Frontier Communications Parent (FYBR) 10-Q1 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Oct. 30, 2023
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Period End Date	Sep. 30, 2023
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	86-2359794
Entity Address, Address Line One	1919 McKinney Avenue
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75201
City Area Code	972
Local Phone Number	445-0042
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		245,789,000
Entity Central Index Key	0000020520

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 948	$ 322
Short-term investments	1,275	1,750
Accounts receivable, less allowances of $33 and $47, respectively	449	438
Prepaid expenses	79	57
Income taxes and other current assets	47	30
Total current assets	2,798	2,597
Property, plant and equipment, net	13,621	11,850
Other intangibles, net	3,665	3,906
Other assets	425	271
Total assets	20,509	18,624
Current liabilities:
Long-term debt due within one year	15	15
Accounts payable	885	1,410
Advanced billings	202	194
Accrued other taxes	131	137
Accrued interest	183	104
Pension and other postretirement benefits	39	39
Other current liabilities	596	396
Total current liabilities	2,051	2,295
Deferred income taxes	565	558
Pension and other postretirement benefits	866	1,044
Other liabilities	529	483
Long-term debt	11,258	9,110
Total liabilities	15,269	13,490
Equity:
Common stock, $0.01 par value (1,750,000 authorized shares, 245,782 and 245,021 issued and outstanding at September 30, 2023 and December 31, 2022, respectively)	2	2
Additional paid-in capital	4,271	4,198
Retained earnings	867	855
Accumulated other comprehensive income, net of tax	100	79
Total equity	5,240	5,134
Total liabilities and equity	$ 20,509	$ 18,624

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Consolidated Balance Sheets [Abstract]
Allowances for accounts receivable, current	$ 33	$ 47
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,750,000	1,750,000
Common stock, shares issued (in shares)	245,782	245,021
Common stock, shares outstanding (in shares)	245,782	245,021

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Consolidated Statements Of Income [Abstract]
Revenue	$ 1,436	$ 1,444	$ 4,325	$ 4,350
Operating expenses:
Cost of service	545	544	1,615	1,643
Selling, general, and administrative expenses	405	431	1,250	1,293
Depreciation and amortization	356	296	1,040	870
Restructuring costs and other charges	16	4	48	88
Total operating expenses	1,322	1,275	3,953	3,894
Operating income	114	169	372	456
Investment and other income, net (See Note 10)	67	211	101	410
Pension settlement costs		(50)		(50)
Interest expense	(170)	(135)	(460)	(356)
Income before income taxes	11	195	13	460
Income tax expense		75	1	174
Net income	$ 11	$ 120	$ 12	$ 286
Basic net earnings per share attributable to Frontier common shareholders	$ 0.05	$ 0.49	$ 0.05	$ 1.17
Diluted net earnings per share attributable to Frontier common shareholders	$ 0.05	$ 0.49	$ 0.05	$ 1.17
Total weighted average shares outstanding - basic	245,761	244,984	245,431	244,711
Total weighted average shares outstanding - diluted	247,447	245,212	247,336	245,080

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Consolidated Statements Of Comprehensive Income [Abstract]
Net income	$ 11	$ 120	$ 12	$ 286
Other comprehensive income (loss), net of tax	8	(2)	21
Comprehensive income	$ 19	$ 118	$ 33	$ 286

Consolidated Statements Of Equi

Consolidated Statements Of Equity - USD ($) shares in Thousands, $ in Millions	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at beginning at Dec. 31, 2021	$ 2	$ 4,124	$ 414	$ 60	$ 4,600
Balance (in shares) at Dec. 31, 2021	244,416
Stock plans, net		15			15
Stock plans, net (in shares)	60
Net income			65		65
Other comprehensive income (loss), net of tax				(2)	(2)
Balance at ending at Mar. 31, 2022	$ 2	4,139	479	58	4,678
Balance (in shares) at Mar. 31, 2022	244,476
Balance at beginning at Dec. 31, 2021	$ 2	4,124	414	60	4,600
Balance (in shares) at Dec. 31, 2021	244,416
Net income					286
Balance at ending at Sep. 30, 2022	$ 2	4,171	700	60	4,933
Balance (in shares) at Sep. 30, 2022	244,999
Balance at beginning at Mar. 31, 2022	$ 2	4,139	479	58	4,678
Balance (in shares) at Mar. 31, 2022	244,476
Stock plans, net		13			13
Stock plans, net (in shares)	493
Net income			101		101
Other comprehensive income (loss), net of tax				4	4
Balance at ending at Jun. 30, 2022	$ 2	4,152	580	62	4,796
Balance (in shares) at Jun. 30, 2022	244,969
Stock plans, net		19			19
Stock plans, net (in shares)	30
Net income			120		120
Other comprehensive income (loss), net of tax				(2)	(2)
Balance at ending at Sep. 30, 2022	$ 2	4,171	700	60	4,933
Balance (in shares) at Sep. 30, 2022	244,999
Balance at beginning at Dec. 31, 2022	$ 2	4,198	855	79	5,134
Balance (in shares) at Dec. 31, 2022	245,021
Stock plans, net		22			22
Stock plans, net (in shares)	211
Net income			3		3
Other comprehensive income (loss), net of tax				4	4
Balance at ending at Mar. 31, 2023	$ 2	4,220	858	83	5,163
Balance (in shares) at Mar. 31, 2023	245,232
Balance at beginning at Dec. 31, 2022	$ 2	4,198	855	79	5,134
Balance (in shares) at Dec. 31, 2022	245,021
Net income					12
Other comprehensive income (loss), net of tax					21
Balance at ending at Sep. 30, 2023	$ 2	4,271	867	100	5,240
Balance (in shares) at Sep. 30, 2023	245,782
Balance at beginning at Mar. 31, 2023	$ 2	4,220	858	83	5,163
Balance (in shares) at Mar. 31, 2023	245,232
Stock plans, net		22			22
Stock plans, net (in shares)	512
Net income			(2)		(2)
Other comprehensive income (loss), net of tax				9	9
Balance at ending at Jun. 30, 2023	$ 2	4,242	856	92	5,192
Balance (in shares) at Jun. 30, 2023	245,744
Stock plans, net		29			29
Stock plans, net (in shares)	38
Net income			11		11
Other comprehensive income (loss), net of tax				8	8
Balance at ending at Sep. 30, 2023	$ 2	$ 4,271	$ 867	$ 100	$ 5,240
Balance (in shares) at Sep. 30, 2023	245,782

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows provided from (used by) operating activities:
Net Income	$ 12	$ 286
Adjustments to reconcile net income to net cash provided from (used by) operating activities:
Depreciation and amortization	1,040	870
Pension settlement costs		50
Stock-based compensation expense	81	54
Lease Impairment		44
Amortization of premium	(21)	(21)
Bad debt expense	24	19
Other adjustments	9	1
Deferred income taxes	(1)	167
Change in accounts receivable	(35)	16
Change in long-term pension and other postretirement liabilities	(149)	(527)
Change in accounts payable and other liabilities	101	94
Change in prepaid expenses, income taxes, and other assets	(13)	(12)
Net cash provided from operating activities	1,048	1,041
Cash flows provided from (used by) investing activities:
Capital expenditures	(2,882)	(1,860)
Purchase of short-term investments	(1,850)	(3,225)
Sale of short-term investments	2,325	900
Purchase of long-term investments	(63)
Proceeds on sale of assets	18	4
Other	1	3
Net cash (used by) investing activities	(2,451)	(4,178)
Cash flows provided from (used by) financing activities:
Long-term debt principal payments	(64)	(11)
Net proceeds from long-term debt borrowings	2,278	1,200
Premium paid to retire debt	(10)
Financing costs paid	(56)	(17)
Finance lease obligation payments	(18)	(15)
Proceeds from sale and lease-back transactions	21	70
Taxes paid on behalf of employees for shares withheld	(9)	(7)
Other	(7)	(1)
Net cash provided from financing activities	2,135	1,219
Increase (Decrease) in cash, cash equivalents, and restricted cash	732	(1,918)
Cash, cash equivalents, and restricted cash at January 1,	322	2,178
Cash, cash equivalents, and restricted cash at September 30,	1,054	260
Supplemental cash flow information: Cash paid during the period for:
Interest	449	286
Income tax payments, net	$ 1	$ 7

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	9 Months Ended
Summary Of Significant Accounting Policies	Sep. 30, 2023
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	(1) Summary of Significant Accounti ng 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, 2022. 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, 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. Certain reclassifications of prior period balances have been made to conform to the current period presentation. For our interim financial statements as of and for the period ended September 30, 2023, 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 allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others. b) Revenue Recognition : Revenue for data and 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 our 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 We satisfy our obligations to customers by transferring goods and services in exchange for consideration received from the customer. The timing of our 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 revenue” 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, we applied the practical expedient that allows such costs to be expensed as incurred. Taxes, Surcharges and Subsidies We collect various taxes, Universal Service Funds (“USF”) surcharges (primarily federal USF), and certain other surcharges from our customers and subsequently remits these taxes to governmental authorities. In June 2015, we 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. The FCC is reviewing carriers’ CAF II program completion data, and if the FCC determines that we did not satisfy certain applicable CAF Phase II requirements, we could 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 amounts of funds that may need to be returned will be material. In May 2022, we accepted the FCC offer under the Rural Digital Opportunity Fund (“RDOF”) Phase I program, which provides funding over a ten-year period to support the construction of broadband networks in rural communities across the country. We accepted $ 37 million in annual support through 2032 in return for our commitment to make broadband available to households within the RDOF eligible areas. We will recognize the FCC’s RDOF Phase I subsidies into revenue on a straight-line basis over the ten-year funding term which will end March 31, 2032. We are required to complete the RDOF deployment by December 31, 2028. Thereafter, the FCC will review carriers’ RDOF program completion data, and if the FCC determines that we did not satisfy applicable FCC RDOF requirements, we could be required to return a portion of the funds previously received and may be subject to certain other requirements and obligations. c) Cash Equivalents and Restricted Cash : We consider all liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash amounts represent cash collateral required for certain Letter of Credit obligations and utility vendors and collateral for debt arrangements. At September 30, 2023, the Company had $ 106 million in restricted cash. Pursuant to the terms of the Company’s securitized financing facility and secured fiber network revenue term notes, as described in Note 8, restricted cash is held in securitization escrow accounts. As of September 30, 2023, approximately $ 36 million is current restricted cash held for the purpose of paying interest and certain fees. In addition, as of September 30, 2023, approximately $ 70 million is noncurrent restricted cash held for the purpose of satisfying the required liquidity reserve amount. d) I nvestments : 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 liquidity to fund the investment as required. As of September 30, 2023, short-term investments of $ 1,275 million are comprised of term deposits earning interest in excess of traditional bank deposit rates, maturing between November 14, 2023, and March 19, 2024, 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. Other Investments In connection with the closing of the securitization transaction, approximately $ 63 million in the form of U.S. Treasuries was deposited in an escrow account established with a trustee, for the purpose of paying interest and principal on $ 47 million in remaining debt of our subsidiary Frontier Southwest Incorporated. This balance is included in “Other assets” on our consolidated balance sheets and is restricted. See Note 8 for further details. e) Definite and Indefinite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. Customer relationship intangibles have been established for business and wholesale customers. These intangibles are amortized on a straight-line basis over their assigned useful lives 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 indicates an impairment condition may exist that would necessitate a change in useful life and a different amortization period. f) 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. We assess potential impairments to our leases annually, or as indicators exist, if indicators of impairment arise to determine whether there is evidence that indicate an impairment condition may exist. We continue to review our real estate portfolio and, during the first quarter of 2022, determined to either terminate 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. g) Going Concern: In accordance with the requirements of Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements Going Concern (ASU 2014-15)”, and ASC 205, “Presentation of Financial Statements”, we have the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about our ability to meet our future financial obligations. In its evaluation for this report, management considered our current financial condition and liquidity sources, including current funds available, forecasted future cash flows and our conditional and unconditional obligations due within one year following the date of issuance of this Quarterly Report on Form 10-Q. We believe we have the ability to meet our obligations for at least one year from the date of issuance of this Form 10-Q. Accordingly, the accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course business. h) Property, Plant and Equipment: Property, plant, and equipment are stated at original cost, including capitalized interest, or fair market value as of the date of acquisition for acquired properties. Maintenance and repairs are charged to operating expenses as incurred. The gross book value of routine property, plant and equipment retirements is charged against accumulated depreciation. i) Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of: We review long-lived assets to be held and used, including customer lists and property, plant and equipment, and long-lived assets to be disposed of for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount of the asset to the future undiscounted net cash flows expected to be generated by the asset. Recoverability of assets held for sale is measured by comparing the carrying amount of the assets to their estimated fair market value. If any assets are considered to be impaired, the impairment is measured by the amount by which the carrying amount of the assets exceeds the estimated fair value. Also, we periodically reassess the useful lives of our long-lived assets to determine whether any changes are required. j) Income Taxes and Deferred Income Taxes: We file a consolidated federal income tax return. We utilize the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred income taxes are recorded for the tax effect of temporary differences between the financial statement basis and the tax basis of assets and liabilities using tax rates expected to be in effect when the temporary differences are expected to reverse. We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, tax-planning strategies, and results of recent operations. If we determine that we are not able to realize a portion of our net deferred tax assets in the future, we would make an adjustment to the deferred tax asset valuation allowance, which would increase the provision for income taxes. The tax effect of a change in tax law or rates included in income tax expense from continuing operations includes effect of changes in deferred tax assets and liabilities initially recognized through a charge or credit to other comprehensive income (loss). The residual tax effects typically are released when the item giving rise to the tax effect is disposed of, liquidated, or terminated. k) Stock Plans: We have one stock-based compensation plan under which grants are made and awards remain outstanding. Awards under this plan may 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. Awards may be made in the form of restricted stock, restricted stock units, incentive stock options, non-qualified stock options, stock appreciation rights or other stock-based awards, including awards with performance, market, and time-vesting conditions. The compensation cost recognized is based on awards ultimately expected to vest. GAAP requires forfeitures to be estimated and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	(2) Recent Accounting Pronouncements: Financial Accounting Standards Adopted During 2023 During the quarter ended September 30, 2023, we adopted, the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) No. 2022-04, “Liabilities – Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations” (ASU 2022-04), which establishes interim and annual reporting disclosure requirements about a company’s supplier finance programs for its purchase of goods and services. In the year of adoption, the disclosure of payment and other key terms under the programs and outstanding balances under the obligations also applies to interim reporting dates. The adoption of this ASU does not have a material effect on our financial statements upon adoption. We have negotiated favorable payment terms with some of our vendors that allow for a longer payment period than our normal customary terms (referred to as vendor financing), which are excluded from capital expenditures and reported as financing activities. As of September 30, 2023 we have $ 169 million of vendor financing liabilities included in “Other current liabilities” on our consolidated balance sheets. No vendor financing payments were made as of September 30, 2023.

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Sep. 30, 2023
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 (“non-switched 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 various satellite providers, 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. We have 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 (switched access). These services are primarily billed on a minutes-of-use basis applying tariffed rates filed with the FCC or state agencies; and Subsidy and other regulatory revenue includes revenues generated from cost subsidies from state and federal authorities, including the CAF II and RDOF. The following tables provide a summary of revenues, by category: For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Data and Internet services $ 895 $ 848 $ 2,637 $ 2,531 Voice services 341 369 1,044 1,136 Video services 104 127 333 398 Other 81 82 253 245 Revenue from contracts with customers (1) 1,421 1,426 4,267 4,310 Subsidy and other revenue 15 18 58 40 Total revenue $ 1,436 $ 1,444 $ 4,325 $ 4,350 For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Consumer $ 787 $ 785 $ 2,323 $ 2,352 Business and wholesale 634 641 1,944 1,958 Revenue from contracts with customers (1) 1,421 1,426 4,267 4,310 Subsidy and other revenue 15 18 58 40 Total revenue $ 1,436 $ 1,444 $ 4,325 $ 4,350 (1) Includes lease revenue of $ 14 million and $ 44 million for the three and nine months ended September 30, 2023, and $ 15 million and $ 48 million for the three and nine months ended September 30, 2022, respectively. The following is a summary of the changes in the contract liabilities: Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2022 $ 27 $ 17 Revenue recognized included in opening contract balance ( 29 ) ( 9 ) Credits granted, excluding amounts recognized as revenue 31 15 Reclassified between current and noncurrent 5 ( 5 ) Balance at September 30, 2023 $ 34 $ 18 Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2021 $ 27 $ 11 Revenue recognized included in opening contract balance ( 21 ) ( 8 ) Credits granted, excluding amounts recognized as revenue 17 17 Reclassified between current and concurrent 4 ( 4 ) Balance at September 30, 2022 $ 27 $ 16 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 2023 (remaining three months) $ 294 2024 297 2025 169 2026 71 2027 14 Thereafter 9 Total $ 854

Accounts Receivable

Accounts Receivable	9 Months Ended
Accounts Receivable	Sep. 30, 2023
Accounts Receivable [Abstract]
Accounts Receivable	( 4) Accounts Receivable : The components of accounts receivable, net are as follows : ($ in millions) September 30, 2023 December 31, 2022 Retail and wholesale $ 406 $ 416 Other 76 69 Less: Allowance for doubtful accounts ( 33 ) ( 47 ) Accounts receivable, net $ 449 $ 438 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 $ 24 million and $ 19 million for the nine months ended September 30, 2023 and 2022, respectively. In accordance with ASC 326, we performed calculations to estimate expected credit losses, utilizing rates that are consistent with our 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 nine months ended September 30, 2023 was as follows: ($ in millions) Balance at December 31, 2022 $ 47 Provision for bad debt 24 Amounts charged to revenue 11 Write offs charged against the allowance ( 49 ) Balance at September 30, 2023 $ 33

Property, Plant And Equipment

Property, Plant And Equipment	9 Months Ended
Property, Plant And Equipment	Sep. 30, 2023
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	( 5) Property, Plant and Equipment : Property, plant and equipment, net is as follows : ($ in millions) September 30, 2023 December 31, 2022 Property, plant and equipment $ 15,714 $ 13,186 Less: Accumulated depreciation ( 2,093 ) ( 1,336 ) Property, plant and equipment, net $ 13,621 $ 11,850 Depreciation expense is principally based on the composite group method. Depreciation expense was as follows : For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Depreciation expense $ 276 $ 215 $ 799 $ 629 As of September 30, 2023, our materials and supplies were $ 589 million, as compared to $ 546 million as of December 31, 2022. Components of this include fiber, network electronics, and customer premises equipment. During the nine months ended September 30, 2023, our capital expenditures were $ 2,882 million which included a decrease of $ 514 million due to changes in accounts payable and vendor financing payables from December 31, 2022. As of September 30, 2023 there was $ 635 million in accounts payable and vendor financing payables associated with capital expenditures. For the nine months ended September 30, 2023, we had capitalized interest of $ 65 million. Through September 2023, we had asset sales and transactions of $ 39 million, including approximately $ 34 million in net proceeds related to certain wireless towers. Approximately $ 13 million of the proceeds related to wireless towers that qualified as sales, included in investing cash flows, and the remaining $ 21 million in proceeds related to wireless towers that were subject to sale-leaseback agreements and included in financing cash flows. After taking these sales and transactions into account, along with our capital expenditures, our net capital activity was $ 2,843 million as of September 30, 2023.

Intangibles

Intangibles	9 Months Ended
Intangibles	Sep. 30, 2023
Intangibles [Abstract]
Intangibles	(6) Intangibles : We consider whether the carrying values of finite-lived intangible assets and property plant and equipment may not be recoverable or whether the carrying value of certain indefinite-lived intangible assets were impaired. There was no impairment of either intangibles or property plant and equipment as of September 30, 2023 and 2022. The balances of these assets as of September 30, 2023 and December 31, 2022 was as follows: September 30, 2023 December 31, 2022 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Amount Amortization Amount Intangibles: Customer Relationships - Business $ 800 $ ( 176 ) $ 624 $ 800 $ ( 121 ) $ 679 Customer Relationships - Wholesale 3,491 ( 527 ) 2,964 3,491 ( 364 ) 3,127 Trademarks & Tradenames 150 ( 73 ) 77 150 ( 50 ) 100 Total other intangibles $ 4,441 $ ( 776 ) $ 3,665 $ 4,441 $ ( 535 ) $ 3,906 Amortization expense was as follows: For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Amortization expense $ 80 $ 81 $ 241 $ 241 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 five years for our trademarks and tradenames.

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
Fair Value Of Financial Instruments	Sep. 30, 2023
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 September 30, 2023 and December 31, 2022. For the other financial instruments including cash, short-term investments, accounts receivable, 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. September 30, 2023 December 31, 2022 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 11,235 $ 9,977 $ 8,963 $ 8,079

Long-Term Debt

Long-Term Debt	9 Months Ended
Long-Term Debt	Sep. 30, 2023
Long-Term Debt [Abstract]
Long-Term Debt	(8) Long-Term Debt : The activity in long-term debt is summarized as follows: For the nine months ended September 30, 2023 Principal January 1, Payments New September 30, ($ in millions) 2023 and Retirements Borrowings 2023 Secured debt issued by Frontier $ 8,113 $ ( 11 ) $ 750 $ 8,852 Secured debt issued by subsidiaries 100 ( 53 ) 1,586 1,633 Unsecured debt issued by subsidiaries 750 - - 750 Principal outstanding $ 8,963 $ ( 64 ) $ 2,336 $ 11,235 Less: Debt issuance costs ( 28 ) ( 68 ) Less: Current portion ( 15 ) ( 15 ) Less: Debt premium / (discount) - ( 64 ) Plus: Unamortized fair value adjustments (1) 190 170 Total Long-term debt $ 9,110 $ 11,258 (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 senior secured debt, and subsidiary debt at September 30, 2023 and December 31, 2022 is as follows : September 30, 2023 December 31, 2022 Principal Interest Principal Interest ($ in millions) Outstanding Rate Outstanding Rate Secured debt issued by Frontier Term loan due 10/8/2027 $ 1,438 9.180% (Variable ) $ 1,450 8.500% (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 % First lien notes due 5/15/2030 1,200 8.750 % 1,200 8.750 % First lien notes due 3/15/2031 750 8.625 % - - Second lien notes due 5/1/2029 1,000 6.750 % 1,000 6.750 % Second lien notes due 11/1/2029 750 5.875 % 750 5.875 % Second lien notes due 1/15/2030 1,000 6.000 % 1,000 6.000 % IDRB due 5/1/2030 13 6.200 % 13 6.200 % Total secured debt issued by Frontier 8,851 8,113 Secured debt issued by subsidiaries Debentures due 11/15/2031 47 8.500 % 100 8.500 % Series 2023-1 Revenue Term Notes Class A-2 due 7/20/2028 1,120 6.600 % - Series 2023-1 Revenue Term Notes Class B due 7/20/2028 155 8.300 % - Series 2023-1 Revenue Term Notes Class C due 7/20/2028 312 11.500 % - Total secured debt issued by subsidiaries 1,634 100 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 % Total unsecured debt issued by subsidiaries 750 750 Principal outstanding $ 11,235 7.098 % (1) $ 8,963 6.760 % (1) (1) Interest rate represents a weighted average of the stated interest rates of multiple issuances. The anticipated repayment date of July 2028 is used for the Series 2023-1 Revenue Term Notes, classes A-2 B, and C when calculating the weighted average. Summaries of our various credit and debt agreements, including our credit agreements and the indentures for our senior secured first lien and senior secured second lien notes, are contained in our Annual Report on Form 10-K including agreements filed as exhibits thereto. Credit Facilities and Term Loans Revolving Facility On March 8, 2023, Frontier Holdings entered into an amendment to its Revolving Facility, which, among other things, (i) extends the maturity with respect to the commitments of certain revolving lenders (in addition to certain amendments to springing maturity provisions); (2) amends the financial maintenance covenant for the benefit of the Revolving Facility by increasing the maximum first lien leverage ratio thereunder to 3.50 :1.00, with step-downs to: (a) 3.25 :1.00 in 2026; and (b) 3.00 :1.00 in 2027 and continuing thereafter; and (3) provides for certain amendments to debt incurrence and other restrictive covenants. The $ 900 million Revolving Facility will be available on a revolving basis until April 30, 2025 and with respect to certain lenders currently representing $ 850 million thereunder, the maturity date of the Revolving Facility will be the earliest of (a) April 30, 2028, (b) 91 days prior to the maturity date of the term loan facility, (c) unless such notes have been repaid and/or redeemed in full, the date that is 91 days prior to the stated maturity date of our 5.875 % First Lien Notes due 2027, and (d) unless such notes have been repaid and/or redeemed in full, the date that is 91 days prior to the stated maturity date of our 5.000 % First Lien Notes due 2028. At Frontier’s election, the determination of interest rates for the Revolving Facility is based on margins over the alternate base rate or over Secured Overnight Financing Rate (“SOFR”). The interest rate margin with respect to any SOFR loan under the Revolving Facility is 3.50 % or 2.50 % with respect to any alternate base rate loans, with a 0 % SOFR 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 is currently limited to certain specified pledged entities and substantially all personal property of Frontier Video, which same assets also secure our First Lien Notes. The Revolving Facility is guaranteed by the same subsidiaries that guarantee the First Lien Notes. After giving effect to approximately $ 249 million of letters of credit previously outstanding, we have $ 651 million of available borrowing capacity under the Revolving Facility. Senior Secured Notes First Lien Notes due 2031 On March 8, 2023, our consolidated subsidiary Frontier Communications Holdings, LLC (“Frontier Holdings”) issued $ 750 million aggregate principal amount of 8.625 % first lien secured notes due 2031 (the “First Lien Notes due 2031”) in an offering pursuant to exemptions from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”). We intend to use the net proceeds of the offering to fund capital investments and operating costs arising from our fiber build and expansion of our fiber customer base, and for general corporate purposes. The First Lien Notes due 2031 are secured by a first-priority lien, subject to permitted liens, by all the assets that secure the issuer’s obligations under its senior secured credit facilities and existing senior secured notes. The First Lien Notes due 2031 were issued pursuant to an indenture, dated as of March 8, 2023, by and among Frontier Holdings, the guarantors party thereto, the grantor party thereto, Wilmington Trust, National Association, as trustee and JPMorgan Chase Bank, N.A., as collateral agent. Fiber Securitization Transaction Secured Fiber Network Revenue Term Notes On August 8, 2023, our limited-purpose, bankruptcy remote, subsidiary, Frontier Issuer, issued $ 1.586 billion aggregate principal amount of secured Fiber Term Notes, less $ 58 million in original issue discounts, consisting of $ 1.120 billion 6.60 % Series 2023-1, Class A-2 term notes, $ 155 million 8.30 % Series 2023-1, Class B term notes and $ 312 million 11.50 % Series 2023-1, Class C term notes, each with an anticipated term ending in July 2028 (such anticipated repayment date, the “ARD”), in an offering exempt from registration under the Securities Act. We intend to use the proceeds from the offering of the Fiber Term Notes for, among other things, general corporate purposes, including potential investments or expenditures, such as capital expenditures and research and development, in line with our fiber expansion and copper migration strategies. In addition, we used a portion of the proceeds to retire and defease certain outstanding indebtedness of our subsidiary Frontier Southwest Incorporated. The Fiber Term Notes were issued as part of a securitization transaction, pursuant to which the Company’s fiber network assets and associated customer contracts in certain neighborhoods in the Dallas, Texas metropolitan area were contributed to AssetCo, a direct, wholly-owned subsidiary of Frontier Issuer. The Fiber Term Notes are secured by these fiber assets and associated customer contracts. The Fiber Term Notes were issued pursuant to an indenture, dated as of August 8, 2023 (the “Base Indenture”), as supplemented by the Series 2023-1 Supplement thereto, dated as of August 8, 2023 (the “Series 2023-1 Supplement”), in each case entered into by and among the Issuer, Frontier Dallas TX Fiber 1 LLC (“AssetCo”) and Citibank, N.A. as the indenture trustee (the “Trustee”). The Base Indenture, together with the Series 2023-1 Supplement and Series 2023-2 Supplement, and any other series supplements to the Base Indenture, are referred to herein as the “Fiber Term Notes Indenture.” The table below sets forth the material terms of Fiber Term Notes as of September 30, 2023: Security Issue Date Amount Outstanding Interest Rate (1) Anticipated Repayment Date Final Maturity Date Series 2023-1, Class A-2 term notes August 8, 2023 $ 1,120,000,000 6.60 % July 20, 2028 August 20, 2053 Series 2023-1, Class B term notes August 8, 2023 $ 155,000,000 8.30 % July 20, 2028 August 20, 2053 Series 2023-1, Class C term notes August 8, 2023 $ 312,000,000 11.50 % July 20, 2028 August 20, 2053 (1) If Frontier Issuer has not repaid or refinanced any Fiber Term Note prior to the monthly payment date in July of 2028, additional interest will accrue thereon in an amount equal to the greater of (i) 5.00 % per annum and (ii) the excess amount, if any, by which the sum of the following exceeds the interest rate for such note: (A) the yield to maturity (adjusted to a “mortgage-equivalent basis” pursuant to the standards and practices of the Securities Industry and Financial Markets Association) on the ARD for such note of the United States Treasury Security having a remaining term closest to 10 years plus (B) 5.00 % plus (C) the post-ARD note spread applicable to such Note. While the Fiber Term Notes are outstanding, scheduled payments of interest are required to be made on the Notes on a monthly basis. From and after the ARD, principal payments will also be required to be made on the Notes on a monthly basis. No principal payments will be due on the Fiber Term Notes prior to the ARD, unless certain rapid amortization or acceleration triggers are activated. The Fiber Term Notes are subject to a series of covenants and restrictions customary for transactions of this type. These covenants and restrictions include (i) that Frontier Issuer maintains a liquidity reserve account to be used to make required payments in respect of the Notes, (ii) provisions relating to optional and mandatory prepayments, including specified make-whole payments in the case of certain optional prepayments of the Fiber Term Notes prior to the monthly payment date in July 2026, (iii) certain indemnification payments in the event, among other things, that the transfers of the assets pledged as collateral for the Fiber Term Notes are in stated ways defective or ineffective and (iv) covenants relating to recordkeeping, access to information and similar matters. As provided in the Base Indenture, the Fiber Term Notes are also subject to rapid amortization in the event of a failure to maintain a stated debt service coverage ratio. A rapid amortization may be cured if the debt service coverage ratio exceeds a certain threshold for a certain period of time, upon which cure, regular amortization, if any, will resume. The Fiber Term Notes are also subject to certain customary events of default, including events relating to non-payment of required interest, principal or other amounts due on or with respect to the Fiber Term Notes, failure to comply with covenants within certain time frames, certain bankruptcy events, breaches of specified representations and warranties, failure of security interests to be effective and certain judgments. Securitized Financin g Facility In connection with the Fiber Term Notes, Frontier Issuer entered into a financing facility for the issuance of up to $ 500 million in Series 2023-2 Secured Fiber Network Revenue Variable Funding Senior Notes, Class A-1 (the “Variable Funding Notes”). Frontier Issuer had not drawn on the Variable Funding Notes as of September 30, 2023. The Variable Funding Notes were issued pursuant to the Base Indenture, as supplemented by the Series 2023-1 Supplement and the Series 2023-2 Supplement, dated as of August 24, 2023 (the “Series 2023-2 Supplement”), in each case entered into by and among Frontier Issuer, AssetCo and the Trustee. Drawings and certain additional terms related to the Variable Funding Notes are governed by the Class A-1 Note Purchase Agreement, dated as of August 24, 2023 (the “Variable Funding Note Purchase Agreement”), among Frontier Issuer, AssetCo, Frontier Communications Holdings, LLC (as the “Manager”), certain conduit investors, financial institutions and funding agents, and Barclays Bank plc, as administrative agent. The Variable Funding Notes will be governed, in part, by the Variable Funding Note Purchase Agreement and by certain generally applicable terms contained in the Indenture. The initial anticipated repayment date for the Variable Funding Notes is July 2026, and Frontier Issuer and Manager have the option to elect two one-year extensions of the anticipated repayment date. Following the initial anticipated repayment date (and any extensions ther eof), additional interest will accrue on the Variable Funding Notes equal to 5.0 % per annum. Defeasance of Notes As of September 30, 2023, the C ompany extinguished $ 53 million of notes issued by its subsidiary Frontier Southwest Incorporated and transferred assets to an escrow account to pay the future interest and principal on the remaining $ 47 million of notes, which remain on the Company’s balance sheet as outstanding debt and restricted assets .

Restructuring And Other Charges

Restructuring And Other Charges	9 Months Ended
Restructuring And Other Charges	Sep. 30, 2023
Restructuring And Other Charges [Abstract]
Restructuring And Other Charges	(9) Restructuring and Other Charges: Restructuring and other charges consists of severance and employee costs related to workforce reductions. During the nine month period ended September 30, 2023, we incurred $ 48 million in restructuring charges and other costs consisting of $ 48 million of severance and employee costs resulting from workforce reductions, of which, approximately $ 23 million and $ 15 million related to larger workforce reductions during the second and third quarters of 2023, respectively. During the nine month period ended September 30, 2022, we incurred $ 88 million in restructuring charges and other costs consisting of $ 44 million of lease impairment costs from the strategic exit of certain facilities, $ 35 million of severance and employee costs resulting from workforce reductions, and $ 9 million of costs related to other restructuring activities. Of the $ 35 million in severance and employee costs, approximately $ 26 million related to the second quarter of 2022, as a result of larger workforce reductions. As part of Frontier’s cost reduction strategy, certain real estate leases will not be retained, or will be marketed for sublease. We evaluated the related right-of-use assets and other lease related assets for impairment under ASC 360. In connection with this analysis, we reassessed our 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. The following is a summary of the changes in the liabilities established for restructuring and other related programs: ($ in millions) Balance at January 1, 2023 $ 9 Severance expense 48 Cash payments during the period ( 39 ) Balance at September 30, 2023 $ 18

Investment And Other Income

Investment And Other Income	9 Months Ended
Investment And Other Income	Sep. 30, 2023
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: For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Interest and dividend income $ 22 $ 16 $ 60 $ 24 Pension benefit 5 24 14 74 OPEB costs ( 2 ) ( 5 ) ( 7 ) ( 13 ) OPEB remeasurement gain 46 84 38 234 Pension remeasurement gain - 91 - 91 All other, net ( 4 ) 1 ( 4 ) - Total investment and other income, net $ 67 $ 211 $ 101 $ 410 In the first nine months of 2023, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in an $ 38 million net remeasurement gain. The net gain was comprised of a loss of $ 20 million in the first quarter, offset by a remeasurement gain of $ 12 million in the second quarter, and a gain of $ 46 million in the third quarter, primarily due to discount rate changes. Pension and OPEB benefit (cost) consist of interest income (costs), expected return on plan assets, amortization of prior service (costs) and recognition of actuarial (gain) loss. Service cost components of pension and OPEB benefit costs are included in “Selling, general, and administrative expenses” on our consolidated statements of income.

Stock Plans

Stock Plans	9 Months Ended
Stock Plans	Sep. 30, 2023
Stock Plans [Abstract]
Stock Plans	(11) Stock Plans : Frontier Communications Parent, Inc. has one stock-based compensation plan under which grants are made and awards remain outstanding: the 2021 Management Incentive Plan (the “2021 Incentive Plan”). The 2021 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. Equity awards have been issued in the form of time-based restricted stock units (RSUs) and performance-based stock units (PSUs). As of September 30, 2023, approximately 4,155,000 shares were available to grant under the 2021 Incentive Plan. Restricted Stock Units The following summary presents information regarding unvested RSUs outstanding under the 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, 2023 2,514 $ 25.78 $ 64 Restricted stock units granted 1,364 $ 23.19 $ 21 Restricted stock units vested ( 1,179 ) $ 25.73 $ ( 18 ) Restricted stock units forfeited ( 166 ) $ 25.06 Balance at September 30, 2023 2,533 $ 24.46 $ 40 For purposes of determining compensation expense, the fair value of each RSU grant is based on the closing price of our common stock on the date of grant. The non-vested RSUs granted in 2021, 2022, and 2023 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 RSU awards that is deferred at September 30, 2023 was $ 46 million and the weighted average vesting period over which this cost is expected to be recognized is approximately 1 year. None of the RSU awards may be sold, assigned, pledged, or otherwise transferred, voluntarily or involuntarily, by the employees until the applicable time-based restrictions lapse, subject to limited exceptions. Compensation expense, including compensation related to non-employee directors, recognized in “Selling, general, and administrative expenses”, of $ 29 million and $ 27 million for the nine month-periods ended September 30, 2023, and 2022, respectively, have been recorded in connection with RSUs. Performance Stock Units Under the 2021 Incentive Plan, a target number of performance units (“PSU”) have been awarded to applicable participants with respect to three-year performance periods (each a “Measurement Period”). The performance metrics under the 2021, 2022, and 2023 PSU awards 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 our 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 on a cumulative basis for each performance metric, and the number of awards earned will be determined at the end of the three-year Measurement Period based on actual performance relative to the targets of each performance metric, plus the effect of the TSR modifier. The payout of the 2021 PSUs can range from 0 % to a maximum award payout of 300 % of the target PSUs. The payout of the 2022 and 2023 PSUs can range from 0 % to a maximum award payout of 200 % of the target PSUs. The number of PSU awards earned at the end of a Measurement Period may be more or less than the number of target PSUs granted as a result of performance. An executive must maintain a satisfactory performance rating during the Measurement Period and, except for limited circumstances, 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 PSUs earned for the Measurement Period in the first quarter of the year following the end of the Measurement Period. PSU awards, to the extent earned, will be paid out in the form of common stock on a one -for-one basis. Under ASC 718, Stock Based Compensation Expense, a grant date, and the fair value of a performance award are determined once the targets are finalized. For the 2021, 2022 and 2023 PSU awards, targets for all of the metrics have been fully set for each performance period and the related expense will be amortized over the appropriate performance period. The following summary presents information regarding PSU awards as of September 30, 2023, and changes during the nine months then ended with regard to PSUs awarded under the 2021 Incentive Plan : Weighted Average Number of Award Date Shares Fair Value (in thousands) (per share) (1) Balance at January 1, 2023 3,485 $ 25.62 Target performance shares awarded, net 1,040 $ 24.36 Target performance shares forfeited ( 33 ) $ 25.59 Balance at September 30, 2023 4,492 $ 25.33 (1) Represents the weighted average of the closing price of our stock on the date of the awards. For purposes of determining compensation expense, the fair value of each PSU award 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 nine months ended September 30, 2023, and 2022, we recognized net compensation expense, reflected in “Selling, general, and administrative expenses,” of $ 52 million and $ 27 million, respectively, related to PSU awards. Non-Employee Directors Compensation expense related to the board of directors, recognized in “Selling, general, and administrative expenses”, was $ 1 million for the nine months ended September 30, 2023.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2023
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 rates: For the three months ended September 30, For the nine months ended September 30, 2023 2022 2023 2022 Consolidated tax provision at federal statutory rate 21.0 % 21.0 % 21.0 % 21.0 % State income tax provisions, net of federal income tax benefit ( 4.3 ) 14.7 5.1 13.1 Changes in certain deferred tax balances - 2.1 - 1.5 Tax reserve adjustment ( 3.0 ) - ( 3.1 ) - Tax Credit 6.0 - 6.3 - Sec.162(m) - nondeductible Executive Compensation ( 18.5 ) 1.5 ( 19.1 ) 2.5 All other, net ( 0.5 ) ( 0.8 ) ( 0.5 ) ( 0.3 ) Effective tax rate 0.7 % 38.5 % 9.7 % 37.8 % Frontier considered positive and negative evidence in regard to evaluating certain state deferred tax assets during the third quarter of 2023, including the development of recent years of pre-tax book losses. On the basis of this evaluation, a valuation allowance of $ 28 million ($ 22 million net of federal benefit) was recorded as of September 30, 2023. The Inflation Reduction Act was signed into law on August 16, 2022. The law contains numerous changes to tax laws effective January 1, 2023. The Company evaluated the effects and does not believe the Company will be materially impacted by the Inflation Reduction Act.

Net Earnings Per Share

Net Earnings Per Share	9 Months Ended
Net Earnings Per Share	Sep. 30, 2023
Net Earnings Per Share [Abstract]
Net Earnings Per Share	(13) Net Earnings Per Share : The reconciliation of the net income per common share calculation is as follows : For the three months ended September 30, For the nine months ended September 30, ($ in millions and shares in thousands, except per share amounts) 2023 2022 2023 2022 Net income used for basic and diluted earnings per share: Total basic net income attributable to Frontier common shareholders $ 11 $ 120 $ 12 $ 286 Effect of loss related to dilutive stock units - - - - Total diluted net income attributable to Frontier common shareholders $ 11 $ 120 $ 12 $ 286 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 245,761 244,984 245,431 244,711 Less: Weighted average unvested restricted stock awards - - - - Total weighted average shares outstanding - basic 245,761 244,984 245,431 244,711 Basic net earnings per share attributable to Frontier common shareholders $ 0.05 $ 0.49 $ 0.05 $ 1.17 Diluted earnings per share: Total weighted average shares outstanding - basic 245,761 244,984 245,431 244,711 Effect of dilutive performance stock awards 1,686 - 1,493 - Effect of dilutive restricted stock awards - 228 412 369 Total weighted average shares outstanding - diluted 247,447 245,212 247,336 245,080 Diluted net earnings per share attributable to Frontier common shareholders $ 0.05 $ 0.49 $ 0.05 $ 1.17 In calculating diluted net income per common share for the nine months ended September 30, 2023, the effect of certain outstanding PSUs is included in the computation as their respective performance metrics have been satisfied as of September 30, 2023.

Comprehensive Income

Comprehensive Income	9 Months Ended
Comprehensive Income	Sep. 30, 2023
Comprehensive Income [Abstract]
Comprehensive Income	(14) Comprehensive Income : Comprehensive income consists of net income and other gains and losses affecting shareholders’ equity and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net income. The components of accumulated other comprehensive income, net of tax, are as follows : OPEB ($ in millions) Costs Balance at January 1, 2023 (1) $ 79 Other comprehensive income before reclassifications 33 Amounts reclassified from accumulated other comprehensive income to net loss ( 12 ) Net current-period other comprehensive income 21 Balance at September 30, 2023 (1) $ 100 OPEB ($ in millions) Costs Balance at January 1, 2022 (1) $ 60 Other comprehensive income before reclassifications 8 Amounts reclassified from accumulated other comprehensive loss to net loss ( 8 ) Net current-period other comprehensive loss - Balance at September 30, 2022 (1) $ 60 (1) OPEB amounts are net of deferred tax balances of $ 23 million and $ 15 million as of January 1, 2023 and 2022, respectively and $ 31 million and $ 16 million as of September 30, 2023 and 2022, respectively. The significant items reclassified from components of accumulated other comprehensive loss are as follows: Amount Reclassified from Accumulated Other Comprehensive Income (1) ($ in millions) Affected Line Item in For the three months ended For the nine months ended the Statement Where Details about Accumulated Other September 30, September 30, Net Income (Loss) Comprehensive Loss Components 2023 2022 2023 2022 is Presented Amortization of OPEB Cost Items Prior-service credits (costs) $ 6 $ 4 $ 16 $ 10 Income (loss) before income taxes Tax impact ( 2 ) - ( 4 ) ( 2 ) Income tax benefit $ 4 $ 4 $ 12 $ 8 Net income (loss) (1) These accumulated other comprehensive income 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	9 Months Ended
Retirement Plans	Sep. 30, 2023
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 statements of income . The following tables provide the components of total pension benefit cost : Pension Benefits For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Components of total pension benefit cost Service cost $ 12 $ 14 $ 39 $ 55 Interest cost on projected benefit obligation 31 22 97 71 Expected return on plan assets ( 36 ) ( 46 ) ( 111 ) ( 145 ) Net periodic pension (benefit) 7 ( 10 ) 25 ( 19 ) Pension settlement costs - 50 - 50 Pension remeasurement gain - ( 91 ) - ( 91 ) Total pension benefit cost (income) $ 7 $ ( 51 ) $ 25 $ ( 60 ) The components of net periodic benefit cost other than the service cost component are included in “Investment and other income” on the consolidated statements of income. The value of our pension plan assets increased $ 50 million from $ 2,033 million at December 31, 2022 to $ 2,083 million at September 30, 2023. This increase primarily resulted from changes in the market value of investments of $ 85 million net of plan expenses, and contributions of $ 116 million, offset by benefit payments to participants of $ 151 million. The pension plan contains provisions that provide certain employees with the option of receiving a lump sum payment upon retirement. Frontier’s accounting policy is to record these payments as a settlement only if, in the aggregate, they exceed the sum of the annual service and interest costs for the Pension Plan’s net periodic pension benefit cost. During the nine months ended September 30, 2022, lump sum pension settlement payments to terminated or retired individuals amounted to $ 177 million, which exceeded the settlement threshold of $ 169 million, and as a result, Frontier recognized non-cash settlement charges totaling $ 50 million during the nine months ended September 30, 2022. As a result of pension settlement charges incurred during the period, Frontier remeasured its pension plan obligations resulting in a remeasurement gain of $ 91 million for the nine months ended September 30, 2022. 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. The following tables provide the components of total postretirement benefit cost : Postretirement For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Components of net periodic postretirement benefit cost Service cost $ 2 $ 3 $ 6 $ 10 Interest cost on projected benefit obligation 8 9 23 23 Amortization of prior service credit (gain) loss recognized ( 6 ) ( 4 ) ( 16 ) ( 10 ) OPEB remeasurement (gain) loss ( 46 ) ( 84 ) ( 38 ) ( 234 ) Total periodic postretirement (benefit) cost $ ( 42 ) $ ( 76 ) $ ( 25 ) $ ( 211 ) In the first nine months of 2023, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in a $ 38 million net remeasurement gain. The net gain was comprised of a loss of $ 20 million in the first quarter, offset by remeasurement gains of $ 12 million in the second quarter and $ 46 million in the third quarter, primarily due to discount rate changes. For the nine months ended September 30 2022, Frontier amended the medical coverage for certain postretirement benefit plans, which necessitated a remeasurement of its OPEB obligations. This remeasurement resulted in the recognition of a net actuarial gain of $ 234 million, which was driven primarily from a higher assumed discount rate relative to the previous measurement date. Frontier recognizes 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 the nine months ended September 30, 2023, and 2022 we capitalized $ 14 million and $ 15 million of pension and OPEB expense, respectively, into the cost of our capital expenditures, as the costs relate to our engineering and plant construction activities.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Sep. 30, 2023
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 fiber expansion build, we have prioritized diversifying our vendor base and solidifying partnership agreements with vendors for relevant labor and materials, to enable our build growth and customer expansion. Some of these key supplier agreements have multi-year terms and purchase commitments as we deem advisable in order to strengthen future supply. In 2014, Citynet, a competitive local exchange carrier doing business in West Virginia, filed a qui tam action in federal court in the District Court for the Southern District of West Virginia against Frontier West Virginia, Inc. and others on behalf of the U.S. Government concerning billing practices relating to a government grant. The complaint became public in 2016 after the U.S. Government declined to participate in the case and instead allowed Citynet to pursue the claims on behalf of the U.S. On December 6, 2022, the parties reached a settlement in principle. On May 23, 2023, the parties finalized the terms of the settlement agreement to resolve the case in its entirety, the terms of which were made part of the public record and which requires a payment of approximately $ 18 million. 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, environmental, 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 transaction, 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 estimable, and we do not expect that any potential penalties, if ultimately incurred, will be material. 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. In 2015, Frontier accepted the FCC’s CAF Phase II offer, which provided $ 313 million in annual support through 2021 in our current 25 states in return for the Company’s commitment to make broadband available to households within the CAF II eligible areas. The Company was required to complete the CAF II deployment by December 31, 2021. Thereafter, the FCC has been reviewing carriers’ CAF II program completion data, and if the FCC determines that the Company did not satisfy applicable FCC CAF Phase II requirements, Frontier could be required to return a portion of the funds previously received and may be subject to certain fines, or additional requirements and obligations. On January 30, 2020, the FCC adopted an order establishing the RDOF competitive reverse auction to provide support to serve high-cost areas. Under the FCCs RDOF Phase I auction, we were 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). We began receiving RDOF funding in the second quarter of 2022 and we will be required to complete the buildout to the awarded locations by December 31, 2028, with interim target milestones over this period. To the extent that Frontier is unable to meet the milestones or construct to all locations by the required deadlines, Frontier could be required to return a portion of funds previously received and may be subject to certain fines or additional requirements and obligations. The FCC currently classifies fixed consumer broadband services as information services, subject to light-touch regulation. In October 2023 the FCC released a notice of proposed rulemaking seeking to reclassify certain broadband services as lightly regulated telecommunications services imposing certain network neutrality requirements on the reclassified internet services. At this time, it remains uncertain whether the FCC will adopt these new network neutrality regulations and what impact that may have on Frontier’s business. On November 15, 2021, President Biden signed the Infrastructure Investment and Jobs Act (IIJA) into law. The legislation appropriated funding for the establishment of the Affordable Connectivity Program (ACP), and FCC-administered monthly, low-income broadband benefit program. The ACP provides qualified customers up to $ 30 dollars per month (or $ 75 dollars per month for those on Tribal lands) to assist with their internet bill. Frontier is a participating provider in the ACP program. Absent additional funding, at present pace, the ACP funds will likely exhaust in 2024. We conduct certain of our operations in leased premises and 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)	9 Months Ended
Summary Of Significant Accounting Policies (Policy)	Sep. 30, 2023
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, 2022. 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, 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. Certain reclassifications of prior period balances have been made to conform to the current period presentation. For our interim financial statements as of and for the period ended September 30, 2023, 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 allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others.
Revenue Recognition	Revenue Recognition : Revenue for data and 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 our 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 We satisfy our obligations to customers by transferring goods and services in exchange for consideration received from the customer. The timing of our 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 revenue” 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, we applied the practical expedient that allows such costs to be expensed as incurred. Taxes, Surcharges and Subsidies We collect various taxes, Universal Service Funds (“USF”) surcharges (primarily federal USF), and certain other surcharges from our customers and subsequently remits these taxes to governmental authorities. In June 2015, we 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. The FCC is reviewing carriers’ CAF II program completion data, and if the FCC determines that we did not satisfy certain applicable CAF Phase II requirements, we could 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 amounts of funds that may need to be returned will be material. In May 2022, we accepted the FCC offer under the Rural Digital Opportunity Fund (“RDOF”) Phase I program, which provides funding over a ten-year period to support the construction of broadband networks in rural communities across the country. We accepted $ 37 million in annual support through 2032 in return for our commitment to make broadband available to households within the RDOF eligible areas. We will recognize the FCC’s RDOF Phase I subsidies into revenue on a straight-line basis over the ten-year funding term which will end March 31, 2032. We are required to complete the RDOF deployment by December 31, 2028. Thereafter, the FCC will review carriers’ RDOF program completion data, and if the FCC determines that we did not satisfy applicable FCC RDOF requirements, we could be required to return a portion of the funds previously received and may be subject to certain other requirements and obligations.
Cash Equivalents And Restricted Cash	Cash Equivalents and Restricted Cash : We consider all liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash amounts represent cash collateral required for certain Letter of Credit obligations and utility vendors and collateral for debt arrangements. At September 30, 2023, the Company had $ 106 million in restricted cash. Pursuant to the terms of the Company’s securitized financing facility and secured fiber network revenue term notes, as described in Note 8, restricted cash is held in securitization escrow accounts. As of September 30, 2023, approximately $ 36 million is current restricted cash held for the purpose of paying interest and certain fees. In addition, as of September 30, 2023, approximately $ 70 million is noncurrent restricted cash held for the purpose of satisfying the required liquidity reserve amount.
Short-Term Investments	I nvestments : 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 liquidity to fund the investment as required. As of September 30, 2023, short-term investments of $ 1,275 million are comprised of term deposits earning interest in excess of traditional bank deposit rates, maturing between November 14, 2023, and March 19, 2024, 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. Other Investments In connection with the closing of the securitization transaction, approximately $ 63 million in the form of U.S. Treasuries was deposited in an escrow account established with a trustee, for the purpose of paying interest and principal on $ 47 million in remaining debt of our subsidiary Frontier Southwest Incorporated. This balance is included in “Other assets” on our consolidated balance sheets and is restricted. See Note 8 for further details.
Definite And Indefinite Lived Intangible Assets	Definite and Indefinite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. Customer relationship intangibles have been established for business and wholesale customers. These intangibles are amortized on a straight-line basis over their assigned useful lives 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 indicates 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. We assess potential impairments to our leases annually, or as indicators exist, if indicators of impairment arise to determine whether there is evidence that indicate an impairment condition may exist. We continue to review our real estate portfolio and, during the first quarter of 2022, determined to either terminate 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.
Going Concern	Going Concern: In accordance with the requirements of Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements Going Concern (ASU 2014-15)”, and ASC 205, “Presentation of Financial Statements”, we have the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about our ability to meet our future financial obligations. In its evaluation for this report, management considered our current financial condition and liquidity sources, including current funds available, forecasted future cash flows and our conditional and unconditional obligations due within one year following the date of issuance of this Quarterly Report on Form 10-Q. We believe we have the ability to meet our obligations for at least one year from the date of issuance of this Form 10-Q. Accordingly, the accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course business.
Property, Plant And Equipment	Property, Plant and Equipment: Property, plant, and equipment are stated at original cost, including capitalized interest, or fair market value as of the date of acquisition for acquired properties. Maintenance and repairs are charged to operating expenses as incurred. The gross book value of routine property, plant and equipment retirements is charged against accumulated depreciation.
Impairment Of Long-Lived Assets And Long-Lived Assets To Be Disposed Of	Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of: We review long-lived assets to be held and used, including customer lists and property, plant and equipment, and long-lived assets to be disposed of for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount of the asset to the future undiscounted net cash flows expected to be generated by the asset. Recoverability of assets held for sale is measured by comparing the carrying amount of the assets to their estimated fair market value. If any assets are considered to be impaired, the impairment is measured by the amount by which the carrying amount of the assets exceeds the estimated fair value. Also, we periodically reassess the useful lives of our long-lived assets to determine whether any changes are required.
Income Taxes And Deferred Income Taxes	Income Taxes and Deferred Income Taxes: We file a consolidated federal income tax return. We utilize the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred income taxes are recorded for the tax effect of temporary differences between the financial statement basis and the tax basis of assets and liabilities using tax rates expected to be in effect when the temporary differences are expected to reverse. We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, tax-planning strategies, and results of recent operations. If we determine that we are not able to realize a portion of our net deferred tax assets in the future, we would make an adjustment to the deferred tax asset valuation allowance, which would increase the provision for income taxes. The tax effect of a change in tax law or rates included in income tax expense from continuing operations includes effect of changes in deferred tax assets and liabilities initially recognized through a charge or credit to other comprehensive income (loss). The residual tax effects typically are released when the item giving rise to the tax effect is disposed of, liquidated, or terminated.
Stock Plans	Stock Plans: We have one stock-based compensation plan under which grants are made and awards remain outstanding. Awards under this plan may 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. Awards may be made in the form of restricted stock, restricted stock units, incentive stock options, non-qualified stock options, stock appreciation rights or other stock-based awards, including awards with performance, market, and time-vesting conditions. The compensation cost recognized is based on awards ultimately expected to vest. GAAP requires forfeitures to be estimated and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policy)	9 Months Ended
Recent Accounting Pronouncements (Policy)	Sep. 30, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements Adopted	Financial Accounting Standards Adopted During 2023 During the quarter ended September 30, 2023, we adopted, the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) No. 2022-04, “Liabilities – Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations” (ASU 2022-04), which establishes interim and annual reporting disclosure requirements about a company’s supplier finance programs for its purchase of goods and services. In the year of adoption, the disclosure of payment and other key terms under the programs and outstanding balances under the obligations also applies to interim reporting dates. The adoption of this ASU does not have a material effect on our financial statements upon adoption. We have negotiated favorable payment terms with some of our vendors that allow for a longer payment period than our normal customary terms (referred to as vendor financing), which are excluded from capital expenditures and reported as financing activities. As of September 30, 2023 we have $ 169 million of vendor financing liabilities included in “Other current liabilities” on our consolidated balance sheets. No vendor financing payments were made as of September 30, 2023.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition (Tables)	Sep. 30, 2023
Revenue Recognition [Abstract]
Disaggregation Of Revenue	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Data and Internet services $ 895 $ 848 $ 2,637 $ 2,531 Voice services 341 369 1,044 1,136 Video services 104 127 333 398 Other 81 82 253 245 Revenue from contracts with customers (1) 1,421 1,426 4,267 4,310 Subsidy and other revenue 15 18 58 40 Total revenue $ 1,436 $ 1,444 $ 4,325 $ 4,350 For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Consumer $ 787 $ 785 $ 2,323 $ 2,352 Business and wholesale 634 641 1,944 1,958 Revenue from contracts with customers (1) 1,421 1,426 4,267 4,310 Subsidy and other revenue 15 18 58 40 Total revenue $ 1,436 $ 1,444 $ 4,325 $ 4,350 (1) Includes lease revenue of $ 14 million and $ 44 million for the three and nine months ended September 30, 2023, and $ 15 million and $ 48 million for the three and nine months ended September 30, 2022, respectively.
Changes In Contract Assets And Contract Liabilities	Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2022 $ 27 $ 17 Revenue recognized included in opening contract balance ( 29 ) ( 9 ) Credits granted, excluding amounts recognized as revenue 31 15 Reclassified between current and noncurrent 5 ( 5 ) Balance at September 30, 2023 $ 34 $ 18 Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2021 $ 27 $ 11 Revenue recognized included in opening contract balance ( 21 ) ( 8 ) Credits granted, excluding amounts recognized as revenue 17 17 Reclassified between current and concurrent 4 ( 4 ) Balance at September 30, 2022 $ 27 $ 16
Performance Obligations, Revenue	($ in millions) Revenue from contracts with customers 2023 (remaining three months) $ 294 2024 297 2025 169 2026 71 2027 14 Thereafter 9 Total $ 854

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
Accounts Receivable (Tables)	Sep. 30, 2023
Accounts Receivable [Abstract]
Accounts Receivable	($ in millions) September 30, 2023 December 31, 2022 Retail and wholesale $ 406 $ 416 Other 76 69 Less: Allowance for doubtful accounts ( 33 ) ( 47 ) Accounts receivable, net $ 449 $ 438
Activity In The Allowance For Credit Losses	($ in millions) Balance at December 31, 2022 $ 47 Provision for bad debt 24 Amounts charged to revenue 11 Write offs charged against the allowance ( 49 ) Balance at September 30, 2023 $ 33

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	9 Months Ended
Property, Plant And Equipment (Tables)	Sep. 30, 2023
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment, Net	($ in millions) September 30, 2023 December 31, 2022 Property, plant and equipment $ 15,714 $ 13,186 Less: Accumulated depreciation ( 2,093 ) ( 1,336 ) Property, plant and equipment, net $ 13,621 $ 11,850
Schedule Of Depreciation Expense	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Depreciation expense $ 276 $ 215 $ 799 $ 629

Intangibles (Tables)

Intangibles (Tables)	9 Months Ended
Intangibles (Tables)	Sep. 30, 2023
Intangibles [Abstract]
Schedule Of Intangible Assets	September 30, 2023 December 31, 2022 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Amount Amortization Amount Intangibles: Customer Relationships - Business $ 800 $ ( 176 ) $ 624 $ 800 $ ( 121 ) $ 679 Customer Relationships - Wholesale 3,491 ( 527 ) 2,964 3,491 ( 364 ) 3,127 Trademarks & Tradenames 150 ( 73 ) 77 150 ( 50 ) 100 Total other intangibles $ 4,441 $ ( 776 ) $ 3,665 $ 4,441 $ ( 535 ) $ 3,906
Schedule Of Amortization Expense	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Amortization expense $ 80 $ 81 $ 241 $ 241

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	9 Months Ended
Fair Value Of Financial Instruments (Tables)	Sep. 30, 2023
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Long-Term Debt	September 30, 2023 December 31, 2022 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 11,235 $ 9,977 $ 8,963 $ 8,079

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
Long-Term Debt (Tables)	Sep. 30, 2023
Long-Term Debt [Abstract]
Long-Term Debt	For the nine months ended September 30, 2023 Principal January 1, Payments New September 30, ($ in millions) 2023 and Retirements Borrowings 2023 Secured debt issued by Frontier $ 8,113 $ ( 11 ) $ 750 $ 8,852 Secured debt issued by subsidiaries 100 ( 53 ) 1,586 1,633 Unsecured debt issued by subsidiaries 750 - - 750 Principal outstanding $ 8,963 $ ( 64 ) $ 2,336 $ 11,235 Less: Debt issuance costs ( 28 ) ( 68 ) Less: Current portion ( 15 ) ( 15 ) Less: Debt premium / (discount) - ( 64 ) Plus: Unamortized fair value adjustments (1) 190 170 Total Long-term debt $ 9,110 $ 11,258 (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	September 30, 2023 December 31, 2022 Principal Interest Principal Interest ($ in millions) Outstanding Rate Outstanding Rate Secured debt issued by Frontier Term loan due 10/8/2027 $ 1,438 9.180% (Variable ) $ 1,450 8.500% (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 % First lien notes due 5/15/2030 1,200 8.750 % 1,200 8.750 % First lien notes due 3/15/2031 750 8.625 % - - Second lien notes due 5/1/2029 1,000 6.750 % 1,000 6.750 % Second lien notes due 11/1/2029 750 5.875 % 750 5.875 % Second lien notes due 1/15/2030 1,000 6.000 % 1,000 6.000 % IDRB due 5/1/2030 13 6.200 % 13 6.200 % Total secured debt issued by Frontier 8,851 8,113 Secured debt issued by subsidiaries Debentures due 11/15/2031 47 8.500 % 100 8.500 % Series 2023-1 Revenue Term Notes Class A-2 due 7/20/2028 1,120 6.600 % - Series 2023-1 Revenue Term Notes Class B due 7/20/2028 155 8.300 % - Series 2023-1 Revenue Term Notes Class C due 7/20/2028 312 11.500 % - Total secured debt issued by subsidiaries 1,634 100 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 % Total unsecured debt issued by subsidiaries 750 750 Principal outstanding $ 11,235 7.098 % (1) $ 8,963 6.760 % (1) (1) Interest rate represents a weighted average of the stated interest rates of multiple issuances. The anticipated repayment date of July 2028 is used for the Series 2023-1 Revenue Term Notes, classes A-2 B, and C when calculating the weighted average.
Material Terms Of Fiber Term Notes	Security Issue Date Amount Outstanding Interest Rate (1) Anticipated Repayment Date Final Maturity Date Series 2023-1, Class A-2 term notes August 8, 2023 $ 1,120,000,000 6.60 % July 20, 2028 August 20, 2053 Series 2023-1, Class B term notes August 8, 2023 $ 155,000,000 8.30 % July 20, 2028 August 20, 2053 Series 2023-1, Class C term notes August 8, 2023 $ 312,000,000 11.50 % July 20, 2028 August 20, 2053 (1) If Frontier Issuer has not repaid or refinanced any Fiber Term Note prior to the monthly payment date in July of 2028, additional interest will accrue thereon in an amount equal to the greater of (i) 5.00 % per annum and (ii) the excess amount, if any, by which the sum of the following exceeds the interest rate for such note: (A) the yield to maturity (adjusted to a “mortgage-equivalent basis” pursuant to the standards and practices of the Securities Industry and Financial Markets Association) on the ARD for such note of the United States Treasury Security having a remaining term closest to 10 years plus (B) 5.00 % plus (C) the post-ARD note spread applicable to such Note.

Restructuring And Other Charg_2

Restructuring And Other Charges (Tables)	9 Months Ended
Restructuring And Other Charges (Tables)	Sep. 30, 2023
Restructuring And Other Charges [Abstract]
Changes In Restructuring Reserve	($ in millions) Balance at January 1, 2023 $ 9 Severance expense 48 Cash payments during the period ( 39 ) Balance at September 30, 2023 $ 18

Investment And Other Income (Ta

Investment And Other Income (Tables)	9 Months Ended
Investment And Other Income (Tables)	Sep. 30, 2023
Investment And Other Income [Abstract]
Components Of Investment And Other Income (Loss)	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Interest and dividend income $ 22 $ 16 $ 60 $ 24 Pension benefit 5 24 14 74 OPEB costs ( 2 ) ( 5 ) ( 7 ) ( 13 ) OPEB remeasurement gain 46 84 38 234 Pension remeasurement gain - 91 - 91 All other, net ( 4 ) 1 ( 4 ) - Total investment and other income, net $ 67 $ 211 $ 101 $ 410

Stock Plans (Tables)

Stock Plans (Tables)	9 Months Ended
Stock Plans (Tables)	Sep. 30, 2023
Stock Plans [Abstract]
Restricted Shares Outstanding	Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2023 2,514 $ 25.78 $ 64 Restricted stock units granted 1,364 $ 23.19 $ 21 Restricted stock units vested ( 1,179 ) $ 25.73 $ ( 18 ) Restricted stock units forfeited ( 166 ) $ 25.06 Balance at September 30, 2023 2,533 $ 24.46 $ 40
Target Performance Shares	Weighted Average Number of Award Date Shares Fair Value (in thousands) (per share) (1) Balance at January 1, 2023 3,485 $ 25.62 Target performance shares awarded, net 1,040 $ 24.36 Target performance shares forfeited ( 33 ) $ 25.59 Balance at September 30, 2023 4,492 $ 25.33 (1) Represents the weighted average of the closing price of our stock on the date of the awards.

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Sep. 30, 2023
Income Taxes [Abstract]
Reconciliation Of Provision For Income Taxes	For the three months ended September 30, For the nine months ended September 30, 2023 2022 2023 2022 Consolidated tax provision at federal statutory rate 21.0 % 21.0 % 21.0 % 21.0 % State income tax provisions, net of federal income tax benefit ( 4.3 ) 14.7 5.1 13.1 Changes in certain deferred tax balances - 2.1 - 1.5 Tax reserve adjustment ( 3.0 ) - ( 3.1 ) - Tax Credit 6.0 - 6.3 - Sec.162(m) - nondeductible Executive Compensation ( 18.5 ) 1.5 ( 19.1 ) 2.5 All other, net ( 0.5 ) ( 0.8 ) ( 0.5 ) ( 0.3 ) Effective tax rate 0.7 % 38.5 % 9.7 % 37.8 %

Net Earnings Per Share (Tables)

Net Earnings Per Share (Tables)	9 Months Ended
Net Earnings Per Share (Tables)	Sep. 30, 2023
Net Earnings Per Share [Abstract]
Reconciliation Of Net (Loss) Income Per Share	For the three months ended September 30, For the nine months ended September 30, ($ in millions and shares in thousands, except per share amounts) 2023 2022 2023 2022 Net income used for basic and diluted earnings per share: Total basic net income attributable to Frontier common shareholders $ 11 $ 120 $ 12 $ 286 Effect of loss related to dilutive stock units - - - - Total diluted net income attributable to Frontier common shareholders $ 11 $ 120 $ 12 $ 286 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 245,761 244,984 245,431 244,711 Less: Weighted average unvested restricted stock awards - - - - Total weighted average shares outstanding - basic 245,761 244,984 245,431 244,711 Basic net earnings per share attributable to Frontier common shareholders $ 0.05 $ 0.49 $ 0.05 $ 1.17 Diluted earnings per share: Total weighted average shares outstanding - basic 245,761 244,984 245,431 244,711 Effect of dilutive performance stock awards 1,686 - 1,493 - Effect of dilutive restricted stock awards - 228 412 369 Total weighted average shares outstanding - diluted 247,447 245,212 247,336 245,080 Diluted net earnings per share attributable to Frontier common shareholders $ 0.05 $ 0.49 $ 0.05 $ 1.17

Comprehensive Income (Tables)

Comprehensive Income (Tables)	9 Months Ended
Comprehensive Income (Tables)	Sep. 30, 2023
Comprehensive Income [Abstract]
Accumulated Other Comprehensive Income (Loss), Net Of Tax	OPEB ($ in millions) Costs Balance at January 1, 2023 (1) $ 79 Other comprehensive income before reclassifications 33 Amounts reclassified from accumulated other comprehensive income to net loss ( 12 ) Net current-period other comprehensive income 21 Balance at September 30, 2023 (1) $ 100 OPEB ($ in millions) Costs Balance at January 1, 2022 (1) $ 60 Other comprehensive income before reclassifications 8 Amounts reclassified from accumulated other comprehensive loss to net loss ( 8 ) Net current-period other comprehensive loss - Balance at September 30, 2022 (1) $ 60 (1) OPEB amounts are net of deferred tax balances of $ 23 million and $ 15 million as of January 1, 2023 and 2022, respectively and $ 31 million and $ 16 million as of September 30, 2023 and 2022, respectively.
Reclassification Out Of AOCI	Amount Reclassified from Accumulated Other Comprehensive Income (1) ($ in millions) Affected Line Item in For the three months ended For the nine months ended the Statement Where Details about Accumulated Other September 30, September 30, Net Income (Loss) Comprehensive Loss Components 2023 2022 2023 2022 is Presented Amortization of OPEB Cost Items Prior-service credits (costs) $ 6 $ 4 $ 16 $ 10 Income (loss) before income taxes Tax impact ( 2 ) - ( 4 ) ( 2 ) Income tax benefit $ 4 $ 4 $ 12 $ 8 Net income (loss) (1) These accumulated other comprehensive income 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)	9 Months Ended
Retirement Plans (Tables)	Sep. 30, 2023
Pension [Member]
Net Periodic Benefit Cost	Pension Benefits For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Components of total pension benefit cost Service cost $ 12 $ 14 $ 39 $ 55 Interest cost on projected benefit obligation 31 22 97 71 Expected return on plan assets ( 36 ) ( 46 ) ( 111 ) ( 145 ) Net periodic pension (benefit) 7 ( 10 ) 25 ( 19 ) Pension settlement costs - 50 - 50 Pension remeasurement gain - ( 91 ) - ( 91 ) Total pension benefit cost (income) $ 7 $ ( 51 ) $ 25 $ ( 60 )
OPEB [Member]
Net Periodic Benefit Cost	Postretirement For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2023 2022 2023 2022 Components of net periodic postretirement benefit cost Service cost $ 2 $ 3 $ 6 $ 10 Interest cost on projected benefit obligation 8 9 23 23 Amortization of prior service credit (gain) loss recognized ( 6 ) ( 4 ) ( 16 ) ( 10 ) OPEB remeasurement (gain) loss ( 46 ) ( 84 ) ( 38 ) ( 234 ) Total periodic postretirement (benefit) cost $ ( 42 ) $ ( 76 ) $ ( 25 ) $ ( 211 )

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Narrative) (Details) $ in Millions	3 Months Ended	9 Months Ended
	Mar. 31, 2022 USD ($)	Sep. 30, 2023 USD ($) segment item	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Annual support accepted for commitment for RDOF		$ 37
Number of reportable segments \| segment		1
Restricted cash		$ 106
Short-term Investments		$ 1,275		$ 1,750
Lease Impairment	$ 44		$ 44
Revenue recognition period, FCC's CAF Phase II subsidies		7 years
Provided funding period, for construction of broadband networks		10 years
Remaining outstanding principal		$ 11,235		8,963
Number of stock plans \| item		1
Securitization Trust Accounts [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash, current		$ 36
Restricted cash, noncurrent		70
US Treasuries In Trust Account [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash		63
Secured Debt [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Remaining outstanding principal		8,851		$ 8,113
Debt On Frontier Southwest Properties [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Remaining outstanding principal		$ 47
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

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Narrative) (Details)	Sep. 30, 2023 USD ($)
Recent Accounting Pronouncements [Abstract]
Vendor financing liabilities	$ 169,000,000
Vendor financing payments made	$ 0

Revenue Recognition (Narrative)

Revenue Recognition (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue, Remaining Performance Obligation, Amount	$ 854		$ 854
Revenue from Contract with Customer, Excluding Assessed Tax	1,421	$ 1,426	4,267	$ 4,310
Other [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 81	$ 82	$ 253	$ 245

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 1,421	$ 1,426	$ 4,267	$ 4,310
Subsidy and other revenue	15	18	58	40
Total revenue	1,436	1,444	4,325	4,350
Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	895	848	2,637	2,531
Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	341	369	1,044	1,136
Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	104	127	333	398
Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	81	82	253	245
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	787	785	2,323	2,352
Business And Wholesale [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 634	$ 641	$ 1,944	$ 1,958

Revenue Recognition (Disaggre_2

Revenue Recognition (Disaggregation Of Revenue Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue Recognition [Abstract]
Lease revenue	$ 14	$ 15	$ 44	$ 48
Revenue, Remaining Performance Obligation, Amount	$ 854		$ 854

Revenue Recognition (Changes In

Revenue Recognition (Changes In Contract Assets And Contract Liabilities) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenue Recognition [Abstract]
Contract current liabilities, Beginning balance	$ 27	$ 27
Contract current liabilities, Revenue recognized included in opening contract balance	(29)	(21)
Contract current liabilities, Credits granted, excluding amounts recognized as revenue	31	17
Contract current liabilities, Reclassified between current and concurrent	5	4
Contract current liabilities, Ending balance	34	27
Contract noncurrent liabilities, Beginning balance	17	11
Contract noncurrent liabilities, Revenue recognized included in opening contract balance	(9)	(8)
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue	15	17
Contract noncurrent liabilities, Reclassified between current and noncurrent	(5)	(4)
Contract noncurrent liabilities, Ending balance	$ 18	$ 16

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligations, Revenue) (Details) $ in Millions	Sep. 30, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 854
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 294
Performance obligation satisfaction period	3 months
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	$ 297
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	$ 169
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	$ 71
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	$ 14
Performance obligation satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 9
Performance obligation satisfaction period	1 year

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounts Receivable [Abstract]
Bad debt expense	$ 24	$ 19

Accounts Receivable (Accounts R

Accounts Receivable (Accounts Receivable) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for doubtful accounts	$ (33)	$ (47)
Accounts receivable, net	449	438
Retail And Wholesale [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	406	416
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 76	$ 69

Accounts Receivable (Activity I

Accounts Receivable (Activity In The Allowance For Credit Losses) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Accounts Receivable [Abstract]
Allowance for credit losses, Beginning Balance	$ 47
Provision for bad debt	24	$ 19
Amounts charged to revenue	11
Write offs charged against the allowance	(49)
Allowance for credit losses, Ending Balance	$ 33

Property, Plant And Equipment_2

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Proceeds from sale of property	$ 39	$ 2,843
Proceeds from sale and lease-back transactions		21	$ 70
Property, plant and equipment	15,714	15,714		$ 13,186
Capital expenditures		2,882	$ 1,860
Capital expenditures incurred but not yet paid		514
Accounts payable associated with capital	635	635
Capitalized interest		65
Towers [Member]
Property, Plant and Equipment [Line Items]
Proceeds from sale of property	34
Gain (Loss) on sale of property	21
Property, plant and equipment	13	13
Materials And Supplies [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 589	$ 589		$ 546

Property, Plant, And Equipment

Property, Plant, And Equipment (Property, Plant And Equipment, Net) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Property, Plant And Equipment [Abstract]
Property, plant and equipment	$ 15,714	$ 13,186
Less: Accumulated depreciation	(2,093)	(1,336)
Property, plant and equipment, net	$ 13,621	$ 11,850

Property, Plant, And Equipmen_2

Property, Plant, And Equipment (Schedule Of Depreciation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Depreciation [Abstract]
Depreciation expense	$ 276	$ 215	$ 799	$ 629

Intangibles (Narrative) (Detail

Intangibles (Narrative) (Details) - USD ($)	9 Months Ended
Intangibles (Narrative) (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Intangibles impairment	$ 0	$ 0
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

Intangibles (Schedule Of Intang

Intangibles (Schedule Of Intangible Assets) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,441	$ 4,441
Accumulated Amortization	(776)	(535)
Net Carrying Amount	3,665	3,906
Customer Relationships - Business [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	800	800
Accumulated Amortization	(176)	(121)
Net Carrying Amount	624	679
Customer Relationships - Wholesale [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	3,491	3,491
Accumulated Amortization	(527)	(364)
Net Carrying Amount	2,964	3,127
Trademarks and Tradenames [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	150	150
Accumulated Amortization	(73)	(50)
Net Carrying Amount	$ 77	$ 100

Intangibles (Schedule Of Amorti

Intangibles (Schedule Of Amortization Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Intangibles [Abstract]
Amortization expense	$ 80	$ 81	$ 241	$ 241

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Carrying Amount [Member]
Long-term debt [Abstract]
Total debt	$ 11,235	$ 8,963
Fair Value [Member]
Long-term debt [Abstract]
Total debt	$ 9,977	$ 8,079

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) $ in Millions		9 Months Ended
Long-Term Debt (Narrative) (Details) $ in Millions	Aug. 08, 2023 USD ($)	Sep. 30, 2023 USD ($) item	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
Principal outstanding		$ 11,235	$ 8,963
Weighted average interest rate		7.098%	6.76%
Remaining outstanding principal		$ 11,235	$ 8,963
Securitized Financing Facility [Member]
Debt Instrument [Line Items]
Interest rate		5%
Line of credit facility maximum borrowing capacity		$ 500
Number of available extensions of repayment date \| item		2
Debt instrument, extension terms		1 year
Revolving Facility [Member]
Debt Instrument [Line Items]
Letters of credit outstanding		$ 249
Available borrowing capacity		$ 651
Line of Credit Facility, Maximum Permitted Leverage Ratio - Initial Covenant Term		0.035%
Line of Credit Facility, Maximum Permitted Leverage Ratio - 2nd Covenant Term		0.0325%
Line of Credit Facility, Maximum Permitted Leverage Ratio - 3rd Covenant Term		0.03%
Line of credit facility maximum borrowing capacity		$ 900
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] \| SOFR Floor [Member]
Debt Instrument [Line Items]
Interest rate margin		0%
Revolving Facility - After April 30, 2025 [Member]
Debt Instrument [Line Items]
Days prior to maturity to meet threshold to not accelerate debt		91 days
Line of credit facility maximum borrowing capacity		$ 850
Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,120
Interest rate	6.60%	6.60%
Final Maturity Date		Aug. 20, 2053
Proceeds from issuance of secured debt	$ 1,120
Remaining outstanding principal		$ 1,120
Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 155
Interest rate	8.30%	8.30%
Final Maturity Date		Aug. 20, 2053
Proceeds from issuance of secured debt	$ 155
Remaining outstanding principal		$ 155
Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 312
Interest rate	11.50%	11.50%
Final Maturity Date		Aug. 20, 2053
Proceeds from issuance of secured debt	$ 312
Remaining outstanding principal		$ 312
Fiber Term Notes [Member]
Debt Instrument [Line Items]
Proceeds from issuance of secured debt	1,586
Debt, original issue discounts	$ 58
Debt On Frontier Southwest Properties [Member]
Debt Instrument [Line Items]
Principal outstanding		47
Remaining outstanding principal		47
Senior Notes [Member]
Debt Instrument [Line Items]
Extinguishment of debt, amount		53
Secured Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		8,851	8,113
Remaining outstanding principal		8,851	8,113
Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,150	$ 1,150
Interest rate		5.875%	5.875%
Remaining outstanding principal		$ 1,150	$ 1,150
Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,550	$ 1,550
Interest rate		5%	5%
Remaining outstanding principal		$ 1,550	$ 1,550
Secured Debt [Member] \| First Lien Notes Due 3/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750
Interest rate		8.625%
Remaining outstanding principal		$ 750
Secured Debt [Member] \| First Lien Notes Due 5/15/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,200	$ 1,200
Interest rate		8.75%	8.75%
Remaining outstanding principal		$ 1,200	$ 1,200

Long-Term Debt (Long-Term Debt)

Long-Term Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal debt outstanding, beginning	$ 8,963
Principal Payments and Retirements	(64)
New Borrowings	2,336
Principal debt outstanding, ending	11,235
Less: Debt issuance costs	(68)	$ (28)
Less: Debt premium (discount)	(64)
Less: Current portion	(15)	(15)
Plus: Unamortized fair value adjustments	170	190
Long-term debt	11,258	$ 9,110
Long-term debt, fair value adjustment	236
Secured Debt Issued By Frontier [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	8,113
Principal Payments and Retirements	(11)
New Borrowings	750
Principal debt outstanding, ending	8,852
Secured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	100
Principal Payments and Retirements	(53)
New Borrowings	1,586
Principal debt outstanding, ending	1,633
Unsecured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	750
Principal debt outstanding, ending	$ 750

Long-Term Debt (Schedule Of Sec

Long-Term Debt (Schedule Of Secured And Unsecured Debt) (Details) - USD ($) $ in Millions	Aug. 08, 2023	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal outstanding		$ 11,235	$ 8,963
Weighted average interest rate		7.098%	6.76%
Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,120
Interest rate	6.60%	6.60%
Proceeds from issuance of secured debt	$ 1,120
Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 155
Interest rate	8.30%	8.30%
Proceeds from issuance of secured debt	$ 155
Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 312
Interest rate	11.50%	11.50%
Proceeds from issuance of secured debt	$ 312
Fiber Term Notes [Member]
Debt Instrument [Line Items]
Proceeds from issuance of secured debt	$ 1,586
Secured Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 8,851	$ 8,113
Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,438	$ 1,450
Interest rate		9.18%	8.50%
Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,150	$ 1,150
Interest rate		5.875%	5.875%
Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,550	$ 1,550
Interest rate		5%	5%
Secured Debt [Member] \| First Lien Notes Due 5/15/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,200	$ 1,200
Interest rate		8.75%	8.75%
Secured Debt [Member] \| First Lien Notes Due 3/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750
Interest rate		8.625%
Secured Debt [Member] \| Second Lien Notes Due 5/1/2029 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,000	$ 1,000
Interest rate		6.75%	6.75%
Secured Debt [Member] \| Second Lien Notes Due 11/1/2029 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750	$ 750
Interest rate		5.875%	5.875%
Secured Debt [Member] \| Second Lien Notes Due 1/15/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,000	$ 1,000
Interest rate		6%	6%
Secured Debt [Member] \| IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 13	$ 13
Interest rate		6.20%	6.20%
Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,634	$ 100
Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 47	$ 100
Interest rate		8.50%	8.50%
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,120
Interest rate		6.60%
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 155
Interest rate		8.30%
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 312
Interest rate		11.50%
Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750	$ 750
Unsecured Subsidiary Debt [Member] \| Debentures Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 200	$ 200
Interest rate		6.75%	6.75%
Unsecured Subsidiary Debt [Member] \| Debentures Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 300	$ 300
Interest rate		6.86%	6.86%
Unsecured Subsidiary Debt [Member] \| Debentures Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 200	$ 200
Interest rate		6.73%	6.73%
Unsecured Subsidiary Debt [Member] \| Debentures Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 50	$ 50
Interest rate		8.40%	8.40%

Long-Term Debt (Material Terms

Long-Term Debt (Material Terms Of Fiber Term Notes) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Aug. 08, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal outstanding	$ 11,235		$ 8,963
Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Issue Date	Aug. 08, 2023
Principal outstanding	$ 1,120
Interest Rate	6.60%	6.60%
Final Maturity Date	Aug. 20, 2053
Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Issue Date	Aug. 08, 2023
Principal outstanding	$ 155
Interest Rate	8.30%	8.30%
Final Maturity Date	Aug. 20, 2053
Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Issue Date	Aug. 08, 2023
Principal outstanding	$ 312
Interest Rate	11.50%	11.50%
Final Maturity Date	Aug. 20, 2053
Fiber Term Notes [Member]
Debt Instrument [Line Items]
Interest rate per annum	5%
Fiber Term Notes [Member] \| US Treasury (UST) Interest Rate [Member]
Debt Instrument [Line Items]
Basis spread on variable rate, remaining term	10 years
Interest rate margin	5%

Restructuring And Other Charg_3

Restructuring And Other Charges (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Restructuring costs and other charges	$ 16		$ 4	$ 48	$ 88
Lease Impairment Costs [Member]
Restructuring costs and other charges					44
Severance And Employee Costs [Member]
Restructuring costs and other charges	$ 15	$ 23	$ 26	$ 48	35
Other Restructuring [Member]
Restructuring costs and other charges					$ 9

Restructuring And Other Charg_4

Restructuring And Other Charges (Changes In Restructuring Reserve) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Restructuring And Other Charges [Abstract]
Restructuring Reserve, Beginning Balance	$ 9
Severance expense	48
Cash payments during the period	(39)
Restructuring Reserve, Ending Balance	$ 18

Investment And Other Income (Na

Investment And Other Income (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investment And Other Income [Abstract]
OPEB Remeasurement	$ 46	$ 12	$ (20)	$ 84	$ 38	$ 234

Investment And Other Income (Co

Investment And Other Income (Components Of Investment And Other Income (Loss)) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Investment And Other Income [Abstract]
Interest and dividend income	$ 22			$ 16	$ 60	$ 24
Pension benefit	5			24	14	74
OPEB costs	(2)			(5)	(7)	(13)
OPEB remeasurement gain	46	$ 12	$ (20)	84	38	234
Pension remeasurement gain				91		91
All other, net	(4)			1	(4)
Total investment and other income, net	$ 67			$ 211	$ 101	$ 410

Stock Plans (Narrative) (Detail

Stock Plans (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
Stock Plans (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
2021 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under the plan (in shares)	4,155,000
Shares authorized for grant under the plans (in shares)	15,600,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years	3 years	3 years
Remaining unrecognized compensation cost associated with unvested restricted stock awards	$ 46
Weighted average period over which unvested restricted stock awards unrecognized compensation cost is expected to be recognized (in years)	1 year
Cash compensation	$ 29	$ 27
Restricted Stock [Member] \| Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ 1
Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement period	3 years
Performance metric percent	33.30%
Conversion of stock, ratio	1
Compensation expense	$ 52	$ 27
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%
Minimum [Member] \| Performance Stock [Member] \| PSUs 2022 And 2023 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	0%
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%
Maximum [Member] \| Performance Stock [Member] \| PSUs 2022 And 2023 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	200%

Stock Plans (Restricted Shares

Stock Plans (Restricted Shares Outstanding) (Details) - 2021 Incentive Plan [Member] $ / shares in Units, shares in Thousands, $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($) $ / shares shares
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	2,514
Restricted stock granted (in shares) \| shares	1,364
Restricted stock vested (in shares) \| shares	(1,179)
Restricted stock forfeited (in shares) \| shares	(166)
Balance at end of period (in shares) \| shares	2,533
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 25.78
Restricted stock granted (in dollars per shares) \| $ / shares	23.19
Restricted stock vested (in dollars per shares) \| $ / shares	25.73
Restricted stock forfeited (in dollars per shares) \| $ / shares	25.06
Balance at end of period (in dollars per shares) \| $ / shares	$ 24.46
Balance at beginning of period \| $	$ 64
Restricted stock granted \| $	21
Restricted stock vested \| $	(18)
Restricted stock forfeited \| $
Balance at end of period \| $	$ 40
Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	3,485
Restricted stock granted (in shares) \| shares	1,040
Restricted stock forfeited (in shares) \| shares	(33)
Balance at end of period (in shares) \| shares	4,492
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 25.62
Restricted stock granted (in dollars per shares) \| $ / shares	24.36
Restricted stock forfeited (in dollars per shares) \| $ / shares	25.59
Balance at end of period (in dollars per shares) \| $ / shares	$ 25.33

Stock Plans (Target Performance

Stock Plans (Target Performance Shares) (Details) - 2021 Incentive Plan [Member] - Performance Stock [Member] shares in Thousands	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	3,485
Target performance shares awarded, net (in shares) \| shares	1,040
Target performance shares forfeited (in shares) \| shares	(33)
Balance at end of period (in shares) \| shares	4,492
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 25.62
Target performance shares awarded, net (in dollars per shares) \| $ / shares	24.36
Target performance shares forfeited (in dollars per shares) \| $ / shares	25.59
Balance at end of period (in dollars per shares) \| $ / shares	$ 25.33

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) $ in Millions	Sep. 30, 2023 USD ($)
Income Taxes [Abstract]
Valuation allowance	$ 28
Valuation allowance, net of federal benefit	$ 22

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Provision For Income Taxes) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Taxes [Abstract]
Consolidated tax provision at federal statutory rate	21%	21%	21%	21%
State income tax provisions, net of federal income tax benefit	(4.30%)	14.70%	5.10%	13.10%
Changes in certain deferred tax balances		2.10%		1.50%
Tax reserve adjustment	(3.00%)		(3.10%)
Tax Credit	6%		6.30%
Sec. 162(m) - nondeductible Executive Compensation	(18.50%)	1.50%	(19.10%)	2.50%
All other, net	(0.50%)	(0.80%)	(0.50%)	(0.30%)
Effective tax rate	0.70%	38.50%	9.70%	37.80%

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		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total basic net income attributable to Frontier common shareholders	$ 11	$ 120	$ 12	$ 286
Total diluted net income attributable to Frontier common shareholders	$ 11	$ 120	$ 12	$ 286
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)	245,761	244,984	245,431	244,711
Total weighted average shares outstanding - basic	245,761	244,984	245,431	244,711
Basic net earnings per share attributable to Frontier common shareholders	$ 0.05	$ 0.49	$ 0.05	$ 1.17
Total weighted average shares outstanding - basic	245,761	244,984	245,431	244,711
Total weighted average shares outstanding - diluted	247,447	245,212	247,336	245,080
Diluted net earnings per share attributable to Frontier common shareholders	$ 0.05	$ 0.49	$ 0.05	$ 1.17
Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)	1,686		1,493
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)		228	412	369

Comprehensive Income (Accumulat

Comprehensive Income (Accumulated Other Comprehensive Income (Loss), Net Of Tax) (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	$ 5,192	$ 5,163	$ 5,134	$ 4,796	$ 4,678	$ 4,600	$ 5,134	$ 4,600
Net current-period other comprehensive income (loss)	8	9	4	(2)	4	(2)	21
Balance at ending	5,240	5,192	5,163	4,933	4,796	4,678	5,240	4,933
Pension And OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), net of tax	31			16			31	16	$ 23	$ 15
Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	92	83	79	62	58	60	79	60
Net current-period other comprehensive income (loss)	8	9	4	(2)	4	(2)
Balance at ending	100	$ 92	83	60	$ 62	58	100	60
Accumulated Other Comprehensive Income [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning			$ 79			$ 60	79	60
Other comprehensive income before reclassifications							33	8
Amounts reclassified from accumulated other comprehensive income (loss) to net loss							(12)	(8)
Net current-period other comprehensive income (loss)							21
Balance at ending	$ 100			$ 60			$ 100	$ 60

Comprehensive Income (Reclassif

Comprehensive Income (Reclassification Out Of AOCI) (Details) - Reclassification Out Of Accumulated Other Comprehensive Income [Member] - OPEB [Member] - Amortization Of Defined Benefit Cost Items [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications, pretax	$ 6	$ 4	$ 16	$ 10
Tax impact	(2)		(4)	(2)
Reclassifications, net of tax	$ 4	$ 4	$ 12	$ 8

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Capitalization of pension and OPEB expense					$ 14	$ 15
Pension remeasurement gain				$ 91		91
OPEB Remeasurement	$ 46	$ 12	$ (20)	84	38	234
Pension [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Settlement threshold						169
Pension settlement costs				50		50
Contributions to plans					116
Pension remeasurement gain				91		91
Increase in plan assets					50
Plan assets	2,083				2,083		$ 2,033
Investment returns					85
Benefit payments					151
Settlements						177
OPEB [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Remeasurement (gains) loss	$ 46	$ 12	$ (20)	$ 84	$ 38	$ 234

Retirement Plans (Net Periodic

Retirement Plans (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Pension remeasurement gain				$ (91)		$ (91)
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 12			14	$ 39	55
Interest cost on projected benefit obligation	31			22	97	71
Expected return on plan assets	(36)			(46)	(111)	(145)
Net periodic (benefit) cost	7			(10)	25	(19)
Pension settlement costs				50		50
Pension remeasurement gain				(91)		(91)
Total pension benefit cost (income)	7			(51)	25	(60)
OPEB [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	2			3	6	10
Interest cost on projected benefit obligation	8			9	23	23
Amortization of prior service credit (gain) loss recognized	(6)			(4)	(16)	(10)
Remeasurement (gains) loss	(46)	$ (12)	$ 20	(84)	(38)	(234)
Net periodic (benefit) cost	$ (42)			$ (76)	$ (25)	$ (211)

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) $ in Millions			9 Months Ended	12 Months Ended
	May 23, 2023 USD ($)	Jan. 30, 2020 USD ($) item state	Sep. 30, 2023 item	Dec. 31, 2015 USD ($)
Commitments And Contingencies [Line Items]
ACP, amount per month provided to qualified customers \| item			30
ACP, amount per month provided to qualified customers on Tribal lands \| item			75
Settlement agreement amount \| $	$ 18
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
RDOF Program, Phase II [Member]
Commitments And Contingencies [Line Items]
Annual support offered by the Federal Communications Commission \| $				$ 313
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