Frontier Communications Parent (FYBR) 10-K23 Feb 242023 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2023	Feb. 14, 2024	Jun. 30, 2023
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Period End Date	Dec. 31, 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	86-2359749
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
ICFR Auditor Attestation Flag	true
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 4,400
Entity Common Stock, Shares Outstanding		245,819
Documents Incorporated By Reference	DOCUMENT INCORPORATED BY REFERENCE Portions of the proxy statement for the Registrant’s 2024 Annual Meeting of Stockholders are incorporated by reference in Part III of this Annual Report on Form 10-K .
Document Financial Statement Error Correction [Flag]	false
Entity Central Index Key	0000020520
Auditor Name	KPMG LLP
Auditor Location	Stamford, Connecticut
Auditor Firm ID	185

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,125	$ 322
Short-term investments	1,075	1,750
Accounts receivable, less allowances of $53 and $47, respectively	446	438
Prepaid expenses	67	57
Income taxes and other current assets	68	30
Total current assets	2,781	2,597
Property, plant and equipment, net	13,933	11,850
Intangibles, net	3,585	3,906
Other assets	394	271
Total assets	20,693	18,624
Current liabilities:
Long-term debt due within one year	15	15
Accounts payable and accrued liabilities	1,103	1,410
Advanced billings	182	194
Accrued other taxes	118	137
Accrued interest	126	104
Pension and other postretirement benefits	38	39
Other current liabilities	693	396
Total current liabilities	2,275	2,295
Deferred income taxes	643	558
Pension and other postretirement benefits	697	1,044
Other liabilities	553	483
Long-term debt	11,246	9,110
Total liabilities	15,414	13,490
Equity:
Common stock, $0.01 par value per share (1,750,000 authorized shares, 245,813 and 245,021 issued and outstanding at December 31, 2023 and 2022, respectively)	2	2
Additional paid-in capital	4,297	4,198
Retained earnings	884	855
Accumulated other comprehensive income, net of tax	96	79
Total equity	5,279	5,134
Total liabilities and equity	$ 20,693	$ 18,624

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Consolidated Balance Sheets [Abstract]
Allowances for accounts receivable, current	$ 53	$ 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)	245,813	245,021
Common stock, shares outstanding (in shares)	245,813	245,021

Consolidated Statements Of Inco

Consolidated Statements Of Income - USD ($) shares in Thousands, $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements Of Income [Abstract]
Revenue	$ 2,231	$ 4,180	$ 5,751	$ 5,787
Operating expenses:
Cost of service	830	1,532	2,125	2,169
Selling, general, and administrative expenses	537	1,131	1,646	1,745
Depreciation and amortization	506	734	1,415	1,182
Restructuring costs and other charges	7	21	73	99
Total operating expenses	1,880	3,418	5,259	5,195
Operating income	351	762	492	592
Investment and other income (loss), net (See Note 12)	1	(5)	278	554
Pension settlement costs				(55)
Reorganization items, net	4,171
Interest expense (See Note 9)	(118)	(257)	(653)	(492)
Income before income taxes	4,405	500	117	599
Income tax expense (benefit)	(136)	86	88	158
Net income	$ 4,541	$ 414	$ 29	$ 441
Basic net earnings per share attributable to Frontier common shareholders	$ 43.42	$ 1.69	$ 0.12	$ 1.80
Diluted net earnings per share attributable to Frontier common shareholders	$ 43.28	$ 1.68	$ 0.12	$ 1.80
Total weighted average shares outstanding - basic	104,584	244,405	245,517	244,781
Total weighted average shares outstanding - diluted	104,924	245,885	248,459	245,280
Financial Designation, Predecessor and Successor [Fixed List]	Predecessor	Successor	Successor	Successor

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Consolidated Statements Of Comprehensive Income [Abstract]
Net income	$ 4,541	$ 414	$ 29	$ 441
Other comprehensive income, net of tax	359	60	17	19
Comprehensive income	$ 4,900	$ 474	$ 46	$ 460
Financial Designation, Predecessor and Successor [Fixed List]	Predecessor	Successor	Successor	Successor

Consolidated Statements Of Equi

Consolidated Statements Of Equity (Deficit) - USD ($) $ in Millions	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings (Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Common Stock [Member]	Total
Balance at beginning at Dec. 31, 2020	$ 27	$ 4,817	$ (8,975)	$ (755)	$ (14)	$ (4,900)
Balance (in shares) at Dec. 31, 2020	106,025,000				(1,232,000)
Stock plans, net		1			$ (1)
Stock plans, net (in shares)					(122,000)
Net income			4,541			4,541
Other comprehensive income, net of tax				359		359
Cancellation of Predecessor equity	$ (27)	(4,818)	4,434	396	$ 15
Cancellation of Predecessor equity (in shares)	(106,025,000)				1,354,000
Issuance of Successor common stock	$ 2	4,106				$ 4,108
Issuance of Successor common stock (in shares)	244,401,000					244,401,000
Balance at ending at Apr. 30, 2021	$ 2	4,106				$ 4,108
Balance (in shares) at Apr. 30, 2021	244,401,000
Stock plans, net		18				18
Stock plans, net (in shares)	15,000
Net income			414			414
Other comprehensive income, net of tax				60		60
Balance at ending at Dec. 31, 2021	$ 2	4,124	414	60		4,600
Balance (in shares) at Dec. 31, 2021	244,416,000
Stock plans, net		74				74
Stock plans, net (in shares)	605,000
Net income			441			441
Other comprehensive income, net of tax				19		19
Balance at ending at Dec. 31, 2022	$ 2	4,198	855	79		5,134
Balance (in shares) at Dec. 31, 2022	245,021,000
Stock plans, net		99				99
Stock plans, net (in shares)	792,000
Net income			29			29
Other comprehensive income, net of tax				17		17
Balance at ending at Dec. 31, 2023	$ 2	$ 4,297	$ 884	$ 96		$ 5,279
Balance (in shares) at Dec. 31, 2023	245,813,000

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Cash flows provided from (used by) operating activities:
Net Income	$ 4,541	$ 414	$ 29	$ 441
Adjustments to reconcile net loss to net cash provided from (used by) operating activities:
Depreciation and amortization	506	734	1,415	1,182
Pension settlement costs				55
Stock-based compensation expense	(1)	18	108	82
Non-cash reorganization items	(5,467)
Amortization of (premium) discount	1	(18)	(25)	(28)
Lease Impairment				44
Bad debt expense		14	35	26
Other adjustments			12
Deferred income taxes	(148)	81	78	164
Change in accounts receivable	36	45	(43)	(7)
Change in long-term pension and other postretirement liabilities	(12)	21	(325)	(656)
Change in accounts payable and other liabilities	(156)	94	55	51
Change in prepaid expenses, income taxes, and other assets	46	48	5	47
Net cash provided from (used by) operating activities	(654)	1,451	1,344	1,401
Cash flows provided from (used by) investing activities:
Capital expenditures	(500)	(1,205)	(3,211)	(2,738)
Purchase of short-term investments			(2,275)	(4,350)
Sale of short-term investments			2,950	2,600
Purchase of long-term investments			(62)
Proceeds on sale of assets	9	7	36	13
Other	1	5	6	7
Net cash used by investing activities	(490)	(1,193)	(2,556)	(4,468)
Cash flows provided from (used by) financing activities:
Long-term debt principal payments	(1)	(17)	(68)	(14)
Net proceeds from long-term debt borrowings	225	1,000	2,278	1,200
Payments of vendor financing			(5)
Premium paid to retire debt			(10)
Financing costs paid	(4)	(13)	(62)	(17)
Finance lease obligation payments	(7)	(13)	(25)	(19)
Proceeds from financing lease transactions		23	30	70
Taxes paid on behalf of employees for shares withheld			(9)	(8)
Other	(16)			(1)
Net cash provided from financing activities	197	980	2,129	1,211
Increase (Decrease) in cash, cash equivalents, and restricted cash	(947)	1,238	917	(1,856)
Cash, cash equivalents, and restricted cash at the beginning of the period	1,887	940	322	2,178
Cash, cash equivalents, and restricted cash at the end of the period	940	2,178	1,239	322
Supplemental cash flow information: Cash paid during the period for:
Interest	84	281	711	512
Income tax payments, net	9	28		8
Reorganization items, net	1,397
Non-cash investing activities:
Increase (Decrease) in capital expenditures due to changes in accounts payable and accrued liabilities	(5)	(26)	(326)	$ 797
Increase in capital expenditures due to changes in vendor financing			$ 255
Financial Designation, Predecessor and Successor [Fixed List]	Predecessor	Successor	Successor	Successor

Description Of Business and Sum

Description Of Business and Summary Of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Description Of Business And Summary Of Significant Accounting Policies	(1) Description of Bu siness and Summary of Significant Accounting Policies : (a) Description of Business : Frontier Communications Parent, Inc. is a provider of communications services in the United States, with approximately 2.9 million broadband subscribers and approximately 13,300 employees, operating in 25 states. We were incorporated in 1935, originally under the name of Citizens Utilities Company and was known as Citizens Communications Company until July 31, 2008. Frontier and its subsidiaries are referred to as “we,” “us,” “our,” “Frontier,” or the “Company” in this report. (b) Basis of Presentation and Use of Estimates : Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Certain reclassifications of amounts previously reported have been made to conform to the current presentation. The consolidated financial statements include the accounts of Frontier Communications Parent, Inc., all consolidated subsidiaries and variable interest entities of which the Company is the primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation. In 2021, we recategorized our previous operating expenses categories (“Network access expenses” and “Network related expense”) into one expense line: “Cost of service”. All historical periods presented have been updated to conform to the new categorization. In addition, certain reclassifications of prior period balances have been made to conform to the current period presentation. For our financial statements as of and for the period ended December 31, 2023, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-K with the Securities and Exchange Commission (SEC). The preparation of our financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the application of fresh start accounting, allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others. For information about our use of estimates as a result of fresh start accounting, see Note 4. Chapter 11 Bankruptcy Emergence On April 14, 2020 (the “Petition Date”), Frontier Communications Corporation, a Delaware corporation (“Old Frontier”), and its subsidiaries (collectively with Old Frontier, the “Debtors”), commenced cases under chapter 11 (the “Chapter 11 Cases”) of title 11 of the United States Code (the “Bankruptcy Code”) in the U.S. Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). On August 27, 2020, the Bankruptcy Court confirmed the Fifth Amended Joint Plan of Reorganization of Frontier Communications Corporation and its Debtor Affiliates Pursuant to Chapter 11 of the Bankruptcy Code (the “Plan” or the “Plan of Reorganization”), which was filed with the Bankruptcy Court on August 21, 2020, and on April 30, 2021 (the “Effective Date”), the Debtors satisfied the conditions precedent to consummation of the Plan as set forth in the Plan, and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. See Note 3 for additional information related to our emergence from Chapter 11 Cases. Fresh Start Accounting Upon emergence from bankruptcy, we adopted fresh start accounting in accordance with Accounting Standards Codification (ASC) Topic 852 – Reorganizations (ASC 852) and became a new entity for financial reporting purposes. As a result, the consolidated financial statements after the Effective Date are not comparable with the consolidated financial statements on or before that date as indicated by the “black line” division in the financial statements and footnote tables, which emphasizes the lack of comparability between amounts presented. References to “Successor” relate to our financial position and results of operations after the Effective Date. References to “Predecessor” refer to the financial position and results of operations of Old Frontier and its subsidiaries on or before the Effective Date. See Note 4 for additional information related to fresh start accounting. During the Predecessor period, ASC 852 was applied in preparing the consolidated financial statements. ASC 852 requires the financial statements, for periods subsequent to the commencement of the Chapter 11 Cases, to distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. ASC 852 requires certain additional reporting for financial statements prepared between the bankruptcy filing date and the date of emergence from bankruptcy, including: (i) Reclassification of pre-petition liabilities that are unsecured, under-secured or where it cannot be determined that the liabilities are fully secured, to a separate line item on the consolidated balance sheet called, "Liabilities subject to compromise"; and (ii) Segregation of “Reorganization items, net” as a separate line on the consolidated statements of comprehensive loss, included within income from continuing operations. Upon application of fresh start accounting, we allocated the reorganization value to our individual assets and liabilities, except for deferred income taxes, based on their estimated fair values in conformity with ASC Topic 805, Business Combinations. The amount of deferred taxes was determined in accordance with ASC Topic 740, Income Taxes. The Effective Date fair values of our assets and liabilities differed materially from their recorded values as reflected on the historical balance sheets, see Note 4. (c) Changes in Accounting Policies: The accounting policy differences between Predecessor and Successor include: Universal Service Fund and Other Surcharges - We collect various taxes, Universal Service Fund (USF) surcharges (primarily federal USF), and certain other taxes, from its customers and subsequently remit them to governmental authorities. The Predecessor recorded USF and other taxes on a gross basis on the consolidated statement of income, included within “Revenue” and “Cost of service expense”. After emergence, the Successor records these USF and other taxes on a net basis. Provision for Bad Debt - The Predecessor reported the provision for bad debt as a reduction of revenue. After emergence, the Successor reports bad debt expense as an operating expense included in “Selling, general, and administrative expenses”. Contract Acquisition Costs - During the Predecessor period, certain commissions to obtain new customers were deferred and amortized over four years, which represented the estimated customer contract period. As a result of fresh start accounting, that assumption was reevaluated and the period of benefit for our retail customers was determined to be less than one year. As such, these costs are now expensed as incurred. Actuarial Losses on Defined Benefit Plans - Historically, actuarial gains (losses) were recognized as they occurred and included in “Accumulated other comprehensive income (loss)” and were subject to amortization over the estimated average remaining service period of participants. As part of fresh start accounting, we have made an accounting policy election to recognize these gains and losses immediately in the period they occur as Investment and other income (loss) on the consolidated statement of income. Government Grants Revenue - Certain governmental grants that were historically presented on a net basis as part of capital expenditures, are now presented on a gross basis and included in ”Revenue” on the consolidated statement of income. Administrative Expenses - Historically, the Predecessor capitalized certain administrative expenses, that following emergence, are expensed during the period incurred and included in “Selling, general, and administrative expense” on the consolidated statement of income. (d) 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 the Company’s ability to meet its 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 Annual Report on Form 10-K. 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. (e) 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 December 31, 2023, the Company had $ 114 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 9, restricted cash is held in securitization escrow accounts. As of December 31, 2023, approximately $ 42 million is current restricted cash held for the purpose of paying interest and certain fees. In addition, as of December 31, 2023, approximately $ 72 million is noncurrent restricted cash held for the purpose of satisfying the required liquidity reserve amount. We did no t have any restricted cash as of December 31, 2022. (f) Short-Term Investments: Given the long-term nature of our fiber build, we have invested cash into short-term investments to improve interest income while preserving funding flexibility. As of December 31, 2023, short-term investments of $ 1,075 million are comprised of term deposits earning interest in excess of traditional bank deposit rates, maturing between January 4, 2024, and May 2, 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 9 for further details. (g) 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. During the predecessor period, USF and other surcharges amounted to $ 83 million during the four months ended April 30, 2021. 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 the 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 penalties, requirements and obligations. We have accrued an amount for any potential shortfall in the household build commitment that we deem to be probable and reasonably estimated, and we do not expect that any potential penalties, if ultimately incurred, will be material. In 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 penalties, requirements and obligations. We accrue for any potential shortfall in the household build commitment that we deem to be probable and reasonably estimated. (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) Definite and Indefinite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. Old Frontier historically amortized its acquired customer lists and certain other finite-lived intangible assets over their estimated useful lives on an accelerated basis. Upon emergence from bankruptcy, customer relationship intangibles were established for business and wholesale customers. These intangibles are amortized on a straight-line basis over their assigned useful 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 . (j) 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. (k) 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 11 for further details. (l) 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. (m) 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	12 Months Ended
Recent Accounting Pronouncements	Dec. 31, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	(2) Recent Accounting Pronouncements : Financial Accounting Standards Adopted During 2023 During the year ended December 31, 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. As of December 31, 2023, we had $ 263 million of vendor financing liabilities included in “Other current liabilities” on our consolidated balance sheets. Refer to Note 21 for further details. Financial Accounting Standards Not Yet Adopted ASU No. 2023-09 – Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this Update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income [or loss] by the applicable statutory income tax rate). For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. ASU No. 2023-07 – Segment Reporting (Topic 280): Improvements to reportable segment disclosures. The amendments in this update improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision-useful financial analyses. Currently, Topic 280 requires that a public entity disclose certain information about its reportable segments. For example, a public entity is required to report a measure of segment profit or loss that the CODM uses to assess segment performance and make decisions about allocating resources. Topic 280 also requires other specified segment items and amounts, such as depreciation, amortization, and depletion expense, to be disclosed under certain circumstances. The amendments in this update do not change or remove those disclosure requirements. The amendments in this update also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted.

Emergence From The Chapter 11 C

Emergence From The Chapter 11 Cases	12 Months Ended
Emergence From The Chapter 11 Cases	Dec. 31, 2023
Emergence From The Chapter 11 Cases [Abstract]
Emergence From The Chapter 11 Cases	(3) Emergence from the Chapter 11 Cases: On April 14, 2020, the Debtors commenced the Chapter 11 Cases in Bankruptcy Court. The Chapter 11 Cases were jointly administered under the caption In re Frontier Communications Corporation., et al., Case No. 20-22476 (RDD). On August 27, 2020 , the Bankruptcy Court entered the Order Confirming the Plan (the “Confirmation Order”). On the Effective Date, the Debtors satisfied all conditions precedent required for consummation of the Plan as set forth in the Plan, the Plan became effective in accordance with its terms and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. On the Effective Date, pursuant to the terms of the Plan (i) Old Frontier completed a series of transactions pursuant to which it transferred all of its assets in a taxable sale to an indirectly wholly owned subsidiary of Frontier Communications Parent, Inc., a Delaware corporation (“Frontier” or the “Company”), prior to winding down its business, (ii) all of the obligations under Old Frontier’s unsecured senior note indentures were cancelled, and (iii) in connection with emergence, we issued 244,401,000 shares of common stock that were transferred to holders of the allowed senior notes claims (as defined by the Plan) and the Restructuring Support Agreement was automatically terminated. For a description of our DIP financing and exit financing upon Emergence, see Note 9 Long-Term Debt. Reorganization items incurred as a result of the Chapter 11 Cases presented separately in the accompanying consolidated statements of operations were as follows: Reorganization Items and Liabilities Subject to Compromise Effective on April 14, 2020, we began to apply the provisions of ASC 852, Reorganizations (ASC 852), which is applicable to companies under bankruptcy protection, and requires amendments to the presentation of certain financial statement line items. ASC 852 requires that the financial statements for periods including and after the filing of the Chapter 11 Cases distinguish transactions and events that are directly associated with the Restructuring from the ongoing operations of the business. Expenses (including professional fees), realized gains and losses, and provisions for losses that can be directly associated with the Restructuring must be reported separately as reorganization items, net in the consolidated statements of operations beginning April 14, 2020, the date of filing of the Chapter 11 Cases. Liabilities that may be affected by the Plan must be reported at the amounts expected to be allowed by the Bankruptcy Court, even if they may be settled for lesser amounts as a result of the Plan or negotiations with creditors. The amounts currently classified as liabilities subject to compromise may be subject to future adjustments depending on Bankruptcy Court actions, further developments with respect to disputed claims, determinations of secured status of certain claims, the values of any collateral securing such claims, or other events. Any resulting changes in classification will be reflected in subsequent financial statements. If there is uncertainty about whether a secured claim is undersecured, or will be impaired under the Plan, the entire amount of the claim is included with prepetition claims in Liabilities subject to compromise. As a result of the filing of the Chapter 11 Cases on April 14, 2020, the classification of pre-petition indebtedness is generally subject to compromise pursuant to the Plan. Generally, actions to enforce or otherwise effect payment of pre-bankruptcy filing liabilities are stayed. Although payment of pre-petition claims generally is not permitted, the Bankruptcy Court granted the Company Parties authority to pay certain pre-petition claims in designated categories and subject to certain terms and conditions. This relief generally was designed to preserve the value of the Company Parties’ businesses and assets. Among other things, the Bankruptcy Court authorized the Company Parties’ to pay certain pre-petition claims relating to employee wages and benefits, taxes, and critical vendors. The Company Parties are paying and intend to pay undisputed post-petition liabilities in the ordinary course of business. In addition, the Company Parties may reject certain pre-petition executory contracts and unexpired leases with respect to their operations with the approval of the Bankruptcy Court. Any damages resulting from the rejection of executory contracts and unexpired leases are treated as general unsecured claims. On the Effective Date, the Debtors satisfied all conditions precedent required for consummation of the Plan as set forth in the Plan, the Plan became effective in accordance with its terms and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. On the Effective Date, pursuant to the terms of the Plan, all of the obligations under Old Frontier’s unsecured senior note indentures were cancelled, and in connection with emergence, we issued 244,401,000 shares of common stock that were transferred to holders of the allowed senior notes claims (as defined by the Plan) and the Restructuring Support Agreement was automatically terminated. The accompanying consolidated balance sheet as of December 31, 2021 includes amounts classified as Liabilities subject to compromise, which represent liabilities we anticipate will be allowed as claims in the Chapter 11 Cases. These amounts represent our current estimate of known or potential obligations to be resolved in connection with the Chapter 11 Cases and may differ from actual future settlement amounts paid. Differences between liabilities estimated and claims filed, or to be filed, will be investigated, and resolved in connection with the claims resolution process. Liabilities subject to compromise consisted of the following: As of ($ in millions) December 31, 2020 Accounts payable $ 57 Other current liabilities 62 Accounts payable, and other current liabilities 119 Debt subject to compromise 10,949 Accrued interest on debt subject to compromise 497 Long-term debt and accrued interest 11,446 Liabilities subject to compromise $ 11,565 Reorganization items incurred as a result of the Chapter 11 Cases presented separately in the accompanying consolidated statements of operations were as follows: Predecessor For the four months For the year ended ended April 30, December 31, ($ in millions) 2021 2020 Write-off of debt issuance costs and original issue net discount on debt subject to compromise $ - $ ( 93 ) Gain on settlement of liabilities subject to compromise 5,274 - Fresh start valuation adjustments ( 1,038 ) - Debtor-in-possession financing costs ( 15 ) ( 121 ) Secured Creditor Settlement - ( 58 ) Professional fees and other bankruptcy related costs ( 50 ) ( 137 ) Reorganization items, net $ 4,171 $ ( 409 ) We have incurred significant costs associated with the reorganization, primarily legal and professional fees. Write-off of deferred debt issuance costs, the write-off of original issue net discount related to debt subject to compromise and the DIP financing costs were also included in reorganization items. The Reorganization items for the year ended December 31, 2020 were adjusted to reflect the October 30, 2020 Bankruptcy Court order limiting certain professional fees.

Fresh Start Accounting

Fresh Start Accounting	12 Months Ended
Fresh Start Accounting	Dec. 31, 2023
Fresh Start Accounting [Abstract]
Fresh Start Accounting	(4) Fresh Start Accounting : In connection with our emergence from bankruptcy and in accordance with ASC 852, we qualified for and adopted fresh start accounting on the Effective Date. We were required to adopt fresh start accounting because (i) the holders of existing voting shares of the Predecessor received less than 50% of the voting shares of the Successor, and (ii) the reorganization value of our assets immediately prior to confirmation of the Plan was less than the post-petition liabilities and allowed claims. The adoption of fresh start accounting resulted in a new reporting entity for financial reporting purposes with no beginning retained earnings or deficit. The cancellation of all outstanding shares of Old Frontier common stock on the Effective Date and issuance of new shares of common stock of the Successor caused a related change of control of the Company under ASC 852. Upon the application of fresh start accounting, we allocated the reorganization value to our individual assets based on their estimated fair values. Each asset and liability existing as of the Effective Date, other than deferred taxes, have been stated at the fair value, and determined at appropriate risk-adjusted interest rates. Deferred taxes were determined in conformity with applicable accounting standards. Reorganization value represents the fair value of the Successor’s assets before considering liabilities. Our reorganization value is derived from an estimate of enterprise value. Enterprise value represents the estimated fair value of an entity’s long-term debt and shareholders’ equity. In support of the Plan, the enterprise value of the Successor was estimated to be approximately $ 12.5 billion. The valuation analysis was prepared using financial information and financial projections and applying standard valuation techniques, including a risked net asset value analysis. The Effective Date estimated fair values of certain of our assets and liabilities differed materially from their recorded values as reflected on the historical balance sheets. As a result of the application of fresh start accounting and the effects of the implementation of the Plan, our consolidated financial statements after April 30, 2021 are not comparable to our consolidated financial statements as of or prior to that date. Reorganization Value As set forth in the Plan of Reorganization, the enterprise value of the Successor Company was estimated to be between $ 10.5 billion and $ 12.5 billion. Based on the estimates and assumptions discussed below, we estimated the enterprise value to be $ 12.5 billion as of the Effective Date. We based our enterprise value on projections which included higher capital expenditures to enhance the network and would result in higher revenue and Earnings before interest, taxes, depreciation, and amortization (“EBITDA”). Management, with the assistance of our valuation advisors, estimated the enterprise value (“EV”) of the Successor Company, which was approved by the Bankruptcy Court, using various valuation methodologies, including a Discounted Cash Flow analysis (DCF), the Guideline Public Company Method (GPCM), and the Guideline Transaction Method (GTM). Under the DCF analysis, the enterprise value was estimated by discounting the projections’ unlevered free cash flow by the Weighted Average Cost of Capital (WACC), we estimated rate of return. A terminal value was estimated by applying a Gordon Growth Model to the normalized level of cash flows in the terminal period. The Gordon Growth Model was based on the WACC and the perpetual growth rate, and the terminal value was added back to the discounted cash flows. Under the GPCM, our enterprise value was estimated by performing an analysis of publicly traded companies that operate in a similar industry. A range of Enterprise Value / EBITDA (EV/EBITDA) multiples were selected based on the financial and operating attributes of Frontier relative to the comparable publicly traded companies. The selected range of multiples were applied to our forecasted EBITDA to estimate the enterprise value of the Company. The GTM approach is similar to the GPCM, in that it relies on EV/EBITDA multiples but rather than of publicly traded companies, the multiples are based on precedent transactions. A range of multiples was derived by analyzing the operating and financial attributes of the acquired companies and the implied EV/EBITDA multiples. This range of multiples were then applied to the forecasted EBITDA of the Company to arrive an enterprise value. The following table reconciles the enterprise value to the estimated fair value of the Successor common stock as of the Effective Date: ($ in millions and shares in thousands, except per share data) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Less: Fair value of debt and other liabilities ( 7,267 ) Less: Pension and other postretirement benefits ( 1,774 ) Less: Deferred tax liability ( 291 ) Fair value of Successor stockholders’ equity $ 4,108 Shares issued upon emergence 244,401 Per share value $ 17 The reconciliation of our enterprise value to reorganization value as of the Effective Date is as follows: ($ in millions) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Plus: Current liabilities (excluding debt, finance leases, and non-operating liabilities) 1,179 Plus: Long term liabilities (excluding debt, finance leases, deferred tax liability) 307 Reorganization value $ 14,926 The adjustments set forth in the following Consolidated Balance Sheet reflect the consummation of the transactions contemplated by the Plan (reflected in the column “Reorganization Adjustments”) as well as fair value adjustments as a result of the adoption of fresh start accounting (reflected in the column “Fresh Start Adjustments”). The following table reflects the reorganization and application of ASC 852 on our consolidated balance sheet as of April 30, 2021: ($ in millions) Predecessor Reorganization Fresh Start Successor April 30, 2021 Adjustments Adjustments April 30, 2021 ASSETS Current assets: Cash and cash equivalents $ 2,059 $ ( 1,169 ) (1) $ - $ 890 Accounts receivable, net 516 - - 516 Contract acquisition costs 91 - ( 91 ) (8) - Prepaid expenses 92 - - 92 Income taxes and other current assets 45 - ( 3 ) (8) 42 Total current assets 2,803 ( 1,169 ) ( 94 ) 1,540 Property, plant and equipment, net 13,020 - ( 4,473 ) (9) 8,547 Other intangibles, net 578 - 3,863 (10) 4,441 Other assets 526 ( 8 ) (1) ( 120 ) (8)(11) 398 Total assets $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 LIABILITIES AND EQUITY (DEFICIT) Current liabilities: Long-term debt due within one year $ 5,782 $ ( 5,767 ) (3) $ - $ 15 Accounts payable 518 ( 6 ) (2) - 512 Advanced billings 208 - - 208 Accrued other taxes 185 - - 185 Accrued interest 81 ( 1 ) (2) - 80 Pension and other postretirement benefits 48 - - 48 Other current liabilities 309 53 (2) ( 36 ) (11) 326 Total current liabilities 7,131 ( 5,721 ) ( 36 ) 1,374 Deferred income taxes 389 70 (14) ( 168 ) (14) 291 Pension and other postretirement benefits 2,163 - ( 437 ) (13) 1,726 Other liabilities 440 - ( 28 ) (11) 412 Long-term debt - 6,738 (3) 277 (12) 7,015 Total liabilities not subject to compromise 10,123 1,087 ( 392 ) 10,818 Liabilities subject to compromise 11,570 ( 11,570 ) (7) - - Total liabilities 21,693 ( 10,483 ) ( 392 ) 10,818 Equity (Deficit): Shareholders' equity of Frontier: Successor common stock - 2 (5) - 2 Predecessor common stock 27 ( 27 ) (4) - - Successor additional paid-in capital - 4,106 (5) - 4,106 Predecessor additional paid-in capital 4,818 ( 4,818 ) (4) - - Retained earnings (deficit) ( 8,855 ) 10,028 (6) ( 1,173 ) (15) - Accumulated other comprehensive income (loss), net of tax ( 741 ) - 741 (16) - Treasury common stock ( 15 ) 15 (4) - - Total equity (deficit) ( 4,766 ) 9,306 ( 432 ) 4,108 Total liabilities and equity (deficit) $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 Reorganization Adjustments In accordance with the Plan of Reorganization, the following adjustments were made: (1) Reflects net cash payments as of the Effective Date from implementation of the Plan as follows: ($ in millions) Sources: Net proceeds from Incremental Exit Term Loan Facility $ 220 Release of restricted cash from other assets to cash 8 Total sources 228 Uses: Payments of Excess to Unsecured senior notes holders ( 1,313 ) Payments of pre-petition accounts payable and contract cure payments ( 62 ) Payments of professional fees and other bankruptcy related costs ( 22 ) Total uses ( 1,397 ) Net uses of cash $ ( 1,169 ) (2) Reflects the reinstatement of accounts payable and accrued liabilities upon emergence, as well as payments made on the Effective Date. (3) Reflects the conversion of our DIP-to-Exit term loan facility, DIP-to-Exit First Lien Notes, and DIP-to-Exit Second Lien Notes. Also represent the reclassification of the debt from current liabilities during bankruptcy to non-current liabilities based on the maturity of the debt recorded by the Company. (4) Reflects the cancellation of Predecessor common stock, additional paid in capital and treasury stock. (5) Reflects the issuance of Successor common stock and additional paid in capital to the unsecured senior note holders. (6) Reflects the cumulative impact of reorganization adjustments. ($ in millions) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Cancellation of Predecessor equity 4,754 Net impact on accumulated deficit $ 10,028 (7) As part of the Plan of Reorganization, the Bankruptcy Court approved the settlement of claims reported within Liabilities subject to compromise in our Consolidated balance sheet at our respective allowed claim amounts. The table below indicates the disposition of Liabilities subject to compromise: ($ in millions) Liabilities subject to compromise pre-emergence $ 11,570 Reinstated on the Effective Date: Accounts payable ( 66 ) Other current liabilities ( 59 ) Less: total liabilities reinstated ( 125 ) Amounts settled per the Plan of Reorganization Issuance of take back debt ( 750 ) Payment for settlement of unsecured senior noteholders ( 1,313 ) Equity issued at emergence to unsecured senior noteholders ( 4,108 ) Total amounts settled ( 6,171 ) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Fresh Start Adjustments In accordance with the application of fresh start accounting, the following adjustments were made: (8) Reflects unamortized deferred commissions paid to acquire new customers that are eliminated upon emergence as this is not a probable future benefit for the Successor. Costs to obtain customers have been reflected as part of intangible assets. Adjustment also reflects the elimination of certain contract assets and contract liabilities. (9) Property Plant & Equipment – Reflects the decrease in net book value of property and equipment to the estimated fair value as of the Effective Date. Personal property valued consisted of outside and inside plant network equipment, computers and software, vehicles, office furniture, fixtures and equipment, computers and software, and construction-in-progress. The fair value of our personal property was estimated using the cost approach, while the income approach was considered to assess economic sufficiency to support asset values. As a part of the valuation process, the third-party advisors’ diligence procedures included using internal data to identify and value assets. Real property valued consisted of land, buildings, and leasehold improvements. The fair value was estimated using the cost approach and sales comparison (market) approach, with consideration of economic sufficiency to support certain asset values. The following table summarizes the components of property and equipment, net as of April 30, 2021, and the fair value as of the Effective Date: Predecessor Fair Value Successor ($ in millions) Historical Value Adjustment Fair Value Land $ 209 $ 40 $ 249 Buildings and leasehold improvements 2,134 ( 958 ) 1,176 General support 1,635 ( 1,462 ) 173 Central office/electronic circuit equipment 8,333 ( 7,364 ) 969 Poles 1,359 ( 843 ) 516 Cable, fiber, and wire 11,824 ( 8,755 ) 3,069 Conduit 1,611 ( 282 ) 1,329 Construction work in progress 1,048 18 1,066 Property, plant, and equipment $ 28,153 $ ( 19,606 ) $ 8,547 Less: Accumulated depreciation ( 15,133 ) 15,133 - Property, plant, and equipment, net $ 13,020 $ ( 4,473 ) $ 8,547 (10) Reflects the fair value adjustment to recognize trademark, trade name and customer relationship . For purposes of estimating the fair values of customer relationships, we utilized an Income Approach, specifically, the Multi-Period Excess Earnings method, or MPEEM. The MPEEM estimates fair value based on the present value of the incremental after-tax cash flows attributable only to the subject intangible assets after deducting contributory asset charges. The cash flows attributable to the customer relationships were adjusted for contributory asset charges related to the working capital, fixed assets, trade name/trademarks and assembled workforce. The discount rate utilized to present-value the after-tax cash flows was based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. Changes in these inputs could have a significant impact on the fair value of the customer relationships intangible assets. For purposes of estimating the fair value of trademarks and tradenames, an Income approach was used, specifically, the Relief from Royalty Method. The estimated royalty rates were historical third-party transactions regarding the licensing of similar type of assets as well as a review of historical assumptions used in prior transactions. The selected royalty rates were applied to the revenue generated by the trademarks and tradenames to determine the amount of royalty payments saved as a result of owning these assets. The forecasted cash flows were based on our projected revenues and the resulting royalty savings were discounted using a rate based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. (11) Reflects the fair value adjustment to the right of use assets and lease liabilities. Upon application of fresh start accounting, we revalued its right-of-use assets and lease liabilities using the incremental borrowing rate applicable to the Company after emergence from bankruptcy and commensurate with its new capital structure. In addition, we decreased the right-of-use assets to recognize $ 4 million related to the unfavorable lease contracts. (12) Reflects the fair value adjustment to adjust Long-term debt as of the Effective Date. This adjustment is to state our debt at estimated fair values. (13) Reflects a remeasurement of pension and Other Postretirement Benefits related accounts as part of fresh start accounting considerations at emergence. (14) Reflects the impact of fresh start adjustments on deferred taxes. We purchased the assets, including the stock of subsidiaries, of Frontier Communications Corporation (“Predecessor’s Parent”) at the time of emergence. The Predecessor’s Parent’s federal and state net operating loss carryforwards are expected to have been utilized as a result of the taxable gain realized upon emergence. To the extent not utilized to offset taxable gain, such net operating loss carryforwards are expected to be reduced in accordance with Section 108 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). As part of the taxable purchase, elections were made under Code section 338(h)(10) to step up the value of assets in certain subsidiaries to fair market value. All other subsidiaries carried over their deferred taxes. The adjustments reflect a $ 1.5 billion reduction in deferred tax assets for federal and state net operating loss carryforwards, a reduction in valuation allowance and a reduction in deferred tax liabilities. (15) Reflects the cumulative impact of the fresh start adjustments as discussed above and the elimination of Predecessor accumulated earnings. (16) Reflects the derecognition of accumulated other comprehensive loss.

Revenue Recognition

Revenue Recognition	12 Months Ended
Revenue Recognition	Dec. 31, 2023
Revenue Recognition [Abstract]
Revenue Recognition	(5) Revenue Recognition: We categorize our products, services, and other revenues into the following categories: Data and Internet services include broadband services for consumer and business customers. We provide data transmission services to high volume business customers and other carriers with dedicated high capacity circuits (“nonswitched access”) including services to wireless providers (“wireless backhaul”); Voice services include traditional local and long-distance wireline services, Voice over Internet Protocol (VoIP) services, as well as a number of unified messaging services offered to our consumer and business customers. Voice services also include the long-distance voice origination and termination services that we provide to our business customers and other carriers; Video services include revenues generated from services provided directly to consumer customers as linear terrestrial television services, 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 collocation services, and revenue from other services and fees. Switched access revenue includes revenues derived from allowing other carriers to use our network to originate and/or terminate their local and long-distance voice traffic (switched access). These services are primarily billed on a minutes-of-use basis applying tariffed rates filed with the FCC or state agencies; and Subsidy and other regulatory revenue includes revenues generated from cost subsidies from state and federal authorities, including the CAF II and RDOF. The following tables provide a summary of revenues, by category. Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Data and Internet services $ 3,534 $ 3,390 $ 2,224 $ 1,125 Voice services 1,373 1,498 1,091 647 Video services 430 520 397 223 Other 339 325 246 125 Revenue from contracts with customers (1) 5,676 5,733 3,958 2,120 Subsidy and other regulatory revenue 75 54 222 111 Total revenue $ 5,751 $ 5,787 $ 4,180 $ 2,231 Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Consumer (2) $ 3,097 $ 3,116 $ 2,125 $ 1,133 Business and Wholesale 2,579 2,617 1,833 987 Revenue from contracts with customers (1) 5,676 5,733 3,958 2,120 Subsidy and other regulatory revenue 75 54 222 111 Total revenue $ 5,751 $ 5,787 $ 4,180 $ 2,231 (1) Includes $ 62 million of lease revenue for the year ended December 31, 2023, $ 63 million for the year ended December 31, 2022, $ 21 million for the four months ended April 30, 2021 and $ 42 million for the eight months ended December 31, 2021. (2) Due to changes in methodology during the second quarter of 2021, historical periods have been updated to reflect the comparable amounts. The following is a summary of the changes in the contract liabilities: Contract Liabilities ($ in millions) Current Noncurrent Balance at January 1, 2023 $ 28 $ 17 Revenue recognized included in opening contract balance ( 37 ) ( 14 ) Credits granted, excluding amounts recognized as revenue 37 18 Reclassified between current and noncurrent 5 ( 5 ) Balance at December 31, 2023 $ 33 $ 16 Balance at January 1, 2022 $ 27 $ 11 Revenue recognized included in opening contract balance ( 30 ) ( 11 ) Credits granted, excluding amounts recognized as revenue 26 22 Reclassified between current and noncurrent 5 ( 5 ) Balance at December 31, 2022 $ 28 $ 17 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. Successor ($ in millions) Revenue from contracts with customers 2024 $ 506 2025 186 2026 86 2027 16 2028 7 Thereafter 5 Total $ 806

Accounts Receivable

Accounts Receivable	12 Months Ended
Accounts Receivable	Dec. 31, 2023
Accounts Receivable [Abstract]
Accounts Receivable	(6) Accounts Receivable : The components of accounts receivable, net at December 31, 2023 and 2022 are as follows: ($ in millions) December 31, 2023 December 31, 2022 Retail and Wholesale $ 438 $ 416 Other 61 69 Less: Allowance for doubtful accounts ( 53 ) ( 47 ) Accounts receivable, net $ 446 $ 438 An analysis of the activity in the allowance for credit losses is as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months ( $ in millions ) December 31, December 31, ended December 31, ended April 30, 2023 2022 2021 2021 Balance at beginning of the Period: $ 47 $ 57 $ - $ 130 Increases: Provision for bad debt charged to expense 35 26 14 - Increases: Provision for bad debt charged to revenue 23 30 38 37 Write-offs charged against allowance, net of recoveries ( 52 ) ( 66 ) 5 ( 167 ) Balance at end of Period: $ 53 $ 47 $ 57 $ - As of April 30, 2021, the fair value of our net accounts receivable balances approximated their carrying values; therefore, no fair value adjustment for fresh start accounting was required. Our allowance for doubtful accounts decreased during the eight months ended December 31, 2021, primarily as a result of resolutions of carrier disputes. 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 $ 35 million for the year ended December 31, 2023, $ 26 million for the year ended December 31, 2022, $ 14 million for the four months ended April 30, 2021 and $ 14 million for the eight months ended December 31, 2021. Approximately $ 143 million and $ 67 million of credits related to customers are included in other current liabilities on our consolidated balance sheets as of December 31, 2023, and December 31, 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.

Property, Plant And Equipment

Property, Plant And Equipment	12 Months Ended
Property, Plant And Equipment	Dec. 31, 2023
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	(7) Property, Plant, and Equipment : Property, plant, and equipment, net at December 31, 2023 and 2022 are as follows: Estimated December 31, December 31, ($ in millions) Useful Lives 2023 2022 Land N/A $ 243 $ 244 Buildings and leasehold improvements 40 years 1,221 1,212 General support 5 to 15 years 427 290 Central office/electronic circuit equipment 5 to 8 years 2,467 1,807 Poles 30 years 915 797 Cable, fiber, and wire 15 to 27 years 7,718 5,756 Conduit 50 years 1,416 1,404 Materials and supplies 594 546 Construction work in progress 1,323 1,130 Property, plant, and equipment 16,324 13,186 Less: Accumulated depreciation ( 2,391 ) ( 1,336 ) Property, plant, and equipment, net $ 13,933 $ 11,850 As of April 30, 2021, as a result of fresh start accounting, we have adjusted our property, plant, and equipment balance to fair value. See Note 4 for additional information. Property, plant, and equipment includes approximately $ 179 million and $ 121 million of fixed assets recognized under finance leases as of December 31, 2023 and 2022, respectively. As of December 31, 2023, our materials and supplies were $ 594 million, as compared to $ 546 million as of December 31, 2022. This increase was primarily due to our fiber build plans and consumer premises equipment. Components of this include an increase in fiber, network electronics, and customer premises equipment. During 2022, our materials and supplies increased by approximately $ 400 million, as compared to 2021. This increase was primarily due to our fiber build plans and consumer premises equipment. In 2023, our capital expenditures were $ 3,211 million, which included a net decrease of $ 71 million due to changes in accounts payable and accrued liabilities, and vendor financing from December 31, 2022. As of December 31, 2023 there was $ 656 million in “accounts payable and accrued liabilities” and $ 255 million in vendor financing payables included in “other current liabilities” associated with capital expenditures . In 2023, we had capitalized interest of $ 83 million. In 2023, we had asset sales and transactions of $ 63 million, including approximately $ 47 million in net proceeds related to certain wireless towers. Approximately $ 19 million of the proceeds related to wireless towers that qualified as sales, included in investing cash flows, and the remaining $ 28 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 $ 3,148 million as of December 31, 2023. During 2022, we sold a property that was subject to leaseback, generating approximately $ 70 million in proceeds. During 2021, we sold certain properties consisting of land and buildings for approximately $ 15 million in cash. The aggregate carrying value of the properties was approximately $ 14 million, resulting in a gain on the sale of $ 1 million, which, given our composite group method of accounting for depreciation, was recognized against “Accumulated Depreciation” in our consolidated balance sheet. We also sold certain properties subject to leaseback, generating $ 23 million in proceeds. Depreciation expense is principally based on the composite group method. Depreciation expense was as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Depreciation expense $ 1,094 $ 861 $ 520 $ 407 We adopted revised estimated remaining useful lives for certain plant assets as of October 1, 2023, as a result of an annual independent study of the estimated remaining useful lives of our plant assets, with an insignificant impact to depreciation expense.

Intangibles

Intangibles	12 Months Ended
Intangibles	Dec. 31, 2023
Intangibles [Abstract]
Intangibles	(8) 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. No impairment was present for either intangibles or property plant and equipment as of December 31, 2023, 2022, and 2021. As a result of fresh start accounting, on the Effective Date, intangible assets and related accumulated amortization of the Predecessor were eliminated. Successor intangible assets were recorded at fair value as of the Effective Date. See Note 4. The balances of these assets are as follows: December 31, 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 $ ( 194 ) $ 606 $ 800 $ ( 121 ) $ 679 Customer Relationships - Wholesale 3,491 ( 582 ) 2,909 3,491 ( 364 ) 3,127 Trademarks & Tradenames 150 ( 80 ) 70 150 ( 50 ) 100 Total other intangibles $ 4,441 $ ( 856 ) $ 3,585 $ 4,441 $ ( 535 ) $ 3,906 Amortization expense was as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Amortization expense $ 321 $ 321 $ 214 $ 99 Following the Effective Date, 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. Amortization expense based on our current estimate of useful lives, is estimated to be approximately $ 321 million in 2024 and 2025, $ 301 million in 2026 and $ 291 million in 2027 and 2028. For the Predecessor, amortization expense was primarily for our customer base acquired as a result of our acquisitions in 2010, 2014, and 2016 with each based on a useful life of 8 to 12 years and amortized on an accelerated method. Our trade name was an indefinite-lived intangible asset that was not subject to amortization.

Long-Term Debt

Long-Term Debt	12 Months Ended
Long-Term Debt	Dec. 31, 2023
Long-Term Debt [Abstract]
Long-Term Debt	(9) Long-Term Debt : Chapter 11 Restructuring The filing of the Chapter 11 Cases constituted an event of default that accelerated substantially all then-outstanding obligations under Old Frontier’s debt agreements and notes as follows:  the amended and restated credit agreement, dated as of February 27, 2017 (as amended, the JPM Credit Agreement);  the 8.000 % first lien secured notes due April 1, 2027 (the Original First Lien Notes);  the 8.500 % second lien secured notes due April 1, 2026 (the Original Second Lien Notes); and  the unsecured notes and debentures and the secured and unsecured debentures of our subsidiaries. As of the Effective Date, amounts that were outstanding under the JPM Credit Agreement, the Original First Lien Notes, and the Original Second Lien Notes were repaid in full. On the Effective Date, pursuant to the terms of the Plan, all of the obligations under Old Frontier’s unsecured senior note indentures were cancelled, and in connection with emergence, we issued 244,401,000 shares of common stock that were transferred to holders of the allowed senior notes claims (as defined under the Plan). Interest expense for the four months ended April 30, 2021 recorded on our Predecessor statements of income was lower than contractual interest of $ 450 million because we ceased accruing interest on the Petition Date in accordance with the terms of the Plan and ASC Topic 852. The activity in long-term debt is summarized as follows: For the year ended December 31, 2023 Principal January 1, Payments New December 31, Interest Rate at ($ in millions) 2023 and Retirements Borrowings 2023 December 31, 2023 (2) Secured debt issued by Frontier $ 8,113 $ ( 15 ) $ 750 $ 8,848 7.001 % Secured debt issued by subsidiaries 100 ( 53 ) 1,586 1,633 7.751 % Unsecured debt issued by subsidiaries 750 - - 750 6.899 % Principal outstanding $ 8,963 $ ( 68 ) $ 2,336 $ 11,231 7.103 % Less: Debt issuance costs ( 28 ) ( 71 ) Less: Current portion ( 15 ) ( 15 ) Less: Debt premium / (discount) - ( 64 ) Plus: Unamortized fair value adjustments (1) 190 165 Total Long-term debt $ 9,110 $ 11,246 (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. (2) The interest rates at December 31, 2023 represent a weighted average of multiple issuances. The anticipated repayment date of July 2028 is used for Fiber Term Notes when calculating the weighted average. Additional information regarding our senior unsecured debt, senior secured debt, and subsidiary debt at December 31, 2023 and 2022 is as follows: December 31, 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 $ 1,435 9.220% (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 8,848 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 1,119 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 1,633 100 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 $ 11,231 7.103 % (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. 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 $ 358 million of letters of credit previously outstanding, we have $ 542 million of available borrowing capacity under the Revolving Facility. The Revolving Facility includes customary negative covenants for loan agreements of this type, including covenants limiting Frontier and our restricted subsidiaries’ (other than certain covenants therein which are limited to subsidiary guarantors) ability to, among other things, incur additional indebtedness, create liens on assets, make investments, loans or advances, engage in mergers, consolidations, sales of assets and acquisitions, pay dividends and distributions and make payments in respect of certain material payment subordinated indebtedness, in each case subject to customary exceptions for loan agreements of this type. The Revolving Facility also includes certain customary representations and warranties, affirmative covenants, and events of default, including, but not limited to, payment defaults, breaches of representations and warranties, covenant defaults, certain events under ERISA, change of control or damage to a material portion of the collateral. Term Loan Facility The Term Loan Facility’s maturity date is October 8, 2027. At our election, the determination of interest rates for the Term Loan Facility is based on margins over adjusted Term SOFR or the alternate base rate. The interest rate margin under the Term Loan Facility is 3.75 % with respect to any Term SOFR loan or 2.75 % with respect to any alternate base rate loan, with a 0.75 % Term SOFR floor. Subject to certain exceptions and thresholds, the security package under the Term Loan Facility includes pledges of the equity interests in certain of our subsidiaries, which as of the issue date is limited to certain specified pledged entities and substantially all personal property of Frontier Video Services Inc., a Delaware corporation (“Frontier Video”), which same assets also secure the First Lien Notes (as defined below). The Term Loan Facility is guaranteed by the same subsidiaries that guarantee the First Lien Notes. The Term Loan Facility includes customary negative covenants for loan agreements of this type, including covenants limiting Frontier and our restricted subsidiaries’ (other than certain covenants therein which are limited to subsidiary guarantors) ability to, among other things, incur additional indebtedness, create liens on assets, make investments, loans or advances, engage in mergers, consolidations, sales of assets and acquisitions, pay dividends and distributions and make payments in respect of certain material payment subordinated indebtedness, in each case subject to customary exceptions for loan agreements of this type. The Term Loan Facility also includes certain customary representations and warranties, affirmative covenants and events of default, including, but not limited to, payment defaults, breaches of representations and warranties, covenant defaults, certain events under ERISA, upon the conversion date, unstayed judgments in favor of a third-party involving an aggregate liability in excess of a certain threshold, change of control, upon the conversion date, specified governmental actions having a material adverse effect or condemnation or damage to a material portion of the collateral. Fiber Securitization Transaction Secured Fiber Network Revenue Term Notes On August 8, 2023, our limited-purpose, bankruptcy remote, subsidiary, Frontier Issuer, issued $ 1.6 billion aggregate principal amount of secured Fiber Term Notes, less $ 58 million in original issue discounts, consisting of $ 1.1 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 assets of Frontier Issuer, AssetCo and the other securitization entities are available to satisfy only the obligations owed under the Fiber Term Notes and are not available to any other creditors of the Company or its affiliates. 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 December 31, 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 $ 1,119,000,000 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 Financing 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 December 31, 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 thereof), additional interest will accrue on the Variable Funding Notes equal to 5.0 % per annum. Defeasance of Notes During 2023, the Company 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. 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. First Lien Notes due 2030 On May 12, 2022, our consolidated subsidiary Frontier Communications Holdings, LLC (“Frontier Holdings”) issued $ 1.2 billion aggregate principal amount of 8.750 % First Lien Secured Notes due 2030 (the “First Lien Notes due 2030”) in an offering pursuant to exemptions from the registration requirements of the Securities Act. We intend to use the net proceeds of this 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 2030 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 2030 were issued pursuant to an indenture, dated as of May 12, 2022, 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. Second Lien Notes due 2030 On October 13, 2021, New Frontier Issuer issued $ 1.0 billion aggregate principal amount of 6.000 % Second Lien Secured Notes due 2030 (the “Second Lien Notes due 2030”) in an offering pursuant to exemptions from the registration requirements of the Securities Act of 1933, as amended. We intend to use the net proceeds of this 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 Second Lien Notes due 2030 were issued pursuant to an indenture, dated as of October 13, 2021 (the “Second Lien 2030 Indenture”), by and among the Issuer, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, as trustee and as collateral agent. Second Lien Notes due May 2029 In connection with the DIP financing, on November 25, 2020, Old Frontier issued $ 1.0 billion aggregate principal amount of 6.750 % Second Lien Secured Notes due May 1, 2029 (the “Second Lien Notes due May 2029”). The Second Lien Notes due May 2029 were issued pursuant to an indenture, dated as of November 25, 2020 (the “Second Lien May 2029 Indenture”), by and among Old Frontier, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, as trustee and as collateral agent. On the Effective Date, in accordance with the Second Lien May 2029 Indenture and the Plan, New Frontier Issuer entered into a supplemental indenture with Wilmington Trust, National Association, as trustee, and assumed the obligations under the Second Lien Notes due May 2029 and the Second Lien May 2029 Indenture . Second Lien Notes due November 2029 or “Takeback Notes” On April 30, 2021, New Frontier Issuer issued $ 750 million aggregate principal amount of 5.875 % Second Lien Secured Notes due November 2029 (the “Second Lien Notes due November 2029” or the “Takeback Notes”) pursuant to an indenture, dated as of April 30, 2021 (the “Takeback Notes Indenture”), by and among New Frontier Issuer, the guarantors party thereto, the grantor party thereto and Wilmington Trust, National Association, as trustee and as collateral agent. At Old Frontier’s direction, the Takeback Notes were issued to holders of claims arising under, derived from, based on, or related to the unsecured notes issued by Old Frontier in partial satisfaction of such claims. The Second Lien Notes due 2030, the Second Lien Notes due May 2029 and the Takeback Notes are collectively referred to as the Second Lien Notes. The Second Lien 2030 Indenture, the Second Lien May 2029 Indenture and the Takeback Notes Indenture are collectively referred to as the Second Lien Notes Indentures. The Second Lien Notes and the First Lien Notes (as defined below) are referred to herein collectively as the “Notes”. The Second Lien Notes are secured by a second-priority lien, subject to permitted liens, by all the assets that secure New Frontier Issuer’s obligations under the Term Loan Facility, the Revolving Facility, and the First Lien Notes (as defined below). The Second Lien Notes Indentures contain customary negative covenants, subject to a number of important exceptions and qualifications, including, without limitation, covenants related to incurring additional debt and issuing preferred stock; incurring or creating liens; redeeming and/or prepaying certain debt; paying dividends on stock or repurchasing stock; making certain investments; engaging in specified sales of assets; entering into transactions with affiliates; and engaging in consolidation, mergers and acquisitions. Certain of these covenants will be suspended during such time, if any, that the Second Lien Notes have investment grade ratings by at least two of Moody’s, S&P or Fitch. The Second Lien Notes Indentures also provides for customary events of default which, if any of them occurs, would permit, or require the principal of and accrued interest on the Second Lien Notes to become or to be declared due and payable. First Lien Notes In connection with the DIP financing, (a) on October 8, 2020, Old Frontier issued $ 1,150 million aggregate principal amount of 5.875 % First Lien Secured Notes due October 15, 2027 (the “First Lien Notes due 2027”) and (b) on November 25, 2020, Old Frontier issued $ 1,550 million aggregate principal amount of 5.000 % First Lien Secured Notes due May 1, 2028 (the “First Lien Notes due 2028” and, together with the First Lien Notes due 2027, the “First Lien Notes”). The First Lien Notes due 2027 were issued pursuant to an indenture, dated as of October 8, 2020 (the “2027 First Lien Indenture”), by and among Old Frontier, the guarantors party thereto, the grantor party thereto, JPMorgan Chase Bank N.A., as collateral agent, and Wilmington Trust, National Association, as trustee. The First Lien Notes due 2028 were issued pursuant to an indenture, dated as of November 25, 2020 (the “2028 First Lien Indenture” and, together with the 2027 First Lien Indenture, the “First Lien Indentures”), by and among Old Frontier, the guarantors party thereto, the grantor party thereto, JPMorgan Chase Bank N.A., as collateral agent and Wilmington Trust, National Association, as trustee. On the Effective Date, in accordance with the Indentures and the Plan, New Frontier Issuer entered into supplemental indentures to the First Lien Indentures with Wilmington Trust, National Association, as trustee, and assumed the obligations under each series of the First Lien Notes and each of the First Lien Indentures. The First Lien Notes are secured on a first-priority basis and pari passu with its senior secured credit facilities, subject to permitted liens and certain exceptions, by all the assets that secure our obligations under the Term Loan Facility and the Revolving Facility. The First Lien Indentures contain customary negative covenants, subject to a number of important exceptions and qualifications, including, without limitation, covenants related to incurring additional debt and issuing preferred stock; incurring or creating liens; redeeming and/or prepaying certain debt; paying dividends on our stock or repurchasing stock; making certain investments; engaging in specified sales of assets; entering into transactions with affiliates; and engaging in consolidation, mergers and acquisitions. Certain of these covenants will be suspended during such time, if any, that the First Lien Notes have investment grade ratings by at least two of Moody’s, S&P or Fitch. The First Lien Notes Indentures also provides for customary events of default which, if any of them occurs, would permit, or require the principal of and accrued interest on the First Lien Notes to become or to be declared due and payable. Other Obligations During 2018, we contributed real estate properties with an aggregate fair value of $ 37 million for the purpose of funding a portion of our contribution obligations to our qualified defined benefit pension plan. The pension plan obtained independent appraisals of the property and, based on these appraisals, the pension plan recorded the contributions at aggregate fair value of $ 37 million for 2019. We entered into a lease for the contributed properties. The properties are managed on behalf of the pension plan by an independent fiduciary, and the terms of the lease were negotiated with the fiduciary on an arm’s-length basis. For properties contributed in 2018, leases have initial terms of 20 years at a combined average aggregate annual rent of approximately $ 5 million. The contribution and leaseback of the properties were treated as financing transactions and, accordingly, we continue to depreciate the carrying value of the property in our financial statements and no gain or loss was recognized. An obligation of $ 53 million is included in our consolidated balance sheet within “Other liabilities” as of December 31, 2023 and the liability is reduced annually by a portion of the lease payments made to the pension plan. Under the new lease standard, liabilities for these finance transactions are included in our financing lease liabilities. Refer to Note 11 for additional details.

Restructuring And Other Charges

Restructuring And Other Charges	12 Months Ended
Restructuring And Other Charges	Dec. 31, 2023
Restructuring And Other Charges [Abstract]
Restructuring And Other Charges	(10) Restructuring and Other Charges: Restructuring and other charges consists of severance and employee costs related to workforce reductions. It also includes professional fees related to our Chapter 11 Cases that were incurred after the emergence date as well as professional fees related to our restructuring and transformation that were incurred prior to the Petition Date. During 2023, we incurred $ 73 million in restructuring charges and other costs consisting of $ 65 million of severance and employee costs resulting from workforce reductions, and $ 8 million of costs related to other restructuring activities. During 2022, we incurred $ 99 million in restructuring charges and other costs consisting of $ 44 million of lease impairment costs from the strategic exit of certain facilities, $ 44 million of severance and employee costs resulting from workforce reductions, and $ 11 million of costs related to other restructuring activities. During the four months ended April 30, 2021, we incurred $ 7 million of severance and employee costs resulting from workforce reductions. During the eight months ended December 31, 2021, we incurred $ 21 million in expenses consisting of $ 11 million of severance and employee costs resulting from workforce reductions, and $ 10 million of professional fees related to our balance sheet and other restructuring . The following is a summary of the changes in the liabilities established for restructuring and related programs: ($ in millions) Balance at December 31, 2021 $ 7 Severance expense 44 Other costs 55 Cash payments during the period ( 97 ) Balance at December 31, 2022 $ 9 Severance expense 65 Other costs 8 Cash payments during the period ( 72 ) Balance at December 31, 2023 $ 10

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2023
Leases [Abstract]
Leases	(( ( 11) Leases: We have operating and finance leases for certain facilities and equipment used in our operations. Some of our real estate operating leases contain renewal options that may be exercised, and some of our leases include options to terminate the leases within one year. We have recognized a right-of-use asset for both operating and finance leases, and a corresponding lease liability that represents the present value of our obligation to make payments over the lease term. The components of lease cost are as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Lease cost: Finance lease cost: Amortization of right-of-use assets $ 25 $ 19 $ 13 $ 7 Interest on lease liabilities 16 9 6 4 Finance lease cost 41 28 19 11 Operating lease cost (1) 61 62 38 19 Sublease income ( 15 ) ( 12 ) ( 11 ) ( 4 ) Total lease cost $ 87 $ 78 $ 46 $ 26 (1) Includes short-term lease costs of $ 2 million for the year ended December 31, 2023, $ 3 million for the year ended December 31, 2022, $ 1 million for the four months ended April 30, 2021, and $ 2 million for the eight months ended December 31, 2022. Includes variable lease costs of $ 5 million for the year ended December 31, 2023, $ 5 million for the year ended December 31, 2022, $ 2 million for the four months ended April 30, 2021, and $ 4 million for the eight months ended December 31, 2021. Supplemental balance sheet information related to leases is as follows: ( $ in millions ) December 31, 2023 December 31, 2022 Operating right-of-use assets $ 181 (1) $ 187 (1) Finance right-of-use assets $ 179 (2) $ 121 (2) Operating lease liabilities $ 195 (3) $ 213 (3) Finance lease liabilities $ 209 (4) $ 133 (4) Operating leases: Weighted-average remaining lease term 7.72 years 8.42 years Weighted-average discount rate 5.92 % 5.87 % Finance leases: Weighted-average remaining lease term 10.72 years 12.81 years Weighted-average discount rate 7.18 % 8.53 % (1) Operating ROU assets are included in Other assets on our consolidated balance sheet. (2) Finance ROU assets are included in Property, plant, and equipment on our December 31, 2023 consolidated balance sheets. (3) This amount represents $ 41 million and $ 154 million, and $ 42 million and $ 171 million, included in other current liabilities and other liabilities, respectively, on our December 31, 2023 and 2022 consolidated balance sheets. (4) This amount represents $ 28 million and $ 181 million, and $ 18 million and $ 115 million, included in other current liabilities and other liabilities, respectively, on our December 31, 2023 and 2022 consolidated balance sheets. Supplemental cash flow information related to leases is as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Cash paid for amount included in the measurement of lease liabilities, net of amounts received as revenue: Operating cash flows provided by operating leases $ 62 $ 63 $ 63 $ 21 Operating cash flows used by operating leases $ ( 61 ) $ ( 62 ) $ ( 38 ) $ ( 14 ) Operating cash flows used by finance leases $ ( 15 ) $ ( 9 ) $ ( 6 ) $ ( 5 ) Financing cash flows used by finance leases $ ( 25 ) $ ( 19 ) $ ( 13 ) $ ( 7 ) Right-of-use assets obtained in exchange for lease liabilities: Operating leases $ 36 $ 44 $ 10 $ 8 Finance leases $ 60 $ 4 $ 25 $ - Lessee For lessee agreements, we elected to apply the short-term lease recognition exemption for all leases that qualify and as such, does not recognize assets or liabilities for leases with terms of less than twelve months, including existing leases at transition. We elected not to separate lease and non-lease components. We have operating and finance leases for administrative and network properties, vehicles, and certain equipment. Our leases have remaining lease terms of 1 year to 83 years, some of which include options to extend the leases, and some of which include options to terminate the leases within 1 year. The following represents a maturity analysis for our operating and finance lease liabilities as of December 31, 2023: Successor Operating Finance ( $ in millions ) Leases Leases Future maturities: 2024 $ 38 $ 37 2025 35 34 2026 32 32 2027 27 27 2028 24 21 Thereafter 60 111 Total lease payments 216 262 Less: imputed interest ( 21 ) ( 53 ) Present value of lease liabilities $ 195 $ 209 Lessor We are the lessor for operating leases of towers, datacenters, corporate offices, and certain equipment. Our leases have remaining lease terms of 1 year to 62 years, some of which include options to extend the leases, and some of which include options to terminate the leases within 1 year. None of these leases include options for our lessees to purchase the underlying asset. A significant number of our service contracts with our customers include equipment rentals. We have elected to apply the practical expedient to account for those associated equipment rentals and services as a single, combined component. We have evaluated the service component to be ‘predominant’ in these contracts and have accounted for the combined component as a single performance obligation under ASC 606. We, as a lessor, recognized revenue of $ 62 million for the year ended December 31, 2023, $ 63 million for the year ended December 31, 2022, $ 21 million for the four months ended April 30, 2021, $ 42 million for the eight months ended December 31, 2021. The following represents a maturity analysis for our future operating lease payments from customers as of December 31, 2023 : Successor Operating ( $ in millions ) Lease Payments Future maturities of lease payments from customers: 2024 $ 4 2025 4 2026 4 2027 4 2028 3 Thereafter 2 Total lease payments from customers $ 21

Investment and Other Income (Lo

Investment and Other Income (Loss), Net	12 Months Ended
Investment and Other Income (Loss), Net	Dec. 31, 2023
Investment and Other Income (Loss), Net [Abstract]
Investment and Other Income (Loss), Net	(12) Investment and Other Income (Loss), Net : The components of investment and other income (loss), net are as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Interest and dividend income $ 87 $ 42 $ 1 $ - Pension benefit 19 75 52 6 OPEB costs ( 9 ) ( 18 ) ( 50 ) ( 4 ) OPEB remeasurement (loss) gain ( 3 ) 248 - - Pension remeasurement gain 202 218 - - All other, net ( 18 ) ( 11 ) ( 8 ) ( 1 ) Total investment and other income (loss), net $ 278 $ 554 $ ( 5 ) $ 1 During 2023, we amended the medical coverage for certain postretirement benefit plans, which resulted in remeasurement loses of $ 3 million, primarily due to discount rate changes. For the pension plan, we had a remeasurement gain of $ 202 million, primarily due to strong investment performance during 2023. During 2022, we recorded an actuarial gain of $ 248 million as a result of remeasurements due to amendments in the medical coverage for certain postretirement benefit plans, discount rate changes, as well as regular period end remeasurements. As a result of pension settlement charges incurred during 2023, we had a remeasurement gain of $ 218 million, which included period end remeasurement. Refer to Note 19 for further details. Pension and OPEB benefit (cost) consists of interest 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.

Capital Stock

Capital Stock	12 Months Ended
Capital Stock	Dec. 31, 2023
Capital Stock [Abstract]
Capital Stock	(13) Capital Stock : Our authorized capital stock consists of 1,750 million shares of common stock, par value $ 0.01 per share and 50 million shares of preferred stock, par value $ 0.01 per share. As of December 31, 2023, approximately 246 million shares of common stock were issued and outstanding and no shares of preferred stock were issued and outstanding.

Stock Plans

Stock Plans	12 Months Ended
Stock Plans	Dec. 31, 2023
Stock Plans [Abstract]
Stock Plans	(14) Stock Plans : Upon emergence the Frontier Communications Parent, Inc. 2021 Management Incentive Plan (the “2021 Incentive Plan”) was approved and adopted by the Board. 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. As of December 31, 2023, approximately 4,309,000 shares were available to grant under the Emergence LTI Program. Successor Plans - The 2021 Incentive Plan Restricted Stock Units The following summary presents information regarding unvested restricted stock under the 2021 Incentive Plan: 2021 Incentive Plan Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at April 30, 2021 - $ $ - Restricted stock granted 2,578 $ 28.66 $ 75 Restricted stock vested ( 21 ) $ 28.44 $ - Restricted stock forfeited ( 74 ) $ 28.52 Balance at January 1, 2022 2,483 $ 28.67 $ 72 Restricted stock granted 1,104 $ 25.80 $ 28 Restricted stock vested ( 892 ) $ 25.81 $ ( 23 ) Restricted stock forfeited ( 181 ) $ 25.88 Balance at December 31, 2022 2,514 $ 25.78 $ 64 Restricted stock granted 1,373 $ 23.11 $ 35 Restricted stock vested ( 1,225 ) $ 25.77 $ ( 31 ) Restricted stock forfeited ( 194 ) $ 24.97 Balance at December 31, 2023 2,468 $ 24.37 $ 63 For purposes of determining compensation expense, the fair value of each restricted stock grant is estimated based on the closing price of our common stock on the date of grant. The non-vested restricted stock units granted in 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 restricted stock awards that is deferred at December 31, 2023 was $ 36 million and the weighted average vesting period over which this cost is expected to be recognized is approximately 1 year. None of the restricted stock awards may be sold, assigned, pledged, or otherwise transferred, voluntarily or involuntarily, by the employees until the restrictions lapse, subject to limited exceptions. The restrictions are time-based. Compensation expense, recognized in “Selling, general, and administrative expenses”, of $ 38 million and $ 34 million, for the years ended December 31, 2023, and 2022, respectively, has been recorded in connection with restricted stock. Performance Stock Units Under the 2021 Incentive Plan, a target number of performance units (“PSU”) are awarded to each participant with respect to the three year performance period (the “Measurement Period”). The performance metrics under the 2021 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, and the number of awards earned will be determined based on actual performance relative to the targets of each performance metric, plus the effect of the TSR modifier. Achievement is measured on a cumulative basis for each performance metric individually at the end of the three year Measurement Period. The payout of the 2021 PSUs can range from 0 % to a maximum award payout of 300 % of the target units. The payout of the 2022 PSUs can range from 0 % to a maximum award payout of 200 % of the target units. The payout of the 2023 PSUs can range from 0 % to a maximum award payout of 200 % of the target units. The number of PSU awards earned at the end of the 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 shares earned for the Measurement Period in the first quarter of the year following the end of the Measurement Period. PSUs 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 performance shares and changes during the period with regard to performance shares awarded under the 2021 Incentive Plan : 2021 Incentive Plan Weighted Average Number of Award Date Shares Fair Value (in thousands) (per share) (1) Balance at April 30, 2021 - $ - Target performance shares awarded, net 3,157 $ 25.62 (2) Target performance shares forfeited ( 13 ) $ 25.61 Balance at January 1, 2022 3,144 $ 25.62 Target performance shares awarded, net 388 $ 25.66 (3) Target performance shares forfeited ( 47 ) Balance at December 31, 2022 3,485 $ 25.62 Target performance shares awarded, net 1,040 $ 24.36 Target performance shares forfeited ( 38 ) Balance at December 31, 2023 4,487 $ 25.33 (1) Represents the weighted average of the closing price of our stock on the date of the awards. (2) Approximately 1.1 million shares included in this award were granted in 2021 with a grant date fair value of $ 30.85 per share. Approximately 2.1 million shares were granted in 2022 with a grant date fair value price of $ 27.22 per share. (3) Approximately 0.2 million shares included in this award were granted in 2022 with a grant date fair value of $ 26.81 per share. Approximately 0.2 million shares have been granted as of December 31, 2023 with a grant date fair value of $ 23.95 per share. For purposes of determining compensation expense, the fair value of each performance share grant is estimated based on the closing price of a share of our common stock on the date of the grant, adjusted to reflect the fair value of the relative TSR modifier. In 2023 and 2022, we recognized net compensation expense, reflected in “Selling, general, and administrative expenses,” of $ 69 million and $ 47 million, respectively related PSU awards. Non-Employee Director Equity Compensation Non-employee directors receive $ 250,000 of annual core compensation which includes $ 150,000 of RSUs granted annually. In both 2023 and 2022, we recognized $ 1 million in stock-based compensation expense related to non-employee director units. In 2021, non-employee directors received an initial emergence RSU grant valued at $ 300,000 . In addition, Board committee chairs receive retainers for their committee service in the form of RSUs. In 2021, we recognized $ 1 million in stock-based compensation expense related to non-employee director units. Predecessor Plans - 2017 Equity Incentive Plan Under the 2017 EIP, awards of our common stock were granted to eligible employees in the form of incentive stock options, non-qualified stock options, SARs, restricted stock, performance shares or other stock-based awards. No awards were granted more than 10 years after the effective date (May 10, 2017) of the 2017 EIP plan. The exercise price of stock options and SARs under the EIPs generally were equal to or greater than the fair market value of the underlying common stock on the date of grant. Stock options were not ordinarily exercisable on the date of grant but vested over a period of time (generally four years ). Under the terms of the EIPs, subsequent stock dividends and stock splits had the effect of increasing the option shares outstanding, which correspondingly decreased the average exercise price of outstanding options. Restricted Stock The following summary presents information regarding unvested restricted stock with regard to restricted stock under the 2017 EIP: Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at December 31, 2020 (Predecessor) 304 $ $ - Restricted stock granted - $ - $ - Restricted stock vested ( 41 ) $ 8.23 $ - Restricted stock forfeited ( 109 ) $ 8.23 Balance at April 30, 2021 (Predecessor) 154 $ 5.38 $ - Cancellation of restricted stock ( 154 ) $ - $ - Balance at April 30, 2021 (Predecessor) - $ - $ - Compensation expense was $( 1 ) million for the four months ended April 30, 2021.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2023
Income Taxes [Abstract]
Income Taxes	(15) 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: Successor Predecessor For the year ended For the year ended For the eight months For the four months ended December 31, December 31, ended December 31, ended April 30, 2023 2022 2021 2021 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 13.7 4.8 3.1 0.5 Tax reserve adjustment - 0.6 0.1 - Fresh start and reorganization adjustments - - - ( 24.9 ) Changes in certain deferred tax balances 23.4 ( 0.5 ) ( 8.2 ) - Nondeductible Executive Compensation under Sec. 162(m) 12.2 2.0 - - Sec. 162(f) nondeductible penalties 3.1 0.3 - - All other, net 1.9 ( 1.8 ) 1.2 0.3 Effective tax rate 75.3 % 26.4 % 17.2 % ( 3.1 ) % Under ASC 740 – 270, income tax expense for the four months ended April 30, 2021, is based on the actual year to date effective tax rate for the first four months of the year inclusive of the impact of the fresh start and reorganization adjustments. Income tax expense for the eight months ended December 31, 2022 is based on the actual year to date effective tax rate for the successor period. Other Tax Items As of December 31, 2023, $ 8 million of expected income tax refunds are included in “Income taxes and other current assets” and $ 13 million of expected income tax receivable are included in “other assets” in the consolidated balance sheet. In 2023, we paid net zero federal and state income tax. In 2022, we paid net federal and state income tax totaling $ 8 million. For the four months ended April 30, 2021 and the eight months ended December 31, 2021, we paid net federal and state income tax amounting to $ 9 million and $ 28 million, respectively. The Company reviewed the requirements of the Corporate Alternative Minimum Tax under the Inflation Reduction Act and Notice 2023-7, and does not believe the Company is subject to this new tax. The components of the net deferred income tax liability (asset) are as follows: December 31, December 31, ( $ in millions ) 2023 2022 Deferred income tax liabilities: Property, plant, and equipment basis differences $ 1,342 $ 1,059 Intangibles 184 178 Deferred revenue/expense ( 8 ) ( 7 ) Other, net 45 47 $ 1,563 $ 1,277 Deferred income tax assets: Pension liability $ 48 $ 123 Tax operating loss carryforward 476 306 Employee benefits 83 91 Interest expense deduction limitation carryforward 260 112 Accrued expenses 80 80 Lease obligations 111 96 Tax credit 32 14 Allowance for doubtful accounts 11 13 Other, net ( 1 ) 25 1,100 860 Less: Valuation allowance ( 180 ) ( 141 ) Net deferred income tax asset 920 719 Net deferred income tax liability $ 643 $ 558 Our federal net operating loss carryforward as of December 31, 2023, is estimated at $ 1.3 billion gross (tax effected $ 272 million). Some of the federal loss carryforward will begin to expire between 2036 and 2037 , with $ 956 million gross (tax effected $ 201 million) carrying forward indefinitely, unless otherwise used. Our state tax operating loss carryforward as of December 31, 2023, is estimated at $ 3.45 billion. A portion of our state loss carryforward will continue to expire annually through 2042 , unless otherwise used. Our federal research and development credit as of December 31, 2023, is estimated at $ 10 million. The federal research and development credit will begin to expire after 2041 , unless otherwise used. Our various state credits as of December 31, 2023, are estimated at $ 34 million. The state credits will begin to expire after 2024 , unless otherwise used. We considered positive and negative evidence in regard to evaluating certain deferred tax assets during 2023, including the development of recent years of pre-tax book losses. On the basis of this evaluation, a valuation allowance of $ 228 million tax effected ($ 180 million net of federal benefit) was recorded as of December 31, 2023. This valuation allowance is related to state net operating losses, state tax credits, and the state impact from the federal limitation on interest expense deduction. In evaluating our ability to realize our deferred tax assets, management considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. Management also considered the projected reversal of deferred tax liabilities in making this assessment. Based upon this assessment, management believes it is more likely than not we will realize the benefits of these deductible differences, net of valuation allowance . 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 of the Inflation Reduction Act and does not believe there to be a material impact in 2023 or in the future. The provision (benefit) for federal and state income taxes, as well as the taxes charged or credited to equity of Frontier, includes amounts both payable currently and deferred for payment in future periods as indicated below : Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Income tax expense (benefit): Current: Federal $ - $ - $ - $ - State 10 ( 7 ) 8 12 Total Current 10 ( 7 ) 8 12 Deferred: Federal 58 125 ( 84 ) ( 116 ) State 20 40 162 ( 32 ) Total Deferred 78 165 78 ( 148 ) Total income tax expense (benefit) 88 158 86 ( 136 ) Income taxes charged (credited) to equity of Frontier: Deferred income taxes (benefits) arising from the recognition of additional pension/OPEB liability 6 8 19 - Total income taxes charged (credited) to equity of Frontier - - - - Total income tax expense (benefit) $ 94 $ 166 $ 105 $ ( 136 ) U.S. GAAP requires applying a “more likely than not” threshold to the recognition and derecognition of uncertain tax positions either taken or expected to be taken in our income tax returns. The total amount of our gross tax liability for tax positions that may not be sustained under a “more likely than not” threshold amounts to $ 5 million as of December 31, 2023, including immaterial interest. The amount of our uncertain tax positions, for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease during the next twelve months, would not have a material impact on our effective tax rate as of December 31, 2023. Our policy regarding the classification of interest and penalties is to include these amounts as a component of income tax expense. This treatment of interest and penalties is consistent with prior periods. We are subject to income tax examinations generally for the years 2018 forward for federal and 2016 forward for state filing jurisdictions. We also maintain uncertain tax positions in various state jurisdictions. The following table sets forth the changes in our balance of unrecognized tax benefits : Successor Predecessor ($ in millions) December 31, December 31, December 31, April 30, 2023 2022 2021 2021 Unrecognized tax benefits - beginning of period $ 5 $ 1 $ 1 $ 16 Gross decreases - prior period tax positions ( 1 ) - - - Gross increases (decrease) - current period tax positions 1 4 - ( 15 ) Unrecognized tax benefits - end of period $ 5 $ 5 $ 1 $ 1

Net Income Per Common Share

Net Income Per Common Share	12 Months Ended
Net Income Per Common Share	Dec. 31, 2023
Net Income Per Common Share [Abstract]
Net Income Per Common Share	(16) Net Income Per Common Share : The reconciliation of the net income per common share calculation is as follows: Successor Predecessor For the year ended For the year ended For the eight months For the four months ($ in millions and shares in thousands, December 31, December 31, ended December 31, ended April 30, except per share amounts) 2023 2022 2021 2021 Net income used for basic and diluted earnings per share: Net income attributable to Frontier common shareholders $ 29 $ 441 $ 414 $ 4,541 Less: Dividends paid on unvested restricted stock awards - - - - Total basic net income attributable to Frontier common shareholders $ 29 $ 441 $ 414 $ 4,541 Effect of loss related to dilutive stock units - - - - Total diluted net income attributable to Frontier common shareholders $ 29 $ 441 $ 414 $ 4,541 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 245,517 244,781 244,405 104,799 Less: Weighted average unvested restricted stock awards - - - ( 215 ) Total weighted average shares outstanding - basic 245,517 244,781 244,405 104,584 Basic net income per share attributable to Frontier common shareholders $ 0.12 $ 1.80 $ 1.69 $ 43.42 Diluted earnings per share: Total weighted average shares outstanding - basic 245,517 244,781 244,405 104,584 Effect of dilutive units 2,330 - 1,480 340 Effect of dilutive restricted stock awards 612 499 - - Total weighted average shares outstanding - diluted 248,459 245,280 245,885 104,924 Diluted net income per share attributable to Frontier common shareholders $ 0.12 $ 1.80 $ 1.68 $ 43.28 In calculating diluted net income per common share for the years ended December 31, 2023, 2022, and 2021 the effect of certain PSUs is excluded from the computation as the respective performance metrics have not been satisfied. Stock Units As of December 31, 2023, and 2022 there were no stock units outstanding. As of April 30, 2021, there were 339,544 stock units issued under Old Frontier director and employee compensation plans that were included in the diluted EPS calculation for the four months ended April 30, 2021 as the effect would be dilutive.

Comprehensive Income

Comprehensive Income	12 Months Ended
Comprehensive Income	Dec. 31, 2023
Comprehensive Income [Abstract]
Comprehensive Income	(17) Comprehensive Income : Comprehensive income consists of net income (loss) and other gains and losses affecting shareholders’ equity (deficit) and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net income (loss). The components of accumulated other comprehensive income, net of tax, are as follows: ($ in millions) Pension Costs OPEB Costs Total Balance at December 31, 2020 (Predecessor) (1) $ ( 699 ) $ ( 56 ) $ ( 755 ) Other comprehensive income before reclassifications 270 74 344 Amounts reclassified from accumulated other comprehensive loss to net loss 19 ( 4 ) 15 Net current-period other comprehensive income 289 70 359 Cancellation of Predecessor equity ( 410 ) 14 ( 396 ) Balance at April 30, 2021 (Predecessor) (1) - - - Balance at April 30, 2021 (Successor) (1) $ - $ - $ - Other comprehensive income before reclassifications - 64 64 Amounts reclassified from accumulated other comprehensive income to net loss - ( 4 ) ( 4 ) Net current-period other comprehensive income - 60 60 Balance at December 31, 2021 (Successor) (1) $ - $ 60 $ 60 Other comprehensive income before reclassifications - 30 30 Amounts reclassified from accumulated other comprehensive income to net income - ( 11 ) ( 11 ) Net current-period other comprehensive income - 19 19 Balance at December 31, 2022 (Successor) (1) $ - $ 79 $ 79 Other comprehensive income before reclassifications - 34 34 Amounts reclassified from accumulated other comprehensive income to net income - ( 17 ) ( 17 ) Net current-period other comprehensive income - 17 17 Balance at December 31, 2023 (Successor) (1) $ - $ 96 $ 96 (1) Pension and OPEB amounts are net of deferred tax balances of $ 29 million, $ 23 million, $ 15 million, and $ 234 million as of December 31, 2023, 2022, 2021, and 2020, respectively. The significant items reclassified from each component of accumulated other comprehensive loss are as follows: Amount Reclassified from Accumulated Other Comprehensive Loss (1) Successor Predecessor Details about Accumulated Other For the year ended For the year ended For the eight months For the four months Affected line item in the Comprehensive Loss Components December 31, December 31, ended December 31, ended April 30, statement where net ($ in millions) 2023 2022 2021 2021 income (loss) is presented Amortization of Pension Cost Items (2) Reclassifications of actuarial losses, pretax $ - $ - $ - $ ( 24 ) Loss before income taxes Tax Impact - - - 5 Income tax benefit Reclassifications, net of tax $ - $ - $ - $ ( 19 ) Net loss Amortization of OPEB Cost Items (2) Prior-service credits (costs) $ 22 $ 13 $ 5 $ 10 Actuarial gains (losses) - - - ( 5 ) Reclassifications, pretax 22 13 5 5 Income before income taxes Tax impact ( 5 ) ( 2 ) ( 1 ) ( 1 ) Income tax expense Reclassifications, net of tax $ 17 $ 11 $ 4 $ 4 Net gain (1) Amounts in parentheses indicate losses. (2) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 19 - Retirement Plans for additional details).

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2023
Segment Information [Abstract]
Segment Information	(18) Segment Information : Our operations are assessed and managed by our CEO, our chief operating decision maker, on a consolidated basis. The CEO assesses performance and allocates resources based on the consolidated results of operations. Under this organizational and reporting structure, we have one operating and one reportable segment. We provide both regulated and unregulated voice, data and video services to consumer and business customers and is typically the incumbent voice services provider in our service areas.

Retirement Plans

Retirement Plans	12 Months Ended
Retirement Plans	Dec. 31, 2023
Retirement Plans [Abstract]
Retirement Plans	(19) Retirement Plans : We sponsor a noncontributory defined benefit pension plan covering a significant number of our former and current employees and other postretirement benefit plans that provide medical, dental, life insurance and other benefits for covered retired employees and their beneficiaries and covered dependents. The pension plan and postretirement benefit plans are closed to the majority of our newly hired employees. The benefits are based on years of service and final average pay or career average pay. Contributions are made in amounts sufficient to meet ERISA funding requirements while considering tax deductibility. Plan assets are invested in a diversified portfolio of equity and fixed-income securities and alternative investments. The accounting results for pension and other postretirement benefit costs and obligations are dependent upon various actuarial assumptions applied in the determination of such amounts. These actuarial assumptions include the following: discount rates, expected long-term rate of return on plan assets, future compensation increases, employee turnover, healthcare cost trend rates, expected retirement age, optional form of benefit and mortality. We review these assumptions for changes annually with our independent actuaries. We consider our discount rate and expected long-term rate of return on plan assets to be our most critical assumptions. The discount rate is used to value, on a present value basis, our pension and other postretirement benefit obligations as of the balance sheet date. The same rate is also used in the interest cost component of the pension and postretirement benefit cost determination for the following year. The measurement date used in the selection of our discount rate is the balance sheet date. Our discount rate assumption is determined annually with assistance from our independent actuaries based on the pattern of expected future benefit payments and the prevailing rates available on long-term, high quality corporate bonds that approximate the benefit obligation. As of December 31, 2023, 2022 and 2021, we utilized an estimation technique that is based upon a settlement model (Bond:Link) that permits us to closely match cash flows to the expected payments to participants. This rate can change from year-to-year based on market conditions that affect corporate bond yields. As a result of the technique described above, we are utilizing a discount rate of 5.20 % as of December 31, 2023 for our qualified pension plan, compared to rates of 5.50 % and 2.90 % in 2022 and 2021, respectively. The discount rate for postretirement plans as of December 31, 2023 was 5.20 % compared to 5.50 % in 2022 and 3.00 % in 2021. The expected long-term rate of return on plan assets is applied in the determination of periodic pension and postretirement benefit cost as a reduction in the computation of the expense. In developing the expected long-term rate of return assumption, we considered published surveys of expected market returns, 10 and 20 year actual returns of various major indices, and our own historical 5 year, 10 year and 20 year investment returns. The expected long-term rate of return on plan assets is based on an asset allocation assumption of 35 % in long-duration fixed income securities, and 65 % in equity securities and other investments. We review our asset allocation at least annually and make changes when considered appropriate. Our pension asset investment allocation decisions are made by the Retirement Investment & Administration Committee (RIAC), a committee comprised of members of management, pursuant to a delegation of authority by the Board of Directors. Asset allocation decisions take into account expected market return assumptions of various asset classes as well as expected pension benefit payment streams. When analyzing anticipated benefit payments, management considers both the absolute amount of the payments as well as the timing of such payments. Our expected long-term rate of return on plan assets was 7.50 % in 2023 and 2022. For 2024, we expect to assume a rate of return of 7.50 %. Our pension plan assets are valued at fair value as of the measurement date. The measurement date used to determine pension and other postretirement benefit measures for the pension plan and the postretirement benefit plan is December 31. During 2023, we capitalized $ 18 million of pension and OPEB expense into the cost of our capital expenditures as the costs relate to our engineering and plant construction activities. During 2022, we capitalized $ 21 million of pension and OPEB expense into the cost of our capital expenditures as the costs relate to our engineering and plant construction activities. During the four months of April 30, 2021, and the eight months ended December 31, 2021, we capitalized $ 7 million and $ 15 million, respectively, of pension and OPEB expense. Pension Benefits The following tables set forth the pension plan’s projected benefit obligations, fair values of plan assets and the pension benefit liability recognized on our consolidated balance sheets at the end of each period, and the components of total pension benefit cost for each period: For the year ended For the year ended December 31, December 31, ( $ in millions ) 2023 2022 Change in projected benefit obligation (PBO) PBO at the beginning of the period $ 2,510 $ 3,477 Service cost 51 69 Interest cost 129 106 Actuarial gain ( 44 ) ( 867 ) Benefits paid ( 204 ) ( 75 ) Settlements - ( 200 ) PBO at the end of the period $ 2,442 $ 2,510 Change in plan assets Fair value of plan assets at the beginning of the period $ 2,033 $ 2,655 Actual return on plan assets 305 ( 523 ) Employer contributions 134 176 Settlements - ( 200 ) Benefits paid ( 204 ) ( 75 ) Fair value of plan assets at the end of the period $ 2,268 $ 2,033 Funded status $ ( 174 ) $ ( 477 ) Amounts recognized in the consolidated balance sheet Pension and other postretirement benefits - current $ - $ - Pension and other postretirement benefits - noncurrent $ ( 174 ) $ ( 477 ) Accumulated other comprehensive loss $ - $ - Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Components of total pension benefit cost (income) Service cost $ 51 $ 69 $ 53 $ 32 Interest cost on projected benefit obligation 129 106 69 31 Expected return on plan assets ( 148 ) ( 181 ) ( 127 ) ( 61 ) (Gain) / loss recognized ( 202 ) ( 218 ) 6 - Amortization of unrecognized loss - - - 24 Net periodic pension benefit cost (income) ( 170 ) ( 224 ) 1 26 Pension settlement costs - 55 - - Total pension benefit cost (income) $ ( 170 ) $ ( 169 ) $ 1 $ 26 The pension plan contains provisions that provide certain employees with the option of receiving a lump sum payment upon retirement. These payments are recorded 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 2023, lump sum pension payments to terminated or retired individuals amounted to $ 129 million. As we did not exceed the settlement threshold of $ 180 million, we did no t recognize any non-cash settlement charges for 2023. During 2023, we had actuarial gains of $ 44 million, driven by favorable lump sum conversion interest rates and cash balance interest crediting rates and updated census data to January 1, 2023, offset by a decrease of 30 basis points in the discount rate. Upon emergence from bankruptcy, Frontier revised its accounting policy to recognize actuarial gains and losses in the period in which they occur. As such, this gain was recorded in “Investment and other income, net” on our consolidated statements of income. During 2022, lump sum pension settlement payments to terminated or retired individuals amounted to $ 200 million, which exceeded the settlement threshold of $ 175 million, and as a result, we recognized non-cash settlement charges totaling $ 55 million during the period. During 2022, we had actuarial gains of $ 867 million, driven by an increase of 260 basis points in the discount rate, favorable lump sum annuity conversion interest rates and cash balance interest crediting rates, and updated census data to January 1, 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. As part of fresh start accounting, we remeasured our net pension obligation as of April 30, 2021. In revaluing the pension benefit obligation, the assumed discount rate was 3.10 % and the assumed rate of return on Plan assets was 7.50 %. The discount rate increased compared to the 2.60 % used in the December 31, 2020 valuation. This change as well as other changes in assumptions lead to a pension obligation decrease as a result of actuarial gains of $ 328 million. The largest contributors to the $ 30 million actuarial loss from April 30, 2021 to December 31, 2021, were the decrease in the assumed discount rate from 3.10 % to 2.90 % . The plan’s weighted average asset allocations at December 31, 2023 and 2022 by asset category are as follows : 2023 2022 Asset category: Equity securities 49 % 58 % Debt securities 40 % 30 % Alternative and other investments 11 % 12 % Total 100 % 100 % The plan’s expected benefit payments over the next 10 years are as follows : ($ in millions) Amount 2024 $ 238 2025 237 2026 232 2027 227 2028 226 2029-2033 1,049 Total $ 2,209 We made pension plan contributions of $ 134 million and $ 176 million, in 2023 and 2022, respectively. In 2021, we elected the provisions of American Rescue Plan Act, or ARPA retroactive to the 2019 plan year, which resulted in 1) a shortfall amortization period change from 7 to 15 years with a fresh start for the existing shortfall, commencing in the 2019 plan year and 2) interest rate stabilization, commencing in the 2020 plan year. These elections resulted in the creation of a funding balance that we used to satisfy certain required contributions in 2021. As a result of these changes, our pension plan contributions in the fiscal year 2021 were $ 42 million. Assumptions used in the computation of annual pension costs and valuation of the beginning/end of period obligations were as follows: 12/31/2023 12/31/2022 12/31/2021 4/30/2021 Discount rate - used at period end to value obligation 5.20 % 5.50 % 2.90 % 3.10 % Discount rate - used at beginning of period to compute annual cost 5.50 % 2.90 % 3.10 % 2.60 % Expected long-term rate of return on plan assets 7.50 % 7.50 % 7.50 % 7.50 % Rate of increase in compensation levels 3.00 % 3.00 % 2.00 % 2.00 % Postretirement Benefits Other Than Pensions - “OPEB” The following tables set forth the OPEB plans’ benefit obligations, fair values of plan assets and the postretirement benefit liability recognized on our consolidated balance sheets as of December 31, 2023 and 2022 and the components of total postretirement benefit cost for the years ended December 31, 2023, 2022 and 2021. For the year ended For the year ended December 31, December 31, ( $ in millions) 2023 2022 Change in benefit obligation Benefit obligation at the beginning of the period $ 606 $ 897 Service cost 8 13 Interest cost 31 31 Plan amendments ( 45 ) ( 41 ) Plan participants' contributions 11 10 Actuarial (gain) loss 3 ( 248 ) Benefits paid ( 53 ) ( 56 ) Benefit obligation at the end of the period $ 561 $ 606 Change in plan assets Fair value of plan assets at the beginning of the period $ - $ - Plan participants' contributions 11 10 Employer contribution 42 46 Benefits paid ( 53 ) ( 56 ) Fair value of the plan assets at end of the period $ - $ - Funded status $ ( 561 ) $ ( 606 ) Amounts recognized in the consolidated balance sheet Pension and other postretirement benefits - current $ ( 38 ) $ ( 39 ) Pension and other postretirement benefits - noncurrent $ ( 523 ) $ ( 567 ) Accumulated other comprehensive gain $ ( 125 ) $ ( 102 ) Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Components of total postretirement benefit cost / (income) Service cost $ 8 $ 13 $ 11 $ 7 Interest cost on projected benefit obligation 31 31 18 9 Amortization of prior service credit ( 22 ) ( 13 ) ( 5 ) ( 10 ) (Gain) loss recognized 3 ( 248 ) 37 - Amortization of unrecognized (gain) loss - - - 5 Net periodic postretirement benefit cost / (income) 20 ( 217 ) 61 11 Gain on disposal, net - - - - Total postretirement benefit cost / (income) $ 20 $ ( 217 ) $ 61 $ 11 During 2023, we amended the medical coverage for certain postretirement benefit plans, which necessitated remeasurements of our OPEB obligations. These remeasurements along with the period end remeasurement resulted in the recognition of a net actuarial loss of $ 3 million, which was driven primarily from a higher assumed discount rate relative to the previous measurement dates, offset by updated census data to January 1, 2023.. Upon emergence from bankruptcy, we revised our accounting policy to recognize actuarial gains and losses in the period in which they occur. As such, this loss was recorded in “Investment and other income, net” on our consolidated statements of income . The remeasurements of our OPEB obligations during 2023 due to the amendments to the medical coverage for certain postretirement benefit plans also resulted in remeasurement of prior service credits of $ 45 million which were deferred in Accumulated comprehensive income as December 31, 2023. During 2022, we amended the medical coverage for certain postretirement benefit plans, which necessitated remeasurements of our OPEB obligations. These remeasurements along with the period end remeasurement resulted in the recognition of a net actuarial gain of $ 248 million, which was driven primarily from a higher assumed discount rate relative to the previous measurement dates. Upon emergence from bankruptcy, we revised our 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 remeasurements of our OPEB obligations during 2022 due to the amendments to the medical coverage for certain postretirement benefit plans also resulted in remeasurement of prior service credits of $ 40 million which were deferred in Accumulated comprehensive income as December 31, 2022. As part of the fresh start accounting, we remeasured our net OPEB obligation as of April 30, 2021, resulting in actuarial gains of $ 99 million primarily driven by an increase in the discount rates used to measure our OPEB plans reduction when compared to December 31, 2020. The decrease in the discount rate from April 30, 2021 to December 31, 2021 primarily resulted in the actuarial loss of $ 37 million at December 31, 2021. During the eight months ended December 31, 2021, we amended the medical coverage for certain postretirement benefit plans, which resulted in remeasurements of our other postretirement benefit obligation and prior service credits of $ 79 million which were deferred in Accumulated comprehensive income as December 31, 2021. Assumptions used in the computation of annual OPEB costs and valuation of the beginning/end of period OPEB obligations were as follows: 12/31/2023 12/31/2022 12/31/2021 4/30/2021 Discount rate - used at period end to value obligation 5.20 % 5.50 % 3.00 % 3.30 % Discount rate - used to compute annual cost 5.00 % - 6.40 % 3.00 % - 5.60 % 2.80 % - 3.30 % 2.60 % - 2.80 % The OPEB plan’s expected benefit payments over the next 10 years are as follows: ($ in millions) Gross Benefit Medicare Part D Subsidy Total 2024 $ 39 $ - $ 39 2025 40 - 40 2026 42 - 42 2027 43 - 43 2028 45 - 45 2029-2033 238 - 238 Total $ 447 $ - $ 447 For purposes of measuring year-end benefit obligations, we used, depending on medical plan coverage for different retiree groups, a 6.75 % annual rate of increase in the per-capita cost of covered medical benefits, gradually decreasing to 4.75 % in the year 2032 and remaining at that level thereafter . The amounts in accumulated other comprehensive (income) loss before tax that have not yet been recognized as components of net periodic benefit cost at December 31, 2023 and 2022 are as follows : OPEB ( $ in millions ) 2023 2022 Prior service credit $ ( 125 ) $ ( 102 ) The amounts recognized as a component of accumulated other comprehensive loss for the years ended December 31, 2023 and 2022 are as follows : For the year ended For the year ended OPEB December 31, December 31, ($ in millions) 2023 2022 Accumulated other comprehensive gain at the beginning of the period $ ( 102 ) $ ( 75 ) Prior service credit amortized during the period 22 13 Prior service credit occurring during the period ( 45 ) ( 40 ) Net amount recognized in comprehensive loss for the period ( 23 ) ( 27 ) Accumulated other comprehensive gain at end of the period $ ( 125 ) $ ( 102 ) 401(k) Savings Plans We sponsor employee retirement savings plans under section 401(k) of the Internal Revenue Code. The plans cover substantially all full-time employees. Under certain plans, we provide matching contributions. Employer contributions were $ 37 million in 2023, $ 38 million in 2022, $ 14 million for the four months ended April 30, 2021and $ 25 million for the eight months ended December 31, 2021, respectively .

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	12 Months Ended
Fair Value Of Financial Instruments	Dec. 31, 2023
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	(20) Fair Value of Financial Instruments : Fair value is defined under GAAP as the exit price associated with the sale of an asset or transfer of a liability in an orderly transaction between market participants at the measurement date. Valuation techniques used to measure fair value under GAAP must maximize the use of observable inputs and minimize the use of unobservable inputs. In addition, GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The three input levels in the hierarchy of fair value measurements are defined by the FASB generally as follows: Input Level Description of Input Level 1 Observable inputs such as quoted prices in active markets for identical assets. Level 2 Inputs other than quoted prices in active markets that are either directly or indirectly observable. Level 3 Unobservable inputs in which little or no market data exists. The following tables represent our pension plan assets measured at fair value on a recurring basis as of December 31, 2023 and 2022 : Fair Value Measurements at December 31, 2023 ( $ in millions ) Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 128 $ 128 $ - $ - Government Obligations 300 - 300 - Corporate and Other Obligations 160 - 160 - Equities 90 90 - - Interest in Limited Partnerships and Limited Liability Companies 162 - - 162 Commingled Funds 1,310 1,310 Total investments at fair value $ 2,150 $ 218 $ 1,770 $ 162 Interest in Registered Investment Companies (1) 54 Interest in Limited Partnerships and Limited Liability Companies (1) 81 Interest and Dividend Receivable 5 Due from Broker for Securities Sold 11 Value of Funds Held in Insurance Co. 5 Due to Broker for Securities Purchased ( 38 ) Total Plan Assets, at Fair Value $ 2,268 Fair Value Measurements at December 31, 2022 ( $ in millions ) Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 67 $ 67 $ - $ - Government Obligations 62 - 62 - Corporate and Other Obligations 289 - 289 - Equities 136 136 - - Interest in Registered Investment Companies (1) 48 48 - - Interest in Limited Partnerships and Limited Liability Companies 156 - - 156 Total investments at fair value $ 758 $ 251 $ 351 $ 156 Commingled Funds (1) 1,252 Interest and Dividend Receivable 4 Due from Broker for Securities Sold 54 Value of Funds Held in Insurance Co. 5 Due to Broker for Securities Purchased ( 40 ) Total Plan Assets, at Fair Value $ 2,033 (1) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These balances are intended to permit reconciliation of the fair value hierarchy to the plan asset amounts presented in Note 19 - Retirement Plans. The tables below set forth a summary of changes in the fair value of the Plan’s Level 3 assets for the years ended December 31, 2023 and 2022 : Interest in Limited Partnerships and Limited Liability Companies ( $ in millions ) 2023 2022 Balance at beginning of year $ 156 $ 165 Realized gains 13 14 Unrealized gains 6 ( 9 ) Purchases - - Sales and distributions ( 13 ) ( 14 ) Balance at end of year $ 162 $ 156 The following table provides further information regarding the redemption of the Plan’s Level 3 investments as well as information related to significant unobservable inputs and the range of values for those inputs for the Plan’s interest in certain limited partnerships and limited liability companies as of December 31, 2023: Liquidation Capitalization ( $ in millions ) Fair Value Period Rate Interest in Limited Partnerships and Limited Liability Companies (2) 426 E. Casino Road, LLC (1) $ 18 N/A 7.00 % 100 Comm Drive, LLC (1) 10 N/A 8.25 % 100 CTE Drive, LLC (1) 12 N/A 9.75 % 6430 Oakbrook Parkway, LLC (1) 28 N/A 7.50 % 8001 West Jefferson, LLC (1) 24 N/A 9.00 % 1500 MacCorkle Ave SE, LLC (1) 14 N/A 9.25 % 400 S. Pike Road West, LLC (1) 1 N/A 9.00 % 601 N. US 131, LLC (1) 1 N/A 9.50 % 9260 E. Stockton Blvd., LLC (1) 7 N/A 7.75 % 120 E. Lime Street, LLC (1) 10 N/A 9.00 % 610 N. Morgan Street, LLC (1) 37 N/A 8.50 % Total Interest in Limited Partnerships and Limited Liability Companies $ 162 (1) The entity invests in commercial real estate properties that are leased to Frontier. The leases are triple net, whereby we are responsible for all expenses, including but not limited to, insurance, repairs and maintenance and payment of property taxes. (2) All Level 3 investments have the same redemption frequency (through the liquidation of underlying investments) and redemption notice period (none). The fair value of these properties is based on independent appraisals. The following table summarizes the carrying amounts and estimated fair values for long-term debt at December 31, 2023 and 2022. For the other financial instruments including cash, short-term investments, accounts receivable, restricted cash, accounts payable and other current liabilities, the carrying amounts approximate fair value due to the relatively short maturities of those instruments. The fair value of our long-term debt is estimated based upon quoted market prices at the reporting date for those financial instruments. 2023 2022 Carrying Carrying ($ in millions) Amount Fair Value Amount Fair Value Total debt $ 11,231 $ 10,712 $ 8,963 $ 8,079

Commitments And Contingencies

Commitments And Contingencies	12 Months Ended
Commitments And Contingencies	Dec. 31, 2023
Commitments And Contingencies [Abstract]
Commitments And Contingencies	(21) 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. Frontier has been named as a defendant in various intellectual property disputes. In each case, we have denied the allegations and are mounting a vigorous defense. We have accrued an amount for potential damages that we deem probable and reasonably estimable. We do not expect that any potential damages, if ultimately incurred, will be material. 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, 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 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, 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 are projected by the FCC to exhaust in April of 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. As of December 31, 2023, we had total “Accounts payable and accrued liabilities” of $ 1.1 billion, of which $ 857 million is related to accounts payable. As of December 31, 2022, we had total “Accounts payable and accrued liabilities” of $ 1.4 billion, of which $ 1.2 billion is related to accounts payable. 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 on the statement of cash flows. As of December 31, 2023, we had $ 263 million of vendor financing liabilities included in “Other current liabilities” on our consolidated balance sheets , of which $ 255 million is associated with capital expenditures. For the year ended December 31, 2023 we have made $ 5 million in vendor financing payments, of which $ 4 million is related to capital expenditures and $ 1 million is related to operating expenses. 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. At December 31, 2023, the estimated future payments for obligations under our noncancelable long-distance contracts and joint pole and communications service agreements are as follows : ($ in millions) Amount Year ending December 31: 2024 $ 204 2025 125 2026 2 2027 1 2028 - Thereafter - Total $ 332 At December 31, 2023, we have outstanding performance letters of credit as follows : ($ in millions) Amount CNA Financial Corporation (CNA) $ 29 AIG Insurance 28 Zurich 124 Total (1) $ 181 (1) At December 31, 2023, we had total letters of credit outstanding of $ 358 million, of which, $ 56 million was used for various Federal Communications Commission (FCC) rural deployment programs in which the Universal Service Administrative Company (USAC) provides funds to Frontier to support the construction of rural broadband connectivity, and $ 6 million was used for rent obligations under our administrative office lease terms. CNA serves as our insurance carrier with respect to casualty claims (auto liability, general liability, and workers’ compensation) with dates of loss prior to June 1, 2017 (except for those claims which arise out of the operations acquired from CTF that have dates of loss prior to April 1, 2016). As our insurance carrier, they administer the casualty claims and make claim payments on our behalf. We reimburse CNA for such services upon presentation of their invoice. To serve as our carrier and make payments on our behalf, CNA requires that we establish a letter of credit in their favor. CNA could potentially draw against this if we failed to reimburse CNA in accordance with the terms of our agreement. The amount of the letter of credit is reviewed annually and adjusted based on claims history. Zurich serves as our insurance carrier with respect to casualty claims (auto liability, general liability, and workers’ compensation) with dates of loss from June 1, 2017 and going forward. As our insurance carrier, they administer the casualty claims and make claim payments on our behalf. We reimburse Zurich for such services upon presentation of their invoice. To serve as our carrier and make payments on our behalf, Zurich requires that we establish letters of credit in their favor. Zurich could potentially draw against these letters of credit if we failed to reimburse Zurich in accordance with the terms of our agreement. The amount of the letters of credit is reviewed annually and adjusted based on claims history. AIG Insurance serves as our insurance carrier with respect to casualty claims (auto liability, general liability, and workers’ compensation) that were acquired from CTF, as well as new claims which arise out of the operations acquired from CTF that have dates of loss prior to April 1, 2016. Sedgwick, a third-party claims administrator, administers the casualty claims and makes claim payments on our behalf. We reimburse Sedgwick for such services upon presentation of their invoice. However, to serve as our insurance carrier, AIG Insurance requires that we establish a letter of credit in their favor. AIG Insurance could potentially draw against this letter of credit if we failed to meet the insurance-related and claims-related obligations we assumed in accordance with the terms of our agreement. The amount of the letter of credit is reviewed annually and adjusted based on claims history .

Description Of Business And S_2

Description Of Business And Summary Of Significant Accounting Policies (Policy)	12 Months Ended
	Dec. 31, 2023
Description Of Business And Summary Of Significant Accounting Policies [Abstract]
Description Of Business	(a) Description of Business : Frontier Communications Parent, Inc. is a provider of communications services in the United States, with approximately 2.9 million broadband subscribers and approximately 13,300 employees, operating in 25 states. We were incorporated in 1935, originally under the name of Citizens Utilities Company and was known as Citizens Communications Company until July 31, 2008. Frontier and its subsidiaries are referred to as “we,” “us,” “our,” “Frontier,” or the “Company” in this report.
Basis Of Presentation And Use Of Estimates	(b) Basis of Presentation and Use of Estimates : Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Certain reclassifications of amounts previously reported have been made to conform to the current presentation. The consolidated financial statements include the accounts of Frontier Communications Parent, Inc., all consolidated subsidiaries and variable interest entities of which the Company is the primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation. In 2021, we recategorized our previous operating expenses categories (“Network access expenses” and “Network related expense”) into one expense line: “Cost of service”. All historical periods presented have been updated to conform to the new categorization. In addition, certain reclassifications of prior period balances have been made to conform to the current period presentation. For our financial statements as of and for the period ended December 31, 2023, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-K with the Securities and Exchange Commission (SEC). The preparation of our financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the application of fresh start accounting, allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others. For information about our use of estimates as a result of fresh start accounting, see Note 4. Chapter 11 Bankruptcy Emergence On April 14, 2020 (the “Petition Date”), Frontier Communications Corporation, a Delaware corporation (“Old Frontier”), and its subsidiaries (collectively with Old Frontier, the “Debtors”), commenced cases under chapter 11 (the “Chapter 11 Cases”) of title 11 of the United States Code (the “Bankruptcy Code”) in the U.S. Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”). On August 27, 2020, the Bankruptcy Court confirmed the Fifth Amended Joint Plan of Reorganization of Frontier Communications Corporation and its Debtor Affiliates Pursuant to Chapter 11 of the Bankruptcy Code (the “Plan” or the “Plan of Reorganization”), which was filed with the Bankruptcy Court on August 21, 2020, and on April 30, 2021 (the “Effective Date”), the Debtors satisfied the conditions precedent to consummation of the Plan as set forth in the Plan, and the Debtors emerged from the Chapter 11 Cases without any need for further action or order of the Bankruptcy Court. See Note 3 for additional information related to our emergence from Chapter 11 Cases. Fresh Start Accounting Upon emergence from bankruptcy, we adopted fresh start accounting in accordance with Accounting Standards Codification (ASC) Topic 852 – Reorganizations (ASC 852) and became a new entity for financial reporting purposes. As a result, the consolidated financial statements after the Effective Date are not comparable with the consolidated financial statements on or before that date as indicated by the “black line” division in the financial statements and footnote tables, which emphasizes the lack of comparability between amounts presented. References to “Successor” relate to our financial position and results of operations after the Effective Date. References to “Predecessor” refer to the financial position and results of operations of Old Frontier and its subsidiaries on or before the Effective Date. See Note 4 for additional information related to fresh start accounting. During the Predecessor period, ASC 852 was applied in preparing the consolidated financial statements. ASC 852 requires the financial statements, for periods subsequent to the commencement of the Chapter 11 Cases, to distinguish transactions and events that are directly associated with the reorganization from the ongoing operations of the business. ASC 852 requires certain additional reporting for financial statements prepared between the bankruptcy filing date and the date of emergence from bankruptcy, including: (i) Reclassification of pre-petition liabilities that are unsecured, under-secured or where it cannot be determined that the liabilities are fully secured, to a separate line item on the consolidated balance sheet called, "Liabilities subject to compromise"; and (ii) Segregation of “Reorganization items, net” as a separate line on the consolidated statements of comprehensive loss, included within income from continuing operations. Upon application of fresh start accounting, we allocated the reorganization value to our individual assets and liabilities, except for deferred income taxes, based on their estimated fair values in conformity with ASC Topic 805, Business Combinations. The amount of deferred taxes was determined in accordance with ASC Topic 740, Income Taxes. The Effective Date fair values of our assets and liabilities differed materially from their recorded values as reflected on the historical balance sheets, see Note 4.
Changes In Accounting Policies	(c) Changes in Accounting Policies: The accounting policy differences between Predecessor and Successor include: Universal Service Fund and Other Surcharges - We collect various taxes, Universal Service Fund (USF) surcharges (primarily federal USF), and certain other taxes, from its customers and subsequently remit them to governmental authorities. The Predecessor recorded USF and other taxes on a gross basis on the consolidated statement of income, included within “Revenue” and “Cost of service expense”. After emergence, the Successor records these USF and other taxes on a net basis. Provision for Bad Debt - The Predecessor reported the provision for bad debt as a reduction of revenue. After emergence, the Successor reports bad debt expense as an operating expense included in “Selling, general, and administrative expenses”. Contract Acquisition Costs - During the Predecessor period, certain commissions to obtain new customers were deferred and amortized over four years, which represented the estimated customer contract period. As a result of fresh start accounting, that assumption was reevaluated and the period of benefit for our retail customers was determined to be less than one year. As such, these costs are now expensed as incurred. Actuarial Losses on Defined Benefit Plans - Historically, actuarial gains (losses) were recognized as they occurred and included in “Accumulated other comprehensive income (loss)” and were subject to amortization over the estimated average remaining service period of participants. As part of fresh start accounting, we have made an accounting policy election to recognize these gains and losses immediately in the period they occur as Investment and other income (loss) on the consolidated statement of income. Government Grants Revenue - Certain governmental grants that were historically presented on a net basis as part of capital expenditures, are now presented on a gross basis and included in ”Revenue” on the consolidated statement of income. Administrative Expenses - Historically, the Predecessor capitalized certain administrative expenses, that following emergence, are expensed during the period incurred and included in “Selling, general, and administrative expense” on the consolidated statement of income.
Going Concern	(d) 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 the Company’s ability to meet its 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 Annual Report on Form 10-K. 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.
Cash Equivalents And Restricted Cash	(e) 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 December 31, 2023, the Company had $ 114 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 9, restricted cash is held in securitization escrow accounts. As of December 31, 2023, approximately $ 42 million is current restricted cash held for the purpose of paying interest and certain fees. In addition, as of December 31, 2023, approximately $ 72 million is noncurrent restricted cash held for the purpose of satisfying the required liquidity reserve amount. We did no t have any restricted cash as of December 31, 2022.
Short-Term Investments	(f) Short-Term Investments: Given the long-term nature of our fiber build, we have invested cash into short-term investments to improve interest income while preserving funding flexibility. As of December 31, 2023, short-term investments of $ 1,075 million are comprised of term deposits earning interest in excess of traditional bank deposit rates, maturing between January 4, 2024, and May 2, 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 9 for further details.
Revenue Recognition	(g) 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. During the predecessor period, USF and other surcharges amounted to $ 83 million during the four months ended April 30, 2021. 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 the 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 penalties, requirements and obligations. We have accrued an amount for any potential shortfall in the household build commitment that we deem to be probable and reasonably estimated, and we do not expect that any potential penalties, if ultimately incurred, will be material. In 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 penalties, requirements and obligations. We accrue for any potential shortfall in the household build commitment that we deem to be probable and reasonably estimated.
Property, Plant And Equipment	(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.
Definite And Indefinite Lived Intangible Assets	(i) Definite and Indefinite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. Old Frontier historically amortized its acquired customer lists and certain other finite-lived intangible assets over their estimated useful lives on an accelerated basis. Upon emergence from bankruptcy, customer relationship intangibles were established for business and wholesale customers. These intangibles are amortized on a straight-line basis over their assigned useful 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
Impairment Of Long-Lived Assets And Long-Lived Assets To Be Disposed Of	(j) 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.
Lease Accounting	(k) 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 11 for further details.
Income Taxes And Deferred Income Taxes	(l) 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	(m) 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)	12 Months Ended
Recent Accounting Pronouncements (Policy)	Dec. 31, 2023
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements Adopted And Not Yet Adopted	Financial Accounting Standards Adopted During 2023 During the year ended December 31, 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. As of December 31, 2023, we had $ 263 million of vendor financing liabilities included in “Other current liabilities” on our consolidated balance sheets. Refer to Note 21 for further details. Financial Accounting Standards Not Yet Adopted ASU No. 2023-09 – Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amendments in this Update require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income [or loss] by the applicable statutory income tax rate). For public business entities, the amendments in this Update are effective for annual periods beginning after December 15, 2024. ASU No. 2023-07 – Segment Reporting (Topic 280): Improvements to reportable segment disclosures. The amendments in this update improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision-useful financial analyses. Currently, Topic 280 requires that a public entity disclose certain information about its reportable segments. For example, a public entity is required to report a measure of segment profit or loss that the CODM uses to assess segment performance and make decisions about allocating resources. Topic 280 also requires other specified segment items and amounts, such as depreciation, amortization, and depletion expense, to be disclosed under certain circumstances. The amendments in this update do not change or remove those disclosure requirements. The amendments in this update also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in this update are effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted.

Emergence From The Chapter 11_2

Emergence From The Chapter 11 Cases (Tables)	12 Months Ended
Emergence From The Chapter 11 Cases (Tables)	Dec. 31, 2023
Emergence From The Chapter 11 Cases [Abstract]
Schedule Of Liabilities Subject To Compromise	As of ($ in millions) December 31, 2020 Accounts payable $ 57 Other current liabilities 62 Accounts payable, and other current liabilities 119 Debt subject to compromise 10,949 Accrued interest on debt subject to compromise 497 Long-term debt and accrued interest 11,446 Liabilities subject to compromise $ 11,565
Schedule Of Reorganization Items	Predecessor For the four months For the year ended ended April 30, December 31, ($ in millions) 2021 2020 Write-off of debt issuance costs and original issue net discount on debt subject to compromise $ - $ ( 93 ) Gain on settlement of liabilities subject to compromise 5,274 - Fresh start valuation adjustments ( 1,038 ) - Debtor-in-possession financing costs ( 15 ) ( 121 ) Secured Creditor Settlement - ( 58 ) Professional fees and other bankruptcy related costs ( 50 ) ( 137 ) Reorganization items, net $ 4,171 $ ( 409 )

Fresh Start Accounting (Tables)

Fresh Start Accounting (Tables)	12 Months Ended
Fresh Start Accounting (Tables)	Dec. 31, 2023
Fresh Start Accounting [Abstract]
Reconciliation Of Enterprise And Reorganization Value	The following table reconciles the enterprise value to the estimated fair value of the Successor common stock as of the Effective Date: ($ in millions and shares in thousands, except per share data) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Less: Fair value of debt and other liabilities ( 7,267 ) Less: Pension and other postretirement benefits ( 1,774 ) Less: Deferred tax liability ( 291 ) Fair value of Successor stockholders’ equity $ 4,108 Shares issued upon emergence 244,401 Per share value $ 17 The reconciliation of our enterprise value to reorganization value as of the Effective Date is as follows: ($ in millions) Enterprise value $ 12,500 Plus: Cash and cash equivalents and restricted cash 940 Plus: Current liabilities (excluding debt, finance leases, and non-operating liabilities) 1,179 Plus: Long term liabilities (excluding debt, finance leases, deferred tax liability) 307 Reorganization value $ 14,926
Fresh Start	The following table reflects the reorganization and application of ASC 852 on our consolidated balance sheet as of April 30, 2021: ($ in millions) Predecessor Reorganization Fresh Start Successor April 30, 2021 Adjustments Adjustments April 30, 2021 ASSETS Current assets: Cash and cash equivalents $ 2,059 $ ( 1,169 ) (1) $ - $ 890 Accounts receivable, net 516 - - 516 Contract acquisition costs 91 - ( 91 ) (8) - Prepaid expenses 92 - - 92 Income taxes and other current assets 45 - ( 3 ) (8) 42 Total current assets 2,803 ( 1,169 ) ( 94 ) 1,540 Property, plant and equipment, net 13,020 - ( 4,473 ) (9) 8,547 Other intangibles, net 578 - 3,863 (10) 4,441 Other assets 526 ( 8 ) (1) ( 120 ) (8)(11) 398 Total assets $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 LIABILITIES AND EQUITY (DEFICIT) Current liabilities: Long-term debt due within one year $ 5,782 $ ( 5,767 ) (3) $ - $ 15 Accounts payable 518 ( 6 ) (2) - 512 Advanced billings 208 - - 208 Accrued other taxes 185 - - 185 Accrued interest 81 ( 1 ) (2) - 80 Pension and other postretirement benefits 48 - - 48 Other current liabilities 309 53 (2) ( 36 ) (11) 326 Total current liabilities 7,131 ( 5,721 ) ( 36 ) 1,374 Deferred income taxes 389 70 (14) ( 168 ) (14) 291 Pension and other postretirement benefits 2,163 - ( 437 ) (13) 1,726 Other liabilities 440 - ( 28 ) (11) 412 Long-term debt - 6,738 (3) 277 (12) 7,015 Total liabilities not subject to compromise 10,123 1,087 ( 392 ) 10,818 Liabilities subject to compromise 11,570 ( 11,570 ) (7) - - Total liabilities 21,693 ( 10,483 ) ( 392 ) 10,818 Equity (Deficit): Shareholders' equity of Frontier: Successor common stock - 2 (5) - 2 Predecessor common stock 27 ( 27 ) (4) - - Successor additional paid-in capital - 4,106 (5) - 4,106 Predecessor additional paid-in capital 4,818 ( 4,818 ) (4) - - Retained earnings (deficit) ( 8,855 ) 10,028 (6) ( 1,173 ) (15) - Accumulated other comprehensive income (loss), net of tax ( 741 ) - 741 (16) - Treasury common stock ( 15 ) 15 (4) - - Total equity (deficit) ( 4,766 ) 9,306 ( 432 ) 4,108 Total liabilities and equity (deficit) $ 16,927 $ ( 1,177 ) $ ( 824 ) $ 14,926 Reorganization Adjustments In accordance with the Plan of Reorganization, the following adjustments were made: (1) Reflects net cash payments as of the Effective Date from implementation of the Plan as follows: ($ in millions) Sources: Net proceeds from Incremental Exit Term Loan Facility $ 220 Release of restricted cash from other assets to cash 8 Total sources 228 Uses: Payments of Excess to Unsecured senior notes holders ( 1,313 ) Payments of pre-petition accounts payable and contract cure payments ( 62 ) Payments of professional fees and other bankruptcy related costs ( 22 ) Total uses ( 1,397 ) Net uses of cash $ ( 1,169 ) (2) Reflects the reinstatement of accounts payable and accrued liabilities upon emergence, as well as payments made on the Effective Date. (3) Reflects the conversion of our DIP-to-Exit term loan facility, DIP-to-Exit First Lien Notes, and DIP-to-Exit Second Lien Notes. Also represent the reclassification of the debt from current liabilities during bankruptcy to non-current liabilities based on the maturity of the debt recorded by the Company. (4) Reflects the cancellation of Predecessor common stock, additional paid in capital and treasury stock. (5) Reflects the issuance of Successor common stock and additional paid in capital to the unsecured senior note holders. (6) Reflects the cumulative impact of reorganization adjustments. ($ in millions) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Cancellation of Predecessor equity 4,754 Net impact on accumulated deficit $ 10,028 (7) As part of the Plan of Reorganization, the Bankruptcy Court approved the settlement of claims reported within Liabilities subject to compromise in our Consolidated balance sheet at our respective allowed claim amounts. The table below indicates the disposition of Liabilities subject to compromise: ($ in millions) Liabilities subject to compromise pre-emergence $ 11,570 Reinstated on the Effective Date: Accounts payable ( 66 ) Other current liabilities ( 59 ) Less: total liabilities reinstated ( 125 ) Amounts settled per the Plan of Reorganization Issuance of take back debt ( 750 ) Payment for settlement of unsecured senior noteholders ( 1,313 ) Equity issued at emergence to unsecured senior noteholders ( 4,108 ) Total amounts settled ( 6,171 ) Gain on settlement of Liabilities Subject to Compromise $ 5,274 Fresh Start Adjustments In accordance with the application of fresh start accounting, the following adjustments were made: (8) Reflects unamortized deferred commissions paid to acquire new customers that are eliminated upon emergence as this is not a probable future benefit for the Successor. Costs to obtain customers have been reflected as part of intangible assets. Adjustment also reflects the elimination of certain contract assets and contract liabilities. (9) Property Plant & Equipment – Reflects the decrease in net book value of property and equipment to the estimated fair value as of the Effective Date. Personal property valued consisted of outside and inside plant network equipment, computers and software, vehicles, office furniture, fixtures and equipment, computers and software, and construction-in-progress. The fair value of our personal property was estimated using the cost approach, while the income approach was considered to assess economic sufficiency to support asset values. As a part of the valuation process, the third-party advisors’ diligence procedures included using internal data to identify and value assets. Real property valued consisted of land, buildings, and leasehold improvements. The fair value was estimated using the cost approach and sales comparison (market) approach, with consideration of economic sufficiency to support certain asset values. The following table summarizes the components of property and equipment, net as of April 30, 2021, and the fair value as of the Effective Date: Predecessor Fair Value Successor ($ in millions) Historical Value Adjustment Fair Value Land $ 209 $ 40 $ 249 Buildings and leasehold improvements 2,134 ( 958 ) 1,176 General support 1,635 ( 1,462 ) 173 Central office/electronic circuit equipment 8,333 ( 7,364 ) 969 Poles 1,359 ( 843 ) 516 Cable, fiber, and wire 11,824 ( 8,755 ) 3,069 Conduit 1,611 ( 282 ) 1,329 Construction work in progress 1,048 18 1,066 Property, plant, and equipment $ 28,153 $ ( 19,606 ) $ 8,547 Less: Accumulated depreciation ( 15,133 ) 15,133 - Property, plant, and equipment, net $ 13,020 $ ( 4,473 ) $ 8,547 (10) Reflects the fair value adjustment to recognize trademark, trade name and customer relationship . For purposes of estimating the fair values of customer relationships, we utilized an Income Approach, specifically, the Multi-Period Excess Earnings method, or MPEEM. The MPEEM estimates fair value based on the present value of the incremental after-tax cash flows attributable only to the subject intangible assets after deducting contributory asset charges. The cash flows attributable to the customer relationships were adjusted for contributory asset charges related to the working capital, fixed assets, trade name/trademarks and assembled workforce. The discount rate utilized to present-value the after-tax cash flows was based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. Changes in these inputs could have a significant impact on the fair value of the customer relationships intangible assets. For purposes of estimating the fair value of trademarks and tradenames, an Income approach was used, specifically, the Relief from Royalty Method. The estimated royalty rates were historical third-party transactions regarding the licensing of similar type of assets as well as a review of historical assumptions used in prior transactions. The selected royalty rates were applied to the revenue generated by the trademarks and tradenames to determine the amount of royalty payments saved as a result of owning these assets. The forecasted cash flows were based on our projected revenues and the resulting royalty savings were discounted using a rate based on the overall weighted cost of capital of the Company as well as the asset specific risks of the intangible assets. (11) Reflects the fair value adjustment to the right of use assets and lease liabilities. Upon application of fresh start accounting, we revalued its right-of-use assets and lease liabilities using the incremental borrowing rate applicable to the Company after emergence from bankruptcy and commensurate with its new capital structure. In addition, we decreased the right-of-use assets to recognize $ 4 million related to the unfavorable lease contracts. (12) Reflects the fair value adjustment to adjust Long-term debt as of the Effective Date. This adjustment is to state our debt at estimated fair values. (13) Reflects a remeasurement of pension and Other Postretirement Benefits related accounts as part of fresh start accounting considerations at emergence. (14) Reflects the impact of fresh start adjustments on deferred taxes. We purchased the assets, including the stock of subsidiaries, of Frontier Communications Corporation (“Predecessor’s Parent”) at the time of emergence. The Predecessor’s Parent’s federal and state net operating loss carryforwards are expected to have been utilized as a result of the taxable gain realized upon emergence. To the extent not utilized to offset taxable gain, such net operating loss carryforwards are expected to be reduced in accordance with Section 108 of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). As part of the taxable purchase, elections were made under Code section 338(h)(10) to step up the value of assets in certain subsidiaries to fair market value. All other subsidiaries carried over their deferred taxes. The adjustments reflect a $ 1.5 billion reduction in deferred tax assets for federal and state net operating loss carryforwards, a reduction in valuation allowance and a reduction in deferred tax liabilities. (15) Reflects the cumulative impact of the fresh start adjustments as discussed above and the elimination of Predecessor accumulated earnings. (16) Reflects the derecognition of accumulated other comprehensive loss.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
Revenue Recognition (Tables)	Dec. 31, 2023
Revenue Recognition [Abstract]
Disaggregation Of Revenue	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Data and Internet services $ 3,534 $ 3,390 $ 2,224 $ 1,125 Voice services 1,373 1,498 1,091 647 Video services 430 520 397 223 Other 339 325 246 125 Revenue from contracts with customers (1) 5,676 5,733 3,958 2,120 Subsidy and other regulatory revenue 75 54 222 111 Total revenue $ 5,751 $ 5,787 $ 4,180 $ 2,231 Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Consumer (2) $ 3,097 $ 3,116 $ 2,125 $ 1,133 Business and Wholesale 2,579 2,617 1,833 987 Revenue from contracts with customers (1) 5,676 5,733 3,958 2,120 Subsidy and other regulatory revenue 75 54 222 111 Total revenue $ 5,751 $ 5,787 $ 4,180 $ 2,231 (1) Includes $ 62 million of lease revenue for the year ended December 31, 2023, $ 63 million for the year ended December 31, 2022, $ 21 million for the four months ended April 30, 2021 and $ 42 million for the eight months ended December 31, 2021. (2) Due to changes in methodology during the second quarter of 2021, historical periods have been updated to reflect the comparable amounts.
Summary Of Changes In Contract Liabilities	Contract Liabilities ($ in millions) Current Noncurrent Balance at January 1, 2023 $ 28 $ 17 Revenue recognized included in opening contract balance ( 37 ) ( 14 ) Credits granted, excluding amounts recognized as revenue 37 18 Reclassified between current and noncurrent 5 ( 5 ) Balance at December 31, 2023 $ 33 $ 16 Balance at January 1, 2022 $ 27 $ 11 Revenue recognized included in opening contract balance ( 30 ) ( 11 ) Credits granted, excluding amounts recognized as revenue 26 22 Reclassified between current and noncurrent 5 ( 5 ) Balance at December 31, 2022 $ 28 $ 17
Performance Obligations, Revenue	Successor ($ in millions) Revenue from contracts with customers 2024 $ 506 2025 186 2026 86 2027 16 2028 7 Thereafter 5 Total $ 806

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
Accounts Receivable (Tables)	Dec. 31, 2023
Accounts Receivable [Abstract]
Accounts Receivable	($ in millions) December 31, 2023 December 31, 2022 Retail and Wholesale $ 438 $ 416 Other 61 69 Less: Allowance for doubtful accounts ( 53 ) ( 47 ) Accounts receivable, net $ 446 $ 438
Activity In The Allowance For Credit Losses	Successor Predecessor For the year ended For the year ended For the eight months For the four months ( $ in millions ) December 31, December 31, ended December 31, ended April 30, 2023 2022 2021 2021 Balance at beginning of the Period: $ 47 $ 57 $ - $ 130 Increases: Provision for bad debt charged to expense 35 26 14 - Increases: Provision for bad debt charged to revenue 23 30 38 37 Write-offs charged against allowance, net of recoveries ( 52 ) ( 66 ) 5 ( 167 ) Balance at end of Period: $ 53 $ 47 $ 57 $ -

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	12 Months Ended
Property, Plant And Equipment (Tables)	Dec. 31, 2023
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment, Net	Estimated December 31, December 31, ($ in millions) Useful Lives 2023 2022 Land N/A $ 243 $ 244 Buildings and leasehold improvements 40 years 1,221 1,212 General support 5 to 15 years 427 290 Central office/electronic circuit equipment 5 to 8 years 2,467 1,807 Poles 30 years 915 797 Cable, fiber, and wire 15 to 27 years 7,718 5,756 Conduit 50 years 1,416 1,404 Materials and supplies 594 546 Construction work in progress 1,323 1,130 Property, plant, and equipment 16,324 13,186 Less: Accumulated depreciation ( 2,391 ) ( 1,336 ) Property, plant, and equipment, net $ 13,933 $ 11,850
Schedule Of Depreciation Expense	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Depreciation expense $ 1,094 $ 861 $ 520 $ 407

Intangibles (Tables)

Intangibles (Tables)	12 Months Ended
Intangibles (Tables)	Dec. 31, 2023
Intangibles [Abstract]
Schedule Of Intangible Assets	The balances of these assets are as follows: December 31, 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 $ ( 194 ) $ 606 $ 800 $ ( 121 ) $ 679 Customer Relationships - Wholesale 3,491 ( 582 ) 2,909 3,491 ( 364 ) 3,127 Trademarks & Tradenames 150 ( 80 ) 70 150 ( 50 ) 100 Total other intangibles $ 4,441 $ ( 856 ) $ 3,585 $ 4,441 $ ( 535 ) $ 3,906
Schedule Of Amortization Expense	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ($ in millions) 2023 2022 2021 2021 Amortization expense $ 321 $ 321 $ 214 $ 99

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
Long-Term Debt (Tables)	Dec. 31, 2023
Long-Term Debt [Abstract]
Long-Term Debt	For the year ended December 31, 2023 Principal January 1, Payments New December 31, Interest Rate at ($ in millions) 2023 and Retirements Borrowings 2023 December 31, 2023 (2) Secured debt issued by Frontier $ 8,113 $ ( 15 ) $ 750 $ 8,848 7.001 % Secured debt issued by subsidiaries 100 ( 53 ) 1,586 1,633 7.751 % Unsecured debt issued by subsidiaries 750 - - 750 6.899 % Principal outstanding $ 8,963 $ ( 68 ) $ 2,336 $ 11,231 7.103 % Less: Debt issuance costs ( 28 ) ( 71 ) Less: Current portion ( 15 ) ( 15 ) Less: Debt premium / (discount) - ( 64 ) Plus: Unamortized fair value adjustments (1) 190 165 Total Long-term debt $ 9,110 $ 11,246 (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. (2) The interest rates at December 31, 2023 represent a weighted average of multiple issuances. The anticipated repayment date of July 2028 is used for Fiber Term Notes when calculating the weighted average.
Schedule Of Secured And Unsecured Debt	December 31, 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 $ 1,435 9.220% (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 8,848 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 1,119 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 1,633 100 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 $ 11,231 7.103 % (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 $ 1,119,000,000 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)	12 Months Ended
Restructuring And Other Charges (Tables)	Dec. 31, 2023
Restructuring And Other Charges [Abstract]
Changes In Restructuring Reserve	($ in millions) Balance at December 31, 2021 $ 7 Severance expense 44 Other costs 55 Cash payments during the period ( 97 ) Balance at December 31, 2022 $ 9 Severance expense 65 Other costs 8 Cash payments during the period ( 72 ) Balance at December 31, 2023 $ 10

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2023
Leases [Abstract]
Components Of Lease Cost	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Lease cost: Finance lease cost: Amortization of right-of-use assets $ 25 $ 19 $ 13 $ 7 Interest on lease liabilities 16 9 6 4 Finance lease cost 41 28 19 11 Operating lease cost (1) 61 62 38 19 Sublease income ( 15 ) ( 12 ) ( 11 ) ( 4 ) Total lease cost $ 87 $ 78 $ 46 $ 26 (1) Includes short-term lease costs of $ 2 million for the year ended December 31, 2023, $ 3 million for the year ended December 31, 2022, $ 1 million for the four months ended April 30, 2021, and $ 2 million for the eight months ended December 31, 2022. Includes variable lease costs of $ 5 million for the year ended December 31, 2023, $ 5 million for the year ended December 31, 2022, $ 2 million for the four months ended April 30, 2021, and $ 4 million for the eight months ended December 31, 2021.
Supplemental Balance Sheet Information Related To Leases	( $ in millions ) December 31, 2023 December 31, 2022 Operating right-of-use assets $ 181 (1) $ 187 (1) Finance right-of-use assets $ 179 (2) $ 121 (2) Operating lease liabilities $ 195 (3) $ 213 (3) Finance lease liabilities $ 209 (4) $ 133 (4) Operating leases: Weighted-average remaining lease term 7.72 years 8.42 years Weighted-average discount rate 5.92 % 5.87 % Finance leases: Weighted-average remaining lease term 10.72 years 12.81 years Weighted-average discount rate 7.18 % 8.53 % (1) Operating ROU assets are included in Other assets on our consolidated balance sheet. (2) Finance ROU assets are included in Property, plant, and equipment on our December 31, 2023 consolidated balance sheets. (3) This amount represents $ 41 million and $ 154 million, and $ 42 million and $ 171 million, included in other current liabilities and other liabilities, respectively, on our December 31, 2023 and 2022 consolidated balance sheets. (4) This amount represents $ 28 million and $ 181 million, and $ 18 million and $ 115 million, included in other current liabilities and other liabilities, respectively, on our December 31, 2023 and 2022 consolidated balance sheets.
Supplemental Cash Flow Information Related To Leases	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Cash paid for amount included in the measurement of lease liabilities, net of amounts received as revenue: Operating cash flows provided by operating leases $ 62 $ 63 $ 63 $ 21 Operating cash flows used by operating leases $ ( 61 ) $ ( 62 ) $ ( 38 ) $ ( 14 ) Operating cash flows used by finance leases $ ( 15 ) $ ( 9 ) $ ( 6 ) $ ( 5 ) Financing cash flows used by finance leases $ ( 25 ) $ ( 19 ) $ ( 13 ) $ ( 7 ) Right-of-use assets obtained in exchange for lease liabilities: Operating leases $ 36 $ 44 $ 10 $ 8 Finance leases $ 60 $ 4 $ 25 $ -
Maturity Analysis For Operating And Finance Lease Liabilities	Successor Operating Finance ( $ in millions ) Leases Leases Future maturities: 2024 $ 38 $ 37 2025 35 34 2026 32 32 2027 27 27 2028 24 21 Thereafter 60 111 Total lease payments 216 262 Less: imputed interest ( 21 ) ( 53 ) Present value of lease liabilities $ 195 $ 209
Maturity Analysis For Operating Leases From Customers	Successor Operating ( $ in millions ) Lease Payments Future maturities of lease payments from customers: 2024 $ 4 2025 4 2026 4 2027 4 2028 3 Thereafter 2 Total lease payments from customers $ 21

Investment and Other Income (_2

Investment and Other Income (Loss), Net (Tables)	12 Months Ended
Investment and Other Income (Loss), Net (Tables)	Dec. 31, 2023
Investment and Other Income (Loss), Net [Abstract]
Components Of Investment And Other Income (Loss)	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Interest and dividend income $ 87 $ 42 $ 1 $ - Pension benefit 19 75 52 6 OPEB costs ( 9 ) ( 18 ) ( 50 ) ( 4 ) OPEB remeasurement (loss) gain ( 3 ) 248 - - Pension remeasurement gain 202 218 - - All other, net ( 18 ) ( 11 ) ( 8 ) ( 1 ) Total investment and other income (loss), net $ 278 $ 554 $ ( 5 ) $ 1

Stock Plans (Tables)

Stock Plans (Tables)	12 Months Ended
Stock Plans (Tables)	Dec. 31, 2023
2021 Incentive Plan [Member]
Restricted Shares Outstanding	2021 Incentive Plan Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at April 30, 2021 - $ $ - Restricted stock granted 2,578 $ 28.66 $ 75 Restricted stock vested ( 21 ) $ 28.44 $ - Restricted stock forfeited ( 74 ) $ 28.52 Balance at January 1, 2022 2,483 $ 28.67 $ 72 Restricted stock granted 1,104 $ 25.80 $ 28 Restricted stock vested ( 892 ) $ 25.81 $ ( 23 ) Restricted stock forfeited ( 181 ) $ 25.88 Balance at December 31, 2022 2,514 $ 25.78 $ 64 Restricted stock granted 1,373 $ 23.11 $ 35 Restricted stock vested ( 1,225 ) $ 25.77 $ ( 31 ) Restricted stock forfeited ( 194 ) $ 24.97 Balance at December 31, 2023 2,468 $ 24.37 $ 63
Target Performance Shares	2021 Incentive Plan Weighted Average Number of Award Date Shares Fair Value (in thousands) (per share) (1) Balance at April 30, 2021 - $ - Target performance shares awarded, net 3,157 $ 25.62 (2) Target performance shares forfeited ( 13 ) $ 25.61 Balance at January 1, 2022 3,144 $ 25.62 Target performance shares awarded, net 388 $ 25.66 (3) Target performance shares forfeited ( 47 ) Balance at December 31, 2022 3,485 $ 25.62 Target performance shares awarded, net 1,040 $ 24.36 Target performance shares forfeited ( 38 ) Balance at December 31, 2023 4,487 $ 25.33 (1) Represents the weighted average of the closing price of our stock on the date of the awards. (2) Approximately 1.1 million shares included in this award were granted in 2021 with a grant date fair value of $ 30.85 per share. Approximately 2.1 million shares were granted in 2022 with a grant date fair value price of $ 27.22 per share. (3) Approximately 0.2 million shares included in this award were granted in 2022 with a grant date fair value of $ 26.81 per share. Approximately 0.2 million shares have been granted as of December 31, 2023 with a grant date fair value of $ 23.95 per share.
2017 EIP [Member]
Restricted Shares Outstanding	Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at December 31, 2020 (Predecessor) 304 $ $ - Restricted stock granted - $ - $ - Restricted stock vested ( 41 ) $ 8.23 $ - Restricted stock forfeited ( 109 ) $ 8.23 Balance at April 30, 2021 (Predecessor) 154 $ 5.38 $ - Cancellation of restricted stock ( 154 ) $ - $ - Balance at April 30, 2021 (Predecessor) - $ - $ -

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2023
Income Taxes [Abstract]
Reconciliation Of Provision For Income Taxes	Successor Predecessor For the year ended For the year ended For the eight months For the four months ended December 31, December 31, ended December 31, ended April 30, 2023 2022 2021 2021 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 13.7 4.8 3.1 0.5 Tax reserve adjustment - 0.6 0.1 - Fresh start and reorganization adjustments - - - ( 24.9 ) Changes in certain deferred tax balances 23.4 ( 0.5 ) ( 8.2 ) - Nondeductible Executive Compensation under Sec. 162(m) 12.2 2.0 - - Sec. 162(f) nondeductible penalties 3.1 0.3 - - All other, net 1.9 ( 1.8 ) 1.2 0.3 Effective tax rate 75.3 % 26.4 % 17.2 % ( 3.1 ) %
Components Of Net Deferred Income Tax Liability (Asset)	December 31, December 31, ( $ in millions ) 2023 2022 Deferred income tax liabilities: Property, plant, and equipment basis differences $ 1,342 $ 1,059 Intangibles 184 178 Deferred revenue/expense ( 8 ) ( 7 ) Other, net 45 47 $ 1,563 $ 1,277 Deferred income tax assets: Pension liability $ 48 $ 123 Tax operating loss carryforward 476 306 Employee benefits 83 91 Interest expense deduction limitation carryforward 260 112 Accrued expenses 80 80 Lease obligations 111 96 Tax credit 32 14 Allowance for doubtful accounts 11 13 Other, net ( 1 ) 25 1,100 860 Less: Valuation allowance ( 180 ) ( 141 ) Net deferred income tax asset 920 719 Net deferred income tax liability $ 643 $ 558
Schedule Of Components Of Income Tax Expense (Benefit)	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Income tax expense (benefit): Current: Federal $ - $ - $ - $ - State 10 ( 7 ) 8 12 Total Current 10 ( 7 ) 8 12 Deferred: Federal 58 125 ( 84 ) ( 116 ) State 20 40 162 ( 32 ) Total Deferred 78 165 78 ( 148 ) Total income tax expense (benefit) 88 158 86 ( 136 ) Income taxes charged (credited) to equity of Frontier: Deferred income taxes (benefits) arising from the recognition of additional pension/OPEB liability 6 8 19 - Total income taxes charged (credited) to equity of Frontier - - - - Total income tax expense (benefit) $ 94 $ 166 $ 105 $ ( 136 )
Changes In The Balance Of Unrecognized Tax Benefits	Successor Predecessor ($ in millions) December 31, December 31, December 31, April 30, 2023 2022 2021 2021 Unrecognized tax benefits - beginning of period $ 5 $ 1 $ 1 $ 16 Gross decreases - prior period tax positions ( 1 ) - - - Gross increases (decrease) - current period tax positions 1 4 - ( 15 ) Unrecognized tax benefits - end of period $ 5 $ 5 $ 1 $ 1

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	12 Months Ended
Net Income Per Common Share (Tables)	Dec. 31, 2023
Net Income Per Common Share [Abstract]
Reconciliation Of Net Income Per Share	Successor Predecessor For the year ended For the year ended For the eight months For the four months ($ in millions and shares in thousands, December 31, December 31, ended December 31, ended April 30, except per share amounts) 2023 2022 2021 2021 Net income used for basic and diluted earnings per share: Net income attributable to Frontier common shareholders $ 29 $ 441 $ 414 $ 4,541 Less: Dividends paid on unvested restricted stock awards - - - - Total basic net income attributable to Frontier common shareholders $ 29 $ 441 $ 414 $ 4,541 Effect of loss related to dilutive stock units - - - - Total diluted net income attributable to Frontier common shareholders $ 29 $ 441 $ 414 $ 4,541 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 245,517 244,781 244,405 104,799 Less: Weighted average unvested restricted stock awards - - - ( 215 ) Total weighted average shares outstanding - basic 245,517 244,781 244,405 104,584 Basic net income per share attributable to Frontier common shareholders $ 0.12 $ 1.80 $ 1.69 $ 43.42 Diluted earnings per share: Total weighted average shares outstanding - basic 245,517 244,781 244,405 104,584 Effect of dilutive units 2,330 - 1,480 340 Effect of dilutive restricted stock awards 612 499 - - Total weighted average shares outstanding - diluted 248,459 245,280 245,885 104,924 Diluted net income per share attributable to Frontier common shareholders $ 0.12 $ 1.80 $ 1.68 $ 43.28

Comprehensive Income (Tables)

Comprehensive Income (Tables)	12 Months Ended
Comprehensive Income (Tables)	Dec. 31, 2023
Comprehensive Income [Abstract]
Accumulated Other Comprehensive Income, Net Of Tax	($ in millions) Pension Costs OPEB Costs Total Balance at December 31, 2020 (Predecessor) (1) $ ( 699 ) $ ( 56 ) $ ( 755 ) Other comprehensive income before reclassifications 270 74 344 Amounts reclassified from accumulated other comprehensive loss to net loss 19 ( 4 ) 15 Net current-period other comprehensive income 289 70 359 Cancellation of Predecessor equity ( 410 ) 14 ( 396 ) Balance at April 30, 2021 (Predecessor) (1) - - - Balance at April 30, 2021 (Successor) (1) $ - $ - $ - Other comprehensive income before reclassifications - 64 64 Amounts reclassified from accumulated other comprehensive income to net loss - ( 4 ) ( 4 ) Net current-period other comprehensive income - 60 60 Balance at December 31, 2021 (Successor) (1) $ - $ 60 $ 60 Other comprehensive income before reclassifications - 30 30 Amounts reclassified from accumulated other comprehensive income to net income - ( 11 ) ( 11 ) Net current-period other comprehensive income - 19 19 Balance at December 31, 2022 (Successor) (1) $ - $ 79 $ 79 Other comprehensive income before reclassifications - 34 34 Amounts reclassified from accumulated other comprehensive income to net income - ( 17 ) ( 17 ) Net current-period other comprehensive income - 17 17 Balance at December 31, 2023 (Successor) (1) $ - $ 96 $ 96 (1) Pension and OPEB amounts are net of deferred tax balances of $ 29 million, $ 23 million, $ 15 million, and $ 234 million as of December 31, 2023, 2022, 2021, and 2020, respectively.
Reclassification Out Of AOCI	Amount Reclassified from Accumulated Other Comprehensive Loss (1) Successor Predecessor Details about Accumulated Other For the year ended For the year ended For the eight months For the four months Affected line item in the Comprehensive Loss Components December 31, December 31, ended December 31, ended April 30, statement where net ($ in millions) 2023 2022 2021 2021 income (loss) is presented Amortization of Pension Cost Items (2) Reclassifications of actuarial losses, pretax $ - $ - $ - $ ( 24 ) Loss before income taxes Tax Impact - - - 5 Income tax benefit Reclassifications, net of tax $ - $ - $ - $ ( 19 ) Net loss Amortization of OPEB Cost Items (2) Prior-service credits (costs) $ 22 $ 13 $ 5 $ 10 Actuarial gains (losses) - - - ( 5 ) Reclassifications, pretax 22 13 5 5 Income before income taxes Tax impact ( 5 ) ( 2 ) ( 1 ) ( 1 ) Income tax expense Reclassifications, net of tax $ 17 $ 11 $ 4 $ 4 Net gain (1) Amounts in parentheses indicate losses. (2) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 19 - Retirement Plans for additional details).

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
Retirement Plans (Tables)	Dec. 31, 2023
Projected Benefit Obligation, Fair Values Of Plan Assets And Amounts Recognized In The Balance Sheet	For the year ended For the year ended December 31, December 31, ( $ in millions ) 2023 2022 Change in projected benefit obligation (PBO) PBO at the beginning of the period $ 2,510 $ 3,477 Service cost 51 69 Interest cost 129 106 Actuarial gain ( 44 ) ( 867 ) Benefits paid ( 204 ) ( 75 ) Settlements - ( 200 ) PBO at the end of the period $ 2,442 $ 2,510 Change in plan assets Fair value of plan assets at the beginning of the period $ 2,033 $ 2,655 Actual return on plan assets 305 ( 523 ) Employer contributions 134 176 Settlements - ( 200 ) Benefits paid ( 204 ) ( 75 ) Fair value of plan assets at the end of the period $ 2,268 $ 2,033 Funded status $ ( 174 ) $ ( 477 ) Amounts recognized in the consolidated balance sheet Pension and other postretirement benefits - current $ - $ - Pension and other postretirement benefits - noncurrent $ ( 174 ) $ ( 477 ) Accumulated other comprehensive loss $ - $ -
Net Periodic Benefit Cost	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Components of total pension benefit cost (income) Service cost $ 51 $ 69 $ 53 $ 32 Interest cost on projected benefit obligation 129 106 69 31 Expected return on plan assets ( 148 ) ( 181 ) ( 127 ) ( 61 ) (Gain) / loss recognized ( 202 ) ( 218 ) 6 - Amortization of unrecognized loss - - - 24 Net periodic pension benefit cost (income) ( 170 ) ( 224 ) 1 26 Pension settlement costs - 55 - - Total pension benefit cost (income) $ ( 170 ) $ ( 169 ) $ 1 $ 26
Weighted Average Asset Allocations, By Asset Category	2023 2022 Asset category: Equity securities 49 % 58 % Debt securities 40 % 30 % Alternative and other investments 11 % 12 % Total 100 % 100 %
Expected Benefit Payments Over The Next Ten Years	($ in millions) Amount 2024 $ 238 2025 237 2026 232 2027 227 2028 226 2029-2033 1,049 Total $ 2,209
Schedule Of Assumptions Used	12/31/2023 12/31/2022 12/31/2021 4/30/2021 Discount rate - used at period end to value obligation 5.20 % 5.50 % 2.90 % 3.10 % Discount rate - used at beginning of period to compute annual cost 5.50 % 2.90 % 3.10 % 2.60 % Expected long-term rate of return on plan assets 7.50 % 7.50 % 7.50 % 7.50 % Rate of increase in compensation levels 3.00 % 3.00 % 2.00 % 2.00 %
Schedule Of Changes In Projected Benefit Obligations For OPEB	For the year ended For the year ended December 31, December 31, ( $ in millions) 2023 2022 Change in benefit obligation Benefit obligation at the beginning of the period $ 606 $ 897 Service cost 8 13 Interest cost 31 31 Plan amendments ( 45 ) ( 41 ) Plan participants' contributions 11 10 Actuarial (gain) loss 3 ( 248 ) Benefits paid ( 53 ) ( 56 ) Benefit obligation at the end of the period $ 561 $ 606 Change in plan assets Fair value of plan assets at the beginning of the period $ - $ - Plan participants' contributions 11 10 Employer contribution 42 46 Benefits paid ( 53 ) ( 56 ) Fair value of the plan assets at end of the period $ - $ - Funded status $ ( 561 ) $ ( 606 ) Amounts recognized in the consolidated balance sheet Pension and other postretirement benefits - current $ ( 38 ) $ ( 39 ) Pension and other postretirement benefits - noncurrent $ ( 523 ) $ ( 567 ) Accumulated other comprehensive gain $ ( 125 ) $ ( 102 )
Schedule Of Net Benefit Costs For OPEB	Successor Predecessor For the year ended For the year ended For the eight months For the four months December 31, December 31, ended December 31, ended April 30, ( $ in millions ) 2023 2022 2021 2021 Components of total postretirement benefit cost / (income) Service cost $ 8 $ 13 $ 11 $ 7 Interest cost on projected benefit obligation 31 31 18 9 Amortization of prior service credit ( 22 ) ( 13 ) ( 5 ) ( 10 ) (Gain) loss recognized 3 ( 248 ) 37 - Amortization of unrecognized (gain) loss - - - 5 Net periodic postretirement benefit cost / (income) 20 ( 217 ) 61 11 Gain on disposal, net - - - - Total postretirement benefit cost / (income) $ 20 $ ( 217 ) $ 61 $ 11
Schedule Of Expected Benefit Payments For OPEB	($ in millions) Gross Benefit Medicare Part D Subsidy Total 2024 $ 39 $ - $ 39 2025 40 - 40 2026 42 - 42 2027 43 - 43 2028 45 - 45 2029-2033 238 - 238 Total $ 447 $ - $ 447
Net Periodic Benefit Cost Not Yet Recognized	OPEB ( $ in millions ) 2023 2022 Prior service credit $ ( 125 ) $ ( 102 )
Amounts Recognized As A Component Of AOCI	For the year ended For the year ended OPEB December 31, December 31, ($ in millions) 2023 2022 Accumulated other comprehensive gain at the beginning of the period $ ( 102 ) $ ( 75 ) Prior service credit amortized during the period 22 13 Prior service credit occurring during the period ( 45 ) ( 40 ) Net amount recognized in comprehensive loss for the period ( 23 ) ( 27 ) Accumulated other comprehensive gain at end of the period $ ( 125 ) $ ( 102 )
OPEB [Member]
Schedule Of Assumptions Used	12/31/2023 12/31/2022 12/31/2021 4/30/2021 Discount rate - used at period end to value obligation 5.20 % 5.50 % 3.00 % 3.30 % Discount rate - used to compute annual cost 5.00 % - 6.40 % 3.00 % - 5.60 % 2.80 % - 3.30 % 2.60 % - 2.80 %

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	12 Months Ended
Fair Value Of Financial Instruments (Tables)	Dec. 31, 2023
Fair Value Of Financial Instruments [Abstract]
Pension Plan Assets Measured At Fair Value On Recurring Basis	Fair Value Measurements at December 31, 2023 ( $ in millions ) Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 128 $ 128 $ - $ - Government Obligations 300 - 300 - Corporate and Other Obligations 160 - 160 - Equities 90 90 - - Interest in Limited Partnerships and Limited Liability Companies 162 - - 162 Commingled Funds 1,310 1,310 Total investments at fair value $ 2,150 $ 218 $ 1,770 $ 162 Interest in Registered Investment Companies (1) 54 Interest in Limited Partnerships and Limited Liability Companies (1) 81 Interest and Dividend Receivable 5 Due from Broker for Securities Sold 11 Value of Funds Held in Insurance Co. 5 Due to Broker for Securities Purchased ( 38 ) Total Plan Assets, at Fair Value $ 2,268 Fair Value Measurements at December 31, 2022 ( $ in millions ) Total Level 1 Level 2 Level 3 Cash and Cash Equivalents $ 67 $ 67 $ - $ - Government Obligations 62 - 62 - Corporate and Other Obligations 289 - 289 - Equities 136 136 - - Interest in Registered Investment Companies (1) 48 48 - - Interest in Limited Partnerships and Limited Liability Companies 156 - - 156 Total investments at fair value $ 758 $ 251 $ 351 $ 156 Commingled Funds (1) 1,252 Interest and Dividend Receivable 4 Due from Broker for Securities Sold 54 Value of Funds Held in Insurance Co. 5 Due to Broker for Securities Purchased ( 40 ) Total Plan Assets, at Fair Value $ 2,033 (1) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. These balances are intended to permit reconciliation of the fair value hierarchy to the plan asset amounts presented in Note 19 - Retirement Plans.
Changes In Fair Value of Plan's Level 3 Assets	Interest in Limited Partnerships and Limited Liability Companies ( $ in millions ) 2023 2022 Balance at beginning of year $ 156 $ 165 Realized gains 13 14 Unrealized gains 6 ( 9 ) Purchases - - Sales and distributions ( 13 ) ( 14 ) Balance at end of year $ 162 $ 156
Redemption Of The Plan's Level 3 Investments	Liquidation Capitalization ( $ in millions ) Fair Value Period Rate Interest in Limited Partnerships and Limited Liability Companies (2) 426 E. Casino Road, LLC (1) $ 18 N/A 7.00 % 100 Comm Drive, LLC (1) 10 N/A 8.25 % 100 CTE Drive, LLC (1) 12 N/A 9.75 % 6430 Oakbrook Parkway, LLC (1) 28 N/A 7.50 % 8001 West Jefferson, LLC (1) 24 N/A 9.00 % 1500 MacCorkle Ave SE, LLC (1) 14 N/A 9.25 % 400 S. Pike Road West, LLC (1) 1 N/A 9.00 % 601 N. US 131, LLC (1) 1 N/A 9.50 % 9260 E. Stockton Blvd., LLC (1) 7 N/A 7.75 % 120 E. Lime Street, LLC (1) 10 N/A 9.00 % 610 N. Morgan Street, LLC (1) 37 N/A 8.50 % Total Interest in Limited Partnerships and Limited Liability Companies $ 162 (1) The entity invests in commercial real estate properties that are leased to Frontier. The leases are triple net, whereby we are responsible for all expenses, including but not limited to, insurance, repairs and maintenance and payment of property taxes. (2) All Level 3 investments have the same redemption frequency (through the liquidation of underlying investments) and redemption notice period (none). The fair value of these properties is based on independent appraisals.
Fair Value Of Long-Term Debt	2023 2022 Carrying Carrying ($ in millions) Amount Fair Value Amount Fair Value Total debt $ 11,231 $ 10,712 $ 8,963 $ 8,079

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2023
Commitments And Contingencies [Abstract]
Future Payments For Obligations Under Noncancelable Long Distance Contracts And Service Agreements	($ in millions) Amount Year ending December 31: 2024 $ 204 2025 125 2026 2 2027 1 2028 - Thereafter - Total $ 332
Outstanding Performance Letters Of Credit	($ in millions) Amount CNA Financial Corporation (CNA) $ 29 AIG Insurance 28 Zurich 124 Total (1) $ 181 (1) At December 31, 2023, we had total letters of credit outstanding of $ 358 million, of which, $ 56 million was used for various Federal Communications Commission (FCC) rural deployment programs in which the Universal Service Administrative Company (USAC) provides funds to Frontier to support the construction of rural broadband connectivity, and $ 6 million was used for rent obligations under our administrative office lease terms.

Description Of Business And S_3

Description Of Business And Summary Of Significant Accounting Policies (Narrative) (Details)	3 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Mar. 31, 2022 USD ($)	Apr. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 USD ($) employee item state segment	Dec. 31, 2022 USD ($)	Dec. 31, 2020 USD ($)	Sep. 30, 2023 USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of subscribers \| item				2,900,000
Number of states of operation \| state				25
Debtor-in-possession financing costs		$ 15,000,000				$ 121,000,000
Annual support accepted for commitment for RDOF				$ 37,000,000
Number of employees \| employee				13,300
Number of reportable segments \| segment				1
Reorganization Items		(4,171,000,000)				$ 409,000,000
Restricted cash				114,000,000	0
Short-term Investments				1,075,000,000	1,750,000,000
Customer surcharges		83,000,000
Lease Impairment	$ 44,000,000				44,000,000
Revenue recognition period, FCC's CAF Phase II subsidies				7 years
Provided funding period, for construction of broadband networks				10 years
Remaining outstanding principal				$ 11,231,000,000	$ 8,963,000,000
Number of stock plans \| item				1
Securitization Trust Accounts [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash, current				$ 42,000,000
Restricted cash, noncurrent				72,000,000
US Treasuries In Trust Account [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash				63,000,000
Debt On Frontier Southwest Properties [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Remaining outstanding principal				$ 47,000,000			$ 47,000,000
Business And Wholesale [Member] \| Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life				11 years
Business And Wholesale [Member] \| Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life				16 years
Trademarks and Tradenames [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life				5 years

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Narrative) (Details) $ in Millions	Dec. 31, 2023 USD ($)
Recent Accounting Pronouncements [Abstract]
Vendor financing liabilities	$ 263

Emergence From The Chapter 11_3

Emergence From The Chapter 11 Cases (Narrative) (Details) - shares	4 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2023
Emergence From The Chapter 11 Cases [Abstract]
Plan of reorganization, date plan confirmed		Aug. 27, 2020
Shares issued upon emergence	244,401,000

Emergence From The Chapter 11_4

Emergence From The Chapter 11 Cases (Schedule Of Liabilities Subject To Compromise) (Details) $ in Millions	Dec. 31, 2020 USD ($)
Emergence From The Chapter 11 Cases [Abstract]
Accounts payable	$ 57
Other current liabilities	62
Accounts payable and other current liabilities	119
Debt subject to compromise	10,949
Accrued interest on debt subject to compromise	497
Long-term debt and accrued interest	11,446
Liabilities subject to compromise	$ 11,565

Emergence From The Chapter 11_5

Emergence From The Chapter 11 Cases (Schedule Of Reorganization Items) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Emergence From The Chapter 11 Cases [Abstract]
Write-off of debt issuance costs and original issue net discount on debt subject to compromise					$ (93)
Gain on settlement of liabilities subject to compromise	$ 5,274
Fresh start valuation adjustments	(1,038)
Debtor-in-possession financing costs	(15)				(121)
Secured Creditor Settlement					(58)
Professional fees and other bankruptcy related costs	(50)				(137)
Reorganization items, net	$ 4,171				$ (409)

Fresh Start Accounting (Narrati

Fresh Start Accounting (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2021	Apr. 30, 2021
Enterprise value	$ 12,500	$ 12,500
Decrease in right-of-use related to unfavorable lease contracts		4
Reduction in deferred tax assets		$ 1,500
Minimum [Member]
Enterprise value	10,500
Maximum [Member]
Enterprise value	$ 12,500

Fresh Start Accounting (Reconci

Fresh Start Accounting (Reconciliation Of Enterprise Value To Estimated Fair Value) (Details) - USD ($) $ / shares in Units, $ in Millions	4 Months Ended
	Apr. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fresh Start Accounting [Abstract]
Enterprise value	$ 12,500			$ 12,500
Plus: Cash and cash equivalents and restricted cash	940	$ 1,239	$ 322	$ 2,178	$ 1,887
Less: Fair value of debt and other liabilities	(7,267)
Less: Pension and other postretirement benefits	(1,774)
Less: Deferred tax liability	(291)	(643)	(558)
Fair value of Successor stockholders' equity	$ 4,108	$ 5,279	$ 5,134
Shares issued upon emergence	244,401,000
Per share value	$ 17

Fresh Start Accounting (Recon_2

Fresh Start Accounting (Reconciliation Of Enterprise Value To Reorganization Value) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2020
Fresh Start Accounting [Abstract]
Enterprise value			$ 12,500	$ 12,500
Plus: Cash and cash equivalents and restricted cash	$ 1,239	$ 322	$ 2,178	940	$ 1,887
Plus: Current liabilities (excluding debt, finance leases, and non-operating liabilities)				1,179
Plus: Long term liabilities (excluding debt, finance leases, deferred tax liability)				307
Reorganization value				$ 14,926

Fresh Start Accounting (Fresh S

Fresh Start Accounting (Fresh Start - Balance Sheet) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Apr. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 1,125	$ 322
Total current assets	2,781	2,597
Property, plant and equipment, net	13,933	11,850
Total assets	20,693	18,624
LIABILITIES AND EQUITY (DEFICIT)
Long-term debt due within one year	15	15
Accounts payable	857	1,200
Accrued other taxes	118	137
Other current liabilities	693	396
Total current liabilities	2,275	2,295
Deferred income taxes	643	558	$ 291
Other liabilities	553	483
Liabilities subject to compromise				$ 11,565
Total liabilities	15,414	13,490
Equity (Deficit):
Common stock	2	2
Retained earnings (deficit)	884	855
Accumulated other comprehensive income (loss), net of tax	96	79
Total equity	5,279	5,134	4,108
Total liabilities and equity	$ 20,693	$ 18,624
Predecessor [Member]
Current assets:
Cash and cash equivalents			2,059
Accounts receivable, net			516
Contract acquisition costs			91
Prepaid expenses			92
Income taxes and other current assets			45
Total current assets			2,803
Property, plant and equipment, net			13,020
Other intangibles, net			578
Other assets			526
Total assets			16,927
LIABILITIES AND EQUITY (DEFICIT)
Long-term debt due within one year			5,782
Accounts payable			518
Advanced billings			208
Accrued other taxes			185
Accrued interest			81
Pension and other postretirement benefits			48
Other current liabilities			309
Total current liabilities			7,131
Deferred income taxes			389
Pension and other postretirement benefits			2,163
Other liabilities			440
Total liabilities not subject to compromise			10,123
Liabilities subject to compromise			11,570
Total liabilities			21,693
Equity (Deficit):
Common stock			27
Additional paid-in capital			4,818
Retained earnings (deficit)			(8,855)
Accumulated other comprehensive income (loss), net of tax			(741)
Treasury common stock			(15)
Total equity			(4,766)
Total liabilities and equity			16,927
Successor [Member]
Current assets:
Cash and cash equivalents			890
Accounts receivable, net			516
Prepaid expenses			92
Income taxes and other current assets			42
Total current assets			1,540
Property, plant and equipment, net			8,547
Other intangibles, net			4,441
Other assets			398
Total assets			14,926
LIABILITIES AND EQUITY (DEFICIT)
Long-term debt due within one year			15
Accounts payable			512
Advanced billings			208
Accrued other taxes			185
Accrued interest			80
Pension and other postretirement benefits			48
Other current liabilities			326
Total current liabilities			1,374
Deferred income taxes			291
Pension and other postretirement benefits			1,726
Other liabilities			412
Principal outstanding			7,015
Total liabilities not subject to compromise			10,818
Total liabilities			10,818
Equity (Deficit):
Common stock			2
Additional paid-in capital			4,106
Total equity			4,108
Total liabilities and equity			14,926
Reorganization Adjustments [Member]
Current assets:
Cash and cash equivalents			(1,169)
Total current assets			(1,169)
Other assets			(8)
Total assets			(1,177)
LIABILITIES AND EQUITY (DEFICIT)
Long-term debt due within one year			(5,767)
Accounts payable			(6)
Accrued interest			(1)
Other current liabilities			53
Total current liabilities			(5,721)
Deferred income taxes			70
Principal outstanding			6,738
Total liabilities not subject to compromise			1,087
Liabilities subject to compromise			(11,570)
Total liabilities			(10,483)
Equity (Deficit):
Retained earnings (deficit)			10,028
Treasury common stock			15
Total equity			9,306
Total liabilities and equity			(1,177)
Reorganization Adjustments [Member] \| Predecessor [Member]
LIABILITIES AND EQUITY (DEFICIT)
Liabilities subject to compromise			11,570
Equity (Deficit):
Common stock			(27)
Additional paid-in capital			(4,818)
Reorganization Adjustments [Member] \| Successor [Member]
Equity (Deficit):
Common stock			2
Additional paid-in capital			4,106
Fresh Start Adjustments [Member]
Current assets:
Contract acquisition costs			(91)
Income taxes and other current assets			(3)
Total current assets			(94)
Property, plant and equipment, net			(4,473)
Other intangibles, net			3,863
Other assets			(120)
Total assets			(824)
LIABILITIES AND EQUITY (DEFICIT)
Other current liabilities			(36)
Total current liabilities			(36)
Deferred income taxes			(168)
Pension and other postretirement benefits			(437)
Other liabilities			(28)
Principal outstanding			277
Total liabilities not subject to compromise			(392)
Total liabilities			(392)
Equity (Deficit):
Retained earnings (deficit)			(1,173)
Accumulated other comprehensive income (loss), net of tax			741
Total equity			(432)
Total liabilities and equity			$ (824)

Fresh Start Accounting (Fresh_2

Fresh Start Accounting (Fresh Start - Net Cash Payments) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Apr. 30, 2021
Net uses of cash	$ 1,125	$ 322
Reorganization Adjustments [Member]
Net proceeds from Incremental Exit Term Loan Facility			$ 220
Release of restricted cash from other assets to cash			8
Total sources			228
Payments of Excess to Unsecured senior notes holders			(1,313)
Payments of pre-petition accounts payable and contract cure payments			(62)
Payments of professional fees and other bankruptcy related costs			(22)
Total uses			(1,397)
Net uses of cash			$ (1,169)

Fresh Start Accounting (Fresh_3

Fresh Start Accounting (Fresh Start - Cumulative Impact Of Reorganization) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Apr. 30, 2021
Net impact on accumulated deficit	$ 884	$ 855
Reorganization Adjustments [Member]
Gain on settlement of Liabilities Subject to Compromise			$ 5,274
Cancellation of Predecessor equity			4,754
Net impact on accumulated deficit			$ 10,028

Fresh Start Accounting (Fresh_4

Fresh Start Accounting (Fresh Start - Disposition Of Liabilities Subject To Compromise) (Details) - USD ($) $ in Millions	Apr. 30, 2021	Dec. 31, 2020
Liabilities subject to compromise pre-emergence		$ (11,565)
Reinstated on the Effective Date:
Accounts payable		(57)
Other current liabilities		$ (62)
Reorganization Adjustments [Member]
Liabilities subject to compromise pre-emergence	$ 11,570
Reinstated on the Effective Date:
Accounts payable	(66)
Other current liabilities	(59)
Less: total liabilities reinstated	(125)
Amounts settled per the Plan of Reorganization
Issuance of take back debt	(750)
Payment for settlement of unsecured senior noteholders	(1,313)
Equity issued at emergence to unsecured senior noteholders	(4,108)
Total amounts settled	(6,171)
Gain on settlement of Liabilities Subject to Compromise	$ 5,274

Fresh Start Accounting (Fresh_5

Fresh Start Accounting (Fresh Start - Summary Of Components Of Property And Equipment, Net And Fair Value) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Apr. 30, 2021
Property, plant and equipment	$ 16,324	$ 13,186
Less: Accumulated depreciation	(2,391)	(1,336)
Property, plant and equipment, net	$ 13,933	$ 11,850
Fresh Start Adjustments [Member]
Land			$ 40
Buildings and leasehold improvements			(958)
General support			(1,462)
Central office/electronic circuit equipment			(7,364)
Poles			(843)
Cable, fiber, and wire			(8,755)
Conduit			(282)
Construction work in progress			18
Property, plant and equipment			(19,606)
Less: Accumulated depreciation			15,133
Property, plant and equipment, net			(4,473)
Predecessor [Member]
Land			209
Buildings and leasehold improvements			2,134
General support			1,635
Central office/electronic circuit equipment			8,333
Poles			1,359
Cable, fiber, and wire			11,824
Conduit			1,611
Construction work in progress			1,048
Property, plant and equipment			28,153
Less: Accumulated depreciation			(15,133)
Property, plant and equipment, net			13,020
Successor [Member]
Land			249
Buildings and leasehold improvements			1,176
General support			173
Central office/electronic circuit equipment			969
Poles			516
Cable, fiber, and wire			3,069
Conduit			1,329
Construction work in progress			1,066
Property, plant and equipment			8,547
Property, plant and equipment, net			$ 8,547

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 2,120	$ 3,958	$ 5,676	$ 5,733
Subsidy and other revenue	111	222	75	54
Total revenue	2,231	4,180	5,751	5,787
Revenue from contracts with customers, performance obligation			806
Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,125	2,224	3,534	3,390
Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	647	1,091	1,373	1,498
Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	223	397	430	520
Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	125	246	339	325
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,133	2,125	3,097	3,116
Business And Wholesale [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 987	$ 1,833	$ 2,579	$ 2,617

Revenue Recognition (Disaggre_2

Revenue Recognition (Disaggregation Of Revenue Narrative) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Revenue Recognition [Abstract]
Lease revenue	$ 21	$ 42	$ 62	$ 63

Revenue Recognition (Summary Of

Revenue Recognition (Summary Of Changes In Contract Liabilities) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue Recognition [Abstract]
Contract current liabilities, Beginning balance	$ 28	$ 27
Contract current liabilities, Revenue recognized included in opening contract balance	(37)	(30)
Contract current liabilities, Credits granted, excluding amounts recognized as revenue	37	26
Contract current liabilities, Reclassified between current and concurrent	5	5
Contract current liabilities, Ending balance	33	28
Contract noncurrent liabilities, Beginning balance	17	11
Contract noncurrent liabilities, Revenue recognized included in opening contract balance	(14)	(11)
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue	18	22
Contract noncurrent liabilities, Reclassified between current and noncurrent	(5)	(5)
Contract noncurrent liabilities, Ending balance	$ 16	$ 17

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligations, Revenue) (Details) $ in Millions	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 806
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	$ 506
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	$ 186
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	$ 86
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	$ 16
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	$ 7
Performance obligation satisfaction period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 5
Performance obligation satisfaction period	1 year

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable [Abstract]
Bad debt expense		$ 14	$ 35	$ 26
Provision for bad debts	$ 14
Credits related to customers			$ 143	$ 67

Accounts Receivable (Accounts R

Accounts Receivable (Accounts Receivable) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for doubtful accounts	$ (53)	$ (47)	$ (57)		$ (130)
Accounts receivable, net	446	438
Retail And Wholesale [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	438	416
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 61	$ 69

Accounts Receivable (Activity I

Accounts Receivable (Activity In The Allowance For Credit Losses) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable [Abstract]
Allowance for credit losses, Beginning Balance	$ 130		$ 47	$ 57
Increases: Provision for bad debt charged to expense		14	35	26
Increases: Provision for bad debt charged to revenue	37	38	23	30
Write-offs charged against allowance, net of recoveries	(167)	5	(52)	(66)
Allowance for credit losses, Ending Balance		$ 57	$ 53	$ 47

Property, Plant And Equipment_2

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended	4 Months Ended	8 Months Ended	12 Months Ended
	Dec. 31, 2023	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Proceeds from sale of property	$ 63			$ 3,148	$ 70
Proceeds from sale of certain properties subject to leaseback						$ 23
Proceeds from financing lease transactions			$ 23	30	70
Property, plant and equipment	16,324			16,324	13,186
Capital expenditures		$ 500	$ 1,205	3,211	2,738
Capital expenditures incurred but not yet paid					71
Accounts payable associated with capital	656			656
Vendor financing payables associated with capital expenditures				255
Capitalized interest				83
Land and Building [Member]
Property, Plant and Equipment [Line Items]
Proceeds from sale of property						15
Aggregate carrying value						14
Gain (Loss) on sale of property						$ (1)
Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	179			179	121
Towers [Member]
Property, Plant and Equipment [Line Items]
Proceeds from sale of property	47
Gain (Loss) on sale of property	28
Property, plant and equipment	19			19
Materials And Supplies [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 594			$ 594	546
Increase in property, plant and equipment					$ 400

Property, Plant, And Equipment

Property, Plant, And Equipment (Property, Plant And Equipment, Net) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 16,324	$ 13,186
Less: Accumulated depreciation	(2,391)	(1,336)
Property, plant and equipment, net	13,933	11,850
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	243	244
Buildings And Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 1,221	1,212
Estimated useful lives	40 years
General Support [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 427	290
General Support [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
General Support [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Central Office Electronic Circuit Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 2,467	1,807
Central Office Electronic Circuit Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	8 years
Central Office Electronic Circuit Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Poles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 915	797
Estimated useful lives	30 years
Cable, Fiber And Wire [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 7,718	5,756
Cable, Fiber And Wire [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	27 years
Cable, Fiber And Wire [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Conduit [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 1,416	1,404
Estimated useful lives	50 years
Materials And Supplies [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 594	546
Construction Work In Progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 1,323	$ 1,130

Property, Plant, And Equipmen_2

Property, Plant, And Equipment (Schedule Of Depreciation Expense) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Depreciation [Abstract]
Depreciation expense	$ 407	$ 520	$ 1,094	$ 861

Intangibles (Narrative) (Detail

Intangibles (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
Intangibles (Narrative) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangibles impairment	$ 0	$ 0	$ 0
Estimated future amortization expense, 2024	321
Estimated future amortization expense, 2025	321
Estimated future amortization expense, 2026	301
Estimated future amortization expense, 2027	291
Estimated future amortization expense, 2028	$ 291
Customer Base [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		8 years
Customer Base [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		12 years
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	Dec. 31, 2023	Dec. 31, 2022
Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,441	$ 4,441
Accumulated Amortization	(856)	(535)
Net Carrying Amount	3,585	3,906
Customer Relationships - Business [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	800	800
Accumulated Amortization	(194)	(121)
Net Carrying Amount	606	679
Customer Relationships - Wholesale [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	3,491	3,491
Accumulated Amortization	(582)	(364)
Net Carrying Amount	2,909	3,127
Trademarks and Tradenames [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	150	150
Accumulated Amortization	(80)	(50)
Net Carrying Amount	$ 70	$ 100

Intangibles (Schedule Of Amorti

Intangibles (Schedule Of Amortization Expense) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Intangibles [Abstract]
Amortization expense	$ 99	$ 214	$ 321	$ 321

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details)

1 Months Ended

4 Months Ended

12 Months Ended

Aug. 08, 2023 USD ($)

Oct. 13, 2021 USD ($)

Apr. 30, 2021 USD ($) shares

Nov. 25, 2020 USD ($)

Oct. 08, 2020 USD ($)

Sep. 30, 2023 USD ($)

Apr. 30, 2021 USD ($) shares

Dec. 31, 2023 USD ($) item

Dec. 31, 2019 USD ($)

Dec. 31, 2018 USD ($)

Dec. 31, 2022 USD ($)

May 12, 2022 USD ($)

Debt Instrument [Line Items]

Principal outstanding

$ 11,231,000,000

$ 8,963,000,000

Weighted average interest rate

7.103%

6.76%

Remaining outstanding principal

$ 11,231,000,000

$ 8,963,000,000

Financing obligation for contributions of real property to pension plan

$ 37,000,000

Lease term of contributed property

20 years

Combined average aggregate annual rent

$ 5,000,000

Gain (loss) on contribution of property to defined benefit

Interest expense

$ 450,000,000

Finance lease liability obligation

$ 53,000,000

Securitized Financing Facility [Member]

Debt Instrument [Line Items]

Interest rate

Line of credit facility maximum borrowing capacity

$ 500,000,000

Number of available extensions of repayment date | item

Debt instrument, extension terms

1 year

First Lien Notes Due 3/15/2031 [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 750,000,000

Interest rate

8.625%

First Lien Notes Due 4/1/2027 [Member]

Debt Instrument [Line Items]

Interest rate

Final Maturity Date

Apr. 01, 2027

First Lien Notes Due 5/15/2030 [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 1,200,000,000

Interest rate

8.75%

Second Lien Notes Due 4/1/2026 [Member]

Debt Instrument [Line Items]

Interest rate

8.50%

Final Maturity Date

Apr. 01, 2026

Term Loan Facility [Member] | SOFR [Member]

Debt Instrument [Line Items]

Interest rate margin

3.75%

Term Loan Facility [Member] | Base Rate [Member]

Debt Instrument [Line Items]

Interest rate margin

2.75%

Term Loan Facility [Member] | SOFR Floor [Member]

Debt Instrument [Line Items]

Interest rate margin

0.75%

Revolving Facility [Member]

Debt Instrument [Line Items]

Letters of credit outstanding

$ 358,000,000

Available borrowing capacity

$ 542,000,000

Line of Credit Facility, Maximum Permitted Leverage Ratio - Initial Covenant Term

3.50%

Line of Credit Facility, Maximum Permitted Leverage Ratio - 2nd Covenant Term

3.25%

Line of Credit Facility, Maximum Permitted Leverage Ratio - 3rd Covenant Term

Line of credit facility maximum borrowing capacity

$ 900,000,000

Revolving Facility [Member] | SOFR [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

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

$ 850,000,000

Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 1,119,000,000

Interest rate

6.60%

Proceeds from issuance of secured debt

$ 1,100,000,000

Remaining outstanding principal

$ 1,119,000,000

Final Maturity Date

Aug. 20, 2053

Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 155,000,000

Interest rate

8.30%

Proceeds from issuance of secured debt

$ 155,000,000

Remaining outstanding principal

$ 155,000,000

Final Maturity Date

Aug. 20, 2053

Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 312,000,000

Interest rate

11.50%

Proceeds from issuance of secured debt

$ 312,000,000

Remaining outstanding principal

$ 312,000,000

Final Maturity Date

Aug. 20, 2053

Fiber Term Notes [Member]

Debt Instrument [Line Items]

Proceeds from issuance of secured debt

1,600,000,000

Debt, original issue discounts

$ 58,000,000

Debt On Frontier Southwest Properties [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 47,000,000

Remaining outstanding principal

47,000,000

Senior Secured Notes [Member] | Second Lien Notes Due 2030 [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 1,000,000,000

Interest rate

Maturity year

2030

Senior Secured Notes [Member] | DIP-to-Exit First Lien Notes Due 10/15/2027 [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 1,150,000,000

Interest rate

5.875%

Final Maturity Date

Oct. 15, 2027

Senior Secured Notes [Member] | DIP-to-Exit First Lien Notes Due 5/1/2028 [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 1,550,000,000

Interest rate

Final Maturity Date

May 01, 2028

Senior Secured Notes [Member] | Second Lien Notes Due 05/01/2029 [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 1,000,000,000

Interest rate

6.75%

Final Maturity Date

May 01, 2029

Senior Secured Notes [Member] | Takeback Notes [Member]

Debt Instrument [Line Items]

Aggregate principal amount

$ 750,000,000

Interest rate

5.875%

Final Maturity Date

Nov. 01, 2029

Senior Notes [Member]

Debt Instrument [Line Items]

Extinguishment of debt, amount

$ 53,000,000

Common stock shares issued | shares

244,401,000

Secured Debt [Member]

Debt Instrument [Line Items]

Principal outstanding

8,848,000,000

8,113,000,000

Remaining outstanding principal

8,848,000,000

8,113,000,000

Secured Debt [Member] | First Lien Notes Due 10/15/2027 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 1,150,000,000

Interest rate

5.875%

Remaining outstanding principal

$ 1,150,000,000

Final Maturity Date

Oct. 15, 2027

Secured Debt [Member] | First Lien Notes Due 5/1/2028 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 1,550,000,000

Interest rate

Remaining outstanding principal

$ 1,550,000,000

Final Maturity Date

May 01, 2028

Secured Debt [Member] | First Lien Notes Due 3/15/2031 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 750,000,000

Interest rate

8.625%

Remaining outstanding principal

$ 750,000,000

Final Maturity Date

Mar. 15, 2031

Secured Debt [Member] | First Lien Notes Due 5/15/2030 [Member]

Debt Instrument [Line Items]

Principal outstanding

$ 1,200,000,000

Interest rate

8.75%

Remaining outstanding principal

$ 1,200,000,000

Final Maturity Date

May 15, 2030

Long-Term Debt (Long-Term Debt)

Long-Term Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal debt outstanding, beginning			$ 8,963
Principal Payments and Retirements			(68)
New Borrowings			2,336
Principal debt outstanding, ending			11,231	$ 8,963
Less: Debt issuance costs			(71)	(28)
Less: Debt premium (discount)			(64)
Less: Current portion			(15)	(15)
Plus: Unamortized fair value adjustments			165	190
Long-term debt			$ 11,246	9,110
Long-term debt, fair value adjustment	$ (236)
Interest Rate			7.103%
Net proceeds from long-term debt borrowings	$ 225	$ 1,000	$ 2,278	1,200
Secured Debt Issued By Frontier [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning			8,113
Principal Payments and Retirements			(15)
New Borrowings			750
Principal debt outstanding, ending			$ 8,848	8,113
Interest Rate			7.001%
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	100
Interest Rate			7.751%
Unsecured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning			$ 750
Principal debt outstanding, ending			$ 750	$ 750
Interest Rate			6.899%

Long-Term Debt (Schedule Of Sec

Long-Term Debt (Schedule Of Secured And Unsecured Debt) (Details) - USD ($)		12 Months Ended
	Aug. 08, 2023	Dec. 31, 2023	Dec. 31, 2022	May 12, 2022	Dec. 31, 2020
Debt Instrument [Line Items]
Principal outstanding		$ 11,231,000,000	$ 8,963,000,000
Weighted average interest rate		7.103%	6.76%
Debt prior to reclassification to liabilities subject to compromise					$ 10,949,000,000
First Lien Notes Due 5/15/2030 [Member]
Debt Instrument [Line Items]
Interest rate				8.75%
First Lien Notes Due 3/15/2031 [Member]
Debt Instrument [Line Items]
Interest rate				8.625%
Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,119,000,000
Interest rate	6.60%	6.60%
Proceeds from issuance of secured debt	$ 1,100,000,000
Final Maturity Date		Aug. 20, 2053
Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 155,000,000
Interest rate	8.30%	8.30%
Proceeds from issuance of secured debt	$ 155,000,000
Final Maturity Date		Aug. 20, 2053
Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 312,000,000
Interest rate	11.50%	11.50%
Proceeds from issuance of secured debt	$ 312,000,000
Final Maturity Date		Aug. 20, 2053
Fiber Term Notes [Member]
Debt Instrument [Line Items]
Proceeds from issuance of secured debt	$ 1,600,000,000
Secured Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 8,848,000,000	$ 8,113,000,000
Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,435,000,000	$ 1,450,000,000
Interest rate		9.22%	8.50%
Final Maturity Date		Oct. 08, 2027
Secured Debt [Member] \| First Lien Notes Due 10/15/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,150,000,000	$ 1,150,000,000
Interest rate		5.875%	5.875%
Final Maturity Date		Oct. 15, 2027
Secured Debt [Member] \| First Lien Notes Due 5/1/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,550,000,000	$ 1,550,000,000
Interest rate		5%	5%
Final Maturity Date		May 01, 2028
Secured Debt [Member] \| First Lien Notes Due 5/15/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,200,000,000	$ 1,200,000,000
Interest rate		8.75%	8.75%
Final Maturity Date		May 15, 2030
Secured Debt [Member] \| First Lien Notes Due 3/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750,000,000
Interest rate		8.625%
Final Maturity Date		Mar. 15, 2031
Secured Debt [Member] \| Second Lien Notes Due 5/1/2029 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,000,000,000	$ 1,000,000,000
Interest rate		6.75%	6.75%
Final Maturity Date		May 01, 2029
Secured Debt [Member] \| Second Lien Notes Due 11/1/2029 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750,000,000	$ 750,000,000
Interest rate		5.875%	5.875%
Final Maturity Date		Nov. 01, 2029
Secured Debt [Member] \| Second Lien Notes Due 1/15/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,000,000,000	$ 1,000,000,000
Interest rate		6%	6%
Final Maturity Date		Jan. 15, 2030
Secured Debt [Member] \| IDRB Due 5/1/2030 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 13,000,000	$ 13,000,000
Interest rate		6.20%	6.20%
Final Maturity Date		May 01, 2030
Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,633,000,000	$ 100,000,000
Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 47,000,000	$ 100,000,000
Interest rate		8.50%	8.50%
Final Maturity Date		Nov. 15, 2031
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,119,000,000
Interest rate		6.60%
Final Maturity Date		Jul. 20, 2028
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 155,000,000
Interest rate		8.30%
Final Maturity Date		Jul. 20, 2028
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 312,000,000
Interest rate		11.50%
Final Maturity Date		Jul. 20, 2028
Unsecured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 750,000,000	$ 750,000,000
Unsecured Subsidiary Debt [Member] \| Debentures Due 5/15/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 200,000,000	$ 200,000,000
Interest rate		6.75%	6.75%
Final Maturity Date		May 15, 2027
Unsecured Subsidiary Debt [Member] \| Debentures Due 2/1/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 300,000,000	$ 300,000,000
Interest rate		6.86%	6.86%
Final Maturity Date		Feb. 01, 2028
Unsecured Subsidiary Debt [Member] \| Debentures Due 2/15/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 200,000,000	$ 200,000,000
Interest rate		6.73%	6.73%
Final Maturity Date		Feb. 15, 2028
Unsecured Subsidiary Debt [Member] \| Debentures Due 10/15/2029 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 50,000,000	$ 50,000,000
Interest rate		8.40%	8.40%
Final Maturity Date		Oct. 15, 2029

Long-Term Debt (Material Terms

Long-Term Debt (Material Terms Of Fiber Term Notes) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Aug. 08, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Principal outstanding	$ 11,231,000,000		$ 8,963,000,000
Interest rate per annum	7.103%
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	$ 1,119,000,000
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	$ 155,000,000
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	$ 312,000,000
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	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges	$ 7	$ 21	$ 73	$ 99
Lease Impairment Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges			65	44
Severance And Employee Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges	$ 7	11		44
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges			$ 8	$ 11
Professional Fees [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges		$ 10

Restructuring And Other Charg_4

Restructuring And Other Charges (Changes In Restructuring Reserve) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restructuring And Other Charges [Abstract]
Restructuring Reserve, Beginning Balance	$ 9	$ 7
Severance expense	65	44
Other costs	8	55
Cash payments during the period	(72)	(97)
Restructuring Reserve, Ending Balance	$ 10	$ 9

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
Leases (Narrative) (Details) - USD ($) $ in Millions	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Leases [Line Items]
Option to terminate leases, Lessee			1 year
Retained earnings (deficit)			$ 884	$ 855
Option to terminate leases, Lessor			1 year
Lease revenue	$ 21	$ 42	$ 62	$ 63
Minimum [Member]
Leases [Line Items]
Operating and finance lease terms, Lessee			1 year
Operator lease terms, Lessor			1 year
Maximum [Member]
Leases [Line Items]
Operating and finance lease terms, Lessee			83 years
Operator lease terms, Lessor			62 years

Leases (Components Of Lease Cos

Leases (Components Of Lease Cost) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended		12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Aug. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Amortization of right-of-use assets	$ 7		$ 13	$ 25	$ 19
Interest on lease liabilities	4		6	16	9
Finance lease cost	11		19	41	28
Operating lease cost	19		38	61	62
Sublease income	(4)		(11)	(15)	(12)
Total Lease cost	26		$ 46	87	78
Short-term lease cost	1	$ 2		2	3
Variable lease cost	$ 2	$ 4		$ 5	$ 5

Leases (Supplemental Balance Sh

Leases (Supplemental Balance Sheet Information Related To Leases) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Supplemental Balance Sheet Information Related To Leases [Line Items]
Operating right-of-use assets	$ 181	$ 187
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets, Noncurrent	Other Assets, Noncurrent
Finance right-of-use assets	$ 179	$ 121
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Property, plant and equipment, net	Property, plant and equipment, net
Operating lease liabilities	$ 195	$ 213
Finance lease liabilities	$ 209	$ 133
Operating leases, Weighted-average remaining lease term	7 years 8 months 19 days	8 years 5 months 1 day
Operating leases, Weighted-average discount rate	5.92%	5.87%
Finance lease, Weighted-average remaining lease term	10 years 8 months 19 days	12 years 9 months 21 days
Finance lease, Weighted-average discount rate	7.18%	8.53%
Other Current Liabilities [Member]
Supplemental Balance Sheet Information Related To Leases [Line Items]
Operating lease liabilities	$ 41	$ 154
Finance lease liabilities	28	181
Other Noncurrent Liabilities [Member]
Supplemental Balance Sheet Information Related To Leases [Line Items]
Operating lease liabilities	42	171
Finance lease liabilities	$ 18	$ 115

Leases (Supplemental Cash Flow

Leases (Supplemental Cash Flow Information Related To Leases) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating cash flows provided by operating leases	$ 21	$ 63	$ 62	$ 63
Operating cash flows used by operating leases	(14)	(38)	(61)	(62)
Operating cash flows used by finance leases	(5)	(6)	(15)	(9)
Financing cash flows used by finance leases	(7)	(13)	(25)	(19)
Right-of-use assets obtained in exchange for lease liabilities, Operating leases	$ 8	10	36	44
Right-of-use assets obtained in exchange for lease liabilities, Finance leases		$ 25	$ 60	$ 4

Leases (Maturity Analysis For O

Leases (Maturity Analysis For Operating and Finance Lease Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	$ 38
2025	35
2026	32
2027	27
2028	24
Thereafter	60
Total lease payments	216
Less: imputed interest	(21)
Present value of lease liabilities	195	$ 213
Finance Lease, Liability, Payment, Due [Abstract]
2024	37
2025	34
2026	32
2027	27
2028	21
Thereafter	111
Total lease payments	262
Less: imputed interest	(53)
Present value of lease liabilities	$ 209	$ 133

Leases (Maturity Analysis For_2

Leases (Maturity Analysis For Operating Leases From Customers) (Details) $ in Millions	Dec. 31, 2023 USD ($)
Leases [Abstract]
2024	$ 4
2025	4
2026	4
2027	4
2028	3
Thereafter	2
Total lease payments from customers	$ 21

Investment and Other Income (_3

Investment and Other Income (Loss), Net (Narrative) (Details) - USD ($) $ in Millions	4 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Investment and Other Income (Loss), Net [Abstract]
Pension remeasurement gain		$ 202	$ 218
OPEB remeasurement (loss) gain		$ (3)	$ 248

Investment and Other Income (_4

Investment and Other Income (Loss), Net (Components Of Investment And Other Income (Loss)) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Investment and Other Income (Loss), Net [Abstract]
Interest and dividend income		$ 1	$ 87	$ 42
Pension benefit	6	52	19	75
OPEB costs	(4)	(50)	(9)	(18)
OPEB remeasurement (loss) gain			(3)	248
Pension remeasurement gain			(3)	248
Pension remeasurement gain			202	218
All other, net	(1)	(8)	(18)	(11)
Total investment and other income (loss), net	$ 1	$ (5)	$ 278	$ 554

Capital Stock (Narrative) (Deta

Capital Stock (Narrative) (Details) - $ / shares shares in Thousands	Dec. 31, 2023	Dec. 31, 2022
Capital Stock [Abstract]
Common stock, shares authorized	1,750,000	1,750,000
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares issued	245,813	245,021
Common stock, shares outstanding	245,813	245,021
Preferred stock, shares authorized	50,000
Preferred stock, par value	$ 0.01
Preferred stock, shares issued	0
Preferred stock, shares outstanding	0

Stock Plans (Narrative) (Detail

Stock Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Stock Plans (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Frontier Communications Parent, Inc. 2021 Management Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under the plan (in shares)	15,600,000
Emergence LTI Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under the plan (in shares)	4,309,000
2017 EIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant under the plan (in shares)	0
Plan authorization period	10 years
Vesting period	4 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Remaining unrecognized compensation cost associated with unvested restricted stock awards	$ 36,000
Weighted average period over which unvested restricted stock awards unrecognized compensation cost is expected to be recognized (in years)	1 year
Compensation expense	$ 38,000	$ 34,000
Non-Employee Directors’ Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	1,000	1,000	$ 1,000
Cash compensation	250		$ 300,000,000
Unrecognized compensation cost	$ 150
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	$ 69,000	$ 47,000
Minimum [Member] \| Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	0%	0%
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%
Maximum [Member] \| Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Payout range, percent of target units	200%	200%
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%

Stock Plans (Restricted Shares

Stock Plans (Restricted Shares Outstanding) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	4 Months Ended	8 Months Ended			12 Months Ended
	Apr. 30, 2021	Aug. 31, 2022	Dec. 31, 2021	Aug. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	$ (1)
Performance Stock [Member] \| Granted In 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted (in shares)		2,100					1,100
Restricted stock granted (in dollars per shares)				$ 30.85
Restricted stock forfeited (in dollars per shares)		$ 27.22
Performance Stock [Member] \| Granted In 2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted (in shares)					200	200
Restricted stock granted (in dollars per shares)					$ 23.95	$ 26.81
2021 Incentive Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)		2,483			2,514	2,483
Restricted stock granted (in shares)			2,578		1,373	1,104
Restricted stock vested (in shares)			(21)		(1,225)	(892)
Restricted stock forfeited (in shares)			(74)		(194)	(181)
Balance at end of period (in shares)			2,483		2,468	2,514	2,483
Balance at beginning of period (in dollars per shares)		$ 28.67			$ 25.78	$ 28.67
Restricted stock granted (in dollars per shares)			$ 28.66		23.11	25.80
Restricted stock vested (in dollars per shares)			28.44		25.77	25.81
Restricted stock forfeited (in dollars per shares)			28.52		24.97	25.88
Balance at end of period (in dollars per shares)			$ 28.67		$ 24.37	$ 25.78	$ 28.67
Balance at beginning of period		$ 72			$ 64	$ 72
Restricted stock granted			$ 75		35	28
Restricted stock vested					(31)	(23)
Balance at end of period			$ 72		$ 63	$ 64	$ 72
2021 Incentive Plan [Member] \| Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)		3,144			3,485	3,144
Restricted stock granted (in shares)			3,157		1,040	388
Restricted stock forfeited (in shares)			(13)		(38)	(47)
Balance at end of period (in shares)			3,144		4,487	3,485	3,144
Balance at beginning of period (in dollars per shares)		$ 25.62			$ 25.62	$ 25.62
Restricted stock granted (in dollars per shares)					24.36
Restricted stock forfeited (in dollars per shares)			25.61
Balance at end of period (in dollars per shares)			$ 25.62		$ 25.33	$ 25.62	$ 25.62
2017 EIP [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)	304		154	304			304
Restricted stock vested (in shares)	(41)
Restricted stock forfeited (in shares)	(109)
Balance at end of period (in shares)	154
Cancellation of restricted stock (in shares)	(154)
Balance at beginning of period (in dollars per shares)			$ 5.38
Restricted stock vested (in dollars per shares)	$ 8.23
Restricted stock forfeited (in dollars per shares)	8.23
Balance at end of period (in dollars per shares)	$ 5.38

Stock Plans (Target Performance

Stock Plans (Target Performance Shares) (Details) - 2021 Incentive Plan [Member] - Performance Stock [Member] - $ / shares shares in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares)		3,485	3,144
Target performance shares awarded, net (in shares)	3,157	1,040	388
Target performance shares forfeited (in shares)	(13)	(38)	(47)
Balance at end of period (in shares)	3,144	4,487	3,485
Balance at beginning of period (in dollars per shares)		$ 25.62	$ 25.62
Target performance shares awarded, net (in dollars per shares)		24.36
Target performance shares forfeited (in dollars per shares)	25.61
Balance at end of period (in dollars per shares)	$ 25.62	$ 25.33	$ 25.62

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Millions	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Income Tax Contingency [Line Items]
Expected income refunds			$ 8
Income Taxes Receivable, Noncurrent			13
Income taxes paid	$ 9	$ 28	0	$ 8
Valuation allowance			180	$ 141
Gross tax liability for tax positions that may not be sustained under a more likely than not threshold			5
Deferred income tax payment			228
Valuation allowance, net of federal benefit			$ 180
Research Tax Credit Carryforward [Member]
Income Tax Contingency [Line Items]
Tax credit expiration year			2041
Research and development credits			$ 10
Internal Revenue Service (IRS) [Member]
Income Tax Contingency [Line Items]
Operating loss carryforward			1,300
Tax effects on operating loss carryforwards			272
Internal Revenue Service (IRS) [Member] \| Indefinite Tax Period [Member]
Income Tax Contingency [Line Items]
Operating loss carryforward			956
Tax effects on operating loss carryforwards			$ 201
State and Local Jurisdiction [Member]
Income Tax Contingency [Line Items]
Tax credit expiration year			2024
Various tax credits			$ 34
State and Local Jurisdiction [Member] \| State Net Operating Loss Carryforward [Member]
Income Tax Contingency [Line Items]
Operating loss carryforward			$ 3,450
Tax credit expiration year			2042
Minimum [Member] \| Internal Revenue Service (IRS) [Member]
Income Tax Contingency [Line Items]
Tax credit expiration year			2036
Maximum [Member] \| Internal Revenue Service (IRS) [Member]
Income Tax Contingency [Line Items]
Tax credit expiration year			2037

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Provision For Income Taxes) (Details)	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 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	0.50%	3.10%	13.70%	4.80%
Tax reserve adjustment		0.10%		0.60%
Fresh start and reorganization adjustments	(24.90%)
Changes in certain deferred tax balances		(8.20%)	23.40%	(0.50%)
Nondeductible Executive Compensation under Sec. 162(m)			12.20%	2%
Sec. 162(f) nondeductible penalties			3.10%	0.30%
All other, net	0.30%	1.20%	1.90%	(1.80%)
Effective tax rate	(3.10%)	17.20%	75.30%	26.40%

Income Taxes (Components Of Net

Income Taxes (Components Of Net Deferred Income Tax Liability (Asset) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Deferred income tax liabilities:
Property, plant and equipment basis differences	$ 1,342	$ 1,059
Intangibles	184	178
Deferred revenue/expense	(8)	(7)
Other, net	45	47
Gross deferred income tax liability	1,563	1,277
Deferred income tax assets:
Pension liability	48	123
Tax operating loss carryforward	476	306
Employee benefits	83	91
Interest expense deduction limitation carryforward	260	112
Accrued expenses	80	80
Lease obligations	111	96
Tax credit	32	14
Allowance for doubtful accounts	11	13
Other, net	(1)	25
Gross deferred income tax asset	1,100	860
Less: Valuation allowance	(180)	(141)
Net deferred income tax asset	920	719
Net deferred income tax liability	$ 643	$ 558

Income Taxes (Schedule Of Compo

Income Taxes (Schedule Of Components Of Income Tax Expense (Benefit)) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Current [Abstract]
State	$ 12	$ 8	$ 10	$ (7)
Total Current	12	8	10	(7)
Deferred [Abstract]
Federal	(116)	(84)	58	125
State	(32)	162	20	40
Total Deferred	(148)	78	78	165
Total income tax expense (benefit)	(136)	86	88	158
Income taxes charged (credited) to equity of Frontier [Abstract]
Deferred income taxes (benefits) arising from the recognition of additional pension/OPEB liability		19	6	8
Total income tax expense (benefit)	$ (136)	$ 105	$ 94	$ 166

Income Taxes (Changes In The Ba

Income Taxes (Changes In The Balance Of Unrecognized Tax Benefits) (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Unrecognized tax benefits - beginning of period	$ 16	$ 5	$ 1	$ 1
Gross decreases - prior period tax positions		(1)
Gross increases - current period tax positions		1	4
Gross decreases - current period tax positions	(15)
Unrecognized tax benefits - end of period	$ 1	$ 5	$ 5	$ 1

Net Income Per Common Share (Na

Net Income Per Common Share (Narrative) (Details) - Stock Units [Member] - shares		12 Months Ended
	Apr. 30, 2021	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares included in the computation of diluted earnings per share (in shares)		0	0
Old Frontier Director And Employee Compensation Plans [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares included in the computation of diluted earnings per share (in shares)	339,544

Net Income Per Common Share (Re

Net Income Per Common Share (Reconciliation Of Net Loss Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Net income attributable to Frontier common shareholders	$ 4,541	$ 414	$ 29	$ 441
Total basic net income attributable to Frontier common shareholders	4,541	414	29	441
Total diluted net income attributable to Frontier common shareholders	$ 4,541	$ 414	$ 29	$ 441
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)	104,799	244,405	245,517	244,781
Less: Weighted average unvested restricted stock awards	(215)
Total weighted average shares outstanding - basic	104,584	244,405	245,517	244,781
Basic net earnings per share attributable to Frontier common shareholders	$ 43.42	$ 1.69	$ 0.12	$ 1.80
Total weighted average shares outstanding - basic	104,584	244,405	245,517	244,781
Total weighted average shares outstanding - diluted	104,924	245,885	248,459	245,280
Diluted net earnings per share attributable to Frontier common shareholders	$ 43.28	$ 1.68	$ 0.12	$ 1.80
Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)	340	1,480	2,330
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)			612	499

Comprehensive Income (Accumulat

Comprehensive Income (Accumulated Other Comprehensive Income, Net Of Tax) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	$ (4,900)	$ 4,108	$ 5,134	$ 4,600
Net current-period other comprehensive income (loss)	359	60	17	19
Balance at ending	4,108	4,600	5,279	5,134
Pension And OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Deferred tax items		15	29	23	$ 234
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	(755)		79	60
Other comprehensive income before reclassifications	344	64		30
Amounts reclassified from accumulated other comprehensive income (loss) to net loss	15	(4)	(17)	(11)
Net current-period other comprehensive income (loss)	359	60	17	19
Cancellation of Predecessor equity	(396)
Balance at ending		60	96	79
Accumulated Other Comprehensive Income (Loss) [Member] \| Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	(699)
Other comprehensive income before reclassifications	270
Amounts reclassified from accumulated other comprehensive income (loss) to net loss	19
Net current-period other comprehensive income (loss)	289
Cancellation of Predecessor equity	(410)
Accumulated Other Comprehensive Income (Loss) [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	(56)		79	60
Other comprehensive income before reclassifications	74	64	34	30
Amounts reclassified from accumulated other comprehensive income (loss) to net loss	(4)	(4)	(17)	(11)
Net current-period other comprehensive income (loss)	70	60	17	19
Cancellation of Predecessor equity	$ 14
Balance at ending		$ 60	$ 96	$ 79

Comprehensive Income (Reclassif

Comprehensive Income (Reclassification Out Of AOCI) (Details) - Reclassification Out Of Accumulated Other Comprehensive Income [Member] - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Pension [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications of actuarial losses, pretax	$ (24)
Tax impact	5
Reclassifications, net of tax	(19)
OPEB [Member] \| Amortization Of Defined Benefit Cost Items [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications of actuarial losses, pretax	5	$ 5	$ 22	$ 13
Tax impact	(1)	(1)	(5)	(2)
Reclassifications, net of tax	4	4	17	11
OPEB [Member] \| Prior-Service Costs [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications of actuarial losses, pretax	10	$ 5	$ 22	$ 13
OPEB [Member] \| Actuarial Losses [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Reclassifications of actuarial losses, pretax	$ (5)

Segment Information (Narrative)

Segment Information (Narrative) (Details)	12 Months Ended
Segment Information (Narrative) (Details)	Dec. 31, 2023 segment
Segment Information [Abstract]
Number of operating regions	1
Number of reportable segments	1

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Capitalization of pension and OPEB expense	$ 7	$ 15		$ 18
Estimated Pension And OPEB Expense					$ 21
Pension remeasurement gain				(3)	248
OPEB Remeasurement				$ (3)	$ 248
Pension [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate (in hundredths)	3.10%	2.90%		5.20%	5.50%	2.90%	2.60%
Rate of return on plan assets (in hundredths)	7.50%	7.50%		7.50%	7.50%
Benefit obligation				$ 0	$ 200
Settlement threshold				180	175
Pension settlement costs					55
Contributions to plans				134	176	$ 42
Pension payments				129
Plan assets		$ 2,655		2,268	2,033	$ 2,655
Accumulated benefit obligation					200
Actuarial gains (loss)	$ 328	30		$ 44	$ 867
Actuarial gain change basis points				30%	260%
Benefit payments				$ 204	$ 75
Special termination benefits enhancements				$ 44
Pension [Member] \| Scenario, Forecast [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Rate of return on plan assets (in hundredths)			7.50%
Pension [Member] \| Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Amortization period				7 years
Pension [Member] \| Maximum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Amortization period				15 years
401(K) Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
401(k) savings plan employer contributions	$ 14	$ 25		$ 37	$ 38
OPEB [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate (in hundredths)	3.30%	3%		5.20%	5.50%	3%
Contributions to plans				$ 42	$ 46
Plan assets
Increase (decrease) in accumulated benefit obligation for plan amendment						$ 79
Prior service credits deferred in accumulated comprehensive income				45	40
Actuarial gains (loss)	$ 99	$ 37		$ (3)	248
Annual rate of increase in the per-capita cost of covered medical benefits (in hundredths)				6.75%
Annual rate of increase in the per-capita cost of covered medical benefits in 2032 (in hundredths)				4.75%
Benefit payments				$ 53	$ 56
OPEB [Member] \| Minimum [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rate (in hundredths)		3%				3%
Fixed Income Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target asset allocation				35%
Equity Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Target asset allocation				65%

Retirement Plans (Projected Ben

Retirement Plans (Projected Benefit Obligation, Fair Values Of Plan Assets And Amounts Recognized In The Balance Sheet) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Amounts recognized in the consolidated balance sheet
Pension and other postretirement benefits - current			$ (38)	$ (39)
Pension and other postretirement benefits - noncurrent			(697)	(1,044)
Pension [Member]
Change in projected benefit obligation (PBO)
PBO at beginning of the period			2,510	3,477
Service cost	$ 32	$ 53	51	69
Interest cost	31	69	129	106
Actuarial gain	(328)	(30)	(44)	(867)
Benefits paid			(204)	(75)
Settlements			0	(200)
PBO at end of the period		3,477	2,442	2,510	$ 3,477
Change in plan assets
Fair value of plan assets at beginning of the period			2,033	2,655
Actual return on plan assets			305	(523)
Employer contribution			134	176	42
Settlements				(200)
Benefits paid			(204)	(75)
Fair value of plan assets at end of the period		2,655	2,268	2,033	2,655
Funded status			(174)	(477)
Amounts recognized in the consolidated balance sheet
Pension and other postretirement benefits - noncurrent			(174)	(477)
OPEB [Member]
Change in projected benefit obligation (PBO)
PBO at beginning of the period			606	897
Service cost	7	11	8	13
Interest cost	9	18	31	31
Plan amendments			(45)	(41)
Plan participants' contributions			11	10
Actuarial gain	$ (99)	(37)	3	(248)
Benefits paid			(53)	(56)
PBO at end of the period		897	561	606	897
Change in plan assets
Fair value of plan assets at beginning of the period
Plan participants' contributions			11	10
Employer contribution			42	46
Benefits paid			(53)	(56)
Fair value of plan assets at end of the period
Funded status			(561)	(606)
Amounts recognized in the consolidated balance sheet
Pension and other postretirement benefits - current			(38)	(39)
Pension and other postretirement benefits - noncurrent			(523)	(567)
Accumulated other comprehensive gain		$ (75)	$ (125)	$ (102)	$ (75)

Retirement Plans (Net Periodic

Retirement Plans (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	4 Months Ended	8 Months Ended	12 Months Ended
	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Pension remeasurement gain			$ 3	$ (248)
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	32	$ 53	51	69
Interest cost on projected benefit obligation	31	69	129	106
Expected return on plan assets	(61)	(127)	(148)	(181)
(Gain) / Loss recognized		6	(202)	(218)
Amortization of unrecognized loss	24
Net periodic cost (income)	26	1	(170)	(224)
Pension settlement costs				55
Total pension benefit cost (income)	26	1	(170)	(169)
OPEB [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	7	11	8	13
Interest cost on projected benefit obligation	9	18	31	31
(Gain) / Loss recognized		37	3	(248)
Amortization of prior service credit	(10)	(5)	(22)	(13)
Amortization of unrecognized loss	5
Net periodic cost (income)	11	61	20	(217)
Total pension benefit cost (income)	$ 11	$ 61	$ 20	$ (217)

Retirement Plans (Weighted Aver

Retirement Plans (Weighted Average Asset Allocations, By Asset Category) (Details)	Dec. 31, 2023	Dec. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Weighted average asset allocation (in hundredths)	100%	100%
Equity Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Weighted average asset allocation (in hundredths)	49%	58%
Debt Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Weighted average asset allocation (in hundredths)	40%	30%
Alternative And Other Investments [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Weighted average asset allocation (in hundredths)	11%	12%

Retirement Plans (Expected Bene

Retirement Plans (Expected Benefit Payments Over The Next Ten Years) (Details) - Pension [Member] $ in Millions	Dec. 31, 2023 USD ($)
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2024	$ 238
2025	237
2026	232
2027	227
2028	226
2029 - 2033	1,049
Total	$ 2,209

Retirement Plans (Schedule Of A

Retirement Plans (Schedule Of Assumptions Used) (Details)	4 Months Ended	8 Months Ended	12 Months Ended
Retirement Plans (Schedule Of Assumptions Used) (Details)	Apr. 30, 2021	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Pension [Member]
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Discount rate - used at period end to value obligation (in hundredths)	3.10%	2.90%	5.20%	5.50%	2.60%
Discount rate - used at beginning of period to compute annual cost	2.60%	3.10%	5.50%	2.90%
Expected long-term rate of return on plan assets (in hundredths)	7.50%	7.50%	7.50%	7.50%
Rate of increase in compensation levels (in hundredths)	2%	2%	3%	3%
OPEB [Member]
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Discount rate - used at period end to value obligation (in hundredths)	3.30%	3%	5.20%	5.50%
OPEB [Member] \| Minimum [Member]
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Discount rate - used at period end to value obligation (in hundredths)		3%
Discount rate - used at beginning of period to compute annual cost	2.60%	2.80%	5%	3%
OPEB [Member] \| Maximum [Member]
Defined Benefit Plan, Assumptions Used in Calculations [Abstract]
Discount rate - used at beginning of period to compute annual cost	2.80%	3.30%	6.40%	5.60%

Retirement Plans (Schedule Of E

Retirement Plans (Schedule Of Expected Benefit Payments For OPEB) (Details) $ in Millions	Dec. 31, 2023 USD ($)
OPEB - Gross Benefits [Member]
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2024	$ 39
2025	40
2026	42
2027	43
2028	45
2029 - 2033	238
Total	447
OPEB [Member]
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
2024	39
2025	40
2026	42
2027	43
2028	45
2029 - 2033	238
Total	$ 447

Retirement Plans (Net Periodi_2

Retirement Plans (Net Periodic Benefit Cost Not Yet Recognized) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
OPEB [Member]
Defined Benefit Plan [Abstract]
Prior service credit	$ (125)	$ (102)

Retirement Plans (Amounts Recog

Retirement Plans (Amounts Recognized As A Component Of AOCI) (Details) - OPEB [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax [Abstract]
Accumulated other comprehensive gain at beginning of the period	$ (102)	$ (75)
Prior service credit amortized during the period	22	13
Prior service credit occurring during the period	(45)	(40)
Net amount recognized in comprehensive (loss) for the period	(23)	(27)
Accumulated other comprehensive gain at end of the period	$ (125)	$ (102)

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Pension Plan Assets Measured At Fair Value On Recurring Basis) (Details) - Pension [Member] - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	$ 2,150	$ 758
Interest in Registered Investment Companies	54
Commingled Funds		1,252
Limited Liabilty Companies	81
Interest and Dividend Receivable	5	4
Due from Broker for Securities Sold	11	54
Value of Funds Held in Insurance Co.	5	5
Due to Broker for Securities Purchased	(38)	(40)
Total Plan Assets, at Fair Value	2,268	2,033
Cash and Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	128	67
U.S. Government Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	300	62
Corporate and Other Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	160	289
Common Stock [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	90	136
Interest in Registered Investment Companies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value		48
Interest in Limited Partnerships and Limited Liability Corporations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	162	156
Comingled Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	1,310
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	218	251
Fair Value, Inputs, Level 1 [Member] \| Cash and Cash Equivalents [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	128	67
Fair Value, Inputs, Level 1 [Member] \| Common Stock [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	90	136
Fair Value, Inputs, Level 1 [Member] \| Interest in Registered Investment Companies [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value		48
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	1,770	351
Fair Value, Inputs, Level 2 [Member] \| U.S. Government Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	300	62
Fair Value, Inputs, Level 2 [Member] \| Corporate and Other Obligations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	160	289
Fair Value, Inputs, Level 2 [Member] \| Comingled Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	1,310
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	162	156
Fair Value, Inputs, Level 3 [Member] \| Interest in Limited Partnerships and Limited Liability Corporations [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total investments at fair value	$ 162	$ 156

Fair Value Of Financial Instr_4

Fair Value Of Financial Instruments (Changes In Fair Value Of Plan's Level 3 Assets) (Details) - Interest in Limited Partnerships and Limited Liability Corporations [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance, beginning of year	$ 156	$ 165
Realized gains	13	14
Unrealized gains	6	(9)
Purchases
Sales and distributions	(13)	(14)
Balance, end of year	$ 162	$ 156

Fair Value Of Financial Instr_5

Fair Value Of Financial Instruments (Redemption Of The Plan's Level 3 Investments) (Details) - Interest in Limited Partnerships and Limited Liability Corporations [Member] $ in Millions	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 162	$ 156	$ 165
E. Casino Road, LLC (Member)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 18
E. Casino Road, LLC (Member) \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	7
Comm Drive, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 10
Comm Drive, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	8.25
CTE Drive, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 12
CTE Drive, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	9.75
Oakbrook Parkway LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 28
Oakbrook Parkway LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	7.50
West Jefferson, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 24
West Jefferson, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	9
MacCorkle Ave SE, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 14
MacCorkle Ave SE, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	9.25
S. Pike Road West, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 1
S. Pike Road West, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	9
N. US 131, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 1
N. US 131, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	9.50
E. Stockton Blvd, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 7
E. Stockton Blvd, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	7.75
E. Lime Street, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 10
E. Lime Street, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	9
N. Morgan Street, LLC [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 37
N. Morgan Street, LLC [Member] \| Measurement Input, Cap Rate [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Capitalization Rate	8.50

Fair Value Of Financial Instr_6

Fair Value Of Financial Instruments (Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Carrying Amount [Member]
Long-term debt [Abstract]
Total debt	$ 11,231	$ 8,963
Fair Value [Member]
Long-term debt [Abstract]
Total debt	$ 10,712	$ 8,079

Commitments And Contingencies_2

Commitments And Contingencies (Narrative) (Details) $ in Millions			12 Months Ended
	May 23, 2023 USD ($)	Jan. 30, 2020 USD ($) state item	Dec. 31, 2023 USD ($) item	Dec. 31, 2015 USD ($)	Dec. 31, 2022 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
Accounts payable and accrued liabilities			$ 1,103		$ 1,410
Accounts payable			857		$ 1,200
Vendor financing liabilities included in other current liabilities			263
Capital expenditures associated with vendor financing			255
Vendor financing payments			5
Capital expenditure associated with vendor financing payments			4
Operating expenses related to vendor financing payments			$ 1
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

Commitments And Contingencies_3

Commitments And Contingencies (Future Payments For Obligations Under Noncancelable Long Distance Contracts And Service Agreements) (Details) $ in Millions	Dec. 31, 2023 USD ($)
Commitments And Contingencies [Abstract]
2024	$ 204
2025	125
2026	2
2027	1
Total	$ 332

Commitments And Contingencies_4

Commitments And Contingencies (Outstanding Performance Letters Of Credit) (Details) $ in Millions	Dec. 31, 2023 USD ($)
FCC Rural Deployment Programs [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	$ 56
Performance Letters Of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	181
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	358
Letter of Credit [Member] \| Rent Obligations [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	6
CNA Financial Corporation (CNA) [Member] \| Performance Letters Of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	29
AIG Insurance [Member] \| Performance Letters Of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	28
Zurich [Member] \| Performance Letters Of Credit [Member]
Line of Credit Facility [Line Items]
Line of credit, amount outstanding	$ 124