Frontier Communications Parent (FYBR) 10-Q6 May 222022 Q1 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2022	May 02, 2022
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Period End Date	Mar. 31, 2022
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	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		244,963,000
Entity Central Index Key	0000020520

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 1,300	$ 2,127
Short-term investments	900
Accounts receivable, less allowances of $65 and $57, respectively	397	458
Prepaid expenses	60	73
Income taxes and other current assets	31	30
Total current assets	2,688	2,688
Property, plant and equipment, net	9,575	9,199
Other intangibles, net	4,147	4,227
Other assets	345	367
Total assets	16,755	16,481
Current liabilities:
Long-term debt due within one year	15	15
Accounts payable	694	535
Advanced billings	202	197
Accrued other taxes	178	183
Accrued interest	153	76
Pension and other postretirement benefits	46	46
Other current liabilities	425	399
Total current liabilities	1,713	1,451
Deferred income taxes	412	387
Pension and other postretirement benefits	1,580	1,672
Other liabilities	415	403
Long-term debt	7,957	7,968
Total liabilities	12,077	11,881
Equity:
Common stock, $0.01 par value (1,750,000 authorized shares, 244,476 and 244,416 shares issued and 244,476 and 244,416 shares outstanding at March 31, 2022 and December 31, 2021, respectively)	2	2
Additional paid-in capital	4,139	4,124
Retained earnings	479	414
Accumulated other comprehensive income, net of tax	58	60
Total equity	4,678	4,600
Total liabilities and equity	$ 16,755	$ 16,481

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Consolidated Balance Sheets [Abstract]
Allowances for accounts receivable, current	$ 65	$ 57
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,750,000	1,750,000
Common stock, shares issued (in shares)	244,476	244,416
Common stock, shares outstanding (in shares)	244,476	244,416

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Revenue	$ 1,447,000
Operating expenses:
Cost of service	553,000
Selling, general and administrative expenses	435,000
Depreciation and amortization	284,000
Restructuring costs and other charges	54,000
Total operating expenses	1,326,000
Operating income	121,000
Investment and other income, net	77,000
Interest expense (see Note 8)	(103,000)
Income before income taxes	95,000
Income tax expense	30,000
Net income	$ 65,000
Basic net earnings per share attributable to Frontier common shareholders	$ 0.27
Diluted net earnings per share attributable to Frontier common shareholders	$ 0.26
Total weighted average shares outstanding - basic	244,433
Total weighted average shares outstanding - diluted	245,251
Predecessor [Member]
Revenue		$ 1,676,000
Operating expenses:
Cost of service		620,000
Selling, general and administrative expenses		408,000
Depreciation and amortization		387,000
Restructuring costs and other charges		2,000
Total operating expenses		1,417,000
Operating income		259,000
Investment and other income, net		2,000
Reorganization items, net		(25,000)
Interest expense (see Note 8)		(89,000)
Income before income taxes		147,000
Income tax expense		87,000
Net income		$ 60,000
Basic net earnings per share attributable to Frontier common shareholders		$ 0.57
Diluted net earnings per share attributable to Frontier common shareholders		$ 0.57
Total weighted average shares outstanding - basic		104,556
Total weighted average shares outstanding - diluted		104,896

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Net income	$ 65,000
Other comprehensive income (loss), net of tax	(2,000)
Comprehensive income	$ 63,000
Predecessor [Member]
Net income		$ 60,000
Other comprehensive income (loss), net of tax		11,000
Comprehensive income		$ 71,000

Consolidated Statements Of Equi

Consolidated Statements Of Equity (Deficit) - USD ($) shares in Thousands, $ in Thousands	Successor [Member]Common Stock [Member]	Successor [Member]Additional Paid-In Capital [Member]	Successor [Member]Retained Earnings (Accumulated Deficit) [Member]	Successor [Member]Accumulated Other Comprehensive Income (Loss) [Member]	Successor [Member]	Predecessor [Member]Common Stock [Member]	Predecessor [Member]Additional Paid-In Capital [Member]	Predecessor [Member]Retained Earnings (Accumulated Deficit) [Member]	Predecessor [Member]Accumulated Other Comprehensive Income (Loss) [Member]	Predecessor [Member]Treasury Common Stock [Member]	Predecessor [Member]
Balance at beginning at Dec. 31, 2020						$ 27,000	$ 4,817,000	$ (8,975,000)	$ (755,000)	$ (14,000)	$ (4,900,000)
Balance (in shares) at Dec. 31, 2020						106,025				(1,232)
Stock plans										$ (1,000)	(1,000)
Stock plans (in shares)										(122)
Net income								60,000			60,000
Other comprehensive income (loss), net of tax									11,000		11,000
Balance at ending at Mar. 31, 2021						$ 27,000	$ 4,817,000	$ (8,915,000)	$ (744,000)	$ (15,000)	$ (4,830,000)
Balance (in shares) at Mar. 31, 2021						106,025				(1,354)
Balance at beginning at Dec. 31, 2021	$ 2,000	$ 4,124,000	$ 414,000	$ 60,000	$ 4,600,000
Balance (in shares) at Dec. 31, 2021	244,416
Stock plans		15,000			15,000
Stock plans (in shares)	60
Net income			65,000		65,000
Other comprehensive income (loss), net of tax				(2,000)	(2,000)
Balance at ending at Mar. 31, 2022	$ 2,000	$ 4,139,000	$ 479,000	$ 58,000	$ 4,678,000
Balance (in shares) at Mar. 31, 2022	244,476

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Cash flows provided from (used by) operating activities:
Net income	$ 65,000
Adjustments to reconcile net income to net cash provided from (used by) operating activities:
Depreciation and amortization	284,000
Stock-based compensation expense	15,000
Lease Impairment	44,000
Other adjustments	(7,000)
Deferred income taxes	25,000
Change in accounts receivable	61,000
Change in accounts payable and other liabilities	26,000
Change in prepaid expenses, income taxes, and other assets	15,000
Net cash provided from operating activities	528,000
Cash flows provided from (used by) investing activities:
Capital expenditures	(447,000)
Purchase of short-term investments	(900,000)
Other	2,000
Net cash used by investing activities	(1,345,000)
Cash flows used by financing activities:
Long-term debt principal payments	(3,000)
Finance lease obligation payments	(5,000)
Other	(4,000)
Net cash used by financing activities	(12,000)
Increase (Decrease) in cash, cash equivalents, and restricted cash	(829,000)
Cash, cash equivalents, and restricted cash at January 1,	2,178,000
Cash, cash equivalents, and restricted cash at March 31,	1,349,000
Cash paid during the period for:
Interest	36,000
Income tax payments, net	$ 2,000
Predecessor [Member]
Cash flows provided from (used by) operating activities:
Net income		$ 60,000
Adjustments to reconcile net income to net cash provided from (used by) operating activities:
Depreciation and amortization		387,000
Stock-based compensation expense		(1,000)
Other adjustments		1,000
Deferred income taxes		84,000
Change in accounts receivable		34,000
Change in accounts payable and other liabilities		48,000
Change in prepaid expenses, income taxes, and other assets		52,000
Net cash provided from operating activities		665,000
Cash flows provided from (used by) investing activities:
Capital expenditures		(384,000)
Proceeds on sale of assets		2,000
Other		2,000
Net cash used by investing activities		(380,000)
Cash flows used by financing activities:
Finance lease obligation payments		(5,000)
Other		(2,000)
Net cash used by financing activities		(7,000)
Increase (Decrease) in cash, cash equivalents, and restricted cash		278,000
Cash, cash equivalents, and restricted cash at January 1,		1,887,000
Cash, cash equivalents, and restricted cash at March 31,		2,165,000
Cash paid during the period for:
Interest		40,000
Reorganization items, net		$ 56,000

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	3 Months Ended
Summary Of Significant Accounting Policies	Mar. 31, 2022
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, 2021. 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. In 2021, we recategorized our previous operating expenses categories (“Network access expenses” and “Network related expense”) into one expense line: “Cost of service”. All historical periods presented have been updated to conform to the new categorization. For our interim financial statements as of and for the period ended March 31, 2022, 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. Chapter 11 Bankruptcy Emergence On April 30, 2021, (the “Effective Date”), the Company emerged from bankruptcy. Accordingly, the consolidated financial information has been prepared in conformity with Accounting Standards Codification Subtopic 852-10 (ASC 852), Reorganizations, for the Successor as a new entity with assets, liabilities, and a capital structure having carrying amounts not comparable with prior periods. Reorganization items incurred in the first quarter of 2021 as a result of the Chapter 11 Cases included $ 25 million in professional fees and other bankruptcy related costs presented separately in the accompanying consolidated statements of income. The Company 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 income. For the periods prior to the Petition date and following the Effective Date, these costs have been included in Restructuring costs and other charges on our consolidated statement of income. Refer to Note 9. 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. 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. 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 income, included within “Revenue” and “Cost of service 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 income. 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 income . 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 income . c) Impact of COVID-19: While overall the operational and financial impacts to Frontier of the COVID-19 pandemic as of March 31, 2022 have not been 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 suppliers and our results of operations. 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 and health authorities may continue to recommend or mandate measures that could impact our operations. We continue to closely track our customers’ payment activity as well as external factors which could materially impact payment trends. 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. Through March 31, 2022, we have not experienced any material disruptions in our supply chain. However, the challenges and continuing uncertainty of the COVID-19 pandemic could result in further impacts to our business and operations, such as disruptions in our supply chain, inflation in pricing for key materials or labor, or other adverse changes. Some of our business partners have been impacted by COVID-related workforce absences and other disruptions which have affected our service levels and distribution of work. In particular, network electronics that require microchip processors have experienced supply chain constraints due to the global microchip shortage. 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 . d) 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 income 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 “Cost of services”. 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 “Data and Internet service” for fees charged to our wholesale customers and “Other revenue” for fees charged to all other customers 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. During the predecessor period, USF and other surcharges amounted to $ 55 million for the three months ended March 31, 2021. In June 2015, Frontier accepted the FCC offer of support to price cap carriers under the Connect America Fund (“CAF”) Phase II program, which was intended to provide long-term support for broadband build commitments in high cost unserved or underserved areas. We recognized FCC’s CAF Phase II subsidies into revenue on a straight-line basis over the seven-year funding term which ended on December 31, 2021. We have accrued an amount for any potential shortfall in the household build commitment 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. e) Cash Equivalents : We consider all highly liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash of $ 17 million is included in “Other current assets” as of both March 31, 2022 and December 31, 2021, and $ 32 million and $ 34 million are included in “Other assets” on our consolidated balance sheet as of March 31, 2022 and December 31, 2021, respectively. f) Short-Term Investments : Given the long-term nature of our fiber build, we have invested cash into short-term investments to improve interest income, while preserving funding flexibility. We have classified these short-term deposits and other investments that have original maturities of greater than three months but less than one year as short-term investments. As of March 31, 2022, short-term investments of $ 900 million are comprised of term deposits earning interest in excess of traditional bank deposit rates, maturing between June 16, 2022, and August 15, 2022 and placed with banks with A-1/P-1 or equivalent credit quality. These short-term investments are in scope of ASC 320, Investments - Debt Securities. The short-term investments original maturity is greater than 90 days but less than one year, and they are classified as held to maturity, recorded as current assets and are accounted for at amortized cost. 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 annually or more often if indicators of impairment arise to determine whether there is evidence that indicate an impairment condition may 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. We assess potential impairments to our leases annually or more often if indicators of impairment arise to determine whether there is evidence that indicate an impairment condition may exist. During the first quarter of 2022, we made the decision to either not retain or market for sublease certain facilities leases, which triggered an impairment of $ 44 million for our finance and operating lease assets recorded as restructuring charges and other costs. See Note 9 for further details.

Recent Accounting Literature

Recent Accounting Literature	3 Months Ended
Recent Accounting Literature	Mar. 31, 2022
Recent Accounting Literature [Abstract]
Recent Accounting Literature	(2) Recent Accounting Literature : 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. Government Assistance In November 2021, the FASB issued ASU 2021-10, which requires business entities to disclose information about certain government assistance they receive. Such disclosure requirements include the nature of the transactions and the related accounting policy used, the line items on the balance sheet and income statement that are affected and the amounts applicable to each financial statement line item and significant terms and conditions of the transactions. ASU 2021-10 will be effective for annual periods beginning after December 15, 2021 (year ending December 31, 2022 for the Company). Early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2021-10 will have on its disclosures.

Revenue Recognition

Revenue Recognition	3 Months Ended
Revenue Recognition	Mar. 31, 2022
Revenue Recognition [Abstract]
Revenue Recognition	(3) 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, through DISH® satellite TV service, and through partnerships with over-the-top (OTT) video providers. Video services also includes pay per view revenues, video on demand, equipment rentals, and video advertising. The Company has made the strategic decision to limit sales of new traditional TV services, focusing on our broadband products and OTT video options; Other customer revenue includes switched access revenue, rents collected for colocation 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. 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: Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 (2) Data and Internet services $ 836 $ 842 Voice services 386 487 Video services 137 169 Other 83 95 Revenue from contracts with customers (1) 1,442 1,593 Subsidy and other revenue (3) 5 83 Total revenue $ 1,447 $ 1,676 Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 (2) Consumer $ 776 $ 850 Commercial 666 743 Revenue from contracts with customers (1) 1,442 1,593 Subsidy and other revenue (3) 5 83 Total revenue $ 1,447 $ 1,676 (1) Lease revenue included in Revenue from contracts with customers was $ 16 million for both the three months ended March 31, 2022 and 2021, respectively. (2) Due to changes in methodology during the second quarter of 2021, historical periods have been updated to reflect the comparable amounts. (3) Subsidy and other revenue for the three months ended March 31, 2022, does not include revenue from CAF II as the program ended in 2021. 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, 2021 (Successor) $ - $ - $ 27 $ 11 Revenue recognized included in opening contract balance - - ( 9 ) ( 3 ) Credits granted, excluding amounts recognized as revenue - - 9 5 Balance at March 31, 2022 (Successor) $ - $ - $ 27 $ 13 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 ) - ( 17 ) ( 2 ) Cash received, excluding amounts recognized as revenue - - 17 1 Balance at March 31, 2021 (Predecessor) $ 2 $ 9 $ 58 $ 19 The unsatisfied obligations for retail customers consist of amounts in advance billings, which are expected to be earned within 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: ($ in millions) Revenue from contracts with customers 2022 (remaining nine months) $ 601 2023 379 2024 221 2025 98 2026 55 Thereafter 84 Total $ 1,438

Accounts Receivable

Accounts Receivable	3 Months Ended
Accounts Receivable	Mar. 31, 2022
Accounts Receivable [Abstract]
Accounts Receivable	( 4) Accounts Receivable : The components of accounts receivable, net are as follows : ($ in millions) March 31, 2022 December 31, 2021 Retail and wholesale $ 409 $ 441 Other 53 74 Less: Allowance for doubtful accounts ( 65 ) ( 57 ) Accounts receivable, net $ 397 $ 458 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 $ 7 million and $ 10 million for the three months ended March 31, 2022 and 2021, 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 three months ended March 31, 2022 was as follows: ($ in millions) Balance at December 31, 2021 $ 57 Provision for bad debt 7 Amounts charged to revenue 11 Write offs charged against the allowance ( 9 ) Other ( 1 ) Balance at March 31, 2022 $ 65

Property, Plant And Equipment

Property, Plant And Equipment	3 Months Ended
Property, Plant And Equipment	Mar. 31, 2022
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	( 5) Property, Plant and Equipment : Property, plant and equipment, net is as follows : ($ in millions) March 31, 2022 December 31, 2021 Property, plant and equipment $ 10,282 $ 9,707 Less: Accumulated depreciation ( 707 ) ( 508 ) Property, plant and equipment, net $ 9,575 $ 9,199 Depreciation expense is principally based on the composite group method. Depreciation expense was as follows : Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 Depreciation expense $ 204 $ 308 As a result of applying fresh start accounting on the Effective Date, Frontier’s fixed assets were reduced from $ 13.0 billion to $ 8.5 billion. For the three months ended March 31, 2022, the decrease in depreciation expense was principally a result of the reduced asset base following this fresh start fair value adjustment.

Other Intangibles

Other Intangibles	3 Months Ended
Other Intangibles	Mar. 31, 2022
Other Intangibles [Abstract]
Other Intangibles	(6) Other Intangibles : The components of other intangibles as of March 31, 2022 was follows : March 31, 2022 December 31, 2021 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Amount Amortization Amount Intangibles: Customer Relationships - Business $ 800 $ ( 67 ) $ 733 $ 800 $ ( 48 ) $ 752 Customer Relationships - Wholesale 3,491 ( 200 ) 3,291 3,491 ( 146 ) 3,345 Trademarks & Tradenames 150 ( 27 ) 123 150 ( 20 ) 130 Total other intangibles $ 4,441 $ ( 294 ) $ 4,147 $ 4,441 $ ( 214 ) $ 4,227 Amortization expense was as follows : Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 Amortization expense $ 80 $ 79 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. 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.

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	3 Months Ended
Fair Value Of Financial Instruments	Mar. 31, 2022
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	(7) Fair Value of Financial Instruments : The following table summarizes the carrying amounts and estimated fair values for total long-term debt at March 31, 2022 and December 31, 2021. For the other financial instruments including cash, short-term investments, 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 total long-term debt is estimated based upon quoted market prices at the reporting date for those financial instruments. March 31, 2022 December 31, 2021 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 7,774 $ 7,543 $ 7,777 $ 7,996

Long-Term Debt

Long-Term Debt	3 Months Ended
Long-Term Debt	Mar. 31, 2022
Long-Term Debt [Abstract]
Long-Term Debt	(8) 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 were 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 three months ended March 31, 2021 recorded on our Predecessor statements of income was lower than contractual interest of $ 338 million, 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: For the three months ended March 31, 2022 Principal January 1, Payments New March 31, ($ in millions) 2022 and Retirements Borrowings 2022 Secured debt issued by Frontier $ 6,927 $ ( 3 ) $ - $ 6,924 Secured debt issued by subsidiaries 100 - - 100 Unsecured debt issued by subsidiaries 750 - - 750 Principal outstanding $ 7,777 $ ( 3 ) $ - $ 7,774 Less: Debt Issuance Costs ( 13 ) ( 13 ) Less: Current Portion ( 15 ) ( 15 ) Plus: Unamortized fair value adjustments (1) 219 211 Total Long-term debt $ 7,968 $ 7,957 (1) Upon emergence, we adjusted the carrying value of our debt to fair value. 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. Additional information regarding our secured and unsecured total long-term debt as of March 31, 2022 and December 31, 2021 is as follows: March 31, 2022 December 31, 2021 Principal Interest Principal Interest ($ in millions) Outstanding Rate Outstanding Rate Secured debt issued by Frontier Term loan due 10/8/2027 $ 1,460 4.500% (Variable ) $ 1,464 4.500% (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 11/1/2029 750 5.875 % 750 5.875 % Second lien notes due 5/1/2029 1,000 6.750 % 1,000 6.750 % Second lien notes due 1/15/2030 1,000 6.000 % 1,000 6.000 % IDRB due 5/1/2030 14 6.200 % 13 6.200 % Secured debt issued by Frontier 6,924 6,927 Secured debt issued by subsidiaries Debentures due 11/15/2031 100 8.500 % 100 8.500 % Secured debt issued by subsidiaries 100 100 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 Principal outstanding $ 7,774 5.704 % (1) $ 7,777 5.702 % (1) (1) Interest rate represents a weighted average of the stated interest rates of multiple issuances . Credit Facilities and Term Loans Credit Agreements In connection with 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 Old Frontier’s 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 $ 1,468 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. For further details regarding Old Frontier’s DIP financing arrangements, see the Company’s Annual Report on Form 10-K. 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 Frontier’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 $ 133 million of letters of credit previously outstanding, the Borrower has $ 492 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. On October 13, 2021, the Issuer entered into an amendment (the “Amendment”) to its senior secured credit facility. The Amendment, among other things, modifies the financial covenant from a maximum first lien leverage ratio covenant of 2.75 :1.00 to a maximum first lien leverage ratio covenant of 3.00 :1.00. Senior Secured Notes Second Lien Notes due 2030 On October 13, 2021, New Frontier Issuer issued $ 1.0 billion aggregate principal amount of 6.000 % Second Lien Secured Notes due 2030 (the “Second Lien Notes due 2030”) in an offering pursuant to exemptions from the registration requirements of the Securities Act of 1933, as amended. The Company intends to use the net proceeds of this offering to fund capital investments and operating costs arising from the Company’s fiber build and expansion of its fiber customer base, and for general corporate purposes. The Second Lien Notes due 2030 were issued pursuant to an indenture, dated as of October 13, 2021 (the “Second Lien 2030 Indenture”), by and among the Issuer, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, as trustee and as collateral agent. Second Lien Notes due May 2029 In connection with the DIP financing, on November 25, 2020, Old Frontier issued $ 1.0 billion aggregate principal amount of 6.750 % Second Lien Secured Notes due May 1, 2029 (the “Second Lien Notes due May 2029”). The Second Lien Notes due May 2029 were issued pursuant to an indenture, dated as of November 25, 2020 (the “Second Lien May 2029 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. On the Effective Date, in accordance with the Second Lien May 2029 Indenture and the Plan, New Frontier Issuer entered into a supplemental indenture with Wilmington Trust, National Association, as trustee, and assumed the obligations under the Second Lien Notes due May 2029 and the Second Lien May 2029 Indenture. Second Lien Notes due November 2029 or “Takeback Notes” On April 30, 2021, New Frontier Issuer issued $ 750 million aggregate principal amount of 5.875 % Second Lien Secured Notes due November 2029 (the “Second Lien Notes due November 2029” or the “Takeback Notes”) pursuant to an indenture, dated as of April 30, 2021 (the “Takeback Notes Indenture”), by and among New Frontier Issuer, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, as trustee and as 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 Second Lien Notes due 2030, the Second Lien Notes due May 2029 and the Takeback Notes are collectively referred to as the Second Lien Notes. The Second Lien 2030 Indenture, the Second Lien May 2029 Indenture and the Takeback Notes Indenture are collectively referred to as the Second Lien Notes Indentures. The Second Lien Notes and the First Lien Notes (as defined below) are referred to herein collectively as the “Notes”. The Second Lien Notes are secured by a second-priority lien, subject to permitted liens, by all the assets that secure New Frontier Issuer’s obligations under the Term Loan Facility, the Revolving Facility and the First Lien Notes (as defined below). The Second Lien Notes 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 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 Second Lien Notes have investment grade ratings by at least two of Moody’s, S&P or Fitch. The Second Lien Notes Indentures 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 Second Lien Notes to become or to be declared due and payable. First 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 2027”) and (b) on November 25, 2020, Old Frontier issued $ 1,550 million aggregate principal amount of 5.000 % First Lien Secured Notes due May 1, 2028 (the “First Lien Notes due 2028” and, together with the First Lien Notes due 2027, the “First Lien Notes”). The First Lien Notes due 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 2028 were issued pursuant to an indenture, dated as of November 25, 2020 (the “2028 First Lien Indenture” and, together with the 2027 First Lien Indenture, the “First Lien Indentures”), 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. On the Effective Date, in accordance with the Indentures and the Plan, New Frontier Issuer entered into supplemental indentures to the First Lien Indentures with Wilmington Trust, National Association, as trustee, and assumed the obligations under each series of the First Lien Notes and each of the First Lien 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 the Term Loan Facility and the Revolving Facility. The First Lien 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. Certain of these covenants will be suspended during such time, if any, that the First Lien Notes have investment grade ratings by at least two of Moody’s, S&P or Fitch. The First Lien Notes Indentures 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 First Lien Notes to become or to be declared due and payable.

Restructuring Costs And Other C

Restructuring Costs And Other Charges	3 Months Ended
Restructuring Costs And Other Charges	Mar. 31, 2022
Restructuring Costs And Other Charges [Abstract]
Restructuring Costs And Other Charges	(9) 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 three month period ended March 31, 2022, we incurred $ 54 million in restructuring charges and other costs consisting of $ 44 million of lease impairment costs from the strategic exit of certain facilities, $ 6 million of severance and employee costs resulting from workforce reductions, and $ 4 million of costs related to other restructuring activities. As part of the Company's cost reduction strategy, certain real estate leases will not be retained, or will be marketed for sublease. The Company evaluated the related right-of-use assets and other lease related assets for impairment under ASC 360. In connection with this analysis, the Company reassessed its leased real estate asset groups and estimated the fair value of the office space to be subleased under current market conditions. Where the carrying values of individual asset groups exceeded their fair values, an impairment charge was recognized for the difference. During the three-month period ended March 31, 2021, we incurred $ 6 million in expenses consisting of severance and employee costs resulting from workforce reductions. The following is a summary of the changes in the liabilities established for restructuring and other related programs: ($ in millions) Balance at January 1, 2022 $ 7 Severance expense 6 Other costs 4 Cash payments during the period ( 9 ) Balance at March 31, 2022 $ 8

Investment And Other Income

Investment And Other Income	3 Months Ended
Investment And Other Income	Mar. 31, 2022
Investment And Other Income [Abstract]
Investment And Other Income	(10) Investment and Other Income: The following is a summary of the components of Investment and Other Income: Successor Predecessor For the three months ended March 31, For the three months ended March 31, ( $ in millions ) 2022 2021 Interest and dividend income $ 2 $ - Pension benefit 25 4 OPEB costs ( 3 ) ( 3 ) OPEB remeasurement 54 - All other, net ( 1 ) 1 Total investment and other income, net $ 77 $ 2 In the first quarter of 2022, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in a $ 54 million remeasurement gain. Refer to Note 15 for further details. Pension and OPEB benefit (costs) consists of interest income (loss), expected return on plan assets, amortization of prior service costs (credit) and recognition of actuarial gain (loss).

Stock Plans

Stock Plans	3 Months Ended
Stock Plans	Mar. 31, 2022
Stock Plans [Abstract]
Stock Plans	(11) Stock Plans : Upon emergence, all outstanding stock-based compensation plans of Old Frontier were terminated and, in accordance with the Plan, the form of Frontier Communications Parent, Inc. 2021 Management Incentive Plan (the “2021 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 of the Board. Under the 2021 Incentive Plan, 15,600,000 shares of common stock have been reserved for issuance. As of March 31, 2022, unvested awards relating to approximately 2,500,000 shares were outstanding under the Emergence LTI Program. Restricted Stock The following summary presents information regarding unvested restricted stock under the 2021 Incentive Plan : 2021 Incentive Plan Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2022 2,483 $ 28.67 $ 72 Restricted stock granted 760 $ 26.04 $ 21 Restricted stock vested ( 86 ) $ 25.73 $ ( 2 ) Restricted stock forfeited ( 50 ) $ 26.04 Balance at March 31, 2022 3,107 $ 25.85 $ 86 For purposes of determining compensation expense, the fair value of each restricted stock grant is estimated based on the closing price of our common stock on the date of grant. The non-vested restricted stock units granted in 2021 generally vest, and are expensed, on a ratable basis over three years from the grant date of the award. Total remaining unrecognized compensation cost associated with unvested restricted stock awards that is deferred at March 31, 2022 was $ 68 million and the weighted average vesting period over which this cost is expected to be recognized is approximately 2 years. None of the restricted stock awards may be sold, assigned, pledged, or otherwise transferred, voluntarily or involuntarily, by the employees until the restrictions lapse, subject to limited exceptions. The restrictions are time-based. Compensation expense, recognized in “Selling, general and administrative expenses”, of $ 9 million for the three month-period ended March 31, 2022, has been recorded in connection with restricted stock . Performance Stock Units Under the 2021 Incentive Plan, a target number of performance units are awarded to each participant with respect to the three-year Measurement Period. The performance metrics under the 2021 and 2022 PSU grants consist of targets for (1) Adjusted Fiber EBITDA, (2) Fiber Locations Constructed and (3) Expansion Fiber Penetration. In addition, there is an overall relative total shareholder return (“TSR”) modifier, which is based on Frontier’s total return to stockholders over the Measurement Period relative to the S&P 400 Mid Cap Index. Each performance metric is weighted 33.3 %, and targets for each metric are set for each of the three years during the Measurement Period. Achievement of the metrics will be measured separately, and the number of awards earned will be determined based on actual performance relative to the targets of each performance metric, plus the effect of the TSR modifier. Achievement is measured on a cumulative basis for each performance metric individually at the end of the three-year Measurement Period. The payout of the 2021 PSUs can range from 0 % to a maximum award payout of 300 % of the target units. The payout of the 2022 PSUs can range from 0 % to a maximum award payout of 200 % of the target units. PSUs awards, to the extent earned, will be paid out in the form of common stock shortly following the end of the Measurement Period. The number of shares of common stock or units earned at the end of the Measurement Period may be more or less than the number of target performance shares or units granted as a result of performance. An executive must maintain a satisfactory performance rating during the Measurement Period and must be employed by Frontier upon determination in order for the award to vest. The Compensation and Human Capital Committee will determine the number of shares earned for the Measurement Period in the first quarter of the year following the end of the Measurement Period. Under ASC 718, Stock Based Compensation Expense, we establish a grant date and determine the fair value once the targets are finalized. All targets for the 2021 awards have been set and the fair value of the grants will be amortized over the vesting period. For the 2022 PSU awards, the targets related to two of the three performance metrics have not been established. As a result, as of March 31, 2022, we have recognized associated expense with respect to 1/3 of the aggregate outstanding 2022 PSU awards. The following summary presents information regarding performance shares as of March 31, 2022 and changes during the three months then ended with regard to performance shares awarded under the 2021 Incentive Plan : 2021 Incentive Plan Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2022 3,144 $ 25.62 $ 92 Target performance shares awarded, net 240 $ 25.97 $ 7 Target performance shares earned - $ - $ - Target performance shares forfeited ( 9 ) $ 25.61 Balance at March 31, 2022 3,375 $ 25.64 $ 93 For purposes of determining compensation expense, the fair value of each performance share grant is estimated based on the closing price of a share of our common stock on the date of the grant, adjusted to reflect the fair value of the relative TSR modifier. For the three months ended March 31, 2022, we recognized net compensation expense, reflected in “Selling, general and administrative expenses,” of $ 6 million related PSU awards.

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2022
Income Taxes [Abstract]
Income Taxes	(12) 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 three months ended March 31, For the three months ended March 31, 2022 2021 Consolidated tax provision at federal statutory rate 21.0 % 21.0 % State income tax provisions, net of federal income tax expense 6.7 8.7 Changes in certain deferred tax balances - 60.9 Interest expense deduction - ( 36.7 ) Restructuring cost - 5.1 Tax reserve adjustment 0.5 - Tax Credit ( 1.1 ) - Sec.162(m) - nondeductible Executive Compensation 4.5 - All other, net - 0.2 Effective tax rate 31.6 % 59.2 % Frontier considered positive and negative evidence in regard to evaluating certain deferred tax assets during the first quarter of 2022, including the development of recent years of pre-tax book losses. On the basis of this evaluation, a valuation allowance of $ 134 million ($ 106 million net of federal benefit) was recorded as of March 31, 2022. As described more fully in Note 1, 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 Per Share

Net Earnings Per Share	3 Months Ended
Net Earnings Per Share	Mar. 31, 2022
Net Earnings Per Share [Abstract]
Net Earnings Per Share	(13) Net Earnings Per Share : The reconciliation of the net earnings per share calculation is as follows : Successor Predecessor For the three months ended March 31, For the three months ended March 31, ( $ in millions and shares in thousands, except per share amounts ) 2022 2021 Net income used for basic and diluted earnings per share: Total basic net income attributable to Frontier common shareholders $ 65 $ 60 Effect of loss related to dilutive stock units - - Total diluted net income attributable to Frontier common shareholders $ 65 $ 60 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 244,433 104,786 Less: Weighted average unvested restricted stock awards - ( 230 ) Total weighted average shares outstanding - basic 244,433 104,556 Basic net earnings per share attributable to Frontier common shareholders $ 0.27 $ 0.57 Diluted earnings per share: Total weighted average shares outstanding - basic 244,433 104,556 Effect of dilutive stock units - 340 Effect of dilutive restricted stock awards 818 - Total weighted average shares outstanding - diluted 245,251 104,896 Diluted net earnings per share attributable to Frontier common shareholders $ 0.26 $ 0.57 In calculating diluted net income per common share for the three months ended March 31, 2022, the effect of all performance stock units is excluded from the computation as their respective performance metrics have not been satisfied as of March 31, 2022. Stock Units At March 31, 2021, the dilutive common stock equivalents consisted of stock units issued under the Non-Employee Directors’ Deferred Fee Equity Plan (Deferred Fee Plan), the Non-Employee Directors’ Equity Incentive Plan (Directors’ Equity Plan), the 2013 Equity Incentive Plan and the 2017 Equity Incentive Plan.

Comprehensive Income (Loss)

Comprehensive Income (Loss)	3 Months Ended
Comprehensive Income (Loss)	Mar. 31, 2022
Comprehensive Income (Loss) [Abstract]
Comprehensive Income (Loss)	(14) 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. 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, 2022 (Successor) (1) $ - $ 60 $ 60 Other comprehensive income (loss) before reclassifications - 1 1 Amounts reclassified from accumulated other comprehensive loss to net loss - ( 3 ) ( 3 ) Net current-period other comprehensive income (loss) - ( 2 ) ( 2 ) Balance at March 31, 2022 (Successor) (1) $ - $ 58 $ 58 Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2021 (Predecessor) (1) $ ( 699 ) $ ( 56 ) $ ( 755 ) Other comprehensive income (loss) before reclassifications - - - Amounts reclassified from accumulated other comprehensive loss to net income 14 ( 3 ) 11 Net current-period other comprehensive income (loss) 14 ( 3 ) 11 Balance at March 31, 2021 (Predecessor) (1) $ ( 685 ) $ ( 59 ) $ ( 744 ) (1) Pension and OPEB amounts are net of tax of $ 15 million and $ 234 million as of January 1, 2022 and 2021, respectively and $ 15 million and $ 230 million as of March 31, 2022 and 2021, respectively. The significant items reclassified from components of accumulated other comprehensive loss are as follows: Successor Predecessor Amount Reclassified from Accumulated Other Comprehensive Loss (1) ($ in millions) Affected Line Item in For the three months ended For the three months ended the Statement Where Details about Accumulated Other March 31, March 31, Net Income (Loss) Comprehensive Loss Components 2022 2021 is Presented Amortization of Pension Cost Items Actuarial gains (losses) $ - $ ( 18 ) One-time loss on disposal - - - ( 18 ) Income (Loss) before income taxes Tax impact - 4 Income tax benefit $ - $ ( 14 ) Net income (loss) Amortization of OPEB Cost Items Prior-service costs $ 3 $ 7 Actuarial gains (losses) - ( 3 ) 3 4 Income (Loss) before income taxes Tax impact - ( 1 ) Income tax benefit $ 3 $ 3 Net income (loss) (1) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (See Note 15 - Retirement Plans for additional details) .

Retirement Plans

Retirement Plans	3 Months Ended
Retirement Plans	Mar. 31, 2022
Retirement Plans [Abstract]
Retirement Plans	( 15) 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 income . The following tables provide the components of total pension benefit cost : Successor Predecessor Pension Benefits For the three months ended March 31, For the three months ended March 31, ( $ in millions ) 2022 2021 Components of total pension benefit cost Service cost $ 21 $ 24 Interest cost on projected benefit obligation 24 23 Expected return on plan assets ( 49 ) ( 45 ) Amortization of unrecognized loss - 18 Total pension benefit cost $ ( 4 ) $ 20 Successor Predecessor Postretirement Benefits For the three months ended March 31, For the three months ended March 31, ( $ in millions ) 2022 2021 Components of net periodic postretirement benefit cost Service cost $ 4 $ 5 Interest cost on projected benefit obligation 6 7 Amortization of prior service cost (credit) ( 3 ) ( 7 ) Amortization of unrecognized loss - 3 Net periodic postretirement benefit cost $ 7 $ 8 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 income. The value of our pension plan assets decreased $ 184 million from $ 2,655 million at December 31, 2021 to $ 2,471 million at March 31, 2022. This decrease primarily resulted from changes in the market value of investments of $ 183 million including plan expenses, benefit payments to participants of $ 33 million, partially offset by contributions of $ 32 million. In the first quarter of 2022, Frontier amended the medical coverage for certain postretirement benefit plans, which necessitated a remeasurement of its other postretirement benefit (OPEB) obligations. This remeasurement resulted in the recognition of a net actuarial gain of $ 54 million, which was driven primarily from a higher assumed discount rate relative to December 31, 2021. Upon emergence from bankruptcy, Frontier revised its accounting policy to recognize actuarial gains and losses in the period in which they occur. As such, this gain was recorded in investment and other income, net on our consolidated statements of income. During both the three months ended March 31, 2022 and 2021, we capitalized $ 6 million 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	3 Months Ended
Commitments And Contingencies	Mar. 31, 2022
Commitments And Contingencies [Abstract]
Commitments And Contingencies	(16) 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. In connection with the accelerated fiber build, we have prioritized diversifying our vendor base and finalizing agreements with vendors for relevant labor and materials. Some of these agreements will have initial two-year terms with an option to extend for two years through 2025. Frontier accepted the FCC’s CAF Phase II offer in 25 states, which provided $ 313 million in annual support through 2021, to make available 10 Mbps downstream/1 Mbps upstream broadband service to households across some of the 25 states where we operate. The deployment deadline was December 31, 2021, and final review and audit of households is not complete. To the extent it is determined we did not enable the required number of households with 10 Mbps downstream/1 Mbps upstream broadband service or we were unable to satisfy other FCC CAF Phase II requirements, Frontier will be required to return a portion of the funds previously received and may be subject to certain other requirements and obligations. We have accrued an amount for any potential shortfall in the household build commitment 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. 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 on March 10, 2022 received preliminary authorization of its RDOF award. Frontier anticipates final authorization in the 2nd quarter and that it will begin receiving funding in the first half of 2022. Frontier will be required to complete the buildout to these locations within six years after funding starts, with interim target milestones over this period. On March 15, 2022, Frontier issued letters of credit to the RDOF program as a condition for the annual award amounts. 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 and in connection with certain disclosures relating to the CTF transaction. 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. On March 8, 2019, the District Court granted in its entirety Frontier’s motion to dismiss the complaint and on March 24, 2020, the court denied plaintiffs’ motion for leave to amend. Plaintiffs appealed and prior to oral argument, the parties reached an agreement in principle to resolve the matter. The settlement, which has preliminary court approval, will be covered by insurance and will have no material financial impact on the Company. On May 19, 2021, the FTC, joined by the attorneys general of Arizona, Indiana, Michigan, North Carolina, and Wisconsin, and two California District Attorneys, filed a complaint against Frontier in the Federal District Court for the Central District of California alleging that Frontier violated federal and state laws by knowingly misrepresenting in its advertisements the Internet speeds it was capable of delivering to DSL customers. On October 4, 2021, the court granted in part and denied in part Frontier’s motion dismiss by dismissing the non-California state claims, but permitting the FTC’s and California’s claims to proceed in the litigation. Frontier has entered into a settlement with the FTC and California, which would require Frontier to make a financial payment of approximately $ 9 million in costs and civil penalties, along with certain modifications to its DSL advertising and other practices. The settlement must be approved by the court. An accrual has been established as of March 31, 2022 for the financial impact of this settlement, which is not material to these financial statements. 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. 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)	3 Months Ended
Summary Of Significant Accounting Policies (Policy)	Mar. 31, 2022
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, 2021. 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. In 2021, we recategorized our previous operating expenses categories (“Network access expenses” and “Network related expense”) into one expense line: “Cost of service”. All historical periods presented have been updated to conform to the new categorization. For our interim financial statements as of and for the period ended March 31, 2022, 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. Chapter 11 Bankruptcy Emergence On April 30, 2021, (the “Effective Date”), the Company emerged from bankruptcy. Accordingly, the consolidated financial information has been prepared in conformity with Accounting Standards Codification Subtopic 852-10 (ASC 852), Reorganizations, for the Successor as a new entity with assets, liabilities, and a capital structure having carrying amounts not comparable with prior periods. Reorganization items incurred in the first quarter of 2021 as a result of the Chapter 11 Cases included $ 25 million in professional fees and other bankruptcy related costs presented separately in the accompanying consolidated statements of income. The Company 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 income. For the periods prior to the Petition date and following the Effective Date, these costs have been included in Restructuring costs and other charges on our consolidated statement of income. Refer to Note 9. 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. 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.
Changes In Accounting Policies	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 income, included within “Revenue” and “Cost of service 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 income. 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 income . 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 income .
Impact Of Covid-19	Impact of COVID-19: While overall the operational and financial impacts to Frontier of the COVID-19 pandemic as of March 31, 2022 have not been 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 suppliers and our results of operations. 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 and health authorities may continue to recommend or mandate measures that could impact our operations. We continue to closely track our customers’ payment activity as well as external factors which could materially impact payment trends. 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. Through March 31, 2022, we have not experienced any material disruptions in our supply chain. However, the challenges and continuing uncertainty of the COVID-19 pandemic could result in further impacts to our business and operations, such as disruptions in our supply chain, inflation in pricing for key materials or labor, or other adverse changes. Some of our business partners have been impacted by COVID-related workforce absences and other disruptions which have affected our service levels and distribution of work. In particular, network electronics that require microchip processors have experienced supply chain constraints due to the global microchip shortage. 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 .
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 income 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 “Cost of services”. 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 “Data and Internet service” for fees charged to our wholesale customers and “Other revenue” for fees charged to all other customers 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. During the predecessor period, USF and other surcharges amounted to $ 55 million for the three months ended March 31, 2021. In June 2015, Frontier accepted the FCC offer of support to price cap carriers under the Connect America Fund (“CAF”) Phase II program, which was intended to provide long-term support for broadband build commitments in high cost unserved or underserved areas. We recognized FCC’s CAF Phase II subsidies into revenue on a straight-line basis over the seven-year funding term which ended on December 31, 2021. We have accrued an amount for any potential shortfall in the household build commitment 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.
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 $ 17 million is included in “Other current assets” as of both March 31, 2022 and December 31, 2021, and $ 32 million and $ 34 million are included in “Other assets” on our consolidated balance sheet as of March 31, 2022 and December 31, 2021, respectively.
Short-Term Investments	Short-Term Investments : Given the long-term nature of our fiber build, we have invested cash into short-term investments to improve interest income, while preserving funding flexibility. We have classified these short-term deposits and other investments that have original maturities of greater than three months but less than one year as short-term investments. As of March 31, 2022, short-term investments of $ 900 million are comprised of term deposits earning interest in excess of traditional bank deposit rates, maturing between June 16, 2022, and August 15, 2022 and placed with banks with A-1/P-1 or equivalent credit quality. These short-term investments are in scope of ASC 320, Investments - Debt Securities. The short-term investments original maturity is greater than 90 days but less than one year, and they are classified as held to maturity, recorded as current assets and are accounted for at amortized cost.
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 annually or more often if indicators of impairment arise to determine whether there is evidence that indicate an impairment condition may 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. We assess potential impairments to our leases annually or more often if indicators of impairment arise to determine whether there is evidence that indicate an impairment condition may exist. During the first quarter of 2022, we made the decision to either not retain or market for sublease certain facilities leases, which triggered an impairment of $ 44 million for our finance and operating lease assets recorded as restructuring charges and other costs. See Note 9 for further details.

Recent Accounting Literature (P

Recent Accounting Literature (Policy)	3 Months Ended
Recent Accounting Literature (Policy)	Mar. 31, 2022
Recent Accounting Literature [Abstract]
Recent Accounting Pronouncements Not Yet Adopted	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. Government Assistance In November 2021, the FASB issued ASU 2021-10, which requires business entities to disclose information about certain government assistance they receive. Such disclosure requirements include the nature of the transactions and the related accounting policy used, the line items on the balance sheet and income statement that are affected and the amounts applicable to each financial statement line item and significant terms and conditions of the transactions. ASU 2021-10 will be effective for annual periods beginning after December 15, 2021 (year ending December 31, 2022 for the Company). Early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2021-10 will have on its disclosures.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
Revenue Recognition (Tables)	Mar. 31, 2022
Revenue Recognition [Abstract]
Disaggregation Of Revenue	Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 (2) Data and Internet services $ 836 $ 842 Voice services 386 487 Video services 137 169 Other 83 95 Revenue from contracts with customers (1) 1,442 1,593 Subsidy and other revenue (3) 5 83 Total revenue $ 1,447 $ 1,676 Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 (2) Consumer $ 776 $ 850 Commercial 666 743 Revenue from contracts with customers (1) 1,442 1,593 Subsidy and other revenue (3) 5 83 Total revenue $ 1,447 $ 1,676 (1) Lease revenue included in Revenue from contracts with customers was $ 16 million for both the three months ended March 31, 2022 and 2021, respectively. (2) Due to changes in methodology during the second quarter of 2021, historical periods have been updated to reflect the comparable amounts. (3) Subsidy and other revenue for the three months ended March 31, 2022, does not include revenue from CAF II as the program ended in 2021.
Changes In Contract Assets And Contract Liabilities	Contract Assets Contract Liabilities ($ in millions) Current Noncurrent Current Noncurrent Balance at December 31, 2021 (Successor) $ - $ - $ 27 $ 11 Revenue recognized included in opening contract balance - - ( 9 ) ( 3 ) Credits granted, excluding amounts recognized as revenue - - 9 5 Balance at March 31, 2022 (Successor) $ - $ - $ 27 $ 13 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 ) - ( 17 ) ( 2 ) Cash received, excluding amounts recognized as revenue - - 17 1 Balance at March 31, 2021 (Predecessor) $ 2 $ 9 $ 58 $ 19
Performance Obligations, Revenue	($ in millions) Revenue from contracts with customers 2022 (remaining nine months) $ 601 2023 379 2024 221 2025 98 2026 55 Thereafter 84 Total $ 1,438

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
Accounts Receivable (Tables)	Mar. 31, 2022
Accounts Receivable [Abstract]
Accounts Receivable	($ in millions) March 31, 2022 December 31, 2021 Retail and wholesale $ 409 $ 441 Other 53 74 Less: Allowance for doubtful accounts ( 65 ) ( 57 ) Accounts receivable, net $ 397 $ 458
Activity In The Allowance For Credit Losses	($ in millions) Balance at December 31, 2021 $ 57 Provision for bad debt 7 Amounts charged to revenue 11 Write offs charged against the allowance ( 9 ) Other ( 1 ) Balance at March 31, 2022 $ 65

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	3 Months Ended
Property, Plant And Equipment (Tables)	Mar. 31, 2022
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment, Net	($ in millions) March 31, 2022 December 31, 2021 Property, plant and equipment $ 10,282 $ 9,707 Less: Accumulated depreciation ( 707 ) ( 508 ) Property, plant and equipment, net $ 9,575 $ 9,199
Schedule Of Depreciation Expense	Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 Depreciation expense $ 204 $ 308

Other Intangibles (Tables)

Other Intangibles (Tables)	3 Months Ended
Other Intangibles (Tables)	Mar. 31, 2022
Other Intangibles [Abstract]
Schedule Of Intangible Assets	The components of other intangibles as of March 31, 2022 was follows : March 31, 2022 December 31, 2021 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Amount Amortization Amount Intangibles: Customer Relationships - Business $ 800 $ ( 67 ) $ 733 $ 800 $ ( 48 ) $ 752 Customer Relationships - Wholesale 3,491 ( 200 ) 3,291 3,491 ( 146 ) 3,345 Trademarks & Tradenames 150 ( 27 ) 123 150 ( 20 ) 130 Total other intangibles $ 4,441 $ ( 294 ) $ 4,147 $ 4,441 $ ( 214 ) $ 4,227
Schedule Of Amortization Expense	Successor Predecessor For the three months ended March 31, For the three months ended March 31, ($ in millions) 2022 2021 Amortization expense $ 80 $ 79

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	3 Months Ended
Fair Value Of Financial Instruments (Tables)	Mar. 31, 2022
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Long-Term Debt	March 31, 2022 December 31, 2021 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 7,774 $ 7,543 $ 7,777 $ 7,996

Long-Term Debt (Tables)

Long-Term Debt (Tables)	3 Months Ended
Long-Term Debt (Tables)	Mar. 31, 2022
Long-Term Debt [Abstract]
Long-Term Debt	For the three months ended March 31, 2022 Principal January 1, Payments New March 31, ($ in millions) 2022 and Retirements Borrowings 2022 Secured debt issued by Frontier $ 6,927 $ ( 3 ) $ - $ 6,924 Secured debt issued by subsidiaries 100 - - 100 Unsecured debt issued by subsidiaries 750 - - 750 Principal outstanding $ 7,777 $ ( 3 ) $ - $ 7,774 Less: Debt Issuance Costs ( 13 ) ( 13 ) Less: Current Portion ( 15 ) ( 15 ) Plus: Unamortized fair value adjustments (1) 219 211 Total Long-term debt $ 7,968 $ 7,957 (1) Upon emergence, we adjusted the carrying value of our debt to fair value. 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.
Schedule Of Secured And Unsecured Debt	March 31, 2022 December 31, 2021 Principal Interest Principal Interest ($ in millions) Outstanding Rate Outstanding Rate Secured debt issued by Frontier Term loan due 10/8/2027 $ 1,460 4.500% (Variable ) $ 1,464 4.500% (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 11/1/2029 750 5.875 % 750 5.875 % Second lien notes due 5/1/2029 1,000 6.750 % 1,000 6.750 % Second lien notes due 1/15/2030 1,000 6.000 % 1,000 6.000 % IDRB due 5/1/2030 14 6.200 % 13 6.200 % Secured debt issued by Frontier 6,924 6,927 Secured debt issued by subsidiaries Debentures due 11/15/2031 100 8.500 % 100 8.500 % Secured debt issued by subsidiaries 100 100 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 Principal outstanding $ 7,774 5.704 % (1) $ 7,777 5.702 % (1) (1) Interest rate represents a weighted average of the stated interest rates of multiple issuances .

Restructuring And Other Charges

Restructuring And Other Charges (Tables)	3 Months Ended
Restructuring And Other Charges (Tables)	Mar. 31, 2022
Restructuring Costs And Other Charges [Abstract]
Changes In Restructuring Reserve	($ in millions) Balance at January 1, 2022 $ 7 Severance expense 6 Other costs 4 Cash payments during the period ( 9 ) Balance at March 31, 2022 $ 8

Investment And Other Income (Ta

Investment And Other Income (Tables)	3 Months Ended
Investment And Other Income (Tables)	Mar. 31, 2022
Investment And Other Income [Abstract]
Components Of Investment And Other Income (Loss)	Successor Predecessor For the three months ended March 31, For the three months ended March 31, ( $ in millions ) 2022 2021 Interest and dividend income $ 2 $ - Pension benefit 25 4 OPEB costs ( 3 ) ( 3 ) OPEB remeasurement 54 - All other, net ( 1 ) 1 Total investment and other income, net $ 77 $ 2

Stock Plans (Tables)

Stock Plans (Tables)	3 Months Ended
Stock Plans (Tables)	Mar. 31, 2022
Stock Plans [Abstract]
Restricted Shares Outstanding	2021 Incentive Plan Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2022 2,483 $ 28.67 $ 72 Restricted stock granted 760 $ 26.04 $ 21 Restricted stock vested ( 86 ) $ 25.73 $ ( 2 ) Restricted stock forfeited ( 50 ) $ 26.04 Balance at March 31, 2022 3,107 $ 25.85 $ 86
Target Performance Shares	2021 Incentive Plan Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2022 3,144 $ 25.62 $ 92 Target performance shares awarded, net 240 $ 25.97 $ 7 Target performance shares earned - $ - $ - Target performance shares forfeited ( 9 ) $ 25.61 Balance at March 31, 2022 3,375 $ 25.64 $ 93

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
Income Taxes (Tables)	Mar. 31, 2022
Income Taxes [Abstract]
Reconciliation Of Provision For Income Taxes	Successor Predecessor For the three months ended March 31, For the three months ended March 31, 2022 2021 Consolidated tax provision at federal statutory rate 21.0 % 21.0 % State income tax provisions, net of federal income tax expense 6.7 8.7 Changes in certain deferred tax balances - 60.9 Interest expense deduction - ( 36.7 ) Restructuring cost - 5.1 Tax reserve adjustment 0.5 - Tax Credit ( 1.1 ) - Sec.162(m) - nondeductible Executive Compensation 4.5 - All other, net - 0.2 Effective tax rate 31.6 % 59.2 %

Net Earnings Per Share (Tables)

Net Earnings Per Share (Tables)	3 Months Ended
Net Earnings Per Share (Tables)	Mar. 31, 2022
Net Earnings Per Share [Abstract]
Reconciliation Of Net Loss Per Share	Successor Predecessor For the three months ended March 31, For the three months ended March 31, ( $ in millions and shares in thousands, except per share amounts ) 2022 2021 Net income used for basic and diluted earnings per share: Total basic net income attributable to Frontier common shareholders $ 65 $ 60 Effect of loss related to dilutive stock units - - Total diluted net income attributable to Frontier common shareholders $ 65 $ 60 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 244,433 104,786 Less: Weighted average unvested restricted stock awards - ( 230 ) Total weighted average shares outstanding - basic 244,433 104,556 Basic net earnings per share attributable to Frontier common shareholders $ 0.27 $ 0.57 Diluted earnings per share: Total weighted average shares outstanding - basic 244,433 104,556 Effect of dilutive stock units - 340 Effect of dilutive restricted stock awards 818 - Total weighted average shares outstanding - diluted 245,251 104,896 Diluted net earnings per share attributable to Frontier common shareholders $ 0.26 $ 0.57

Comprehensive Income (Loss) (Ta

Comprehensive Income (Loss) (Tables)	3 Months Ended
Comprehensive Income (Loss) (Tables)	Mar. 31, 2022
Comprehensive Income (Loss) [Abstract]
Accumulated Other Comprehensive Income (Loss), Net Of Tax	Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2022 (Successor) (1) $ - $ 60 $ 60 Other comprehensive income (loss) before reclassifications - 1 1 Amounts reclassified from accumulated other comprehensive loss to net loss - ( 3 ) ( 3 ) Net current-period other comprehensive income (loss) - ( 2 ) ( 2 ) Balance at March 31, 2022 (Successor) (1) $ - $ 58 $ 58 Pension OPEB ($ in millions) Costs Costs Total Balance at January 1, 2021 (Predecessor) (1) $ ( 699 ) $ ( 56 ) $ ( 755 ) Other comprehensive income (loss) before reclassifications - - - Amounts reclassified from accumulated other comprehensive loss to net income 14 ( 3 ) 11 Net current-period other comprehensive income (loss) 14 ( 3 ) 11 Balance at March 31, 2021 (Predecessor) (1) $ ( 685 ) $ ( 59 ) $ ( 744 ) (1) Pension and OPEB amounts are net of tax of $ 15 million and $ 234 million as of January 1, 2022 and 2021, respectively and $ 15 million and $ 230 million as of March 31, 2022 and 2021, respectively.
Reclassification Out Of AOCI	Successor Predecessor Amount Reclassified from Accumulated Other Comprehensive Loss (1) ($ in millions) Affected Line Item in For the three months ended For the three months ended the Statement Where Details about Accumulated Other March 31, March 31, Net Income (Loss) Comprehensive Loss Components 2022 2021 is Presented Amortization of Pension Cost Items Actuarial gains (losses) $ - $ ( 18 ) One-time loss on disposal - - - ( 18 ) Income (Loss) before income taxes Tax impact - 4 Income tax benefit $ - $ ( 14 ) Net income (loss) Amortization of OPEB Cost Items Prior-service costs $ 3 $ 7 Actuarial gains (losses) - ( 3 ) 3 4 Income (Loss) before income taxes Tax impact - ( 1 ) Income tax benefit $ 3 $ 3 Net income (loss) (1) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (See Note 15 - Retirement Plans for additional details) .

Retirement Plans (Tables)

Retirement Plans (Tables)	3 Months Ended
Retirement Plans (Tables)	Mar. 31, 2022
Retirement Plans [Abstract]
Net Periodic Benefit Cost	Successor Predecessor Pension Benefits For the three months ended March 31, For the three months ended March 31, ( $ in millions ) 2022 2021 Components of total pension benefit cost Service cost $ 21 $ 24 Interest cost on projected benefit obligation 24 23 Expected return on plan assets ( 49 ) ( 45 ) Amortization of unrecognized loss - 18 Total pension benefit cost $ ( 4 ) $ 20 Successor Predecessor Postretirement Benefits For the three months ended March 31, For the three months ended March 31, ( $ in millions ) 2022 2021 Components of net periodic postretirement benefit cost Service cost $ 4 $ 5 Interest cost on projected benefit obligation 6 7 Amortization of prior service cost (credit) ( 3 ) ( 7 ) Amortization of unrecognized loss - 3 Net periodic postretirement benefit cost $ 7 $ 8

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Narrative) (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2022USD ($)segment	Mar. 31, 2021USD ($)	Dec. 31, 2021USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of reportable segments \| segment	1
Restricted cash, current	$ 17,000		$ 17,000
Restricted cash, noncurrent	32,000		$ 34,000
Short-term Investments	$ 900,000
Business And Wholesale [Member] \| Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life	11 years
Business And Wholesale [Member] \| Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life	16 years
Trademarks and Tradenames [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life	5 years
Amortization method	5
Successor [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Lease Impairment	$ 44,000
Predecessor [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Reorganization Items		$ 25,000
Customer surcharges		$ 55,000

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from remaining performance obligations	$ 1,438
Predecessor [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease revenue	$ 16	$ 16

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 1,442,000
Subsidy and other revenue	5,000
Total revenue	1,447,000
Successor [Member] \| Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	836,000
Successor [Member] \| Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	386,000
Successor [Member] \| Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	137,000
Successor [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	83,000
Successor [Member] \| Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	776,000
Successor [Member] \| Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 666,000
Predecessor [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		$ 1,593,000
Subsidy and other revenue		83,000
Total revenue		1,676,000
Predecessor [Member] \| Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		842,000
Predecessor [Member] \| Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		487,000
Predecessor [Member] \| Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		169,000
Predecessor [Member] \| Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		95,000
Predecessor [Member] \| Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		850,000
Predecessor [Member] \| Commercial [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers		$ 743,000

Revenue Recognition (Changes In

Revenue Recognition (Changes In Contract Assets And Contract Liabilities) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Contract current liabilities, Beginning balance	$ 27
Contract current liabilities, Revenue recognized included in opening contract balance	(9)
Contract current liabilities, Credits granted, excluding amounts recognized as revenue	9
Contract current liabilities, Ending balance	27
Contract noncurrent liabilities, Beginning balance	11
Contract noncurrent liabilities, Revenue recognized included in opening contract balance	(3)
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue	5
Contract noncurrent liabilities, Ending balance	$ 13
Predecessor [Member]
Contract current assets, Beginning balance		$ 6
Contract current assets, Revenue recognized included in opening contract balance		(4)
Contract current assets, Ending balance		2
Contract noncurrent assets, Beginning balance		9
Contract noncurrent assets, Ending balance		9
Contract current liabilities, Beginning balance		58
Contract current liabilities, Revenue recognized included in opening contract balance		(17)
Contract current liabilities, Cash received, excluding amounts recognized as revenue		17
Contract current liabilities, Ending balance		58
Contract noncurrent liabilities, Beginning balance		20
Contract noncurrent liabilities, Revenue recognized included in opening contract balance		(2)
Contract noncurrent liabilities, Cash received, excluding amounts recognized as revenue		1
Contract noncurrent liabilities, Ending balance		$ 19

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligations, Revenue) (Details) $ in Millions	Mar. 31, 2022USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 1,438
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 601
Performance obligation satisfaction period	1 year
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	$ 379
Performance obligation satisfaction period	1 year
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	$ 221
Performance obligation satisfaction period	1 year
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	$ 98
Performance obligation satisfaction period	1 year
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	$ 55
Performance obligation satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 84
Performance obligation satisfaction period	1 year

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Provision for uncollectible amounts	$ 7
Successor [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Provision for uncollectible amounts	$ 7
Predecessor [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Provision for uncollectible amounts		$ 10

Accounts Receivable (Accounts R

Accounts Receivable (Accounts Receivable) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for doubtful accounts	$ (65)	$ (57)
Accounts receivable, net	397	458
Retail And Wholesale [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	409	441
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 53	$ 74

Accounts Receivable (Activity I

Accounts Receivable (Activity In The Allowance For Credit Losses) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)
Accounts Receivable [Abstract]
Allowance for credit losses, Beginning Balance	$ 57
Provision for bad debt	7
Amounts charged to revenue	11
Write offs charged against the allowance	(9)
Other	(1)
Allowance for credit losses, Ending Balance	$ 65

Property, Plant And Equipment_2

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 10,282	$ 9,707
Successor [Member] \| Fixed Assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 8,500
Predecessor [Member] \| Fixed Assets [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment			$ 13,000

Property, Plant, And Equipment

Property, Plant, And Equipment (Property, Plant And Equipment, Net) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Property, Plant And Equipment [Abstract]
Property, plant and equipment	$ 10,282	$ 9,707
Less: Accumulated depreciation	(707)	(508)
Property, plant and equipment, net	$ 9,575	$ 9,199

Property, Plant, And Equipmen_2

Property, Plant, And Equipment (Schedule Of Depreciation Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Depreciation expense	$ 204
Predecessor [Member]
Depreciation expense		$ 308

Other Intangibles (Narrative) (

Other Intangibles (Narrative) (Details)	3 Months Ended
Other Intangibles (Narrative) (Details)	Mar. 31, 2022
Customer Relationships - Wholesale [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	16 years
Customer Relationships - Business [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	11 years
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 (Schedule Of

Other Intangibles (Schedule Of Intangible Assets) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,441	$ 4,441
Accumulated Amortization	(294)	(214)
Net Carrying Amount	4,147	4,227
Customer Relationships - Business [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	800	800
Accumulated Amortization	(67)	(48)
Net Carrying Amount	733	752
Customer Relationships - Wholesale [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	3,491	3,491
Accumulated Amortization	(200)	(146)
Net Carrying Amount	3,291	3,345
Trademarks and Tradenames [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	150	150
Accumulated Amortization	(27)	(20)
Net Carrying Amount	$ 123	$ 130

Other Intangibles (Schedule O_2

Other Intangibles (Schedule Of Amortization Expense) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Amortization expense	$ 80
Predecessor [Member]
Amortization expense		$ 79

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Carrying Amount [Member]
Long-term debt [Abstract]
Total debt	$ 7,774	$ 7,777
Fair Value [Member]
Long-term debt [Abstract]
Total debt	$ 7,543	$ 7,996

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($) $ in Millions	Oct. 13, 2021	Apr. 30, 2021	Nov. 25, 2020	Oct. 08, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Oct. 12, 2021	Apr. 14, 2021	Feb. 27, 2017
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
Term Loan Facility [Member]
Debt Instrument [Line Items]
Maturity date					Oct. 8, 2027
Line of credit facility maximum borrowing capacity									$ 1,468
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				$ 133
Available borrowing capacity					$ 492
Maximum lien leverage ratio covenant	3.00%							2.75%
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%
Senior Secured Notes [Member] \| Second Lien Notes Due 2030 [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 1,000
Interest rate	6.00%
Maturity year	2030
Senior Secured Notes [Member] \| DIP-to-Exit First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Aggregate principal amount				$ 1,150
Interest rate				5.875%
Maturity date				Oct. 15, 2027
Senior Secured Notes [Member] \| DIP-to-Exit First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Aggregate principal amount			$ 1,550
Interest rate			5.00%
Maturity date			May 1, 2028
Senior Secured Notes [Member] \| Second Lien Notes Due 05/01/2029 [Member]
Debt Instrument [Line Items]
Aggregate principal amount			$ 1,000
Interest rate			6.75%
Maturity date			May 1, 2029
Senior Secured Notes [Member] \| Takeback Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount		$ 750
Interest rate		5.875%
Maturity date		Nov. 1, 2029
Successor [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross					$ 7,774		$ 7,777
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]
Long-term Debt, Gross					$ 6,924
Predecessor [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross							7,777
Interest expense						$ 338
Predecessor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Long-term Debt, Gross							$ 6,927

Long-Term Debt (Long-Term Debt)

Long-Term Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Less: Current Portion	$ (15)	$ (15)
Long-term debt	7,957	7,968
Long-term debt, fair value adjustment	236
Successor [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	7,777
Principal Payments and Retirements	(3)
Principal debt outstanding, ending	7,774
Less: Debt Issuance Costs	(13)	(13)
Less: Current Portion	(15)	(15)
Plus: Unamortized fair value adjustments	211	219
Long-term debt	7,957	$ 7,968
Successor [Member] \| Secured Debt Issued By Frontier [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	6,927
Principal Payments and Retirements	(3)
Principal debt outstanding, ending	6,924
Successor [Member] \| Secured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	100
Principal debt outstanding, ending	100
Successor [Member] \| Unsecured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	750
Principal debt outstanding, ending	750
Predecessor [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	$ 7,777

Long-Term Debt (Schedule Of Sec

Long-Term Debt (Schedule Of Secured And Unsecured Debt) (Details) - USD ($) $ in Millions	Mar. 31, 2022	Dec. 31, 2021
Successor [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 7,774	$ 7,777
Successor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Principal debt outstanding	6,924
Successor [Member] \| Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 1,460
Interest rate	4.50%
Successor [Member] \| Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 1,150
Interest rate	5.875%
Successor [Member] \| Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 1,550
Interest rate	5.00%
Successor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 11/1/2029 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 750
Interest rate	5.875%
Successor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 5/1/2029 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 1,000
Interest rate	6.75%
Successor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 1/15/2030 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 1,000
Interest rate	6.00%
Successor [Member] \| Secured Debt [Member] \| IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 14
Interest rate	6.20%
Successor [Member] \| Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 100
Successor [Member] \| Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 100
Interest rate	8.50%
Successor [Member] \| Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 750
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 200
Interest rate	6.75%
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 300
Interest rate	6.86%
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 200
Interest rate	6.73%
Successor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Principal debt outstanding	$ 50
Interest rate	8.40%
Successor [Member] \| Total Debt [Member]
Debt Instrument [Line Items]
Weighted average interest rate	5.704%
Predecessor [Member]
Debt Instrument [Line Items]
Principal debt outstanding		7,777
Predecessor [Member] \| Secured Debt [Member]
Debt Instrument [Line Items]
Principal debt outstanding		6,927
Predecessor [Member] \| Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 1,464
Interest rate		4.50%
Predecessor [Member] \| Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 1,150
Interest rate		5.875%
Predecessor [Member] \| Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 1,550
Interest rate		5.00%
Predecessor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 11/1/2029 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 750
Interest rate		5.875%
Predecessor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 5/1/2029 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 1,000
Interest rate		6.75%
Predecessor [Member] \| Secured Debt [Member] \| Second Lien Notes Due 1/15/2030 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 1,000
Interest rate		6.00%
Predecessor [Member] \| Secured Debt [Member] \| IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 13
Interest rate		6.20%
Predecessor [Member] \| Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 100
Predecessor [Member] \| Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 100
Interest rate		8.50%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 750
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 200
Interest rate		6.75%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 300
Interest rate		6.86%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 200
Interest rate		6.73%
Predecessor [Member] \| Unsecured Subsidiary Debt [Member] \| Debentures Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Principal debt outstanding		$ 50
Interest rate		8.40%
Predecessor [Member] \| Total Debt [Member]
Debt Instrument [Line Items]
Weighted average interest rate		5.702%

Restructuring Costs And Other_2

Restructuring Costs And Other Charges (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Lease Impairment Costs [Member]
Restructuring costs and other charges	$ 44,000
Severance And Employee Costs [Member]
Restructuring costs and other charges	6,000	$ 6,000
Other Restructuring [Member]
Restructuring costs and other charges	4,000
Successor [Member]
Restructuring costs and other charges	$ 54,000
Predecessor [Member]
Restructuring costs and other charges		$ 2,000

Restructuring Costs And Other_3

Restructuring Costs And Other Charges (Changes In Restructuring Reserve) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)
Restructuring Costs And Other Charges [Abstract]
Restructuring Reserve, Beginning Balance	$ 7
Severance expense	6
Other costs	4
Cash payments during the period	(9)
Restructuring Reserve, Ending Balance	$ 8

Investment And Other Income (Na

Investment And Other Income (Narrative) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)
Successor [Member]
OPEB Remeasurement	$ 54

Investment And Other Income (Co

Investment And Other Income (Components Of Investment And Other Income (Loss)) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Interest and dividend income	$ 2,000
Pension benefit	25,000
OPEB costs	(3,000)
OPEB remeasurement	54,000
All other, net	(1,000)
Investment and other income, net	$ 77,000
Predecessor [Member]
Pension benefit		$ 4,000
OPEB costs		(3,000)
All other, net		1,000
Investment and other income, net		$ 2,000

Stock Plans (Narrative) (Detail

Stock Plans (Narrative) (Details) $ in Millions	3 Months Ended
Stock Plans (Narrative) (Details) $ in Millions	Mar. 31, 2022USD ($)shares
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Remaining unrecognized compensation cost associated with unvested restricted stock awards	$ 68
Weighted average period over which unvested restricted stock awards unrecognized compensation cost is expected to be recognized (in years)	2 years
Compensation expense	$ 9
Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement period	3 years
Performance metric percent	33.30%
Compensation expense	$ 6
Minimum [Member] \| Performance Stock [Member] \| PSUs 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	0.00%
Minimum [Member] \| Performance Stock [Member] \| PSUs 2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	0.00%
Maximum [Member] \| Performance Stock [Member] \| PSUs 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	300.00%
Maximum [Member] \| Performance Stock [Member] \| PSUs 2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	200.00%
Successor [Member] \| 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) \| shares	15,600,000
Unvested outstanding \| shares	2,500,000

Stock Plans (Restricted Shares

Stock Plans (Restricted Shares Outstanding) (Details) - 2021 Incentive Plan [Member] $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	3,144
Restricted stock granted (in shares) \| shares	240
Restricted stock forfeited (in shares) \| shares	(9)
Balance at end of period (in shares) \| shares	3,375
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 25.62
Restricted stock granted (in dollars per shares) \| $ / shares	25.97
Restricted stock forfeited (in dollars per shares) \| $ / shares	25.61
Balance at end of period (in dollars per shares) \| $ / shares	$ 25.64
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	2,483
Restricted stock granted (in shares) \| shares	760
Restricted stock vested (in shares) \| shares	(86)
Restricted stock forfeited (in shares) \| shares	(50)
Balance at end of period (in shares) \| shares	3,107
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 28.67
Restricted stock granted (in dollars per shares) \| $ / shares	26.04
Restricted stock vested (in dollars per shares) \| $ / shares	25.73
Restricted stock forfeited (in dollars per shares) \| $ / shares	26.04
Balance at end of period (in dollars per shares) \| $ / shares	$ 25.85
Balance at beginning of period \| $	$ 72
Restricted stock granted \| $	21
Restricted stock vested \| $	(2)
Restricted stock forfeited \| $
Balance at end of period \| $	$ 86

Stock Plans (Target Performance

Stock Plans (Target Performance Shares) (Details) - 2021 Incentive Plan [Member] $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	3,144
Target performance shares awarded, net (in shares) \| shares	240
Target performance shares forfeited (in shares) \| shares	(9)
Balance at end of period (in shares) \| shares	3,375
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 25.62
Target performance shares awarded, net (in dollars per shares) \| $ / shares	25.97
Target performance shares forfeited (in dollars per shares) \| $ / shares	25.61
Balance at end of period (in dollars per shares) \| $ / shares	$ 25.64
Balance at beginning of period \| $	$ 92
Target performance shares awarded, net \| $	7
Balance at end of period \| $	$ 93

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) $ in Millions	Mar. 31, 2022USD ($)
Income Taxes [Abstract]
Valuation allowance	$ 134
Valuation allowance, net of federal benefit	$ 106

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Provision For Income Taxes) (Details)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Consolidated tax provision at federal statutory rate	21.00%
State income tax provisions, net of federal income tax expense	6.70%
Tax reserve adjustment	0.50%
Tax Credit	(1.10%)
Sec.162(m) - nondeductible Executive Compensation	4.50%
Effective tax rate	31.60%
Predecessor [Member]
Consolidated tax provision at federal statutory rate		21.00%
State income tax provisions, net of federal income tax expense		8.70%
Changes in certain deferred tax balances		60.90%
Interest expense deduction		(36.70%)
Restructuring cost		5.10%
All other, net		0.20%
Effective tax rate		59.20%

Net Earnings Per Share (Reconci

Net Earnings Per Share (Reconciliation Of Net Loss Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total basic net income attributable to Frontier common shareholders	$ 65
Total diluted net income attributable to Frontier common shareholders	$ 65
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)	244,433
Total weighted average shares outstanding - basic	244,433
Basic net earnings per share attributable to Frontier common shareholders	$ 0.27
Total weighted average shares outstanding - basic	244,433
Total weighted average shares outstanding - diluted	245,251
Diluted net earnings per share attributable to Frontier common shareholders	$ 0.26
Successor [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)	818,000
Predecessor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total basic net income attributable to Frontier common shareholders		$ 60
Total diluted net income attributable to Frontier common shareholders		$ 60
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)		104,786
Less: Weighted average unvested restricted stock awards		(230)
Total weighted average shares outstanding - basic		104,556
Basic net earnings per share attributable to Frontier common shareholders		$ 0.57
Total weighted average shares outstanding - basic		104,556
Total weighted average shares outstanding - diluted		104,896
Diluted net earnings per share attributable to Frontier common shareholders		$ 0.57
Predecessor [Member] \| Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)		340

Comprehensive Income (Loss) (Ac

Comprehensive Income (Loss) (Accumulated Other Comprehensive Income (Loss), Net Of Tax) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jan. 01, 2022	Jan. 01, 2021
Successor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	$ 4,600
Net current-period other comprehensive income (loss)	(2)
Balance at ending	4,678
Successor [Member] \| Pension And OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), net of tax	15
Successor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	60
Other comprehensive income (loss) before reclassifications	1
Amounts reclassified from accumulated other comprehensive income (loss) to net loss	(3)
Net current-period other comprehensive income (loss)	(2)
Balance at ending	58
Successor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	60
Other comprehensive income (loss) before reclassifications	1
Amounts reclassified from accumulated other comprehensive income (loss) to net loss	(3)
Net current-period other comprehensive income (loss)	(2)
Balance at ending	$ 58
Predecessor [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning		$ (4,900)
Net current-period other comprehensive income (loss)		11
Balance at ending		(4,830)
Predecessor [Member] \| Pension And OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), net of tax		230	$ 15	$ 234
Predecessor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning		(755)
Amounts reclassified from accumulated other comprehensive income (loss) to net loss		11
Net current-period other comprehensive income (loss)		11
Balance at ending		(744)
Predecessor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member] \| Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning		(699)
Amounts reclassified from accumulated other comprehensive income (loss) to net loss		14
Net current-period other comprehensive income (loss)		14
Balance at ending		(685)
Predecessor [Member] \| Accumulated Other Comprehensive Income (Loss) [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning		(56)
Amounts reclassified from accumulated other comprehensive income (loss) to net loss		(3)
Net current-period other comprehensive income (loss)		(3)
Balance at ending		$ (59)

Comprehensive Income (Loss) (Re

Comprehensive Income (Loss) (Reclassification Out Of AOCI) (Details) - Reclassification Out Of Accumulated Other Comprehensive Income [Member] - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member] \| OPEB [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	$ 3
Reclassifications, net of tax	3
Successor [Member] \| OPEB [Member] \| Prior-Service Credits (Costs) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	$ 3
Predecessor [Member] \| Pension [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		$ (18)
Tax impact		4
Reclassifications, net of tax		(14)
Predecessor [Member] \| Pension [Member] \| Actuarial Gains (Losses) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		(18)
Predecessor [Member] \| OPEB [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		4
Tax impact		(1)
Reclassifications, net of tax		3
Predecessor [Member] \| OPEB [Member] \| Prior-Service Credits (Costs) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		7
Predecessor [Member] \| OPEB [Member] \| Actuarial Gains (Losses) [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax		$ (3)

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Capitalization of pension and OPEB expense	$ 6	$ 6
Successor [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
OPEB Remeasurement	54
Pension [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions to plans	32
Increase in plan assets	184
Investment returns	183
Plan assets	2,471		$ 2,655
Benefit payments	$ 33

Retirement Plans (Net Periodic

Retirement Plans (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Successor [Member] \| Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 21
Interest cost on projected benefit obligation	24
Expected return on plan assets	(49)
Net periodic benefit cost	(4)
Successor [Member] \| OPEB [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	4
Interest cost on projected benefit obligation	6
Amortization of prior service cost (credit)	(3)
Net periodic benefit cost	$ 7
Predecessor [Member] \| Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost		$ 24
Interest cost on projected benefit obligation		23
Expected return on plan assets		(45)
Amortization of unrecognized loss		18
Net periodic benefit cost		20
Predecessor [Member] \| OPEB [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost		5
Interest cost on projected benefit obligation		7
Amortization of prior service cost (credit)		(7)
Amortization of unrecognized loss		3
Net periodic benefit cost		$ 8

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) $ in Millions	Oct. 04, 2021USD ($)	Dec. 07, 2020USD ($)stateitem	Mar. 31, 2022USD ($)state
Commitments And Contingencies [Line Items]
Annual support offered by the Federal Communications Commission			$ 11,200
FTC And California [Member]
Commitments And Contingencies [Line Items]
Litigation payment	$ 9
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]
Awarded 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