions Deductions Ending (Dollars in millions) 2022 $ 114 133 (162) 85 2021 191 105 (182) 114 2020 (1) 106 189 (104) 191 _______________________________________________________________________________ (1) On January 1, 2020, we adopted ASU 2016-13 "Measurement of Credit Losses on Financial Instruments" and recognized a cumulative adjustment to our accumulated deficit as of the date of adoption of $9 million, net of a $2 million tax effect. This adjustment is included within "Deductions." See Note 6—Credit Losses on Financial Instruments for more information.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Net property, plant and equipment is composed of the following: Depreciable As of December 31, 2022 (5) 2021 (5) (Dollars in millions) Land N/A $ 651 751 Fiber, conduit and other outside plant (1) 15-45 years 14,451 15,366 Central office and other network electronics (2) 3-10 years 15,077 15,394 Support assets (3) 3-30 years 6,863 7,181 Construction in progress (4) N/A 2,010 1,474 Gross property, plant and equipment 39,052 40,166 Accumulated depreciation (19,886) (19,271) Net property, plant and equipment $ 19,166 20,895 _______________________________________________________________________________ (1) Fiber, conduit and other outside plant consists of fiber and metallic cable, conduit, poles and other supporting structures. (2) Central office and other network electronics consists of circuit and packet switches, routers, transmission electronics and electronics providing service to customers. (3) Support assets consist of buildings, cable landing stations, data centers, computers and other administrative and support equipment. (4) Construction in progress includes inventory held for construction and property of the aforementioned categories that has not been placed in service as it is still under construction. (5) These values exclude assets classified as held for sale. At December 31, 2022, we classified $1.9 billion of certain property, plant and equipment, net related to our EMEA business as held for sale and discontinued recording depreciation on this disposal group as of November 2, 2022. At December 31, 2021, we had $5.1 billion of certain property, plant and equipment, net related to our Latin American and ILEC businesses sold on August 1, 2022 and October 3, 2022, respectively, classified as held for sale and discontinued recording depreciation on these disposal groups during their classification as assets held for sale. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. We recorded depreciation expense of $2.1 billion, $2.7 billion and $3.0 billion for the years ended December 31, 2022, 2021 and 2020, respectively. Asset Retirement Obligations As of December 31, 2022 and 2021, our asset retirement obligations balance was primarily related to estimated future costs of removing equipment from leased properties and estimated future costs of properly disposing of asbestos and other hazardous materials upon remodeling or demolishing buildings. Asset retirement obligations are included in other long-term liabilities on our consolidated balance sheets. Our fair value estimates were determined using the discounted cash flow method. The following table provides asset retirement obligation activity: Years Ended December 31, 2022 2021 (Dollars in millions) Balance at beginning of year $ 182 199 Accretion expense 10 10 Liabilities settled (10) (13) Change in estimate 4 (2) Classified as held for sale (1) (30) (12) Balance at end of year $ 156 182 _______________________________________________________________________________ (1) Represents the amounts classified as held for sale related to our divestitures. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. The changes in estimate referred to in the table above were offset against gross property, plant and equipment.

Severance

Severance	12 Months Ended
Severance	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Severance	Severance Periodically, we reduce our workforce and accrue liabilities for the related severance costs. These workforce reductions result primarily from the progression or completion of our post-acquisition integration plans, increased competitive pressures, cost reduction initiatives, process improvements through automation and reduced workloads due to reduced demand for certain services. We report severance liabilities within accrued expenses and other liabilities - salaries and benefits in our consolidated balance sheets and report severance expenses in selling, general and administrative expenses in our consolidated statements of operations. As described in Note 17—Segment Information, we do not allocate these severance expenses to our segments. Changes in our accrued liabilities for severance expenses were as follows: Severance (Dollars in millions) Balance at December 31, 2020 $ 103 Accrued to expense 3 Payments, net (70) Balance at December 31, 2021 36 Accrued to expense 12 Payments, net (37) Balance at December 31, 2022 $ 11

Employee Benefits

Employee Benefits	12 Months Ended
Employee Benefits	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Benefits	Employee Benefits Pension, Post-Retirement and Other Post-Employment Benefits We sponsor various defined benefit pension plans (qualified and non-qualified) which, in the aggregate, cover a substantial portion of our employees. Pension benefits for participants of the Lumen Combined Pension Plan ("Combined Pension Plan") and, through the October 3, 2022 sale of the ILEC business, the Lumen Pension Plan, who are represented by a collective bargaining agreement are based on negotiated schedules. All other participants' pension benefits are based on each individual participant's years of service and compensation. We also maintain non-qualified pension plans for certain current and former highly compensated employees. We maintain post-retirement benefit plans that provide health care and life insurance benefits for certain eligible retirees. We also provide other post-employment benefits for certain eligible former employees. We use a December 31 measurement date for all our plans. On October 19, 2021, we, as sponsor of the Combined Pension Plan, along with the Plan’s independent fiduciary, entered into an agreement committing the Plan to use a portion of its plan assets to purchase an annuity from an insurance company (the "Insurer") to transfer approximately $1.4 billion of the Plan’s pension liabilities. This agreement irrevocably transferred to the Insurer future Plan benefit obligations for approximately 22,600 U.S. Lumen participants (“Transferred Participants”) effective on December 31, 2021. This annuity transaction was funded entirely by existing Plan assets. The Insurer assumed responsibility for administrative and customer service support, including distribution of payments to the Transferred Participants. Transferred Participants’ benefits were not reduced as a result of this transaction. As of January 1, 2022, we spun off the Lumen Pension Plan from the Lumen Combined Pension Plan in anticipation of the sale of the ILEC business, as described further in Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. At the time of the spin-off, the Lumen Pension Plan covered approximately 2,500 active plan participants along with 19,000 other participants. At the time of the spin-off, the Lumen Pension Plan had a pension benefit obligation of $2.5 billion and assets of $2.2 billion. In addition, the December 31, 2021 actuarial (loss) gain and prior service cost included in accumulated other comprehensive loss was allocated between the Lumen Pension Plan and the Lumen Combined Pension Plan. Following a revaluation of the pension obligation and pension assets for the Lumen Pension Plan, in preparation for the closing of the sale of the ILEC business, we contributed approximately $319 million of Lumen's cash to the Lumen Pension Plan trust to fully fund the pension plan in September 2022. The amounts allocated to the Lumen Pension Plan were subject to adjustment up to the closing of the sale of the ILEC business on October 3, 2022, at which time the plan was transferred along with the rest of the assets and liabilities of the ILEC business. We recognized pension costs related to both plans through the sale of the ILEC business, at which time balances related to the Lumen Pension Plan were reflected in the calculation of our gain on the sale of the business. Pension Benefits United States funding laws require a company with a pension shortfall to fund the annual cost of benefits earned in addition to a seven-year amortization of the shortfall. Our funding policy for our Combined Pension Plan is to make contributions with the objective of accumulating ample assets to pay all qualified pension benefits when due under the terms of the plan. The accounting unfunded status of the Combined Pension Plan was $580 million and $1.1 billion as of December 31, 2022 and 2021, respectively. We made no voluntary cash contributions to the Combined Pension Plan in 2022 or 2021. As discussed above, we contributed approximately $319 million of cash to the Lumen Pension Plan trust to fully fund the pension plan in September 2022 in preparation for the closing of the sale of the ILEC business. We paid $5 million of benefits directly to participants of our non-qualified pension plans in both 2022 and 2021. Benefits paid by the Combined Pension Plan are paid through a trust that holds all of the Plan's assets. The amount of required contributions to the Combined Pension Plan in 2023 and beyond will depend on a variety of factors, most of which are beyond our control, including earnings on plan investments, prevailing interest rates, demographic experience, changes in plan benefits and changes in funding laws and regulations. Based on current laws and circumstances, we do not believe we are required to make any contributions to the Combined Pension Plan in 2023 and we do not expect to make voluntary contributions to the trust for the Combined Pension Plan in 2023. We estimate that in 2023 we will pay $5 million of benefits directly to participants of our non-qualified pension plans. We recognize in our consolidated balance sheets the funded status of the legacy Level 3 defined benefit post-retirement plans. These plans were fully funded as of December 31, 2022. The net unfunded status of these plans was $17 million, as of December 31, 2021. Additionally, as previously mentioned, we sponsor unfunded non-qualified pension plans for certain current and former highly-compensated employees. The net unfunded status of our non-qualified pension plans was $35 million and $46 million for the years ended December 31, 2022 and 2021, respectively. Due to the insignificant impact of these pension plans on our consolidated financial statements, we have predominantly excluded them from the remaining employee benefit disclosures in this Note, unless otherwise specifically stated. Post-Retirement Benefits Our post-retirement benefit plans provide post-retirement benefits to qualified retirees and allow (i) eligible employees retiring before certain dates to receive benefits at no or reduced cost and (ii) eligible employees retiring after certain dates to receive benefits on a shared cost basis. The post-retirement benefits not paid by the trusts are funded by us and we expect to continue funding these post-retirement obligations as benefits are paid. The accounting unfunded status of our qualified post-retirement benefit plan was $2.0 billion and $2.8 billion as of December 31, 2022 and 2021, respectively. Assets in the post-retirement trusts were substantially depleted as of December 31, 2016; as of December 31, 2019 the Company ceased to pay certain post-retirement benefits through the trusts. No contributions were made to the post-retirement trusts in 2022 nor 2021. Benefits are paid directly by us with available cash. In 2022, we paid $210 million of post-retirement benefits, net of participant contributions and direct subsidies. In 2023, we currently expect to pay directly $210 million of post-retirement benefits, net of participant contributions and direct subsidies. We expect our expected health care cost trend to range from 5.00% to 7.20% in 2023 and grading to 4.50% by 2030. Our post-retirement benefit cost, for certain eligible legacy Qwest retirees and certain eligible legacy CenturyLink retirees, is capped at a set dollar amount. Therefore, those health care benefit obligations are not subject to increasing health care trends after the effective date of the caps. Expected Cash Flows The Combined Pension Plan payments, post-retirement health care benefit payments and premiums, and life insurance premium payments are either distributed from plan assets or paid by us. The estimated benefit payments provided below are based on actuarial assumptions using the demographics of the employee and retiree populations and have been reduced by estimated participant contributions. Combined Pension Plan Post-Retirement Medicare Part D (Dollars in millions) Estimated future benefit payments: 2023 $ 566 213 (3) 2024 514 205 (3) 2025 500 198 (2) 2026 482 191 (2) 2027 463 184 (2) 2028 - 2032 2,065 805 (7) Net Periodic Benefit Expense (Income) We utilize a full yield curve approach in connection with estimating the service and interest components of net periodic benefit expense by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flow. The actuarial assumptions used to compute the net periodic benefit expense for our Combined Pension Plan and post-retirement benefit plans are based upon information available as of the beginning of the year, as presented in the following table. Combined Pension Plan Post-Retirement Benefit Plans 2022 2021 2020 2022 2021 2020 Actuarial assumptions at beginning of year: Discount rate 2.29% - 3.12% 1.70% - 2.88% 2.79% - 3.55% 2.19% - 5.78% 1.58% - 2.60% 1.69% - 3.35% Rate of compensation increase 3.25 % 3.25 % 3.25 % N/A N/A N/A Expected long-term rate of return on plan assets (1) 5.50 % 5.50 % 6.50 % 4.00 % 4.00 % 4.00 % Initial health care cost trend rate N/A N/A N/A 5.00% / 5.75% 6.25% / 5.00% 6.50% / 5.00% Ultimate health care cost trend rate N/A N/A N/A 4.50 % 4.50 % 4.50 % Year ultimate trend rate is reached N/A N/A N/A 2025 2025 2025 _______________________________________________________________________________ N/A - Not applicable (1) Rates are presented net of projected fees and administrative costs. Prior to the sale of the ILEC business on October 3, 2022, we realized pension costs related to the Lumen Pension Plan. Net periodic benefit expense (income) for our Combined Pension Plan and the Lumen Pension Plan (together the "Pension Plans") includes the following components: Pension Plans 2022 2021 2020 (Dollars in millions) Service cost $ 44 56 59 Interest cost 194 201 324 Expected return on plan assets (385) (535) (593) Settlement charges — 383 — Realized to gain on sale of businesses 546 — — Special termination benefits charge — 6 13 Recognition of prior service credit (10) (9) (9) Recognition of actuarial loss 122 184 202 Net periodic pension expense (income) $ 511 286 (4) Net periodic benefit expense for our post-retirement benefit plans includes the following components: Post-Retirement Plans 2022 2021 2020 (Dollars in millions) Service cost $ 10 14 14 Interest cost 72 47 69 Expected return on plan assets — — (1) Realized to gain on sale of businesses (32) — — Recognition of prior service cost 8 15 16 Recognition of actuarial loss (4) 4 — Curtailment loss — — 8 Net periodic post-retirement benefit expense $ 54 80 106 Service costs for our Combined Pension Plan and post-retirement benefit plans are included in the cost of services and products and selling, general and administrative line items on our consolidated statements of operations and all other costs listed above, except for amounts realized as part of the net gain on sale of businesses, are included in other income (expense), net on our consolidated statements of operations for the years ended December 31, 2022, 2021 and 2020. Additionally, a portion of the service cost is also allocated to certain assets under construction, which are capitalized and reflected as part of property, plant and equipment in our consolidated balance sheets. As a result of ongoing efforts to reduce our workforce, we recognized one-time charges in 2021 of $6 million and in 2020 of $21 million for curtailment and special termination benefit enhancements paid to certain eligible employees upon voluntary retirement. Our pension plan contains provisions that allow us, from time to time, to offer lump sum payment options to certain former employees in settlement of their future retirement benefits. We record an accounting settlement charge, consisting of the recognition of certain deferred costs of the pension plan associated with these lump sum payments only if, in the aggregate, they exceed or are probable to exceed the sum of the annual service and interest costs for the plan’s net periodic pension benefit cost, which represents the settlement accounting threshold. The lump sum pension settlement payments for 2021 exceeded the settlement threshold. In addition, during the fourth quarter of 2021, we executed an annuity purchase contract with a third party insurer that triggered additional settlement activity (see discussion above for further information). As a result, we recognized a non-cash settlement charge of $383 million as of December 31, 2021 to accelerate the recognition of a portion of the previously unrecognized actuarial losses in the qualified pension plan, which is reflected in other income (expense), net in our consolidated statement of operations for the year ended December 31, 2021. This non-cash charge increased our recorded net loss and increased our recorded accumulated deficit, with an offset to accumulated other comprehensive loss in shareholders' equity for the year ended December 31, 2021. The amount of any future non-cash settlement charges will be dependent on several factors, including the total amount of our future lump sum benefit payments. Benefit Obligations The actuarial assumptions used to compute the funded status for the plans are based upon information available as of December 31, 2022 and 2021 and are as follows: Combined Pension Plan Post-Retirement Benefit Plans December 31, December 31, 2022 2021 2022 2021 Actuarial assumptions at end of year: Discount rate 5.56 % 2.85 % 5.55 % 2.84 % Rate of compensation increase 3.25 % 3.25 % N/A N/A Initial health care cost trend rate N/A N/A 7.20% / 5.00% 5.75% / 5.00% Ultimate health care cost trend rate N/A N/A 4.50 % 4.50 % Year ultimate trend rate is reached N/A N/A 2030 2025 _______________________________________________________________________________ N/A - Not applicable In 2021 and 2020, we adopted the revised mortality tables and projection scales released by the Society of Actuaries, which increased the projected benefit obligation of our benefit plans by $37 million for 2021, and decreased the projected benefit obligation of our benefit plans by $3 million for 2020. The Society of Actuaries did not release any revised mortality tables or projection scales in 2022. The short-term and long-term interest crediting rates during 2022 for cash balance components of the Combined Pension Plan were 3.75% and 3.5%, respectively. The following tables summarize the change in the benefit obligations for the Combined Pension Plan and post-retirement benefit plans: Combined Pension Plan 2022 2021 2020 (Dollars in millions) Change in benefit obligation Benefit obligation at beginning of year $ 9,678 12,202 12,217 Plan spin-off (2,552) — — Service cost 37 56 59 Interest cost 154 201 324 Plan amendments — (13) (3) Special termination benefits charge — 6 13 Actuarial (gain) loss (1,432) (337) 749 Benefits paid from plan assets (590) (766) (1,157) Settlement payments and annuity purchase — (1,671) — Benefit obligation at end of year $ 5,295 9,678 12,202 Post-Retirement Benefit Plans 2022 2021 2020 (Dollars in millions) Change in benefit obligation Benefit obligation at beginning of year $ 2,781 3,048 3,037 Benefit obligation transferred to purchaser upon sale of business (26) — — Service cost 10 14 14 Interest cost 72 47 69 Participant contributions 37 41 46 Direct subsidy receipts 2 3 6 Plan amendments (41) — — Actuarial (gain) loss (591) (125) 134 Curtailment loss — — 4 Benefits paid by company (249) (247) (255) Benefits paid from plan assets — — (7) Benefit obligation at end of year $ 1,995 2,781 3,048 Plan Assets We maintain plan assets for our Combined Pension Plan and certain post-retirement benefit plans. As previously noted, assets in the post-retirement benefit plan trusts were substantially depleted as of December 31, 2016. The fair value of post-retirement benefit plan assets was $5 million at December 31, 2022, 2021 and 2020. Due to the insignificance of these assets on our consolidated financial statements, we have predominantly excluded them from the disclosures of plan assets in this Note, unless otherwise indicated. The following table summarizes the change in the fair value of plan assets for the Combined Pension Plan: Combined Pension Plan 2022 2021 2020 (Dollars in millions) Change in plan assets Fair value of plan assets at beginning of year $ 8,531 10,546 10,493 Plan spin-off (2,239) — — Return on plan assets (987) 422 1,210 Benefits paid from plan assets (590) (766) (1,157) Settlement payments and annuity purchase — (1,671) — Fair value of plan assets at end of year $ 4,715 8,531 10,546 The expected rate of return on plan assets is the long-term rate of return we expect to earn on the plan's assets, net of administrative expenses paid from plan assets. It is determined annually based on the strategic asset allocation and the long-term risk and return forecast for each asset class. Our investment objective for the Combined Pension Plan assets is to achieve an attractive risk-adjusted return over time that will provide for the payment of benefits and minimize the risk of large losses. We employ a liability-aware investment strategy designed to reduce the volatility of pension assets relative to pension liabilities. This strategy is evaluated frequently and is expected to evolve over time with changes in the funded status and other factors. Approximately 55% of plan assets is targeted to long-duration investment grade bonds and interest rate sensitive derivatives and 45% is targeted to diversified equity, fixed income and private market investments that are expected to outperform the liability with moderate funded status risk. At the beginning of 2023, our expected annual long-term rate of return on pension assets before consideration of administrative expenses is assumed to be 7.0%. Administrative expenses, including projected PBGC (Pension Benefit Guaranty Corporation) premiums, reduce the annual long-term expected return, net of administrative expenses, to 6.5%. Permitted investments: Plan assets are managed consistent with the restrictions set forth by the Employee Retirement Income Security Act of 1974, as amended. Fair Value Measurements: Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between independent and knowledgeable parties who are willing and able to transact for an asset or liability at the measurement date. We use valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs when determining fair value and then we rank the estimated values based on the reliability of the inputs used following the fair value hierarchy set forth by the FASB. For additional information on the fair value hierarchy, see Note 14—Fair Value of Financial Instruments. At December 31, 2022, we used the following valuation techniques to measure fair value for assets. There were no changes to these methodologies during 2022: • Level 1—Assets were valued using the closing price reported in the active market in which the individual security was traded. U.S. Treasury securities are valued at the bid price reported in an active market in which the security is traded. Variation margin due from/(to) brokers is valued at the expected next day cash settlement amount. • Level 2—Assets were valued using quoted prices in markets that are not active, broker dealer quotations, and other methods by which all significant inputs were observable at the measurement date. Fixed income securities primarily utilize observable market information and are based on a spread to U.S. Treasury securities and consider yields available on comparable securities of issuers with similar credit ratings, the new issue market for similar securities, secondary trading markets and dealer quotes. Option adjusted spread models are utilized to evaluate fixed income securities that have early redemption features. Derivative securities traded over the counter are valued based on gains or losses due to fluctuations in indices, interest rates, foreign currency exchange rates, security prices or other underlying factors. Repurchase agreements are valued based on expected settlement per the contract terms. • Level 3—Assets were valued using unobservable inputs in which little or no market data exists as reported by the respective institutions at the measurement date. Valuation methods may consider a range of factors, including estimates based on the assumptions of the investment entity or actuarial assumptions of insurers for valuing Group Annuity Contracts. The Combined Pension Plan's assets are invested in various asset categories utilizing multiple strategies and investment managers. Interests in commingled funds are fair valued using a practical expedient to the net asset value ("NAV") per unit (or its equivalent) of each fund. The NAV reported by the fund manager is based on the market value of the underlying investments owned by each fund, minus its liabilities, divided by the number of shares outstanding. Commingled funds can be redeemed at NAV, with a frequency that includes daily, monthly, quarterly, semi-annually and annually. These commingled funds include redemption notice periods between same day and 180 days. Investments in private funds, primarily limited partnerships, represent long-term commitments with a fixed maturity date and are also valued at NAV. The plan has unfunded commitments related to certain private fund investments, which in aggregate are not material to the plan. Valuation inputs for these private fund interests are generally based on assumptions and other information not observable in the market. Underlying investments held in funds are aggregated and are classified based on the fund mandate. Investments held in separate accounts are individually classified. The table below presents the fair value of plan assets by category and the input levels used to determine those fair values at December 31, 2022. It is important to note that the asset allocations do not include market exposures that are gained with derivatives. Investments include dividend and interest receivables, pending trades and accrued expenses. Fair Value of Combined Pension Plan Assets at December 31, 2022 Level 1 Level 2 Level 3 Total (Dollars in millions) Assets Investment grade bonds (a) $ 446 1,720 — 2,166 High yield bonds (b) — 48 4 52 Emerging market bonds (c) 49 78 — 127 U.S. stocks (d) 214 — 1 215 Non-U.S. stocks (e) 149 1 — 150 Multi-asset strategies (l) 25 — — 25 Cash equivalents and short-term investments (o) — 1 — 1 Total investments, excluding investments valued at NAV $ 883 1,848 5 2,736 Liabilities Repurchase agreements (n) $ — (269) — (269) Derivatives (m) (1) (10) — (11) Investments valued at NAV 2,259 Total pension plan assets $ 4,715 The table below presents the fair value of plan assets by category and the input levels used to determine those fair values at December 31, 2021. It is important to note that the asset allocations do not include market exposures that are gained with derivatives. Investments include dividend and interest receivable, pending trades and accrued expenses. Fair Value of Combined Pension Plan Assets at December 31, 2021 Level 1 Level 2 Level 3 Total (Dollars in millions) Assets Investment grade bonds (a) $ 862 3,744 — 4,606 High yield bonds (b) — 172 6 178 Emerging market bonds (c) 64 169 — 233 U.S. stocks (d) 330 3 5 338 Non-U.S. stocks (e) 256 — — 256 Multi-asset strategies (l) 41 — — 41 Derivatives (m) — 1 — 1 Cash equivalents and short-term investments (o) 2 379 — 381 Total investments, excluding investments valued at NAV $ 1,555 4,468 11 6,034 Liabilities Repurchase agreements (n) $ — (193) — (193) Investments valued at NAV 2,690 Total pension plan assets $ 8,531 The table below presents the fair value of plan assets valued at NAV by category for our Combined Pension Plan at December 31, 2022 and 2021. Fair Value of Plan Assets Valued at NAV Combined Pension Plan at 2022 2021 (Dollars in millions) Investment grade bonds (a) $ 99 127 High yield bonds (b) 81 70 U.S. stocks (d) 79 71 Non-U.S. stocks (e) 270 398 Emerging market stocks (f) 15 11 Private equity (g) 326 348 Private debt (h) 438 495 Market neutral hedge funds (i) 135 141 Directional hedge funds (j) 166 241 Real estate (k) 333 420 Multi-asset strategies (l) 24 38 Cash equivalents and short-term investments (o) 293 330 Total investments valued at NAV $ 2,259 2,690 Below is an overview of the asset categories and the underlying strategies used in the preceding tables: (a) Investment grade bonds represent investments in fixed income securities as well as commingled bond funds comprised of U.S. Treasury securities, agencies, corporate bonds, mortgage-backed securities, asset-backed securities and commercial mortgage-backed securities. (b) High yield bonds represent investments in below investment grade fixed income securities as well as commingled high yield bond funds. (c) Emerging market bonds represent investments in securities issued by governments and other entities located in emerging countries as well as registered mutual funds and commingled emerging market bond funds. (d) U.S. stocks represent investments in stocks of U.S. based companies as well as commingled U.S. stock funds. (e) Non-U.S. stocks represent investments in stocks of companies based in developed countries outside the U.S. as well as commingled funds. (f) Emerging market stocks represent investments in commingled funds comprised of stocks of companies located in emerging markets. (g) Private equity represents non-public investments in domestic and foreign buy out and venture capital funds. Private equity funds are primarily structured as limited partnerships and are valued according to the valuation policy of each partnership, subject to prevailing accounting and other regulatory guidelines. (h) Private debt represents non-public investments in distressed or mezzanine debt funds and pension group insurance contracts. (i) Market neutral hedge funds hold investments in a diversified mix of instruments that are intended in combination to exhibit low correlations to market fluctuations. These investments are typically combined with futures to achieve uncorrelated excess returns over various markets. (j) Directional hedge funds —This asset category represents investments that may exhibit somewhat higher correlations to market fluctuations than the market neutral hedge funds. Investments in hedge funds include both direct investments and investments in diversified funds of funds. (k) Real estate represents investments in commingled funds and limited partnerships that invest in a diversified portfolio of real estate properties. (l) Multi-asset strategies represent broadly diversified strategies that have the flexibility to tactically adjust exposures to different asset classes through time. (m) Derivatives include exchange traded futures contracts as well as privately negotiated over the counter contracts. The market values represent gains or losses that occur due to differences between stated contract terms and fluctuations in underlying market instruments. (n) Repurchase Agreements includes contracts where the security owner sells a security with the agreement to buy it back at a future date and price. (o) Cash equivalents and short-term investments represent investments that are used in conjunction with derivatives positions or are used to provide liquidity for the payment of benefits or other purposes. Derivative instruments: Derivative instruments are used to reduce risk as well as provide return. The gross notional exposure of the derivative instruments directly held by the Combined Pension Plan is shown below. The notional amount of the derivatives corresponds to market exposure but does not represent an actual cash investment. Gross Notional Exposure Combined Pension Plan 2022 2021 (Dollars in millions) Derivative instruments: Exchange-traded U.S. equity futures $ 70 108 Exchange-traded Treasury and other interest rate futures 1,256 1,688 Exchange-traded Foreign currency futures 2 11 Exchange-traded EURO futures — 5 Interest rate swaps 82 127 Credit default swaps 139 132 Index swaps 90 1,036 Foreign exchange forwards 50 93 Options 251 654 Concentrations of Risk: Investments, in general, are exposed to various risks, such as significant world events, interest rate, credit, foreign currency and overall market volatility risk. These risks are managed by broadly diversifying assets across numerous asset classes and strategies with differing expected returns, volatilities and correlations. Risk is also broadly diversified across numerous market sectors and individual companies. Financial instruments that potentially subject the plans to concentrations of counterparty risk consist principally of investment contracts with high quality financial institutions. These investment contracts are typically collateralized obligations and/or are actively managed, limiting the amount of counterparty exposure to any one financial institution. Although the investments are well diversified, the value of plan assets could change materially depending upon the overall market volatility, which could affect the funded status of the plan. The table below presents a rollforward of the Combined Pension Plan assets valued using Level 3 inputs: Combined Pension Plan Assets Valued Using Level 3 Inputs High U.S. Stocks Total (Dollars in millions) Balance at December 31, 2020 $ 6 2 8 Actual return on plan assets — 3 3 Balance at December 31, 2021 6 5 11 Dispositions (1) (4) (5) Actual return on plan assets (1) — (1) Balance at December 31, 2022 $ 4 1 5 Certain gains and losses are allocated between assets sold during the year and assets still held at year-end based on transactions and changes in valuations that occurred during the year. These allocations also impact our calculation of net acquisitions and dispositions. For the year ended December 31, 2022, the investment program produced actual losses on Combined Pension Plan assets of $987 million as compared to expected returns of $329 million, for a difference of $1.3 billion. For the year ended December 31, 2021, the investment program produced actual gains on Combined Pension Plan assets of $422 million as compared to the expected returns Unfunded Status The following table presents the unfunded status of the Combined Pension Plan and post-retirement benefit plans: Combined Pension Plan Post-Retirement Years Ended December 31, Years Ended December 31, 2022 2021 2022 2021 (Dollars in millions) Benefit obligation $ (5,295) (9,678) (1,995) (2,781) Fair value of plan assets 4,715 8,531 5 5 Unfunded status (580) (1,147) (1,990) (2,776) Current portion of unfunded status — — (210) (212) Non-current portion of unfunded status $ (580) (1,147) (1,780) (2,564) The current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits. Accumulated Other Comprehensive Loss-Recognition and Deferrals The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2021, items recognized as a component of net periodic benefits expense in 2022, additional items deferred during 2022 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2022. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss: As of and for the Years Ended December 31, 2021 Recognition Deferrals Net 2022 (Dollars in millions) Accumulated other comprehensive (loss) income Pension plans: Net actuarial (loss) gain $ (2,564) 688 124 812 (1,752) Settlement charge 383 — — — 383 Prior service benefit (cost) 45 (28) — (28) 17 Deferred income tax benefit (expense) 559 (166) (26) (192) 367 Total pension plans (1,577) 494 98 592 (985) Post-retirement benefit plans: Net actuarial (loss) gain (217) (3) 591 588 371 Prior service (cost) benefit (5) 1 41 42 37 Curtailment loss 4 — — — 4 Deferred income tax benefit (expense) 54 1 (159) (158) (104) Total post-retirement benefit plans (164) (1) 473 472 308 Total accumulated other comprehensive (loss) income $ (1,741) 493 571 1,064 (677) The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2020, items recognized as a component of net periodic benefits expense in 2021, additional items deferred during 2021 and cumulative items not recogniz

Stock-based Compensation

Stock-based Compensation	12 Months Ended
Stock-based Compensation	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-based Compensation	Stock-based Compensation We maintain an equity incentive program that allows our Board of Directors (through its Compensation Committee or a senior officer acting under delegated authority) to grant incentives to certain employees and outside directors in one or more forms, including: incentive and non-qualified stock options, stock appreciation rights, restricted stock awards, restricted stock units and market and performance shares. Stock options generally expire ten years from the date of grant. There were no outstanding stock options as of December 31, 2022. Restricted Stock Awards and Restricted Stock Unit Awards For equity based restricted stock and restricted stock unit awards that contain only service conditions for vesting (time-based awards), we calculate the award fair value based on the closing price of our common stock on the accounting grant date. We also grant equity-based awards that contain additional market or performance conditions, as well as service conditions. For awards having both service and market conditions, the award fair value is calculated using Monte-Carlo simulations. Awards with service as well as performance conditions specify a target number of shares for the award, although each recipient ultimately has the opportunity to receive between 0% and 200% of the target number of shares. For awards with service and market conditions, the percentage received is typically based on our total shareholder return over the up to three-year service period versus that of selected peer companies. For awards with service and performance conditions, the percentage received depends upon the attainment of one or more performance targets during the two The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2022: Number of Weighted- (in thousands) Non-vested at December 31, 2021 22,427 $ 12.74 Granted 18,788 11.47 Vested (9,412) 12.03 Forfeited (4,524) 12.65 Non-vested at December 31, 2022 27,279 12.13 During 2022, we granted 18.8 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $11.47. During 2021, we granted 13.9 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $13.95. During 2020, we granted 17.8 million shares of restricted stock and restricted stock unit awards at a weighted-average price of $12.08. The total fair value of restricted stock and restricted stock unit awards that vested during 2022, 2021 and 2020, was $98 million, $139 million and $126 million, respectively. We do not estimate forfeitures, but recognize them as they occur. Compensation Expense and Tax Benefit For time-based awards that vest ratably over the service period, we recognize compensation expense on a straight-line basis over the requisite service period for the entire award. For our performance stock-based awards, we recognize compensation expense over the service period and based upon the expected performance outcome, until the final performance outcome is determined. Total compensation expense for all stock-based payment arrangements for the years ended December 31, 2022, 2021 and 2020, was $98 million, $120 million and $175 million, respectively. Our tax benefit recognized in the consolidated statements of operations for our stock-based payment arrangements for the years ended December 31, 2022, 2021 and 2020, was $25 million, $29 million and $43 million, respectively. At December 31, 2022, there was $162 million of total unrecognized compensation expense related to our stock-based payment arrangements, which we expect to recognize over a weighted-average period of 1.5 years.

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	12 Months Ended
Earnings (Loss) Per Common Share	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share Basic and diluted earnings (loss) per common share for the years ended December 31, 2022, 2021 and 2020 were calculated as follows: Years Ended December 31, 2022 2021 2020 (Dollars in millions, except per share amounts, shares in thousands) (Loss) income (numerator) Net (loss) income $ (1,548) 2,033 (1,232) Net (loss) income applicable to common stock for computing basic (loss) earnings per common share (1,548) 2,033 (1,232) Net (loss) income as adjusted for purposes of computing diluted (loss) earnings per common share $ (1,548) 2,033 (1,232) Shares (denominator): Weighted average number of shares: Outstanding during period 1,028,069 1,077,393 1,096,284 Non-vested restricted stock (20,552) (17,852) (17,154) Weighted average shares outstanding for computing basic (loss) earnings per common share 1,007,517 1,059,541 1,079,130 Incremental common shares attributable to dilutive securities: Shares issuable under convertible securities — 10 — Shares issuable under incentive compensation plans — 7,227 — Number of shares as adjusted for purposes of computing diluted (loss) earnings per common share 1,007,517 1,066,778 1,079,130 Basic (loss) earnings per common share $ (1.54) 1.92 (1.14) Diluted earnings (loss) per common share (1) $ (1.54) 1.91 (1.14) ______________________________________________________________________________ (1) For the years ended December 31, 2022 and December 31, 2020, we excluded from the calculation of diluted loss per share 3.8 million and 5.3 million shares, respectively, potentially issuable under incentive compensation plans or convertible securities, as their effect, if included, would have been anti-dilutive. Our calculation of diluted (loss) earnings per common share excludes shares of common stock that are issuable upon exercise of stock options when the exercise price is greater than the average market price of our common stock. We also exclude unvested restricted stock awards that are antidilutive as a result of unrecognized compensation cost. Such shares were 13.8 million, 3.2 million and 3.2 million for 2022, 2021 and 2020, respectively.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
Fair Value of Financial Instruments	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist of cash, cash equivalents, restricted cash, accounts receivable, accounts payable, long-term debt (excluding finance lease and other obligations), interest rate swap contracts, certain equity investments and certain indemnification obligations. Due primarily to their short-term nature, the carrying amounts of our cash, cash equivalents, restricted cash, accounts receivable and accounts payable approximate their fair values. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between independent and knowledgeable parties who are willing and able to transact for an asset or liability at the measurement date. We use valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs when determining fair value and then we rank the estimated values based on the reliability of the inputs used following the fair value hierarchy. We determined the fair values of our long-term debt, including the current portion, based on quoted market prices where available or, if not available, based on inputs other than quoted market prices in active markets that are either directly or indirectly observable such as discounted future cash flows using current market interest rates. The three input levels in the hierarchy of fair value measurements are defined by the FASB generally as follows: Input Level Description of Input Level 1 Observable inputs such as quoted market prices in active markets. Level 2 Inputs other than quoted prices in active markets that are either directly or indirectly observable. Level 3 Unobservable inputs in which little or no market data exists. The following table presents the carrying amounts and estimated fair values of our financial assets and liabilities as of December 31, 2022: As of December 31, 2022 As of December 31, 2021 Input Carrying Fair Value Carrying Fair Value (Dollars in millions) Equity securities (1) 1 $ 22 22 — — Long-term debt, excluding finance lease and other obligations (2) 2 $ 20,255 17,309 28,635 29,221 Interest rate swap contracts (see Note 15) 2 — — 25 25 Indemnifications related to the sale of the Latin American business 3 86 86 — — ______________________________________________________________________ (1) For the year ended December 31, 2022, we recognized $109 million of loss on equity securities in other (expense) income, net in our consolidated statements of operations. (2) As of December 31, 2021, these amounts excluded $1.4 billion of carrying amount and $1.6 billion of fair value of debt that had been classified as held for sale related to our divestiture of the ILEC business on October 3, 2022. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. Investment Held at Net Asset Value We hold an investment in a limited partnership created as a holding company for various investments, including a portion of the colocation and data center business that we divested in 2017. The limited partnership has sole discretion as to the amount and timing of distributions of the underlying assets. As of December 31, 2022, the underlying investments held by the limited partnership are traded in active markets and, as such, we account for our investment in the limited partnership using NAV. The investments held by the limited partnership were subject to lock-up agreements that restricted the sale or distribution of certain underlying assets prior to July 2022 and October 2022. The restrictions on one of the investments held by the limited partnership expired on July 29, 2022, and we received a distribution of 11.5 million shares of publicly-traded common stock, which are reflected in our fair value table as of December 31, 2022, as seen above. The restriction on the remaining underlying investment expired on October 12, 2022. No shares have been distributed to date. Subject to restrictions imposed by law and other provisions of the limited partnership agreement, the general partner has the sole discretion as to the amounts and timing of distributions of partnership assets to partners. The following table summarizes the net asset value of our investment in this limited partnership. As of December 31, 2022 As of December 31, 2021 Net Asset Value (Dollars in millions) Investment in limited partnership (1) $ 85 299 ______________________________________________________________________ (1) For the years ended December 31, 2022 and December 31, 2021, we recognized $83 million of loss on investment and $138 million of gain on investment, respectively, reflected in other income (expense), net in our consolidated statement of operations.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
Derivative Financial Instruments	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments From time to time, we use derivative financial instruments, primarily interest rate swaps, to manage our exposure to fluctuations in interest rates. Our primary objective in managing interest rate risk is to decrease the volatility of our earnings and cash flows affected by changes in the underlying rates. We have floating rate long-term debt (see Note 7—Long-Term Debt and Credit Facilities). These obligations expose us to variability in interest payments due to changes in interest rates. If interest rates increase, our interest expense increases. Conversely, if interest rates decrease, our interest expense also decreases. Through their expiration on June 30, 2022, we designated the interest rate swap agreements described below as cash flow hedges. Under these hedges, we received variable-rate amounts from a counterparty in exchange for us making fixed-rate payments over the lives of the agreements without exchange of the underlying notional amount. The change in the fair value of the interest rate swap agreements was reflected in accumulated other comprehensive loss and was subsequently reclassified into earnings in the period that the hedged transaction affected earnings by virtue of qualifying as effective cash flow hedges. We do not use derivative financial instruments for speculative purposes. In 2019, we entered into variable-to-fixed interest rate swap agreements to hedge the interest on $4.0 billion notional amount of floating rate debt. As of December 31, 2021 and 2020, we evaluated the effectiveness of our remaining hedges quantitatively and determined that hedges in effect on such dates qualified as effective hedge relationships. We may be exposed to credit-related losses in the event of non-performance by counterparties. The counterparties to any of the financial derivatives we enter into are major institutions with investment grade credit ratings. We evaluate counterparty credit risk before entering into any hedge transaction and continue to closely monitor the financial markets and the risk that our counterparties will default on their obligations as part of our quarterly qualitative effectiveness evaluation. Amounts accumulated in accumulated other comprehensive loss related to derivatives are indirectly recognized in earnings as periodic settlement payments are made throughout the term of the swaps. The table below presents the fair value of our derivative financial instruments as well as their classification on the consolidated balance sheets at December 31, 2022 and December 31, 2021 as follows (in millions): December 31, 2022 December 31, 2021 Derivatives designated as Balance Sheet Location Fair Value Cash flow hedging contracts Other current and noncurrent liabilities $ — 25 The amount of unrealized losses recognized in accumulated other comprehensive loss consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 2020 Cash flow hedging contracts Years Ended December 31, $ — 1 115 The amount of realized losses reclassified from accumulated other comprehensive loss to the statement of operations consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 2020 Cash flow hedging contracts Years Ended December 31, $ 22 83 62 Amounts included in accumulated other comprehensive loss at the beginning of the period were reclassified into earnings upon the settlement of the cash flow hedging contracts on March 31, 2022 and June 30, 2022. During the year ended December 31, 2022, $19 million of net losses on the interest rate swaps have been reflected in our consolidated statements of operations upon settlement of the agreements in the first half of 2022.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The components of the income tax expense are as follows: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Income tax expense: Federal Current $ 838 5 5 Deferred (332) 514 338 State Current 283 42 50 Deferred (191) 72 55 Foreign Current 32 23 29 Deferred (73) 12 (27) Total income tax expense $ 557 668 450 Years Ended December 31, 2022 2021 2020 (Dollars in millions) Income tax expense was allocated as follows: Income tax expense in the consolidated statements of operations: Attributable to income $ 557 668 450 Stockholders' equity: Tax effect of the change in accumulated other comprehensive loss $ 297 222 17 The following is a reconciliation from the statutory federal income tax rate to our effective income tax rate: Years Ended December 31, 2022 2021 2020 (Percentage of pre-tax (loss) income) Statutory federal income tax rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal income tax benefit (8.8) % 3.3 % (10.8) % Goodwill impairment (68.9) % — % (71.0) % Change in liability for unrecognized tax position (0.2) % 0.1 % (0.6) % Legislative changes to Global Intangible Low-Taxes Income ("GILTI") — % — % 1.8 % Nondeductible executive stock compensation (0.1) % 0.2 % (1.6) % Change in valuation allowance 0.9 % — % 2.6 % Net foreign income taxes 3.0 % 0.6 % (0.6) % Research and development credits 1.1 % (0.5) % 1.6 % Divestitures of businesses (1) (4.0) % — % — % Other, net (0.2) % — % 0.1 % Effective income tax rate (56.2) % 24.7 % (57.5) % _______________________________________________________________________________ (1) Includes GILTI incurred as a result of the sale of our Latin American business. The effective tax rate for the year ended December 31, 2022 includes a $682 million unfavorable impact of non-deductible goodwill impairments and $128 million unfavorable impact related to incurring GILTI as a result of the sale of our Latin American business. The effective tax rate for the year ended December 31, 2020 includes a $555 million unfavorable impact of non-deductible goodwill impairments, a $14 million favorable impact in tax regulations passed in 2020 allowing a high tax exception related to our tax exposure of to GILTI, as well as a $20 million benefit related to the release of previously established valuation allowances against capital losses. The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: As of December 31, 2022 (1) 2021 (1) (Dollars in millions) Deferred tax assets Post-retirement and pension benefit costs $ 725 978 Net operating loss carryforwards 871 2,463 Other employee benefits 85 96 Other 519 554 Gross deferred tax assets 2,200 4,091 Less valuation allowance (550) (1,566) Net deferred tax assets 1,650 2,525 Deferred tax liabilities Property, plant and equipment, primarily due to depreciation differences (3,046) (3,941) Goodwill and other intangible assets (1,634) (2,473) Gross deferred tax liabilities (4,680) (6,414) Net deferred tax liability $ (3,030) (3,889) _______________________________________________________________________________ (1) Excludes $138 million of deferred tax assets and $38 million of deferred tax liabilities related to the EMEA business that were classified as held for sale as of December 31, 2022. Excludes $46 million of deferred tax assets and $129 million of deferred tax liabilities related to the Latin American business sold on August 1, 2022 that were classified as held for sale as of December 31, 2021. There were no material deferred tax amounts classified as held for sale related to the ILEC business. Of the $3.0 billion and $3.9 billion net deferred tax liability at December 31, 2022 and 2021, respectively, $3.2 billion and $4.0 billion is reflected as a long-term liability and $133 million and $160 million is reflected as a net noncurrent deferred tax asset, in other, net on our consolidated balance sheets at December 31, 2022 and 2021, respectively. Income taxes payable as of December 31, 2022 and 2021 were $943 million and $3 million, respectively. The increase to our payable in the current period is primarily driven by the sale of our Latin American and ILEC businesses. At December 31, 2022, we had federal NOLs of $1.0 billion, net of expirations from Section 382 limitations and uncertain tax positions, for U.S. federal income tax purposes. We expect to use substantially all of these tax attributes to reduce our future federal tax liabilities, although the timing of that use will depend upon our future earnings and future tax circumstances. Our ability to use these NOLs is subject to annual limits imposed by Section 382. As a result, we anticipate that our cash income tax liabilities will increase substantially in future periods. If unused, the NOLs will expire between 2028 and 2033. The federal NOLs will expire as follows: Expiring Amount December 31, (Dollars in millions) 2028 572 2029 645 2030 668 2031 733 2032 348 2033 238 NOLs per return 3,204 Uncertain tax positions (2,190) Financial NOLs $ 1,014 At December 31, 2022 we had state net operating loss carryforwards of $13 billion (net of uncertain tax positions). Our acquisitions of Level 3, Qwest and SAVVIS, Inc. caused "ownership changes" within the meaning of Section 382 for the acquired companies. As a result, our ability to use these NOLs and tax credits are subject to annual limits imposed by Section 382. We establish valuation allowances when necessary to reduce the deferred tax assets to amounts we expect to realize. As of December 31, 2022, a valuation allowance of $550 million was established as it is more likely than not that this amount of net operating loss, capital loss and tax credit carryforwards will not be utilized prior to expiration. Our valuation allowance at December 31, 2022 and 2021 is primarily related to NOL carryforwards. This valuation allowance decreased by $1.0 billion during 2022, primarily due to the impact of adjustments related to the planned divestiture of our EMEA business, including classification of a portion of the valuation allowance as held for sale. A reconciliation of the change in our gross unrecognized tax benefits (excluding both interest and any related federal benefit) from January 1 to December 31 for 2022 and 2021 is as follows: 2022 2021 (Dollars in millions) Unrecognized tax benefits at beginning of year $ 1,375 1,474 Increase in tax positions of the current year netted against deferred tax assets — 1 Increase in tax positions of prior periods netted against deferred tax assets — — Decrease in tax positions of the current year netted against deferred tax assets — (101) Decrease in tax positions of prior periods netted against deferred tax assets (661) (1) Increase in tax positions taken in the current year 634 4 (Decrease) increase in tax positions taken in the prior year (3) 2 Decrease due to payments/settlements — (3) Decrease from the lapse of statute of limitations — (1) Decrease related to divestitures of businesses $ (27) — Unrecognized tax benefits at end of year $ 1,318 $ 1,375 The total amount (including both interest and any related federal benefit) of unrecognized tax benefits that, if recognized, would impact the effective income tax rate was $847 million and $273 million at December 31, 2022 and 2021, respectively. Our policy is to reflect interest expense associated with unrecognized tax benefits in income tax expense. We had accrued interest (presented before related tax benefits) of approximately $26 million and $24 million at December 31, 2022 and 2021, 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 2002. The Internal Revenue Service and state and local taxing authorities reserve the right to audit any period where net operating loss carryforwards are available. Based on our current assessment of various factors, including (i) the potential outcomes of these ongoing examinations, (ii) the expiration of statute of limitations for specific jurisdictions, (iii) the negotiated settlement of certain disputed issues, and (iv) the administrative practices of applicable taxing jurisdictions, it is reasonably possible that the related unrecognized tax benefits for uncertain tax positions previously taken may decrease by up to $1 million within the next 12 months. The actual amount of such decrease, if any, will depend on several future developments and events, many of which are outside our control.

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Information	Segment Information We report our results within two segments: Business and Mass Markets. Under our Business segment we provide products and services to meet the needs of our enterprise and wholesale customers under four distinct sales channels: International and Global Accounts, Large Enterprise, Mid-Market Enterprise and Wholesale. As previously disclosed, we plan to update these sales channels beginning with our first quarterly report filed after this annual report. For Business segment revenue, we report the following product categories: Compute and Application Services, IP and Data Services, Fiber Infrastructure Services and Voice and Other, in each case through the sales channels outlined above. The Business segment included the results of our Latin American business prior to it being sold on August 1, 2022. Under our Mass Markets Segment, we provide products and services to residential and small business customers. Following the completion of the CAF II program at December 31, 2021, we recategorized our products used to report our Mass Markets segment revenue and currently use the following categories: Fiber Broadband, Other Broadband and Voice and Other. See detailed descriptions of these product and service categories in Note 4—Revenue Recognition. As described in more detail below, our segments are managed based on the direct costs of providing services to their customers and directly associated selling, general and administrative costs (primarily salaries and commissions). Shared costs are managed separately and included in "Operations and Other" in the tables below. As referenced above, we reclassified certain prior period amounts to conform to the current period presentation. See Note 1—Background and Summary of Significant Accounting Policies for additional detail on these changes. The following tables summarize our segment results for 2022, 2021 and 2020 based on the segment categorization we were operating under at December 31, 2022. Year Ended December 31, 2022 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue: $ 13,039 4,439 17,478 — 17,478 Expenses: Cost of services and products 3,260 123 3,383 4,485 7,868 Selling, general and administrative 1,101 562 1,663 1,415 3,078 Gain on sale of businesses — — — (773) (773) Loss on disposal groups held for sale — — — 700 700 Less: stock-based compensation — — — (98) (98) Total expense 4,361 685 5,046 5,729 10,775 Total adjusted EBITDA $ 8,678 3,754 12,432 (5,729) 6,703 Year Ended December 31, 2021 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue: $ 14,119 5,568 19,687 — 19,687 Expenses: Cost of services and products 3,488 153 3,641 4,847 8,488 Selling, general and administrative 1,178 539 1,717 1,178 2,895 Less: stock-based compensation — — — (120) (120) Total expense 4,666 692 5,358 5,905 11,263 Total adjusted EBITDA $ 9,453 4,876 14,329 (5,905) 8,424 Year Ended December 31, 2020 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue: $ 14,808 5,904 20,712 — 20,712 Expenses: Cost of services and products 3,661 201 3,862 5,072 8,934 Selling, general and administrative 1,262 581 1,843 1,621 3,464 Less: stock-based compensation — — — (175) (175) Total expense 4,923 782 5,705 6,518 12,223 Total adjusted EBITDA $ 9,885 5,122 15,007 (6,518) 8,489 Revenue and Expenses Our segment revenue includes all revenue from our two segments as described in more detail above. Our segment revenue is based upon each customer's classification. We report our segment revenue based upon all services provided to that segment's customers. Our segment expenses include specific cost of service expenses incurred as a direct result of providing services and products to segment customers, along with selling, general and administrative expenses that are directly associated with specific segment customers or activities. We have not allocated assets or debt to specific segments. The following items are excluded from our segment results, because they are centrally managed and not monitored by or reported to our chief operating decision maker by segment: • network expenses not incurred as a direct result of providing services and products to segment customers and centrally managed expenses such as Finance, Human Resources, Legal, Marketing, Product Management and IT, all of which are reported as "Operations and Other" in the tables above, and "Operations and other expenses" in the table below; • depreciation and amortization expense; • goodwill or other impairments; • interest expense; • stock-based compensation; and • other income and expense items. The following table reconciles total segment adjusted EBITDA to net (loss) income for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Total segment adjusted EBITDA $ 12,432 14,329 15,007 Depreciation and amortization (3,239) (4,019) (4,710) Goodwill impairment (3,271) — (2,642) Operations and other expenses (5,729) (5,905) (6,518) Stock-based compensation (98) (120) (175) Operating income 95 4,285 962 Total other expense, net (1,086) (1,584) (1,744) (Loss) income before income taxes (991) 2,701 (782) Income tax expense 557 668 450 Net (loss) income $ (1,548) 2,033 (1,232) We do not have any single customer that comprises more than 10% of our consolidated total operating revenue. The assets we hold outside of the U.S. represent less than 10% of our total assets. Revenue from sources outside of the U.S. comprises less than 10% of our total operating revenue.

Commitments, Contingencies and

Commitments, Contingencies and Other Items	12 Months Ended
Commitments, Contingencies and Other Items	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Other Items	Commitments, Contingencies and Other Items We are subject to various claims, legal proceedings and other contingent liabilities, including the matters described below, which individually or in the aggregate could materially affect our financial condition, future results of operations or cash flows. As a matter of course, we are prepared to both litigate these matters to judgment as needed, as well as to evaluate and consider reasonable settlement opportunities. Irrespective of its merits, litigation may be both lengthy and disruptive to our operations and could cause significant expenditure and diversion of management attention. We review our litigation accrual liabilities on a quarterly basis, but in accordance with applicable accounting guidelines only establish accrual liabilities when losses are deemed probable and reasonably estimable and only revise previously-established accrual liabilities when warranted by changes in circumstances, in each case based on then-available information. As such, as of any given date we could have exposure to losses under proceedings as to which no liability has been accrued or as to which the accrued liability is inadequate. Amounts accrued for our litigation and non-income tax contingencies at December 31, 2022 and December 31, 2021 aggregated to approximately $88 million and $103 million, respectively, and are included in other current liabilities, other liabilities, or liabilities held for sale in our consolidated balance sheets as of such dates. The establishment of an accrual does not mean that actual funds have been set aside to satisfy a given contingency. Thus, the resolution of a particular contingency for the amount accrued could have no effect on our results of operations but nonetheless could have an adverse effect on our cash flows. In this Note, when we refer to a class action as "putative" it is because a class has been alleged, but not certified, in that matter. Principal Proceedings Shareholder Class Action Suit Lumen and certain Lumen Board of Directors members and officers were named as defendants in a putative shareholder class action lawsuit filed on June 12, 2018 in the Boulder County District Court of the state of Colorado, captioned Houser et al. v. CenturyLink, et al. The complaint asserted claims on behalf of a putative class of former Level 3 shareholders who became CenturyLink, Inc. shareholders as a result of our acquisition of Level 3. It alleged that the proxy statement provided to the Level 3 shareholders failed to disclose various material information of several kinds, including information about strategic revenue, customer loss rates, and customer account issues, among other items. The complaint seeks damages, costs and fees, rescission, rescissory damages, and other equitable relief. In May 2020, the court dismissed the complaint. Plaintiffs appealed that decision, and in March 2022, the appellate court affirmed the district court's order in part and reversed it in part. It then remanded the case to the district court for further proceedings. State Tax Suits Since 2012, a number of Missouri municipalities have asserted claims in the Circuit Court of St. Louis County, Missouri, alleging that we and several of our subsidiaries have underpaid taxes. These municipalities are seeking, among other things, declaratory relief regarding the application of business license and gross receipts taxes and back taxes from 2007 to the present, plus penalties and interest. In a February 2017 ruling in connection with one of these pending cases, the court entered an order awarding the plaintiffs $4 million and broadening the tax base on a going-forward basis. We appealed that decision to the Missouri Supreme Court. In December 2019, it affirmed the circuit court's order in some respects and reversed it in others, remanding the case to the circuit court for further proceedings. The Missouri Supreme Court's decision reduced our exposure in the case. In a June 2021 ruling in one of the pending cases, another trial court awarded the cities of Columbia and Joplin approximately $55 million, plus statutory interest. On appeal, the Missouri Court of Appeals affirmed in part and reversed in part, vacated the judgment and remanded the case to the trial court with instructions for further proceedings consistent with the Missouri Supreme Court's decision. We continue to vigorously defend against these claims. Billing Practices Suits In June 2017, a former employee filed an employment lawsuit against us claiming that she was wrongfully terminated for alleging that we charged some of our retail customers for products and services they did not authorize. Thereafter, based in part on the allegations made by the former employee, several legal proceedings were filed, including consumer class actions in federal and state courts, a series of securities investor class actions in federal courts and several shareholder derivative actions in federal and Louisiana state courts. The derivative cases were brought on behalf of CenturyLink, Inc. against certain current and former officers and directors of the Company and seek damages for alleged breaches of fiduciary duties. The consumer class actions, the securities investor class actions, and the federal derivative actions were transferred to the U.S. District Court for the District of Minnesota for coordinated and consolidated pretrial proceedings as In Re: CenturyLink Sales Practices and Securities Litigation. We have settled the consumer and securities investor class actions. Those settlements are final. The derivative actions remain pending. We have engaged in discussions regarding related claims with a number of state attorneys general, and have entered into agreements settling certain of the consumer practices claims asserted by state attorneys general. While we do not agree with allegations raised in these matters, we have been willing to consider reasonable settlements where appropriate. December 2018 Outage Proceedings We experienced an outage on one of our transport networks that impacted voice, IP, 911, and transport services for some of our customers between the 27th and 29th of December 2018. We believe that the outage was caused by a faulty network management card from a third-party equipment vendor. The FCC and four states (both Washington Utilities and Transportation Commission ("WUTC") and the Washington Attorney General; the Montana Public Service Commission; the Nebraska Public Service Commission; and the Wyoming Public Service Commission) initiated formal investigations. In November 2020, following the FCC's release of a public report on the outage, we negotiated a settlement which was released by the FCC in December 2020. The amount of the settlement was not material to our financial statements. In December 2020, the Staff of the WUTC filed a complaint against us based on the December 2018 outage, seeking penalties owed for alleged violations of Washington regulations and laws. The matter was tried before the WUTC in December 2022 and we await a decision by the WUTC. AT&T Proceedings In August 2022, certain of our subsidiaries filed a complaint in federal district court in Colorado captioned Central Telephone Company of Virginia, et al, v. AT&T Corp., et al. The suit seeks relief and damages for AT&T’s failure to pay amounts for services it receives. AT&T disputes those claims and has asserted counterclaims alleging breach of contract and seeking declaratory relief. It has requested the court to enjoin the plaintiffs from terminating services for failure to pay, and it has requested the court transfer the case to federal court in the southern district of New York for further proceedings. Also in August 2022, AT&T filed a separate lawsuit in federal court in the western district of Louisiana against Central Telephone Company of Virginia and other of our subsidiaries alleging, among other claims, breach of contract provisions pertaining to network architecture. The Lumen plaintiff entities dispute AT&T’s claims. Latin American Tax Litigation and Claims In connection with the recent divestiture of our Latin American business, the purchaser assumed responsibility for the Peruvian tax litigation and Brazilian tax claims described in our prior periodic reports filed with the SEC. We have agreed to indemnify the purchaser for amounts paid in respect of the Brazilian tax claims. The value of this indemnification is included in the indemnification amount as disclosed in Note 14—Fair Value of Financial Instruments. Other Proceedings, Disputes and Contingencies From time to time, we are involved in other proceedings incidental to our business, including patent infringement allegations, regulatory hearings relating primarily to our rates or services, actions relating to employee claims, various tax issues, environmental law issues, grievance hearings before labor regulatory agencies and miscellaneous third-party tort actions or commercial disputes. We are currently defending several patent infringement lawsuits asserted against us by non-practicing entities, many of which are seeking substantial recoveries. These cases have progressed to various stages and one or more may go to trial within the next twelve months if they are not otherwise resolved. Where applicable, we are seeking full or partial indemnification from our vendors and suppliers. As with all litigation, we are vigorously defending these actions and, as a matter of course, are prepared to litigate these matters to judgment, as well as to evaluate and consider all reasonable settlement opportunities. We are subject to various foreign, federal, state and local environmental protection and health and safety laws. From time to time, we are subject to judicial and administrative proceedings brought by various governmental authorities under these laws. Several such proceedings are currently pending, but none is reasonably expected to exceed $300,000 in fines and penalties. The outcome of these other proceedings described under this heading is not predictable. However, based on current circumstances, we do not believe that the ultimate resolution of these other proceedings, after considering available defenses and any insurance coverage or indemnification rights, will have a material adverse effect on us. The matters listed in this Note do not reflect all of our contingencies. The ultimate outcome of the above-described matters may differ materially from the outcomes anticipated, estimated, projected or implied by us in certain of our statements appearing above in this Note, and proceedings currently viewed as immaterial by us may ultimately materially impact us. Right-of-Way At December 31, 2022, our future rental commitments and Right-of-Way ("ROW") agreements were as follows: Future Rental Commitments and ROW Agreements (Dollars in millions) 2023 $ 183 2024 76 2025 66 2026 62 2027 60 2028 and thereafter 667 Total future minimum payments $ 1,114 Purchase Commitments We have several commitments primarily for marketing activities and support services from a variety of vendors to be used in the ordinary course of business totaling $1.4 billion at December 31, 2022. Of this amount, we expect to purchase $646 million in 2023, $513 million in 2024 through 2025, $90 million in 2026 through 2027 and $153 million in 2028 and thereafter. These amounts do not represent our entire anticipated purchases in the future, but represent only those items for which we were contractually committed as of December 31, 2022. Amounts included in the Right-of-Way table and in the purchase commitments disclosed above are inclusive of contractual obligations related to our EMEA business to be divested.

Other Financial Information

Other Financial Information	12 Months Ended
Other Financial Information	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other Financial Information	Other Financial Information Other Current Assets The following table presents details of other current assets reflected in our consolidated balance sheets: As of December 31, 2022 2021 (Dollars in millions) Prepaid expenses $ 319 295 Income tax receivable — 22 Materials, supplies and inventory 236 96 Contract assets 20 45 Contract acquisition costs 123 142 Contract fulfillment costs 100 106 Note receivable — 56 Receivable for sale of land — 56 Other 5 11 Total other current assets (1) $ 803 829 ______________________________________________________________________ (1) Excludes $59 million of other current assets related to the EMEA business that were classified as held for sale as of December 31, 2022. Excludes $126 million of other current assets related to the Latin American and ILEC businesses sold on August 1, 2022 and October 3, 2022, respectively, that were classified as held for sale as of December 31, 2021. Included in accounts payable at December 31, 2022 and 2021 were $265 million and $248 million, respectively, associated with capital expenditures.

Repurchases of Lumen Common Sto

Repurchases of Lumen Common Stock	12 Months Ended
Repurchases of Lumen Common Stock	Dec. 31, 2022
Equity [Abstract]
Repurchases of Lumen Common Stock	Repurchases of Lumen Common Stock Effective November 2, 2022, our Board of Directors authorized a new two-year program to repurchase up to an aggregate of $1.5 billion of our outstanding common stock. During the year ended December 31, 2022, we repurchased under this program 33 million shares of our outstanding common stock in the open market for an aggregate market price of $200 million, or an average purchase price of $6.07 per share. All repurchased common stock has been retired. As a result, common stock and additional paid-in capital were reduced as of December 31, 2022 by $33 million and $167 million, respectively. On August 3, 2021, our Board of Directors authorized a 24-month program to repurchase up to an aggregate of $1.0 billion of our outstanding common stock. During the year ended December 31, 2021, we repurchased under this program 80.9 million shares of our outstanding common stock in the open market for an aggregate market price of $1.0 billion, or an average purchase price of $12.36 per share, thereby fully exhausting the program. All repurchased common stock has been retired. As a result, common stock and additional paid-in capital were reduced as of December 31, 2021 by $81 million and $919 million, respectively. We expect repurchases made in 2023 and beyond to be subject to a non-deductible 1% excise tax on the fair market value of the stock under the Inflation Reduction Act of 2022. Our Board of Directors declared the following dividends payable in 2022 and 2021: Date Declared Record Date Dividend Total Amount Payment Date (in millions) August 18, 2022 8/30/2022 $ 0.25 $ 253 9/9/2022 May 19, 2022 5/31/2022 0.25 253 6/10/2022 February 24, 2022 3/8/2022 0.25 253 3/18/2022 November 18, 2021 11/29/2021 0.25 251 12/10/2021 August 19, 2021 8/30/2021 0.25 264 9/10/2021 May 20, 2021 6/1/2021 0.25 272 6/11/2021 February 25, 2021 3/8/2021 0.25 276 3/19/2021 The declaration of dividends is solely at the discretion of our Board of Directors. On November 2, 2022, we announced that our Board had terminated our quarterly cash dividend program. Under this revised capital allocation policy, the company plans to continue to invest in growth initiatives.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	12 Months Ended
Accumulated Other Comprehensive Loss	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss Information Relating to 2022 The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the year ended December 31, 2022: Pension Plans Post-Retirement Foreign Currency Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2021 $ (1,577) (164) (400) (17) (2,158) Other comprehensive income (loss) before reclassifications 98 473 (134) — 437 Amounts reclassified from accumulated other comprehensive loss 494 (1) 112 17 622 Net current-period other comprehensive income (loss) 592 472 (22) 17 1,059 Balance at December 31, 2022 $ (985) 308 (422) — (1,099) The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2022: Year Ended December 31, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of (Dollars in millions) Interest rate swaps $ 22 Interest expense Income tax benefit (5) Income tax expense Net of tax $ 17 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 121 Other income (expense), net Prior service cost (2) Other income (expense), net Reclassification of net actuarial loss and prior service credit to gain on the sale of business 539 Gain on sale of businesses Total before tax 658 Income tax benefit (165) Income tax expense Net of tax $ 493 Reclassification of realized loss on foreign currency translation to gain on the sale of business $ 112 Gain on sale of businesses Income tax benefit — Income tax expense Net of tax $ 112 ________________________________________________________________________ (1) See Note 11—Employee Benefits for additional information on our net periodic benefit (expense) income related to our pension and post-retirement plans. Information Relating to 2021 The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the year ended December 31, 2021: Pension Plans Post-Retirement Foreign Currency Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2020 $ (2,197) (272) (265) (79) (2,813) Other comprehensive loss before reclassifications 197 94 (135) (1) 155 Amounts reclassified from accumulated other comprehensive loss 423 14 — 63 500 Net current-period other comprehensive income (loss) 620 108 (135) 62 655 Balance at December 31, 2021 $ (1,577) (164) (400) (17) (2,158) The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2021: Year Ended December 31, 2021 (Decrease) Increase Affected Line Item in Consolidated Statement of (Dollars in millions) Interest rate swap $ 83 Interest expense Income tax benefit (20) Income tax expense Net of tax $ 63 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 190 Other income (expense), net Settlement charge 383 Other income (expense), net Prior service cost 6 Other income (expense), net Total before tax 579 Income tax benefit (142) Income tax expense Net of tax $ 437 ________________________________________________________________________ (1) See Note 11—Employee Benefits for additional information on our net periodic benefit (expense) income related to our pension and post-retirement plans.

Labor Union Contracts

Labor Union Contracts	12 Months Ended
Labor Union Contracts	Dec. 31, 2022
Risks and Uncertainties [Abstract]
Labor Union Contracts	Labor Union Contracts As of December 31, 2022, approximately 20% of our employees were represented by the Communication Workers of America ("CWA") or the International Brotherhood of Electrical Workers ("IBEW"). None of our collective bargaining agreements were in expired status as of December 31, 2022. Approximately 9% of our represented employees are subject to collective bargaining agreements that are scheduled to expire over the 12 month period ending December 31, 2023.

Dividends

Dividends	12 Months Ended
Dividends	Dec. 31, 2022
Dividends, Common Stock [Abstract]
Dividends	Repurchases of Lumen Common Stock Effective November 2, 2022, our Board of Directors authorized a new two-year program to repurchase up to an aggregate of $1.5 billion of our outstanding common stock. During the year ended December 31, 2022, we repurchased under this program 33 million shares of our outstanding common stock in the open market for an aggregate market price of $200 million, or an average purchase price of $6.07 per share. All repurchased common stock has been retired. As a result, common stock and additional paid-in capital were reduced as of December 31, 2022 by $33 million and $167 million, respectively. On August 3, 2021, our Board of Directors authorized a 24-month program to repurchase up to an aggregate of $1.0 billion of our outstanding common stock. During the year ended December 31, 2021, we repurchased under this program 80.9 million shares of our outstanding common stock in the open market for an aggregate market price of $1.0 billion, or an average purchase price of $12.36 per share, thereby fully exhausting the program. All repurchased common stock has been retired. As a result, common stock and additional paid-in capital were reduced as of December 31, 2021 by $81 million and $919 million, respectively. We expect repurchases made in 2023 and beyond to be subject to a non-deductible 1% excise tax on the fair market value of the stock under the Inflation Reduction Act of 2022. Our Board of Directors declared the following dividends payable in 2022 and 2021: Date Declared Record Date Dividend Total Amount Payment Date (in millions) August 18, 2022 8/30/2022 $ 0.25 $ 253 9/9/2022 May 19, 2022 5/31/2022 0.25 253 6/10/2022 February 24, 2022 3/8/2022 0.25 253 3/18/2022 November 18, 2021 11/29/2021 0.25 251 12/10/2021 August 19, 2021 8/30/2021 0.25 264 9/10/2021 May 20, 2021 6/1/2021 0.25 272 6/11/2021 February 25, 2021 3/8/2021 0.25 276 3/19/2021 The declaration of dividends is solely at the discretion of our Board of Directors. On November 2, 2022, we announced that our Board had terminated our quarterly cash dividend program. Under this revised capital allocation policy, the company plans to continue to invest in growth initiatives.

Background and Summary of Sig_2

Background and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
General	General We are an international facilities-based technology and communications company engaged primarily in providing a broad array of integrated products and services to our business and mass markets customers. Our specific products and services are detailed in Note 4—Revenue Recognition.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include our accounts and the accounts of our subsidiaries in which we have a controlling interest. Intercompany amounts and transactions with our consolidated subsidiaries have been eliminated. To simplify the overall presentation of our consolidated financial statements, we report immaterial amounts attributable to noncontrolling interests in certain of our subsidiaries as follows: (i) income attributable to noncontrolling interests in other income (expense), net, (ii) equity attributable to noncontrolling interests in additional paid-in capital and (iii) cash flows attributable to noncontrolling interests in other, net financing activities.
Reclassification	We reclassified certain prior period amounts to conform to the current period presentation, including the recategorization of our Mass Markets revenue by product category in our segment reporting for 2022, 2021 and 2020. See Note 17—Segment Information for additional information. These changes had no impact on total operating revenue, total operating expenses or net (loss) income for any period.
Operating Expenses	Operating Expenses Our current definitions of operating expenses are as follows: • Cost of services and products (exclusive of depreciation and amortization) are expenses incurred in providing products and services to our customers. These expenses include: employee-related expenses directly attributable to operating and maintaining our network (such as salaries, wages, benefits and professional fees); facilities expenses (which include third-party telecommunications expenses we incur for using other carriers' networks to provide services to our customers); rents and utilities expenses; equipment sales expenses (such as data integration and modem expenses); and other expenses directly related to our operations; and • Selling, general and administrative expenses are corporate overhead and other operating expenses. These expenses include: employee-related expenses (such as salaries, wages, internal commissions, benefits and professional fees) directly attributable to selling products or services and employee-related expenses for administrative functions; marketing and advertising; property and other operating taxes and fees; external commissions; litigation expenses associated with general matters; bad debt expense; and other selling, general and administrative expenses. These expense classifications may not be comparable to those of other companies.
Use of Estimates	Use of Estimates Our consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles. These accounting principles require us to make certain estimates, judgments and assumptions. We believe that the estimates, judgments and assumptions we make when accounting for specific items and matters are reasonable, based on information available at the time they are made. These estimates, judgments and assumptions can materially affect the reported amounts of assets, liabilities and components of stockholders' equity as of the dates of the consolidated balance sheets, as well as the reported amounts of revenue, expenses and components of cash flows during the periods presented in our other consolidated financial statements. We also make estimates in our assessments of potential losses in relation to threatened or pending tax and legal matters. See Note 16—Income Taxes and Note 18—Commitments, Contingencies and Other Items for additional information. For matters not related to income taxes, if a loss contingency is considered probable and the amount can be reasonably estimated, we recognize an expense for the estimated loss. If we have the potential to recover a portion of the estimated loss from a third party, we make a separate assessment of recoverability and reduce the estimated loss if recovery is also deemed probable. For matters related to income taxes, if we determine that the impact of an uncertain tax position is more likely than not to be sustained upon audit by the relevant taxing authority, then we recognize a benefit for the largest amount that is more likely than not to be sustained. No portion of an uncertain tax position will be recognized if the position has less than a 50% likelihood of being sustained. Interest is recognized on the amount of unrecognized benefit from uncertain tax positions. For all of these and other matters, actual results could differ materially from our estimates.
Assets Held for Sale	Assets Held for SaleWe classify assets and related liabilities as held for sale when: (i) management has committed to a plan to sell the assets, (ii) the net assets are available for immediate sale, (iii) there is an active program to locate a buyer and (iv) the sale and transfer of the net assets is probable within one year. Assets and liabilities held for sale are presented separately on our consolidated balance sheets with a valuation allowance, if necessary, to recognize the net carrying amount at the lower of cost or fair value, less costs to sell. Depreciation of property, plant and equipment and amortization of finite-lived intangible assets and right-of-use assets are not recorded while these assets are classified as held for sale. For each period that assets are classified as being held for sale, they are tested for recoverability. Unless otherwise specified, the amounts and information presented in the notes do not include assets and liabilities that have been classified as held for sale as of December 31, 2022.
Revenue Recognition	Revenue Recognition We earn most of our consolidated revenue from contracts with customers, primarily through the provision of communications and other services. Revenue from contracts with customers is accounted for under Accounting Standards Codification ("ASC") 606. We also earn revenue from leasing arrangements (primarily fiber capacity and colocation agreements) and governmental subsidy payments, which are not accounted for under ASC 606. Revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to receive in exchange for those goods or services. Revenue is recognized based on the following five-step model: • Identification of the contract with a customer; • Identification of the performance obligations in the contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when, or as, we satisfy a performance obligation. We provide an array of communications services to business and residential customers, including local voice, VPN, Ethernet, data, broadband, private line (including special access), network access, transport, voice, information technology, video and other ancillary services. We provide these services to a wide range of businesses, including global, enterprise, wholesale, government, and small and medium business customers. Certain contracts also include the sale of equipment, which is not significant to our business. We recognize revenue for services when we provide the applicable service or when control of a product is transferred. Recognition of certain payments received in advance of services being provided is deferred. These advance payments may include certain activation and certain installation charges. If the activation and installation charges are not separate performance obligations, we recognize them as revenue over the actual or expected contract term using historical experience, which typically ranges from one For access services, we generally bill fixed monthly charges one month in advance to customers and recognize revenue as service is provided over the contract term in alignment with the customer's receipt of service. For usage and other ancillary services, we generally bill in arrears and recognize revenue as usage or delivery occurs. In most cases, the amount invoiced for our service offerings constitutes the price that would be billed on a standalone basis. In certain cases, customers may be permitted to modify their contracts. We evaluate the change in scope or price to identify whether the modification should be treated as a separate contract, whether the modification is a termination of the existing contract and creation of a new contract, or if it is a change to the existing contract. Customer contracts are evaluated to determine whether the performance obligations are separable. If the performance obligations are deemed separable and separate earnings processes exist, the total transaction price that we expect to receive with the customer is allocated to each performance obligation based on its relative standalone selling price. The revenue associated with each performance obligation is then recognized as earned. We periodically sell transmission capacity on our network. These transactions are generally structured as indefeasible rights of use, commonly referred to as IRUs, which are the exclusive right to use a specified amount of capacity or fiber for a specified term, typically 20 years. In most cases, we account for the cash consideration received on transfers of transmission capacity as ASC 606 revenue which is adjusted for the time value of money and is recognized ratably over the term of the agreement. Cash consideration received on transfers of dark fiber is accounted for as non-ASC 606 lease revenue, which we also recognize ratably over the term of the agreement. We do not recognize revenue on any contemporaneous exchanges of our transmission capacity assets for other non-owned transmission capacity assets. In connection with offering products and services provided to the end user by third-party vendors, we review the relationship between us, the vendor and the end user to assess whether revenue should be reported on a gross or net basis. In assessing whether revenue should be reported on a gross or net basis, we consider whether we act as a principal in the transaction and control the goods and services used to fulfill the performance obligations associated with the transaction. We have service level commitments pursuant to contracts with certain of our customers. To the extent that we determine that such service levels were not achieved or may not have been achieved, we estimate the amount of credits to be issued and record a corresponding reduction to revenue in the period that the service level commitment was not met or may not be met. Customer payments are made based on billing schedules included in our customer contracts, which is typically on a monthly basis.
Advertising Costs	Advertising CostsCosts related to advertising are expensed as incurred and included in selling, general and administrative expenses in our consolidated statements of operations.
Legal Costs	Legal Costs In the normal course of our business, we incur costs to hire and retain external legal counsel to advise us on regulatory, litigation and other matters. Subject to certain exceptions, we expense these costs as the related services are received.
Income Taxes	Income Taxes We file a consolidated federal income tax return with our eligible subsidiaries. The provision for income taxes reflects taxes currently payable, tax consequences deferred to future periods and adjustments to our liabilities for uncertain tax positions. We record deferred income tax assets and liabilities reflecting future tax consequences attributable to tax net operating loss carryforwards ("NOLs"), tax credit carryforwards and differences between the financial statement carrying value of assets and liabilities and the tax basis of those assets and liabilities. Deferred taxes are computed using enacted tax rates expected to apply in the year in which the differences are expected to affect taxable income. The effect on deferred income tax assets and liabilities of a change in tax rate is recognized in earnings in the period that includes the enactment date.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments that are readily convertible into cash and are not subject to significant risk from fluctuations in interest rates. As a result, the value at which cash and cash equivalents are reported in our consolidated financial statements approximates their fair value. In evaluating investments for classification as cash equivalents, we require that individual securities have original maturities of ninety days or less and that individual investment funds have dollar-weighted average maturities of ninety days or less. To preserve capital and maintain liquidity, we invest with financial institutions we deem to be of sound financial condition and in high quality and relatively risk-free investment products. Our cash investment policy limits the concentration of investments with specific financial institutions or among certain products and includes criteria related to credit worthiness of any particular financial institution. Book overdrafts occur when we have issued checks but they have not yet been presented to our controlled disbursement bank accounts for payment. Disbursement bank accounts allow us to delay funding of issued checks until the checks are presented for payment. Until the issued checks are presented for payment, the book overdrafts are included in accounts payable on our consolidated balance sheets. This activity is included in the operating activities section in our consolidated statements of cash flows. There were no book overdrafts included in accounts payable at December 31, 2022 or 2021.
Restricted Cash	Restricted Cash Restricted cash consists primarily of cash and investments that 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 approximated their fair value as of December 31, 2022 and 2021.
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Accounts receivable are recognized based upon the amount due from customers for the services provided or at cost for purchased and other receivables, less an allowance for credit losses. We use a loss rate method to estimate our allowance for credit losses. For more information on our methodology for estimating our allowance for credit losses, see Note 6—Credit Losses on Financial Instruments. We generally consider our accounts past due if they are outstanding over 30 days. Our past due accounts are written off against our allowance for credit losses when collection is considered to be not probable. Any recoveries of accounts previously written off are generally recognized as a reduction in bad debt expense in the period received. The carrying value of accounts receivable net of the allowance for credit losses approximates fair value. Accounts receivable balances acquired in a business combination are recorded at fair value for all balances receivable at the acquisition date and at the invoiced amount for those amounts invoiced after the acquisition date.
Property, Plant and Equipment	Property, Plant and Equipment We record property, plant and equipment acquired in connection with our acquisitions based on its estimated fair value as of its acquisition date plus the estimated value of any associated legally or contractually required retirement obligations. We record purchased and constructed property, plant and equipment at cost, plus the estimated value of any associated legally or contractually required retirement obligations. We depreciate the majority of our property, plant and equipment using the straight-line group method over the estimated useful lives of groups of assets, but depreciate certain of our assets using the straight-line method over the estimated useful lives of the specific asset. Under the straight-line group method, assets dedicated to providing telecommunications services (which comprise the majority of our property, plant and equipment) that have similar physical characteristics, use and expected useful lives are pooled for purposes of depreciation and tracking. The equal life group procedure is used to establish each pool's average remaining useful life. Generally, under the straight-line group method, when an asset is sold or retired in the course of normal business activities, the cost is deducted from property, plant and equipment and charged to accumulated depreciation without recognition of a gain or loss. A gain or loss is recognized in our consolidated statements of operations only if a disposal is unusual. Leasehold improvements are amortized over the shorter of the useful lives of the assets or the expected lease term. Expenditures for maintenance and repairs are expensed as incurred. During the construction phase of network and other internal-use capital projects, we capitalize related employee and interest costs. Property, plant and equipment supplies used internally are carried at average cost, except for significant individual items which are carried at actual cost. We perform annual internal reviews to evaluate the reasonableness of the depreciable lives for our property, plant and equipment. Our reviews utilize models that take into account actual usage, physical wear and tear, replacement history, assumptions about technology evolution and, in certain instances, actuarially determined probabilities to estimate the remaining useful life of our asset base. Our remaining useful life assessments evaluate the possible loss in service value of assets that may precede the physical retirement. Assets shared among many customers may lose service value as those customers reduce their use of the asset. However, the asset is not retired until all customers no longer utilize the asset and we determine there is no alternative use for the asset. We have asset retirement obligations associated with the legally or contractually required removal of a limited group of property, plant and equipment assets from leased properties and the disposal of certain hazardous materials present in our owned properties. When an asset retirement obligation is identified, usually in association with the acquisition of the asset, we record the fair value of the obligation as a liability. 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. Where the removal obligation is not legally binding, the net cost to remove assets is expensed in the period in which the costs are actually incurred.
Goodwill, Customer Relationships and Other Intangible Assets	Goodwill, Customer Relationships and Other Intangible Assets Intangible assets arising from business combinations, such as goodwill, customer relationships, capitalized software, trademarks and trade names, are initially recorded at estimated fair value. We amortize customer relationships primarily over an estimated life of 7 to 14 years, using the straight-line method, depending on the type of customer. Certain customer relationship intangible assets became fully amortized at the end of the first quarter 2021 using the sum-of-years-digits method, which is no longer used for any of our remaining intangible assets. We amortize capitalized software using the straight-line method primarily over estimated lives ranging up to 7 years. We amortize our other intangible assets using the straight-line method over an estimated life of 9 to 20 years. Other intangible assets not arising from business combinations are initially recorded at cost. Where there are no legal, regulatory, contractual or other factors that would reasonably limit the useful life of an intangible asset, we classify the intangible asset as indefinite-lived and such intangible assets are not amortized. Internally used software, whether purchased or developed by us, is capitalized and amortized using the straight-line method over its estimated useful life. We have capitalized certain costs associated with software such as costs of employees devoted to software development and external direct costs for materials and services. Costs associated with software to be used for internal purposes are expensed until the point at which the project has reached the development stage. Subsequent additions, modifications or upgrades to internal-use software are capitalized only to the extent that they allow the software to perform a task it previously did not perform. Software maintenance, data conversion and training costs are expensed in the period in which they are incurred. We review the remaining economic lives of our capitalized software annually. Capitalized software is included in other intangible assets, net, in our consolidated balance sheets. Our long-lived intangible assets, other than goodwill, with indefinite lives are assessed for impairment annually, or, under certain circumstances, more frequently, such as when events or changes in circumstances indicate there may be an impairment. These assets are carried at the estimated fair value at the time of acquisition and assets not acquired in acquisitions are recorded at historical cost. However, if their estimated fair value is less than the carrying amount, we recognize an impairment charge for the amount by which the carrying amount of these assets exceeds their estimated fair value. We are required to assess our goodwill for impairment annually, or more frequently if an event occurs or circumstances change that indicates it is more likely than not the fair values of any of our reporting units were less than their carrying values. We are required to write-down the value of goodwill of our reporting units in periods in which the recorded carrying value of any such unit exceeds its fair value of equity. Our reporting units are not discrete legal entities with discrete full financial statements. Therefore, the equity carrying value and future cash flows are assessed each time a goodwill impairment assessment is performed on a reporting unit. To do so, we assign our assets, liabilities and cash flows to reporting units using allocation methodologies which we believe are reasonable and consistent. This process entails various estimates, judgments and assumptions. We are required to reassign goodwill to reporting units whenever reorganizations of our internal reporting structure changes the composition of our reporting units. Goodwill is reassigned to the reporting units using a relative fair value approach. When the fair value of a reporting unit is available, we allocate goodwill based on the relative fair value of the reporting units. When fair value is not available, we utilize an alternative allocation methodology that we believe represents a reasonable approximation of the fair value of the operations being reorganized.
Derivatives and Hedging	Derivatives and Hedging From time to time we have used derivative instruments to hedge exposure to interest rate risks arising from fluctuation in interest rates. We account for derivative instruments in accordance with ASC 815, Derivatives and Hedging , which establishes accounting and reporting standards for derivative instruments. We do not use derivative financial instruments for speculative purposes. Derivatives are recognized in the consolidated balance sheets at their fair values. When we become a party to a derivative instrument and intend to apply hedge accounting, we formally document the hedge relationship and the risk management objective for undertaking the hedge, which includes designating the instrument for financial reporting purposes as a fair value hedge, a cash flow hedge, or a net investment hedge.
Pension and Post-Retirement Benefits	Pension and Post-Retirement BenefitsWe recognize the funded status of our defined benefit and post-retirement plans as an asset or a liability on our consolidated balance sheets. Each year's actuarial gains or losses are a component of our other comprehensive income (loss), which is then included in our accumulated other comprehensive loss. Pension and post-retirement benefit expenses are recognized over the period in which the employee renders service and becomes eligible to receive benefits. We make significant assumptions (including the discount rate, expected rate of return on plan assets, mortality and health care trend rates) in computing the pension and post-retirement benefits expense and obligations.
Foreign Currency	Foreign Currency Local currencies of our foreign subsidiaries are the functional currencies for financial reporting purposes except for certain foreign subsidiaries, primarily in Latin America prior to the August 1, 2022 sale of our Latin American business. 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 monthly exchange rates. A significant portion of our non-United States subsidiaries use either the British pound or the Euro, or used, prior to the August 1, 2022 sale of our Latin American business, the Brazilian Real, as their functional currency, each of which experienced significant fluctuations against the U.S. dollar during the years ended December 31, 2022, 2021 and 2020. We recognize foreign currency translation gains and losses as a component of accumulated other comprehensive loss in stockholders' equity and in our consolidated statements of comprehensive (loss) income in accordance with accounting guidance for foreign currency translation. Prior to the announcement of our divestitures as discussed in Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business, we considered the majority of our investments in our foreign subsidiaries to be long-term in nature. Our foreign currency 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), net on our consolidated statements of operations. See the description of our Assets Held for Sale policy above for more information on assets in foreign subsidiaries to be divested.
Common Stock, Preferred Stock, Section 382 Rights Plan and Dividends	Common Stock As of December 31, 2022, we had 19 million shares authorized for future issuance under our equity incentive plans. Preferred Stock Holders of outstanding Lumen Technologies preferred stock are entitled to receive cumulative dividends, receive preferential distributions equal to $25 per share plus unpaid dividends upon Lumen's liquidation and vote as a single class with the holders of common stock. Section 382 Rights Plan We maintain a Section 382 Rights Plan to protect our U.S. federal net operating loss carryforwards from certain Internal Revenue Code Section 382 limitations. Under the plan, one preferred stock purchase right was distributed for each share of our outstanding common stock as of the close of business on February 25, 2019, and those rights currently trade in tandem with the common stock until they expire or detach under the plan. This plan was designed to deter trading that would result in a change of control (as defined in Code Section 382), and therefore protect our ability to use our historical federal NOLs in the future. The plan is scheduled to lapse in late 2023. Dividends The declaration and payment of dividends is at the discretion of our Board of Directors. On November 2, 2022, we announced that our Board had terminated our quarterly cash dividend program. Under this revised capital allocation policy, the company plans to continue to invest in growth initiatives.
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements During 2022, we adopted Accounting Standards Update ("ASU") 2021-10, " Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance ” (“ASU 2021-10”) and ASU 2021-05, “ Leases (Topic 842): Lessors—Certain Leases with Variable Lease Payments ” (“ASU 2021-05”). During 2021, we adopted ASU 2020-09, " Debt (Topic 470) Amendments to SEC Paragraphs Pursuant to SEC Release No. 33-10762 " ("ASU 2020-09"), ASU 2020-01, " Investments - Equity Securities (Topic 321), Investments - Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) - Clarifying the Interactions between Topic 321, Topic 323, and Topic 815) " ("ASU 2020-01"), and ASU 2019-12, " Simplifying the Accounting for Income Taxes (Topic 740) " ("ASU 2019-12"). During 2020, we adopted ASU 2016-13, "Measurement of Credit Losses on Financial Instruments" ("ASU 2016-13"). Each of these is described further below. Government Assistance On January 1, 2022, we adopted ASU 2021-10. This ASU requires business entities to disclose information about certain types of government assistance they receive. Please refer to Note 4—Revenue Recognition for more information. Leases On January 1, 2022, we adopted ASU 2021-05. This ASU (i) amends the lease classification requirements for lessors to align them with practice under ASC Topic 840, (ii) provides criteria for lessors to classify and account for a lease with variable lease payments that do not depend on a reference index or a rate as an operating lease; and (iii) provides guidance with respect to net investments by lessors under operating leases and other related topics. The adoption of ASU 2021-05 did not have a material impact to our consolidated financial statements. Debt On January 1, 2021, we adopted ASU 2020-09. This ASU amends and supersedes various SEC guidance to reflect SEC Release No. 33-10762, which includes amendments to the financial disclosure requirements applicable to registered debt offerings that include credit enhancements, such as subsidiary guarantees. The adoption of ASU 2020-09 did not have a material impact to our consolidated financial statements. Investments On January 1, 2021, we adopted ASU 2020-01. This ASU, among other things, clarifies that a company should consider observable transactions that require a company to either apply or discontinue the equity method of accounting under Topic 323, Investments - Equity Method and Joint Ventures, for the purposes of applying the measurement alternative in accordance with Topic 321 immediately before applying or upon discontinuing the equity method. As of December 31, 2022, we determined there was no application or discontinuation of the equity method during the reporting periods covered in this report. The adoption of ASU 2020-01 did not have a material impact to our consolidated financial statements. Income Taxes On January 1, 2021, we adopted ASU 2019-12. This ASU removes certain exceptions for investments, intra-period allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. The adoption of ASU 2019-12 did not have a material impact to our consolidated financial statements. Measurement of Credit Losses on Financial Instruments We adopted ASU 2016-13 on January 1, 2020 and recognized a cumulative adjustment to our accumulated deficit as of the date of adoption of $9 million, net of tax effect of $2 million. Please refer to Note 6—Credit Losses on Financial Instruments for more information. Recently Issued Accounting Pronouncements In December 2022, the Financial Accounting Standards Board (“FASB”) issued ASU 2022-06, “ Reference Rate Reform (Topic 848) – Deferral of the Sunset Date of Topic 848 " ("ASU 2022-06"). These amendments extend the period of time preparers can utilize the reference rate reform relief guidance in Topic 848, which defers the sunset date from December 31, 2022, to December 31, 2024, after which entities will no longer be permitted to apply the relief in Topic 848. ASU 2022-06 is effective upon issuance. Based on our review of our key material contracts through December 31, 2022, ASU 2022-06 does not have a material impact to our consolidated financial statements. In September 2022, the FASB issued ASU 2022-04, “Liabilities-Supplier Finance Program (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations ” (“ASU 2022-04”). These amendments require that a company that uses a supplier finance program in connection with the purchase of goods or services disclose sufficient information about the program to allow a user of financial statements to understand the program’s nature, program activity during the period, changes from period to period and potential magnitude of program transactions. ASU 2022-04 will become effective for us in the first quarter of fiscal 2023. As of December 31, 2022, we are reviewing our supplier finance agreements to determine the impact to disclosures in our consolidated financial statements. In June 2022, the FASB issued ASU 2022-03, “ Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions ” (“ASU 2022-03”). These amendments clarify that a contractual restriction on the sales of an investment in equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. ASU 2022-03 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of December 31, 2022, we do not expect ASU 2022-03 to have an impact to our consolidated financial statements. In March 2022, the FASB issued ASU 2022-02, “ Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings (“TDR”) and Vintage Disclosures ” (“ASU 2022-02”). These amendments eliminate the TDR recognition and measurement guidance, enhance existing disclosure requirements and introduce new requirements related to certain modifications of receivables made to borrowers experiencing financial difficulty. ASU 2022-02 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of December 31, 2022, we do not expect ASU 2022-02 to have an impact to our consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, “ Derivatives and Hedging (Topic 815): Fair Value Hedging-Portfolio Layer Method ” ("ASU 2022-01"). The ASU expands the current single-layer method to allow multiple hedged layers of a single closed portfolio under the method. ASU 2022-01 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of December 31, 2022, we do not expect ASU 2022-01 to have an impact to our consolidated financial statements. In October 2021, the FASB issued ASU 2021-08, “ Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers ” (“ASU 2021-08”), which requires entities to apply Topic 606 to recognize and measure contract assets and contract liabilities in a business combination. ASU 2021-08 will become effective for us in the first quarter of fiscal 2023 and early adoption is permitted. As of December 31, 2022, we do not expect ASU 2021-08 to have an impact to our consolidated financial statements. In January 2021, the FASB issued ASU 2021-01, " Reference Rate Reform (Topic 848): Scope " ("ASU 2021-01"), which clarifies that certain optional expedients and exceptions in Topic 848 for contract modifications and hedge accounting apply to derivatives that are affected by the discounting transition. ASU 2021-01 also amends the expedients and exceptions in Topic 848 to capture the incremental consequences of the scope clarification and to tailor the existing guidance to derivative instruments affected by the discounting transition. These amendments may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. ASU 2021-01 provides optional expedients for a limited time to ease the potential burden in accounting for reference rate reform. Based on our review of our key material contracts through December 31, 2022, ASU 2021-01 will not have a material impact to our consolidated financial statements. In March 2020, the FASB issued ASU 2020-04, " Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting " ("ASU 2020-04" or "Reference Rate Reform"), designed to ease the burden of accounting for contract modifications related to the global market-wide reference rate transition period. Subject to certain criteria, ASU 2020-04 provides qualifying entities the option to apply expedients and exceptions to contract modifications and hedging accounting relationships made until December 31, 2022. These amendments are effective immediately and may be applied prospectively to contract modifications made and hedging relationships entered into or evaluated on or before December 31, 2022. ASU 2020-04 provides optional guidance for a limited time to ease the potential burden in accounting for reference rate reform. Based on our review of our key material contracts through December 31, 2022, we do not expect ASU 2020-04 to have a material impact on the consolidated financial statements.

Divestitures of the Latin Ame_2

Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Components of pre-tax income and held for sale assets and liabilities	The principal components of the held for sale assets and liabilities of the EMEA business are as follows: December 31, 2022 EMEA Business (Dollars in millions) Assets held for sale Cash and cash equivalents $ 43 Accounts receivable, less allowance of $5 76 Other current assets 59 Property, plant and equipment, net accumulated depreciation of $1,033 1,873 Goodwill (1) — Customer relationships and other intangibles, net 100 Operating lease assets 156 Valuation allowance on assets held for sale (2) (660) Deferred tax assets 138 Other non-current assets 38 Total assets held for sale $ 1,823 Liabilities held for sale Accounts payable $ 78 Salaries and benefits 23 Current portion of deferred revenue 28 Current operating lease liabilities 33 Other current liabilities 28 Deferred income taxes 38 Asset retirement obligations 30 Deferred revenue, non-current 85 Operating lease liabilities, non-current 103 Total liabilities held for sale $ 446 ______________________________________________________________________ (1) The assignment of goodwill was based on the relative fair value of the applicable reporting unit prior to being classified as held for sale. Prior to classification as held for sale, the goodwill was fully impaired as described in Note 3—Goodwill, Customer Relationships and Other Intangible Assets. (2) Includes the impact of $365 million, primarily related to loss on foreign currency translation, expected to be reclassified out of accumulated other comprehensive loss upon close of the sale.

Goodwill, Customer Relationsh_2

Goodwill, Customer Relationships and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill and other intangible assets	Goodwill, customer relationships and other intangible assets consisted of the following: As of December 31, 2022 (1) 2021 (1) (Dollars in millions) Goodwill $ 12,657 15,986 Indefinite-lived intangible assets $ 9 9 Other intangible assets subject to amortization: Customer relationships, less accumulated amortization of $3,606 and $11,740 (2) 4,574 5,365 Capitalized software, less accumulated amortization of $3,895 and $3,624 1,482 1,459 Trade names, patents and other, less accumulated amortization of $188 and $160 101 137 Total other intangible assets, net $ 6,166 6,970 ______________________________________________________________________ (1) These values exclude assets classified as held for sale. (2) Certain customer relationships with a gross carrying value of $8.7 billion became fully amortized during 2021 and were retired during the first quarter of 2022.
Schedule of cost of equity	As of October 31, 2022 Reporting Units Mass Markets NA Business EMEA APAC Weighted average cost of capital 9.4 % 9.4 % 9.8 % 11.3 % After-tax cost of debt 4.7 % 4.7 % 5.1 % 6.3 % Cost of equity 14.0 % 14.0 % 14.4 % 16.2 % As of October 31, 2020 Reporting Units Consumer, Enterprise, Wholesale, Small and medium business, and NA GAM EMEA LATAM APAC Weighted average cost of capital 7.6 % 8.0 % 14.3 % 10.1 % After-tax cost of debt 2.5 % 2.9 % 6.9 % 3.9 % Cost of equity 10.7 % 11.2 % 18.8 % 14.0 %
Schedule of goodwill attributable to segments	The following table shows the rollforward of goodwill assigned to our reportable segments (including the January 2021 reorganization discussed above) from December 31, 2020 through December 31, 2022. International and Global Accounts Enterprise Small and Medium Business Wholesale Consumer Business Mass Markets Total (Dollars in millions) As of December 31, 2020 (1) $ 2,555 4,738 2,808 3,114 5,655 — — 18,870 January 2021 reorganization (2,555) (4,738) (2,808) (3,114) (5,655) 12,173 6,697 — Classified as held for sale — — — — — (913) (1,946) (2,859) Effect of foreign currency exchange rate change and other — — — — — (25) — (25) As of December 31, 2021 (1) $ — — — — — 11,235 4,751 15,986 Business Mass Markets Total (Dollars in millions) As of December 31, 2021 (1) $ 11,235 4,751 15,986 Effect of foreign currency exchange rate change and other (58) — (58) Impairment (3,271) — (3,271) As of December 31, 2022 (1) $ 7,906 4,751 12,657 ______________________________________________________________________ (1) Goodwill at December 31, 2022, December 31, 2021 and December 31, 2020 is net of accumulated impairment losses of $11.0 billion, $7.7 billion and $12.9 billion, respectively. The change in accumulated impairment losses at December 31, 2021 is the result of amounts classified as held for sale related to the divestitures of our Latin American and ILEC business on August 1, 2022 and October 3, 2022, respectively. The change in accumulated impairment losses at December 31, 2022 is the result of the impairments discussed above.
Schedule of estimated amortization expense for intangible assets	We estimate that total amortization expense for finite-lived intangible assets for the years ending December 31, 2023 through 2027 will be as provided in the table below. As a result of classifying our EMEA business as being held for sale on our December 31, 2022 consolidated balance sheet, the amounts presented below do not include future amortization expense for intangible assets of the business to be divested. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information. (Dollars in millions) 2023 $ 941 2024 871 2025 810 2026 765 2027 687

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
Revenue Recognition (Tables)	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue from external customers by products and services	The following tables provide total revenue by segment, sales channel and product category. They also provide the amount of revenue that is not subject to ASC 606, " Revenue from Contracts with Customers " ("ASC 606"), but is instead governed by other accounting standards. The amounts in the tables below include the Latin American and ILEC businesses revenues prior to their sales on August 1, 2022 and October 3, 2022, respectively: Year Ended December 31, 2022 Total Revenue Adjustments for Non-ASC 606 Revenue (1) Total Revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 667 (227) 440 IP and Data Services 1,510 — 1,510 Fiber Infrastructure 830 (136) 694 Voice and Other 638 — 638 Total IGAM Revenue 3,645 (363) 3,282 Large Enterprise Compute and Application Services 621 (60) 561 IP and Data Services 1,517 — 1,517 Fiber Infrastructure 478 (46) 432 Voice and Other 793 — 793 Total Large Enterprise Revenue 3,409 (106) 3,303 Mid-Market Enterprise Compute and Application Services 135 (29) 106 IP and Data Services 1,629 (4) 1,625 Fiber Infrastructure 192 (7) 185 Voice and Other 509 — 509 Total Mid-Market Enterprise Revenue 2,465 (40) 2,425 Wholesale Compute and Application Services 242 (157) 85 IP and Data Services 1,115 — 1,115 Fiber Infrastructure 652 (113) 539 Voice and Other 1,511 (239) 1,272 Total Wholesale Revenue 3,520 (509) 3,011 Business Segment by Product Category Compute and Application Services 1,665 (473) 1,192 IP and Data Services 5,771 (4) 5,767 Fiber Infrastructure 2,152 (302) 1,850 Voice and Other 3,451 (239) 3,212 Total Business Segment Revenue 13,039 (1,018) 12,021 Mass Markets Segment by Product Category Fiber Broadband 604 (18) 586 Other Broadband 2,163 (200) 1,963 Voice and Other 1,672 (134) 1,538 Total Mass Markets Revenue 4,439 (352) 4,087 Total Revenue $ 17,478 (1,370) 16,108 Timing of revenue Goods and services transferred at a point in time $ 154 Services performed over time 15,954 Total revenue from contracts with customers $ 16,108 Year Ended December 31, 2021 Total Revenue Adjustments for Non-ASC 606 Revenue (1) Total Revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 731 (279) 452 IP and Data Services 1,716 (1) 1,715 Fiber Infrastructure 889 (129) 760 Voice and Other 747 — 747 Total IGAM Revenue 4,083 (409) 3,674 Large Enterprise Compute and Application Services 696 (62) 634 IP and Data Services 1,583 — 1,583 Fiber Infrastructure 540 (50) 490 Voice and Other 952 (1) 951 Total Large Enterprise Revenue 3,771 (113) 3,658 Mid-Market Enterprise Compute and Application Services 127 (30) 97 IP and Data Services 1,710 (6) 1,704 Fiber Infrastructure 207 (8) 199 Voice and Other 605 — 605 Total Mid-Market Enterprise Revenue 2,649 (44) 2,605 Wholesale Compute and Application Services 188 (159) 29 IP and Data Services 1,198 — 1,198 Fiber Infrastructure 622 (118) 504 Voice and Other 1,608 (252) 1,356 Total Wholesale Revenue 3,616 (529) 3,087 Business Segment by Product Category Compute and Application Services 1,742 (530) 1,212 IP and Data Services 6,207 (7) 6,200 Fiber Infrastructure 2,258 (305) 1,953 Voice and Other 3,912 (253) 3,659 Total Business Segment Revenue 14,119 (1,095) 13,024 Mass Markets Segment by Product Category Fiber Broadband 524 — 524 Other Broadband 2,507 (227) 2,280 Voice and Other 2,537 (570) 1,967 Total Mass Markets Revenue 5,568 (797) 4,771 Total Revenue $ 19,687 (1,892) 17,795 Timing of revenue Goods and services transferred at a point in time $ 138 Services performed over time 17,657 Total revenue from contracts with customers $ 17,795 Year Ended December 31, 2020 Total Revenue Adjustments for Non-ASC 606 Revenue (1) Total Revenue from Contracts with Customers (Dollars in millions) Business Segment by Sales Channel and Product Category International and Global Accounts ("IGAM") Compute and Application Services $ 759 (265) 494 IP and Data Services 1,736 — 1,736 Fiber Infrastructure 846 (110) 736 Voice and Other 796 — 796 Total IGAM Revenue 4,137 (375) 3,762 Large Enterprise Compute and Application Services 665 (82) 583 IP and Data Services 1,628 (2) 1,626 Fiber Infrastructure 601 (46) 555 Voice and Other 1,067 (2) 1,065 Total Large Enterprise Revenue 3,961 (132) 3,829 Mid-Market Enterprise Compute and Application Services 127 (16) 111 IP and Data Services 1,809 (6) 1,803 Fiber Infrastructure 212 (9) 203 Voice and Other 753 — 753 Total Mid-Market Enterprise Revenue 2,901 (31) 2,870 Wholesale Compute and Application Services 184 (161) 23 IP and Data Services 1,249 — 1,249 Fiber Infrastructure 618 (121) 497 Voice and Other 1,758 (258) 1,500 Total Wholesale Revenue 3,809 (540) 3,269 Business Segment by Product Category Compute and Application Services 1,735 (524) 1,211 IP and Data Services 6,422 (8) 6,414 Fiber Infrastructure 2,277 (286) 1,991 Voice and Other 4,374 (260) 4,114 Total Business Segment Revenue 14,808 (1,078) 13,730 Mass Markets Segment by Product Category Fiber Broadband 427 — 427 Other Broadband 2,639 (236) 2,403 Voice and Other 2,838 (601) 2,237 Total Mass Markets Revenue 5,904 (837) 5,067 Total Revenue $ 20,712 (1,915) 18,797 Timing of revenue Goods and services transferred at a point in time $ 250 Services performed over time 18,547 Total revenue from contracts with customers $ 18,797 ______________________________________________________________________ (1) Includes regulatory revenue and lease revenue not within the scope of ASC 606.
Contract with customer, asset and liability	The following table provides balances of customer receivables, contract assets and contract liabilities, net of amounts classified as held for sale, as of December 31, 2022 and 2021: December 31, 2022 December 31, 2021 (Dollars in millions) Customer receivables (1) $ 1,424 1,493 Contract assets (2) 34 73 Contract liabilities (3) 656 680 ______________________________________________________________________ (1) Reflects gross customer receivables of $1.5 billion and $1.6 billion, net of allowance for credit losses of $73 million and $102 million, at December 31, 2022 and December 31, 2021, respectively. These amounts exclude customer receivables, net, classified as held for sale of $76 million at December 31, 2022 (related to the EMEA business) and $288 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (2) These amounts exclude contract assets classified as held for sale of $16 million at December 31, 2022 (related to the EMEA business) and $9 million at December 31, 2021 (related to both the Latin American business and the ILEC business). (3) These amounts exclude contract liabilities classified as held for sale of $59 million at December 31, 2022 (related to the EMEA business) and $161 million at December 31, 2021 (related to both the Latin American business and the ILEC business).
Capitalized contract cost	The following tables provide changes in our contract acquisition costs and fulfillment costs: Year Ended December 31, 2022 Acquisition Costs Fulfillment Costs (Dollars in millions) Beginning of period balance $ 222 186 Costs incurred 172 158 Amortization (192) (149) Classified as held for sale (1) — (3) End of period balance $ 202 192 Year Ended December 31, 2021 Acquisition Costs Fulfillment Costs (Dollars in millions) Beginning of period balance $ 289 216 Costs incurred 176 151 Amortization (209) (149) Classified as held for sale (2) (34) (32) End of period balance $ 222 $ 186 ______________________________________________________________________ (1) Represents changes in amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively, and $6 million acquisition costs and no fulfillment costs classified as held for sale as of December 31, 2022 related to the planned divestiture of the EMEA business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (2) Represents the amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business.

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2022
Leases [Abstract]
Lease, cost	Lease expense consisted of the following: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Operating and short-term lease cost $ 451 535 729 Finance lease cost: Amortization of right-of-use assets 37 37 36 Interest on lease liability 15 16 12 Total finance lease cost 52 53 48 Total lease cost $ 503 588 777 Supplemental consolidated cash flow statement information related to leases is included below: Years Ended December 31, 2022 2021 (Dollars in millions) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows for operating leases $ 462 525 Operating cash flows for finance leases 15 15 Financing cash flows for finance leases 89 52 Supplemental lease cash flow disclosures: Operating lease right-of-use assets obtained in exchange for new operating lease liabilities $ 381 165 Right-of-use assets obtained in exchange for new finance lease liabilities 94 94
Assets and liabilities	Supplemental consolidated balance sheet information and other information related to leases is included below: As of December 31, Leases (Dollars in millions) Classification on the Balance Sheet 2022 2021 Assets Operating lease assets Other, net $ 1,340 1,451 Finance lease assets Property, plant and equipment, net of accumulated depreciation 317 314 Total leased assets $ 1,657 1,765 Liabilities Current Operating Current operating lease liabilities $ 344 385 Finance Current maturities of long-term debt 16 19 Noncurrent Operating Other 1,088 1,171 Finance Long-term debt 234 251 Total lease liabilities $ 1,682 1,826 Weighted-average remaining lease term (years) Operating leases 7.7 6.8 Finance leases 12.0 13.1 Weighted-average discount rate Operating leases 5.98 % 5.54 % Finance leases 4.96 % 4.89 %
Maturity of operating lease liabilities	As of December 31, 2022, maturities of lease liabilities were as follows: Operating Leases Finance Leases (Dollars in millions) 2023 $ 416 28 2024 282 27 2025 223 28 2026 174 28 2027 130 29 Thereafter 611 194 Total lease payments 1,836 334 Less: interest (404) (84) Total 1,432 250 Less: current portion (344) (16) Long-term portion $ 1,088 234
Maturity of finance lease liabilities	As of December 31, 2022, maturities of lease liabilities were as follows: Operating Leases Finance Leases (Dollars in millions) 2023 $ 416 28 2024 282 27 2025 223 28 2026 174 28 2027 130 29 Thereafter 611 194 Total lease payments 1,836 334 Less: interest (404) (84) Total 1,432 250 Less: current portion (344) (16) Long-term portion $ 1,088 234

Credit Losses on Financial In_2

Credit Losses on Financial Instruments (Tables)	12 Months Ended
Credit Losses on Financial Instruments (Tables)	Dec. 31, 2022
Credit Loss [Abstract]
Financing receivable, allowance for credit loss	The following table presents the activity of our allowance for credit losses by accounts receivable portfolio for the years ended December 31, 2022 and December 31, 2021: Business Mass Markets Total (Dollars in millions) Balance at January 1, 2021 (1) $ 109 82 191 Provision for expected losses 50 55 105 Write-offs charged against the allowance (76) (101) (177) Recoveries collected 13 6 19 Classified as assets held for sale (2) (8) (16) (24) Balance at December 31, 2021 $ 88 26 114 Provision for expected losses 25 108 133 Write-offs charged against the allowance (61) (114) (175) Recoveries collected 10 6 16 Change in allowance in assets held for sale (3) (5) 2 (3) Balance at December 31, 2022 $ 57 28 85 ______________________________________________________________________ (1) We completed an internal reorganization in January 2021. As a result of this change, the allowance for credit losses previously included in the Consumer and Business portfolio of $70 million related to consumer and $12 million related to our small business group, respectively, were reclassified to the Mass Markets allowance for credit losses on January 1, 2021. (2) Represents the amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (3) Represents changes in amounts classified as held for sale related to the divestitures of our Latin American and ILEC businesses on August 1, 2022 and October 3, 2022, respectively, and the inclusion of a $5 million allowance for credit losses classified as held for sale as of December 31, 2022 related to the planned divestiture of the EMEA business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business.

Long-Term Debt and Credit Fac_2

Long-Term Debt and Credit Facilities (Tables)	12 Months Ended
Long-Term Debt and Credit Facilities (Tables)	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of long-term debt including unamortized discounts and premiums	The following table reflects the consolidated long-term debt of Lumen Technologies, Inc. and its subsidiaries as of the dates indicated below, including unamortized discounts and premiums and unamortized debt issuance costs: As of December 31, Interest Rates (1) Maturities (1) 2022 2021 (Dollars in millions) Senior Secured Debt: (2) Lumen Technologies, Inc. Revolving Credit Facility (3) LIBOR + 2.00% 2025 $ — 200 Term Loan A (4) LIBOR + 2.00% 2025 991 1,050 Term Loan A-1 (4) LIBOR + 2.00% 2025 283 300 Term Loan B (5) LIBOR + 2.25% 2027 3,941 4,900 Senior notes 4.000% 2027 1,250 1,250 Subsidiaries: Level 3 Financing, Inc. Tranche B 2027 Term Loan (6) LIBOR + 1.75% 2027 2,411 3,111 Senior notes 3.400% - 3.875% 2027 - 2029 1,500 1,500 Embarq Corporation subsidiaries First mortgage bonds N/A N/A — 138 Senior Notes and Other Debt: (7) Lumen Technologies, Inc. Senior notes 4.500% - 7.650% 2023 - 2042 3,722 8,414 Subsidiaries: Level 3 Financing, Inc. Senior notes 3.625% - 4.625% 2027 - 2029 3,940 5,515 Qwest Corporation Senior notes 6.500% - 7.750% 2025 - 2057 1,986 1,986 Term loan (8) LIBOR + 2.25% 2027 215 215 Qwest Capital Funding, Inc. Senior notes 6.875% - 7.750% 2028 - 2031 192 255 Finance lease and other obligations (9) Various Various 317 347 Unamortized (discounts) premiums, net (7) 21 Unamortized debt issuance costs (169) (220) Total long-term debt 20,572 28,982 Less current maturities (154) (1,554) Long-term debt, excluding current maturities $ 20,418 27,428 _______________________________________________________________________________ (1) As of December 31, 2022. (2) See the remainder of this Note for a description of certain parent or subsidiary guarantees and liens securing this debt. (3) The Revolving Credit Facility had an interest rate of 2.103% as of December 31, 2021. (4) Term Loans A and A-1 had interest rates of 6.384% and 2.104% as of December 31, 2022 and December 31, 2021, respectively. (5) Term Loan B had interest rates of 6.634% and 2.354% as of December 31, 2022 and December 31, 2021, respectively. (6) The Level 3 Tranche B 2027 Term Loan had interest rates of 6.134% and 1.854% as of December 31, 2022 and December 31, 2021, respectively. (7) The table excludes $1.4 billion of indebtedness under Embarq Corporation's 7.995% senior notes maturing in 2036 that was classified as held for sale as of December 31, 2021 and was transferred as of October 3, 2022 concurrent with the sale of the ILEC business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (8) The Qwest Corporation Term Loan had interest rates of 6.640% and 2.110% as of December 31, 2022 and December 31, 2021, respectively. (9) The table excludes finance lease obligations that were classified as held for sale as of December 31, 2022 and December 31, 2021. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business.
Schedule of maturities of long-term debt	Set forth below is the aggregate principal amount of our long-term debt as of December 31, 2022 (excluding unamortized (discounts) premiums, net, and unamortized debt issuance costs) maturing during the following years. As a result of classifying our EMEA business as held for sale on our December 31, 2022 consolidated balance sheet, the amounts presented below do not include maturities of the finance lease obligations of that business. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business. (Dollars in millions) 2023 $ 154 2024 158 2025 1,743 2026 806 2027 9,387 2028 and thereafter 8,500 Total long-term debt $ 20,748
Schedule of debt repayments	During 2022, Lumen borrowed $2.4 billion from, and made repayments of $2.6 billion to, its Revolving Credit Facility. We used our net revolving credit draws and available cash to repay the following aggregate principal amounts of indebtedness through a combination of tender offers, redemptions, prepayments, amortization payments and payments at maturity. These transactions resulted in a net gain on the extinguishment of debt of $214 million. Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 5.800% Senior Notes due 2022 (at maturity) Q1 2022 $ 1,400 6.750% Senior Notes, Series W, due 2023 Q4 2022 750 7.500% Senior Notes, Series Y, due 2024 Q4 2022 982 7.500% Senior Notes, Series Y, due 2024 Q3 2022 18 5.625% Senior Notes, Series X, due 2025 Q4 2022 286 7.200% Senior Notes, Series D, due 2025 Q4 2022 34 5.125% Senior Notes due 2026 Q4 2022 520 5.125% Senior Notes due 2026 Q3 2022 11 6.875% Debentures, Series G, due 2028 Q4 2022 130 5.375% Senior Notes due 2029 Q4 2022 494 Term Loan B prepayment Q4 2022 909 Scheduled term loan payments Multiple 125 Level 3 Financing, Inc. Tranche B 2027 Term Loan Q3 2022 700 5.375% Senior Notes due 2025 Q3 2022 800 5.250% Senior Notes due 2026 Q3 2022 775 Embarq Corporation Subsidiaries First Mortgage Bonds Q4 2022 137 Qwest Capital Funding, Inc. Senior Notes Q4 2022 63 Other Q4 2022 68 Total Debt Repayments $ 8,202 Debt Period of Repayment (Dollars in millions) Lumen Technologies, Inc. 6.450% Senior Notes, Series S, due 2021 (at maturity) Q2 2021 $ 1,231 Scheduled term loan payments Multiple 125 Level 3 Financing, Inc. 5.375% Senior Notes due 2024 Q1 2021 900 Qwest Corporation, Inc. 6.750% Senior Notes (at maturity) Q4 2021 950 7.000% Senior Notes due 2056 Q1 2021 235 Qwest Capital Funding, Inc. Senior Notes (at maturity) Q3 2021 97 Total Debt Repayments $ 3,538
Schedule of amount of gross interest expense, net of capitalized interest	Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Interest expense: Gross interest expense $ 1,398 1,575 1,743 Capitalized interest (66) (53) (75) Total interest expense $ 1,332 1,522 1,668

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
Accounts Receivable (Tables)	Dec. 31, 2022
Receivables [Abstract]
Schedule of components of accounts receivable	The following table presents details of our accounts receivable balances: As of December 31, 2022 2021 (Dollars in millions) Trade and purchased receivables $ 1,288 1,281 Earned and unbilled receivables 209 315 Other 65 62 Total accounts receivable 1,562 1,658 Less: allowance for credit losses (85) (114) Accounts receivable, less allowance $ 1,477 1,544
Schedule of details of allowance for doubtful accounts	The following table presents details of our allowance for credit losses accounts: Beginning Additions Deductions Ending (Dollars in millions) 2022 $ 114 133 (162) 85 2021 191 105 (182) 114 2020 (1) 106 189 (104) 191 _______________________________________________________________________________ (1) On January 1, 2020, we adopted ASU 2016-13 "Measurement of Credit Losses on Financial Instruments" and recognized a cumulative adjustment to our accumulated deficit as of the date of adoption of $9 million, net of a $2 million tax effect. This adjustment is included within "Deductions." See Note 6—Credit Losses on Financial Instruments for more information.

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of net property, plant and equipment	Net property, plant and equipment is composed of the following: Depreciable As of December 31, 2022 (5) 2021 (5) (Dollars in millions) Land N/A $ 651 751 Fiber, conduit and other outside plant (1) 15-45 years 14,451 15,366 Central office and other network electronics (2) 3-10 years 15,077 15,394 Support assets (3) 3-30 years 6,863 7,181 Construction in progress (4) N/A 2,010 1,474 Gross property, plant and equipment 39,052 40,166 Accumulated depreciation (19,886) (19,271) Net property, plant and equipment $ 19,166 20,895 _______________________________________________________________________________ (1) Fiber, conduit and other outside plant consists of fiber and metallic cable, conduit, poles and other supporting structures. (2) Central office and other network electronics consists of circuit and packet switches, routers, transmission electronics and electronics providing service to customers. (3) Support assets consist of buildings, cable landing stations, data centers, computers and other administrative and support equipment. (4) Construction in progress includes inventory held for construction and property of the aforementioned categories that has not been placed in service as it is still under construction. (5) These values exclude assets classified as held for sale.
Schedule of changes to asset retirement obligations	The following table provides asset retirement obligation activity: Years Ended December 31, 2022 2021 (Dollars in millions) Balance at beginning of year $ 182 199 Accretion expense 10 10 Liabilities settled (10) (13) Change in estimate 4 (2) Classified as held for sale (1) (30) (12) Balance at end of year $ 156 182 _______________________________________________________________________________ (1) Represents the amounts classified as held for sale related to our divestitures. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business.

Severance (Tables)

Severance (Tables)	12 Months Ended
Severance (Tables)	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Schedule of changes in accrued liabilities for severance expenses and leased real estate	Changes in our accrued liabilities for severance expenses were as follows: Severance (Dollars in millions) Balance at December 31, 2020 $ 103 Accrued to expense 3 Payments, net (70) Balance at December 31, 2021 36 Accrued to expense 12 Payments, net (37) Balance at December 31, 2022 $ 11

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
Employee Benefits (Tables)	Dec. 31, 2022
Retirement Benefits [Abstract]
Schedule of estimated future benefit payments	The estimated benefit payments provided below are based on actuarial assumptions using the demographics of the employee and retiree populations and have been reduced by estimated participant contributions. Combined Pension Plan Post-Retirement Medicare Part D (Dollars in millions) Estimated future benefit payments: 2023 $ 566 213 (3) 2024 514 205 (3) 2025 500 198 (2) 2026 482 191 (2) 2027 463 184 (2) 2028 - 2032 2,065 805 (7)
Schedule of actuarial assumptions used to compute net periodic benefit expense	The actuarial assumptions used to compute the net periodic benefit expense for our Combined Pension Plan and post-retirement benefit plans are based upon information available as of the beginning of the year, as presented in the following table. Combined Pension Plan Post-Retirement Benefit Plans 2022 2021 2020 2022 2021 2020 Actuarial assumptions at beginning of year: Discount rate 2.29% - 3.12% 1.70% - 2.88% 2.79% - 3.55% 2.19% - 5.78% 1.58% - 2.60% 1.69% - 3.35% Rate of compensation increase 3.25 % 3.25 % 3.25 % N/A N/A N/A Expected long-term rate of return on plan assets (1) 5.50 % 5.50 % 6.50 % 4.00 % 4.00 % 4.00 % Initial health care cost trend rate N/A N/A N/A 5.00% / 5.75% 6.25% / 5.00% 6.50% / 5.00% Ultimate health care cost trend rate N/A N/A N/A 4.50 % 4.50 % 4.50 % Year ultimate trend rate is reached N/A N/A N/A 2025 2025 2025 _______________________________________________________________________________ N/A - Not applicable (1) Rates are presented net of projected fees and administrative costs.
Schedule of components of net periodic pension income and post-retirement benefit expense	Net periodic benefit expense (income) for our Combined Pension Plan and the Lumen Pension Plan (together the "Pension Plans") includes the following components: Pension Plans 2022 2021 2020 (Dollars in millions) Service cost $ 44 56 59 Interest cost 194 201 324 Expected return on plan assets (385) (535) (593) Settlement charges — 383 — Realized to gain on sale of businesses 546 — — Special termination benefits charge — 6 13 Recognition of prior service credit (10) (9) (9) Recognition of actuarial loss 122 184 202 Net periodic pension expense (income) $ 511 286 (4) Net periodic benefit expense for our post-retirement benefit plans includes the following components: Post-Retirement Plans 2022 2021 2020 (Dollars in millions) Service cost $ 10 14 14 Interest cost 72 47 69 Expected return on plan assets — — (1) Realized to gain on sale of businesses (32) — — Recognition of prior service cost 8 15 16 Recognition of actuarial loss (4) 4 — Curtailment loss — — 8 Net periodic post-retirement benefit expense $ 54 80 106
Schedule of actuarial assumptions used to compute the funded status for the plans	The actuarial assumptions used to compute the funded status for the plans are based upon information available as of December 31, 2022 and 2021 and are as follows: Combined Pension Plan Post-Retirement Benefit Plans December 31, December 31, 2022 2021 2022 2021 Actuarial assumptions at end of year: Discount rate 5.56 % 2.85 % 5.55 % 2.84 % Rate of compensation increase 3.25 % 3.25 % N/A N/A Initial health care cost trend rate N/A N/A 7.20% / 5.00% 5.75% / 5.00% Ultimate health care cost trend rate N/A N/A 4.50 % 4.50 % Year ultimate trend rate is reached N/A N/A 2030 2025 _______________________________________________________________________________ N/A - Not applicable
Schedule of change in benefit obligation	The following tables summarize the change in the benefit obligations for the Combined Pension Plan and post-retirement benefit plans: Combined Pension Plan 2022 2021 2020 (Dollars in millions) Change in benefit obligation Benefit obligation at beginning of year $ 9,678 12,202 12,217 Plan spin-off (2,552) — — Service cost 37 56 59 Interest cost 154 201 324 Plan amendments — (13) (3) Special termination benefits charge — 6 13 Actuarial (gain) loss (1,432) (337) 749 Benefits paid from plan assets (590) (766) (1,157) Settlement payments and annuity purchase — (1,671) — Benefit obligation at end of year $ 5,295 9,678 12,202 Post-Retirement Benefit Plans 2022 2021 2020 (Dollars in millions) Change in benefit obligation Benefit obligation at beginning of year $ 2,781 3,048 3,037 Benefit obligation transferred to purchaser upon sale of business (26) — — Service cost 10 14 14 Interest cost 72 47 69 Participant contributions 37 41 46 Direct subsidy receipts 2 3 6 Plan amendments (41) — — Actuarial (gain) loss (591) (125) 134 Curtailment loss — — 4 Benefits paid by company (249) (247) (255) Benefits paid from plan assets — — (7) Benefit obligation at end of year $ 1,995 2,781 3,048
Schedule of change in plan assets	The following table summarizes the change in the fair value of plan assets for the Combined Pension Plan: Combined Pension Plan 2022 2021 2020 (Dollars in millions) Change in plan assets Fair value of plan assets at beginning of year $ 8,531 10,546 10,493 Plan spin-off (2,239) — — Return on plan assets (987) 422 1,210 Benefits paid from plan assets (590) (766) (1,157) Settlement payments and annuity purchase — (1,671) — Fair value of plan assets at end of year $ 4,715 8,531 10,546
Schedule of fair value of the plans' assets by asset category	The table below presents the fair value of plan assets by category and the input levels used to determine those fair values at December 31, 2022. It is important to note that the asset allocations do not include market exposures that are gained with derivatives. Investments include dividend and interest receivables, pending trades and accrued expenses. Fair Value of Combined Pension Plan Assets at December 31, 2022 Level 1 Level 2 Level 3 Total (Dollars in millions) Assets Investment grade bonds (a) $ 446 1,720 — 2,166 High yield bonds (b) — 48 4 52 Emerging market bonds (c) 49 78 — 127 U.S. stocks (d) 214 — 1 215 Non-U.S. stocks (e) 149 1 — 150 Multi-asset strategies (l) 25 — — 25 Cash equivalents and short-term investments (o) — 1 — 1 Total investments, excluding investments valued at NAV $ 883 1,848 5 2,736 Liabilities Repurchase agreements (n) $ — (269) — (269) Derivatives (m) (1) (10) — (11) Investments valued at NAV 2,259 Total pension plan assets $ 4,715 The table below presents the fair value of plan assets by category and the input levels used to determine those fair values at December 31, 2021. It is important to note that the asset allocations do not include market exposures that are gained with derivatives. Investments include dividend and interest receivable, pending trades and accrued expenses. Fair Value of Combined Pension Plan Assets at December 31, 2021 Level 1 Level 2 Level 3 Total (Dollars in millions) Assets Investment grade bonds (a) $ 862 3,744 — 4,606 High yield bonds (b) — 172 6 178 Emerging market bonds (c) 64 169 — 233 U.S. stocks (d) 330 3 5 338 Non-U.S. stocks (e) 256 — — 256 Multi-asset strategies (l) 41 — — 41 Derivatives (m) — 1 — 1 Cash equivalents and short-term investments (o) 2 379 — 381 Total investments, excluding investments valued at NAV $ 1,555 4,468 11 6,034 Liabilities Repurchase agreements (n) $ — (193) — (193) Investments valued at NAV 2,690 Total pension plan assets $ 8,531 The table below presents the fair value of plan assets valued at NAV by category for our Combined Pension Plan at December 31, 2022 and 2021. Fair Value of Plan Assets Valued at NAV Combined Pension Plan at 2022 2021 (Dollars in millions) Investment grade bonds (a) $ 99 127 High yield bonds (b) 81 70 U.S. stocks (d) 79 71 Non-U.S. stocks (e) 270 398 Emerging market stocks (f) 15 11 Private equity (g) 326 348 Private debt (h) 438 495 Market neutral hedge funds (i) 135 141 Directional hedge funds (j) 166 241 Real estate (k) 333 420 Multi-asset strategies (l) 24 38 Cash equivalents and short-term investments (o) 293 330 Total investments valued at NAV $ 2,259 2,690
Schedule of gross notional exposure of the derivative instruments directly held by the plans	Gross Notional Exposure Combined Pension Plan 2022 2021 (Dollars in millions) Derivative instruments: Exchange-traded U.S. equity futures $ 70 108 Exchange-traded Treasury and other interest rate futures 1,256 1,688 Exchange-traded Foreign currency futures 2 11 Exchange-traded EURO futures — 5 Interest rate swaps 82 127 Credit default swaps 139 132 Index swaps 90 1,036 Foreign exchange forwards 50 93 Options 251 654
Summary of changes in fair value of defined benefit plans' Level 3 assets	The table below presents a rollforward of the Combined Pension Plan assets valued using Level 3 inputs: Combined Pension Plan Assets Valued Using Level 3 Inputs High U.S. Stocks Total (Dollars in millions) Balance at December 31, 2020 $ 6 2 8 Actual return on plan assets — 3 3 Balance at December 31, 2021 6 5 11 Dispositions (1) (4) (5) Actual return on plan assets (1) — (1) Balance at December 31, 2022 $ 4 1 5
Schedule of the unfunded status of the benefit plans	The following table presents the unfunded status of the Combined Pension Plan and post-retirement benefit plans: Combined Pension Plan Post-Retirement Years Ended December 31, Years Ended December 31, 2022 2021 2022 2021 (Dollars in millions) Benefit obligation $ (5,295) (9,678) (1,995) (2,781) Fair value of plan assets 4,715 8,531 5 5 Unfunded status (580) (1,147) (1,990) (2,776) Current portion of unfunded status — — (210) (212) Non-current portion of unfunded status $ (580) (1,147) (1,780) (2,564)
Schedule of items not recognized as a component of net periodic benefits expense	The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2021, items recognized as a component of net periodic benefits expense in 2022, additional items deferred during 2022 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2022. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss: As of and for the Years Ended December 31, 2021 Recognition Deferrals Net 2022 (Dollars in millions) Accumulated other comprehensive (loss) income Pension plans: Net actuarial (loss) gain $ (2,564) 688 124 812 (1,752) Settlement charge 383 — — — 383 Prior service benefit (cost) 45 (28) — (28) 17 Deferred income tax benefit (expense) 559 (166) (26) (192) 367 Total pension plans (1,577) 494 98 592 (985) Post-retirement benefit plans: Net actuarial (loss) gain (217) (3) 591 588 371 Prior service (cost) benefit (5) 1 41 42 37 Curtailment loss 4 — — — 4 Deferred income tax benefit (expense) 54 1 (159) (158) (104) Total post-retirement benefit plans (164) (1) 473 472 308 Total accumulated other comprehensive (loss) income $ (1,741) 493 571 1,064 (677) The following table presents cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2020, items recognized as a component of net periodic benefits expense in 2021, additional items deferred during 2021 and cumulative items not recognized as a component of net periodic benefits expense as of December 31, 2020. The items not recognized as a component of net periodic benefits expense have been recorded on our consolidated balance sheets in accumulated other comprehensive loss: As of and for the Years Ended December 31, 2020 Recognition Deferrals Net 2021 (Dollars in millions) Accumulated other comprehensive (loss) income Pension plans: Net actuarial (loss) gain $ (2,993) 186 243 429 (2,564) Settlement charge — 383 — 383 383 Prior service benefit (cost) 41 (9) 13 4 45 Deferred income tax benefit (expense) 755 (137) (59) (196) 559 Total pension plans (2,197) 423 197 620 (1,577) Post-retirement benefit plans: Net actuarial (loss) gain (346) 4 125 129 (217) Prior service (cost) benefit (20) 15 — 15 (5) Curtailment loss 4 — — — 4 Deferred income tax benefit (expense) 90 (5) (31) (36) 54 Total post-retirement benefit plans (272) 14 94 108 (164) Total accumulated other comprehensive (loss) income $ (2,469) 437 291 728 (1,741)

Stock-based Compensation (Table

Stock-based Compensation (Tables)	12 Months Ended
Stock-based Compensation (Tables)	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Restricted stock and restricted stock unit awards activity	The following table summarizes activity involving restricted stock and restricted stock unit awards for the year ended December 31, 2022: Number of Weighted- (in thousands) Non-vested at December 31, 2021 22,427 $ 12.74 Granted 18,788 11.47 Vested (9,412) 12.03 Forfeited (4,524) 12.65 Non-vested at December 31, 2022 27,279 12.13

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	12 Months Ended
Earnings (Loss) Per Common Share (Tables)	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of basic and diluted earnings (loss) per common share	Basic and diluted earnings (loss) per common share for the years ended December 31, 2022, 2021 and 2020 were calculated as follows: Years Ended December 31, 2022 2021 2020 (Dollars in millions, except per share amounts, shares in thousands) (Loss) income (numerator) Net (loss) income $ (1,548) 2,033 (1,232) Net (loss) income applicable to common stock for computing basic (loss) earnings per common share (1,548) 2,033 (1,232) Net (loss) income as adjusted for purposes of computing diluted (loss) earnings per common share $ (1,548) 2,033 (1,232) Shares (denominator): Weighted average number of shares: Outstanding during period 1,028,069 1,077,393 1,096,284 Non-vested restricted stock (20,552) (17,852) (17,154) Weighted average shares outstanding for computing basic (loss) earnings per common share 1,007,517 1,059,541 1,079,130 Incremental common shares attributable to dilutive securities: Shares issuable under convertible securities — 10 — Shares issuable under incentive compensation plans — 7,227 — Number of shares as adjusted for purposes of computing diluted (loss) earnings per common share 1,007,517 1,066,778 1,079,130 Basic (loss) earnings per common share $ (1.54) 1.92 (1.14) Diluted earnings (loss) per common share (1) $ (1.54) 1.91 (1.14) ______________________________________________________________________________ (1) For the years ended December 31, 2022 and December 31, 2020, we excluded from the calculation of diluted loss per share 3.8 million and 5.3 million shares, respectively, potentially issuable under incentive compensation plans or convertible securities, as their effect, if included, would have been anti-dilutive.

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
Fair Value of Financial Instruments (Tables)	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of the three input levels in the hierarchy of fair value measurements	The three input levels in the hierarchy of fair value measurements are defined by the FASB generally as follows: Input Level Description of Input Level 1 Observable inputs such as quoted market prices in active markets. Level 2 Inputs other than quoted prices in active markets that are either directly or indirectly observable. Level 3 Unobservable inputs in which little or no market data exists.
Schedule of carrying amounts and estimated fair values of long-term debt, excluding capital lease obligations, and input levels to determine fair values	The following table presents the carrying amounts and estimated fair values of our financial assets and liabilities as of December 31, 2022: As of December 31, 2022 As of December 31, 2021 Input Carrying Fair Value Carrying Fair Value (Dollars in millions) Equity securities (1) 1 $ 22 22 — — Long-term debt, excluding finance lease and other obligations (2) 2 $ 20,255 17,309 28,635 29,221 Interest rate swap contracts (see Note 15) 2 — — 25 25 Indemnifications related to the sale of the Latin American business 3 86 86 — — ______________________________________________________________________ (1) For the year ended December 31, 2022, we recognized $109 million of loss on equity securities in other (expense) income, net in our consolidated statements of operations. (2) As of December 31, 2021, these amounts excluded $1.4 billion of carrying amount and $1.6 billion of fair value of debt that had been classified as held for sale related to our divestiture of the ILEC business on October 3, 2022. See Note 2—Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business for more information.
Investments held at net asset value	As of December 31, 2022 As of December 31, 2021 Net Asset Value (Dollars in millions) Investment in limited partnership (1) $ 85 299 ______________________________________________________________________ (1) For the years ended December 31, 2022 and December 31, 2021, we recognized $83 million of loss on investment and $138 million of gain on investment, respectively, reflected in other income (expense), net in our consolidated statement of operations.

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
Derivative Financial Instruments (Tables)	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of derivative instruments in statement of financial position, fair value	The table below presents the fair value of our derivative financial instruments as well as their classification on the consolidated balance sheets at December 31, 2022 and December 31, 2021 as follows (in millions): December 31, 2022 December 31, 2021 Derivatives designated as Balance Sheet Location Fair Value Cash flow hedging contracts Other current and noncurrent liabilities $ — 25
Derivative instruments, gain (loss)	The amount of unrealized losses recognized in accumulated other comprehensive loss consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 2020 Cash flow hedging contracts Years Ended December 31, $ — 1 115
Schedule of reclassifications out of accumulated other comprehensive income (loss) by component	The amount of realized losses reclassified from accumulated other comprehensive loss to the statement of operations consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 2020 Cash flow hedging contracts Years Ended December 31, $ 22 83 62 The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2022: Year Ended December 31, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of (Dollars in millions) Interest rate swaps $ 22 Interest expense Income tax benefit (5) Income tax expense Net of tax $ 17 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 121 Other income (expense), net Prior service cost (2) Other income (expense), net Reclassification of net actuarial loss and prior service credit to gain on the sale of business 539 Gain on sale of businesses Total before tax 658 Income tax benefit (165) Income tax expense Net of tax $ 493 Reclassification of realized loss on foreign currency translation to gain on the sale of business $ 112 Gain on sale of businesses Income tax benefit — Income tax expense Net of tax $ 112 ________________________________________________________________________ (1) See Note 11—Employee Benefits for additional information on our net periodic benefit (expense) income related to our pension and post-retirement plans. The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2021: Year Ended December 31, 2021 (Decrease) Increase Affected Line Item in Consolidated Statement of (Dollars in millions) Interest rate swap $ 83 Interest expense Income tax benefit (20) Income tax expense Net of tax $ 63 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 190 Other income (expense), net Settlement charge 383 Other income (expense), net Prior service cost 6 Other income (expense), net Total before tax 579 Income tax benefit (142) Income tax expense Net of tax $ 437 ________________________________________________________________________ (1) See Note 11—Employee Benefits for additional information on our net periodic benefit (expense) income related to our pension and post-retirement plans.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of components of provision for income tax	The components of the income tax expense are as follows: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Income tax expense: Federal Current $ 838 5 5 Deferred (332) 514 338 State Current 283 42 50 Deferred (191) 72 55 Foreign Current 32 23 29 Deferred (73) 12 (27) Total income tax expense $ 557 668 450 Years Ended December 31, 2022 2021 2020 (Dollars in millions) Income tax expense was allocated as follows: Income tax expense in the consolidated statements of operations: Attributable to income $ 557 668 450 Stockholders' equity: Tax effect of the change in accumulated other comprehensive loss $ 297 222 17
Schedule of reconciliation of the statutory federal income tax rate to effective income tax rate	The following is a reconciliation from the statutory federal income tax rate to our effective income tax rate: Years Ended December 31, 2022 2021 2020 (Percentage of pre-tax (loss) income) Statutory federal income tax rate 21.0 % 21.0 % 21.0 % State income taxes, net of federal income tax benefit (8.8) % 3.3 % (10.8) % Goodwill impairment (68.9) % — % (71.0) % Change in liability for unrecognized tax position (0.2) % 0.1 % (0.6) % Legislative changes to Global Intangible Low-Taxes Income ("GILTI") — % — % 1.8 % Nondeductible executive stock compensation (0.1) % 0.2 % (1.6) % Change in valuation allowance 0.9 % — % 2.6 % Net foreign income taxes 3.0 % 0.6 % (0.6) % Research and development credits 1.1 % (0.5) % 1.6 % Divestitures of businesses (1) (4.0) % — % — % Other, net (0.2) % — % 0.1 % Effective income tax rate (56.2) % 24.7 % (57.5) % _______________________________________________________________________________ (1) Includes GILTI incurred as a result of the sale of our Latin American business.
Schedule of components of deferred tax assets and deferred tax liabilities	The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows: As of December 31, 2022 (1) 2021 (1) (Dollars in millions) Deferred tax assets Post-retirement and pension benefit costs $ 725 978 Net operating loss carryforwards 871 2,463 Other employee benefits 85 96 Other 519 554 Gross deferred tax assets 2,200 4,091 Less valuation allowance (550) (1,566) Net deferred tax assets 1,650 2,525 Deferred tax liabilities Property, plant and equipment, primarily due to depreciation differences (3,046) (3,941) Goodwill and other intangible assets (1,634) (2,473) Gross deferred tax liabilities (4,680) (6,414) Net deferred tax liability $ (3,030) (3,889) _______________________________________________________________________________ (1) Excludes $138 million of deferred tax assets and $38 million of deferred tax liabilities related to the EMEA business that were classified as held for sale as of December 31, 2022. Excludes $46 million of deferred tax assets and $129 million of deferred tax liabilities related to the Latin American business sold on August 1, 2022 that were classified as held for sale as of December 31, 2021. There were no material deferred tax amounts classified as held for sale related to the ILEC business.
Summary of the reconciliation of the change in gross unrecognized tax benefits	A reconciliation of the change in our gross unrecognized tax benefits (excluding both interest and any related federal benefit) from January 1 to December 31 for 2022 and 2021 is as follows: 2022 2021 (Dollars in millions) Unrecognized tax benefits at beginning of year $ 1,375 1,474 Increase in tax positions of the current year netted against deferred tax assets — 1 Increase in tax positions of prior periods netted against deferred tax assets — — Decrease in tax positions of the current year netted against deferred tax assets — (101) Decrease in tax positions of prior periods netted against deferred tax assets (661) (1) Increase in tax positions taken in the current year 634 4 (Decrease) increase in tax positions taken in the prior year (3) 2 Decrease due to payments/settlements — (3) Decrease from the lapse of statute of limitations — (1) Decrease related to divestitures of businesses $ (27) — Unrecognized tax benefits at end of year $ 1,318 $ 1,375
Summary of NOLs	The federal NOLs will expire as follows: Expiring Amount December 31, (Dollars in millions) 2028 572 2029 645 2030 668 2031 733 2032 348 2033 238 NOLs per return 3,204 Uncertain tax positions (2,190) Financial NOLs $ 1,014

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of segment information	The following tables summarize our segment results for 2022, 2021 and 2020 based on the segment categorization we were operating under at December 31, 2022. Year Ended December 31, 2022 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue: $ 13,039 4,439 17,478 — 17,478 Expenses: Cost of services and products 3,260 123 3,383 4,485 7,868 Selling, general and administrative 1,101 562 1,663 1,415 3,078 Gain on sale of businesses — — — (773) (773) Loss on disposal groups held for sale — — — 700 700 Less: stock-based compensation — — — (98) (98) Total expense 4,361 685 5,046 5,729 10,775 Total adjusted EBITDA $ 8,678 3,754 12,432 (5,729) 6,703 Year Ended December 31, 2021 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue: $ 14,119 5,568 19,687 — 19,687 Expenses: Cost of services and products 3,488 153 3,641 4,847 8,488 Selling, general and administrative 1,178 539 1,717 1,178 2,895 Less: stock-based compensation — — — (120) (120) Total expense 4,666 692 5,358 5,905 11,263 Total adjusted EBITDA $ 9,453 4,876 14,329 (5,905) 8,424 Year Ended December 31, 2020 Business Mass Markets Total Segments Operations and Other Total (Dollars in millions) Revenue: $ 14,808 5,904 20,712 — 20,712 Expenses: Cost of services and products 3,661 201 3,862 5,072 8,934 Selling, general and administrative 1,262 581 1,843 1,621 3,464 Less: stock-based compensation — — — (175) (175) Total expense 4,923 782 5,705 6,518 12,223 Total adjusted EBITDA $ 9,885 5,122 15,007 (6,518) 8,489
Schedule of reconciliation from segment income to consolidated net income	The following table reconciles total segment adjusted EBITDA to net (loss) income for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, 2022 2021 2020 (Dollars in millions) Total segment adjusted EBITDA $ 12,432 14,329 15,007 Depreciation and amortization (3,239) (4,019) (4,710) Goodwill impairment (3,271) — (2,642) Operations and other expenses (5,729) (5,905) (6,518) Stock-based compensation (98) (120) (175) Operating income 95 4,285 962 Total other expense, net (1,086) (1,584) (1,744) (Loss) income before income taxes (991) 2,701 (782) Income tax expense 557 668 450 Net (loss) income $ (1,548) 2,033 (1,232)

Commitments, Contingencies an_2

Commitments, Contingencies and Other Items (Tables)	12 Months Ended
Commitments, Contingencies and Other Items (Tables)	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of future rental commitments for right-of-way agreements	At December 31, 2022, our future rental commitments and Right-of-Way ("ROW") agreements were as follows: Future Rental Commitments and ROW Agreements (Dollars in millions) 2023 $ 183 2024 76 2025 66 2026 62 2027 60 2028 and thereafter 667 Total future minimum payments $ 1,114

Other Financial Information (Ta

Other Financial Information (Tables)	12 Months Ended
Other Financial Information (Tables)	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of components of other current assets	The following table presents details of other current assets reflected in our consolidated balance sheets: As of December 31, 2022 2021 (Dollars in millions) Prepaid expenses $ 319 295 Income tax receivable — 22 Materials, supplies and inventory 236 96 Contract assets 20 45 Contract acquisition costs 123 142 Contract fulfillment costs 100 106 Note receivable — 56 Receivable for sale of land — 56 Other 5 11 Total other current assets (1) $ 803 829 ______________________________________________________________________ (1) Excludes $59 million of other current assets related to the EMEA business that were classified as held for sale as of December 31, 2022. Excludes $126 million of other current assets related to the Latin American and ILEC businesses sold on August 1, 2022 and October 3, 2022, respectively, that were classified as held for sale as of December 31, 2021.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
Accumulated Other Comprehensive Loss (Tables)	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Summary of the entity's accumulated other comprehensive loss by component	The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the year ended December 31, 2022: Pension Plans Post-Retirement Foreign Currency Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2021 $ (1,577) (164) (400) (17) (2,158) Other comprehensive income (loss) before reclassifications 98 473 (134) — 437 Amounts reclassified from accumulated other comprehensive loss 494 (1) 112 17 622 Net current-period other comprehensive income (loss) 592 472 (22) 17 1,059 Balance at December 31, 2022 $ (985) 308 (422) — (1,099) The table below summarizes changes in accumulated other comprehensive loss recorded on our consolidated balance sheet by component for the year ended December 31, 2021: Pension Plans Post-Retirement Foreign Currency Interest Rate Swap Total (Dollars in millions) Balance at December 31, 2020 $ (2,197) (272) (265) (79) (2,813) Other comprehensive loss before reclassifications 197 94 (135) (1) 155 Amounts reclassified from accumulated other comprehensive loss 423 14 — 63 500 Net current-period other comprehensive income (loss) 620 108 (135) 62 655 Balance at December 31, 2021 $ (1,577) (164) (400) (17) (2,158)
Schedule of reclassifications out of accumulated other comprehensive loss by component	The amount of realized losses reclassified from accumulated other comprehensive loss to the statement of operations consists of the following (in millions): Derivatives designated as hedging instruments 2022 2021 2020 Cash flow hedging contracts Years Ended December 31, $ 22 83 62 The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2022: Year Ended December 31, 2022 Decrease (Increase) Affected Line Item in Consolidated Statement of (Dollars in millions) Interest rate swaps $ 22 Interest expense Income tax benefit (5) Income tax expense Net of tax $ 17 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 121 Other income (expense), net Prior service cost (2) Other income (expense), net Reclassification of net actuarial loss and prior service credit to gain on the sale of business 539 Gain on sale of businesses Total before tax 658 Income tax benefit (165) Income tax expense Net of tax $ 493 Reclassification of realized loss on foreign currency translation to gain on the sale of business $ 112 Gain on sale of businesses Income tax benefit — Income tax expense Net of tax $ 112 ________________________________________________________________________ (1) See Note 11—Employee Benefits for additional information on our net periodic benefit (expense) income related to our pension and post-retirement plans. The table below presents further information about our reclassifications out of accumulated other comprehensive loss by component for the year ended December 31, 2021: Year Ended December 31, 2021 (Decrease) Increase Affected Line Item in Consolidated Statement of (Dollars in millions) Interest rate swap $ 83 Interest expense Income tax benefit (20) Income tax expense Net of tax $ 63 Amortization of pension & post-retirement plans (1) Net actuarial loss $ 190 Other income (expense), net Settlement charge 383 Other income (expense), net Prior service cost 6 Other income (expense), net Total before tax 579 Income tax benefit (142) Income tax expense Net of tax $ 437 ________________________________________________________________________ (1) See Note 11—Employee Benefits for additional information on our net periodic benefit (expense) income related to our pension and post-retirement plans.

Dividends (Tables)

Dividends (Tables)	12 Months Ended
Dividends (Tables)	Dec. 31, 2022
Dividends, Common Stock [Abstract]
Schedule of dividends declared	Our Board of Directors declared the following dividends payable in 2022 and 2021: Date Declared Record Date Dividend Total Amount Payment Date (in millions) August 18, 2022 8/30/2022 $ 0.25 $ 253 9/9/2022 May 19, 2022 5/31/2022 0.25 253 6/10/2022 February 24, 2022 3/8/2022 0.25 253 3/18/2022 November 18, 2021 11/29/2021 0.25 251 12/10/2021 August 19, 2021 8/30/2021 0.25 264 9/10/2021 May 20, 2021 6/1/2021 0.25 272 6/11/2021 February 25, 2021 3/8/2021 0.25 276 3/19/2021

Background and Summary of Sig_3

Background and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) derivative_agreement $ / shares shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Feb. 25, 2019 shares
Finite-Lived Intangible Assets [Line Items]
Advertising expense	$ 62,000,000	$ 56,000,000	$ 56,000,000
Book overdrafts	$ 0	0
Accounts receivable, period past due	30 days
Unissued shares of CenturyLink common stock (in shares) \| shares	19,000,000
Preferred stock dividends (in dollars per share) \| $ / shares	$ 25
Number of shares issued per share of common stock \| shares					1
Stockholders' equity	$ 10,437,000,000	11,840,000,000	11,162,000,000
Income tax expense	$ 557,000,000	668,000,000	450,000,000
Interest rate swaps
Finite-Lived Intangible Assets [Line Items]
Number of instruments held \| derivative_agreement	0
Retained Earnings (Accumulated Deficit)
Finite-Lived Intangible Assets [Line Items]
Stockholders' equity	$ (7,546,000,000)	$ (5,998,000,000)	$ (8,031,000,000)	$ (6,814,000,000)
Income tax expense				2,000,000
Retained Earnings (Accumulated Deficit) \| Cumulative Effect, Period of Adoption, Adjustment
Finite-Lived Intangible Assets [Line Items]
Stockholders' equity				9,000,000
Income tax expense				$ 2,000,000
Capitalized software
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	7 years
Minimum
Finite-Lived Intangible Assets [Line Items]
Contract term	1 year
Minimum \| Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	7 years
Minimum \| Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	9 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Contract term	5 years
Customer relationship period for revenue recognition	20 years
Maximum \| Customer relationships
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	14 years
Maximum \| Other intangible assets
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	20 years
Weighted Average \| Mass Markets
Finite-Lived Intangible Assets [Line Items]
Length of customer life	32 months
Weighted Average \| Business
Finite-Lived Intangible Assets [Line Items]
Length of customer life	30 months

Divestitures of the Latin Ame_3

Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business - Additional Information (Details)

12 Months Ended

Oct. 31, 2022 USD ($)

Oct. 03, 2022 USD ($) state

Oct. 31, 2021 USD ($)

Jul. 31, 2021 USD ($)

Jan. 31, 2021 USD ($)

Oct. 31, 2020 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 31, 2020 USD ($)

Nov. 02, 2022 USD ($)

Aug. 01, 2022 USD ($)

Jul. 25, 2021 USD ($)

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Gain (loss) on disposal

$ (700,000,000)

$ 0

Goodwill

$ 0

12,657,000,000

15,986,000,000

18,870,000,000

Realized loss on foreign currency translation to gain on sale of business

(112,000,000)

Depreciation and amortization

3,239,000,000

4,019,000,000

4,710,000,000

Goodwill impairment

$ 0

$ 2,600,000,000

3,271,000,000

$ 0

$ 2,642,000,000

Pension Plans

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Reclassified of net actuarial loss and prior service credit, net of tax

$ 403,000,000

Purchaser of ILEC

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Purchase obligation

$ 373,000,000

Purchase obligation period

3 years

Purchaser of ILEC

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Purchase obligation

$ 67,000,000

Purchase obligation period

3 years

Disposal Group, Held-for-sale, Not Discontinued Operations

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Gain (loss) on disposal

(660,000,000)

Depreciation and amortization

51,000,000

Disposal Group, Held-for-sale, Not Discontinued Operations | Latin American Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Deferred income tax liabilities

$ 129,000,000

Disposal Group, Held-for-sale, Not Discontinued Operations | Latin American Business | Level 3 Parent, LLC

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Cash consideration from disposal of business

$ 2,700,000,000

Disposal Group, Held-for-sale, Not Discontinued Operations | ILEC Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Cash consideration from disposal of business

$ 7,500,000,000

Long term debt, net of discounts

1,500,000,000

Disposal Group, Held-for-sale, Not Discontinued Operations | EMEA Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Net assets

1,823,000,000

Property, plant and equipment, net accumulated depreciation

1,873,000,000

Accumulated amortization

1,033,000,000

Deferred income tax liabilities

38,000,000

Goodwill impairment

$ 43,000,000

Disposal Group, Disposed of by Sale, Not Discontinued Operations | Latin American Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Gain (loss) on disposal

597,000,000

Indemnifications related to the sale of businesses

86,000,000

Net assets

1,900,000,000

Property, plant and equipment, net accumulated depreciation

1,700,000,000

Goodwill

245,000,000

Accumulated amortization

140,000,000

Deferred income tax liabilities

$ 154,000,000

Disposal Group, Disposed of by Sale, Not Discontinued Operations | ILEC Business

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Gain (loss) on disposal

$ 176,000,000

Indemnifications related to the sale of businesses

89,000,000

Net assets

4,800,000,000

Property, plant and equipment, net accumulated depreciation

3,600,000,000

Goodwill

$ 2,600,000,000

Number of states in which the business is conducted | state

Consideration after closing adjustments

$ 400,000,000

Long term debt, net of discounts

1,400,000,000

Net proceeds from sales of colocation business and data centers

$ 5,600,000,000

Disposal Group, Disposed of by Sale, Not Discontinued Operations | EMEA Business | Level 3 Parent, LLC

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Cash consideration from disposal of business

$ 1,800,000,000

Divestitures of the Latin Ame_4

Divestitures of the Latin American and ILEC Businesses and Planned Divestiture of the EMEA Business - Components of Held for Sale Assets and Liabilities (Details) - Disposal Group, Held-for-sale, Not Discontinued Operations - EMEA Business $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Assets held for sale
Cash and cash equivalents	$ 43
Accounts receivable, less allowance of $5	76
Other current assets	59
Property, plant and equipment, net accumulated depreciation of $1,033	1,873
Goodwill	0
Customer relationships and other intangibles, net	100
Operating lease assets	156
Valuation allowance on assets held for sale	(660)
Deferred tax assets	138
Other non-current assets	38
Total assets held for sale	1,823
Liabilities held for sale
Accounts payable	78
Salaries and benefits	23
Current portion of deferred revenue	28
Current operating lease liabilities	33
Other current liabilities	28
Deferred income taxes	38
Asset retirement obligations	30
Deferred revenue, non-current	85
Operating lease liabilities, non-current	103
Total liabilities held for sale	446
Allowance for doubtful accounts	5
Accumulated depreciation	1,033
Loss on foreign currency translation	$ 365

Goodwill, Customer Relationsh_3

Goodwill, Customer Relationships and Other Intangible Assets - Schedule of Goodwill and Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 12,657	$ 15,986	$ 0	$ 18,870
Indefinite-lived intangible assets	9	9
Total other intangible assets, net	6,166	6,970
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, net	4,574	5,365
Accumulated amortization	3,606	11,740
Capitalized software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, net	1,482	1,459
Accumulated amortization	3,895	3,624
Trade names, patents and other
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, net	101	137
Accumulated amortization	$ 188	160
Fully Amortized And Retired Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets		$ 8,700

Goodwill, Customer Relationsh_4

Goodwill, Customer Relationships and Other Intangible Assets - Additional Information (Details)						12 Months Ended
	Oct. 31, 2022 USD ($) reporting_unit	Oct. 31, 2021 USD ($) derivative_agreement	Jul. 31, 2021 USD ($) reporting_unit	Jan. 31, 2021 USD ($)	Oct. 31, 2020 USD ($) reporting_unit	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) segement	Dec. 31, 2022 USD ($) reporting_unit	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets, gross (including goodwill)						$ 26,500,000,000	$ 26,500,000,000	$ 26,500,000,000	$ 26,500,000,000	$ 26,500,000,000
Impairment of indefinite-lived intangible assets							0				$ 0
Number of reportable segments								2		2
Number of reporting units	4	5	5		8				3
Finite-Lived Intangible Assets [Line Items]
Control premium, percent	59%				33%
Goodwill impairment		$ 0	$ 0	$ 0	$ 2,600,000,000		3,271,000,000				0	$ 2,642,000,000
Acquired finite-lived intangible assets, weighted average useful life						7 years
Amortization of intangible assets							$ 1,100,000,000				$ 1,300,000,000	$ 1,700,000,000
Disposal Group, Held-for-sale, Not Discontinued Operations \| EMEA Business
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 43,000,000
Measurement Input, Revenue Multiple
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment, measurement input	2.5				2.3
Measurement Input, Revenue Multiple \| Minimum
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment, measurement input	1.8				2
Measurement Input, Revenue Multiple \| Maximum
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment, measurement input	4.6				5.5
Measurement Input, EBITDA Multiple
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment, measurement input	5.5				5.7
Measurement Input, EBITDA Multiple \| Minimum
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment, measurement input	4.7				4.8
Measurement Input, EBITDA Multiple \| Maximum
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment, measurement input	10.8				12.5
Mass Markets
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0
Goodwill, impairment percent	97%	277%	150%
NA Business
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 3,200,000,000
Goodwill, impairment percent		8%	24%
EMEA
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0
Goodwill, impairment percent	171%	57%	58%
LATAM
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment					$ 0
Goodwill, impairment percent		100%	100%		74%
APAC
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0				$ 0
Goodwill, impairment percent	101%	125%	134%		23%
NA GAM
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment					$ 0
Goodwill, impairment percent					46%
Enterprise
Finite-Lived Intangible Assets [Line Items]
Goodwill, impairment percent					2%
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets, weighted average useful life						8 years
Capitalized software
Finite-Lived Intangible Assets [Line Items]
Acquired finite-lived intangible assets, weighted average useful life						4 years

Goodwill, Customer Relationsh_5

Goodwill, Customer Relationships and Other Intangible Assets - Cost of Equity (Details)	Oct. 31, 2022	Oct. 31, 2020
Mass Markets
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital	9.40%
After-tax cost of debt	4.70%
Cost of equity	14%
NA Business
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital	9.40%
After-tax cost of debt	4.70%
Cost of equity	14%
EMEA
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital	9.80%	8%
After-tax cost of debt	5.10%	2.90%
Cost of equity	14.40%	11.20%
APAC
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital	11.30%	10.10%
After-tax cost of debt	6.30%	3.90%
Cost of equity	16.20%	14%
Consumer, Enterprise, Wholesale, Small and medium business, and NA GAM
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital		7.60%
After-tax cost of debt		2.50%
Cost of equity		10.70%
LATAM
Finite-Lived Intangible Assets [Line Items]
Weighted average cost of capital		14.30%
After-tax cost of debt		6.90%
Cost of equity		18.80%

Goodwill, Customer Relationsh_6

Goodwill, Customer Relationships and Other Intangible Assets - Rollforward Goodwill (Details) - USD ($)					12 Months Ended
	Oct. 31, 2021	Jul. 31, 2021	Jan. 31, 2021	Oct. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill Activity
As of beginning of period					$ 15,986,000,000	$ 18,870,000,000
Classified as held for sale						(2,859,000,000)
Effect of foreign currency exchange rate change and other					(58,000,000)	(25,000,000)
Impairment	$ 0	$ 0	$ 0	$ (2,600,000,000)	(3,271,000,000)	0	$ (2,642,000,000)
As of end of period			0		12,657,000,000	15,986,000,000	18,870,000,000
Goodwill accumulated impairment loss					11,000,000,000	7,700,000,000	12,900,000,000
International and Global Accounts
Goodwill Activity
As of beginning of period					0	2,555,000,000
As of end of period			(2,555,000,000)			0	2,555,000,000
Enterprise
Goodwill Activity
As of beginning of period					0	4,738,000,000
As of end of period			(4,738,000,000)			0	4,738,000,000
Small and Medium Business
Goodwill Activity
As of beginning of period					0	2,808,000,000
As of end of period			(2,808,000,000)			0	2,808,000,000
Wholesale
Goodwill Activity
As of beginning of period					0	3,114,000,000
As of end of period			(3,114,000,000)			0	3,114,000,000
Consumer
Goodwill Activity
As of beginning of period					0	5,655,000,000
As of end of period			(5,655,000,000)			0	$ 5,655,000,000
Business
Goodwill Activity
As of beginning of period					11,235,000,000
Classified as held for sale						(913,000,000)
Effect of foreign currency exchange rate change and other					(58,000,000)	(25,000,000)
Impairment					(3,271,000,000)
As of end of period			12,173,000,000		7,906,000,000	11,235,000,000
Mass Markets
Goodwill Activity
As of beginning of period					4,751,000,000
Classified as held for sale						(1,946,000,000)
Effect of foreign currency exchange rate change and other					0	0
As of end of period			$ 6,697,000,000		$ 4,751,000,000	$ 4,751,000,000

Goodwill, Customer Relationsh_7

Goodwill, Customer Relationships and Other Intangible Assets - Future Amortization Expense (Details) $ in Millions	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 941
2024	871
2025	810
2026	765
2027	$ 687

Revenue Recognition - Revenue b

Revenue Recognition - Revenue by Segment, Sales Channel and Product Category (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total Revenue	$ 17,478	$ 19,687	$ 20,712
Adjustments for Non-ASC 606 Revenue	(1,370)	(1,892)	(1,915)
Total Revenue from Contracts with Customers	16,108	17,795	18,797
Goods and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Total Revenue from Contracts with Customers	154	138	250
Services performed over time
Disaggregation of Revenue [Line Items]
Total Revenue from Contracts with Customers	15,954	17,657	18,547
Operating Segments
Disaggregation of Revenue [Line Items]
Total Revenue	17,478	19,687	20,712
Operating Segments \| Business
Disaggregation of Revenue [Line Items]
Total Revenue	13,039	14,119	14,808
Adjustments for Non-ASC 606 Revenue	(1,018)	(1,095)	(1,078)
Total Revenue from Contracts with Customers	12,021	13,024	13,730
Operating Segments \| Business \| Compute and Application Services
Disaggregation of Revenue [Line Items]
Total Revenue	1,665	1,742	1,735
Adjustments for Non-ASC 606 Revenue	(473)	(530)	(524)
Total Revenue from Contracts with Customers	1,192	1,212	1,211
Operating Segments \| Business \| IP and Data Services
Disaggregation of Revenue [Line Items]
Total Revenue	5,771	6,207	6,422
Adjustments for Non-ASC 606 Revenue	(4)	(7)	(8)
Total Revenue from Contracts with Customers	5,767	6,200	6,414
Operating Segments \| Business \| Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total Revenue	2,152	2,258	2,277
Adjustments for Non-ASC 606 Revenue	(302)	(305)	(286)
Total Revenue from Contracts with Customers	1,850	1,953	1,991
Operating Segments \| Business \| Voice and Other
Disaggregation of Revenue [Line Items]
Total Revenue	3,451	3,912	4,374
Adjustments for Non-ASC 606 Revenue	(239)	(253)	(260)
Total Revenue from Contracts with Customers	3,212	3,659	4,114
Operating Segments \| Business \| International and Global Accounts
Disaggregation of Revenue [Line Items]
Total Revenue	3,645	4,083	4,137
Adjustments for Non-ASC 606 Revenue	(363)	(409)	(375)
Total Revenue from Contracts with Customers	3,282	3,674	3,762
Operating Segments \| Business \| International and Global Accounts \| Compute and Application Services
Disaggregation of Revenue [Line Items]
Total Revenue	667	731	759
Adjustments for Non-ASC 606 Revenue	(227)	(279)	(265)
Total Revenue from Contracts with Customers	440	452	494
Operating Segments \| Business \| International and Global Accounts \| IP and Data Services
Disaggregation of Revenue [Line Items]
Total Revenue	1,510	1,716	1,736
Adjustments for Non-ASC 606 Revenue	0	(1)	0
Total Revenue from Contracts with Customers	1,510	1,715	1,736
Operating Segments \| Business \| International and Global Accounts \| Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total Revenue	830	889	846
Adjustments for Non-ASC 606 Revenue	(136)	(129)	(110)
Total Revenue from Contracts with Customers	694	760	736
Operating Segments \| Business \| International and Global Accounts \| Voice and Other
Disaggregation of Revenue [Line Items]
Total Revenue	638	747	796
Adjustments for Non-ASC 606 Revenue	0	0	0
Total Revenue from Contracts with Customers	638	747	796
Operating Segments \| Business \| Large Enterprise
Disaggregation of Revenue [Line Items]
Total Revenue	3,409	3,771	3,961
Adjustments for Non-ASC 606 Revenue	(106)	(113)	(132)
Total Revenue from Contracts with Customers	3,303	3,658	3,829
Operating Segments \| Business \| Large Enterprise \| Compute and Application Services
Disaggregation of Revenue [Line Items]
Total Revenue	621	696	665
Adjustments for Non-ASC 606 Revenue	(60)	(62)	(82)
Total Revenue from Contracts with Customers	561	634	583
Operating Segments \| Business \| Large Enterprise \| IP and Data Services
Disaggregation of Revenue [Line Items]
Total Revenue	1,517	1,583	1,628
Adjustments for Non-ASC 606 Revenue	0	0	(2)
Total Revenue from Contracts with Customers	1,517	1,583	1,626
Operating Segments \| Business \| Large Enterprise \| Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total Revenue	478	540	601
Adjustments for Non-ASC 606 Revenue	(46)	(50)	(46)
Total Revenue from Contracts with Customers	432	490	555
Operating Segments \| Business \| Large Enterprise \| Voice and Other
Disaggregation of Revenue [Line Items]
Total Revenue	793	952	1,067
Adjustments for Non-ASC 606 Revenue	0	(1)	(2)
Total Revenue from Contracts with Customers	793	951	1,065
Operating Segments \| Business \| Mid-Market Enterprise
Disaggregation of Revenue [Line Items]
Total Revenue	2,465	2,649	2,901
Adjustments for Non-ASC 606 Revenue	(40)	(44)	(31)
Total Revenue from Contracts with Customers	2,425	2,605	2,870
Operating Segments \| Business \| Mid-Market Enterprise \| Compute and Application Services
Disaggregation of Revenue [Line Items]
Total Revenue	135	127	127
Adjustments for Non-ASC 606 Revenue	(29)	(30)	(16)
Total Revenue from Contracts with Customers	106	97	111
Operating Segments \| Business \| Mid-Market Enterprise \| IP and Data Services
Disaggregation of Revenue [Line Items]
Total Revenue	1,629	1,710	1,809
Adjustments for Non-ASC 606 Revenue	(4)	(6)	(6)
Total Revenue from Contracts with Customers	1,625	1,704	1,803
Operating Segments \| Business \| Mid-Market Enterprise \| Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total Revenue	192	207	212
Adjustments for Non-ASC 606 Revenue	(7)	(8)	(9)
Total Revenue from Contracts with Customers	185	199	203
Operating Segments \| Business \| Mid-Market Enterprise \| Voice and Other
Disaggregation of Revenue [Line Items]
Total Revenue	509	605	753
Adjustments for Non-ASC 606 Revenue	0	0	0
Total Revenue from Contracts with Customers	509	605	753
Operating Segments \| Business \| Wholesale
Disaggregation of Revenue [Line Items]
Total Revenue	3,520	3,616	3,809
Adjustments for Non-ASC 606 Revenue	(509)	(529)	(540)
Total Revenue from Contracts with Customers	3,011	3,087	3,269
Operating Segments \| Business \| Wholesale \| Compute and Application Services
Disaggregation of Revenue [Line Items]
Total Revenue	242	188	184
Adjustments for Non-ASC 606 Revenue	(157)	(159)	(161)
Total Revenue from Contracts with Customers	85	29	23
Operating Segments \| Business \| Wholesale \| IP and Data Services
Disaggregation of Revenue [Line Items]
Total Revenue	1,115	1,198	1,249
Adjustments for Non-ASC 606 Revenue	0	0	0
Total Revenue from Contracts with Customers	1,115	1,198	1,249
Operating Segments \| Business \| Wholesale \| Fiber Infrastructure
Disaggregation of Revenue [Line Items]
Total Revenue	652	622	618
Adjustments for Non-ASC 606 Revenue	(113)	(118)	(121)
Total Revenue from Contracts with Customers	539	504	497
Operating Segments \| Business \| Wholesale \| Voice and Other
Disaggregation of Revenue [Line Items]
Total Revenue	1,511	1,608	1,758
Adjustments for Non-ASC 606 Revenue	(239)	(252)	(258)
Total Revenue from Contracts with Customers	1,272	1,356	1,500
Operating Segments \| Mass Markets
Disaggregation of Revenue [Line Items]
Total Revenue	4,439	5,568	5,904
Adjustments for Non-ASC 606 Revenue	(352)	(797)	(837)
Total Revenue from Contracts with Customers	4,087	4,771	5,067
Operating Segments \| Mass Markets \| Voice and Other
Disaggregation of Revenue [Line Items]
Total Revenue	1,672	2,537	2,838
Adjustments for Non-ASC 606 Revenue	(134)	(570)	(601)
Total Revenue from Contracts with Customers	1,538	1,967	2,237
Operating Segments \| Mass Markets \| Fiber Broadband
Disaggregation of Revenue [Line Items]
Total Revenue	604	524	427
Adjustments for Non-ASC 606 Revenue	(18)	0	0
Total Revenue from Contracts with Customers	586	524	427
Operating Segments \| Mass Markets \| Other Broadband
Disaggregation of Revenue [Line Items]
Total Revenue	2,163	2,507	2,639
Adjustments for Non-ASC 606 Revenue	(200)	(227)	(236)
Total Revenue from Contracts with Customers	$ 1,963	$ 2,280	$ 2,403

Revenue Recognition - Contract

Revenue Recognition - Contract with Customer, Asset and Liability (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Capitalized Contract Cost [Line Items]
Customer receivables	$ 1,424	$ 1,493
Contract assets	34	73
Contract liabilities	656	680
Accounts receivable, gross	1,500	1,600
Allowance for doubtful accounts receivable	73	102
Disposal Group, Held-for-sale, Not Discontinued Operations \| EMEA Business
Capitalized Contract Cost [Line Items]
Customer receivables	76
Contract assets	16
Contract liabilities	$ 59
Disposal Group, Held-for-sale, Not Discontinued Operations \| Latin American Business and ILEC Business
Capitalized Contract Cost [Line Items]
Customer receivables		288
Contract assets		9
Contract liabilities		$ 161

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	$ 539	$ 605
Contract liabilities		$ 841	$ 950
Minimum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract term	1 year
Maximum
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Contract term	5 years
Weighted Average \| Mass Markets
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Length of customer life	32 months
Weighted Average \| Business
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Length of customer life	30 months

Revenue Recognition - Remaining

Revenue Recognition - Remaining Performance Obligation (Details) $ in Billions	Dec. 31, 2022 USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation	$ 7.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	75%
Remaining performance obligation, satisfaction period	3 years

Revenue Recognition - Capitaliz

Revenue Recognition - Capitalized Contract Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Acquisition Costs
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	$ 222	$ 289
Costs incurred	172	176
Amortization	(192)	(209)
Classified as held for sale	0	(34)
End of period balance	202	222
Acquisition Costs \| Discontinued Operations, Held-for-sale \| EMEA Business
Capitalized Contract Cost [Roll Forward]
Classified as held for sale	(6)
Fulfillment Costs
Capitalized Contract Cost [Roll Forward]
Beginning of period balance	186	216
Costs incurred	158	151
Amortization	(149)	(149)
Classified as held for sale	(3)	(32)
End of period balance	192	$ 186
Fulfillment Costs \| Discontinued Operations, Held-for-sale \| EMEA Business
Capitalized Contract Cost [Roll Forward]
Classified as held for sale	$ 0

Revenue Recognition - Governmen

Revenue Recognition - Governmental Funding (Details) unreservedLocations in Millions, $ in Millions		3 Months Ended	12 Months Ended	84 Months Ended
	Dec. 07, 2020 USD ($) unreservedLocations	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Government Assistance [Line Items]
Government funding			$ 190
Government Assistance, Statement of Income or Comprehensive Income [Extensible Enumeration]			OPERATING REVENUE
State Universal Service Fund Support Programs
Government Assistance [Line Items]
Government assistance, percentage			31%
CAF II Program
Government Assistance [Line Items]
Government funding		$ 59		$ 500
RDOF Phase I Program
Government Assistance [Line Items]
Allocated support payments	$ 9,200
Support payments period	10 years
Number of unserved locations \| unreservedLocations	5.2
Government funding receivable	$ 26
RDOF Phase I Program \| ILEC Business
Government Assistance [Line Items]
Government assistance, percentage	36%

Leases - Lease Expense (Details

Leases - Lease Expense (Details) - USD ($) $ in Millions	12 Months Ended
Leases - Lease Expense (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating and short-term lease cost	$ 451	$ 535	$ 729
Finance lease cost:
Amortization of right-of-use assets	37	37	36
Interest on lease liability	15	16	12
Total finance lease cost	52	53	48
Total lease cost	$ 503	$ 588	$ 777

Leases - Additional Information

Leases - Additional Information (Details) $ in Millions	12 Months Ended
Leases - Additional Information (Details) $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) property	Dec. 31, 2020 USD ($) property
Leases [Abstract]
Number of ceased properties \| property		23	16
Accelerated lease costs		$ 35	$ 41
Gross rental expense	$ 503	588	777
Sublease income	25	25	25
Gross rental income	$ 1,200	$ 1,200	$ 1,300
Rental income as percentage of operating revenue	7%	6%	6%
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	OPERATING REVENUE	OPERATING REVENUE	OPERATING REVENUE

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Assets
Operating lease assets	$ 1,340	$ 1,451
Finance lease assets	317	314
Total leased assets	$ 1,657	$ 1,765
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other, net	Other, net
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net of accumulated depreciation of $19,886 and $19,271	Property, plant and equipment, net of accumulated depreciation of $19,886 and $19,271
Current
Operating	$ 344	$ 385
Finance	$ 16	$ 19
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	Long-Term Debt and Lease Obligation, Current	Long-Term Debt and Lease Obligation, Current
Noncurrent
Operating	$ 1,088	$ 1,171
Finance	$ 234	$ 251
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other	Other
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	LONG-TERM DEBT	LONG-TERM DEBT
Total lease liabilities	$ 1,682	$ 1,826
Weighted-average remaining lease term (years)
Operating leases	7 years 8 months 12 days	6 years 9 months 18 days
Finance leases	12 years	13 years 1 month 6 days
Weighted-average discount rate
Operating leases	5.98%	5.54%
Finance leases	4.96%	4.89%

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flows (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating cash flows for operating leases	$ 462	$ 525
Operating cash flows for finance leases	15	15
Financing cash flows for finance leases	89	52
Operating lease right-of-use assets obtained in exchange for new operating lease liabilities	381	165
Right-of-use assets obtained in exchange for new finance lease liabilities	$ 94	$ 94

Leases - Maturities (Details)

Leases - Maturities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2023	$ 416
2024	282
2025	223
2026	174
2027	130
Thereafter	611
Total lease payments	1,836
Less: interest	(404)
Total	1,432
Less: current portion	(344)	$ (385)
Long-term portion	1,088	1,171
Finance Leases
2023	28
2024	27
2025	28
2026	28
2027	29
Thereafter	194
Total lease payments	334
Less: interest	(84)
Total	250
Less: current portion	(16)	(19)
Long-term portion	$ 234	$ 251

Credit Losses on Financial In_3

Credit Losses on Financial Instruments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 114	$ 191
Provision for expected losses	133	105
Write-offs charged against the allowance	(175)	(177)
Recoveries collected	16	19
Classified/ Change in allowance in assets held for sale	(3)	(24)
Ending balance	85	114
Business
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	88	109
Provision for expected losses	25	50
Write-offs charged against the allowance	(61)	(76)
Recoveries collected	10	13
Classified/ Change in allowance in assets held for sale	(5)	(8)
Ending balance	57	88
Business \| Revision of Prior Period, Reclassification, Adjustment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		12
Mass Markets
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	26	82
Provision for expected losses	108	55
Write-offs charged against the allowance	(114)	(101)
Recoveries collected	6	6
Classified/ Change in allowance in assets held for sale	2	(16)
Ending balance	$ 28	26
Consumer \| Revision of Prior Period, Reclassification, Adjustment
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance		$ 70

Credit Losses on Financial In_4

Credit Losses on Financial Instruments - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	$ (85)	$ (114)	$ (191)
Disposal Group, Held-for-sale, Not Discontinued Operations \| EMEA Business
Financing Receivable, Allowance for Credit Loss [Line Items]
Allowance for doubtful accounts	5
Business
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss	$ (57)	$ (88)	(109)
Revision of Prior Period, Reclassification, Adjustment \| Consumer
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss			(70)
Revision of Prior Period, Reclassification, Adjustment \| Business
Financing Receivable, Allowance for Credit Loss [Line Items]
Financing Receivable, Allowance for Credit Loss			$ (12)

Long-Term Debt and Credit Fac_3

Long-Term Debt and Credit Facilities - Schedule of Long Term Debt (Details) - USD ($) $ in Millions		12 Months Ended
	Nov. 27, 2019	Dec. 31, 2022	Dec. 31, 2021
Long-term Debt and Credit Facilities
Finance lease and other obligations		$ 317	$ 347
Unamortized (discounts) premiums, net		(7)	21
Unamortized debt issuance costs		(169)	(220)
Total long-term debt		20,572	28,982
Less current maturities		(154)	(1,554)
Long-term debt, excluding current maturities		20,418	27,428
Credit facility \| Revolving Credit Facility
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 0	$ 200
Long-term debt, weighted average interest rate			2.103%
Credit facility \| Revolving Credit Facility \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)		2%
Term loan \| Term Loan A
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 991	$ 1,050
Long-term debt, weighted average interest rate		6.384%	2.104%
Term loan \| Term Loan A \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)		2%
Term loan \| Term Loan A-1
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 283	$ 300
Long-term debt, weighted average interest rate		6.384%	2.104%
Term loan \| Term Loan A-1 \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)		2%
Term loan \| Term Loan B
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 3,941	$ 4,900
Long-term debt, weighted average interest rate		6.634%	2.354%
Term loan \| Term Loan B \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)		2.25%
Senior notes \| 4.000% Senior Secured Notes Due 2027
Long-term Debt and Credit Facilities
Stated interest rate		4%
Long-term debt, gross		$ 1,250	$ 1,250
Senior notes \| Senior Notes Maturing 2023-2042
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 3,722	8,414
Senior notes \| Senior Notes Maturing 2023-2042 \| Minimum
Long-term Debt and Credit Facilities
Stated interest rate		4.50%
Senior notes \| Senior Notes Maturing 2023-2042 \| Maximum
Long-term Debt and Credit Facilities
Stated interest rate		7.65%
Level 3 Financing, Inc. \| Term loan \| Tranche B 2027 Term Loan
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 2,411	$ 3,111
Long-term debt, weighted average interest rate		6.134%	1.854%
Level 3 Financing, Inc. \| Term loan \| Tranche B 2027 Term Loan \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1%	1.75%
Level 3 Financing, Inc. \| Senior notes \| Senior Notes, Maturing 2027-2029
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 1,500	$ 1,500
Level 3 Financing, Inc. \| Senior notes \| Senior Notes, Maturing 2027-2029 \| Minimum
Long-term Debt and Credit Facilities
Stated interest rate		3.40%
Level 3 Financing, Inc. \| Senior notes \| Senior Notes, Maturing 2027-2029 \| Maximum
Long-term Debt and Credit Facilities
Stated interest rate		3.875%
Level 3 Financing, Inc. \| Senior notes \| Senior Notes, Maturing 2027-2029
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 3,940	$ 5,515
Level 3 Financing, Inc. \| Senior notes \| Senior Notes, Maturing 2027-2029 \| Minimum
Long-term Debt and Credit Facilities
Stated interest rate		3.625%
Level 3 Financing, Inc. \| Senior notes \| Senior Notes, Maturing 2027-2029 \| Maximum
Long-term Debt and Credit Facilities
Stated interest rate		4.625%
Embarq Corporation subsidiaries \| Senior notes
Long-term Debt and Credit Facilities
Stated interest rate			7.995%
Embarq Corporation subsidiaries \| Senior notes \| Disposal Group, Held-for-sale, Not Discontinued Operations
Long-term Debt and Credit Facilities
Long-term debt, indebtedness			$ 1,400
Embarq Corporation subsidiaries \| First mortgage bonds
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 0	138
Qwest Corporation \| Term loan
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 215	$ 215
Long-term debt, weighted average interest rate		6.64%	2.11%
Qwest Corporation \| Term loan \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)		2.25%
Qwest Corporation \| Senior notes
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 1,986	$ 1,986
Qwest Corporation \| Senior notes \| Minimum
Long-term Debt and Credit Facilities
Stated interest rate		6.50%
Qwest Corporation \| Senior notes \| Maximum
Long-term Debt and Credit Facilities
Stated interest rate		7.75%
Qwest Capital Funding, Inc. \| Senior notes
Long-term Debt and Credit Facilities
Long-term debt, gross		$ 192	$ 255
Qwest Capital Funding, Inc. \| Senior notes \| Minimum
Long-term Debt and Credit Facilities
Stated interest rate		6.875%
Qwest Capital Funding, Inc. \| Senior notes \| Maximum
Long-term Debt and Credit Facilities
Stated interest rate		7.75%

Long-Term Debt and Credit Fac_4

Long-Term Debt and Credit Facilities - Long-Term Debt Maturities (Details) $ in Millions	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 154
2024	158
2025	1,743
2026	806
2027	9,387
2028 and thereafter	8,500
Total long-term debt	$ 20,748

Long-Term Debt and Credit Fac_5

Long-Term Debt and Credit Facilities - Amended and Restated Credit Agreement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amended Credit Agreement \| Minimum \| Base Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1.50%
Amended Credit Agreement \| Minimum \| Eurodollar
Long-term Debt and Credit Facilities
Basis spread (as a percent)	0.50%
Amended Credit Agreement \| Maximum \| Base Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2.25%
Amended Credit Agreement \| Maximum \| Eurodollar
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1.25%
Credit Facility \| Senior Secured Revolving Credit Facility
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 2,200
Credit Facility \| Revolving Credit Facility
Long-term Debt and Credit Facilities
Long-term debt, gross	0	$ 200
Credit Facility \| Revolving Credit Facility \| CenturyLink Escrow, LLC \| Swingline Loan
Long-term Debt and Credit Facilities
Maximum borrowing capacity	250
Credit Facility \| Revolving Credit Facility \| CenturyLink Escrow, LLC \| Letter of Credit
Long-term Debt and Credit Facilities
Maximum borrowing capacity	800
Term Loan \| Term Loan A
Long-term Debt and Credit Facilities
Long-term debt, gross	991	1,050
Term Loan \| Term Loan A-1
Long-term Debt and Credit Facilities
Long-term debt, gross	283	300
Term Loan \| Term Loan B
Long-term Debt and Credit Facilities
Long-term debt, gross	$ 3,941	$ 4,900
Term Loan \| Amended Credit Agreement, Term Loan B \| Base Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1.25%
Term Loan \| Amended Credit Agreement, Term Loan B \| Eurodollar
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2.25%

Long-Term Debt and Credit Fac_6

Long-Term Debt and Credit Facilities - Term Loans and Certain Other Debt of Subsidiaries (Details) - USD ($) $ in Millions			12 Months Ended
	Oct. 23, 2020	Nov. 27, 2019	Dec. 31, 2022	Dec. 31, 2021
Qwest Corporation \| Term Loan
Long-term Debt and Credit Facilities
Long-term debt, gross			$ 215	$ 215
Qwest Corporation \| Term Loan \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)			2.25%
Qwest Corporation \| CoBank ACB \| Variable Rate Term Loan
Long-term Debt and Credit Facilities
Proceeds from issuance of debt	$ 215
Qwest Corporation \| CoBank ACB \| Variable Rate Term Loan \| Minimum \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1.50%
Qwest Corporation \| CoBank ACB \| Variable Rate Term Loan \| Minimum \| Base Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)	0.50%
Qwest Corporation \| CoBank ACB \| Variable Rate Term Loan \| Maximum \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)	2.50%
Qwest Corporation \| CoBank ACB \| Variable Rate Term Loan \| Maximum \| Base Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)	1.50%
Level 3 Financing, Inc. \| Term Loan \| Tranche B 2027 Term Loan
Long-term Debt and Credit Facilities
Long-term debt, gross			$ 2,411	$ 3,111
Level 3 Financing, Inc. \| Term Loan \| Tranche B 2027 Term Loan \| LIBOR
Long-term Debt and Credit Facilities
Basis spread (as a percent)		1%	1.75%
Level 3 Financing, Inc. \| Term Loan \| Tranche B 2027 Term Loan \| Base Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)		0.75%
Level 3 Financing, Inc. \| Term Loan \| Tranche B 2027 Term Loan \| Federal Funds Effective Rate
Long-term Debt and Credit Facilities
Basis spread (as a percent)		0.50%
Level 3 Financing, Inc. \| Term Loan \| Tranche B 2027 Term Loan \| Eurodollar
Long-term Debt and Credit Facilities
Basis spread (as a percent)		1.75%

Long-Term Debt and Credit Fac_7

Long-Term Debt and Credit Facilities - Revolving Letters of Credit and Senior Notes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Senior Notes
Long-term Debt and Credit Facilities
Redemption price, percentage	101%
Letter of Credit \| Uncommitted Revolving Letter of Credit Facility
Long-term Debt and Credit Facilities
Maximum borrowing capacity	$ 225,000,000
Letter of Credit \| Committed Facility and Various Other Facilities
Long-term Debt and Credit Facilities
Letters of credit outstanding	94,000,000	$ 88,000,000
Revolving Credit Facility
Long-term Debt and Credit Facilities
Letters of credit outstanding	$ 0	$ 0

Long-Term Debt and Credit Fac_8

Long-Term Debt and Credit Facilities - Borrowings and Repayments (Details) - USD ($) $ in Millions			12 Months Ended
	Jun. 15, 2021	Jan. 13, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2021
Long-term Debt and Credit Facilities
Borrowings			$ 2,400	$ 400
Repayments of debt			2,600	350
Gain (loss) on extinguishment of debt			$ 214	$ 8
Senior notes \| 5.375% Senior Notes due 2029
Long-term Debt and Credit Facilities
Stated interest rate			5.375%
Senior notes \| 6.450% Senior Notes, Series S, due 2021 (at maturity)
Long-term Debt and Credit Facilities
Stated interest rate	6.45%				6.45%
Amount of debt redeemed	$ 1,200
Senior notes \| 5.375% Senior Notes due 2029
Long-term Debt and Credit Facilities
Debt instrument, face amount	$ 1,000
Stated interest rate	5.375%
Senior notes \| Level 3 Financing, Inc.
Long-term Debt and Credit Facilities
Amount of debt redeemed		$ 900
Senior notes \| Level 3 Financing, Inc. \| 3.750% Sustainability-Linked Senior Notes 2029
Long-term Debt and Credit Facilities
Debt instrument, face amount		$ 900
Stated interest rate		3.75%

Long-Term Debt and Credit Fac_9

Long-Term Debt and Credit Facilities - Schedule of Debt Repayments (Details) - USD ($) $ in Millions	3 Months Ended							12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jun. 15, 2021
Long-term Debt and Credit Facilities
Repayments of debt								$ 8,202	$ 3,538
Senior notes \| 5.800% Senior Notes due 2022 (at maturity)
Long-term Debt and Credit Facilities
Stated interest rate			5.80%
Repayments of debt			$ 1,400
Senior notes \| 6.750% Senior Notes, Series W, due 2023
Long-term Debt and Credit Facilities
Stated interest rate	6.75%							6.75%
Repayments of debt	$ 750
Senior notes \| 7.500% Senior Notes, Series Y, due 2024
Long-term Debt and Credit Facilities
Stated interest rate	7.50%	7.50%						7.50%
Repayments of debt	$ 982	$ 18
Senior notes \| 5.625% Senior Notes, Series X, due 2025
Long-term Debt and Credit Facilities
Stated interest rate	5.625%							5.625%
Repayments of debt	$ 286
Senior notes \| 7.200% Senior Notes, Series D, due 2025
Long-term Debt and Credit Facilities
Stated interest rate	7.20%							7.20%
Repayments of debt	$ 34
Senior notes \| 5.125% Senior Notes due 2026
Long-term Debt and Credit Facilities
Stated interest rate	5.125%	5.125%						5.125%
Repayments of debt	$ 520	$ 11
Senior notes \| 6.875% Debentures, Series G, due 2028
Long-term Debt and Credit Facilities
Stated interest rate	6.875%							6.875%
Repayments of debt	$ 130
Senior notes \| 5.375% Senior Notes due 2029
Long-term Debt and Credit Facilities
Stated interest rate	5.375%							5.375%
Repayments of debt	$ 494
Senior notes \| 6.450% Senior Notes, Series S, due 2021 (at maturity)
Long-term Debt and Credit Facilities
Stated interest rate						6.45%				6.45%
Repayments of debt						$ 1,231
Term loan \| Term Loan B
Long-term Debt and Credit Facilities
Repayments of debt	909
Term loan \| Scheduled term loan payments
Long-term Debt and Credit Facilities
Repayments of debt								$ 125	$ 125
Other
Long-term Debt and Credit Facilities
Repayments of debt	68
Level 3 Financing, Inc. \| Senior notes \| 5.375% Senior Notes due 2025
Long-term Debt and Credit Facilities
Stated interest rate		5.375%
Repayments of debt		$ 800
Level 3 Financing, Inc. \| Senior notes \| 5.250% Senior Notes due 2026
Long-term Debt and Credit Facilities
Stated interest rate		5.25%
Repayments of debt		$ 775
Level 3 Financing, Inc. \| Senior notes \| 5.375% Senior Notes due 2024
Long-term Debt and Credit Facilities
Stated interest rate							5.375%
Repayments of debt							$ 900
Level 3 Financing, Inc. \| Term loan \| Tranche B 2027 Term Loan
Long-term Debt and Credit Facilities
Repayments of debt		$ 700
Embarq Corporation Subsidiaries \| First mortgage bonds \| First Mortgage Bonds
Long-term Debt and Credit Facilities
Repayments of debt	137
Qwest Corporation, Inc. \| Senior notes \| 6.750% Senior Notes (at maturity)
Long-term Debt and Credit Facilities
Stated interest rate				6.75%					6.75%
Repayments of debt				$ 950
Qwest Corporation, Inc. \| Senior notes \| 7.000% Senior Notes due 2056
Long-term Debt and Credit Facilities
Stated interest rate							7%
Repayments of debt							$ 235
Qwest Capital Funding, Inc. \| Senior notes
Long-term Debt and Credit Facilities
Repayments of debt	$ 63				$ 97

Long-Term Debt and Credit Fa_10

Long-Term Debt and Credit Facilities - Interest Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Gross interest expense	$ 1,398	$ 1,575	$ 1,743
Capitalized interest	(66)	(53)	(75)
Total interest expense	$ 1,332	$ 1,522	$ 1,668

Long-Term Debt and Credit Fa_11

Long-Term Debt and Credit Facilities - Covenants and Guarantees (Details)	Dec. 31, 2022 USD ($)
Letter of Credit \| Uncommitted Revolving Letter of Credit Facility
Long-term Debt and Credit Facilities
Maximum borrowing capacity	$ 225,000,000
Credit facility \| Letter of Credit \| Uncommitted Revolving Letter of Credit Facility
Long-term Debt and Credit Facilities
Maximum borrowing capacity	$ 225,000,000
Maximum
Long-term Debt and Credit Facilities
Leverage ratio	4.75
Maximum \| Qwest Corporation
Long-term Debt and Credit Facilities
EBITDA ratio	2.85
Minimum
Long-term Debt and Credit Facilities
Coverage ratio	2

Accounts Receivable - Schedule

Accounts Receivable - Schedule in Accounts Receivable (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Other receivables	$ 65	$ 62
Total accounts receivable	1,562	1,658
Less: allowance for credit losses	(85)	(114)
Accounts receivable, less allowance	1,477	1,544
Earned and unbilled receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	209	315
Trade and purchased receivables
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable	$ 1,288	$ 1,281

Accounts Receivable - Activity

Accounts Receivable - Activity of Allowance for Doubtful Accounts (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 114	$ 191	$ 106
Additions	133	105	189
Deductions	(162)	(182)	(104)
Ending Balance	85	114	191	$ 106
Financing Receivable, Allowance for Credit Loss [Line Items]
Stockholders' equity	10,437	11,840	11,162
Income tax expense	557	668	450
Retained Earnings (Accumulated Deficit)
Financing Receivable, Allowance for Credit Loss [Line Items]
Stockholders' equity	$ (7,546)	$ (5,998)	$ (8,031)	(6,814)
Income tax expense				2
Cumulative Effect, Period of Adoption, Adjustment \| Retained Earnings (Accumulated Deficit)
Financing Receivable, Allowance for Credit Loss [Line Items]
Stockholders' equity				9
Income tax expense				$ 2

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant, and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, plant and equipment
Gross property, plant and equipment	$ 39,052	$ 40,166
Accumulated depreciation	(19,886)	(19,271)
Net property, plant and equipment	19,166	20,895
Land
Property, plant and equipment
Gross property, plant and equipment	651	751
Fiber, conduit and other outside plant
Property, plant and equipment
Gross property, plant and equipment	$ 14,451	15,366
Fiber, conduit and other outside plant \| Minimum
Property, plant and equipment
Depreciable Lives	15 years
Fiber, conduit and other outside plant \| Maximum
Property, plant and equipment
Depreciable Lives	45 years
Central office and other network electronics
Property, plant and equipment
Gross property, plant and equipment	$ 15,077	15,394
Central office and other network electronics \| Minimum
Property, plant and equipment
Depreciable Lives	3 years
Central office and other network electronics \| Maximum
Property, plant and equipment
Depreciable Lives	10 years
Support assets
Property, plant and equipment
Gross property, plant and equipment	$ 6,863	7,181
Support assets \| Minimum
Property, plant and equipment
Depreciable Lives	3 years
Support assets \| Maximum
Property, plant and equipment
Depreciable Lives	30 years
Construction in progress
Property, plant and equipment
Gross property, plant and equipment	$ 2,010	$ 1,474

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, plant and equipment
Depreciation	$ 2.1	$ 2.7	$ 3
Disposal Group, Held-for-sale, Not Discontinued Operations \| EMEA Business
Property, plant and equipment
Property, plant and equipment, net classified as held for sale	$ 1.9
Disposal Group, Held-for-sale, Not Discontinued Operations \| Latin American Business and ILEC Business
Property, plant and equipment
Property, plant and equipment, net classified as held for sale		$ 5.1

Property, Plant and Equipment_3

Property, Plant and Equipment - Change in ARO (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Asset Retirement Obligation
Balance at beginning of year	$ 182	$ 199
Accretion expense	10	10
Liabilities settled	(10)	(13)
Change in estimate	4	(2)
Classified as held for sale	30	12
Balance at end of year	$ 156	$ 182

Severance (Details)

Severance (Details) - Severance - USD ($) $ in Millions	12 Months Ended
Severance (Details) - Severance - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Restructuring reserve [Roll Forward]
Balance at the beginning of the period	$ 36	$ 103
Accrued to expense	12	3
Payments, net	(37)	(70)
Balance at the end of the period	$ 11	$ 36

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) shares in Millions	1 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($)	Dec. 31, 2023	Dec. 31, 2022 USD ($) retiree shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	Jan. 01, 2022 USD ($) Employee	Dec. 31, 2019 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Benefits paid, net of participant contributions and direct subsidy receipts			$ 210,000,000
Expected future benefit payment, next twelve months, net of direct subsidies			$ 210,000,000
Ultimate health care cost trend rate			4.50%
Commingled funds, redemption notice period			180 days
Actual (losses) gains			$ (987,000,000)	$ 422,000,000
Expected return on plan assets			329,000,000	$ 535,000,000
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]				Other income (expense), net
Difference between the actual and expected returns on pension and post-retirement plan assets			(1,300,000,000)	$ (113,000,000)
Active health care benefit expenses			296,000,000	309,000,000	$ 307,000,000
Participating employees' contribution to health care plan			$ 101,000,000	$ 120,000,000	133,000,000
Common stock included in the assets of the Defined Contribution Plan (in shares) \| shares			10	10
Expenses related to the 401(k) Plan			$ 91,000,000	$ 96,000,000	101,000,000
US
Defined Benefit Plan Disclosure [Line Items]
Pension liability				1,400,000,000
Change in Assumptions for Defined Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Benefit obligation				37,000,000	(3,000,000)
Minimum
Defined Benefit Plan Disclosure [Line Items]
Expected health care cost trend rate			5%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Expected health care cost trend rate			7.20%
Combined Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Funded (unfunded) status of plan			$ (580,000,000)	(1,147,000,000)
Expected future benefits, next twelve months			566,000,000
One-time special termination charge				6,000,000	21,000,000
Settlements				383,000,000
Benefit obligation			$ 5,295,000,000	9,678,000,000	12,202,000,000		$ 12,217,000,000
Short term interest crediting rates			3.75%
Long term interest crediting rates			3.50%
Fair value of plan assets			$ 4,715,000,000	$ 8,531,000,000	$ 10,546,000,000		10,493,000,000
Expected long-term rate of return on plan assets			5.50%	5.50%	6.50%
Expected long-term rate of return on plan assets before administrative expenses			6.50%
Actual (losses) gains			$ (987,000,000)	$ 422,000,000	$ 1,210,000,000
Combined Pension Plan \| Forecast
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets		7%
Combined Pension Plan \| New Lumen Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Contributions	$ 319,000,000
Benefit obligation						$ 2,500,000,000
Fair value of plan assets						$ 2,200,000,000
Number of active participants (in employees) \| Employee						2,500
Number of other participants (in employees) \| Employee						19,000
Combined Pension Plan \| Debt Security
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation, percentage			55%
Combined Pension Plan \| Derivatives
Defined Benefit Plan Disclosure [Line Items]
Plan assets, target allocation, percentage			45%
Combined Pension Plan \| US
Defined Benefit Plan Disclosure [Line Items]
Number of retirees \| retiree			22,600
Combined Pension Plan \| Qualified Plan
Defined Benefit Plan Disclosure [Line Items]
Funded (unfunded) status of plan			$ (580,000,000)	(1,100,000,000)
Contributions			0	0
Settlements			0	383,000,000	0
Expected return on plan assets			385,000,000	535,000,000	593,000,000
Combined Pension Plan \| Nonqualified Plan
Defined Benefit Plan Disclosure [Line Items]
Funded (unfunded) status of plan			(35,000,000)	(46,000,000)
Benefits paid by company			5,000,000	5,000,000
Expected future benefits, next twelve months			$ 5,000,000
Combined Pension Plan \| Level 3 Parent, LLC
Defined Benefit Plan Disclosure [Line Items]
Amortization period of the plan shortfall			7 years
Combined Pension Plan \| Legacy Level 3
Defined Benefit Plan Disclosure [Line Items]
Funded (unfunded) status of plan				(17,000,000)
Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Funded (unfunded) status of plan			$ (1,990,000,000)	(2,776,000,000)
Contributions			0	0
Benefits paid by company			249,000,000	$ 247,000,000	$ 255,000,000
Expected future benefits, next twelve months			$ 213,000,000
Ultimate health care cost trend rate			4.50%	4.50%	4.50%
Benefit obligation			$ 1,995,000,000	$ 2,781,000,000	$ 3,048,000,000		$ 3,037,000,000
Fair value of plan assets			$ 5,000,000	$ 5,000,000	$ 5,000,000
Expected long-term rate of return on plan assets			4%	4%	4%
Expected return on plan assets			$ 0	$ 0	$ 1,000,000
Post-Retirement Benefit Plans \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Expected health care cost trend rate			5%	5%
Post-Retirement Benefit Plans \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Expected health care cost trend rate			7.20%	5.75%

Employee Benefits - Expected Ca

Employee Benefits - Expected Cash Flows (Details) $ in Millions	Dec. 31, 2022 USD ($)
Medicare Part D Subsidy Receipts
2023	$ (3)
2024	(3)
2025	(2)
2026	(2)
2027	(2)
2028 - 2032	(7)
Combined Pension Plan
Defined Benefit Plan Disclosure [Line Items]
2023	566
2024	514
2025	500
2026	482
2027	463
2028 - 2032	2,065
Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
2023	213
2024	205
2025	198
2026	191
2027	184
2028 - 2032	$ 805

Employee Benefits - Net Periodi

Employee Benefits - Net Periodic Benefit Costs Actuarial Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate	4.50%
Combined Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Rate of compensation increase	3.25%	3.25%	3.25%
Expected long-term rate of return on plan assets	5.50%	5.50%	6.50%
Combined Pension Plan \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.29%	1.70%	2.79%
Combined Pension Plan \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.12%	2.88%	3.55%
Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	4%	4%	4%
Ultimate health care cost trend rate	4.50%	4.50%	4.50%
Post-Retirement Benefit Plans \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	2.19%	1.58%	1.69%
Initial health care cost trend rate	5%	5%	5%
Post-Retirement Benefit Plans \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.78%	2.60%	3.35%
Initial health care cost trend rate	5.75%	6.25%	6.50%

Employee Benefits - Schedule of

Employee Benefits - Schedule of Net Periodic Benefit (Income) Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Expected return on plan assets	$ (329)	$ (535)
Combined Pension Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	37	56	$ 59
Interest cost	154	201	324
Settlement charges		383
Combined Pension Plan \| Qualified Plan
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	44	56	59
Interest cost	194	201	324
Expected return on plan assets	(385)	(535)	(593)
Settlement charges	0	383	0
Realized to gain on sale of businesses	546	0	0
Special termination benefits charge	0	6	13
Recognition of prior service credit	(10)	(9)	(9)
Recognition of actuarial loss	122	184	202
Net periodic pension expense (income)	511	286	(4)
Post-Retirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	10	14	14
Interest cost	72	47	69
Expected return on plan assets	0	0	(1)
Realized to gain on sale of businesses	(32)	0	0
Recognition of prior service credit	8	15	16
Recognition of actuarial loss	(4)	4	0
Curtailment loss	0	0	8
Net periodic pension expense (income)	$ 54	$ 80	$ 106

Employee Benefits - Benefit Obl

Employee Benefits - Benefit Obligations Actuarial Assumptions (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Ultimate health care cost trend rate	4.50%
Minimum
Defined Benefit Plan Disclosure [Line Items]
Initial health care cost trend rate	5%
Maximum
Defined Benefit Plan Disclosure [Line Items]
Initial health care cost trend rate	7.20%
Combined Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.56%	2.85%
Rate of compensation increase	3.25%	3.25%
Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Discount rate	5.55%	2.84%
Ultimate health care cost trend rate	4.50%	4.50%	4.50%
Post-Retirement Benefit Plans \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Initial health care cost trend rate	5%	5%
Post-Retirement Benefit Plans \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Initial health care cost trend rate	7.20%	5.75%

Employee Benefits - Change in B

Employee Benefits - Change in Benefit Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Combined Pension Plan
Change in benefit obligation
Benefit obligation at beginning of year	$ 9,678	$ 12,202	$ 12,217
Plan spin-off/ Benefit obligation transferred upon sale of business	(2,552)	0	0
Service cost	37	56	59
Interest cost	154	201	324
Plan amendments	0	(13)	(3)
Special termination benefits charge	0	6	13
Actuarial (gain) loss	(1,432)	(337)	749
Benefits paid from plan assets	(590)	(766)	(1,157)
Settlement payments and annuity purchase	0	(1,671)	0
Benefit obligation at end of year	5,295	9,678	12,202
Post-Retirement Benefit Plans
Change in benefit obligation
Benefit obligation at beginning of year	2,781	3,048	3,037
Plan spin-off/ Benefit obligation transferred upon sale of business	(26)	0	0
Service cost	10	14	14
Interest cost	72	47	69
Participant contributions	37	41	46
Direct subsidy receipts	2	3	6
Plan amendments	(41)	0	0
Actuarial (gain) loss	(591)	(125)	134
Curtailment loss	0	0	4
Benefits paid by company	(249)	(247)	(255)
Benefits paid from plan assets	0	0	(7)
Benefit obligation at end of year	$ 1,995	$ 2,781	$ 3,048

Employee Benefits - Change in P

Employee Benefits - Change in Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in plan assets
Return on plan assets	$ (987)	$ 422
Combined Pension Plan
Change in plan assets
Fair value of plan assets at beginning of year	8,531	10,546	$ 10,493
Plan spin-off	(2,239)	0	0
Return on plan assets	(987)	422	1,210
Benefits paid from plan assets	(590)	(766)	(1,157)
Settlement payments and annuity purchase	0	(1,671)	0
Fair value of plan assets at end of year	$ 4,715	$ 8,531	$ 10,546

Employee Benefits - Fair Value

Employee Benefits - Fair Value of Plan Assets and Liabilities (Details) - Combined Pension Plan - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 4,715	$ 8,531	$ 10,546	$ 10,493
Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5	11	8
NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,259	2,690
Investment Grade Bonds \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	99	127
High Yield Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4	6	6
High Yield Bonds \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	81	70
U.S. Stocks \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1	5	$ 2
U.S. Stocks \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	79	71
Non-U.S. Stocks \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	270	398
Emerging Market Stocks \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	15	11
Private Equity \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	326	348
Private Debt \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	438	495
Market Neutral Hedge Funds \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	135	141
Directional Hedge Funds \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	166	241
Real Estate \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	333	420
Multi-Asset Strategies \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	24	38
Cash equivalents and short-term investments \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	293	330
Fair Value, Measurements, Recurring
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4,715	8,531
Fair Value, Measurements, Recurring \| NAV
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,259	2,690
Fair Value, Measurements, Recurring \| Total Excluding Investments Valued at NAV \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,736	6,034
Fair Value, Measurements, Recurring \| Total Excluding Investments Valued at NAV \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	883	1,555
Fair Value, Measurements, Recurring \| Total Excluding Investments Valued at NAV \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,848	4,468
Fair Value, Measurements, Recurring \| Total Excluding Investments Valued at NAV \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	5	11
Fair Value, Measurements, Recurring \| Investment Grade Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	2,166	4,606
Fair Value, Measurements, Recurring \| Investment Grade Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	446	862
Fair Value, Measurements, Recurring \| Investment Grade Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1,720	3,744
Fair Value, Measurements, Recurring \| Investment Grade Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| High Yield Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	52	178
Fair Value, Measurements, Recurring \| High Yield Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| High Yield Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	48	172
Fair Value, Measurements, Recurring \| High Yield Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	4	6
Fair Value, Measurements, Recurring \| Emerging Market Bonds \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	127	233
Fair Value, Measurements, Recurring \| Emerging Market Bonds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	49	64
Fair Value, Measurements, Recurring \| Emerging Market Bonds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	78	169
Fair Value, Measurements, Recurring \| Emerging Market Bonds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| U.S. Stocks \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	215	338
Fair Value, Measurements, Recurring \| U.S. Stocks \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	214	330
Fair Value, Measurements, Recurring \| U.S. Stocks \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	3
Fair Value, Measurements, Recurring \| U.S. Stocks \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1	5
Fair Value, Measurements, Recurring \| Non-U.S. Stocks \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	150	256
Fair Value, Measurements, Recurring \| Non-U.S. Stocks \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	149	256
Fair Value, Measurements, Recurring \| Non-U.S. Stocks \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1	0
Fair Value, Measurements, Recurring \| Non-U.S. Stocks \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| Multi-Asset Strategies \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	25	41
Fair Value, Measurements, Recurring \| Multi-Asset Strategies \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	25	41
Fair Value, Measurements, Recurring \| Multi-Asset Strategies \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| Multi-Asset Strategies \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| Derivatives \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	(11)	1
Fair Value, Measurements, Recurring \| Derivatives \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	(1)	0
Fair Value, Measurements, Recurring \| Derivatives \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	(10)	1
Fair Value, Measurements, Recurring \| Derivatives \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| Cash equivalents and short-term investments \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1	381
Fair Value, Measurements, Recurring \| Cash equivalents and short-term investments \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	2
Fair Value, Measurements, Recurring \| Cash equivalents and short-term investments \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	1	379
Fair Value, Measurements, Recurring \| Cash equivalents and short-term investments \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| Repurchase Agreements \| Total
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	(269)	(193)
Fair Value, Measurements, Recurring \| Repurchase Agreements \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	0	0
Fair Value, Measurements, Recurring \| Repurchase Agreements \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	(269)	(193)
Fair Value, Measurements, Recurring \| Repurchase Agreements \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Fair value of plan assets	$ 0	$ 0

Employee Benefits - Derivative

Employee Benefits - Derivative Instruments (Details) - Combined Pension Plan - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Exchange-traded U.S. equity futures
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	$ 70	$ 108
Exchange-traded Treasury and other interest rate futures
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	1,256	1,688
Exchange-traded Foreign currency futures
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	2	11
Exchange-traded EURO futures
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	0	5
Interest rate swaps
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	82	127
Credit default swaps
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	139	132
Index swaps
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	90	1,036
Foreign exchange forwards
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	50	93
Options
Defined Benefit Plan Disclosure [Line Items]
Derivative, notional amount	$ 251	$ 654

Employee Benefits - Change in_2

Employee Benefits - Change in Plan Assets Measured at Fair Value (Details) - Combined Pension Plan - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Change in plan assets
Fair value of plan assets at beginning of year	$ 8,531	$ 10,546
Fair value of plan assets at end of year	4,715	8,531
Level 3
Change in plan assets
Fair value of plan assets at beginning of year	11	8
Dispositions	(5)
Actual return on plan assets	(1)	3
Fair value of plan assets at end of year	5	11
Level 3 \| High Yield Bonds
Change in plan assets
Fair value of plan assets at beginning of year	6	6
Dispositions	(1)
Actual return on plan assets	(1)	0
Fair value of plan assets at end of year	4	6
Level 3 \| U.S. Stocks
Change in plan assets
Fair value of plan assets at beginning of year	5	2
Dispositions	(4)
Actual return on plan assets	0	3
Fair value of plan assets at end of year	$ 1	$ 5

Employee Benefits - Unfunded St

Employee Benefits - Unfunded Status (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Non-current portion of unfunded status	$ (2,391)	$ (3,710)
Combined Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Benefit obligation	(5,295)	(9,678)	$ (12,202)	$ (12,217)
Fair value of plan assets (liabilities)	4,715	8,531	10,546	10,493
Unfunded status	(580)	(1,147)
Current portion of unfunded status	0	0
Non-current portion of unfunded status	(580)	(1,147)
Post-Retirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Benefit obligation	(1,995)	(2,781)	(3,048)	$ (3,037)
Fair value of plan assets (liabilities)	5	5	$ 5
Unfunded status	(1,990)	(2,776)
Current portion of unfunded status	(210)	(212)
Non-current portion of unfunded status	$ (1,780)	$ (2,564)

Employee Benefits - Amounts Rec

Employee Benefits - Amounts Recognized in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable To Parent, Tax [Roll Forward]
Net Change in AOCL	$ (297)	$ (222)	$ (17)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	11,840	11,162
Recognition of Net Periodic Benefits Expense	622	500
Deferrals	437	155
Net Change in AOCL	1,059	655	(133)
Balance at end of period	10,437	11,840	11,162
Reclassification of net actuarial loss and prior service credit to gain on the sale of business
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,741)	(2,469)
Recognition of Net Periodic Benefits Expense	493	437
Deferrals	571	291
Net Change in AOCL	1,064	728
Balance at end of period	(677)	(1,741)	(2,469)
Combined Pension Plan \| Reclassification of net actuarial loss and prior service credit to gain on the sale of business
AOCI Attributable To Parent, Tax [Roll Forward]
Balance at beginning of period	559	755
Recognition of Net Periodic Benefits Expense	(166)	(137)
Deferrals	(26)	(59)
Net Change in AOCL	(192)	(196)
Balance at end of period	367	559	755
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,577)	(2,197)
Recognition of Net Periodic Benefits Expense	494	423
Deferrals	98	197
Net Change in AOCL	592	620
Balance at end of period	(985)	(1,577)	(2,197)
Combined Pension Plan \| Net actuarial (loss) gain
AOCI Attributable To Parent, Before Tax [Roll Forward]
Balance at beginning of period	(2,564)	(2,993)
Recognition of Net Periodic Benefits Expense	688	186
Deferrals	124	243
Net Change in AOCL	812	429
Balance at end of period	(1,752)	(2,564)	(2,993)
Combined Pension Plan \| Settlement charge
AOCI Attributable To Parent, Before Tax [Roll Forward]
Balance at beginning of period	383	0
Recognition of Net Periodic Benefits Expense	0	383
Deferrals	0	0
Net Change in AOCL	0	383
Balance at end of period	383	383	0
Combined Pension Plan \| Prior service benefit (cost)
AOCI Attributable To Parent, Before Tax [Roll Forward]
Balance at beginning of period	45	41
Recognition of Net Periodic Benefits Expense	(28)	(9)
Deferrals	0	13
Net Change in AOCL	(28)	4
Balance at end of period	17	45	41
Post-Retirement Benefit Plans \| Reclassification of net actuarial loss and prior service credit to gain on the sale of business
AOCI Attributable To Parent, Tax [Roll Forward]
Balance at beginning of period	54	90
Recognition of Net Periodic Benefits Expense	1	(5)
Deferrals	(159)	(31)
Net Change in AOCL	(158)	(36)
Balance at end of period	(104)	54	90
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(164)	(272)
Recognition of Net Periodic Benefits Expense	(1)	14
Deferrals	473	94
Net Change in AOCL	472	108
Balance at end of period	308	(164)	(272)
Post-Retirement Benefit Plans \| Net actuarial (loss) gain
AOCI Attributable To Parent, Before Tax [Roll Forward]
Balance at beginning of period	(217)	(346)
Recognition of Net Periodic Benefits Expense	(3)	4
Deferrals	591	125
Net Change in AOCL	588	129
Balance at end of period	371	(217)	(346)
Post-Retirement Benefit Plans \| Prior service benefit (cost)
AOCI Attributable To Parent, Before Tax [Roll Forward]
Balance at beginning of period	(5)	(20)
Recognition of Net Periodic Benefits Expense	1	15
Deferrals	41	0
Net Change in AOCL	42	15
Balance at end of period	37	(5)	(20)
Post-Retirement Benefit Plans \| Curtailment loss
AOCI Attributable To Parent, Before Tax [Roll Forward]
Balance at beginning of period	(4)	(4)
Recognition of Net Periodic Benefits Expense	0	0
Deferrals	0	0
Net Change in AOCL	0	0
Balance at end of period	$ (4)	$ (4)	$ (4)

Stock-based Compensation - Stoc

Stock-based Compensation - Stock Options (Details)	12 Months Ended
Stock-based Compensation - Stock Options (Details)	Dec. 31, 2022 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	10 years

Stock-based Compensation - Rest

Stock-based Compensation - Restricted Stock Awards and Restricted Stock Unit Awards (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total fair value of awards vested during the period	$ 98	$ 139	$ 126
Restricted Stock and Restricted Stock Units
Summary of restricted stock and restricted stock unit activity
Nonvested at the beginning of the period (in shares)	22,427
Granted (in shares)	18,788	13,900	17,800
Vested (in shares)	(9,412)
Forfeited (in shares)	(4,524)
Nonvested at the end of the period (in shares)	27,279	22,427
Weighted-Average Grant Date Fair Value
Nonvested at the beginning of the period (in dollars per share)	$ 12.74
Granted (in dollars per share)	11.47	$ 13.95	$ 12.08
Vested (in dollars per share)	12.03
Forfeited (in dollars per share)	12.65
Nonvested at the end of the period (in dollars per share)	$ 12.13	$ 12.74
Restricted Stock and Restricted Stock Units \| Service conditions
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted Stock and Restricted Stock Units \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target award (as a percent)	0%
Restricted Stock and Restricted Stock Units \| Minimum \| Services conditions and either market or performance conditions
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	2 years
Restricted Stock and Restricted Stock Units \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target award (as a percent)	200%
Restricted Stock and Restricted Stock Units \| Maximum \| Services conditions and either market or performance conditions
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

Stock-based Compensation - Comp

Stock-based Compensation - Compensation Expense and Tax Benefit (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement [Abstract]
Compensation cost	$ 98	$ 120	$ 175
Tax benefit recognized in the income statement for share-based payment arrangements	25	$ 29	$ 43
Unrecognized compensation cost	$ 162
Weighted-average recognition period	1 year 6 months

Earnings (Loss) Per Common Sh_3

Earnings (Loss) Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares of common stock excluded from the computation of diluted earnings per share (in shares)	13,800	3,200	3,200
(Loss) income (numerator)
Net (loss) income	$ (1,548)	$ 2,033	$ (1,232)
Net (loss) income applicable to common stock for computing basic (loss) earnings per common share	(1,548)	2,033	(1,232)
Net (loss) income as adjusted for purposes of computing diluted (loss) earnings per common share	$ (1,548)	$ 2,033	$ (1,232)
Weighted average number of shares:
Outstanding during period (in shares)	1,028,069	1,077,393	1,096,284
Non-vested restricted stock (in shares)	(20,552)	(17,852)	(17,154)
Weighted average shares outstanding for computing basic (loss) earnings per common share (in shares)	1,007,517	1,059,541	1,079,130
Incremental common shares attributable to dilutive securities:
Shares issuable under convertible securities (in shares)	0	10	0
Shares issuable under incentive compensation plans (in shares)	0	7,227	0
Number of shares as adjusted for purposes of computing diluted (loss) earnings per common share (in shares)	1,007,517	1,066,778	1,079,130
Basic (loss) earnings per common share (in dollars per share)	$ (1.54)	$ 1.92	$ (1.14)
Diluted earnings (loss) per common share (in dollars per share)	$ (1.54)	$ 1.91	$ (1.14)
Stock compensation plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of shares of common stock excluded from the computation of diluted earnings per share (in shares)	3,800		5,300

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Carrying Amount and Fair Value of Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair value disclosure
Loss on equity securities	$ (109)
Level 1 \| Carrying Amount
Fair value disclosure
Equity securities	22	$ 0
Level 1 \| Fair Value
Fair value disclosure
Equity securities	22	0
Level 2 \| Carrying Amount
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	20,255	28,635
Interest rate swap contracts (see Note 15)	0	25
Level 2 \| Fair Value
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	17,309	29,221
Interest rate swap contracts (see Note 15)	0	25
Level 3 \| Carrying Amount
Fair value disclosure
Indemnifications related to the sale of the Latin American business	86	0
Level 3 \| Fair Value
Fair value disclosure
Indemnifications related to the sale of the Latin American business	86	$ 0
Fair value measurements determined on a nonrecurring basis \| Level 2 \| Carrying Amount \| Disposal Group, Held-for-sale, Not Discontinued Operations
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	1,400
Fair value measurements determined on a nonrecurring basis \| Level 2 \| Fair Value \| Disposal Group, Held-for-sale, Not Discontinued Operations
Fair value disclosure
Long-term debt, excluding finance lease and other obligations	$ 1,600

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Investments Held at Net Asset Value (Details) - USD ($) shares in Millions, $ in Millions		12 Months Ended
	Jul. 29, 2022	Dec. 31, 2022	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Distribution received (in shares)	11.5
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
(Loss) gain on investments		$ (83)	$ 138
Fair Value \| Net Asset Value
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Line Items]
Investment in limited partnership		$ 85	$ 299

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Details) - Interest rate swaps - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2019
Derivative [Line Items]
Reclassification in next twelve months	$ 19
Designated as Hedging Instrument \| Cash Flow Hedging
Derivative [Line Items]
Notional amount		$ 4,000

Derivative Financial Instrume_4

Derivative Financial Instruments - Fair Value of Derivatives (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Cash Flow Hedging \| Interest rate swaps \| Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair Value	$ 0	$ 25

Derivative Financial Instrume_5

Derivative Financial Instruments - (Gains) Losses Recognized in OCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Designated as Hedging Instrument \| Interest rate swaps
Derivatives, Fair Value [Line Items]
Unrealized losses recognized in other comprehensive income	$ 0	$ 1	$ 115

Derivative Financial Instrume_6

Derivative Financial Instruments - Reclassification from AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Realized losses reclassified from AOCI	$ 17	$ 63	$ 46
Designated as Hedging Instrument \| Interest rate swaps
Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]
Realized losses reclassified from AOCI	$ 22	$ 83	$ 62

Income Taxes - Components of In

Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Federal
Current	$ 838	$ 5	$ 5
Deferred	(332)	514	338
State
Current	283	42	50
Deferred	(191)	72	55
Foreign
Current	32	23	29
Deferred	(73)	12	(27)
Total income tax expense	557	668	450
Income tax expense in the consolidated statements of operations:
Attributable to income	557	668	450
Stockholders' equity:
Tax effect of the change in accumulated other comprehensive loss	$ 297	$ 222	$ 17

Income Taxes - Reconciliation (

Income Taxes - Reconciliation (Details)	12 Months Ended
Income Taxes - Reconciliation (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of the statutory federal income tax rate to effective income tax rate
Statutory federal income tax rate	21%	21%	21%
State income taxes, net of federal income tax benefit	(8.80%)	3.30%	(10.80%)
Goodwill impairment	(68.90%)	0%	(71.00%)
Change in liability for unrecognized tax position	(0.20%)	0.10%	(0.60%)
Legislative changes to Global Intangible Low-Taxes Income ("GILTI")	0%	0%	1.80%
Nondeductible executive stock compensation	(0.10%)	0.20%	(1.60%)
Change in valuation allowance	0.90%	0%	2.60%
Net foreign income taxes	3%	0.60%	(0.60%)
Research and development credits	1.10%	(0.50%)	1.60%
Divestitures of businesses	(4.00%)	0%	0%
Other, net	(0.20%)	0%	0.10%
Effective income tax rate	(56.20%)	24.70%	(57.50%)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Unfavorable impact of non-deductible goodwill impairments	$ 682	$ 555
Unfavorable impact related to incurring GILTI	128
Tax regulations passed in 2020 related to GILTI - unfavorable (favorable)		(14)
Expense (benefit) related to release of valuation allowances		$ 20
Net deferred tax liability	3,030		$ 3,889
Deferred income tax liabilities, net	3,163		4,049
Deferred income tax assets, net	133		160
Income taxes payable	943		3
Valuation allowance	550		1,566
Valuation allowance, DTA, decrease, amount	1,000
Unrecognized tax benefits that would impact effective tax rate	847		273
Interest on income taxes accrued	26		$ 24
Decrease in unrecorded benefit within the next 12 months	1
Federal
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	1,014
State
Operating Loss Carryforwards [Line Items]
Operating loss carryforward	$ 13,000

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Aug. 01, 2022	Dec. 31, 2021
Deferred tax assets
Post-retirement and pension benefit costs	$ 725		$ 978
Net operating loss carryforwards	871		2,463
Other employee benefits	85		96
Other	519		554
Gross deferred tax assets	2,200		4,091
Less valuation allowance	(550)		(1,566)
Net deferred tax assets	1,650		2,525
Deferred tax liabilities
Property, plant and equipment, primarily due to depreciation differences	(3,046)		(3,941)
Goodwill and other intangible assets	(1,634)		(2,473)
Gross deferred tax liabilities	(4,680)		(6,414)
Net deferred tax liability	(3,030)		$ (3,889)
Disposal Group, Held-for-sale, Not Discontinued Operations \| EMEA Business
Deferred tax liabilities
Deferred tax assets	138
Deferred tax liabilities	38
Disposal Group, Held-for-sale, Not Discontinued Operations \| Latin American Business
Deferred tax liabilities
Deferred tax assets		$ 46
Deferred tax liabilities		$ 129
Disposal Group, Held-for-sale, Not Discontinued Operations \| ILEC Business
Deferred tax liabilities
Net deferred tax liability	$ 0

Income Taxes - Schedule of Net

Income Taxes - Schedule of Net Operating Loss (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards [Line Items]
Uncertain tax positions	$ (1,318)	$ (1,375)	$ (1,474)
Federal
Operating Loss Carryforwards [Line Items]
NOLs per return	3,204
Uncertain tax positions	(2,190)
Financial NOLs	1,014
Federal \| 2028
Operating Loss Carryforwards [Line Items]
NOLs per return	572
Federal \| 2029
Operating Loss Carryforwards [Line Items]
NOLs per return	645
Federal \| 2030
Operating Loss Carryforwards [Line Items]
NOLs per return	668
Federal \| 2031
Operating Loss Carryforwards [Line Items]
NOLs per return	733
Federal \| 2032
Operating Loss Carryforwards [Line Items]
NOLs per return	348
Federal \| 2033
Operating Loss Carryforwards [Line Items]
NOLs per return	$ 238

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits at beginning of year	$ 1,375	$ 1,474
Increase in tax positions of the current year netted against deferred tax assets	0	1
Increase in tax positions of prior periods netted against deferred tax assets	0	0
Decrease in tax positions of the current year netted against deferred tax assets	0	(101)
Decrease in tax positions of prior periods netted against deferred tax assets	(661)	(1)
Increase in tax positions taken in the current year	634	4
(Decrease) increase in tax positions taken in the prior year	(3)
(Decrease) increase in tax positions taken in the prior year		2
Decrease due to payments/settlements	0	(3)
Decrease from the lapse of statute of limitations	0	(1)
Decrease related to divestitures of businesses	(27)	0
Unrecognized tax benefits at end of year	$ 1,318	$ 1,375

Segment Information - Additiona

Segment Information - Additional Information (Details) - 12 months ended Dec. 31, 2022	segement	segment	sales_channel
Segment Reporting Information [Line Items]
Number of reportable segments	2	2
Number of operating segments \| segment		2
Business
Segment Reporting Information [Line Items]
Number of sales channel \| sales_channel			4

Segment Information - Segment R

Segment Information - Segment Results and Operating Revenue (Details ) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating revenues by products and services
Revenues	$ 17,478	$ 19,687	$ 20,712
Cost of services and products	7,868	8,488	8,934
Selling, general and administrative	3,078	2,895	3,464
Gain on sale of businesses	(773)	0	0
Loss on disposal groups held for sale	700	0	0
Less: stock-based compensation	(98)	(120)	(175)
Total expense	10,775	11,263	12,223
Total segment adjusted EBITDA	6,703	8,424	8,489
Operating Segments
Operating revenues by products and services
Revenues	17,478	19,687	20,712
Cost of services and products	3,383	3,641	3,862
Selling, general and administrative	1,663	1,717	1,843
Gain on sale of businesses	0
Loss on disposal groups held for sale	0
Less: stock-based compensation	0	0	0
Total expense	5,046	5,358	5,705
Total segment adjusted EBITDA	12,432	14,329	15,007
Operating Segments \| Business
Operating revenues by products and services
Revenues	13,039	14,119	14,808
Cost of services and products	3,260	3,488	3,661
Selling, general and administrative	1,101	1,178	1,262
Gain on sale of businesses	0
Loss on disposal groups held for sale	0
Less: stock-based compensation	0	0	0
Total expense	4,361	4,666	4,923
Total segment adjusted EBITDA	8,678	9,453	9,885
Operating Segments \| Mass Markets
Operating revenues by products and services
Revenues	4,439	5,568	5,904
Cost of services and products	123	153	201
Selling, general and administrative	562	539	581
Gain on sale of businesses	0
Loss on disposal groups held for sale	0
Less: stock-based compensation	0	0	0
Total expense	685	692	782
Total segment adjusted EBITDA	3,754	4,876	5,122
Operations and Other
Operating revenues by products and services
Revenues	0	0	0
Cost of services and products	4,485	4,847	5,072
Selling, general and administrative	1,415	1,178	1,621
Gain on sale of businesses	(773)
Loss on disposal groups held for sale	700
Less: stock-based compensation	(98)	(120)	(175)
Total expense	5,729	5,905	6,518
Total segment adjusted EBITDA	$ (5,729)	$ (5,905)	$ (6,518)

Segment Information - Reconcili

Segment Information - Reconciliation (Details) - USD ($)					12 Months Ended
Segment Information - Reconciliation (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021	Jan. 31, 2021	Oct. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization					$ (3,239,000,000)	$ (4,019,000,000)	$ (4,710,000,000)
Goodwill impairment	$ 0	$ 0	$ 0	$ (2,600,000,000)	(3,271,000,000)	0	(2,642,000,000)
Stock-based compensation					(98,000,000)	(120,000,000)	(175,000,000)
OPERATING INCOME					95,000,000	4,285,000,000	962,000,000
Total other expense, net					(1,086,000,000)	(1,584,000,000)	(1,744,000,000)
(Loss) income before income taxes					(991,000,000)	2,701,000,000	(782,000,000)
Income tax expense					557,000,000	668,000,000	450,000,000
NET (LOSS) INCOME					(1,548,000,000)	2,033,000,000	(1,232,000,000)
Operating Segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment adjusted EBITDA					12,432,000,000	14,329,000,000	15,007,000,000
Operations and Other
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Depreciation and amortization					(3,239,000,000)	(4,019,000,000)	(4,710,000,000)
Goodwill impairment					(3,271,000,000)	0	(2,642,000,000)
Operations and other expenses					(5,729,000,000)	(5,905,000,000)	(6,518,000,000)
Stock-based compensation					(98,000,000)	(120,000,000)	(175,000,000)
OPERATING INCOME					95,000,000	4,285,000,000	962,000,000
Total other expense, net					$ (1,086,000,000)	$ (1,584,000,000)	$ (1,744,000,000)

Commitments, Contingencies an_3

Commitments, Contingencies and Other Items - Additional Information (Details) $ in Thousands	1 Months Ended
	Jun. 30, 2021 USD ($)	Feb. 28, 2017 USD ($) lawsuit patent	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2005 subsidiary
Commitments and Contingencies
Estimate of possible loss			$ 88,000	$ 103,000
Number of patents allegedly infringed \| patent		1
Purchase obligations maturities
Total purchase commitments			1,400,000
2023			646,000
2024 through 2025			513,000
2026 through 2027			90,000
2028 and thereafter			153,000
Unfavorable regulatory action
Commitments and Contingencies
Estimate of possible loss			$ 300
Missouri Municipalities \| Judicial ruling
Commitments and Contingencies
Number of patents allegedly infringed \| lawsuit		1
Litigation settlement amount		$ 4,000
Peruvian Tax Litigation \| Pending litigation
Commitments and Contingencies
Number of subsidiaries issues with tax assessment \| subsidiary					1,000,000
Columbia and Joplin Municipalities \| Judicial ruling
Commitments and Contingencies
Litigation settlement amount	$ 55,000

Commitments, Contingencies an_4

Commitments, Contingencies and Other Items - Right of Way Agreements (Details) - Future Rental Commitments and ROW Agreements $ in Millions	Dec. 31, 2022 USD ($)
Future rental commitments
2023	$ 183
2024	76
2025	66
2026	62
2027	60
2028 and thereafter	667
Total future minimum payments	$ 1,114

Other Financial Information - O

Other Financial Information - Other Current Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses and Other Current Assets [Abstract]
Prepaid expenses	$ 319	$ 295
Income tax receivable	0	22
Materials, supplies and inventory	236	96
Contract assets	20	45
Note receivable	0	56
Receivable for sale of land	0	56
Other	5	11
Total other current assets	803	829
Disposal Group, Held-for-sale, Not Discontinued Operations \| EMEA Business
Prepaid Expenses and Other Current Assets [Abstract]
Other current assets reclassified as held for sale	59
Disposal Group, Held-for-sale, Not Discontinued Operations \| Latin American Business and ILEC Business
Prepaid Expenses and Other Current Assets [Abstract]
Other current assets reclassified as held for sale		126
Acquisition Costs
Prepaid Expenses and Other Current Assets [Abstract]
Contract costs	123	142
Fulfillment Costs
Prepaid Expenses and Other Current Assets [Abstract]
Contract costs	$ 100	$ 106

Other Financial Information - A

Other Financial Information - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Capital expenditures included in accounts payable	$ 265	$ 248

Repurchases of Lumen Common S_2

Repurchases of Lumen Common Stock (Details) - USD ($) $ / shares in Units, shares in Millions			12 Months Ended
	Nov. 02, 2022	Aug. 03, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Repurchase program, period	2 years	24 months
Repurchase program, authorized amount	$ 1,500,000,000	$ 1,000,000,000
Number of shares repurchased			33	80.9
Repurchases of common stock			$ 200,000,000	$ 1,000,000,000
Average purchase price (in dollars per share)			$ 6.07	$ 12.36
COMMON STOCK
Equity [Abstract]
Repurchases of common stock			$ 33,000,000	$ 81,000,000	$ 0
Equity, Class of Treasury Stock [Line Items]
Repurchased common stock that were retired			33,000,000	81,000,000
ADDITIONAL PAID-IN CAPITAL
Equity [Abstract]
Repurchases of common stock			167,000,000	919,000,000	$ 0
Equity, Class of Treasury Stock [Line Items]
Repurchased common stock that were retired			$ 167,000,000	$ 919,000,000

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss - AOCI Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	$ 11,840	$ 11,162
Other comprehensive income (loss) before reclassifications	437	155
Amounts reclassified from accumulated other comprehensive loss	622	500
Net Change in AOCL	1,059	655	$ (133)
Balance at end of period	10,437	11,840	11,162
Defined Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,741)	(2,469)
Other comprehensive income (loss) before reclassifications	571	291
Amounts reclassified from accumulated other comprehensive loss	493	437
Net Change in AOCL	1,064	728
Balance at end of period	(677)	(1,741)	(2,469)
Defined Benefit Plans \| Pension Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(1,577)	(2,197)
Other comprehensive income (loss) before reclassifications	98	197
Amounts reclassified from accumulated other comprehensive loss	494	423
Net Change in AOCL	592	620
Balance at end of period	(985)	(1,577)	(2,197)
Defined Benefit Plans \| Post-Retirement Benefit Plans
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(164)	(272)
Other comprehensive income (loss) before reclassifications	473	94
Amounts reclassified from accumulated other comprehensive loss	(1)	14
Net Change in AOCL	472	108
Balance at end of period	308	(164)	(272)
Foreign Currency Translation Adjustment and Other
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(400)	(265)
Other comprehensive income (loss) before reclassifications	(134)	(135)
Amounts reclassified from accumulated other comprehensive loss	112	0
Net Change in AOCL	(22)	(135)
Balance at end of period	(422)	(400)	(265)
Interest Rate Swap
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(17)	(79)
Other comprehensive income (loss) before reclassifications	0	(1)
Amounts reclassified from accumulated other comprehensive loss	17	63
Net Change in AOCL	17	62
Balance at end of period	0	(17)	(79)
Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Balance at beginning of period	(2,158)	(2,813)	(2,680)
Net Change in AOCL	1,059	655	(133)
Balance at end of period	$ (1,099)	$ (2,158)	$ (2,813)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss - Reclassifications (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense	$ 1,332	$ 1,522	$ 1,668
Other income (expense), net	(246)	62	76
Gain on sale of businesses	773	0	0
Total before tax	991	(2,701)	782
Attributable to income	557	668	450
Net of tax	1,548	(2,033)	$ 1,232
Decrease (Increase) in Net Income/Loss \| Interest rate swap
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest expense	22	83
Attributable to income	(5)	(20)
Net of tax	17	63
Decrease (Increase) in Net Income/Loss \| Defined benefit plans
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Gain on sale of businesses	(539)
Total before tax	658	579
Attributable to income	(165)	(142)
Net of tax	493	437
Decrease (Increase) in Net Income/Loss \| Net actuarial loss
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income (expense), net	121	190
Decrease (Increase) in Net Income/Loss \| Settlement charge
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income (expense), net		383
Decrease (Increase) in Net Income/Loss \| Prior service cost
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Other income (expense), net	(2)	$ 6
Decrease (Increase) in Net Income/Loss \| Foreign currency adjustment
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Gain on sale of businesses	(112)
Attributable to income	0
Net of tax	$ 112

Labor Union Contracts (Details)

Labor Union Contracts (Details) - Unionized employees concentration risk	12 Months Ended
	Dec. 31, 2022
Total number of employees
Labor Union Contracts
Concentration risk (percent)	20%
Workforce subject to collective bargaining arrangements that expired
Labor Union Contracts
Concentration risk (percent)	0%
Workforce subject to collective bargaining arrangements expiring within one year
Labor Union Contracts
Concentration risk (percent)	9%

Dividends (Details)

Dividends (Details) - USD ($) $ / shares in Units, $ in Millions								12 Months Ended
	Aug. 18, 2022	May 19, 2022	Feb. 24, 2022	Nov. 18, 2021	Aug. 19, 2021	May 20, 2021	Feb. 25, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividends, Common Stock [Abstract]
Dividend per share (in dollars per share)	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.75	$ 1	$ 1
Total amount declared	$ 253	$ 253	$ 253	$ 251	$ 264	$ 272	$ 276

Uncategorized Items - lumn-2022

Label	Element	Value
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Retained Earnings [Member]
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]