Frontier Communications Parent (FYBR) 10-Q5 Aug 212021 Q2 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2021	Jul. 30, 2021
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Fiscal Period Focus	Q2
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	001-11001
Entity Registrant Name	FRONTIER COMMUNICATIONS PARENT, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	86-2359749
Entity Address, Address Line One	401 Merritt 7
Entity Address, City or Town	Norwalk
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06851
City Area Code	203
Local Phone Number	614-5600
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	FYBR
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		244,401,000
Amendment Flag	false
Entity Central Index Key	0000020520
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Successor [Member]
Current assets:
Cash and cash equivalents	$ 993
Accounts receivable, less allowances of $18 and $130, respectively	504
Prepaid expenses	111
Income taxes and other current assets	17
Total current assets	1,625
Property, plant and equipment, net	8,686
Other intangibles, net	4,389
Other assets	402
Total assets	15,102
Current liabilities:
Long-term debt due within one year	15
Accounts payable	561
Advanced billings	205
Accrued other taxes	195
Accrued interest	63
Pension and other postretirement benefits	48
Other current liabilities	304
Total current liabilities	1,391
Deferred income taxes	342
Pension and other postretirement benefits	1,684
Other liabilities	430
Long-term debt	7,007
Total liabilities not subject to compromise	10,854
Total liabilities	10,854
Equity (Deficit):
Common stock	2
Additional paid-in capital	4,106
Retained earnings (deficit)	99
Accumulated other comprehensive income (loss), net of tax	41
Total equity (deficit)	4,248
Total liabilities and equity (deficit)	$ 15,102
Predecessor [Member]
Current assets:
Cash and cash equivalents		$ 1,829
Accounts receivable, less allowances of $18 and $130, respectively		553
Contract acquisition costs		97
Prepaid expenses		90
Income taxes and other current assets		85
Total current assets		2,654
Property, plant and equipment, net		12,931
Other intangibles, net		677
Other assets		533
Total assets		16,795
Current liabilities:
Long-term debt due within one year		5,781
Accounts payable		540
Advanced billings		202
Accrued other taxes		204
Accrued interest		47
Pension and other postretirement benefits		48
Other current liabilities		318
Total current liabilities		7,140
Deferred income taxes		343
Pension and other postretirement benefits		2,195
Other liabilities		452
Total liabilities not subject to compromise		10,130
Liabilities subject to compromise		11,565
Total liabilities		21,695
Equity (Deficit):
Common stock		27
Additional paid-in capital		4,817
Retained earnings (deficit)		(8,975)
Accumulated other comprehensive income (loss), net of tax		(755)
Treasury common stock		(14)
Total equity (deficit)		(4,900)
Total liabilities and equity (deficit)		$ 16,795

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Successor [Member]
Allowances for accounts receivable, current	$ 18
Common stock, par value (in dollars per share)	$ 0.01
Common stock, shares authorized (in shares)	1,750,000
Common stock, shares issued (in shares)	244,401
Common stock, shares outstanding (in shares)	244,401
Predecessor [Member]
Allowances for accounts receivable, current		$ 130
Common stock, par value (in dollars per share)		$ 0.25
Common stock, shares authorized (in shares)		175,000
Common stock, shares issued (in shares)		106,025
Common stock, shares outstanding (in shares)		104,793

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Revenue		$ 1,061
Operating expenses:
Network access expenses		127
Network related expenses		269
Selling, general and administrative expenses		269
Depreciation and amortization		179
Restructuring costs and other charges		11
Total operating expenses		855
Operating income		206
Investment and other income (loss), net		(2)
Interest expense (See note 3)		(62)
Income (Loss) before income taxes		142
Income tax (benefit) expense		43
Net income (loss)		$ 99
Basic net earnings (loss) per share attributable to Frontier common shareholders		$ 0.41
Diluted net earnings (loss) per share attributable to Frontier common shareholders		$ 0.41
Total weighted average shares outstanding - basic		244,401
Total weighted average shares outstanding - diluted		244,401
Predecessor [Member]
Revenue	$ 555		$ 1,801	$ 2,231	$ 3,734
Operating expenses:
Network access expenses	66		255	264	541
Network related expenses	144		430	566	874
Selling, general and administrative expenses	129		407	537	851
Depreciation and amortization	119		397	506	812
Loss on disposal of Northwest Operations			136		160
Restructuring costs and other charges	5		36	7	84
Total operating expenses	463		1,661	1,880	3,322
Operating income	92		140	351	412
Investment and other income (loss), net	(1)		(20)	1	(15)
Pension settlement costs			(56)		(159)
Reorganization items, net	4,196		(142)	4,171	(142)
Interest expense (See note 3)	(29)		(160)	(118)	(543)
Income (Loss) before income taxes	4,258		(238)	4,405	(447)
Income tax (benefit) expense	(223)		(57)	(136)	(80)
Net income (loss)	$ 4,481		$ (181)	$ 4,541	$ (367)
Basic net earnings (loss) per share attributable to Frontier common shareholders	$ 42.81		$ (1.73)	$ 43.42	$ (3.51)
Diluted net earnings (loss) per share attributable to Frontier common shareholders	$ 42.68		$ (1.73)	$ 43.28	$ (3.51)
Total weighted average shares outstanding - basic	104,662		104,525	104,584	104,437
Total weighted average shares outstanding - diluted	105,002		104,525	104,924	104,437

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Net income (loss)		$ 99
Other comprehensive income (loss), net of tax		41
Comprehensive income (loss)		$ 140
Predecessor [Member]
Net income (loss)	$ 4,481		$ (181)	$ 4,541	$ (367)
Other comprehensive income (loss), net of tax	348		(423)	359	(337)
Comprehensive income (loss)	$ 4,829		$ (604)	$ 4,900	$ (704)

Consolidated Statements Of Equi

Consolidated Statements Of Equity (Deficit) - USD ($) $ in Millions	Successor [Member]Common Stock [Member]	Successor [Member]Additional Paid-In Capital [Member]	Successor [Member]Retained Earnings (Deficit) [Member]	Successor [Member]Accumulated Other Comprehensive Income (Loss) [Member]	Successor [Member]Treasury Common Stock [Member]	Successor [Member]	Predecessor [Member]Common Stock [Member]	Predecessor [Member]Additional Paid-In Capital [Member]	Predecessor [Member]Retained Earnings (Deficit) [Member]	Predecessor [Member]Accumulated Other Comprehensive Income (Loss) [Member]	Predecessor [Member]Treasury Common Stock [Member]	Predecessor [Member]
Balance at beginning at Dec. 31, 2019							$ 27	$ 4,815	$ (8,573)	$ (650)	$ (13)	$ (4,394)
Balance (in shares) at Dec. 31, 2019							106,025,000				(894,000)
Stock plans								1				1
Stock plans (in shares)											(143,000)
Net income (loss)									(186)			(186)
Other comprehensive income (loss), net of tax										86		86
Balance at ending at Mar. 31, 2020							$ 27	4,816	(8,759)	(564)	$ (13)	(4,493)
Balance (in shares) at Mar. 31, 2020							106,025,000				(1,037,000)
Balance at beginning at Dec. 31, 2019							$ 27	4,815	(8,573)	(650)	$ (13)	(4,394)
Balance (in shares) at Dec. 31, 2019							106,025,000				(894,000)
Net income (loss)												(367)
Other comprehensive income (loss), net of tax												(337)
Balance at ending at Jun. 30, 2020							$ 27	4,816	(8,940)	(987)	$ (13)	(5,097)
Balance (in shares) at Jun. 30, 2020							106,025,000				(1,114,000)
Balance at beginning at Mar. 31, 2020							$ 27	4,816	(8,759)	(564)	$ (13)	(4,493)
Balance (in shares) at Mar. 31, 2020							106,025,000				(1,037,000)
Stock plans
Stock plans (in shares)											(77,000)
Net income (loss)									(181)			(181)
Other comprehensive income (loss), net of tax										(423)		(423)
Balance at ending at Jun. 30, 2020							$ 27	4,816	(8,940)	(987)	$ (13)	(5,097)
Balance (in shares) at Jun. 30, 2020							106,025,000				(1,114,000)
Balance at beginning at Dec. 31, 2020							$ 27	4,817	(8,975)	(755)	$ (14)	(4,900)
Balance (in shares) at Dec. 31, 2020							106,025,000				(1,232,000)
Stock plans											$ (1)	(1)
Stock plans (in shares)											(122,000)
Net income (loss)									60			60
Other comprehensive income (loss), net of tax										11		11
Balance at ending at Mar. 31, 2021							$ 27	4,817	(8,915)	(744)	$ (15)	(4,830)
Balance (in shares) at Mar. 31, 2021							106,025,000				(1,354,000)
Balance at beginning at Dec. 31, 2020							$ 27	4,817	(8,975)	(755)	$ (14)	(4,900)
Balance (in shares) at Dec. 31, 2020							106,025,000				(1,232,000)
Net income (loss)												4,541
Other comprehensive income (loss), net of tax												359
Balance at ending at Apr. 30, 2021	$ 2	$ 4,106				$ 4,108	$ 2	4,106				4,108
Balance (in shares) at Apr. 30, 2021	244,401,000						244,401,000
Balance at beginning at Mar. 31, 2021							$ 27	4,817	(8,915)	(744)	$ (15)	(4,830)
Balance (in shares) at Mar. 31, 2021							106,025,000				(1,354,000)
Stock plans								1				1
Net income (loss)									4,481			4,481
Other comprehensive income (loss), net of tax										348		348
Cancellation of Predecessor equity							$ (27)	(4,818)	4,434	396	$ 15
Cancellation of Predecessor equity (in shares)							(106,025,000)				1,354,000
Issuance of Successor common stock							$ 2	4,106				4,108
Issuance of Successor common stock (in shares)							244,401,000
Balance at ending at Apr. 30, 2021	$ 2	4,106				4,108	$ 2	$ 4,106				$ 4,108
Balance (in shares) at Apr. 30, 2021	244,401,000						244,401,000
Stock plans
Net income (loss)			99			99
Other comprehensive income (loss), net of tax				41		$ 41
Issuance of Successor common stock (in shares)						244,401,000
Balance at ending at Jun. 30, 2021	$ 2	$ 4,106	$ 99	$ 41		$ 4,248
Balance (in shares) at Jun. 30, 2021	244,401,000

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	2 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2021	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Cash flows provided from (used by) operating activities:
Net income (loss)	$ 99
Adjustments to reconcile net income (loss) to net cash provided from (used by) operating activities:
Depreciation and amortization	179
Other adjustments	(5)
Deferred income taxes	37
Change in accounts receivable	12
Change in accounts payable and other liabilities	51
Change in prepaid expenses, income taxes and other assets	7
Net cash provided from (used by) operating activities	380
Cash flows provided from (used by) investing activities:
Capital expenditures	(269)
Net cash provided from (used by) investing activities	(269)
Cash flows provided from (used by) financing activities:
Long-term debt principal payments	(4)
Finance lease obligation payments	(4)
Other	1
Net cash provided from (used by) financing activities	(7)
Increase (Decrease) in cash, cash equivalents and restricted cash	104
Cash, cash equivalents and restricted cash at the beginning of the period	940
Cash, cash equivalents and restricted cash at the end of the period	1,044	$ 940
Cash paid during the period for:
Interest	84
Income tax payments, net	24
Predecessor [Member]
Cash flows provided from (used by) operating activities:
Net income (loss)		4,541	$ (367)
Adjustments to reconcile net income (loss) to net cash provided from (used by) operating activities:
Depreciation and amortization		506	812
Pension settlement costs			159
Stock-based compensation expense		(1)	2
Amortization of deferred financing costs			11
Non-cash reorganization items, net		(5,467)	85
Other adjustments		1	2
Deferred income taxes		(148)	(92)
Loss on disposal of Northwest Operations			160
Change in accounts receivable		36	23
Change in accounts payable and other liabilities		(168)	278
Change in prepaid expenses, income taxes and other assets		46	(123)
Net cash provided from (used by) operating activities		(654)	950
Cash flows provided from (used by) investing activities:
Capital expenditures		(500)	(511)
Proceeds from sale of Northwest Operations			1,131
Proceeds on sale of assets		9	5
Other		1	3
Net cash provided from (used by) investing activities		(490)	628
Cash flows provided from (used by) financing activities:
Long-term debt principal payments		(1)	(5)
Proceeds from long-term debt borrowings		225
Financing costs paid		(4)	(19)
Finance lease obligation payments		(7)	(13)
Other		(16)
Net cash provided from (used by) financing activities		197	(37)
Increase (Decrease) in cash, cash equivalents and restricted cash		(947)	1,541
Cash, cash equivalents and restricted cash at the beginning of the period	$ 940	1,887	809
Cash, cash equivalents and restricted cash at the end of the period		940	2,350
Cash paid during the period for:
Interest		84	427
Income tax payments, net		9	1
Reorganization items, net		$ 1,397	$ 34

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	6 Months Ended
Summary Of Significant Accounting Policies	Jun. 30, 2021
Summary Of Significant Accounting Policies [Abstract]
Summary of Significant Accounting Policies	(1) Summary of Significant Accounting Policies : a) Basis of Presentation and Use of Estimates : Frontier Communications Parent, Inc. and its subsidiaries are referred to as “we,” “us,” “our,” “Frontier,” or the “Company” in this report. Our interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2020. All significant intercompany balances and transactions have been eliminated in consolidation. These interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary, in the opinion of Frontier’s management, to present fairly the results for the interim periods shown. Revenues, net income (loss) and cash flows for any interim periods are not necessarily indicative of results that may be expected for the full year. We operate in one reportable segment. Frontier provides both regulated and unregulated voice, data and video services to consumer, business, and wholesale customers and is typically the incumbent voice services provider in its service areas. For our interim financial statements as of and for the period ended June 30, 2021, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-Q with the Securities and Exchange Commission (SEC). The preparation of our interim financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the application of fresh start accounting, allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others. For information about our use of estimates as a result of fresh start accounting, See Note 4. Chapter 11 Bankruptcy Emergence On April 14, 2020 (the “Petition Date”), Frontier Communications Corporation, a Delaware corporation (“Old Frontier”), and its subsidiaries (collectively with Old Frontier, the “Debtors”), commenced cases under chapter 11 (the “Chapter 11 Cases”) of title 11 of the United States Code (the “Bankruptcy Code”) in the U.S. Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). On August 27, 2020, the Bankruptcy Court confirmed the Fifth Amended Joint Plan of Reorganization of Frontier Communications Corporation and its Debtor Affiliates Pursuant to Chapter 11 of the Bankruptcy Code (the “Plan” or the “Plan of Reorganization”), which was filed with the Bankruptcy Court on August 21, 2020, and on April 30, 2021 (the “Effective Date”), the Debtors satisfied the conditions precedent to consummation of the Plan as set forth in the Plan, and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. See Note 3 for additional information related to our emergence from Chapter 11 Cases. Fresh Start Accounting Upon emergence from bankruptcy, we adopted fresh start accounting in accordance with Accounting Standards Codification (ASC) Topic 852 – Reorganizations (ASC 852) and became a new entity for financial reporting purposes. As a result, the consolidated financial statements after the Effective Date are not comparable with the consolidated financial statements on or before that date as indicated by the “black line” division in the financial statements and footnote tables, which emphasizes the lack of comparability between amounts presented. References to “Successor” relate to our financial position and results of operations after the Effective Date. References to “Predecessor” refer to the financial position and results of operations of Old Frontier and its subsidiaries on or before the Effective Date. See Note 4 for additional information related to Fresh Start Accounting. During the Predecessor period, ASC 852 was applied in preparing the consolidated financial statements. ASC 852 requires the financial statements, for periods subsequent to the commencement of the Chapter 11 Cases, to distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. ASC 852 requires certain additional reporting for financial statements prepared between the bankruptcy filing date and the date of emergence from bankruptcy, including: (i) Reclassification of pre-petition liabilities that are unsecured, under-secured or where it cannot be determined that the liabilities are fully secured, to a separate line item on the consolidated balance sheet called, "Liabilities subject to compromise"; and (ii) Segregation of “Reorganization items, net” as a separate line on the consolidated statements of comprehensive loss, included within income from continuing operations. Upon application of fresh start accounting, we allocated the reorganization value to our individual assets and liabilities (except for deferred income taxes) based on their estimated fair values in conformity with ASC Topic 805, Business Combinations. The amount of deferred taxes was determined in accordance with ASC Topic 740, Income Taxes. The Effective Date fair values of our assets and liabilities differed materially from their recorded values as reflected on the historical balance sheets, see Note 4. b) Changes in Accounting Policies: The accounting policy differences between Predecessor and Successor include: Universal Service Fund and other Surcharges - Frontier collects various taxes, Universal Service Fund (USF) surcharges (primarily federal USF), and certain other taxes, from its customers and subsequently remits them to governmental authorities. The Predecessor recorded USF and other taxes on a gross basis on the consolidated statement of operations, included within “Revenue” and “Network access expense”. After emergence, the Successor records these USF and other taxes on a net basis. Provision for Bad Debt – The Predecessor reported the provision for bad debt as a reduction of revenue. After emergence, the Successor reports bad debt expense as an operating expense included in “Selling, general, and administrative expenses”. Contract Acquisition Costs - During the Predecessor period, certain commissions to obtain new customers were deferred and amortized over four years, which represented the estimated customer contract period. As a result of fresh start accounting, that assumption was reevaluated and the period of benefit for our retail customers was determined to be less than one year. As such, these costs are now expensed as incurred. Actuarial Losses on Defined Benefit Plans - Historically, actuarial gains (losses) were recognized as they occurred and included in “Accumulated other comprehensive income (loss)”, and were subject to amortization over the estimated average remaining service period of participants. As part of fresh start accounting, Frontier has made an accounting policy election to recognize these gains and losses immediately in the period they occur as Investment and other income (loss) on the consolidated statement of operations. Government grants revenue - Certain governmental grants that were historically presented on a net basis as part of capital expenditures, are now presented on a gross basis and included in ”Revenue” on the consolidated statement of operations. Administrative Expenses – Historically, the Predecessor capitalized certain administrative expenses, that following emergence, are expensed during the period incurred and included in “Selling, general, and administrative expense” on the consolidated statement of operations . c) Going Concern: In accordance with the requirements of Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements Going Concern (ASU 2014-15)”, and ASC 205, “Presentation of Financial Statements”, the Company has the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations. In its evaluation for this report, management considered the Company’s current financial condition and liquidity sources, including current funds available, forecasted future cash flows and the Company’s conditional and unconditional obligations due within one year following the date of issuance of this Quarterly Report on Form 10-Q. During the pendency of the Chapter 11 Cases, the Predecessor’s ability to continue as a going concern was contingent upon a variety of factors, including the Bankruptcy Court’s approval of the Plan and the Predecessor’s ability to successfully implement the Plan. As a result of the effectiveness of the Plan, the Company believes it has the ability to meet its obligations for at least one year from the date of issuance of this Form 10-Q. Accordingly, the accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course business. d) Impact of COVID-19: On March 11, 2020, the World Health Organization declared the corona virus outbreak a global pandemic (COVID-19) and recommended containment and other mitigation measures worldwide to lessen the transmission of COVID-19. In an effort to reduce the economic impacts of COVID-19, the United States federal government has responded with multiple stimulus bills. In addition, some of the states we operate in have issued executive orders as a result of COVID-19 that further impact our business. State and federal governments may continue to ask companies to aid in pandemic response. While certain customers have taken advantage of our COVID-19 related relief programs, as of June 30, 2021, very few had past due balances beyond the point of normal disconnection. Frontier’s response to COVID-19 has included comprehensive operational safety precautions for our employees and customers. To date, we have not experienced significant disruptions in our workforce due to COVID-19 related absences or legislative or regulatory changes. In addition, through June 30, 2021, we had not experienced any material disruptions in our supply chain; however, some of our business partners, particularly those vendors operating outside of the United States, have been more greatly impacted which has affected our service levels and distribution of work. While overall the operational and financial impacts to Frontier of the COVID-19 pandemic as of June 30, 2021 were not significant, we continue to closely monitor the evolution of the pandemic, including new COVID-19 variants, as well as the ongoing impact to our employees, our customers, our business and our results of operations. Though we have experienced a slowdown in service activations, this negative impact is offset by lower churn within our consumer and small and medium business customers. We also continue to closely track our customers’ payment activity as well as external factors, including the expiration of federal wage subsidies for individuals and small businesses which could materially impact payment trends. With more people working from home, we have experienced higher demands on our network and higher sales activity for our consumer broadband service offering. This sustained increase in network demand could lead to reduced network availability and potential outages, which may impair our ability to meet customer service level commitments, lead to higher costs, higher customer churn and potential increased regulatory actions. These potential changes, among others, could have a material financial impact to Frontier . We recommend that you review “Item 1A. Risk Factors” in this Form 10-Q for a further discussion on COVID-19 and the risks the Company currently faces. e) Revenue Recognition : Revenue for data & Internet services, voice services, video services and switched and non-switched access services is recognized as services are provided to customers. Services that are billed in advance include monthly recurring network access services (including data services), special access services, and monthly recurring voice, video, and related charges. Revenue is recognized by measuring progress toward the complete satisfaction of the Company’s performance obligations. The unearned portion of these fees is deferred as a component of “Advanced billings” on our consolidated balance sheet and recognized as revenue over the period that the services are provided. Services that are billed in arrears include non-recurring network access services (including data services), switched access services, and non-recurring voice and video services. The earned but unbilled portion of these fees is recognized as revenue in our consolidated statements of operations and accrued in “Accounts receivable” on our consolidated balance sheet in the period that services are provided. Excise taxes are recognized as a liability when billed. Satisfaction of Performance Obligations Frontier satisfies its obligations to customers by transferring goods and services in exchange for consideration received from the customer. The timing of Frontier’s satisfaction of the performance obligation may differ from the timing of the customer’s payment. Bundled Service and Allocation of Discounts When customers purchase more than one service, revenue for each is determined by allocating the total transaction price based upon the relative stand-alone selling price of each service. We frequently offer service discounts as an incentive to customers, which reduce the total transaction price. Any incentives which are considered cash equivalents (e.g. gift cards) that are granted will similarly result in a reduction of the total transaction price. Cash equivalent incentives are accounted for on a portfolio basis and are recognized in the month they are awarded to customers. Customer Incentives In the process of acquiring and/or retaining customers, we may issue a variety of incentives aside from service discounts or cash equivalent incentives. Those incentives that have stand-alone value (e.g. gift cards not considered cash equivalents or free goods/services) are considered separate performance obligations. While these incentives are free to the customer, a portion of the consideration received from the customer is ascribed to them based upon their relative stand-alone selling price. These types of incentives are accounted for on a portfolio basis with both revenue and expense recognized in the month they are awarded to the customer. The earned revenue associated with these incentives is reflected in “Other” revenue while the associated costs are reflected in “Network access expenses”. Upfront Fees All non-refundable upfront fees assessed to our customers provide them with a material right to renew; therefore, they are deferred by creating a contract liability and amortized into “Other revenue” over the average customer life using a portfolio approach. Customer Acquisition Costs Sales commission expenses are recognized as incurred. According to ASC 606, incremental costs in obtaining a contract with a customer are deferred and recorded as a contract asset if the period of benefit is expected to be greater than one year. For our retail customers, this period of benefit has been determined to be less than one year. As such, the Company applies the practical expedient that allows such costs to be expensed as incurred. Taxes, Surcharges and Subsidies Frontier collects various taxes, Universal Service Fund (USF) surcharges (primarily federal USF), and certain other surcharges, from its customers and subsequently remits these taxes to governmental authorities. USF and other surcharges amounted to $ 21 million and $ 83 million for the one and four months ended April 30, 2021, and $ 50 million and $ 107 million for the three and six months ended June 30, 2020. In June 2015, Frontier accepted the FCC offer of support to price cap carriers under the Connect America Fund (CAF) Phase II program, which is intended to provide long-term support for broadband in high cost unserved or underserved areas. We recognize FCC’s CAF Phase II subsidies into revenue on a straight-line basis over the seven-year funding term. f) Cash Equivalents : We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash of $ 50 million and $ 58 million is included in “Other assets” on our consolidated balance sheet as of June 30, 2021 and December 31, 2020. g) Definite and Indefinite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. Frontier historically amortized its acquired customer lists and certain other finite-lived intangible assets over their estimated useful lives on an accelerated basis. Upon emergence from bankruptcy, customer relationship intangibles were established for business and wholesale customers. These intangibles are amortized on a straight-line basis over their assigned useful life of between 11 and 16 years. Additionally, trademark and tradename assets established upon emergence are amortized on a straight-line basis over 5 years. We review such intangible assets to assess whether any potential impairment exists and whether factors exist that would necessitate a change in useful life and a different amortization period. h) Lease Accounting: We determine if an arrangement contains a lease at inception. Right-of-use (ROU) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating and Finance lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating and finance lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms used in accounting for leases may reflect options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term. ROU assets for operating leases are recorded to “Other Assets”, and the related liabilities recorded to “Other current liabilities”, and “Other liabilities” on our consolidated balance sheets. Assets subject to finance leases are included in “Property, Plant & Equipment”, with corresponding liabilities recorded to “Other current liabilities”, and “Other liabilities” on our consolidated balance sheets. Upon emergence from bankruptcy, lease asset and liability balances were adjusted to fair value.

Recent Accounting Literature

Recent Accounting Literature	6 Months Ended
Recent Accounting Literature	Jun. 30, 2021
Recent Accounting Literature [Abstract]
Recent Accounting Literature	(2) Recent Accounting Literature : Recently Adopted Accounting Pronouncements Financial Instrument Credit Losses In June 2016, The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-13, “Financial Instruments – Credit Losses” (CECL or ASU 2016-13). This standard, along with its amendments, update the current financial statement impairment model requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments, including trade receivables. For the Company, ASU 2016-13 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. Upon emergence from the Chapter 11 Cases, effective as of April 30, 2021, Frontier adopted the standard as part of its fresh start accounting policy changes. The adoption of CECL did not result in a material impact to our financial position or results of operations. Recent Accounting Pronouncements Not Yet Adopted Reference Rate Reform 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". This standard provides optional expedients, and allows for certain exceptions to existing GAAP, for contract modifications triggered by the expected market transition of certain benchmark interest rates to alternative reference rates. The standard applies to contracts and other arrangements that reference the London Interbank Offering Rate (LIBOR) or any other rates ending after December 31, 2022. Frontier is evaluating the impact of the adoption of this standard, including optional expedients, on our consolidated financial statements.

Emergence From The Chapter 11 C

Emergence From The Chapter 11 Cases	6 Months Ended
Emergence From The Chapter 11 Cases	Jun. 30, 2021
Emergence From The Chapter 11 Cases [Abstract]
Emergence From The Chapter 11 Cases	( 3) Emergence from the Chapter 11 Cases : On April 14, 2020, the Debtors commenced the Chapter 11 Cases in Bankruptcy Court. The Chapter 11 Cases were jointly administered under the caption In re Frontier Communications Corporation., et al., Case No. 20-22476 (RDD). On May 15, 2020, the Debtors filed a proposed Joint Plan of Reorganization and related Disclosure Statement, each of which were amended on June 26, 2020, June 29, 2020 and June 30, 2020. On May 15, 2020, the Debtors also filed a proposed order approving the Disclosure Statement and various plan solicitation materials, including the solicitation and voting procedures, which were revised on June 29, 2020 (including modifications to some of the exhibits). On June 30, 2020, the Bankruptcy Court entered the modified order approving the adequacy of the Disclosure Statement and the solicitation and notice procedures and the forms of voting ballots and notices in connection therewith. The order established June 29, 2020 as the voting record date, July 2, 2020 as the solicitation launch date and July 31, 2020 as the voting deadline. On August 21, 2020 , the Debtors filed the Plan with the Bankruptcy Court. On August 27, 2020 , the Bankruptcy Court entered the Order Confirming the Plan (the “Confirmation Order”). On the Effective Date, the Debtors satisfied all conditions precedent required for consummation of the Plan as set forth in the Plan, the Plan became effective in accordance with its terms and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. On the Effective Date, pursuant to the terms of the Plan, all of the obligations under Old Frontier’s unsecured senior note indentures were cancelled, and in connection with emergence, Frontier issued 244,401,000 shares of common stock that were transferred to holders of the allowed senior notes claims (as defined by the Plan) and t he Restructuring Support Agreement was automatically terminated. Reorganization items incurred as a result of the Chapter 11 Cases presented separately in the accompanying consolidated statements of operations were as follows: Predecessor For the one month For the three months ended April 30, ended June 30, ($ in millions) 2021 2020 Gain on settlement of liabilities subject to compromise $ 5,274 $ - Fresh start valuation adjustments ( 1,038 ) - Write-off of debt issuance costs and original issue net discount on debt subject to compromise - ( 85 ) Debtor-in-possession financing costs ( 15 ) ( 19 ) Professional fees and other bankruptcy related costs ( 25 ) ( 38 ) Reorganization items, net $ 4,196 $ ( 142 ) Predecessor For the four months For the six months ended April 30, ended June 30, ($ in millions) 2021 2020 Gain on settlement of liabilities subject to compromise $ 5,274 $ - Fresh start valuation adjustments ( 1,038 ) - Write-off of debt issuance costs and original issue net discount on debt subject to compromise - ( 85 ) Debtor-in-possession financing costs ( 15 ) ( 19 ) Professional fees and other bankruptcy related costs ( 50 ) ( 38 ) Reorganization items, net $ 4,171 $ ( 142 ) The Company has incurred significant costs associated with the reorganization, primarily legal and professional fees. Subsequent to the Petition Date, these costs were expensed as incurred and significantly affected our consolidated results of operations. From the Petition Date to the Effective date, these costs were included in Reorganization items, net on our consolidated statement of operations. For the periods prior to the Petition date and following the Effective Date, these costs were included in Restructuring costs and other charges on our consolidated statement of operations. Refer to Note 12.

Fresh Start Accounting

Fresh Start Accounting	6 Months Ended
Fresh Start Accounting	Jun. 30, 2021
Fresh Start Accounting [Abstract]
Fresh Start Accounting	(4) Fresh Start Accounting : In connection with our emergence from bankruptcy and in accordance with ASC Topic 852, we qualified for and adopted fresh start accounting on the Effective Date. We were required to adopt fresh start accounting because (i) the holders of existing voting shares of the Predecessor received less than 50% of the voting shares of the Successor, and (ii) the reorganization value of our assets immediately prior to confirmation of the Plan was less than the post-petition liabilities and allowed claims. The adoption of fresh start accounting resulted in a new reporting entity for financial reporting purposes with no beginning retained earnings or deficit. The cancellation of all outstanding shares of Old Frontier common stock on the Effective Date and issuance of new shares of common stock of the Successor caused a related change of control of the Company under ASC 852. Upon the application of fresh start accounting, Frontier allocated the reorganization value to its individual assets based on their estimated fair values. Each asset and liability existing as of the Effective Date, other than deferred taxes, have been stated at the fair value, and determined at appropriate risk-adjusted interest rates. Deferred taxes were determined in conformity with applicable accounting standards. Reorganization value represents the fair value of the Successor’s assets before considering liabilities. Our reorganization value is derived from an estimate of enterprise value. Enterprise value represents the estimated fair value of an entity’s long-term debt and shareholders’ equity. In support of the Plan, the enterprise value of the Successor was estimated to be approximately $ 12.5 billion. The valuation analysis was prepared using financial information and financial projections and applying standard valuation techniques, including a risked net asset value analysis. The Effective Date estimated fair values of certain of the Company's assets and liabilities differed materially from their recorded values as reflected on the historical balance sheets. As a result of the application of fresh start accounting and the effects of the implementation of the Plan, the Company’s consolidated financial statements after April 30, 2021 are not comparable to the Company’s consolidated financial statements as of or prior to that date. Reorganization Value As set forth in the Plan of Reorganization, the enterprise value of the Successor Company was estimated to be between $ 10.5 billion and $ 12.5 billion. Based on the estimates and assumptions discussed below, the Company estimated the enterprise value to be $ 12.5 billion as of the Effective Date. The Company based their enterprise value on projections which included higher capital expenditures to enhance the network and would result in higher revenue and Earnings before taxes, interest, depreciation, and amortization (“EBTIDA”). Management, with the assistance of its valuation advisors, estimated the enterprise value (“EV”) of the Successor Company, which was approved by the Bankruptcy Court, using various valuation methodologies, including a Discounted Cash Flow analysis (DCF), the Guideline Public Company Method (GPCM), and the Guideline Transaction Method (GTM). Under the DCF analysis, the enterprise value was estimated by discounting the projections’ unlevered free cash flow by the Weighted Average Cost of Capital (WACC), the Company’s estimated rate of return. A terminal value was estimated by applying a Gordon Growth Model to the normalized level of cash flows in the terminal period. The Gordon Growth Model was based on the WACC and the perpetual growth rate, and the terminal value was added back to the discounted cash flows. Under the GPCM, the Company’s enterprise value was estimated by performing an analysis of publicly traded companies that operate in a similar industry. A range of Enterprise Value / EBITDA (EV/EBITDA) multiples were selected based on the financial and operating attributes of Frontier relative to the comparable publicly traded companies. The selected range of multiples were applied to the Company’s forecasted EBITDA to estimate the enterprise value of the Company. The GTM approach is similar to the GPCM, in that it relies on EV/EBITDA multiples but rather than of publicly traded companies, the multiples are based on precedent transactions. A range of multiples was derived by analyzing the operating and financial attributes of the acquired companies and the implied EV/EBITDA multiples. This range of multiples were then applied to the forecasted EBITDA of the Company to arrive an enterprise value. The following table reconciles the enterprise value to the estimated fair value of the Successor common stock as of the Effective Date: ($ in millions and shares in thousands, except per share data) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Less: Fair value of debt and other liabilities ( 7,267 ) Less: Pension and other postretirement benefits ( 1,774 ) Less: Deferred tax liability ( 291 ) Fair value of Successor stockholders’ equity $ 4,108 Shares issued upon emergence 244,401 Per share value $ 17 The reconciliation of the Company’s enterprise value to reorganization value as of the Effective Date is as follows: ($ in millions) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Plus: Current liabilities (excluding debt, finance leases, and non-operating liabilities) 1,179 Plus: Long term liabilities (excluding debt, finance leases, deferred tax liability) 307 Reorganization value $ 14,926 The adjustments set forth in the following unaudited Consolidated Balance Sheet reflect the consummation of the transactions contemplated by the Plan (reflected in the column “Reorganization Adjustments”) as well as fair value adjustments as a result of the adoption of fresh start accounting (reflected in the column “Fresh Start Adjustments”). The following table reflects the preliminary reorganization and application of ASC 852 on our consolidated balance sheet as of April 30, 2021: (Unaudited) (Unaudited) ($ in millions) Predecessor Reorganization Fresh Start Successor April 30, 2021 Adjustments Adjustments April 30, 2021 ASSETS Current assets: Cash and cash equivalents $ 2,059 $ ( 1,169 ) (1) $ - $ 890 Accounts receivable, net 516 - - 516 Contract acquisition costs 91 - ( 91 ) (8) - Prepaid expenses 92 - - 92 Income taxes and other current assets 45 - ( 3 ) (8) 42 Total current assets 2,803 ( 1,169 ) ( 94 ) 1,540 Property, plant and equipment, net 13,020 - ( 4,473 ) (9) 8,547 Other intangibles, net 578 - 3,863 (10) 4,441 Other assets 526 ( 8 ) (1) ( 120 ) (8)(11) 398 Total assets $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 LIABILITIES AND EQUITY (DEFICIT) Current liabilities: Long-term debt due within one year $ 5,782 $ ( 5,767 ) (3) $ - $ 15 Accounts payable 518 ( 6 ) (2) - 512 Advanced billings 208 - - 208 Accrued other taxes 185 - - 185 Accrued interest 81 ( 1 ) (2) - 80 Pension and other postretirement benefits 48 - - 48 Other current liabilities 309 53 (2) ( 36 ) (11) 326 Total current liabilities 7,131 ( 5,721 ) ( 36 ) 1,374 Deferred income taxes 389 70 (14) ( 168 ) (14) 291 Pension and other postretirement benefits 2,163 - ( 437 ) (13) 1,726 Other liabilities 440 - ( 28 ) (11) 412 Long-term debt - 6,738 (3) 277 (12) 7,015 Total liabilities not subject to compromise 10,123 1,087 ( 392 ) 10,818 Liabilities subject to compromise 11,570 ( 11,570 ) (7) - - Total liabilities 21,693 ( 10,483 ) ( 392 ) 10,818 Equity (Deficit): Shareholders' equity of Frontier: Successor common stock - 2 (5) - 2 Predecessor common stock 27 ( 27 ) (4) - - Successor additional paid-in capital - 4,106 (5) - 4,106 Predecessor additional paid-in capital 4,818 ( 4,818 ) (4) - - Retained earnings (deficit) ( 8,855 ) 10,028 (6) ( 1,173 ) (15) - Accumulated other comprehensive income (loss), net of tax ( 741 ) - 741 (16) - Treasury common stock ( 15 ) 15 (4) - - Total equity (deficit) ( 4,766 ) 9,306 ( 432 ) 4,108 Total liabilities and equity (deficit) $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 Reorganization Adjustments In accordance with the Plan of Reorganization, the following adjustments were made: (1) Reflects net cash payments as of the Effective Date from implementation of the Plan as follows: ($ in millions) Sources: Net proceeds from Incremental Exit Term Loan Facility $ 220 Release of restricted cash from other assets to cash 8 Total sources 228 Uses: Payments of Excess to Unsecured senior notes holders ( 1,313 ) Payments of pre-petition accounts payable and contract cure payments ( 62 ) Payments of professional fees and other bankruptcy related costs ( 22 ) Total uses ( 1,397 ) Net uses of cash $ ( 1,169 ) (2) Reflects the reinstatement of accounts payable and accrued expenses upon emergence, as well as payments made on the Effective Date. (3) Reflects the conversion of our DIP-to-Exit term loan facility, DIP-to-Exit First Lien Notes, and DIP-to-Exit Second Lien Notes. Also represent the reclassification of the debt from current liabilities during bankruptcy to non-current liabilities based on the maturity of the debt recorded by the Company. (4) Reflects the cancellation of Predecessor common stock, additional paid in capital and treasury stock. (5) Reflects the issuance of Successor common stock and additional paid in capital to the unsecured senior note holders. (6) Reflects the cumulative impact of reorganization adjustments. ($ in millions) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Cancellation of Predecessor equity 4,754 Net impact on accumulated deficit $ 10,028 (7) As part of the Plan of Reorganization, the Bankruptcy Court approved the settlement of claims reported within Liabilities subject to compromise in the Company’s Consolidated balance sheet at their respective allowed claim amounts. The table below indicates the disposition of Liabilities subject to compromise: ($ in millions) Liabilities subject to compromise pre-emergence $ 11,570 Reinstated on the Effective Date: Accounts payable ( 66 ) Other current liabilities ( 59 ) Less: total liabilities reinstated ( 125 ) Amounts settled per the Plan of Reorganization Issuance of take back debt ( 750 ) Payment for settlement of unsecured senior noteholders ( 1,313 ) Equity issued at emergence to unsecured senior noteholders ( 4,108 ) Total amounts settled ( 6,171 ) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Fresh Start Adjustments In accordance with the application of Fresh Start accounting, the following adjustments were made: (8) Reflects unamortized deferred commissions paid to acquire new customers that are eliminated upon emergence as this is not a probable future benefit for the Successor. Costs to obtain customers have been reflected as part of intangible assets. Adjustment also reflects the elimination of certain contract assets and contract liabilities. (9) Property Plant & Equipment – Reflects the decrease in net book value of property and equipment to the estimated fair value as of the Effective Date. Personal property valued consisted of outside and inside plant network equipment, computers and software, vehicles, office furniture, fixtures and equipment, computers and software, and construction-in-progress. The fair value of our personal property was estimated using the cost approach, while the income approach was considered to assess economic sufficiency to support asset values. As a part of the valuation process, the third-party advisors’ diligence procedures included using internal data to identify and value assets. Real property valued consisted of land, buildings, and leasehold improvements. The fair value was estimated using the cost approach and sales comparison (market) approach, with consideration of economic sufficiency to support certain asset values. The following table summarizes the components of property and equipment, net as of April 30, 2021, and the fair value as of the Effective Date: Predecessor Fair Value Successor ($ in millions) Historical Value Adjustment Fair Value Land $ 209 $ 40 $ 249 Buildings and leasehold improvements 2,134 ( 958 ) 1,176 General support 1,635 ( 1,462 ) 173 Central office/electronic circuit equipment 8,333 ( 7,364 ) 969 Poles 1,359 ( 843 ) 516 Cable, fiber and wire 11,824 ( 8,755 ) 3,069 Conduit 1,611 ( 282 ) 1,329 Construction work in progress 1,048 18 1,066 Property, plant and equipment $ 28,153 $ ( 19,606 ) $ 8,547 Less: Accumulated depreciation ( 15,133 ) 15,133 - Property, plant and equipment, net $ 13,020 $ ( 4,473 ) $ 8,547 (10) Reflects the fair value adjustment to recognize trademark, trade name and customer relationship . For purposes of estimating the fair values of customer relationships, the Company utilized an Income Approach, specifically, the Multi-Period Excess Earnings method, or MPEEM. The MPEEM estimates fair value based on the present value of the incremental after-tax cash flows attributable only to the subject intangible assets after deducting contributory asset charges. The cash flows attributable to the customer relationships were adjusted for contributory asset charges related to the working capital, fixed assets, trade name/trademarks and assembled workforce. The discount rate utilized to present-value the after-tax cash flows was based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. For purposes of estimating the fair value of trademarks and tradenames, an Income approach was used, specifically, the Relief from Royalty Method. The estimated royalty rates were historical third-party transactions regarding the licensing of similar type of assets as well as a review of historical assumptions used in prior transactions. The selected royalty rates were applied to the revenue generated by the trademarks and tradenames to determine the amount of royalty payments saved as a result of owning these assets. The forecasted cash flows were based on the Company’s projected revenues and the resulting royalty savings were discounted using a rate based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. (11) Reflects the fair value adjustment to the right of use assets and lease liabilities. Upon application of fresh start accounting, the Company revalued its right-of-use assets and lease liabilities using the incremental borrowing rate applicable to the Company after emergence from bankruptcy and commensurate with its new capital structure. In addition, the Company decreased the right-of-use assets to recognize $ 4 million related to the unfavorable lease contracts. (12) Reflects the fair value adjustment to adjust Long-term debt as of the Effective Date. This adjustment is to state the Company's debt at estimated fair values. (13) Reflects a remeasurement of pension and Other Postretirement Benefits related accounts as part of fresh start accounting considerations at emergence. (14) Reflects the impact of fresh start adjustments on deferred taxes. Frontier purchased the assets, including the stock of subsidiaries, of Frontier Communications Corporation (“Predecessor’s Parent”) at the time of emergence. The Predecessor’s Parent’s federal and state net operating loss carryforwards are expected to have been utilized as a result of the taxable gain realized upon emergence. To the extent not utilized to offset taxable gain, such net operating loss carryforwards are expected to be reduced in accordance with Section 108 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). As part of the taxable purchase, elections were made under Code section 338(h)(10) to step up the value of assets in certain subsidiaries to fair market value. All other subsidiaries carried over their deferred taxes. The adjustments reflect a $ 1.5 billion reduction in deferred tax assets for federal and state net operating loss carryforwards, a reduction in valuation allowance and a reduction in deferred tax liabilities. (15) Reflects the cumulative impact of the fresh start adjustments as discussed above and the elimination of Predecessor accumulated earnings. (16) Reflects the derecognition of accumulated other comprehensive loss.

Revenue Recognition

Revenue Recognition	6 Months Ended
Revenue Recognition	Jun. 30, 2021
Revenue Recognition [Abstract]
Revenue Recognition	(5) Revenue Recognition : We categorize our products, services and other revenues into the following categories: Data and Internet services include broadband services for consumer and business customers. We provide data transmission services to high volume business customers and other carriers with dedicated high capacity circuits (“nonswitched access”) including services to wireless providers (wireless backhaul); Voice services include traditional local and long-distance wireline services, Voice over Internet Protocol (VoIP) services, as well as a number of unified messaging services offered to our consumer and business customers. Voice services also include the long-distance voice origination and termination services that we provide to our business customers and other carriers; Video services include revenues generated from services provided directly to consumer customers as linear terrestrial television services, and through Dish ® satellite TV service; Other customer revenue includes switched access revenue, sales of customer premise equipment to our business customers, rents collected for collocation services, and revenue from other services and fees. Switched access revenue includes revenues derived from allowing other carriers to use our network to originate and/or terminate their local and long-distance voice traffic (switched access). These services are primarily billed on a minutes-of-use basis applying tariffed rates filed with the FCC or state agencies; and Subsidy and other regulatory revenue includes revenues generated from cost subsidies from state and federal authorities, including the Connect America Fund Phase II. The following tables provide a summary of revenues, by category. Prior year revenues in the following tables include revenues for the Northwest Operations for the three and six months ended June 30, 2020 (prior to its disposal): Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Data and Internet services $ 556 $ 283 $ 874 Voice services 283 160 523 Video services 105 54 200 Other 62 30 108 Revenue from contracts with customers (1) 1,006 527 1,705 Subsidy and other revenue (2) 55 28 96 Total revenue $ 1,061 $ 555 $ 1,801 Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Consumer (3) $ 543 $ 283 $ 904 Business and wholesale (3) 463 244 801 Revenue from contracts with customers (1) 1,006 527 1,705 Subsidy and other revenue (2) 55 28 96 Total revenue $ 1,061 $ 555 $ 1,801 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Data and Internet services $ 556 $ 1,125 $ 1,806 Voice services 283 647 1,095 Video services 105 223 422 Other 62 125 225 Revenue from contracts with customers (1) 1,006 2,120 3,548 Subsidy and other revenue (2) 55 111 186 Total revenue $ 1,061 $ 2,231 $ 3,734 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Consumer (3) $ 543 $ 1,133 $ 1,881 Business and wholesale (3) 463 987 1,667 Revenue from contracts with customers (1) 1,006 2,120 3,548 Subsidy and other revenue (2) 55 111 186 Total revenue $ 1,061 $ 2,231 $ 3,734 (1) Lease revenue included in Revenue from contracts with customers was $ 11 million for the two months ended June 30, 2021, $ 5 million and $ 26 million for the one and four months ended April 30, 2021, respectively, and $ 17 million and $ 34 million for the three and six months ended June 30, 2020, respectively. (2) Includes $ 10 million in transition services revenue in connection with the divestiture of the Northwest Operations for the three and six months ended June 30, 2020. (3) Due to changes in methodology during the second quarter of 2021, historical periods have been updated to reflect the comparable amounts. The following is a summary of the changes in the contract assets and contract liabilities: Contract Assets Contract Liabilities ($ in millions) Current Noncurrent Current Noncurrent Balance at December 31, 2020 (Predecessor) $ 6 $ 9 $ 58 $ 20 Revenue recognized included in opening contract balance ( 4 ) - ( 23 ) ( 3 ) Cash received, excluding amounts recognized as revenue - - 22 2 Credits granted, excluding amounts recognized as revenue - - - - Reclassified between current and concurrent - - - - Balance at April 30, 2021 (Predecessor) $ 2 $ 9 $ 57 $ 19 Fresh start accounting adjustments ( 2 ) ( 9 ) ( 42 ) ( 18 ) Balance at April 30, 2021 (Predecessor) $ - $ - $ 15 $ 1 Balance at April 30, 2021 (Successor) $ - $ - $ 15 $ 1 Revenue recognized included in opening contract balance - - ( 4 ) ( 1 ) Cash received, excluding amounts recognized as revenue - - 8 4 Credits granted, excluding amounts recognized as revenue - - - - Reclassified between current and concurrent - - ( 1 ) 1 Balance at June 30, 2021 (Successor) $ - $ - $ 18 $ 5 Contract Assets Contract Liabilities ($ in millions) Current Noncurrent Current Noncurrent Balance at December 31, 2019 (Predecessor) $ 37 $ 8 $ 41 $ 21 Revenue recognized included in opening contract balance ( 18 ) - ( 33 ) ( 7 ) Cash received, excluding amounts recognized as revenue - - 42 7 Credits granted, excluding amounts recognized as revenue 1 - - - Reclassified between current and concurrent - - 1 ( 1 ) Balance at June 30, 2020 (Predecessor) $ 20 $ 8 $ 51 $ 20 The unsatisfied obligations for retail customers consist of amounts in advance billings, which are expected to be earned within by the following monthly billing cycle. Unsatisfied obligations for wholesale customers are based on a point-in-time calculation and determined by the number of circuits provided and the contractual price. These wholesale customer obligations change from period to period based on new circuits added as well as circuits that are terminated. The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period: Successor ($ in millions) Revenue from contracts with customers 2021 (remaining six months) $ 546 2022 474 2023 291 2024 130 2025 77 Thereafter 126 Total $ 1,644

Accounts Receivable

Accounts Receivable	6 Months Ended
Accounts Receivable	Jun. 30, 2021
Accounts Receivable [Abstract]
Accounts Receivable	( 6) Accounts Receivable : The components of accounts receivable, net are as follows : Successor Predecessor ($ in millions) June 30, 2021 December 31, 2020 Retail and wholesale $ 447 $ 608 Other 75 75 Less: Allowance for credit losses ( 18 ) ( 130 ) Accounts receivable, net $ 504 $ 553 As of April 30, 2021, the fair value of our net accounts receivable balances approximated their carrying values; therefore, no fair value adjustment for fresh start accounting was required. In estimating the fair values of receivables from certain of our wholesale customers, we evaluated ongoing billing disputes and the current status of settlement discussions. The final settlements with these customers may differ significantly from our estimates. See Note 5 for additional detail. We maintain an allowance for credit losses based on the estimated ability to collect accounts receivable. The allowance for credit losses is increased by recording an expense for the provision for bad debts for retail customers, and through decreases to revenue at the time of billing for wholesale customers. The allowance is decreased when customer accounts are written off, or when customers are given credits. The provision for bad debts was $ 4 million and $ 14 million for the one and four months ended April 30, 2021, respectively, and $ 10 million and $ 24 million for the three and six months ended June 30, 2020, respectively. In accordance with ASC 326, Frontier performs its calculation to estimate expected credit losses, utilizing rates that are consistent with the Company’s write offs (net of recoveries) because such events affect the entity’s loss given default experience. Activity in the allowance for credit losses for the two months ended June 30, 2021 was as follows: Successor ($ in millions) Balance at April 30, 2021 $ - Provision for bad debt ( 6 ) Amounts charged to switched and nonswitched revenue ( 12 ) Balance at June 30, 2021 $ ( 18 )

Property, Plant And Equipment

Property, Plant And Equipment	6 Months Ended
Property, Plant And Equipment	Jun. 30, 2021
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	( 7) Property, Plant and Equipment : Property, plant and equipment, net is as follows : Successor Predecessor ($ in millions) June 30, 2021 December 31, 2020 Property, plant and equipment $ 8,813 $ 27,695 Less: Accumulated depreciation ( 127 ) ( 14,764 ) Property, plant and equipment, net $ 8,686 $ 12,931 As of April 30, 2021, as a result of fresh start accounting, we have adjusted our property, plant, and equipment balance to fair value. See Note 4 for additional information. Depreciation expense is principally based on the composite group method. Depreciation expense was as follows : Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Depreciation expense $ 127 $ 99 $ 314 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Depreciation expense $ 127 $ 407 $ 630

Other Intangibles

Other Intangibles	6 Months Ended
Other Intangibles	Jun. 30, 2021
Other Intangibles [Abstract]
Other Intangibles	(8) Other Intangibles : The components of other intangibles as of December 31, 2020 was follows : Predecessor December 31, 2020 Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Other Intangibles: Customer base $ 4,332 $ ( 3,781 ) $ 551 Trade name 122 - 122 Royalty agreement 72 ( 68 ) 4 Total other intangibles $ 4,526 $ ( 3,849 ) $ 677 As a result of fresh start accounting, on the Effective Date, intangible assets and related accumulated amortization of the Predecessor were eliminated. Successor intangible assets were recorded at fair value as of the Effective Date. See Note 4. The balances of these assets as of June 30, 2021 are as follows: Successor June 30, 2021 Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Other Intangibles: Customer Relationships - Business $ 800 $ ( 11 ) $ 789 Customer Relationships - Wholesale 3,491 ( 37 ) 3,454 Trademarks & Tradenames 150 ( 4 ) 146 Total other intangibles $ 4,441 $ ( 52 ) $ 4,389 Amortization expense was as follows : Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Amortization expense $ 52 $ 20 $ 83 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Amortization expense $ 52 $ 99 $ 182 For the Predecessor, amortization expense was primarily for our customer base acquired as a result of our acquisitions in 2010, 2014, and 2016 with each based on a useful life of 8 to 12 years and amortized on an accelerated method . Our trade name was an indefinite-lived intangible asset that was not subject to amortization. Following our emergence from bankruptcy, we amortize our intangible assets on a straight line basis, over the assigned useful lives of 16 years for our wholesale customer relationships, 11 years for our business customer relationships, and 5 years for our trademarks and tradenames.

Divestiture Of Northwest Operat

Divestiture Of Northwest Operations	6 Months Ended
Divestiture Of Northwest Operations	Jun. 30, 2021
Divestiture Of Northwest Operations [Abstract]
Divestiture Of Northwest Operations	(9) Divestiture of Northwest Operations: On May 1, 2020, Old Frontier completed the sale of its Northwest Operations pursuant to the terms and conditions of the Purchase Agreement, dated as of May 28, 2019, for gross proceeds of $ 1,352 million, subject to certain closing adjustments. Net of funding certain pension and other retiree medical liabilities, funding of indebtedness, funding certain escrows and other closing adjustments, we received $ 1,131 million in proceeds. A portion of the proceeds from the sale were held in escrow as recourse for indemnity claims that may arise under the purchase agreement for a period of one year after the sale completion date. During the first and second quarter of 2021, all proceeds previously held in escrow related to indemnification liabilities, employee liabilities, and adjustments to working capital were received by the Company and as of June 30, 2021, there are no remaining proceeds held in escrow accounts included in Other current assets. In connection with the sale, Frontier entered into an agreement to perform certain transition services for the purchaser. Effective October 31, 2020, the purchaser terminated all future services that Frontier would have provided and received compensation under this agreement. In connection with the termination, Frontier agreed to provide limited training and subject matter support services for a fee primarily during the fourth quarter of 2020. The Northwest Operations were included in Frontier’s continuing operations and designated as assets held for sale and liabilities related to assets held for sale. Effective with the designation as held-for-sale on May 28, 2019, we discontinued recording depreciation on Property, Plant and Equipment and finite-lived intangible assets of this business as required by GAAP. Upon closing of the transaction on May 1, 2020, we derecognized net assets of $ 1,132 million, including property, plant, and equipment of $ 1,084 million, goodwill of $ 658 million, a $ 603 million valuation allowance on our assets held for sale, and $ 150 million of defined benefit pension and other postretirement benefit plan obligations, net of transferred pension plan assets. During the three and six months ended June 30, 2020, Frontier recorded a loss on disposal of $ 136 million and $ 160 million, associated with the sale of the Northwest Operations.

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	6 Months Ended
Fair Value Of Financial Instruments	Jun. 30, 2021
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	(10) Fair Value of Financial Instruments : The following table summarizes the carrying amounts and estimated fair values for long-term debt at June 30, 2021 and December 31, 2020. For the other financial instruments including cash, accounts receivable, restricted cash, accounts payable and other current liabilities, the carrying amounts approximate fair value due to the relatively short maturities of those instruments. The fair value of our long-term debt is estimated based upon quoted market prices at the reporting date for those financial instruments. In applying fresh start accounting, our debt obligations were recognized at fair value on our consolidated balance sheet as of April 30, 2021, as described further in Note 4. Successor Predecessor June 30, 2021 December 31, 2020 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 7,022 $ 7,105 $ 16,769 $ 11,635

Long-Term Debt

Long-Term Debt	6 Months Ended
Long-Term Debt	Jun. 30, 2021
Long-Term Debt [Abstract]
Long-Term Debt	(11) Long-Term Debt : Chapter 11 Restructuring The filing of the Chapter 11 Cases constituted an event of default that accelerated substantially all then-outstanding obligations under Old Frontier’s debt agreements and notes as follows:  the amended and restated credit agreement, dated as of February 27, 2017 (as amended, the JPM Credit Agreement),  the 8.000 % first lien secured notes due April 1, 2027 (the Original First Lien Notes),  the 8.500 % second lien secured notes due April 1, 2026 (the Original Second Lien Notes),  the unsecured notes and debentures and the secured and unsecured debentures of the Company’s subsidiaries. As of the Effective Date, amounts that were outstanding under the JPM Credit Agreement, the Original First Lien Notes, and the Original Second Lien Notes have been repaid in full. On the Effective Date, pursuant to the terms of the Plan, all of the obligations under Old Frontier’s unsecured senior note indentures were cancelled, and in connection with emergence, Frontier issued 244,401,000 shares of common stock that were transferred to holders of the allowed senior notes claims (as defined under the Plan). Interest expense for the one and four months ended April 30, 2021 recorded on our Predecessor statements of operations was lower than contractual interest of $ 112 million and $ 450 million, respectively, because we ceased accruing interest on the Petition Date in accordance with the terms of the Plan and ASC Topic 852. Interest expense for the three and six months ended June 30, 2020 recorded on our Predecessor statements of operations was lower than contractual interest of $ 372 million and $ 744 million, respectively, because we ceased accruing interest on the Petition Date in accordance with the terms of the Plan and ASC Topic 852. The activity in our long-term debt is summarized as follows: ($ in millions) Principal debt outstanding, December 31, 2020 (Predecessor) $ 16,769 Issuance of incremental term loan 225 Issuance of Takeback Notes 750 Conversion of Unsecured Senior Notes ( 10,949 ) Repayment of long term subsidiary debt at maturity ( 1 ) Principal debt outstanding, April 30, 2021 (Predecessor) 6,794 Less: Unamortized debt issuance costs ( 2 ) Less: Unamortized premium (discount) ( 39 ) Less: Long-term debt due within one year ( 15 ) Carrying amount of debt, April 30, 2021 (Predecessor) 6,738 Fresh start accounting fair value adjustment 277 (1) Long-term debt, April 30, 2021 (Predecessor) $ 7,015 Principal debt outstanding, April 30, 2021 (Successor) $ 6,794 Repayment of long term debt at maturity ( 4 ) Principal debt outstanding, June 30, 2021 (Successor) 6,790 (2) Less: Unamortized fair value adjustment 232 Less: Long-term debt due within one year ( 15 ) Long-term debt, June 30, 2021 (Successor) $ 7,007 (1) Upon emergence, Frontier adjusted the carrying value of our debt to fair value, in accordance with ASC 852. The adjustment consisted of the elimination of the existing unamortized debt issuance costs and unamortized discounts and recording a balance of $ 236 million as a fair value adjustment. The fair value accounting adjustment is being amortized into interest expense using the effective interest method. This amortization resulted in $ 4 million for the two months ended June 30, 2021. (2) Weighted average interest rate as of June 30, 2021 was 5.657 %. Interest rate includes amortization of debt issuance costs and debt discounts. The interest rate at June 30, 2020 represent a weighted average of multiple issuances. Additional information regarding our secured and unsecured long-term debt as of June 30, 2021 and December 31, 2020 is as follows: Successor Predecessor June 30, 2021 December 31, 2020 Principal Interest Principal Interest ($ in millions) Outstanding Rate Outstanding Rate Secured debt issued by Frontier Term loan due 10/8/2027 $ 1,471 4.500 % (Variable) $ 1,250 5.750 % (Variable) First lien notes due 10/15/2027 1,150 5.875 % 1,150 5.875 % First lien notes due 5/1/2028 1,550 5.000 % 1,550 5.000 % Second lien notes due 5/1/2029 1,000 6.750 % 1,000 6.750 % Takeback notes due 11/1/2029 750 5.875 % - IDRB due 5/1/2030 14 6.200 % 14 6.200 % Secured debt issued by Frontier 5,935 4,964 Unsecured debt issued by Frontier Senior notes due 4/15/2020 - 172 8.500 % Senior notes due 9/15/2020 - 55 8.875 % Senior notes due 7/1/2021 - 89 9.250 % Senior notes due 9/15/2021 - 220 6.250 % Senior notes due 4/15/2022 - 500 8.750 % Senior notes due 9/15/2022 - 2,188 10.500 % Senior notes due 1/15/2023 - 850 7.125 % Senior notes due 4/15/2024 - 750 7.625 % Senior notes due 1/15/2025 - 775 6.875 % Senior notes due 9/15/2025 - 3,600 11.000 % Debentures due 11/1/2025 - 138 7.000 % Debentures due 8/15/2026 - 2 6.800 % Senior notes due 1/15/2027 - 346 7.875 % Senior notes due 8/15/2031 - 945 9.000 % Debentures due 10/1/2034 - 1 7.680 % Debentures due 7/1/2035 - 125 7.450 % Debentures due 10/1/2046 - 193 7.050 % Unsecured debt issued by Frontier - 10,949 Secured debt issued by subsidiaries Debentures due 11/15/2031 100 8.500 % 100 8.500 % RUS loan contracts due 1/3/2028 5 6.154 % 6 6.154 % Secured debt issued by subsidiaries 105 106 Unsecured debt issued by subsidiaries Debentures due 5/15/2027 200 6.750 % 200 6.750 % Debentures due 2/1/2028 300 6.860 % 300 6.860 % Debentures due 2/15/2028 200 6.730 % 200 6.730 % Debentures due 10/15/2029 50 8.400 % 50 8.400 % Unsecured debt issued by subsidiaries 750 750 Debt prior to reclassification to liabilities subject to compromise 6,790 5.657 % (1) 16,769 8.188 % (1) Less: debt subject to compromise - ( 10,949 ) Unamortized fair value adjustment 232 - Carrying amount of Total debt $ 7,022 $ 5,820 (1) Interest rate represents a weighted average of the stated interest rates of multiple issuances . Credit Facilities and Term Loans Credit Agreements As previously disclosed, on October 8, 2020, Old Frontier entered into that certain Credit Agreement with JPMorgan Chase Bank, N.A. (“JPM”), as administrative agent and collateral agent, and each lender from time to time party thereto (the “DIP to Exit Term Credit Agreement”), which provided for a senior secured superpriority DIP term loan facility in the aggregate principal amount of $ 500 million (the “Initial DIP Term Loan Facility”). On November 25, 2020, Old Frontier entered into an incremental amendment to the DIP to Exit Term Credit Agreement (the “Incremental DIP Term Loan Amendment”), which provided for an additional senior secured superpriority DIP term loan facility in the aggregate principal amount of $ 750 million (the “Incremental DIP Term Loan Facility” and, together with the Initial DIP Term Loan Facility, the “DIP Term Loan Facility”), and on April 14, 2021, Old Frontier entered into a Refinancing and Incremental Facility Amendment No. 2 (the “Refinancing and Incremental Amendment”), providing for (i) an amendment to the DIP to Exit Term Credit Agreement, pursuant to which the DIP Term Loan Facility was repriced from an interest rate margin of 4.75 % for LIBOR loans or 3.75 % for alternate base rate loans, with a 1.00 % LIBOR floor, to an interest rate margin of 3.75 % for LIBOR loans or 2.75 % for alternate base rate loans, with a 0.75 % LIBOR floor, effective on April 14, 2021 and (ii) an amendment to the Amended and Restated Credit Agreement (as defined below) providing for the New Incremental Commitment (as defined below). On October 8, 2020, Old Frontier also entered into the debtor-in-possession revolving facility (the “DIP Revolving Facility”), pursuant to the Senior Secured Superpriority Debtor-In-Possession Credit Agreement, dated as of October 8, 2020, by and among Old Frontier, as the borrower and a debtor and debtor-in-possession under Chapter 11 of the Bankruptcy Code, Goldman Sachs Bank USA, as administrative agent, JPM, as collateral agent and each lender and issuing bank from time to time party thereto (the “DIP to Exit Revolving Credit Agreement”). Pursuant to the Refinancing and Incremental Amendment, JPM agreed to provide, subject to certain conditions, including emergence from the Chapter 11 Cases, an incremental exit term loan facility in an aggregate principal amount of $ 225 million (the “New Incremental Commitment”). As previously disclosed, Old Frontier and certain of its subsidiaries had previously entered into a commitment letter with certain existing noteholders and/or their affiliates (the “Original Commitment Parties”) pursuant to which, and subject to the satisfaction of certain conditions, including the Debtors’ emergence from the Chapter 11 Cases, the Original Commitment Parties agreed to provide an incremental term loan facility in an aggregate principal amount of $ 225 million (the “Original Incremental Commitment”). The New Incremental Commitment has been used in place of the Original Incremental Commitment, which was terminated on April 14, 2021. In connection with the emergence from the Chapter 11 Cases, on the Effective Date, Frontier Communications Holdings, LLC, a Delaware limited liability company and indirect subsidiary of the Company (the “Borrower” or the “New Frontier Issuer”, as the case may be) entered into that certain Amended and Restated Credit Agreement with JPM, as administrative agent and collateral agent, Goldman Sachs Bank USA, as revolver agent, and each lender from time to time party thereto (the “Amended and Restated Credit Agreement”) to amend and restate the DIP to Exit Term Credit Agreement to, among other things, incorporate the DIP Revolving Facility from the DIP to Exit Revolving Credit Agreement, which incorporation resulted in the termination of the DIP to Exit Revolving Credit Agreement. Pursuant to the Amended and Restated Credit Agreement, the DIP Term Loan Facility was converted into an exit term loan facility in an aggregate principal amount of $ 1,475 million after giving effect to the New Incremental Commitment (the “Term Loan Facility”) and the DIP Revolving Facility converted into an exit revolving facility in the aggregate principal amount of $ 625 million (the “Revolving Facility”) and became subject to the Amended and Restated Credit Agreement. Term Loan Facility The Term Loan Facility’s maturity date is October 8, 2027 . At the Borrower’s election, the determination of interest rates for the Term Loan Facility is based on margins over the alternate base rate or over LIBOR. The interest rate margin with respect to any LIBOR loan under the Term Loan Facility is 3.75 % for LIBOR loans or 2.75 % with respect to any alternate base rate loan, with a 0.75 % LIBOR floor. Subject to certain exceptions and thresholds, the security package under the Term Loan Facility includes pledges of the equity interests in certain of our subsidiaries, which as of the issue date is limited to certain specified pledged entities and substantially all personal property of Frontier Video Services Inc., a Delaware corporation (“Frontier Video”), which same assets also secure the First Lien Notes (as defined below). The Term Loan Facility is guaranteed by the same subsidiaries that guarantee the First Lien Notes. The Term Loan Facility includes customary negative covenants for loan agreements of this type, including covenants limiting the Borrower and its restricted subsidiaries’ (other than certain covenants therein which are limited to subsidiary guarantors) ability to, among other things, incur additional indebtedness, create liens on assets, make investments, loans or advances, engage in mergers, consolidations, sales of assets and acquisitions, pay dividends and distributions and make payments in respect of certain material payment subordinated indebtedness, in each case subject to customary exceptions for loan agreements of this type. The Term Loan Facility also includes certain customary representations and warranties, affirmative covenants and events of default, including, but not limited to, payment defaults, breaches of representations and warranties, covenant defaults, certain events under ERISA, upon the conversion date, unstayed judgments in favor of a third-party involving an aggregate liability in excess of a certain threshold, change of control, upon the conversion date, specified governmental actions having a material adverse effect or condemnation or damage to a material portion of the collateral. Revolving Facility The $ 625 million Revolving Facility will be available on a revolving basis until April 30, 2025 . At the Borrower’s election, the determination of interest rates for the Revolving Facility is based on margins over the alternate base rate or over LIBOR. The interest rate margin with respect to any LIBOR loan under the Exit Revolving Facility is 3.50 % or 2.50 % with respect to any alternate base rate loans, with a 0 % LIBOR floor. Subject to customary exceptions and thresholds, the security package under the Revolving Facility includes pledges of the equity interests in certain of our subsidiaries, which as of the issue date is limited to certain specified pledged entities and substantially all personal property of Frontier Video, which same assets also secure the First Lien Notes. The Revolving Facility is guaranteed by the same subsidiaries that guarantee the First Lien Notes. After giving effect to $ 90 million of letters of credit previously outstanding, the Borrower has $ 535 million of available borrowing capacity under the Revolving Facility. The Revolving Facility includes customary negative covenants for loan agreements of this type, including covenants limiting the Borrower and its restricted subsidiaries’ (other than certain covenants therein which are limited to subsidiary guarantors) ability to, among other things, incur additional indebtedness, create liens on assets, make investments, loans or advances, engage in mergers, consolidations, sales of assets and acquisitions, pay dividends and distributions and make payments in respect of certain material payment subordinated indebtedness, in each case subject to customary exceptions for loan agreements of this type. The Revolving Facility also includes certain customary representations and warranties, affirmative covenants and events of default, including, but not limited to, payment defaults, breaches of representations and warranties, covenant defaults, certain events under ERISA, change of control or damage to a material portion of the collateral. Secured Notes and Takeback Notes Takeback Notes On April 30, 2021, the New Frontier Issuer issued $ 750 million aggregate principal amount of 5.875 % Second Lien Secured Notes (the “Takeback Notes”) pursuant to an indenture, dated as of April 30, 2021 (the “Takeback Notes Indenture”), by and among the New Frontier Issuer, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, a national banking association, as trustee (in such capacity, the “Trustee”) and as collateral agent (in such capacity, the “Collateral Agent”). At Old Frontier’s direction, the Takeback Notes were issued to holders of claims arising under, derived from, based on, or related to the unsecured notes issued by Old Frontier in partial satisfaction of such claims. The Takeback Notes are secured by a second-priority lien, subject to permitted liens, by all the assets that secure the New Frontier Issuer’s obligations under the Term Loan Facility, the Revolving Facility and the Notes (as defined below). The Takeback Notes bear interest at a rate of 5.875 % per annum and will mature on November 1, 2029 . Interest on the Takeback Notes will be payable to holders of record semi-annually in arrears on May 1 and November 1 of each year, commencing November 1, 2021. The New Frontier Issuer may redeem the Takeback Notes at any time, in whole or in part, prior to their maturity. The redemption price for Takeback Notes redeemed before November 1, 2024 will be equal to 100% of the aggregate principal amount of such series being redeemed, together with any accrued and unpaid interest, if any, to, but not including, the redemption date, plus the applicable make-whole premium. The redemption price for Takeback Notes redeemed on or after November 1, 2024 will be equal to the redemption prices set forth in the Takeback Notes Indenture, together with any accrued and unpaid interest to the redemption date. At any time before April 1, 2024, the New Frontier Issuer may redeem up to 40 % of the Takeback Notes using the proceeds of certain equity offerings at a redemption price equal to 105.875 % of the aggregate principal amount thereof, together with any accrued and unpaid interest, if any, to, but not including, the redemption date. In the event of a change of control triggering event, each holder of Takeback Notes will have the right to require the New Frontier Issuer to purchase for cash such holder’s Takeback Notes at a purchase price equal to 101 % of the principal amount of the applicable series of Takeback Notes, plus accrued and unpaid interest, if any, to, but not including, the date of repurchase. The Takeback Notes Indenture contains customary negative covenants, subject to a number of important exceptions and qualifications, including, without limitation, covenants related to incurring additional debt and issuing preferred stock; incurring or creating liens; redeeming and/or prepaying certain debt; paying dividends on stock or repurchasing stock; making certain investments; engaging in specified sales of assets; entering into transactions with affiliates; and engaging in consolidation, mergers and acquisitions. Certain of these covenants will be suspended during such time, if any, that the Takeback Notes have investment grade ratings by at least two of Moody’s, S&P or Fitch. The Takeback Notes Indenture also provides for customary events of default which, if any of them occurs, would permit or require the principal of and accrued interest on the Takeback Notes to become or to be declared due and payable. First and Second Lien Notes In connection with the DIP financing, (a) on October 8, 2020, Old Frontier issued $ 1,150 million aggregate principal amount of 5.875 % First Lien Secured Notes due October 15, 2027 (the “First Lien Notes due October 2027”) and (b) on November 25, 2020, Old Frontier issued (i) $ 1,550 million aggregate principal amount of 5.000 % First Lien Secured Notes due May 1, 2028 (the “First Lien Notes due May 2028” and, together with the First Lien Notes due October 2027, the “First Lien Notes”) and (ii) $ 1,000 million aggregate principal amount of 6.750 % Second Lien Secured Notes due May 1, 2029 (the “Second Lien Notes” and, together with the First Lien Notes, the “Notes”). The First Lien Notes due October 2027 were issued pursuant to an indenture, dated as of October 8, 2020 (the “2027 First Lien Indenture”), by and among Old Frontier, the guarantors party thereto, the grantor party thereto, JPMorgan Chase Bank N.A., as collateral agent, and Wilmington Trust, National Association, as trustee. The First Lien Notes due May 2028 were issued pursuant to an indenture, dated as of November 25, 2020 (the “2028 First Lien Indenture”), by and among Old Frontier, the guarantors party thereto, the grantor party thereto, JPMorgan Chase Bank N.A., as collateral agent and Wilmington Trust, National Association, as trustee. The Second Lien Notes were issued pursuant to an indenture, dated as of November 25, 2020 (the “Second Lien Indenture” and, together with the 2027 First Lien Indenture and the 2028 First Lien Indenture, the “Indentures” and each an “Indenture”), by and among Old Frontier, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, as trustee and as collateral agent. These indentures contain customary negative covenants, subject to a number of important exceptions and qualifications, including, without limitation, covenants related to incurring additional debt and issuing preferred stock; incurring or creating liens; redeeming and/or prepaying certain debt; paying dividends on our stock or repurchasing stock; making certain investments; engaging in specified sales of assets; entering into transactions with affiliates; and engaging in consolidation, mergers and acquisitions. On the Effective Date, in accordance with the Indentures and the Plan, the New Frontier Issuer entered into supplemental indentures (the “Supplemental Indentures”), in each case with Wilmington Trust, National Association, as trustee, and assumed the obligations under each series of the Notes and each of the Indentures. The First Lien Notes are secured on a first-priority basis and pari passu with its senior secured credit facilities, subject to permitted liens and certain exceptions, by all the assets that secure Frontier’s obligations under its senior secured credit facilities on a first-priority basis and pari passu with its senior secured credit facilities. The Second Lien Notes are secured second-priority basis junior to the senior secured credit facilities and the First Lien Notes, subject to permitted liens and certain exceptions, by all the assets that secure Frontier’s obligations under its senior secured credit facilities and First Lien Notes on a second-priority basis junior to its secured credit facilities and First Lien Notes.

Restructuring Costs And Other C

Restructuring Costs And Other Charges	6 Months Ended
Restructuring Costs And Other Charges	Jun. 30, 2021
Restructuring Costs And Other Charges [Abstract]
Restructuring Costs And Other Charges	(12) Restructuring Costs and Other Charges: Restructuring and other charges consists of severance and employee costs related to workforce reductions. It also includes professional fees related to our Chapter 11 Cases that were incurred after the emergence date as well as professional fees related to our restructuring and transformation that were incurred prior to the Petition Date. During the four months ended April 30, 2021, we incurred $ 7 million of severance and employee costs resulting from workforce reductions. During the two months ended June 30, 2021, we incurred $ 11 million in expenses consisting of $ 2 million of severance and employee costs resulting from workforce reductions and $ 9 million of professional fees related to our balance sheet restructuring . During the six-month period ended June 30, 2020, we incurred $ 84 million in restructuring expenses consisting of $ 8 million directly associated with transformation initiatives, $ 4 million of severance and employee costs resulting from workforce reductions, and $ 72 million of consulting and advisory costs related to our balance sheet restructuring activities through the Petition Date. The following is a summary of the changes in the liabilities established for restructuring and other related programs: ($ in millions) Balance at January 1, 2021 (Predecessor) $ 2 Severance expense 7 Cash payments during the period ( 2 ) Balance at April 30, 2021 (Predecessor) $ 7 Balance at April 30, 2021 (Successor) $ 7 Severance expense 2 Other costs 9 Cash payments during the period ( 7 ) Balance at June 30, 2021 (Successor) $ 11

Investment And Other Income

Investment And Other Income	6 Months Ended
Investment And Other Income	Jun. 30, 2021
Investment And Other Income [Abstract]
Investment And Other Income	(13) Investment and Other Income: The following is a summary of the components of Investment and Other Income: Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Interest and dividend income $ - $ - $ 2 Pension and OPEB benefit (costs) ( 4 ) 1 ( 20 ) All other, net 2 ( 2 ) ( 2 ) Total investment and other loss, net $ ( 2 ) $ ( 1 ) $ ( 20 ) Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Interest and dividend income $ - $ - $ 4 Pension and OPEB benefit (costs) ( 4 ) 2 ( 19 ) All other, net 2 ( 1 ) - Total investment and other loss, net $ ( 2 ) $ 1 $ ( 15 ) Pension and OPEB credit (cost) consists of interest costs, expected return on plan assets, amortization of prior service costs (credit) and amortization of unrecognized (gain) loss.

Income Taxes

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2021
Income Taxes [Abstract]
Income Taxes	(14) Income Taxes : The following is a reconciliation of the provision for income taxes computed at the federal statutory rate to income taxes computed at the effective rate: Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Consolidated tax provision at federal statutory rate 21.0 % 21.0 % 21.0 % State income tax provisions, net of federal income tax expense (benefit) 3.7 0.5 5.4 Changes in certain deferred tax balances - - ( 3.9 ) Interest expense deduction - - 10.4 Restructuring cost - 0.3 ( 5.0 ) Loss on disposal of Northwest Operations - - ( 8.0 ) Tax reserve adjustment 0.6 - ( 0.7 ) Fresh start and reorganization adjustments - ( 24.9 ) - Shared-based payments - - ( 0.3 ) Federal research and development tax credit ( 1.3 ) - ( 0.5 ) All other, net 6.1 - ( 0.5 ) Effective tax rate 30.1 % ( 3.1 ) % 17.9 % Under ASC 740 – 270, income tax expense for the four months ended April 30, 2021, is based on the actual year to date effective tax rate for the first four months of the year inclusive of the impact of the fresh start and reorganization adjustments. Income tax expense for the two months ended June 30, 2021 is based on an annual effective tax rate for the successor period with the exclusion of the discrete items. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) was enacted in response to the COVID-19 pandemic. As part of the CARES Act, employers were allowed to defer payment of the employer’s share of the Social Security tax that they otherwise were responsible for paying on wages. The deferral applied to affected taxes that were normally required to be paid from March 27, 2020, through December 31, 2020. These deferred taxes must be paid in equal amounts in 2021 and 2022. As of June 30, 2021, Frontier has deferred the payments of approximately $ 60 million in such taxes. As of June 30, 2021, and December 31, 2020, amounts pertaining to expected income tax refunds of $ 13 million are included in “Income taxes and other current assets” on the consolidated balance sheets, respectively. Frontier considered positive and negative evidence in regard to evaluating certain deferred tax assets during the second quarter of 2021, including the development of recent years of pre-tax book losses. On the basis of this evaluation, a valuation allowance of $ 108 million ($ 85 million net of federal benefit) has been recorded as of April 30, 2021. As described more fully in Note 1 and Note 3, the Company emerged from bankruptcy on April 30, 2021, and consummated a taxable disposition of substantially all of the assets and/or subsidiary stock of the Company and utilized substantially all of the Company’s Net Operating Losses (“NOLs”).

Net Earnings (Loss) Per Share

Net Earnings (Loss) Per Share	6 Months Ended
Net Earnings (Loss) Per Share	Jun. 30, 2021
Net Earnings (Loss) Per Share [Abstract]
Net Earnings (Loss) Per Share	(15) Net Earnings (Loss) Per Share : The reconciliation of the net earnings (loss) per share calculation is as follows : Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Net income (loss) used for basic and diluted earnings (loss) per share: Total basic net income (loss) attributable to Frontier common shareholders $ 99 $ 4,481 $ ( 181 ) Effect of loss related to dilutive stock units - - - Total diluted net income (loss) attributable to Frontier common shareholders $ 99 $ 4,481 $ ( 181 ) Basic earnings (loss) per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 244,401 104,816 104,988 Less: Weighted average unvested restricted stock awards - ( 154 ) ( 463 ) Total weighted average shares outstanding - basic 244,401 104,662 104,525 Basic net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 42.81 $ ( 1.73 ) Diluted earnings (loss) per share: Total weighted average shares outstanding - basic 244,401 104,662 104,525 Effect of dilutive stock units - 340 - Total weighted average shares outstanding - diluted 244,401 105,002 104,525 Diluted net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 42.68 $ ( 1.73 ) Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Net income (loss) used for basic and diluted earnings (loss) per share: Total basic net income (loss) attributable to Frontier common shareholders $ 99 $ 4,541 $ ( 367 ) Effect of loss related to dilutive stock units - - - Total diluted net income (loss) attributable to Frontier common shareholders $ 99 $ 4,541 $ ( 367 ) Basic earnings (loss) per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 244,401 104,799 105,029 Less: Weighted average unvested restricted stock awards - ( 215 ) ( 592 ) Total weighted average shares outstanding - basic 244,401 104,584 104,437 Basic net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 43.42 $ ( 3.51 ) Diluted earnings (loss) per share: Total weighted average shares outstanding - basic 244,401 104,584 104,437 Effect of dilutive shares - 340 - Total weighted average shares outstanding - diluted 244,401 104,924 104,437 Diluted net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 43.28 $ ( 3.51 ) For the two months ended June 30, 2021, there were no outstanding stock options or units that would have a dilutive effect on earnings per share. In calculating diluted net loss per common share for the three and six months ended June 30, 2020, the effect of all common stock equivalents was excluded from the computation as the effect would have been antidilutive. Stock Options For the one month and four months ended April 30, 2021 and the two months ended June 30, 2020, previously granted options to purchase 1,334 shares issuable under Old Frontier employee compensation plans were not included in the diluted earnings (loss) per share (EPS) calculation because their inclusion would have an antidilutive effect. Stock Units As of June 30, 2021, there were no stock units outstanding. As of June 30, 2020, there were 339,544 stock units issued under Old Frontier director and employee compensation plans that were no t included in the diluted EPS calculation for the six months ended June 30, 2020 because their inclusion would have an antidilutive effect.

Stock Plans

Stock Plans	6 Months Ended
Stock Plans	Jun. 30, 2021
Stock Plans [Abstract]
Stock Plans	(16) Stock Plans : Upon emergence, all outstanding stock-based compensation plans of Old Frontier were terminated and, in accordance with the Plan, the form of the Frontier Communications Parent, Inc. 2021 Management Incentive Plan (the “Incentive Plan”) was approved and adopted by the Board. The Incentive Plan permits stock-based awards to be made to employees, directors, or consultants of the Company or its affiliates, as determined by the Compensation and Human Capital Committee. At June 30, 2021, there were 15,600,000 shares of Common Stock reserved for issuance pursuant to the Incentive Plan and no grants or awards had been made. In July 2021, the Company awarded an aggregate of approximately 5,340,000 unvested restricted stock units (which includes the “target” number of restricted stock units subject to performance conditions granted to certain officers), under the Incentive Plan to certain employees, directors and officers of the Company, subject to satisfaction of the applicable vesting conditions. Restricted Stock The following summary presents information regarding unvested restricted stock with regard to restricted stock granted under the 2017 EIP : Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2021 (Predecessor) 304 $ 6.78 $ - Restricted stock granted - $ - $ - Restricted stock vested ( 41 ) $ 8.23 $ - Restricted stock forfeited ( 109 ) $ 8.23 $ - Balance at April 30, 2021 (Predecessor) 154 $ 5.38 $ - Cancellation of restricted stock ( 154 ) $ - $ - Balance at April 30, 2021 (Predecessor) - $ - $ - Balance at June 30, 2021 (Successor) - For purposes of determining compensation expense, the fair value of each restricted stock grant is estimated based on the closing price of a share of our common stock on the date of the grant. Total remaining unrecognized compensation cost associated with unvested restricted stock awards that is deferred at June 30, 2021 was less than $ 1 million.

Comprehensive Income (Loss)

Comprehensive Income (Loss)	6 Months Ended
Comprehensive Income (Loss)	Jun. 30, 2021
Comprehensive Income (Loss) [Abstract]
Comprehensive Income (Loss)	(17) Comprehensive Income (Loss) : Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting equity (deficit) and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net loss. In May of 2021, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in a remeasurement of its other postretirement benefit obligation and a prior service credit of $ 55 million, which is deferred in “Accumulated comprehensive income” on our consolidated balance sheet for the two months ended June 30, 2021. Refer to Note 18 for further details. The components of accumulated other comprehensive income (loss), net of tax, and changes are as follows : Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2021 (Predecessor) (1) $ ( 699 ) $ ( 56 ) $ ( 755 ) Other comprehensive income (loss) before reclassifications 270 74 344 Amounts reclassified from accumulated other comprehensive loss to net loss 19 ( 4 ) 15 Net current-period other comprehensive income (loss) 289 70 359 Cancellation of Predecessor equity 410 ( 14 ) 396 Balance at April 30, 2021 (Predecessor) (1) $ - $ - $ - Balance at April 30, 2021 (Successor) (1) $ - $ - $ - Other comprehensive income (loss) before reclassifications - 42 42 Amounts reclassified from accumulated other comprehensive loss to net loss - ( 1 ) ( 1 ) Net current-period other comprehensive income (loss) - 41 41 Balance at June 30, 2021 (Successor) (1) $ - $ 41 $ 41 Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2020 (Predecessor) (1) $ ( 684 ) $ 34 $ ( 650 ) Other comprehensive income (loss) before reclassifications ( 525 ) ( 15 ) ( 540 ) Amounts reclassified from accumulated other comprehensive loss to net loss 208 ( 5 ) 203 Net current-period other comprehensive income (loss) ( 317 ) ( 20 ) ( 337 ) Balance at June 30, 2020 (Predecessor) (1) $ ( 1,001 ) $ 14 $ ( 987 ) (1) Pension and OPEB amounts are net of tax of $ 234 million and $ 204 million as of January 1, 2021 and 2020, respectively and $ 14 million and $ 280 million as of June 30, 2021 and 2020, respectively. The significant items reclassified from components of accumulated other comprehensive loss are as follows: Amount Reclassified from Accumulated Other Comprehensive Loss (1) Successor Predecessor For the two months For the one month For the three months Affected Line Item in the ended June 30, ended April 30, ended June 30, Statement Where Net ($ in millions) 2021 2021 2020 Income (Loss) is presented Amortization of Pension Cost Items: Actuarial gains (losses) $ - $ ( 6 ) $ ( 30 ) One-time loss on disposal - - ( 61 ) Pension settlement costs - - ( 56 ) - ( 6 ) ( 147 ) Income (Loss) before income taxes Tax impact - 1 29 Income tax benefit $ - $ ( 5 ) $ ( 118 ) Net income (loss) Amortization of OPEB Cost Items: Prior-service costs $ 1 $ 3 $ 8 Actuarial gains (losses) - ( 2 ) ( 1 ) One-time loss on disposal - - ( 7 ) 1 1 - Income (Loss) before income taxes Tax impact - - - Income tax benefit $ 1 $ 1 $ - Net income (loss) Amount Reclassified from Accumulated Other Comprehensive Loss (1) Successor Predecessor For the two months For the four months For the six months Affected Line Item in the ended June 30, ended April 30, ended June 30, Statement Where Net ($ in millions) 2021 2021 2020 Income (Loss) is presented Amortization of Pension Cost Items Actuarial gains (losses) $ - $ ( 24 ) $ ( 47 ) One-time loss on disposal - - ( 61 ) Pension settlement costs - - ( 159 ) - ( 24 ) ( 267 ) Income (Loss) before income taxes Tax impact - 5 59 Income tax benefit $ - $ ( 19 ) $ ( 208 ) Net income (loss) Amortization of OPEB Cost Items Prior-service costs $ 1 $ 10 $ 16 Actuarial gains (losses) - ( 5 ) ( 3 ) One-time loss on disposal - - ( 7 ) 1 5 6 Income (Loss) before income taxes Tax impact - ( 1 ) ( 1 ) Income tax benefit $ 1 $ 4 $ 5 Net income (loss) (1) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 18 - Retirement Plans for additional details) .

Retirement Plans

Retirement Plans	6 Months Ended
Retirement Plans	Jun. 30, 2021
Retirement Plans [Abstract]
Retirement Plans	( 18) Retirement Plans : Frontier recognizes actuarial gains (losses) for our pension and postretirement plans in the period they occur. The components of net periodic benefit cost other than the service cost component for our plans as well as any actuarial gains or losses are included in “Investment and other income (loss)” on the consolidated statement of operations. The following tables provide the components of total pension benefit cost : Successor Predecessor Pension Pension For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of total pension benefit cost Service cost $ 13 $ 8 $ 24 Interest cost on projected benefit obligation 18 8 28 Expected return on plan assets ( 31 ) ( 16 ) ( 39 ) Amortization of unrecognized loss - 6 30 Net periodic pension benefit cost - 6 43 Pension settlement costs - - 56 Gain on disposal, net - - ( 50 ) Total pension benefit cost $ - $ 6 $ 49 Successor Predecessor Pension Pension For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of total pension benefit cost Service cost $ 13 $ 32 $ 49 Interest cost on projected benefit obligation 18 31 58 Expected return on plan assets ( 31 ) ( 61 ) ( 89 ) Amortization of unrecognized loss - 24 47 Net periodic pension benefit cost - 26 65 Pension settlement costs - - 159 Gain on disposal, net - - ( 50 ) Total pension benefit cost $ - $ 26 $ 174 The components of net periodic benefit cost other than the service cost component are included in “Investment and other income” on the consolidated statement of operations. As part of fresh start accounting, Frontier revalued its net pension obligation as of April 30, 2021. In revaluating the pension benefit obligation, the assumed discount rate was 3.10 % and the assumed rate of return on Plan assets was 7.5 %. The discount rate increased compared to the 2.60 % used in the December 31, 2020 valuation. This change as well as other changes in assumptions lead to a pension obligation decrease of $ 328 million. The value of our pension plan assets increased $ 79 million from $ 2,507 million at December 31, 2020 to $ 2,586 million at April 30, 2021. This increase primarily resulted from contributions of $ 32 million and investment returns of $ 78 million, partially offset by benefit payments to participants of $ 25 million and plan expenses of $ 6 million. The value of our pension plan assets increased $ 61 million from $ 2,586 million at April 30, 2021 to $ 2,647 million at June 30, 2021. This increase primarily resulted from investment returns of $ 76 million, partially offset by benefit payments to participants of $ 13 million and plan expenses of $ 2 million. The pension plan contains provisions that provide certain employees with the option of receiving a lump sum payment upon retirement. Frontier’s accounting policy is to record these payments as a settlement only if, in the aggregate, they exceed the sum of the annual service and interest costs for the Pension Plan’s net periodic pension benefit cost. During the six months ended June 30, 2020, lump sum pension settlement payments to terminated or retired individuals amounted to $ 464 million, which exceeded the settlement threshold of $ 211 million, and as a result, Frontier recognized non-cash settlement charges totaling $ 159 million during the six months ended June 30, 2020. Required pension plan contributions for fiscal year 2020 were approximately $ 180 million prior to the CARES Act that was passed in March 2020. The CARES Act allowed employers to postpone pension contributions due in 2020 until January 4, 2021. As a result, Frontier elected to defer all of its remaining 2020 fiscal year required contributions of approximately $ 127 million including additional interest. In March 2021, Congress passed the American Rescue Plan Act, or ARPA, which includes pension funding relief for plan sponsors. ARPA provides for 1) a shortfall amortization period change from 7 to 15 years with a fresh start for the existing shortfall, with an option to commence in this in the 2019 plan year and 2) interest rate stabilization, with an option to commence in this in the 2020 plan year. Incorporating the ARPA pension relief provisions, our pension plan contributions in the fiscal year 2021 are estimated to be $ 95 million. Frontier made contribution payments of $ 32 million during the four months ended April 30, 2021. The following tables provide the components of total postretirement benefit cost : Successor Predecessor Postretirement Postretirement For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of net periodic postretirement benefit cost Service cost $ 3 $ 2 $ 5 Interest cost on projected benefit obligation 5 2 8 Amortization of prior service cost (credit) ( 1 ) ( 3 ) ( 8 ) Amortization of unrecognized (gain) loss 13 2 1 Net periodic postretirement benefit cost 20 3 6 One-time gain on sale - - ( 24 ) Net periodic postretirement benefit cost $ 20 $ 3 $ ( 18 ) Successor Predecessor Postretirement Postretirement For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of net periodic postretirement benefit cost Service cost $ 3 $ 7 $ 10 Interest cost on projected benefit obligation 5 9 16 Amortization of prior service cost (credit) ( 1 ) ( 10 ) ( 16 ) Amortization of unrecognized (gain) loss 13 5 3 Net periodic postretirement benefit cost 20 11 13 One-time gain on sale - - ( 24 ) Net periodic postretirement benefit cost $ 20 $ 11 $ ( 11 ) As part of fresh start accounting, the Company remeasured its other postretirement benefit obligation as of April 30, 2021. The assumed discount rate for this remeasurement increased from 2.60 % to 3.30 %, resulting in a reduction of our postretirement benefit obligation of approximately $ 101 million. As such, the postretirement benefit obligation was reduced from $ 1,042 million as of December 31, 2020, to $ 941 million as of April 30, 2021. In May of 2021, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in a remeasurement of its other postretirement benefit obligation and a prior service credit of $ 55 million, which is deferred in Accumulated comprehensive income for the two months ended June 30, 2021. The remeasurement resulted in a decrease to the discount rate used to calculate the benefit obligation from 3.30 % to 3.20 %, resulting in a remeasurement loss of approximately $ 14 million. As a result of fresh start accounting, Frontier updated its policy to recognize actuarial gains and losses in the period in which they occur. As such, this loss on remeasurement was recorded in Investment and other income, net on our consolidated statement of operations for the two months ended June 30, 2021. During the one month and four months of April 30, 2021, we capitalized $ 1 million and $ 7 million, respectively, of pension and OPEB expense into the cost of our capital expenditures, as the costs relate to our engineering and plant construction activities. During the two months ended June 30, 2021, we capitalized $ 4 million of pension and OPEB expense. During the three and six months ended June 30, 2020, we capitalized $ 7 million and $ 13 million, respectively, of pension and OPEB expense into the cost of our capital expenditures, as the costs relate to our engineering and plant construction activities.

Commitments And Contingencies

Commitments And Contingencies	6 Months Ended
Commitments And Contingencies	Jun. 30, 2021
Commitments And Contingencies [Abstract]
Commitments And Contingencies	(19) Commitments and Contingencies : Although from time to time we make short-term purchasing commitments to vendors with respect to capital expenditures, we generally do not enter into firm, written contracts for such activities. Frontier accepted the FCC’s CAF Phase II offer in 25 states, which provides $ 313 million in annual support through 2020 (since extended to 2021) in return for the Company’s commitment to make broadband available to households within the CAF II eligible areas. The CAF II program ends, and the Company must complete the CAF II deployment by December 31, 2021. On January 30, 2020, the FCC adopted an order establishing the Rural Digital Opportunity Fund (RDOF) program. The FCC held the RDOF Phase I auction from October 29, 2020 through November 25, 2020 and announced the results on December 7, 2020. Frontier was awarded approximately $ 371 million over ten years to build gigabit capable broadband over a fiber-to-the-premises network to approximately 127,000 locations in eight states (California, Connecticut, Florida, Illinois, New York, Pennsylvania, Texas, and West Virginia). Frontier submitted its Long Form application to the FCC on January 29, 2021 and, assuming the long-form application is granted by the FCC, anticipates that it will begin receiving funding on January 1, 2022, in which case, Frontier will be required to complete the buildout to these locations by December 31, 2027, with interim target milestones over this period. Beginning in 2022, Frontier will be required to issue letters of credit to the FCC as a condition for amounts awarded. After the FCC updates its maps with more granular broadband availability information, the FCC plans to hold a second auction (RDOF Phase II) for any remaining locations with the remaining funding, up to approximately $ 11.2 billion. On April 30, 2018, an amended consolidated class action complaint was filed in the United States District Court for the District of Connecticut on behalf of certain purported stockholders against Frontier, certain of its current and former directors and officers and the underwriters of certain Frontier securities offerings. The complaint was brought on behalf of all persons who (1) acquired Frontier common stock between February 6, 2015 and February 28, 2018, inclusive, and/or (2) acquired Frontier common stock or Mandatory Convertible Preferred Stock either in or traceable to Frontier’s offerings of common and preferred stock conducted on or about June 2, 2015 and June 8, 2015. The complaint asserted, among other things, violations of Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 thereunder, Section 20(a) of the Exchange Act and Sections 11 and 12 of the Securities Act of 1933, as amended (the “Securities Act”), in connection with certain disclosures relating to the CTF Acquisition. The complaint sought, among other things, damages and equitable and injunctive relief. On March 8, 2019, the District Court granted in its entirety Frontier’s motion to dismiss the complaint. The District Court dismissed with prejudice a number of claims and with respect to certain other claims that were not dismissed with prejudice, Plaintiffs were permitted to seek the court’s permission to refile. On May 10, 2019, Plaintiffs filed a motion for leave to amend along with a proposed amended complaint that is narrower in scope than the dismissed complaint. On March 24, 2020, the court denied plaintiffs’ motion for leave to amend, finding that they had not pled a viable claim. Plaintiffs appealed and the case is pending with the Second Circuit Court of Appeals. Following Frontier’s emergence from bankruptcy, the Second Circuit set a briefing schedule completed in July 2021, with oral argument likely in the fall of 2021. We continue to dispute the allegations and intend to vigorously defend against such claims. In addition, shareholders have filed derivative complaints on behalf of the Company in Connecticut, California, and Delaware courts. The derivative complaints are based, generally, on the same facts asserted in the consolidated class action complaint and allege against current and former officers and directors of the Company (i) breach of fiduciary duty claims for disseminating false and misleading information to shareholders, failure to manage internal controls, and failure to oversee and manage the company; (ii) unjust enrichment and waste of corporate assets claims; and (iii) violations of Section 14(a) of the Exchange Act for the false and misleading statements. We also dispute the allegations in the derivative complaints described above and intend to vigorously defend against such claims. Given that all of these matters are in the initial stages of litigation, we are unable to estimate a reasonably possible range of loss, if any, that may result. In addition, we are party to various legal proceedings (including individual actions, class and putative class actions, and governmental investigations) arising in the normal course of our business covering a wide range of matters and types of claims including, but not limited to, general contract disputes, billing disputes, rights of access, taxes and surcharges, consumer protection, advertising, sales and the provision of services, intellectual property, including, trademark, copyright, and patent infringement, employment, regulatory, tort, claims of competitors and disputes with other carriers. Litigation is subject to uncertainty and the outcome of individual matters is not predictable. However, we believe that the ultimate resolution of all such matters, after considering insurance coverage or other indemnities to which we are entitled, will not have a material adverse effect on our financial position, results of operations, or cash flows. In October 2013, the California Attorney General’s Office notified certain Verizon companies, including one of the subsidiaries that we acquired in the CTF Acquisition, of potential violations of California state hazardous waste statutes primarily arising from the disposal of electronic components, batteries and aerosol cans at certain California facilities. We are cooperating with this investigation. We have accrued an amount for potential penalties that we deem to be probable and reasonably estimated, and we do not expect that any potential penalties, if ultimately incurred, will be material in comparison to the established accrual. We accrue an expense for pending litigation when we determine that an unfavorable outcome is probable, and the amount of the loss can be reasonably estimated. Legal defense costs are expensed as incurred. None of our existing accruals for pending matters, after considering insurance coverage, is material. We monitor our pending litigation for the purpose of adjusting our accruals and revising our disclosures accordingly, when required. Litigation is, however, subject to uncertainty, and the outcome of any particular matter is not predictable. We will vigorously defend our interests in pending litigation, and as of this date, we believe that the ultimate resolution of all such matters, after considering insurance coverage or other indemnities to which we are entitled, will not have a material adverse effect on our consolidated financial position, results of operations, or our cash flows. As part of the sale of the Northwest Operations, Frontier has agreed to indemnify the purchaser for certain customary post-closing matters, including, among other things, breaches of certain covenants, agreements and warranties included in the purchase agreement. While Frontier intends to comply with its obligations under the purchase agreement, we could be obligated to make payments pursuant to these provisions in the future. We conduct certain of our operations in leased premises and also lease certain equipment and other assets pursuant to operating leases. The lease arrangements have terms ranging from 1 to 99 years and several contain rent escalation clauses providing for increases in monthly rent at specific intervals. When rent escalation clauses exist, we record annual rental expense based on the total expected rent payments on a straight-line basis over the lease term. Certain leases also have renewal options. Renewal options that are reasonably assured are included in determining the lease term. We are party to contracts with several unrelated long-distance carriers. The contracts provide fees based on traffic they carry for us subject to minimum monthly fees.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policy)	6 Months Ended
Summary Of Significant Accounting Policies (Policy)	Jun. 30, 2021
Summary Of Significant Accounting Policies [Abstract]
Basis Of Presentation And Use Of Estimates	Basis of Presentation and Use of Estimates : Frontier Communications Parent, Inc. and its subsidiaries are referred to as “we,” “us,” “our,” “Frontier,” or the “Company” in this report. Our interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2020. All significant intercompany balances and transactions have been eliminated in consolidation. These interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary, in the opinion of Frontier’s management, to present fairly the results for the interim periods shown. Revenues, net income (loss) and cash flows for any interim periods are not necessarily indicative of results that may be expected for the full year. We operate in one reportable segment. Frontier provides both regulated and unregulated voice, data and video services to consumer, business, and wholesale customers and is typically the incumbent voice services provider in its service areas. For our interim financial statements as of and for the period ended June 30, 2021, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-Q with the Securities and Exchange Commission (SEC). The preparation of our interim financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the application of fresh start accounting, allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others. For information about our use of estimates as a result of fresh start accounting, See Note 4. Chapter 11 Bankruptcy Emergence On April 14, 2020 (the “Petition Date”), Frontier Communications Corporation, a Delaware corporation (“Old Frontier”), and its subsidiaries (collectively with Old Frontier, the “Debtors”), commenced cases under chapter 11 (the “Chapter 11 Cases”) of title 11 of the United States Code (the “Bankruptcy Code”) in the U.S. Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). On August 27, 2020, the Bankruptcy Court confirmed the Fifth Amended Joint Plan of Reorganization of Frontier Communications Corporation and its Debtor Affiliates Pursuant to Chapter 11 of the Bankruptcy Code (the “Plan” or the “Plan of Reorganization”), which was filed with the Bankruptcy Court on August 21, 2020, and on April 30, 2021 (the “Effective Date”), the Debtors satisfied the conditions precedent to consummation of the Plan as set forth in the Plan, and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. See Note 3 for additional information related to our emergence from Chapter 11 Cases. Fresh Start Accounting Upon emergence from bankruptcy, we adopted fresh start accounting in accordance with Accounting Standards Codification (ASC) Topic 852 – Reorganizations (ASC 852) and became a new entity for financial reporting purposes. As a result, the consolidated financial statements after the Effective Date are not comparable with the consolidated financial statements on or before that date as indicated by the “black line” division in the financial statements and footnote tables, which emphasizes the lack of comparability between amounts presented. References to “Successor” relate to our financial position and results of operations after the Effective Date. References to “Predecessor” refer to the financial position and results of operations of Old Frontier and its subsidiaries on or before the Effective Date. See Note 4 for additional information related to Fresh Start Accounting. During the Predecessor period, ASC 852 was applied in preparing the consolidated financial statements. ASC 852 requires the financial statements, for periods subsequent to the commencement of the Chapter 11 Cases, to distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. ASC 852 requires certain additional reporting for financial statements prepared between the bankruptcy filing date and the date of emergence from bankruptcy, including: (i) Reclassification of pre-petition liabilities that are unsecured, under-secured or where it cannot be determined that the liabilities are fully secured, to a separate line item on the consolidated balance sheet called, "Liabilities subject to compromise"; and (ii) Segregation of “Reorganization items, net” as a separate line on the consolidated statements of comprehensive loss, included within income from continuing operations. Upon application of fresh start accounting, we allocated the reorganization value to our individual assets and liabilities (except for deferred income taxes) based on their estimated fair values in conformity with ASC Topic 805, Business Combinations. The amount of deferred taxes was determined in accordance with ASC Topic 740, Income Taxes. The Effective Date fair values of our assets and liabilities differed materially from their recorded values as reflected on the historical balance sheets, see Note 4.
Changes In Accounting Policies	b) Changes in Accounting Policies: The accounting policy differences between Predecessor and Successor include: Universal Service Fund and other Surcharges - Frontier collects various taxes, Universal Service Fund (USF) surcharges (primarily federal USF), and certain other taxes, from its customers and subsequently remits them to governmental authorities. The Predecessor recorded USF and other taxes on a gross basis on the consolidated statement of operations, included within “Revenue” and “Network access expense”. After emergence, the Successor records these USF and other taxes on a net basis. Provision for Bad Debt – The Predecessor reported the provision for bad debt as a reduction of revenue. After emergence, the Successor reports bad debt expense as an operating expense included in “Selling, general, and administrative expenses”. Contract Acquisition Costs - During the Predecessor period, certain commissions to obtain new customers were deferred and amortized over four years, which represented the estimated customer contract period. As a result of fresh start accounting, that assumption was reevaluated and the period of benefit for our retail customers was determined to be less than one year. As such, these costs are now expensed as incurred. Actuarial Losses on Defined Benefit Plans - Historically, actuarial gains (losses) were recognized as they occurred and included in “Accumulated other comprehensive income (loss)”, and were subject to amortization over the estimated average remaining service period of participants. As part of fresh start accounting, Frontier has made an accounting policy election to recognize these gains and losses immediately in the period they occur as Investment and other income (loss) on the consolidated statement of operations. Government grants revenue - Certain governmental grants that were historically presented on a net basis as part of capital expenditures, are now presented on a gross basis and included in ”Revenue” on the consolidated statement of operations. Administrative Expenses – Historically, the Predecessor capitalized certain administrative expenses, that following emergence, are expensed during the period incurred and included in “Selling, general, and administrative expense” on the consolidated statement of operations .
Going Concern	Going Concern: In accordance with the requirements of Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements Going Concern (ASU 2014-15)”, and ASC 205, “Presentation of Financial Statements”, the Company has the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about its ability to meet its future financial obligations. In its evaluation for this report, management considered the Company’s current financial condition and liquidity sources, including current funds available, forecasted future cash flows and the Company’s conditional and unconditional obligations due within one year following the date of issuance of this Quarterly Report on Form 10-Q. During the pendency of the Chapter 11 Cases, the Predecessor’s ability to continue as a going concern was contingent upon a variety of factors, including the Bankruptcy Court’s approval of the Plan and the Predecessor’s ability to successfully implement the Plan. As a result of the effectiveness of the Plan, the Company believes it has the ability to meet its obligations for at least one year from the date of issuance of this Form 10-Q. Accordingly, the accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course business.
Impact Of Covid-19	Impact of COVID-19: On March 11, 2020, the World Health Organization declared the corona virus outbreak a global pandemic (COVID-19) and recommended containment and other mitigation measures worldwide to lessen the transmission of COVID-19. In an effort to reduce the economic impacts of COVID-19, the United States federal government has responded with multiple stimulus bills. In addition, some of the states we operate in have issued executive orders as a result of COVID-19 that further impact our business. State and federal governments may continue to ask companies to aid in pandemic response. While certain customers have taken advantage of our COVID-19 related relief programs, as of June 30, 2021, very few had past due balances beyond the point of normal disconnection. Frontier’s response to COVID-19 has included comprehensive operational safety precautions for our employees and customers. To date, we have not experienced significant disruptions in our workforce due to COVID-19 related absences or legislative or regulatory changes. In addition, through June 30, 2021, we had not experienced any material disruptions in our supply chain; however, some of our business partners, particularly those vendors operating outside of the United States, have been more greatly impacted which has affected our service levels and distribution of work. While overall the operational and financial impacts to Frontier of the COVID-19 pandemic as of June 30, 2021 were not significant, we continue to closely monitor the evolution of the pandemic, including new COVID-19 variants, as well as the ongoing impact to our employees, our customers, our business and our results of operations. Though we have experienced a slowdown in service activations, this negative impact is offset by lower churn within our consumer and small and medium business customers. We also continue to closely track our customers’ payment activity as well as external factors, including the expiration of federal wage subsidies for individuals and small businesses which could materially impact payment trends. With more people working from home, we have experienced higher demands on our network and higher sales activity for our consumer broadband service offering. This sustained increase in network demand could lead to reduced network availability and potential outages, which may impair our ability to meet customer service level commitments, lead to higher costs, higher customer churn and potential increased regulatory actions. These potential changes, among others, could have a material financial impact to Frontier . We recommend that you review “Item 1A. Risk Factors” in this Form 10-Q for a further discussion on COVID-19 and the risks the Company currently faces.
Revenue Recognition	Revenue Recognition : Revenue for data & Internet services, voice services, video services and switched and non-switched access services is recognized as services are provided to customers. Services that are billed in advance include monthly recurring network access services (including data services), special access services, and monthly recurring voice, video, and related charges. Revenue is recognized by measuring progress toward the complete satisfaction of the Company’s performance obligations. The unearned portion of these fees is deferred as a component of “Advanced billings” on our consolidated balance sheet and recognized as revenue over the period that the services are provided. Services that are billed in arrears include non-recurring network access services (including data services), switched access services, and non-recurring voice and video services. The earned but unbilled portion of these fees is recognized as revenue in our consolidated statements of operations and accrued in “Accounts receivable” on our consolidated balance sheet in the period that services are provided. Excise taxes are recognized as a liability when billed. Satisfaction of Performance Obligations Frontier satisfies its obligations to customers by transferring goods and services in exchange for consideration received from the customer. The timing of Frontier’s satisfaction of the performance obligation may differ from the timing of the customer’s payment. Bundled Service and Allocation of Discounts When customers purchase more than one service, revenue for each is determined by allocating the total transaction price based upon the relative stand-alone selling price of each service. We frequently offer service discounts as an incentive to customers, which reduce the total transaction price. Any incentives which are considered cash equivalents (e.g. gift cards) that are granted will similarly result in a reduction of the total transaction price. Cash equivalent incentives are accounted for on a portfolio basis and are recognized in the month they are awarded to customers. Customer Incentives In the process of acquiring and/or retaining customers, we may issue a variety of incentives aside from service discounts or cash equivalent incentives. Those incentives that have stand-alone value (e.g. gift cards not considered cash equivalents or free goods/services) are considered separate performance obligations. While these incentives are free to the customer, a portion of the consideration received from the customer is ascribed to them based upon their relative stand-alone selling price. These types of incentives are accounted for on a portfolio basis with both revenue and expense recognized in the month they are awarded to the customer. The earned revenue associated with these incentives is reflected in “Other” revenue while the associated costs are reflected in “Network access expenses”. Upfront Fees All non-refundable upfront fees assessed to our customers provide them with a material right to renew; therefore, they are deferred by creating a contract liability and amortized into “Other revenue” over the average customer life using a portfolio approach. Customer Acquisition Costs Sales commission expenses are recognized as incurred. According to ASC 606, incremental costs in obtaining a contract with a customer are deferred and recorded as a contract asset if the period of benefit is expected to be greater than one year. For our retail customers, this period of benefit has been determined to be less than one year. As such, the Company applies the practical expedient that allows such costs to be expensed as incurred. Taxes, Surcharges and Subsidies Frontier collects various taxes, Universal Service Fund (USF) surcharges (primarily federal USF), and certain other surcharges, from its customers and subsequently remits these taxes to governmental authorities. USF and other surcharges amounted to $ 21 million and $ 83 million for the one and four months ended April 30, 2021, and $ 50 million and $ 107 million for the three and six months ended June 30, 2020. In June 2015, Frontier accepted the FCC offer of support to price cap carriers under the Connect America Fund (CAF) Phase II program, which is intended to provide long-term support for broadband in high cost unserved or underserved areas. We recognize FCC’s CAF Phase II subsidies into revenue on a straight-line basis over the seven-year funding term.
Cash Equivalents	Cash Equivalents : We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash of $ 50 million and $ 58 million is included in “Other assets” on our consolidated balance sheet as of June 30, 2021 and December 31, 2020.
Definite And Indefinite Lived Intangible Assets	Definite and Indefinite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. Frontier historically amortized its acquired customer lists and certain other finite-lived intangible assets over their estimated useful lives on an accelerated basis. Upon emergence from bankruptcy, customer relationship intangibles were established for business and wholesale customers. These intangibles are amortized on a straight-line basis over their assigned useful life of between 11 and 16 years. Additionally, trademark and tradename assets established upon emergence are amortized on a straight-line basis over 5 years. We review such intangible assets to assess whether any potential impairment exists and whether factors exist that would necessitate a change in useful life and a different amortization period.
Lease Accounting	Lease Accounting: We determine if an arrangement contains a lease at inception. Right-of-use (ROU) assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating and Finance lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The operating and finance lease ROU asset also includes any lease payments made and excludes lease incentives. Our lease terms used in accounting for leases may reflect options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for operating leases is recognized on a straight-line basis over the lease term. ROU assets for operating leases are recorded to “Other Assets”, and the related liabilities recorded to “Other current liabilities”, and “Other liabilities” on our consolidated balance sheets. Assets subject to finance leases are included in “Property, Plant & Equipment”, with corresponding liabilities recorded to “Other current liabilities”, and “Other liabilities” on our consolidated balance sheets. Upon emergence from bankruptcy, lease asset and liability balances were adjusted to fair value.

Emergence From The Chapter 11_2

Emergence From The Chapter 11 Cases (Tables)	6 Months Ended
Emergence From The Chapter 11 Cases (Tables)	Jun. 30, 2021
Emergence From The Chapter 11 Cases [Abstract]
Schedule Of Reorganization Items	Predecessor For the one month For the three months ended April 30, ended June 30, ($ in millions) 2021 2020 Gain on settlement of liabilities subject to compromise $ 5,274 $ - Fresh start valuation adjustments ( 1,038 ) - Write-off of debt issuance costs and original issue net discount on debt subject to compromise - ( 85 ) Debtor-in-possession financing costs ( 15 ) ( 19 ) Professional fees and other bankruptcy related costs ( 25 ) ( 38 ) Reorganization items, net $ 4,196 $ ( 142 ) Predecessor For the four months For the six months ended April 30, ended June 30, ($ in millions) 2021 2020 Gain on settlement of liabilities subject to compromise $ 5,274 $ - Fresh start valuation adjustments ( 1,038 ) - Write-off of debt issuance costs and original issue net discount on debt subject to compromise - ( 85 ) Debtor-in-possession financing costs ( 15 ) ( 19 ) Professional fees and other bankruptcy related costs ( 50 ) ( 38 ) Reorganization items, net $ 4,171 $ ( 142 )

Fresh Start Accounting (Tables)

Fresh Start Accounting (Tables)	6 Months Ended
Fresh Start Accounting (Tables)	Jun. 30, 2021
Fresh Start Accounting [Abstract]
Reconciliation Of Enterprise And Reorganization Value	The following table reconciles the enterprise value to the estimated fair value of the Successor common stock as of the Effective Date: ($ in millions and shares in thousands, except per share data) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Less: Fair value of debt and other liabilities ( 7,267 ) Less: Pension and other postretirement benefits ( 1,774 ) Less: Deferred tax liability ( 291 ) Fair value of Successor stockholders’ equity $ 4,108 Shares issued upon emergence 244,401 Per share value $ 17 The reconciliation of the Company’s enterprise value to reorganization value as of the Effective Date is as follows: ($ in millions) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Plus: Current liabilities (excluding debt, finance leases, and non-operating liabilities) 1,179 Plus: Long term liabilities (excluding debt, finance leases, deferred tax liability) 307 Reorganization value $ 14,926
Fresh Start	The following table reflects the preliminary reorganization and application of ASC 852 on our consolidated balance sheet as of April 30, 2021: (Unaudited) (Unaudited) ($ in millions) Predecessor Reorganization Fresh Start Successor April 30, 2021 Adjustments Adjustments April 30, 2021 ASSETS Current assets: Cash and cash equivalents $ 2,059 $ ( 1,169 ) (1) $ - $ 890 Accounts receivable, net 516 - - 516 Contract acquisition costs 91 - ( 91 ) (8) - Prepaid expenses 92 - - 92 Income taxes and other current assets 45 - ( 3 ) (8) 42 Total current assets 2,803 ( 1,169 ) ( 94 ) 1,540 Property, plant and equipment, net 13,020 - ( 4,473 ) (9) 8,547 Other intangibles, net 578 - 3,863 (10) 4,441 Other assets 526 ( 8 ) (1) ( 120 ) (8)(11) 398 Total assets $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 LIABILITIES AND EQUITY (DEFICIT) Current liabilities: Long-term debt due within one year $ 5,782 $ ( 5,767 ) (3) $ - $ 15 Accounts payable 518 ( 6 ) (2) - 512 Advanced billings 208 - - 208 Accrued other taxes 185 - - 185 Accrued interest 81 ( 1 ) (2) - 80 Pension and other postretirement benefits 48 - - 48 Other current liabilities 309 53 (2) ( 36 ) (11) 326 Total current liabilities 7,131 ( 5,721 ) ( 36 ) 1,374 Deferred income taxes 389 70 (14) ( 168 ) (14) 291 Pension and other postretirement benefits 2,163 - ( 437 ) (13) 1,726 Other liabilities 440 - ( 28 ) (11) 412 Long-term debt - 6,738 (3) 277 (12) 7,015 Total liabilities not subject to compromise 10,123 1,087 ( 392 ) 10,818 Liabilities subject to compromise 11,570 ( 11,570 ) (7) - - Total liabilities 21,693 ( 10,483 ) ( 392 ) 10,818 Equity (Deficit): Shareholders' equity of Frontier: Successor common stock - 2 (5) - 2 Predecessor common stock 27 ( 27 ) (4) - - Successor additional paid-in capital - 4,106 (5) - 4,106 Predecessor additional paid-in capital 4,818 ( 4,818 ) (4) - - Retained earnings (deficit) ( 8,855 ) 10,028 (6) ( 1,173 ) (15) - Accumulated other comprehensive income (loss), net of tax ( 741 ) - 741 (16) - Treasury common stock ( 15 ) 15 (4) - - Total equity (deficit) ( 4,766 ) 9,306 ( 432 ) 4,108 Total liabilities and equity (deficit) $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 Reorganization Adjustments In accordance with the Plan of Reorganization, the following adjustments were made: (1) Reflects net cash payments as of the Effective Date from implementation of the Plan as follows: ($ in millions) Sources: Net proceeds from Incremental Exit Term Loan Facility $ 220 Release of restricted cash from other assets to cash 8 Total sources 228 Uses: Payments of Excess to Unsecured senior notes holders ( 1,313 ) Payments of pre-petition accounts payable and contract cure payments ( 62 ) Payments of professional fees and other bankruptcy related costs ( 22 ) Total uses ( 1,397 ) Net uses of cash $ ( 1,169 ) (2) Reflects the reinstatement of accounts payable and accrued expenses upon emergence, as well as payments made on the Effective Date. (3) Reflects the conversion of our DIP-to-Exit term loan facility, DIP-to-Exit First Lien Notes, and DIP-to-Exit Second Lien Notes. Also represent the reclassification of the debt from current liabilities during bankruptcy to non-current liabilities based on the maturity of the debt recorded by the Company. (4) Reflects the cancellation of Predecessor common stock, additional paid in capital and treasury stock. (5) Reflects the issuance of Successor common stock and additional paid in capital to the unsecured senior note holders. (6) Reflects the cumulative impact of reorganization adjustments. ($ in millions) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Cancellation of Predecessor equity 4,754 Net impact on accumulated deficit $ 10,028 (7) As part of the Plan of Reorganization, the Bankruptcy Court approved the settlement of claims reported within Liabilities subject to compromise in the Company’s Consolidated balance sheet at their respective allowed claim amounts. The table below indicates the disposition of Liabilities subject to compromise: ($ in millions) Liabilities subject to compromise pre-emergence $ 11,570 Reinstated on the Effective Date: Accounts payable ( 66 ) Other current liabilities ( 59 ) Less: total liabilities reinstated ( 125 ) Amounts settled per the Plan of Reorganization Issuance of take back debt ( 750 ) Payment for settlement of unsecured senior noteholders ( 1,313 ) Equity issued at emergence to unsecured senior noteholders ( 4,108 ) Total amounts settled ( 6,171 ) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Fresh Start Adjustments In accordance with the application of Fresh Start accounting, the following adjustments were made: (8) Reflects unamortized deferred commissions paid to acquire new customers that are eliminated upon emergence as this is not a probable future benefit for the Successor. Costs to obtain customers have been reflected as part of intangible assets. Adjustment also reflects the elimination of certain contract assets and contract liabilities. (9) Property Plant & Equipment – Reflects the decrease in net book value of property and equipment to the estimated fair value as of the Effective Date. Personal property valued consisted of outside and inside plant network equipment, computers and software, vehicles, office furniture, fixtures and equipment, computers and software, and construction-in-progress. The fair value of our personal property was estimated using the cost approach, while the income approach was considered to assess economic sufficiency to support asset values. As a part of the valuation process, the third-party advisors’ diligence procedures included using internal data to identify and value assets. Real property valued consisted of land, buildings, and leasehold improvements. The fair value was estimated using the cost approach and sales comparison (market) approach, with consideration of economic sufficiency to support certain asset values. The following table summarizes the components of property and equipment, net as of April 30, 2021, and the fair value as of the Effective Date: Predecessor Fair Value Successor ($ in millions) Historical Value Adjustment Fair Value Land $ 209 $ 40 $ 249 Buildings and leasehold improvements 2,134 ( 958 ) 1,176 General support 1,635 ( 1,462 ) 173 Central office/electronic circuit equipment 8,333 ( 7,364 ) 969 Poles 1,359 ( 843 ) 516 Cable, fiber and wire 11,824 ( 8,755 ) 3,069 Conduit 1,611 ( 282 ) 1,329 Construction work in progress 1,048 18 1,066 Property, plant and equipment $ 28,153 $ ( 19,606 ) $ 8,547 Less: Accumulated depreciation ( 15,133 ) 15,133 - Property, plant and equipment, net $ 13,020 $ ( 4,473 ) $ 8,547 (10) Reflects the fair value adjustment to recognize trademark, trade name and customer relationship . For purposes of estimating the fair values of customer relationships, the Company utilized an Income Approach, specifically, the Multi-Period Excess Earnings method, or MPEEM. The MPEEM estimates fair value based on the present value of the incremental after-tax cash flows attributable only to the subject intangible assets after deducting contributory asset charges. The cash flows attributable to the customer relationships were adjusted for contributory asset charges related to the working capital, fixed assets, trade name/trademarks and assembled workforce. The discount rate utilized to present-value the after-tax cash flows was based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. For purposes of estimating the fair value of trademarks and tradenames, an Income approach was used, specifically, the Relief from Royalty Method. The estimated royalty rates were historical third-party transactions regarding the licensing of similar type of assets as well as a review of historical assumptions used in prior transactions. The selected royalty rates were applied to the revenue generated by the trademarks and tradenames to determine the amount of royalty payments saved as a result of owning these assets. The forecasted cash flows were based on the Company’s projected revenues and the resulting royalty savings were discounted using a rate based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. (11) Reflects the fair value adjustment to the right of use assets and lease liabilities. Upon application of fresh start accounting, the Company revalued its right-of-use assets and lease liabilities using the incremental borrowing rate applicable to the Company after emergence from bankruptcy and commensurate with its new capital structure. In addition, the Company decreased the right-of-use assets to recognize $ 4 million related to the unfavorable lease contracts. (12) Reflects the fair value adjustment to adjust Long-term debt as of the Effective Date. This adjustment is to state the Company's debt at estimated fair values. (13) Reflects a remeasurement of pension and Other Postretirement Benefits related accounts as part of fresh start accounting considerations at emergence. (14) Reflects the impact of fresh start adjustments on deferred taxes. Frontier purchased the assets, including the stock of subsidiaries, of Frontier Communications Corporation (“Predecessor’s Parent”) at the time of emergence. The Predecessor’s Parent’s federal and state net operating loss carryforwards are expected to have been utilized as a result of the taxable gain realized upon emergence. To the extent not utilized to offset taxable gain, such net operating loss carryforwards are expected to be reduced in accordance with Section 108 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). As part of the taxable purchase, elections were made under Code section 338(h)(10) to step up the value of assets in certain subsidiaries to fair market value. All other subsidiaries carried over their deferred taxes. The adjustments reflect a $ 1.5 billion reduction in deferred tax assets for federal and state net operating loss carryforwards, a reduction in valuation allowance and a reduction in deferred tax liabilities. (15) Reflects the cumulative impact of the fresh start adjustments as discussed above and the elimination of Predecessor accumulated earnings. (16) Reflects the derecognition of accumulated other comprehensive loss.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
Revenue Recognition (Tables)	Jun. 30, 2021
Revenue Recognition [Abstract]
Disaggregation Of Revenue	Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Data and Internet services $ 556 $ 283 $ 874 Voice services 283 160 523 Video services 105 54 200 Other 62 30 108 Revenue from contracts with customers (1) 1,006 527 1,705 Subsidy and other revenue (2) 55 28 96 Total revenue $ 1,061 $ 555 $ 1,801 Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Consumer (3) $ 543 $ 283 $ 904 Business and wholesale (3) 463 244 801 Revenue from contracts with customers (1) 1,006 527 1,705 Subsidy and other revenue (2) 55 28 96 Total revenue $ 1,061 $ 555 $ 1,801 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Data and Internet services $ 556 $ 1,125 $ 1,806 Voice services 283 647 1,095 Video services 105 223 422 Other 62 125 225 Revenue from contracts with customers (1) 1,006 2,120 3,548 Subsidy and other revenue (2) 55 111 186 Total revenue $ 1,061 $ 2,231 $ 3,734 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Consumer (3) $ 543 $ 1,133 $ 1,881 Business and wholesale (3) 463 987 1,667 Revenue from contracts with customers (1) 1,006 2,120 3,548 Subsidy and other revenue (2) 55 111 186 Total revenue $ 1,061 $ 2,231 $ 3,734 (1) Lease revenue included in Revenue from contracts with customers was $ 11 million for the two months ended June 30, 2021, $ 5 million and $ 26 million for the one and four months ended April 30, 2021, respectively, and $ 17 million and $ 34 million for the three and six months ended June 30, 2020, respectively. (2) Includes $ 10 million in transition services revenue in connection with the divestiture of the Northwest Operations for the three and six months ended June 30, 2020. (3) Due to changes in methodology during the second quarter of 2021, historical periods have been updated to reflect the comparable amounts.
Changes In Contract Assets And Contract Liabilities	Contract Assets Contract Liabilities ($ in millions) Current Noncurrent Current Noncurrent Balance at December 31, 2020 (Predecessor) $ 6 $ 9 $ 58 $ 20 Revenue recognized included in opening contract balance ( 4 ) - ( 23 ) ( 3 ) Cash received, excluding amounts recognized as revenue - - 22 2 Credits granted, excluding amounts recognized as revenue - - - - Reclassified between current and concurrent - - - - Balance at April 30, 2021 (Predecessor) $ 2 $ 9 $ 57 $ 19 Fresh start accounting adjustments ( 2 ) ( 9 ) ( 42 ) ( 18 ) Balance at April 30, 2021 (Predecessor) $ - $ - $ 15 $ 1 Balance at April 30, 2021 (Successor) $ - $ - $ 15 $ 1 Revenue recognized included in opening contract balance - - ( 4 ) ( 1 ) Cash received, excluding amounts recognized as revenue - - 8 4 Credits granted, excluding amounts recognized as revenue - - - - Reclassified between current and concurrent - - ( 1 ) 1 Balance at June 30, 2021 (Successor) $ - $ - $ 18 $ 5 Contract Assets Contract Liabilities ($ in millions) Current Noncurrent Current Noncurrent Balance at December 31, 2019 (Predecessor) $ 37 $ 8 $ 41 $ 21 Revenue recognized included in opening contract balance ( 18 ) - ( 33 ) ( 7 ) Cash received, excluding amounts recognized as revenue - - 42 7 Credits granted, excluding amounts recognized as revenue 1 - - - Reclassified between current and concurrent - - 1 ( 1 ) Balance at June 30, 2020 (Predecessor) $ 20 $ 8 $ 51 $ 20
Performance Obligations, Revenue	Successor ($ in millions) Revenue from contracts with customers 2021 (remaining six months) $ 546 2022 474 2023 291 2024 130 2025 77 Thereafter 126 Total $ 1,644

Accounts Receivable (Tables)

Accounts Receivable (Tables)	6 Months Ended
Accounts Receivable (Tables)	Jun. 30, 2021
Accounts Receivable [Abstract]
Accounts Receivable	Successor Predecessor ($ in millions) June 30, 2021 December 31, 2020 Retail and wholesale $ 447 $ 608 Other 75 75 Less: Allowance for credit losses ( 18 ) ( 130 ) Accounts receivable, net $ 504 $ 553
Activity In The Allowance For Credit Losses	Successor ($ in millions) Balance at April 30, 2021 $ - Provision for bad debt ( 6 ) Amounts charged to switched and nonswitched revenue ( 12 ) Balance at June 30, 2021 $ ( 18 )

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	6 Months Ended
Property, Plant And Equipment (Tables)	Jun. 30, 2021
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment, Net	Successor Predecessor ($ in millions) June 30, 2021 December 31, 2020 Property, plant and equipment $ 8,813 $ 27,695 Less: Accumulated depreciation ( 127 ) ( 14,764 ) Property, plant and equipment, net $ 8,686 $ 12,931
Schedule Of Depreciation Expense	Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Depreciation expense $ 127 $ 99 $ 314 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Depreciation expense $ 127 $ 407 $ 630

Other Intangibles (Tables)

Other Intangibles (Tables)	6 Months Ended
Other Intangibles (Tables)	Jun. 30, 2021
Other Intangibles [Abstract]
Components Of Other Intangibles	The components of other intangibles as of December 31, 2020 was follows : Predecessor December 31, 2020 Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Other Intangibles: Customer base $ 4,332 $ ( 3,781 ) $ 551 Trade name 122 - 122 Royalty agreement 72 ( 68 ) 4 Total other intangibles $ 4,526 $ ( 3,849 ) $ 677 As a result of fresh start accounting, on the Effective Date, intangible assets and related accumulated amortization of the Predecessor were eliminated. Successor intangible assets were recorded at fair value as of the Effective Date. See Note 4. The balances of these assets as of June 30, 2021 are as follows: Successor June 30, 2021 Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Other Intangibles: Customer Relationships - Business $ 800 $ ( 11 ) $ 789 Customer Relationships - Wholesale 3,491 ( 37 ) 3,454 Trademarks & Tradenames 150 ( 4 ) 146 Total other intangibles $ 4,441 $ ( 52 ) $ 4,389
Schedule Of Amortization Expense	Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Amortization expense $ 52 $ 20 $ 83 Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Amortization expense $ 52 $ 99 $ 182

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	6 Months Ended
Fair Value Of Financial Instruments (Tables)	Jun. 30, 2021
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Long-Term Debt	Successor Predecessor June 30, 2021 December 31, 2020 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 7,022 $ 7,105 $ 16,769 $ 11,635

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
Long-Term Debt (Tables)	Jun. 30, 2021
Long-Term Debt [Abstract]
Long-Term Debt	($ in millions) Principal debt outstanding, December 31, 2020 (Predecessor) $ 16,769 Issuance of incremental term loan 225 Issuance of Takeback Notes 750 Conversion of Unsecured Senior Notes ( 10,949 ) Repayment of long term subsidiary debt at maturity ( 1 ) Principal debt outstanding, April 30, 2021 (Predecessor) 6,794 Less: Unamortized debt issuance costs ( 2 ) Less: Unamortized premium (discount) ( 39 ) Less: Long-term debt due within one year ( 15 ) Carrying amount of debt, April 30, 2021 (Predecessor) 6,738 Fresh start accounting fair value adjustment 277 (1) Long-term debt, April 30, 2021 (Predecessor) $ 7,015 Principal debt outstanding, April 30, 2021 (Successor) $ 6,794 Repayment of long term debt at maturity ( 4 ) Principal debt outstanding, June 30, 2021 (Successor) 6,790 (2) Less: Unamortized fair value adjustment 232 Less: Long-term debt due within one year ( 15 ) Long-term debt, June 30, 2021 (Successor) $ 7,007 (1) Upon emergence, Frontier adjusted the carrying value of our debt to fair value, in accordance with ASC 852. The adjustment consisted of the elimination of the existing unamortized debt issuance costs and unamortized discounts and recording a balance of $ 236 million as a fair value adjustment. The fair value accounting adjustment is being amortized into interest expense using the effective interest method. This amortization resulted in $ 4 million for the two months ended June 30, 2021. (2) Weighted average interest rate as of June 30, 2021 was 5.657 %. Interest rate includes amortization of debt issuance costs and debt discounts. The interest rate at June 30, 2020 represent a weighted average of multiple issuances.
Schedule Of Secured And Unsecured Debt	Successor Predecessor June 30, 2021 December 31, 2020 Principal Interest Principal Interest ($ in millions) Outstanding Rate Outstanding Rate Secured debt issued by Frontier Term loan due 10/8/2027 $ 1,471 4.500 % (Variable) $ 1,250 5.750 % (Variable) First lien notes due 10/15/2027 1,150 5.875 % 1,150 5.875 % First lien notes due 5/1/2028 1,550 5.000 % 1,550 5.000 % Second lien notes due 5/1/2029 1,000 6.750 % 1,000 6.750 % Takeback notes due 11/1/2029 750 5.875 % - IDRB due 5/1/2030 14 6.200 % 14 6.200 % Secured debt issued by Frontier 5,935 4,964 Unsecured debt issued by Frontier Senior notes due 4/15/2020 - 172 8.500 % Senior notes due 9/15/2020 - 55 8.875 % Senior notes due 7/1/2021 - 89 9.250 % Senior notes due 9/15/2021 - 220 6.250 % Senior notes due 4/15/2022 - 500 8.750 % Senior notes due 9/15/2022 - 2,188 10.500 % Senior notes due 1/15/2023 - 850 7.125 % Senior notes due 4/15/2024 - 750 7.625 % Senior notes due 1/15/2025 - 775 6.875 % Senior notes due 9/15/2025 - 3,600 11.000 % Debentures due 11/1/2025 - 138 7.000 % Debentures due 8/15/2026 - 2 6.800 % Senior notes due 1/15/2027 - 346 7.875 % Senior notes due 8/15/2031 - 945 9.000 % Debentures due 10/1/2034 - 1 7.680 % Debentures due 7/1/2035 - 125 7.450 % Debentures due 10/1/2046 - 193 7.050 % Unsecured debt issued by Frontier - 10,949 Secured debt issued by subsidiaries Debentures due 11/15/2031 100 8.500 % 100 8.500 % RUS loan contracts due 1/3/2028 5 6.154 % 6 6.154 % Secured debt issued by subsidiaries 105 106 Unsecured debt issued by subsidiaries Debentures due 5/15/2027 200 6.750 % 200 6.750 % Debentures due 2/1/2028 300 6.860 % 300 6.860 % Debentures due 2/15/2028 200 6.730 % 200 6.730 % Debentures due 10/15/2029 50 8.400 % 50 8.400 % Unsecured debt issued by subsidiaries 750 750 Debt prior to reclassification to liabilities subject to compromise 6,790 5.657 % (1) 16,769 8.188 % (1) Less: debt subject to compromise - ( 10,949 ) Unamortized fair value adjustment 232 - Carrying amount of Total debt $ 7,022 $ 5,820 (1) Interest rate represents a weighted average of the stated interest rates of multiple issuances .

Restructuring Costs And Other_2

Restructuring Costs And Other Charges (Tables)	6 Months Ended
Restructuring Costs And Other Charges (Tables)	Jun. 30, 2021
Restructuring Costs And Other Charges [Abstract]
Changes In Restructuring Reserve	($ in millions) Balance at January 1, 2021 (Predecessor) $ 2 Severance expense 7 Cash payments during the period ( 2 ) Balance at April 30, 2021 (Predecessor) $ 7 Balance at April 30, 2021 (Successor) $ 7 Severance expense 2 Other costs 9 Cash payments during the period ( 7 ) Balance at June 30, 2021 (Successor) $ 11

Investment And Other Income (Ta

Investment And Other Income (Tables)	6 Months Ended
Investment And Other Income (Tables)	Jun. 30, 2021
Investment And Other Income [Abstract]
Components Of Investment And Other Income	Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Interest and dividend income $ - $ - $ 2 Pension and OPEB benefit (costs) ( 4 ) 1 ( 20 ) All other, net 2 ( 2 ) ( 2 ) Total investment and other loss, net $ ( 2 ) $ ( 1 ) $ ( 20 ) Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Interest and dividend income $ - $ - $ 4 Pension and OPEB benefit (costs) ( 4 ) 2 ( 19 ) All other, net 2 ( 1 ) - Total investment and other loss, net $ ( 2 ) $ 1 $ ( 15 )

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
Income Taxes (Tables)	Jun. 30, 2021
Income Taxes [Abstract]
Reconciliation Of Provision For Income Taxes	Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Consolidated tax provision at federal statutory rate 21.0 % 21.0 % 21.0 % State income tax provisions, net of federal income tax expense (benefit) 3.7 0.5 5.4 Changes in certain deferred tax balances - - ( 3.9 ) Interest expense deduction - - 10.4 Restructuring cost - 0.3 ( 5.0 ) Loss on disposal of Northwest Operations - - ( 8.0 ) Tax reserve adjustment 0.6 - ( 0.7 ) Fresh start and reorganization adjustments - ( 24.9 ) - Shared-based payments - - ( 0.3 ) Federal research and development tax credit ( 1.3 ) - ( 0.5 ) All other, net 6.1 - ( 0.5 ) Effective tax rate 30.1 % ( 3.1 ) % 17.9 %

Net Earnings (Loss) Per Share (

Net Earnings (Loss) Per Share (Tables)	6 Months Ended
Net Earnings (Loss) Per Share (Tables)	Jun. 30, 2021
Net Earnings (Loss) Per Share [Abstract]
Reconciliation Of Net Earnings (Loss) Per Share	Successor Predecessor For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Net income (loss) used for basic and diluted earnings (loss) per share: Total basic net income (loss) attributable to Frontier common shareholders $ 99 $ 4,481 $ ( 181 ) Effect of loss related to dilutive stock units - - - Total diluted net income (loss) attributable to Frontier common shareholders $ 99 $ 4,481 $ ( 181 ) Basic earnings (loss) per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 244,401 104,816 104,988 Less: Weighted average unvested restricted stock awards - ( 154 ) ( 463 ) Total weighted average shares outstanding - basic 244,401 104,662 104,525 Basic net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 42.81 $ ( 1.73 ) Diluted earnings (loss) per share: Total weighted average shares outstanding - basic 244,401 104,662 104,525 Effect of dilutive stock units - 340 - Total weighted average shares outstanding - diluted 244,401 105,002 104,525 Diluted net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 42.68 $ ( 1.73 ) Successor Predecessor For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Net income (loss) used for basic and diluted earnings (loss) per share: Total basic net income (loss) attributable to Frontier common shareholders $ 99 $ 4,541 $ ( 367 ) Effect of loss related to dilutive stock units - - - Total diluted net income (loss) attributable to Frontier common shareholders $ 99 $ 4,541 $ ( 367 ) Basic earnings (loss) per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 244,401 104,799 105,029 Less: Weighted average unvested restricted stock awards - ( 215 ) ( 592 ) Total weighted average shares outstanding - basic 244,401 104,584 104,437 Basic net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 43.42 $ ( 3.51 ) Diluted earnings (loss) per share: Total weighted average shares outstanding - basic 244,401 104,584 104,437 Effect of dilutive shares - 340 - Total weighted average shares outstanding - diluted 244,401 104,924 104,437 Diluted net earnings (loss) per share attributable to Frontier common shareholders $ 0.41 $ 43.28 $ ( 3.51 )

Stock Plans (Tables)

Stock Plans (Tables)	6 Months Ended
Stock Plans (Tables)	Jun. 30, 2021
Stock Plans [Abstract]
Restricted Shares Outstanding	Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2021 (Predecessor) 304 $ 6.78 $ - Restricted stock granted - $ - $ - Restricted stock vested ( 41 ) $ 8.23 $ - Restricted stock forfeited ( 109 ) $ 8.23 $ - Balance at April 30, 2021 (Predecessor) 154 $ 5.38 $ - Cancellation of restricted stock ( 154 ) $ - $ - Balance at April 30, 2021 (Predecessor) - $ - $ - Balance at June 30, 2021 (Successor) -

Comprehensive Income (Loss) (Ta

Comprehensive Income (Loss) (Tables)	6 Months Ended
Comprehensive Income (Loss) (Tables)	Jun. 30, 2021
Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss), Net Of Tax	Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2021 (Predecessor) (1) $ ( 699 ) $ ( 56 ) $ ( 755 ) Other comprehensive income (loss) before reclassifications 270 74 344 Amounts reclassified from accumulated other comprehensive loss to net loss 19 ( 4 ) 15 Net current-period other comprehensive income (loss) 289 70 359 Cancellation of Predecessor equity 410 ( 14 ) 396 Balance at April 30, 2021 (Predecessor) (1) $ - $ - $ - Balance at April 30, 2021 (Successor) (1) $ - $ - $ - Other comprehensive income (loss) before reclassifications - 42 42 Amounts reclassified from accumulated other comprehensive loss to net loss - ( 1 ) ( 1 ) Net current-period other comprehensive income (loss) - 41 41 Balance at June 30, 2021 (Successor) (1) $ - $ 41 $ 41 Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2020 (Predecessor) (1) $ ( 684 ) $ 34 $ ( 650 ) Other comprehensive income (loss) before reclassifications ( 525 ) ( 15 ) ( 540 ) Amounts reclassified from accumulated other comprehensive loss to net loss 208 ( 5 ) 203 Net current-period other comprehensive income (loss) ( 317 ) ( 20 ) ( 337 ) Balance at June 30, 2020 (Predecessor) (1) $ ( 1,001 ) $ 14 $ ( 987 ) (1) Pension and OPEB amounts are net of tax of $ 234 million and $ 204 million as of January 1, 2021 and 2020, respectively and $ 14 million and $ 280 million as of June 30, 2021 and 2020, respectively.
Reclassification Out Of AOCI	Amount Reclassified from Accumulated Other Comprehensive Loss (1) Successor Predecessor For the two months For the one month For the three months Affected Line Item in the ended June 30, ended April 30, ended June 30, Statement Where Net ($ in millions) 2021 2021 2020 Income (Loss) is presented Amortization of Pension Cost Items: Actuarial gains (losses) $ - $ ( 6 ) $ ( 30 ) One-time loss on disposal - - ( 61 ) Pension settlement costs - - ( 56 ) - ( 6 ) ( 147 ) Income (Loss) before income taxes Tax impact - 1 29 Income tax benefit $ - $ ( 5 ) $ ( 118 ) Net income (loss) Amortization of OPEB Cost Items: Prior-service costs $ 1 $ 3 $ 8 Actuarial gains (losses) - ( 2 ) ( 1 ) One-time loss on disposal - - ( 7 ) 1 1 - Income (Loss) before income taxes Tax impact - - - Income tax benefit $ 1 $ 1 $ - Net income (loss) Amount Reclassified from Accumulated Other Comprehensive Loss (1) Successor Predecessor For the two months For the four months For the six months Affected Line Item in the ended June 30, ended April 30, ended June 30, Statement Where Net ($ in millions) 2021 2021 2020 Income (Loss) is presented Amortization of Pension Cost Items Actuarial gains (losses) $ - $ ( 24 ) $ ( 47 ) One-time loss on disposal - - ( 61 ) Pension settlement costs - - ( 159 ) - ( 24 ) ( 267 ) Income (Loss) before income taxes Tax impact - 5 59 Income tax benefit $ - $ ( 19 ) $ ( 208 ) Net income (loss) Amortization of OPEB Cost Items Prior-service costs $ 1 $ 10 $ 16 Actuarial gains (losses) - ( 5 ) ( 3 ) One-time loss on disposal - - ( 7 ) 1 5 6 Income (Loss) before income taxes Tax impact - ( 1 ) ( 1 ) Income tax benefit $ 1 $ 4 $ 5 Net income (loss) (1) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 18 - Retirement Plans for additional details) .

Retirement Plans (Tables)

Retirement Plans (Tables)	6 Months Ended
Retirement Plans (Tables)	Jun. 30, 2021
Pension [Member]
Net Periodic Benefit Cost	Successor Predecessor Pension Pension For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of total pension benefit cost Service cost $ 13 $ 8 $ 24 Interest cost on projected benefit obligation 18 8 28 Expected return on plan assets ( 31 ) ( 16 ) ( 39 ) Amortization of unrecognized loss - 6 30 Net periodic pension benefit cost - 6 43 Pension settlement costs - - 56 Gain on disposal, net - - ( 50 ) Total pension benefit cost $ - $ 6 $ 49 Successor Predecessor Pension Pension For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of total pension benefit cost Service cost $ 13 $ 32 $ 49 Interest cost on projected benefit obligation 18 31 58 Expected return on plan assets ( 31 ) ( 61 ) ( 89 ) Amortization of unrecognized loss - 24 47 Net periodic pension benefit cost - 26 65 Pension settlement costs - - 159 Gain on disposal, net - - ( 50 ) Total pension benefit cost $ - $ 26 $ 174
Postretirement [Member]
Net Periodic Benefit Cost	Successor Predecessor Postretirement Postretirement For the two months For the one month For the three months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of net periodic postretirement benefit cost Service cost $ 3 $ 2 $ 5 Interest cost on projected benefit obligation 5 2 8 Amortization of prior service cost (credit) ( 1 ) ( 3 ) ( 8 ) Amortization of unrecognized (gain) loss 13 2 1 Net periodic postretirement benefit cost 20 3 6 One-time gain on sale - - ( 24 ) Net periodic postretirement benefit cost $ 20 $ 3 $ ( 18 ) Successor Predecessor Postretirement Postretirement For the two months For the four months For the six months ended June 30, ended April 30, ended June 30, ($ in millions) 2021 2021 2020 Components of net periodic postretirement benefit cost Service cost $ 3 $ 7 $ 10 Interest cost on projected benefit obligation 5 9 16 Amortization of prior service cost (credit) ( 1 ) ( 10 ) ( 16 ) Amortization of unrecognized (gain) loss 13 5 3 Net periodic postretirement benefit cost 20 11 13 One-time gain on sale - - ( 24 ) Net periodic postretirement benefit cost $ 20 $ 11 $ ( 11 )

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Narrative) (Details) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended			4 Months Ended	6 Months Ended
	Apr. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Apr. 30, 2021USD ($)	Jun. 30, 2021USD ($)segment	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of reportable segments \| segment							1
Customer Relationships - Wholesale [Member] \| Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							16 years
Customer Relationships - Business [Member] \| Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							11 years
Trademarks and Tradenames [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Amortization method							5
Successor [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash		$ 50					$ 50
Accumulated deficit		(99)					$ (99)
Operating income		206
Net income		$ 99
Successor [Member] \| Customer Relationships - Wholesale [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							16 years
Successor [Member] \| Customer Relationships - Business [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							11 years
Successor [Member] \| Trademarks and Tradenames [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							5 years
Predecessor [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Customer surcharges	$ 21			$ 50		$ 83		$ 107
Restricted cash									$ 58
Accumulated deficit									$ 8,975
Operating income	92			140		351		412
Net income	$ 4,481		$ 60	$ (181)	$ (186)	$ 4,541		$ (367)
Predecessor [Member] \| Customer Base [Member] \| Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							8 years
Predecessor [Member] \| Customer Base [Member] \| Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life							12 years

Emergence From The Chapter 11_3

Emergence From The Chapter 11 Cases (Narrative) (Details) - shares	2 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021
Plan of Reorganization, Date Plan Filed			Aug. 21, 2020
Plan of Reorganization, Date Plan Confirmed			Aug. 27, 2020
Successor [Member]
Shares issued upon emergence	244,401,000	244,401,000

Emergence From The Chapter 11_4

Emergence From The Chapter 11 Cases (Schedule Of Reorganization Items) (Details) - Predecessor [Member] - USD ($) $ in Millions	1 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Gain on settlement of liabilities subject to compromise	$ 5,274		$ 5,274
Fresh start valuation adjustments	(1,038)		(1,038)
Write-off debt issuance costs and original issue net discount on debt subject to compromise		$ (85)		$ (85)
Debtor-in-possession financing costs	(15)	(19)	(15)	(19)
Professional fees and other bankruptcy related costs	(25)	(38)	(50)	(38)
Reorganization items, net	$ 4,196	$ (142)	$ 4,171	$ (142)

Fresh Start Accounting (Narrati

Fresh Start Accounting (Narrative) (Details) $ in Millions	Jun. 30, 2020USD ($)
Fresh-Start Adjustment [Line Items]
Decrease in right-of-use related to unfavorable lease contracts	$ 4
Reduction in deferred tax assets	1,500
Successor [Member]
Fresh-Start Adjustment [Line Items]
Enterprise value	12,500
Successor [Member] \| Minimum [Member]
Fresh-Start Adjustment [Line Items]
Enterprise value	10,500
Successor [Member] \| Maximum [Member]
Fresh-Start Adjustment [Line Items]
Enterprise value	$ 12,500

Fresh Start Accounting (Reconci

Fresh Start Accounting (Reconciliation Of Enterprise Value To Estimated Fair Value) (Details) - Successor [Member] - USD ($) $ / shares in Units, $ in Millions	2 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021
Fresh-Start Adjustment [Line Items]
Enterprise value		$ 12,500
Plus: Cash and cash equivalents and restricted cash		940
Less: Fair value of debt and other liabilities		(7,267)
Less: Pension and other postretirement benefits		(1,774)
Less: Deferred tax liability		(291)	$ (291)
Fair value of Successor stockholders' equity		$ 4,108	$ 4,108
Shares issued upon emergence	244,401,000	244,401,000
Per share value		$ 17

Fresh Start Accounting (Recon_2

Fresh Start Accounting (Reconciliation Of Enterprise Value To Reorganization Value ) (Details) - Successor [Member] $ in Millions	Jun. 30, 2020USD ($)
Fresh-Start Adjustment [Line Items]
Enterprise value	$ 12,500
Plus: Cash and cash equivalents and restricted cash	940
Plus: Current liabilities (excluding debt, finance leases, and non-operating liabilities)	1,179
Plus: Long term liabilities (excluding debt, finance leases, deferred tax liability)	307
Reorganization value	$ 14,926

Fresh Start Accounting (Fresh S

Fresh Start Accounting (Fresh Start - Balance Sheet) (Details) - USD ($) $ in Millions	May 01, 2021	Apr. 30, 2021	Jun. 30, 2020
LIABILITIES
Liabilities subject to compromise		$ 11,570
ASSETS
Cash and cash equivalents	$ (1,169)
Equity (Deficit):
Retained earnings (deficit)		10,028
Reorganization Adjustments [Member]
ASSETS
Cash and cash equivalents		(1,169)
Accounts receivable, net
Contract acquisition costs
Prepaid expenses
Income taxes and other current assets
Total current assets		(1,169)
Property, plant and equipment, net of accumulated depreciation and depletion
Other intangibles, net
Other assets		(8)
Total assets		(1,177)
LIABILITIES
Long-term debt due within one year		(5,767)
Accounts payable		(6)
Advanced billings
Accrued other taxes
Accrued interest		(1)
Other current liabilities		53
Total current liabilities		(5,721)
Deferred income taxes		70
Pension and other postretirement benefits
Other liabilities
Long-term debt		6,738
Total liabilities not subject to compromise		1,087
Liabilities subject to compromise		(11,570)
Total liabilities		(10,483)
Equity (Deficit):
Retained earnings (deficit)		10,028
Accumulated other comprehensive income (loss), net of tax
Treasury common stock		15
Total equity (deficit)		9,306
Total liabilities and equity (deficit)		(1,177)
Fresh Start Adjustments [Member]
ASSETS
Cash and cash equivalents
Accounts receivable, net
Contract acquisition costs		(91)
Prepaid expenses
Income taxes and other current assets		(3)
Total current assets		(94)
Property, plant and equipment, net of accumulated depreciation and depletion		(4,473)
Other intangibles, net		3,863
Other assets		(120)
Total assets		(824)
LIABILITIES
Long-term debt due within one year
Accounts payable
Advanced billings
Accrued other taxes
Accrued interest
Pension and other postretirement benefits
Other current liabilities		(36)
Total current liabilities		(36)
Deferred income taxes		(168)
Pension and other postretirement benefits		(437)
Other liabilities		(28)
Long-term debt		277
Total liabilities not subject to compromise		(392)
Liabilities subject to compromise
Total liabilities		(392)
Equity (Deficit):
Retained earnings (deficit)		(1,173)
Accumulated other comprehensive income (loss), net of tax		741
Treasury common stock
Total equity (deficit)		(432)
Total liabilities and equity (deficit)		(824)
Successor [Member]
Equity (Deficit):
Common stock
Additional paid-in capital
ASSETS
Cash and cash equivalents		890
Accounts receivable, net		516
Contract acquisition costs
Prepaid expenses		92
Income taxes and other current assets		42
Total current assets		1,540
Property, plant and equipment, net of accumulated depreciation and depletion		8,547	$ 8,547
Other intangibles, net		4,441
Other assets		398
Total assets		14,926
LIABILITIES
Long-term debt due within one year		15
Accounts payable		512
Advanced billings		208
Accrued other taxes		185
Accrued interest		80
Pension and other postretirement benefits		48
Other current liabilities		326
Total current liabilities		1,374
Deferred income taxes		291	291
Pension and other postretirement benefits		1,726
Other liabilities		412
Long-term debt		7,015
Total liabilities not subject to compromise		10,818
Liabilities subject to compromise
Total liabilities		10,818
Equity (Deficit):
Common stock		2
Additional paid-in capital		4,106
Retained earnings (deficit)
Accumulated other comprehensive income (loss), net of tax
Treasury common stock
Total equity (deficit)		4,108	$ 4,108
Total liabilities and equity (deficit)		14,926
Successor [Member] \| Reorganization Adjustments [Member]
Equity (Deficit):
Common stock		2
Additional paid-in capital		4,106
Successor [Member] \| Fresh Start Adjustments [Member]
Equity (Deficit):
Common stock
Additional paid-in capital
Predecessor [Member]
Current assets:
Cash and cash equivalents		2,059
Accounts receivable, net		516
Contract acquisition costs		91
Prepaid expenses		92
Income taxes and other current assets		45
Total current assets		2,803
Property, plant and equipment, net		13,020
Other intangibles, net		578
Other assets		526
Total assets		16,927
LIABILITIES
Long-term debt due within one year		5,782
Accounts payable		518
Advanced billings		208
Accrued other taxes		185
Accrued interest		81
Pension and other postretirement benefits		48
Other current liabilities		309
Total current liabilities		7,131
Deferred income taxes		389
Pension and other postretirement benefits		2,163
Other liabilities		440
Long-term debt
Total liabilities not subject to compromise		10,123
Liabilities subject to compromise		11,570
Total liabilities		21,693
Equity (Deficit):
Common stock		27
Additional paid-in capital		4,818
Retained earnings (deficit)		(8,855)
Accumulated other comprehensive income (loss), net of tax		(741)
Treasury common stock		(15)
Total equity (deficit)		(4,766)
Total liabilities and equity (deficit)		16,927
LIABILITIES
Long-term debt		277
Equity (Deficit):
Common stock
Additional paid-in capital
Predecessor [Member] \| Reorganization Adjustments [Member]
Equity (Deficit):
Common stock		(27)
Additional paid-in capital		(4,818)
Predecessor [Member] \| Fresh Start Adjustments [Member]
Equity (Deficit):
Common stock
Additional paid-in capital

Fresh Start Accounting (Fresh_2

Fresh Start Accounting (Fresh Start - Net Cash Payments) (Details) $ in Millions	May 01, 2021USD ($)
Fresh Start Accounting [Abstract]
Net proceeds from Incremental Exit Term Loan Facility	$ 220
Release of restricted cash from other assets to cash	8
Total sources	228
Payments of Excess to Unsecured senior notes holders	(1,313)
Payments of pre-petition accounts payable and contract cure payments	(62)
Payments of professional fees and other bankruptcy related costs	(22)
Total uses	(1,397)
Net uses of cash	$ (1,169)

Fresh Start Accounting (Fresh_3

Fresh Start Accounting (Fresh Start - Cumulative Impact Of Reorganization) (Details) $ in Millions	Apr. 30, 2021USD ($)
Fresh Start Accounting [Abstract]
Gain on settlement of Liabilities Subject to Compromise	$ 5,274
Cancellation of Predecessor equity	4,754
Net impact on accumulated deficit	$ 10,028

Fresh Start Accounting (Fresh_4

Fresh Start Accounting (Fresh Start - Disposition Of Liabilities Subject To Compromise) (Details) $ in Millions	Apr. 30, 2021USD ($)
Fresh-Start Adjustment [Line Items]
Liabilities subject to compromise pre-emergence	$ 11,570
Reinstated on the Effective Date:
Accounts payable	(66)
Other current liabilities	(59)
Less: total liabilities reinstated	(125)
Amounts settled per the Plan of Reorganization
Issuance of take back debt	(750)
Payment for settlement of unsecured senior noteholders	(1,313)
Equity issued at emergence to unsecured senior noteholders	(4,108)
Total amounts settled	(6,171)
Gain on settlement of Liabilities Subject to Compromise	5,274
Predecessor [Member]
Fresh-Start Adjustment [Line Items]
Liabilities subject to compromise pre-emergence	$ 11,570

Fresh Start Accounting (Fresh_5

Fresh Start Accounting (Fresh Start - Summary Of Components Of Property And Equipment, Net And Fair Value) (Details) - USD ($) $ in Millions	Apr. 30, 2021	Jun. 30, 2020
Fair Value Adjustment [Member]
Fair Value Adjustment
Land		$ 40
Buildings and leasehold improvements		(958)
General support		(1,462)
Central office/electronic circuit equipment		(7,364)
Poles		(843)
Cable, fiber and wire		(8,755)
Conduit		(282)
Construction work in progress		18
Property, plant and equipment		(19,606)
Less: Accumulated depreciation		15,133
Property, plant and equipment, net		(4,473)
Predecessor [Member]
Historical Value
Land	$ 209
Buildings and leasehold improvements	2,134
General support	1,635
Central office/electronic circuit equipment	8,333
Poles	1,359
Cable, fiber and wire	11,824
Conduit	1,611
Construction work in progress	1,048
Property, plant and equipment	28,153
Less: Accumulated depreciation	(15,133)
Property, plant and equipment, net	13,020
Successor [Member]
Fair Value
Land		249
Buildings and leasehold improvements		1,176
General support		173
Central office/electronic circuit equipment		969
Poles		516
Cable, fiber and wire		3,069
Conduit		1,329
Construction work in progress		1,066
Property, plant and equipment		8,547
Property, plant and equipment, net	$ 8,547	$ 8,547

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) $ in Millions	Jun. 30, 2021USD ($)
Successor [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from remaining performance obligations	$ 1,644

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		$ 1,006
Subsidy and other revenue		55
Total revenue		1,061
Lease revenue		11
Successor [Member] \| Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		556
Successor [Member] \| Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		283
Successor [Member] \| Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		105
Successor [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		62
Successor [Member] \| Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		543
Successor [Member] \| Business And Wholesale [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		$ 463
Predecessor [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 527		$ 1,705	$ 2,120	$ 3,548
Subsidy and other revenue	28		96	111	186
Total revenue	555		1,801	2,231	3,734
Lease revenue	5		17	26	34
Predecessor [Member] \| Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	283		874	1,125	1,806
Predecessor [Member] \| Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	160		523	647	1,095
Predecessor [Member] \| Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	54		200	223	422
Predecessor [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	30		108	125	225
Predecessor [Member] \| Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	283		904	1,133	1,881
Predecessor [Member] \| Business And Wholesale [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 244		801	$ 987	1,667
Predecessor [Member] \| Northwest Operations [Member]
Disaggregation of Revenue [Line Items]
Transition services revenue			$ 10		$ 10

Revenue Recognition (Changes In

Revenue Recognition (Changes In Contract Assets And Contract Liabilities) (Details) - USD ($) $ in Millions	2 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Contract current assets, Beginning balance			$ 37
Contract current assets, Revenue recognized included in opening contract balance			(18)
Contract current assets, Cash received, excluding amounts recognized as revenue
Contract current assets, Credits granted, excluding amounts recognized as revenue			1
Contract current assets, Reclassified between current and concurrent
Contract current assets, Ending balance	$ 20		20
Contract noncurrent assets, Beginning balance			8
Contract noncurrent assets, Revenue recognized included in opening contract balance
Contract noncurrent assets, Cash received, excluding amounts recognized as revenue
Contract noncurrent assets, Credits granted, excluding amounts recognized as revenue
Contract noncurrent assets, Reclassified between current and concurrent
Contract noncurrent assets, Ending balance	8		8
Contract current liabilities, Beginning balance			41
Contract current liabilities, Revenue recognized included in opening contract balance			(33)
Contract current liabilities, Cash received, excluding amounts recognized as revenue			42
Contract current liabilities, Credits granted, excluding amounts recognized as revenue
Contract current liabilities, Reclassified between current and concurrent			1
Contract current liabilities, Ending balance	51		51
Contract noncurrent liabilities, Beginning balance			21
Contract noncurrent liabilities, Revenue recognized included in opening contract balance			(7)
Contract noncurrent liabilities, Cash received, excluding amounts recognized as revenue			7
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue
Contract noncurrent liabilities, Reclassified between current and concurrent			(1)
Contract noncurrent liabilities, Ending balance	20		20
Successor [Member]
Contract current assets, Revenue recognized included in opening contract balance
Contract current assets, Cash received, excluding amounts recognized as revenue
Contract current assets, Credits granted, excluding amounts recognized as revenue
Contract current assets, Reclassified between current and concurrent
Contract current assets, Ending balance
Contract noncurrent assets, Revenue recognized included in opening contract balance
Contract noncurrent assets, Cash received, excluding amounts recognized as revenue
Contract noncurrent assets, Credits granted, excluding amounts recognized as revenue
Contract noncurrent assets, Reclassified between current and concurrent
Contract noncurrent assets, Ending balance
Contract current liabilities, Revenue recognized included in opening contract balance	(4)
Contract current liabilities, Cash received, excluding amounts recognized as revenue	8
Contract current liabilities, Credits granted, excluding amounts recognized as revenue
Contract current liabilities, Reclassified between current and concurrent	(1)
Contract current liabilities, Ending balance	18	15	18
Contract noncurrent liabilities, Revenue recognized included in opening contract balance	(1)
Contract noncurrent liabilities, Cash received, excluding amounts recognized as revenue	4
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue
Contract noncurrent liabilities, Reclassified between current and concurrent	1
Contract noncurrent liabilities, Ending balance	$ 5	1	$ 5
Predecessor [Member]
Contract current assets, Beginning balance		6
Contract current assets, Revenue recognized included in opening contract balance		(4)
Contract current assets, Cash received, excluding amounts recognized as revenue
Contract current assets, Credits granted, excluding amounts recognized as revenue
Contract current assets, Reclassified between current and concurrent
Contract current assets, Ending balance		2
Contract current assets, Ending balance after adjustments
Contract noncurrent assets, Beginning balance		9
Contract noncurrent assets, Revenue recognized included in opening contract balance
Contract noncurrent assets, Cash received, excluding amounts recognized as revenue
Contract noncurrent assets, Credits granted, excluding amounts recognized as revenue
Contract noncurrent assets, Reclassified between current and concurrent
Contract noncurrent assets, Ending balance		9
Contract noncurrent assets, Ending balance after adjustments
Contract current liabilities, Beginning balance		58
Contract current liabilities, Revenue recognized included in opening contract balance		(23)
Contract current liabilities, Cash received, excluding amounts recognized as revenue		22
Contract current liabilities, Credits granted, excluding amounts recognized as revenue
Contract current liabilities, Reclassified between current and concurrent
Contract current liabilities, Ending balance		57
Contract current liabilities, Ending balance after adjustments		15
Contract noncurrent liabilities, Beginning balance		20
Contract noncurrent liabilities, Revenue recognized included in opening contract balance		(3)
Contract noncurrent liabilities, Cash received, excluding amounts recognized as revenue		2
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue
Contract noncurrent liabilities, Reclassified between current and concurrent
Contract noncurrent liabilities, Ending balance		19
Contract noncurrent liabilities, Ending balance after adjustments		1
Fresh Start Adjustments [Member] \| Predecessor [Member]
Contract current assets, Ending balance		(2)
Contract noncurrent assets, Ending balance		(9)
Contract current liabilities, Ending balance		(42)
Contract noncurrent liabilities, Ending balance		$ (18)

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligations, Revenue) (Details) $ in Millions	Jun. 30, 2021USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Performance obligation satisfaction period	6 months
Successor [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 1,644
Successor [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	546
Successor [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 474
Performance obligation satisfaction period	1 year
Successor [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 291
Performance obligation satisfaction period	1 year
Successor [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 130
Performance obligation satisfaction period	1 year
Successor [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 77
Performance obligation satisfaction period	1 year
Successor [Member] \| Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 126
Performance obligation satisfaction period	1 year

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Predecessor [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Provision for uncollectible amounts	$ 4	$ 10	$ 14	$ 24

Accounts Receivable (Accounts R

Accounts Receivable (Accounts Receivable) (Details) - USD ($) $ in Millions	Jun. 30, 2021	Apr. 30, 2021	Dec. 31, 2020
Successor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses	$ (18)
Accounts receivable, net	504
Successor [Member] \| Retail And Wholesale [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	447
Successor [Member] \| Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 75
Predecessor [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for credit losses			$ (130)
Accounts receivable, net			553
Predecessor [Member] \| Retail And Wholesale [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable			608
Predecessor [Member] \| Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable			$ 75

Accounts Receivable (Activity I

Accounts Receivable (Activity In The Allowance For Credit Losses) (Details) - Successor [Member] $ in Millions	2 Months Ended
	Jun. 30, 2021USD ($)
Allowance for credit losses, Beginning Balance
Provision for bad debt	(6)
Amounts charged to switched and nonswitched revenue	(12)
Allowance for credit losses, Ending Balance	$ (18)

Property, Plant, And Equipment

Property, Plant, And Equipment (Property, Plant And Equipment, Net) (Details) - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Successor [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 8,813
Less: Accumulated depreciation	(127)
Property, plant and equipment, net	$ 8,686
Predecessor [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment		$ 27,695
Less: Accumulated depreciation		(14,764)
Property, plant and equipment, net		$ 12,931

Property, Plant, And Equipmen_2

Property, Plant, And Equipment (Schedule Of Depreciation Expense) (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Depreciation expense		$ 127
Predecessor [Member]
Depreciation expense	$ 99		$ 314	$ 407	$ 630

Other Intangibles (Narrative) (

Other Intangibles (Narrative) (Details)	6 Months Ended
Other Intangibles (Narrative) (Details)	Jun. 30, 2021
Customer Relationships - Wholesale [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	16 years
Customer Relationships - Business [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	11 years
Successor [Member] \| Customer Relationships - Wholesale [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	16 years
Successor [Member] \| Customer Relationships - Business [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	11 years
Successor [Member] \| Trademarks and Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Predecessor [Member] \| Customer Base [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	8 years
Predecessor [Member] \| Customer Base [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	12 years

Other Intangibles (Components O

Other Intangibles (Components Of Other Intangibles) (Details) - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Successor [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,441
Accumulated Amortization	(52)
Net Carrying Amount	4,389
Successor [Member] \| Customer Relationships - Business [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	800
Accumulated Amortization	(11)
Net Carrying Amount	789
Successor [Member] \| Customer Relationships - Wholesale [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	3,491
Accumulated Amortization	(37)
Net Carrying Amount	3,454
Successor [Member] \| Trademarks and Tradenames [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	150
Accumulated Amortization	(4)
Net Carrying Amount	$ 146
Predecessor [Member]
Intangible Assets [Line Items]
Gross Carrying Amount		$ 4,526
Accumulated Amortization		(3,849)
Net Carrying Amount		677
Predecessor [Member] \| Customer Base [Member]
Intangible Assets [Line Items]
Gross Carrying Amount		4,332
Accumulated Amortization		(3,781)
Net Carrying Amount		551
Predecessor [Member] \| Trade Name [Member]
Intangible Assets [Line Items]
Gross Carrying Amount		122
Net Carrying Amount		122
Predecessor [Member] \| Royalty Agreement [Member]
Intangible Assets [Line Items]
Gross Carrying Amount		72
Accumulated Amortization		(68)
Net Carrying Amount		$ 4

Other Intangibles (Schedule Of

Other Intangibles (Schedule Of Amortization Expense) (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Amortization expense		$ 52
Predecessor [Member]
Amortization expense	$ 20		$ 83	$ 99	$ 182

Divestiture Of Northwest Oper_2

Divestiture Of Northwest Operations (Narrative) (Details) - Predecessor [Member] - USD ($) $ in Millions	May 01, 2020	Jun. 30, 2020	Jun. 30, 2020
Defined Benefit Plan Disclosure [Line Items]
Gross proceeds from divestiture			$ 1,131
Net assets	$ 1,132
Property, plant, and equipment, Derecognized	1,084
Goodwill, Derecognized	658
Valuation allowance, Derecognized	603
Defined benefit pension and other postretirement benefit plan obligations, Derecognized	150
Loss on disposal of Northwest Operations		$ 136	$ 160
Northwest Operations [Member]
Defined Benefit Plan Disclosure [Line Items]
Gross proceeds from divestiture	1,352
Net proceeds	$ 1,131

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2020
Successor [Member] \| Carrying Amount [Member]
Long-term debt [Abstract]
Total debt	$ 7,022
Successor [Member] \| Fair Value [Member]
Long-term debt [Abstract]
Total debt	$ 7,105
Predecessor [Member] \| Carrying Amount [Member]
Long-term debt [Abstract]
Total debt		$ 16,769
Predecessor [Member] \| Fair Value [Member]
Long-term debt [Abstract]
Total debt		$ 11,635

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($) $ in Millions	Apr. 30, 2021	Apr. 14, 2021	Apr. 13, 2021	Nov. 25, 2020	Oct. 08, 2020	Apr. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
DIP Term Loan Facility [Member]
Debt Instrument [Line Items]
DIP, Maximum line of credit				$ 750	$ 500
DIP Term Loan Facility [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Interest rate margin		3.75%	4.75%
DIP Term Loan Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margin		2.75%	3.75%
DIP Term Loan Facility [Member] \| LIBOR Floor Rate [Member]
Debt Instrument [Line Items]
Interest rate margin		0.75%	1.00%
Exit Agreement (The Incremental DIP Term Loan Amendment) [Member]
Debt Instrument [Line Items]
Remaining outstanding principal		$ 225
First Lien Notes Due 4/1/2027 [Member]
Debt Instrument [Line Items]
Interest rate									8.00%
Maturity date									Apr. 1, 2027
Second Lien Notes Due 4/1/2026 [Member]
Debt Instrument [Line Items]
Interest rate									8.50%
Maturity date									Apr. 1, 2026
New Incremental Commitment [Member]
Debt Instrument [Line Items]
Remaining outstanding principal		225
Term Loan Facility [Member]
Debt Instrument [Line Items]
Maturity date									Oct. 8, 2027
Line of credit facility maximum borrowing capacity		1,475
Term Loan Facility [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Interest rate margin									3.75%
Term Loan Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margin									2.75%
Term Loan Facility [Member] \| LIBOR Floor Rate [Member]
Debt Instrument [Line Items]
Interest rate margin									0.75%
Revolving Facility [Member]
Debt Instrument [Line Items]
Letters of credit outstanding					90
Available borrowing capacity									$ 535
Maturity date									Apr. 30, 2025
Line of credit facility maximum borrowing capacity		$ 625							$ 625
Revolving Facility [Member] \| LIBOR [Member]
Debt Instrument [Line Items]
Interest rate margin									3.50%
Revolving Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margin									2.50%
Revolving Facility [Member] \| LIBOR Floor Rate [Member]
Debt Instrument [Line Items]
Interest rate margin									0.00%
Takeback Notes [Member]
Debt Instrument [Line Items]
Agregate principal amount	$ 750					$ 750		$ 750
Interest rate	5.875%					5.875%		5.875%
Maturity date	Nov. 1, 2029
Maximum percent of redeemable notes	40.00%					40.00%		40.00%
Percent of redemption price equal to principal amount	105.875%					105.875%		105.875%
Percent of purchase price of the principal amount	101.00%					101.00%		101.00%
Senior Secured Debt [Member] \| DIP-to-Exit First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Agregate principal amount					$ 1,550
Interest rate					5.00%
Maturity date					May 1, 2028
Secured Debt [Member] \| DIP-to-Exit First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Agregate principal amount					$ 1,150
Interest rate					5.875%
Maturity date					Oct. 15, 2027
Secured Debt [Member] \| DIP-to-Exit Second Lien Notes Due 05/01/2029 [Member]
Debt Instrument [Line Items]
Agregate principal amount					$ 1,000
Interest rate					6.75%
Maturity date					May 1, 2029
Successor [Member]
Debt Instrument [Line Items]
Remaining outstanding principal	$ 6,794					$ 6,794		$ 6,794	$ 6,790
Successor [Member] \| Senior Notes [Member]
Debt Instrument [Line Items]
Common stock shares issued									244,401,000
Successor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Remaining outstanding principal									$ 5,935
Predecessor [Member]
Debt Instrument [Line Items]
Interest expense						112	$ 372	450		$ 744
Remaining outstanding principal	$ 6,794					$ 6,794		$ 6,794			$ 16,769
Predecessor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Remaining outstanding principal											4,964
Predecessor [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Remaining outstanding principal											$ 10,949

Long-Term Debt (Long-Term Debt)

Long-Term Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	2 Months Ended	4 Months Ended
	Jun. 30, 2021	Apr. 30, 2021	Dec. 31, 2020
Successor [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	$ 6,794
Repayments of long term debt at matury	(4)
Principal debt outstanding, ending	6,790	$ 6,794
Unamortized fair value adjustment	232
Less: Long-term debt due within one year	(15)
Long-term debt	7,007
Amortization	$ 4
Weighted average interest rate	5.657%
Predecessor [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	$ 6,794	16,769
Issuance of incremental term loan		225
Issuance of Takeback Notes		750
Conversion of Unsecured Senior Notes		(10,949)
Repayments of long term subsidiary debt at matury		(1)
Principal debt outstanding, ending		6,794
Less: Unamortized debt issuance costs		(2)
Less: Unamortized premium (discount)		(39)
Less: Long-term debt due within one year		(15)	$ (5,781)
Carrying amount of debt		6,738
Fresh start accounting fair value adjustment		277
Long-term debt		7,015
Long-term debt, fair value adjustment		$ 236

Long-Term Debt (Schedule Of Sec

Long-Term Debt (Schedule Of Secured And Unsecured Debt) (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020	Apr. 30, 2021
Successor [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 6,790		$ 6,794
Weighted average interest rate	5.657%
Unamortized fair value adjustment	$ 232
Carrying amount of Total debt	7,022
Successor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 5,935
Successor [Member] \| Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Maturity date	Oct. 8, 2027
Principal Outstanding	$ 1,471
Interest rate	4.50%
Successor [Member] \| Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Maturity date	Oct. 15, 2027
Principal Outstanding	$ 1,150
Interest rate	5.875%
Successor [Member] \| Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Maturity date	May 1, 2028
Principal Outstanding	$ 1,550
Interest rate	5.00%
Successor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 5/1/2029 [Member]
Debt Instrument [Line Items]
Maturity date	May 1, 2029
Principal Outstanding	$ 1,000
Interest rate	6.75%
Successor [Member] \| Secured Debt [Member] \| Takeback Notes Due 11/1/2029 [Member]
Debt Instrument [Line Items]
Maturity date	Nov. 1, 2029
Principal Outstanding	$ 750
Interest rate	5.875%
Successor [Member] \| Secured Debt [Member] \| IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Maturity date	May 1, 2030
Principal Outstanding	$ 14
Interest rate	6.20%
Successor [Member] \| Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 105
Successor [Member] \| Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Maturity date	Nov. 15, 2031
Principal Outstanding	$ 100
Interest rate	8.50%
Successor [Member] \| Secured Subsidiary Debt [Member] \| RUS Loan Contracts Due 1/3/2028 [Member]
Debt Instrument [Line Items]
Maturity date	Jan. 3, 2028
Principal Outstanding	$ 5
Interest rate	6.154%
Successor [Member] \| Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 750
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Maturity date	May 15, 2027
Principal Outstanding	$ 200
Interest rate	6.75%
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Maturity date	Feb. 1, 2028
Principal Outstanding	$ 300
Interest rate	6.86%
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Maturity date	Feb. 15, 2028
Principal Outstanding	$ 200
Interest rate	6.73%
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Maturity date	Oct. 15, 2029
Principal Outstanding	$ 50
Interest rate	8.40%
Successor [Member] \| Total Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding	$ 6,790
Weighted average interest rate	5.657%
Predecessor [Member]
Debt Instrument [Line Items]
Principal Outstanding		$ 16,769	$ 6,794
Less: Debt subject to compromise		(10,949)
Carrying amount of Total debt		5,820
Predecessor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding		$ 4,964
Predecessor [Member] \| Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Maturity date		Oct. 8, 2027
Principal Outstanding		$ 1,250
Interest rate		5.75%
Predecessor [Member] \| Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Maturity date		Oct. 15, 2027
Principal Outstanding		$ 1,150
Interest rate		5.875%
Predecessor [Member] \| Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Maturity date		May 1, 2028
Principal Outstanding		$ 1,550
Interest rate		5.00%
Predecessor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 5/1/2029 [Member]
Debt Instrument [Line Items]
Maturity date		May 1, 2029
Principal Outstanding		$ 1,000
Interest rate		6.75%
Predecessor [Member] \| Secured Debt [Member] \| IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Maturity date		May 1, 2030
Principal Outstanding		$ 14
Interest rate		6.20%
Predecessor [Member] \| Unsecured Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding		$ 10,949
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 4/15/2020 [Member]
Debt Instrument [Line Items]
Maturity date		Apr. 15, 2020
Principal Outstanding		$ 172
Interest rate		8.50%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 9/15/2020 [Member]
Debt Instrument [Line Items]
Maturity date		Sep. 15, 2020
Principal Outstanding		$ 55
Interest rate		8.875%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 7/1/2021 [Member]
Debt Instrument [Line Items]
Maturity date		Jul. 1, 2021
Principal Outstanding		$ 89
Interest rate		9.25%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 9/15/2021 [Member]
Debt Instrument [Line Items]
Maturity date		Sep. 15, 2021
Principal Outstanding		$ 220
Interest rate		6.25%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 4/15/2022 [Member]
Debt Instrument [Line Items]
Maturity date		Apr. 15, 2022
Principal Outstanding		$ 500
Interest rate		8.75%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 9/15/2022 [Member]
Debt Instrument [Line Items]
Maturity date		Sep. 15, 2022
Principal Outstanding		$ 2,188
Interest rate		10.50%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 1/15/2023 [Member]
Debt Instrument [Line Items]
Maturity date		Jan. 15, 2023
Principal Outstanding		$ 850
Interest rate		7.125%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 4/15/2024 [Member]
Debt Instrument [Line Items]
Maturity date		Apr. 15, 2024
Principal Outstanding		$ 750
Interest rate		7.625%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 1/15/2025 [Member]
Debt Instrument [Line Items]
Maturity date		Jan. 15, 2025
Principal Outstanding		$ 775
Interest rate		6.875%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 9/15/2025 [Member]
Debt Instrument [Line Items]
Maturity date		Sep. 15, 2025
Principal Outstanding		$ 3,600
Interest rate		11.00%
Predecessor [Member] \| Unsecured Debt [Member] \| Debentures Due 11/1/2025 [Member]
Debt Instrument [Line Items]
Maturity date		Nov. 1, 2025
Principal Outstanding		$ 138
Interest rate		7.00%
Predecessor [Member] \| Unsecured Debt [Member] \| Debentures Due 8/15/2026 [Member]
Debt Instrument [Line Items]
Maturity date		Aug. 15, 2026
Principal Outstanding		$ 2
Interest rate		6.80%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 1/15/2027 [Member]
Debt Instrument [Line Items]
Maturity date		Jan. 15, 2027
Principal Outstanding		$ 346
Interest rate		7.875%
Predecessor [Member] \| Unsecured Debt [Member] \| Senior Note Due 8/15/2031 [Member]
Debt Instrument [Line Items]
Maturity date		Aug. 15, 2031
Principal Outstanding		$ 945
Interest rate		9.00%
Predecessor [Member] \| Unsecured Debt [Member] \| Debentures Due 10/1/2034 [Member]
Debt Instrument [Line Items]
Maturity date		Oct. 1, 2034
Principal Outstanding		$ 1
Interest rate		7.68%
Predecessor [Member] \| Unsecured Debt [Member] \| Debentures Due 7/1/2035 [Member]
Debt Instrument [Line Items]
Maturity date		Jul. 1, 2035
Principal Outstanding		$ 125
Interest rate		7.45%
Predecessor [Member] \| Unsecured Debt [Member] \| Debentures Due 10/1/2046 [Member]
Debt Instrument [Line Items]
Maturity date		Oct. 1, 2046
Principal Outstanding		$ 193
Interest rate		7.05%
Predecessor [Member] \| Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding		$ 106
Predecessor [Member] \| Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Maturity date		Nov. 15, 2031
Principal Outstanding		$ 100
Interest rate		8.50%
Predecessor [Member] \| Secured Subsidiary Debt [Member] \| RUS Loan Contracts Due 1/3/2028 [Member]
Debt Instrument [Line Items]
Maturity date		Jan. 3, 2028
Principal Outstanding		$ 6
Interest rate		6.154%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding		$ 750
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Maturity date		May 15, 2027
Principal Outstanding		$ 200
Interest rate		6.75%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Maturity date		Feb. 1, 2028
Principal Outstanding		$ 300
Interest rate		6.86%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Maturity date		Feb. 15, 2028
Principal Outstanding		$ 200
Interest rate		6.73%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Maturity date		Oct. 15, 2029
Principal Outstanding		$ 50
Interest rate		8.40%
Predecessor [Member] \| Total Debt [Member]
Debt Instrument [Line Items]
Principal Outstanding		$ 16,769
Weighted average interest rate		8.188%

Restructuring Costs And Other_3

Restructuring Costs And Other Charges (Narrative) (Details) - USD ($) $ in Millions	2 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2021	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Restructuring costs	$ 11
Successor [Member] \| Severance And Employee Costs [Member]
Restructuring costs	2
Successor [Member] \| Professional Fees [Member]
Restructuring costs	$ 9
Predecessor [Member]
Restructuring costs			$ 84
Predecessor [Member] \| Transformation Initiatives [Member]
Restructuring costs			8
Predecessor [Member] \| Consulting And Advisory [Member]
Restructuring costs			72
Predecessor [Member] \| Severance And Employee Costs [Member]
Restructuring costs		$ 7	$ 4

Restructuring Costs And Other_4

Restructuring Costs And Other Charges (Changes In Restructuring Reserve) (Details) - USD ($) $ in Millions	2 Months Ended	4 Months Ended
	Jun. 30, 2021	Apr. 30, 2021
Successor [Member]
Restructuring Reserve, Beginning Balance	$ 7
Severance expense	2
Other costs	9
Cash payments during the period	(7)
Restructuring Reserve, Ending Balance	11	$ 7
Predecessor [Member]
Restructuring Reserve, Beginning Balance	$ 7	2
Severance expense		7
Cash payments during the period		(2)
Restructuring Reserve, Ending Balance		$ 7

Investment And Other Income (Co

Investment And Other Income (Components Of Investment And Other Income) (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Pension and OPEB benefit (costs)		$ (4)
All other, net		2
Investment and other income, net		$ (2)
Predecessor [Member]
Interest and dividend income			$ 2		$ 4
Pension and OPEB benefit (costs)	$ 1		(20)	$ 2	(19)
All other, net	(2)		(2)	(1)
Investment and other income, net	$ (1)		$ (20)	$ 1	$ (15)

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	2 Months Ended	4 Months Ended	6 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2021	Apr. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Income Tax Contingency [Line Items]
Expected income refunds	$ 13			$ 13
Deferred payments related to social security taxes	$ 60
Successor [Member]
Income Tax Contingency [Line Items]
Federal rate	21.00%
Predecessor [Member]
Income Tax Contingency [Line Items]
Federal rate		21.00%	21.00%
Valuation allowance		$ 108
Valuation allowance, Net of federal benefit		$ 85

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Provision For Income Taxes) (Details)	2 Months Ended	4 Months Ended	6 Months Ended
	Jun. 30, 2021	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Consolidated tax provision at federal statutory rate	21.00%
State income tax provisions, net of federal income tax expense (benefit)	3.70%
Tax reserve adjustment	0.60%
Federal research and development tax credit	(1.30%)
All other, net	6.10%
Effective tax rate	30.10%
Predecessor [Member]
Consolidated tax provision at federal statutory rate		21.00%	21.00%
State income tax provisions, net of federal income tax expense (benefit)		0.50%	5.40%
Changes in certain deferred tax balances			(3.90%)
Interest expense deduction			10.40%
Restructuring cost		0.30%	(5.00%)
Loss on disposal of Northwest Operations			(8.00%)
Tax reserve adjustment			(0.70%)
Fresh start and reorganization adjustments		(24.90%)
Shared-based payments			(0.30%)
Federal research and development tax credit			(0.50%)
All other, net			(0.50%)
Effective tax rate		(3.10%)	17.90%

Net Earnings (Loss) Per Share_2

Net Earnings (Loss) Per Share (Narrative) (Details) - shares	1 Months Ended	2 Months Ended		4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Successor [Member] \| Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)		0
Successor [Member] \| Stock Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)					0
Predecessor [Member] \| Old Frontier Director And Employee Compensation Plans [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)						0
Predecessor [Member] \| Stock Options [Member] \| Old Frontier Director And Employee Compensation Plans [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)	1,334		1,334	1,334
Predecessor [Member] \| Stock Units [Member] \| Old Frontier Director And Employee Compensation Plans [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)						339,544

Net Earnings (Loss) Per Share_3

Net Earnings (Loss) Per Share (Reconciliation Of Net Earnings (Loss) Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Total basic net income (loss) attributable to Frontier common shareholders		$ 99
Total diluted net income (loss) attributable to Frontier common shareholders		$ 99
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)		244,401
Total weighted average shares outstanding - basic		244,401
Basic net earnings (loss) per share attributable to Frontier common shareholders		$ 0.41
Total weighted average shares outstanding - basic		244,401
Total weighted average shares outstanding - diluted		244,401
Diluted net earnings (loss) per share attributable to Frontier common shareholders		$ 0.41
Predecessor [Member]
Total basic net income (loss) attributable to Frontier common shareholders	$ 4,481		$ (181)	$ 4,541	$ (367)
Total diluted net income (loss) attributable to Frontier common shareholders	$ 4,481		$ (181)	$ 4,541	$ (367)
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)	104,816		104,988	104,799	105,029
Less: Weighted average unvested restricted stock awards	(154)		(463)	(215)	(592)
Total weighted average shares outstanding - basic	104,662		104,525	104,584	104,437
Basic net earnings (loss) per share attributable to Frontier common shareholders	$ 42.81		$ (1.73)	$ 43.42	$ (3.51)
Total weighted average shares outstanding - basic	104,662		104,525	104,584	104,437
Effect of dilutive stock units (in shares)	340			340
Total weighted average shares outstanding - diluted	105,002		104,525	104,924	104,437
Diluted net earnings (loss) per share attributable to Frontier common shareholders	$ 42.68		$ (1.73)	$ 43.28	$ (3.51)

Stock Plans (Narrative) (Detail

Stock Plans (Narrative) (Details) - Successor [Member] $ in Millions	1 Months Ended
	Jul. 31, 2021shares	Jun. 30, 2021USD ($)itemshares
Frontier Communications Parent, Inc. 2021 Management Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under the plan (in shares)		15,600,000
Number of stock-based compensation plan under which grants were made \| item		0
Restricted Stock Units [Member] \| Frontier Communications Parent, Inc. 2021 Management Incentive Plan [Member] \| Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate awarded shares	5,340,000
Maximum [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Remaining unrecognized compensation cost associated with unvested restricted stock awards \| $		$ 1

Stock Plans (Restricted Shares

Stock Plans (Restricted Shares Outstanding) (Details) - Restricted Stock [Member]	4 Months Ended
	Apr. 30, 2021USD ($)$ / sharesshares
Successor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at end of period (in shares)
Predecessor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)	304,000
Restricted stock granted (in shares)
Restricted stock vested (in shares)	(41,000)
Restricted stock forfeited (in shares)	(109,000)
Balance at end of period (in shares)	154,000
Cancellation of restricted stock (in shares)	(154,000)
Balance after cancellation at end of period (in shares)
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 6.78
Restricted stock granted (in dollars per shares) \| $ / shares
Restricted stock vested (in dollars per shares) \| $ / shares	8.23
Restricted stock forfeited (in dollars per shares) \| $ / shares	8.23
Balance at end of period (in dollars per shares) \| $ / shares	5.38
Cancellation of restricted stock (in dollars per shares) \| $ / shares
Balance after cancellation at end of period (in dollars per shares) \| $ / shares
Balance at beginning of period \| $
Restricted stock granted \| $
Restricted stock vested \| $
Restricted stock forfeited \| $
Balance at end of period \| $
Cancellation of restricted stock \| $
Balance after cancellation at end of period \| $

Comprehensive Income (Loss) (Ac

Comprehensive Income (Loss) (Accumulated Other Comprehensive Income (Loss), Net Of Tax) (Details) - USD ($) $ in Millions	1 Months Ended		2 Months Ended	3 Months Ended			4 Months Ended	6 Months Ended
	May 31, 2021	Apr. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Apr. 30, 2021	Jun. 30, 2020	Jan. 01, 2021	Jan. 01, 2020
Successor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	$ 4,108		$ 4,108
Net current-period other comprehensive income (loss)			41
Balance at ending		$ 4,108	4,248				$ 4,108
Prior service credit	55
Successor [Member] \| Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning
Other comprehensive income (loss) before reclassifications
Amounts reclassified from accumulated other comprehensive income (loss)
Net current-period other comprehensive income (loss)
Balance at ending
Successor [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning
Other comprehensive income (loss) before reclassifications			42
Amounts reclassified from accumulated other comprehensive income (loss)			(1)
Net current-period other comprehensive income (loss)			41
Balance at ending			41
Successor [Member] \| Pension And OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other comprehensive income (loss) before reclassifications			42
Amounts reclassified from accumulated other comprehensive income (loss)			(1)
Net current-period other comprehensive income (loss)			41
Balance at ending			41
Accumulated other comprehensive income (loss), net of tax			14
Successor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning
Net current-period other comprehensive income (loss)			41
Balance at ending			41
Predecessor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	4,108	(4,830)	4,108	$ (4,900)	$ (4,493)	$ (4,394)	(4,900)	$ (4,394)
Net current-period other comprehensive income (loss)		348		11	(423)	86	359	(337)
Balance at ending		4,108		(4,830)	(5,097)	(4,493)	4,108	(5,097)
Predecessor [Member] \| Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning				(699)		(684)	(699)	(684)
Other comprehensive income (loss) before reclassifications							270	(525)
Amounts reclassified from accumulated other comprehensive income (loss)							19	208
Net current-period other comprehensive income (loss)							289	(317)
Cancellation of Predecessor equity							410
Balance at ending					(1,001)			(1,001)
Predecessor [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning				(56)		34	(56)	34
Other comprehensive income (loss) before reclassifications							74	(15)
Amounts reclassified from accumulated other comprehensive income (loss)							(4)	(5)
Net current-period other comprehensive income (loss)							70	(20)
Cancellation of Predecessor equity							(14)
Balance at ending					14			14
Predecessor [Member] \| Pension And OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning				(755)		(650)	(755)	(650)
Other comprehensive income (loss) before reclassifications							344	(540)
Amounts reclassified from accumulated other comprehensive income (loss)							15	203
Net current-period other comprehensive income (loss)							359	(337)
Cancellation of Predecessor equity							396
Balance at ending					(987)			(987)
Accumulated other comprehensive income (loss), net of tax					280			280	$ 234	$ 204
Predecessor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning		(744)		(755)	(564)	(650)	(755)	(650)
Net current-period other comprehensive income (loss)		348		11	(423)	86
Balance at ending				$ (744)	$ (987)	$ (564)		$ (987)

Comprehensive Income (Loss) (Re

Comprehensive Income (Loss) (Reclassification Out Of AOCI) (Details) - USD ($) $ in Millions	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member] \| Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, net of tax
Successor [Member] \| OPEB [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, net of tax		1
Successor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| OPEB [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		1
Reclassifications, net of tax		1
Successor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| OPEB [Member] \| Prior-Service Credits (Costs) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		$ 1
Predecessor [Member] \| Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, net of tax				$ (19)	$ (208)
Predecessor [Member] \| OPEB [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, net of tax				4	5
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| Pension [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	$ (6)		$ (147)	(24)	(267)
Tax impact	1		29	5	59
Reclassifications, net of tax	(5)		(118)	(19)	(208)
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| Pension [Member] \| Actuarial Gains (Losses) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	(6)		(30)	(24)	(47)
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| Pension [Member] \| Loss On Disposal [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax			(61)		(61)
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| Pension [Member] \| Pension Settlement Cost [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax			(56)		(159)
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| OPEB [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	1			5	6
Tax impact				(1)	(1)
Reclassifications, net of tax	1			4	5
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| OPEB [Member] \| Prior-Service Credits (Costs) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	3		8	10	16
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| OPEB [Member] \| Actuarial Gains (Losses) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	$ (2)		(1)	$ (5)	(3)
Predecessor [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member] \| OPEB [Member] \| Loss On Disposal [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax			$ (7)		$ (7)

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended		2 Months Ended	3 Months Ended	4 Months Ended		6 Months Ended	12 Months Ended
	May 31, 2021	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Apr. 30, 2020	Jun. 30, 2020	Dec. 31, 2020
Successor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Capitalization of pension and OPEB expense			$ 4
Prior service credit	$ 55
Predecessor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Capitalization of pension and OPEB expense		$ 1		$ 7	$ 7		$ 13
Increase in plan assets					$ 79
Estimated plan contributions for the fiscal year				127			127
Plan assets								$ 2,507
Pension [Member] \| Successor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Investment returns			76
Estimated plan contributions for the fiscal year			95
Plan assets			2,647
Benefit payments			13
Plan expenses			2
Pension [Member] \| Predecessor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate (in hundredths)		3.10%			3.10%			2.60%
Rate of return on plan assets (in hundredths)					7.50%
Pension obligation decrease					$ 328
Defined Benefit Plan, Settlements Benefit obligation threshold							211
Pension settlement costs				56			159
Contributions to plans					32
Increase in plan assets			$ 61
Investment returns					78
Estimated plan contributions for the fiscal year								$ 180
Plan assets		$ 2,586			2,586
Benefit payments					25
Plan expenses					$ 6
Settlements							464
Postretirement [Member] \| Successor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate (in hundredths)			3.20%
Benefit obligation						$ 101
Prior service credit	$ 55		$ (1)
Actuarial loss			$ 14
Postretirement [Member] \| Predecessor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate (in hundredths)		3.30%			3.30%			2.60%
Benefit obligation					$ 941			$ 1,042
Prior service credit		$ (3)		$ (8)	$ (10)		$ (16)

Retirement Plans (Net Periodic

Retirement Plans (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	1 Months Ended		2 Months Ended	3 Months Ended	4 Months Ended	6 Months Ended
	May 31, 2021	Apr. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2021	Jun. 30, 2020
Successor [Member]
Defined Benefit Plan Disclosure [Line Items]
Amortization of prior service cost (credit)	$ 55
Successor [Member] \| Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost			$ 13
Interest cost on projected benefit obligation			18
Expected return on plan assets			(31)
Successor [Member] \| Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost			3
Interest cost on projected benefit obligation			5
Amortization of prior service cost (credit)	$ 55		(1)
Amortization of unrecognized (gain) loss			13
Net periodic benefit cost			20
Total benefit cost			$ 20
Predecessor [Member] \| Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost		$ 8		$ 24	$ 32	$ 49
Interest cost on projected benefit obligation		8		28	31	58
Expected return on plan assets		(16)		(39)	(61)	(89)
Amortization of unrecognized (gain) loss		6		30	24	47
Net periodic benefit cost		6		43	26	65
Pension settlement costs				56		159
Gain on disposal, net				(50)		(50)
Total benefit cost		6		49	26	174
Predecessor [Member] \| Postretirement [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost		2		5	7	10
Interest cost on projected benefit obligation		2		8	9	16
Amortization of prior service cost (credit)		(3)		(8)	(10)	(16)
Amortization of unrecognized (gain) loss		2		1	5	3
Net periodic benefit cost		3		6	11	13
One-time gain on sale				(24)		(24)
Total benefit cost		$ 3		$ (18)	$ 11	$ (11)

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) $ in Millions	Dec. 07, 2020USD ($)itemstate	Jan. 30, 2020USD ($)	Jun. 30, 2021USD ($)state
Commitments And Contingencies [Line Items]
Annual support offered by the Federal Communications Commission		$ 11,200
CAF Phase II [Member]
Commitments And Contingencies [Line Items]
Number of states of operation \| state			25
Annual support offered by the Federal Communications Commission			$ 313
RDOF Program, Phase I [Member]
Commitments And Contingencies [Line Items]
Award amount	$ 371
Period to build gigabit capable broadband	10 years
Number of location to build gigabit capable broadband \| item	127,000
Number of states to build gigabit capable broadband \| state	8
Minimum [Member]
Commitments And Contingencies [Line Items]
Terms of lease arrangements			1 year
Maximum [Member]
Commitments And Contingencies [Line Items]
Terms of lease arrangements			99 years

Uncategorized Items - fybr-2021

Label	Element	Value
Restricted Stock [Member] \| Successor1 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber