Frontier Communications Parent (FYBR) 10-Q5 Nov 242024 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2024	Nov. 01, 2024
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Period End Date	Sep. 30, 2024
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		249,015,000
Entity Central Index Key	0000020520

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 1,320	$ 1,125
Short-term investments	0	1,075
Accounts receivable, less allowances of $81 and $53, respectively	419	446
Prepaid expenses	86	67
Income taxes and other current assets	61	68
Total current assets	1,886	2,781
Property, plant and equipment, net	15,226	13,933
Other intangibles, net	3,344	3,585
Other assets	403	394
Total assets	20,859	20,693
Current liabilities:
Long-term debt due within one year	10	15
Accounts payable and accrued liabilities	1,064	1,103
Advanced billings	193	182
Accrued other taxes	130	118
Accrued interest	184	126
Pension and other postretirement benefits	38	38
Other current liabilities	834	693
Total current liabilities	2,453	2,275
Deferred income taxes	619	643
Pension and other postretirement benefits	570	697
Other liabilities	595	553
Long-term debt	11,556	11,246
Total liabilities	15,793	15,414
Equity:
Common stock, $0.01 par value (1,750,000 authorized shares, 249,007 and 245,813 shares issued and outstanding at September 30, 2024 and December 31, 2023, respectively)	2	2
Additional paid-in capital	4,302	4,297
Retained earnings	680	884
Accumulated other comprehensive income, net of tax	82	96
Total equity	5,066	5,279
Total liabilities and equity	$ 20,859	$ 20,693

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Consolidated Balance Sheets [Abstract]
Allowances for accounts receivable, current	$ 81	$ 53
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	1,750,000	1,750,000
Common stock, shares issued (in shares)	249,007	245,813
Common stock, shares outstanding (in shares)	249,007	245,813

Consolidated Statements Of Oper

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Consolidated Statements Of Operations [Abstract]
Revenue	$ 1,489	$ 1,436	$ 4,431	$ 4,325
Operating expenses:
Cost of service	538	545	1,576	1,615
Selling, general, and administrative expenses	427	405	1,304	1,250
Depreciation and amortization	410	356	1,196	1,040
Restructuring costs and other charges	28	16	88	48
Total operating expenses	1,403	1,322	4,164	3,953
Operating income	86	114	267	372
Investment and other income, net (See Note 11)	29	67	117	101
Interest expense	(203)	(170)	(601)	(460)
Income (loss) before income taxes	(88)	11	(217)	13
Income tax expense (benefit)	(6)		(13)	1
Net income (loss)	$ (82)	$ 11	$ (204)	$ 12
Basic net earnings (loss) per share attributable to Frontier common shareholders	$ (0.33)	$ 0.05	$ (0.82)	$ 0.05
Diluted net earnings (loss) per share attributable to Frontier common shareholders	$ (0.33)	$ 0.05	$ (0.82)	$ 0.05
Total weighted average shares outstanding - basic	248,986	245,761	247,866	245,431
Total weighted average shares outstanding - diluted	248,986	247,447	247,866	247,336

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Consolidated Statements Of Comprehensive Income (Loss) [Abstract]
Net income (loss)	$ (82)	$ 11	$ (204)	$ 12
Other comprehensive income (loss), net of tax	(5)	8	(14)	21
Comprehensive income (loss)	$ (87)	$ 19	$ (218)	$ 33

Consolidated Statements Of Equi

Consolidated Statements Of Equity - USD ($) shares in Thousands, $ in Millions	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at beginning at Dec. 31, 2022	$ 2	$ 4,198	$ 855	$ 79	$ 5,134
Balance (in shares) at Dec. 31, 2022	245,021
Stock plans, net		22			22
Stock plans, net (in shares)	211
Net income (loss)			3		3
Other comprehensive income (loss), net of tax				4	4
Balance at ending at Mar. 31, 2023	$ 2	4,220	858	83	5,163
Balance (in shares) at Mar. 31, 2023	245,232
Balance at beginning at Dec. 31, 2022	$ 2	4,198	855	79	5,134
Balance (in shares) at Dec. 31, 2022	245,021
Net income (loss)					12
Other comprehensive income (loss), net of tax					21
Balance at ending at Sep. 30, 2023	$ 2	4,271	867	100	5,240
Balance (in shares) at Sep. 30, 2023	245,782
Balance at beginning at Mar. 31, 2023	$ 2	4,220	858	83	5,163
Balance (in shares) at Mar. 31, 2023	245,232
Stock plans, net		22			22
Stock plans, net (in shares)	512
Net income (loss)			(2)		(2)
Other comprehensive income (loss), net of tax				9	9
Balance at ending at Jun. 30, 2023	$ 2	4,242	856	92	5,192
Balance (in shares) at Jun. 30, 2023	245,744
Stock plans, net		29			29
Stock plans, net (in shares)	38
Net income (loss)			11		11
Other comprehensive income (loss), net of tax				8	8
Balance at ending at Sep. 30, 2023	$ 2	4,271	867	100	5,240
Balance (in shares) at Sep. 30, 2023	245,782
Balance at beginning at Dec. 31, 2023	$ 2	4,297	884	96	5,279
Balance (in shares) at Dec. 31, 2023	245,813
Stock plans, net		(16)			(16)
Stock plans, net (in shares)	2,734
Net income (loss)			1		1
Other comprehensive income (loss), net of tax				(5)	(5)
Balance at ending at Mar. 31, 2024	$ 2	4,281	885	91	5,259
Balance (in shares) at Mar. 31, 2024	248,547
Balance at beginning at Dec. 31, 2023	$ 2	4,297	884	96	5,279
Balance (in shares) at Dec. 31, 2023	245,813
Net income (loss)					(204)
Other comprehensive income (loss), net of tax					(14)
Balance at ending at Sep. 30, 2024	$ 2	4,302	680	82	5,066
Balance (in shares) at Sep. 30, 2024	249,007
Balance at beginning at Mar. 31, 2024	$ 2	4,281	885	91	5,259
Balance (in shares) at Mar. 31, 2024	248,547
Stock plans, net		5			5
Stock plans, net (in shares)	415
Net income (loss)			(123)		(123)
Other comprehensive income (loss), net of tax				(4)	(4)
Balance at ending at Jun. 30, 2024	$ 2	4,286	762	87	5,137
Balance (in shares) at Jun. 30, 2024	248,962
Stock plans, net		16			16
Stock plans, net (in shares)	45
Net income (loss)			(82)		(82)
Other comprehensive income (loss), net of tax				(5)	(5)
Balance at ending at Sep. 30, 2024	$ 2	$ 4,302	$ 680	$ 82	$ 5,066
Balance (in shares) at Sep. 30, 2024	249,007

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows provided from (used by) operating activities:
Net Income (loss)	$ (204)	$ 12
Adjustments to reconcile net income to net cash provided from (used by) operating activities:
Depreciation and amortization	1,196	1,040
Pension / OPEB special termination benefit enhancements	11
Stock-based compensation expense	54	81
Amortization of premium	(15)	(21)
Bad debt expense	30	24
Other adjustments	10	9
Deferred income taxes	(18)	(1)
Change in accounts receivable	(3)	(35)
Change in long-term pension and other postretirement liabilities	(156)	(149)
Change in accounts payable and other liabilities	392	101
Change in prepaid expenses, income taxes, and other assets	30	(13)
Net cash provided from operating activities	1,327	1,048
Cash flows provided from (used by) investing activities:
Capital expenditures	(1,991)	(2,882)
Purchase of short-term investments		(1,850)
Sale of short-term investments	1,075	2,325
Purchase of long-term investments		(63)
Proceeds on sale of assets	12	18
Other	6	1
Net cash (used by) investing activities	(898)	(2,451)
Cash flows provided from (used by) financing activities:
Long-term debt principal payments	(410)	(64)
Net proceeds from long-term debt borrowings	750	2,278
Payments of vendor financing	(415)
Premium paid to retire debt		(10)
Financing costs paid	(29)	(56)
Finance lease obligation payments	(23)	(18)
Proceeds from sale and lease-back transactions		21
Taxes paid on behalf of employees for shares withheld	(49)	(9)
Other	(12)	(7)
Net cash (used by) provided from financing activities	(188)	2,135
Increase in cash, cash equivalents, and restricted cash	241	732
Cash, cash equivalents, and restricted cash at January 1,	1,239	322
Cash, cash equivalents, and restricted cash at September 30,	1,480	1,054
Supplemental cash flow information: Cash paid during the period for:
Interest	565	449
Income tax (refund) payments, net	$ (8)	$ 1

Summary Of Significant Accounti

Summary Of Significant Accounting Policies	9 Months Ended
Summary Of Significant Accounting Policies	Sep. 30, 2024
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	(1) Summary of Significant Accounti ng Policies : a) Description of Business: Frontier Communications Parent, Inc. is a provider of communications services in the United States, with approximately 3.1 million broadband subscribers and approximately 13,000 employees, operating in 25 states as of September 30, 2024. We were incorporated in 1935, originally under the name of Citizens Utilities Company and known as Citizens Communications Company until July 31, 2008. Frontier and its subsidiaries are referred to herein as “we,” “us,” “our,” “Frontier,” or the “Company” in this report. b) Basis of Presentation and Use of Estimates : Our interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2023. 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. These interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary, in the opinion of Frontier’s management, to present fairly the results for the interim periods shown. Revenues, net income, and cash flows for any interim periods are not necessarily indicative of results that may be expected for the full year. We operate in one reportable segment. Frontier provides both regulated and unregulated voice, data and video services to consumer, business, and wholesale customers and is typically the incumbent voice services provider in its service areas. Certain reclassifications of prior period balances have been made to conform to the current period presentation. For our interim financial statements as of and for the period ended September 30, 2024, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-Q with the Securities and Exchange Commission (“SEC”). The preparation of our financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the application of allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others. c) Going Concern: In accordance with the requirements of Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements Going Concern (ASU 2014-15)”, and ASC 205, “Presentation of Financial Statements”, we have the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about our ability to meet our future financial obligations. In its evaluation for this report, management considered our current financial condition and liquidity sources, including current funds available, forecasted future cash flows and our conditional and unconditional obligations due within one year following the date of issuance of this Quarterly Report on Form 10-Q. We believe we have the ability to meet our obligations for at least one year from the date of issuance of this Form 10-Q. Accordingly, the accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course business. d) Cash Equivalents and Restricted Cash : We consider all liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash amounts represent cash collateral required for certain Letter of Credit obligations and utility vendors and collateral for debt arrangements. At September 30, 2024 and December 31, 2023, the Company had $ 160 million and $ 114 million, respectively, in restricted cash. Pursuant to the terms of the Company’s secured fiber network revenue term notes, and secured fiber network revenue variable funding note facility, as described in Note 9, restricted cash is held in securitization escrow accounts. As of September 30, 2024 and December 31, 2023, approximately $ 55 million and $ 42 million, respectively, is current restricted cash held for the purpose of paying interest and certain fees. In addition, as of September 30, 2024 and December 31, 2023, we had approximately $ 105 million and $ 72 million, respectively, in noncurrent restricted cash to satisfy a portion of the required liquidity reserve amount, related to the August 2023 and July 2024 securitization transactions. e) I nvestments : Short-term Investments Given the long-term nature of our fiber build, we may invest cash into short-term investments to improve interest income while preserving liquidity to fund the investment as required. As of September 30, 2024, the Company had no short-term investments. 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 August 2023 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 principal amount in remaining debt of our subsidiary Frontier Southwest Incorporated. As of September 30, 2024 and December 31, 2023, this balance was approximately $ 59 million and $ 62 million, respectively, and is included in “Other assets” on our consolidated balance sheets and is restricted. See Note 9 for further details. f) 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 operations and accrued in “Accounts receivable” on our consolidated balance sheet in the period that services are provided. Excise taxes are recognized as a liability when billed. Satisfaction of Performance Obligations We satisfy our obligations to customers by transferring goods and services in exchange for consideration received from the customer. The timing of our satisfaction of the performance obligation may differ from the timing of the customer’s payment. Bundled Service and Allocation of Discounts When customers purchase more than one service, revenue for each is determined by allocating the total transaction price based upon the relative stand-alone selling price of each service. We frequently offer service discounts as an incentive to customers, which reduce the total transaction price. Any incentives which are considered cash equivalents (e.g. gift cards) that are granted will similarly result in a reduction of the total transaction price. Cash equivalent incentives are accounted for on a portfolio basis and are recognized in the month they are awarded to customers. Customer Incentives In the process of acquiring and/or retaining customers, we may issue a variety of incentives aside from service discounts or cash equivalent incentives. Those incentives that have stand-alone value (e.g. gift cards not considered cash equivalents or free goods/services) are considered separate performance obligations. While these incentives are free to the customer, a portion of the consideration received from the customer is ascribed to them based upon their relative stand-alone selling price. These types of incentives are accounted for on a portfolio basis with both revenue and expense recognized in the month they are awarded to the customer. The earned revenue associated with these incentives is reflected in “Other” revenue while the associated costs are reflected in “Cost of Services”. Upfront Fees All non-refundable upfront fees assessed to our customers provide them with a material right to renew; therefore, they are deferred by creating a contract liability and amortized into “Data and Internet service revenue” for fees charged to our wholesale customers and “Other revenue” for fees charged to all other customers over the average customer life using a portfolio approach. Customer Acquisition Costs Sales commission expenses are recognized as incurred. According to ASC 606, incremental costs in obtaining a contract with a customer are deferred and recorded as a contract asset if the period of benefit is expected to be greater than one year. For our retail customers, this period of benefit has been determined to be less than one year. As such, we applied the practical expedient that allows such costs to be expensed as incurred. Taxes, Surcharges and Subsidies We collect various taxes, Universal Service Funds (“USF”) surcharges (primarily federal USF), and certain other surcharges from our customers and subsequently remits these taxes to governmental authorities. In June 2015, we accepted the FCC offer of support to price cap carriers under the Connect America Fund (“CAF”) Phase II program, which was intended to provide long-term support for broadband build commitments in high cost unserved or underserved areas. The seven-year funding term ended on December 31, 2021. The Universal Service Administrative Company (“USAC”) and the FCC are reviewing carriers’ CAF II program completion data, and if USAC or 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. 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, USAC and the FCC will review carriers’ RDOF program completion data, and if USAC or 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. Fines and penalties could also be assessed to the extent Frontier were ever to decide to surrender RDOF locations previously awarded. We accrue for any potential shortfall in the household build commitment that we deem to be probable and reasonably estimated. On July 24, 2024, the U.S. Court of Appeals for the Fifth Circuit held that certain delegations of authority in the USF contribution system are unconstitutional. The court remanded the case to the FCC. The Fifth Circuit subsequently stayed the decision to allow the FCC to file a petition with, the U.S. Supreme Court seeking review. The stay allows for the continued collection of USF contributions while the Supreme Court considers the case. The precise impact of the case is unclear at this time, including the extent to which the decision applies to parties other than the petitioner. We cannot predict how this or future court decisions will impact the company’s ability to receive federal universal service funds in the future. g) 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. h) Definite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. 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. (i) Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of: We review long-lived assets to be held and used, including customer lists and property, plant and equipment, and long-lived assets to be disposed of for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by comparing the carrying amount of the asset to the future undiscounted net cash flows expected to be generated by the asset. Recoverability of assets held for sale is measured by comparing the carrying amount of the assets to their estimated fair market value. If any assets are considered to be impaired, the impairment is measured by the amount by which the carrying amount of the assets exceeds the estimated fair value. Also, we periodically reassess the useful lives of our long-lived assets to determine whether any changes are required. j) 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. k) 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. The residual tax effects typically are released when the item giving rise to the tax effect is disposed of, liquidated, or terminated. l) Stock Plans: We have one active 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. See Note 12 for further details. 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.

Merger Agreement

Merger Agreement	9 Months Ended
Merger Agreement	Sep. 30, 2024
Merger Agreement [Abstract]
Merger Agreement	(2) Merger Agreement: On September 4, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Verizon Communications Inc., a Delaware corporation (“Verizon”), and France Merger Sub Inc., a Delaware corporation and a wholly owned subsidiary of Verizon (“Merger Sub”), pursuant to which, subject to the satisfaction or waiver (to the extent permitted by law) of specified conditions, Merger Sub will be merged with and into the Company (the “Merger”), with the Company surviving the Merger as a wholly owned subsidiary of Verizon. Subject to such terms and conditions of the Merger Agreement, which has been unanimously approved by the Board, at the effective time of the Merger (the “Effective Time”), each share of common stock, par value $ 0.01 per share, of the Company issued and outstanding as of immediately prior to the Effective Time (subject to certain exceptions set forth in the Merger Agreement) shall be converted into the right to receive $ 38.50 in cash, without interest (the “Merger Consideration”). At the Effective Time, other than as set forth below, each outstanding RSU (as defined below) and PSU (as defined below) will vest and be canceled and the holder thereof will be entitled to receive an amount in cash equal to the number of shares of Company Common Stock underlying such award (in the case of PSUs, based on attainment of all applicable performance goals at the greater of target and actual level of performance measured at the Effective Time) multiplied by the Merger Consideration. At the Effective Time, a portion of the outstanding RSUs and PSUs granted following the date of the Merger Agreement (determined by proration of any such grant based on the time remaining between the Effective Time and the end of the relevant vesting period) shall be automatically converted into a number of unvested restricted stock units of Verizon (“Verizon RSUs”) equal to the number of such RSUs and PSUs multiplied by an exchange ratio equal to the Merger Consideration divided by the five day volume weighted average price of Verizon common stock ending with the second complete trading day immediately prior to the closing date. Such conversion of PSUs shall be based on attainment of all applicable performance goals at the greater of target and actual level of performance measured at the Effective Time. The Verizon RSUs shall be subject to the same terms and conditions as applied to the RSUs and PSUs of the Company (including time-based vesting conditions but excluding performance-based vesting conditions) prior to the Effective Time. The consummation of the Merger is subject to certain closing conditions, including, among other things: (i) the approval of the holders of a majority of the voting power represented by the outstanding shares of Company Common Stock entitled to vote thereon (the “Company Stockholder Approval”); (ii) the expiration or early termination of the applicable waiting period under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended; (iii) the receipt of certain required consents or approvals from the FCC and certain specified state regulatory authorities; (iv) the absence of legal restraints prohibiting the Merger; and (v) other customary conditions specified in the Merger Agreement. The transaction is not subject to a financing condition. Subject to such conditions, the Company expects to consummate the merger by the first quarter of 2026. The Merger Agreement contains certain termination rights for the Company and Verizon, including, among others, the right of (1) either party to terminate the Merger Agreement if the Merger is not consummated by March 4, 2026 (subject to two automatic three-month extensions if certain closing conditions have not been satisfied), (2) the Company, prior to receiving the Company Stockholder Approval, to terminate the Merger Agreement in order to enter into a definitive acquisition agreement providing for a Superior Proposal (as defined in the Merger Agreement) and (3) Verizon to terminate the Merger Agreement if the Board changes its recommendation with respect to the Merger Agreement. Upon termination of the Merger Agreement under specified circumstances, including as a result of the Company terminating the Merger Agreement in order to enter into a definitive acquisition agreement with respect to a Superior Proposal or by Verizon as a result of the Board changing its recommendation with respect to the Merger, the Company will be required to pay Verizon a termination fee equal to $ 320 million. Additionally, upon termination of the Merger Agreement under specified circumstances relating to the failure to obtain certain specified antitrust or other regulatory approvals, Verizon will be required to pay the Company a termination fee equal to $ 590 million. The Company has incurred and will incur certain costs relating to the proposed Merger, such as financial advisory, legal, accounting and other professional services fees.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	(3) Recent Accounting Pronouncements: Financial Accounting Standards Not Yet Adopted ASU No. 2024-03 – Income Statement – Reporting Comprehensive Income (Topic 220): Expense Disaggregation Disclosures. This update requires public business entities to provide detailed disclosures in the notes to financial statements, disaggregating specific expense categories within relevant income statement captions. The required categories include purchases of inventory, employee compensation, deprecation, intangible asset amortization, and deprecation, intangible asset amortization, and depletion. The standard is effective for annual reporting periods beginning after December 15, 2026, and for interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of this standard on tis consolidated financial statements and related disclosures. 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.

Revenue Recognition

Revenue Recognition	9 Months Ended
Revenue Recognition	Sep. 30, 2024
Revenue Recognition [Abstract]
Revenue Recognition	(4) 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 traditional television (TV) services provided directly to consumer customers as well as satellite TV services provided 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 other services and fees. Switched access revenue includes revenues derived from allowing other carriers to use our network to originate and/or terminate their local and long-distance voice traffic. These services are primarily billed on a minutes-of-use basis applying tariffed rates filed with the FCC or state agencies; and Subsidy and other regulatory revenue include revenues generated from cost subsidies from state and federal authorities, including RDOF. The following tables provide a summary of revenues, by category. For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Data and Internet services $ 1,004 $ 895 $ 2,934 $ 2,637 Voice services 301 341 934 1,044 Video services 83 104 265 333 Other 83 81 250 253 Revenue from contracts with customers (1) 1,471 1,421 4,383 4,267 Subsidy and other revenue 18 15 48 58 Total revenue $ 1,489 $ 1,436 $ 4,431 $ 4,325 For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Consumer $ 789 $ 787 $ 2,365 $ 2,323 Business and wholesale 682 634 2,018 1,944 Revenue from contracts with customers (1) 1,471 1,421 4,383 4,267 Subsidy and other revenue 18 15 48 58 Total revenue $ 1,489 $ 1,436 $ 4,431 $ 4,325 (1) Includes lease revenue of $ 13 million and $ 40 million for the three and nine months ended September 30, 2024 and $ 14 million and $ 44 million for the three and nine months ended September 30, 2023, respectively. The following is a summary of the changes in the contract liabilities: Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2023 $ 33 $ 16 Revenue recognized included in opening contract balance ( 26 ) ( 14 ) Credits granted, excluding amounts recognized as revenue 26 12 Reclassified between current and noncurrent - - Balance at September 30, 2024 $ 33 $ 14 Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2022 $ 28 $ 17 Revenue recognized included in opening contract balance ( 29 ) ( 9 ) Credits granted, excluding amounts recognized as revenue 31 15 Reclassified between current and noncurrent 4 ( 5 ) Balance at September 30, 2023 $ 34 $ 18 The unsatisfied obligations for retail customers consist of amounts in advance billings, which are expected to be earned within the following monthly billing cycle. Unsatisfied obligations for wholesale customers are based on a point-in-time calculation and determined by the number of circuits provided and the contractual price. These wholesale customer obligations change from period to period based on new circuits added as well as circuits that are terminated. The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period: ($ in millions) Revenue from contracts with customers 2024 (remaining three months) $ 284 2025 255 2026 148 2027 53 2028 23 Thereafter 214 Total $ 977

Accounts Receivable

Accounts Receivable	9 Months Ended
Accounts Receivable	Sep. 30, 2024
Accounts Receivable [Abstract]
Accounts Receivable	( 5) Accounts Receivable : The components of accounts receivable, net at September 30, 2024 and December 31, 2023 are as follows : ($ in millions) September 30, 2024 December 31, 2023 Retail and Wholesale $ 448 $ 438 Other 52 61 Less: Allowance for doubtful accounts ( 81 ) ( 53 ) Accounts receivable, net $ 419 $ 446 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 $ 30 million and $ 24 million for the nine months ended September 30, 2024 and 2023, respectively. Approximately $ 415 million and $ 143 million of credits related to customers are included in other current liabilities on our consolidated balance sheets as of September 30, 2024, and December 31, 2023, respectively. In accordance with ASC 326, we performed calculations to estimate expected credit losses, utilizing rates that are consistent with our write offs (net of recoveries) because such events affect the entity’s loss given default experience. Activity in the allowance for credit losses for the nine months ended September 30, 2024 was as follows: ($ in millions) Balance at December 31, 2023 $ 53 Provision for bad debt 30 Amounts charged to revenue 76 Write offs charged against the allowance ( 78 ) Balance at September 30, 2024 $ 81

Property, Plant And Equipment

Property, Plant And Equipment	9 Months Ended
Property, Plant And Equipment	Sep. 30, 2024
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment	( 6) Property, Plant and Equipment : Property, plant and equipment, net at September 30, 2024 and December 23, 2023 are as follows : ($ in millions) September 30, 2024 December 31, 2023 Property, plant and equipment $ 18,533 $ 16,324 Less: Accumulated depreciation ( 3,307 ) ( 2,391 ) Property, plant and equipment, net $ 15,226 $ 13,933 As of September 30, 2024, our materials and supplies were $ 453 million, as compared to $ 594 million as of December 31, 2023. Components of this include fiber, network electronics, and customer premises equipment. Beginning in the second half of 2023, Frontier negotiated payment terms with certain of our vendors, (referred to as vendor financing), which are excluded from capital expenditures and reported as financing activities on the statement of cash flows. During the nine months ended September 30, 2024, our capital expenditures were $ 1,991 million. During the nine months ended September 30, 2024, our vendor financing payments were $ 415 million. As of September 30, 2024, there was $ 632 million, $ 5 million, and $ 15 million in “Accounts payable and accrued liabilities”, “Other current liabilities” and “Other liabilities”, respectively, for payables associated with capital expenditures, and $ 56 million included in “Other current liabilities” for vendor financing payables associated with capital expenditures. For the nine months ended September 30, 2024 , we had capitalized interest of $ 35 million. Depreciation expense is principally based on the composite group method. Depreciation expense was as follows : For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Depreciation expense $ 330 $ 276 $ 955 $ 799

Intangibles

Intangibles	9 Months Ended
Intangibles	Sep. 30, 2024
Intangibles [Abstract]
Intangibles	(7) 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 September 30, 2024, and 2023. The balances of these assets as of September 30, 2024 and December 31, 2023 are as follows: September 30, 2024 December 31, 2023 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Amount Amortization Amount Intangibles: Customer Relationships - Business $ 800 $ ( 248 ) $ 552 $ 800 $ ( 194 ) $ 606 Customer Relationships - Wholesale 3,491 ( 746 ) 2,745 3,491 ( 582 ) 2,909 Trademarks & Tradenames 150 ( 103 ) 47 150 ( 80 ) 70 Total other intangibles $ 4,441 $ ( 1,097 ) $ 3,344 $ 4,441 $ ( 856 ) $ 3,585 Amortization expense was as follows: For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Amortization expense $ 80 $ 80 $ 241 $ 241 We amortize our intangible assets on a straight-line basis, over the assigned useful lives of 16 years for our wholesale customer relationships, 11 years for our business customer relationships, and five years for our trademarks and tradenames.

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
Fair Value Of Financial Instruments	Sep. 30, 2024
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	(8) Fair Value of Financial Instruments : The following table summarizes the carrying amounts and estimated fair values for total long-term debt at September 30, 2024 and December 31, 2023. For the other financial instruments including cash, short-term investments, accounts receivable, accounts payable and other current liabilities, the carrying amounts approximate fair value due to the relatively short maturities of those instruments. The fair value of our total long-term debt is estimated based upon quoted market prices at the reporting date for those financial instruments. September 30, 2024 December 31, 2023 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 11,571 $ 11,839 $ 11,231 $ 10,712

Long-Term Debt

Long-Term Debt	9 Months Ended
Long-Term Debt	Sep. 30, 2024
Long-Term Debt [Abstract]
Long-Term Debt	(9) Long-Term Debt : The activity in long-term debt is summarized as follows: For the nine months ended September 30, 2024 Principal January 1, Payments New September 30, ($ in millions) 2024 and Retirements Borrowings 2024 Secured debt issued by Frontier $ 8,848 $ ( 410 ) $ - $ 8,438 Secured debt issued by subsidiaries 1,633 - 750 2,383 Unsecured debt issued by subsidiaries 750 - - 750 Principal outstanding $ 11,231 $ ( 410 ) $ 750 $ 11,571 Less: Debt issuance costs ( 71 ) ( 91 ) Less: Current portion ( 15 ) ( 10 ) Less: Debt premium / (discount) ( 64 ) ( 46 ) Plus: Unamortized fair value adjustments (1) 165 132 Total Long-term debt $ 11,246 $ 11,556 (1) Upon emergence, we adjusted the carrying value of our debt to fair value. The adjustment consisted of the elimination of the existing unamortized debt issuance costs and unamortized discounts and recording a balance of $ 236 million as a fair value adjustment. The fair value accounting adjustment is being amortized into interest expense using the effective interest method. Additional information regarding our senior unsecured debt, senior secured debt, and subsidiary debt at September 30, 2024 and December 31, 2023 is as follows : September 30, 2024 December 31, 2023 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 ) Term loan due 7/1/2031 1,025 8.763% (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 % 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 8,438 8,848 Secured debt issued by subsidiaries Debentures due 11/15/2031 (2) 47 8.500 % 47 8.500 % Series 2023-1 revenue term notes Class A-2 due 7/20/2028 1,119 6.600 % 1,119 6.600 % Series 2023-1 revenue term notes Class B due 7/20/2028 155 8.300 % 155 8.300 % Series 2023-1 revenue term notes class C due 7/20/2028 312 11.500 % 312 11.500 % Series 2024-1 revenue term notes Class A-2 due 5/20/2031 530 6.190 % - - Series 2024-1 revenue term notes Class B due 5/30/2031 73 7.020 % - - Series 2024-1 revenue term notes Class C due 5/20/2031 147 11.160 % - - Total secured debt issued by subsidiaries 2,383 1,633 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 $ 11,571 6.997 % (1) $ 11,231 7.103 % (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, and the anticipated repayment date of May 2031 is used for the Series 2024-1 Revenue Term Notes, classes A-2, B, and C when calculating the weighted average. (2) $ 47 million principal amount in remaining debt of our subsidiary Frontier Southwest Incorporated which was defeased in connection with the closing of the August 2023 securitization transaction. Summaries of our various credit and debt agreements, including our credit agreements and the indentures for our senior secured first lien and senior secured second lien notes, and the indentures for the secured fiber network revenue term notes and secured fiber network revenue variable funding notes are contained in our Annual Report on Form 10-K including agreements filed as exhibits thereto. Credit Facilities and Term Loans Revolving Facility 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 $ 265 million of letters of credit outstanding, we had $ 660 million of available borrowing capacity under the Revolving Facility as of September 30, 2024. 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. On May 22, 2024, Frontier Communications Holdings, LLC, a subsidiary of Frontier (“Frontier Holdings”), entered into an amendment (the “2024 Credit Agreement Amendment”) to its existing credit agreement that governs its Revolving Facility which, among other things, (i) increased the aggregate amount of certain additional obligations permitted to be outstanding, including first lien debt, and securitization and receivables facilities, and non-loan party debt, from $ 2,500 million to $ 5,500 million; provided that at least 40 % of the net available cash from the first $ 1,915 million in securitization and receivables facilities received after May 22, 2024 (excluding net available cash received from drawings with respect to $ 500 million of commitments of variable funding notes) is applied to prepay the Borrower’s existing term loans and other applicable indebtedness, and 100 % of the net available cash from securitization and receivables facilities in excess thereof (up to the cap of $ 5,500 million) shall be applied to prepay the Borrower’s existing term loans and other applicable indebtedness; (ii) limited future securitizations and receivables facilities to assets located in Texas and/or Florida; and (iii) amended the financial maintenance covenant for the benefit of the Revolving Facility by, commencing with the period ending June 30, 2024, (a) including outstanding securitization and receivables facilities in the calculation of indebtedness and (b) increasing the maximum financial maintenance covenant leverage ratio thereunder to 5.25 :1.00, with a step-down to 4.75 :1.00 commencing with the period ending March 31, 2027, and continuing thereafter. The 2024 Credit Agreement Amendment became effective on July 1, 2024, when $ 402 million of net available cash from the securitization closing on such date was applied to prepay existing term loans. On July 30, 2024, Frontier Holdings entered into a further amendment to its existing credit agreement that governs its Revolving Facility, pursuant to which $ 50 million of revolving credit commitments of a terminating lender were replaced by $ 75 million of commitments from a new lender, increasing overall capacity from $ 900 million to $ 925 million. The maturity date of the Revolving Facility will be the earliest of (a) April 30, 2028, (b) 91 days prior to the maturity 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. Term Loan Facility On July 1, 2024, Frontier Holdings entered into an amendment to the existing Term Loan Facility which, among other things (i) extended the maturity date of $ 1.025 billion of the Term Loan to July 1, 2031 ; (ii) lowered (x) the margin over adjusted Term SOFR with respect to the Term Loan from 3.75 % to 3.50 % and (y) the margin over the alternative base rate with respect to the Term Loan from 2.75 % to 2.50 %; and (iii) eliminated the credit spread adjustment previously applicable to the Term Loan. 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. July 2024 Fiber Securitization Transaction On July 1, 2024, Frontier Issuer LLC (“Frontier Issuer”), the Company’s limited-purpose, bankruptcy remote, subsidiary completed the issuance of $ 750 million aggregate principal amount of secured fiber network revenue term notes consisting of $ 530 million 6.19 % Series 2024-1, Class A-2 term notes, $ 73 million 7.02 % Series 2024-1, Class B term notes and $ 147 million 11.16 % Series 2024-1, Class C term notes, each with an anticipated repayment term of seven years (collectively, the “Notes”). Collectively, the Notes have a weighted average yield of approximately 7.4 %. The Notes are secured by certain of Frontier’s fiber assets and associated customer contracts in the North Texas area, in addition to those in the Dallas Metropolitan area contributed in the Series 2023-1 Notes offering, and qualify as green bonds. 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 Series 2024-1, Class A-2 term notes July 1, 2024 $ 530,000,000 6.19 % May 20, 2031 June 20, 2054 Series 2024-1, Class B term notes July 1, 2024 $ 73,000,000 7.02 % May 20, 2031 June 20, 2054 Series 2024-1, Class C term notes July 1, 2024 $ 147,000,000 11.16 % May 20, 2031 June 20, 2054 (1) If Frontier Issuer has not repaid or refinanced any Class of Notes of a Series of Fiber Term Notes prior to the Anticipated Repayment Date, 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. In addition, on July 1, 2024, Frontier amended its Secured Fiber Network Revenue Variable Funding Notes, Series 2023-2, Class A-1, facility (the “VFN Amendment”) to reduce the available Variable Funding Notes commitment amount to $ 0 , with the ability to increase the commitment amount up to $ 500 million in the future upon the satisfaction of certain conditions, and to extend the maturity date to June 2028 .

Restructuring And Other Charges

Restructuring And Other Charges	9 Months Ended
Restructuring And Other Charges	Sep. 30, 2024
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. During the nine-month period ended September 30, 2024, we incurred $ 88 million in restructuring charges and other costs consisting of $ 11 million in pension/OPEB special termination benefit enhancements related to a voluntary separation program, $ 25 million of severance and employee costs resulting from workforce reductions, and $ 52 million of costs associated with the Verizon merger and other restructuring activities . During the nine-month period ended September 30, 2023, we incurred $ 48 million in restructuring charges and other costs consisting of $ 48 million of severance and employee costs resulting from workforce reductions, of which, approximately $ 23 million and $ 15 million related to larger workforce reductions during the second and third quarters of 2023, respectively. The following is a summary of the changes in the liabilities established for restructuring and related programs: ($ in millions) Balance at January 1, 2024 $ 10 Severance expense 25 Pension / OPEB special termination benefit enhancements 11 Other costs 52 Cash payments during the period ( 68 ) Balance at September 30, 2024 $ 30

Investment And Other Income, Ne

Investment And Other Income, Net	9 Months Ended
Investment And Other Income, Net	Sep. 30, 2024
Investment And Other Income, Net [Abstract]
Investment and Other Income, Net	(11) Investment and Other Income, Net: The components of investment and other income, net are as follows: For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Interest and dividend income $ 20 $ 22 $ 58 $ 60 Pension benefit 9 5 30 14 OPEB costs ( 1 ) ( 2 ) ( 3 ) ( 7 ) OPEB remeasurement gain (loss) ( 21 ) 46 6 38 Pension remeasurement gain (loss) 23 - 25 - All other, net ( 1 ) ( 4 ) 1 ( 4 ) Total investment and other income, net $ 29 $ 67 $ 117 $ 101 As a result of special termination benefit enhancements related to a voluntary separation plan, Frontier remeasured its pension plan and postretirement benefit plan obligations, resulting in remeasurement gains of $ 25 million and $ 6 million, respectively, for the nine months ended September 30, 2024. In the first nine months of 2023, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in a $ 38 million net remeasurement gain. The net gain was comprised of a loss of $ 20 million in the first quarter, offset by a remeasurement gain of $ 12 million in the second quarter, and a gain of $ 46 million in the third quarter, primarily due to discount rate changes . Pension and OPEB benefit (cost) 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 operations.

Stock Plans

Stock Plans	9 Months Ended
Stock Plans	Sep. 30, 2024
Stock Plans [Abstract]
Stock Plans	(12) Stock Plans : Frontier Communications Parent, Inc. has one active long-term incentive plan, under which grants are made and awards remain outstanding: the 2024 Management Incentive Plan (the “2024 Incentive Plan”). The plan was approved by shareholders at the Annual Meeting on May 15, 2024, with 8,765,000 shares available for awards. The 2024 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. Available shares under the previous plan of 1,151,334 were rolled into the new 2024 plan for a total of 9,916,334 shares reserved for issuance. Equity awards have been issued in the form of time-based restricted stock units (RSUs) and performance-based stock units (PSUs). As of September 30, 2024, there were 9,859,025 shares available to grant. Restricted Stock Units The following summary presents information regarding unvested restricted stock under the 2024 Incentive Plan: Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2024 2,468 $ 24.37 $ 63 Restricted stock units granted 1,367 $ 23.46 $ 49 Restricted stock units vested ( 1,348 ) $ 25.76 $ ( 48 ) Restricted stock units forfeited ( 71 ) $ 23.48 Balance at September 30, 2024 2,416 $ 24.58 $ 86 For purposes of determining compensation expense, the fair value of each restricted stock grant is estimated based on the closing price of our common stock on the date of grant. The non-vested restricted stock units granted in 2022, 2023, and 2024 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 September 30, 2024 was $ 42 million and the weighted average vesting period over which this cost is expected to be recognized is approximately 2 years. None of the restricted stock awards may be sold, assigned, pledged, or otherwise transferred, voluntarily or involuntarily, by the employees until the restrictions lapse, subject to limited exceptions. The restrictions are time-based. Compensation expense, recognized in “Selling, general, and administrative expenses”, of $ 25 million and $ 29 million for the nine month-periods ended September 30, 2024, and 2023, respectively, has been recorded in connection with restricted stock . Performance Stock Units We currently have outstanding performance stock units (“PSU”) that were granted in 2022, 2023 and 2024. Under these awards, a target number of PSUs are granted to each participant with respect to a three-year performance period (“The Measurement Period”). For the 2024 PSU awards, for example, the Measurement Period is from January 1, 2024, through December 31, 2026. The performance metrics under the 2024 PSU awards consist of (1) Adjusted Fiber EBITDA, (2) Fiber Revenue and (3) Relative Total Shareholder Return (“TSR”). Relative TSR 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 %, the goals for the relative TSR metric have been fully set, and the goals for the remaining metrics have been set for the first portion of the Measurement Period. The performance metrics under the 2022 and 2023 PSU awards are (1) Adjusted Fiber EBITDA, (2) Fiber Locations Constructed and (3) Expansion Fiber Penetration with an overall relative TSR modifier. Each performance metric is weighted 33.3 % and goals for each metric have been set for the full Measurement Period. Achievement of the metrics for outstanding PSUs 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. Achievement is measured on a cumulative basis for each performance metric individually at the end of the three-year Measurement Period with a TSR modifier for the 2022 and 2023 plans. The payout of the 2022, 2023 and 2024 PSUs can range from 0 % to a maximum award payout of 200 % of the target units. The 2021 PSU awards paid out at 126 % of target on March 1, 2024. The number of PSUs 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 on the determination date 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 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. For the 2024 PSU awards, the targets related to two of the three performance metrics have not been established. As a result, as of September 30, 2024, we have recognized associated expense with respect to 1/3 of the aggregate outstanding 2024 PSU awards. The following summary presents information regarding performance shares and changes during the period with regard to performance shares awarded under the 2024 Incentive Plan : Weighted Average Number of Award Date Shares Fair Value (in thousands) (per share) (1) Balance at January 1, 2024 4,487 $ 25.33 Target performance shares awarded, net 1,769 $ 24.35 Target performance shares vested ( 3,898 ) $ 25.62 Target performance shares forfeited ( 5 ) $ 24.86 Balance at September 30, 2024 2,353 $ 25.22 (1) Represents the weighted average of the closing price of our stock on the date of the awards. For purposes of determining compensation expense, the fair value of each 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 metric for the 2024 grant and TSR modifier for previous years. For both the nine months ended September 30, 2024, and 2023, we recognized net compensation expense, reflected in “Selling, general, and administrative expenses,” of $ 29 million, and $ 52 million, respectively, related to PSU awards. Non-Employee Directors Compensation expense related to the board of directors, recognized in “Selling, general, and administrative expenses”, was $ 1 million for both the nine months ended September 30, 2024 and 2023.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2024
Income Taxes [Abstract]
Income Taxes	(13) Income Taxes : The following is a reconciliation of the provision for income taxes computed at the federal statutory rate to income taxes computed at the effective rates: For the three months ended September 30, For the nine months ended September 30, 2024 2023 2024 2023 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 ( 8.4 ) ( 4.3 ) ( 9.6 ) 5.1 Federal tax refund adjustment - - ( 0.5 ) - Tax reserve adjustment ( 0.3 ) ( 3.0 ) ( 0.3 ) ( 3.1 ) Tax Credit 0.6 6.0 0.7 6.3 Sec.162(m) - nondeductible Executive Compensation ( 2.3 ) ( 18.5 ) ( 2.6 ) ( 19.1 ) Split Life Insurance Settlement - - ( 1.1 ) - Transaction cost ( 3.2 ) - ( 1.3 ) - All other, net - ( 0.5 ) ( 0.1 ) ( 0.5 ) Effective tax rate 7.4 % 0.7 % 6.2 % 9.7 % Frontier considered positive and negative evidence in regard to evaluating certain state deferred tax assets during the third quarter of 2024, including the development of recent years of pre-tax book losses. The state tax rate includes state valuation allowances. On the basis of this evaluation, a valuation allowance of $ 299 million ($ 237 million net of federal benefit) was recorded as of September 30, 2024 .

Net (Loss) Earnings Per Share

Net (Loss) Earnings Per Share	9 Months Ended
Net (Loss) Earnings Per Share	Sep. 30, 2024
Net (Loss) Earnings Per Share [Abstract]
Net (Loss) Earnings Per Share	(14) Net (Loss) Earnings Per Share : The reconciliation of the net (loss) income per common share calculation is as follows : For the three months ended September 30, For the nine months ended September 30, ($ in millions and shares in thousands, except per share amounts) 2024 2023 2024 2023 Net loss used for basic and diluted earnings per share: Total basic net income (loss) attributable to Frontier common shareholders $ ( 82 ) $ 11 $ ( 204 ) $ 12 Effect of loss related to dilutive stock units - - - - Total diluted net income (loss) attributable to Frontier common shareholders $ ( 82 ) $ 11 $ ( 204 ) $ 12 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 248,986 245,761 247,866 245,431 Less: Weighted average unvested restricted stock awards - - - - Total weighted average shares outstanding - basic 248,986 245,761 247,866 245,431 Basic net earnings (loss) per share attributable to Frontier common shareholders $ ( 0.33 ) $ 0.05 $ ( 0.82 ) $ 0.05 Diluted earnings per share: Total weighted average shares outstanding - basic 248,986 245,761 247,866 245,431 Effect of dilutive performance stock awards - 1,686 - 1,493 Effect of dilutive restricted stock awards - - - 412 Total weighted average shares outstanding - diluted 248,986 247,447 247,866 247,336 Diluted net earnings (loss) per share attributable to Frontier common shareholders $ ( 0.33 ) $ 0.05 $ ( 0.82 ) $ 0.05 In calculating diluted net loss per common share, the effect of certain outstanding RSUs and PSUs has been excluded from the computation as the effect would be antidilutive. For the three and nine months ended September 30, 2024, RSUs of approximately 928,000 and 1,085,000 , respectively, and PSUs of approximately 237,000 and 196,000 , respectively, have been excluded. In calculating diluted net income per common share for the three and nine months ended September 30, 2023, the effect of certain outstanding PSUs is included in the computation as their respective performance metrics have been satisfied as of September 30, 2023 .

Comprehensive Income

Comprehensive Income	9 Months Ended
Comprehensive Income	Sep. 30, 2024
Comprehensive Income [Abstract]
Comprehensive Income	(15) Comprehensive Income : Comprehensive income consists of net income and other gains and losses affecting shareholders’ equity (deficit) and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net income. The components of accumulated other comprehensive income, net of tax, are as follows : OPEB ($ in millions) Costs Balance at January 1, 2024 (1) $ 96 Other comprehensive income before reclassifications 1 Amounts reclassified from accumulated other comprehensive loss to net loss ( 15 ) Net current-period other comprehensive loss ( 14 ) Balance at September 30, 2024 (1) $ 82 OPEB ($ in millions) Costs Balance at January 1, 2023 (1) $ 79 Other comprehensive income before reclassifications 33 Amounts reclassified from accumulated other comprehensive loss to net income ( 12 ) Net current-period other comprehensive income 21 Balance at September 30, 2023 (1) $ 100 (1) OPEB amounts are net of deferred tax balances of $ 29 million and $ 23 million as of January 1, 2024 and 2023, respectively, and $ 24 million and $ 31 million as of September 30, 2024 and 2023, respectively. The significant items reclassified from each component of accumulated other comprehensive loss are as follows: Amount Reclassified from Accumulated Other Comprehensive Income (1) ($ in millions) Affected Line Item in For the three months ended For the nine months ended the Statement Where Details about Accumulated Other September 30, September 30, Net Income (Loss) Comprehensive Loss Components 2024 2023 2024 2023 is Presented Amortization of OPEB Cost Items Prior-service credits (costs) $ 6 $ 6 $ 19 $ 16 Income (loss) before income taxes Tax impact ( 1 ) ( 2 ) ( 4 ) ( 4 ) Income tax benefit $ 5 $ 4 $ 15 $ 12 Net income (1) These accumulated other comprehensive income components are included in the computation of net periodic pension and OPEB costs (see Note 16 - Retirement Plans for additional details) .

Retirement Plans

Retirement Plans	9 Months Ended
Retirement Plans	Sep. 30, 2024
Retirement Plans [Abstract]
Retirement Plans	( 16) Retirement Plans : Frontier recognizes actuarial gains (losses) for our pension and postretirement plans in the period they occur. The components of net periodic benefit cost other than the service cost component for our plans as well as any actuarial gains or losses are included in “Investment and other income (loss)” on the consolidated statements of operations. The following tables provide the components of total pension benefit cost : Pension Benefits For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Components of total pension benefit cost Service cost $ 11 $ 12 $ 34 $ 39 Interest cost on projected benefit obligation 31 31 94 97 Expected return on plan assets ( 40 ) ( 36 ) ( 124 ) ( 111 ) Pension remeasurement gain ( 23 ) - ( 25 ) - Net periodic pension (benefit) costs ( 21 ) 7 ( 21 ) 25 Pension special termination benefit enhancements 1 - 11 - Total pension (benefit) cost $ ( 20 ) $ 7 $ ( 10 ) $ 25 The components of net periodic benefit cost other than the service cost component are included in “Investment and other income” on the consolidated statements of operations. The value of our pension plan assets increased $ 198 million from $ 2,268 million at December 31, 2023 to $ 2,466 million at September 30, 2024. This increase primarily resulted from changes in the market value of investments of $ 235 million, net of plan expenses, and contributions of $ 108 million, offset by benefit payments to participants of $ 145 million. As a result of special termination benefit enhancements related to a voluntary separation plan, Frontier remeasured its pension plan obligations, resulting in a remeasurement gain of $ 23 million for the three months ended September 30, 2024, and a remeasurement gain of $ 25 million for the nine months ended September 30, 2024. The pension plan contains provisions that provide certain employees with the option of receiving a lump sum payment upon retirement. Frontier’s accounting policy is to record these payments as a settlement only if, in the aggregate, they exceed the sum of the annual service and interest costs for the Pension Plan’s net periodic pension benefit cost. In the first nine months of 2024, the Company recognized a charge of $ 11 million to reflect the cost of pension special termination benefit enhancements related to a voluntary separation plan. The following table provides the components of total postretirement benefit cost : Postretirement For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Components of net periodic postretirement benefit cost Service cost $ 2 $ 2 $ 5 $ 6 Interest cost on projected benefit obligation 7 8 22 23 Amortization of prior service credit gain recognized ( 6 ) ( 6 ) ( 19 ) ( 16 ) OPEB remeasurement (gain) loss 21 ( 46 ) ( 6 ) ( 38 ) Total periodic postretirement (benefit) cost $ 24 $ ( 42 ) $ 2 $ ( 25 ) As a result of special termination benefit enhancements related to a voluntary separation plan, Frontier remeasured its postretirement benefit plan, resulting in a remeasurement loss of $ 21 million and a remeasurement gain of $ 6 million for the three and nine months ended September 30, 2024, respectively. In the first nine months of 2023, Frontier amended the medical coverage for certain postretirement benefit plans, which resulted in a $ 38 million net remeasurement gain. The net gain was comprised of a loss of $ 20 million in the first quarter, offset by remeasurement gains of $ 12 million in the second quarter and $ 46 million in the third quarter, primarily due to discount rate changes. We capitalized $ 13 million and $ 14 million of pension and OPEB expense for the nine months ended September 30, 2024 and 2023, respectively , into the cost of our capital expenditures, as the costs relate to our engineering and plant construction activities.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
Commitments And Contingencies	Sep. 30, 2024
Commitments And Contingencies [Abstract]
Commitments And Contingencies	(17) Commitments and Contingencies : 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. On October 22 and October 23, 2024, two complaints were filed in the Supreme Court of the State of New York, County of New York by purported Company stockholders against the Company, the Board, Verizon and Merger Sub in connection with the Merger. The complaints assert claims of negligent misrepresentation and concealment and negligence under New York common law. Among other remedies, the complaints seek an order enjoining the defendants from proceeding with the Merger unless and until the defendants disclose certain allegedly material information that was allegedly omitted from the proxy statements, rescinding the Merger to the extent already consummated or granting rescissory damages, awarding the plaintiffs costs and disbursements of the action, including reasonable attorneys’ and expert fees and expenses, and granting such other and further relief as the court may deem just and proper. Additional lawsuits arising out of the proposed Merger may also be filed in the future. Furthermore, the Company has received demand letters from purported Company stockholders alleging disclosure deficiencies in the preliminary proxy statement and/or definitive proxy statement and demanding that the Company and the Board of Directors promptly issue corrective disclosures to cure the proxy statement prior to the anticipated stockholder vote on the proposed Merger. The Company believes that the allegations contained in the complaints and demands have no merit. We do not at this time consider there to be any reasonably possible material loss arising from the demands. There can be no assurance regarding the likelihood that the Company’s defense of any actions will be successful. During the second quarter of 2024, Frontier reached a settlement with a net financial impact of $ 25 million resolving a dispute with the Chief Executive Officer of Frontier’s predecessor company, who left his position with the company in 2004, concerning split-dollar life insurance benefits granted during his employment. In November 2021, Congress passed the IIJA which provides $65 billion to fund broadband connectivity programs, including broadband deployment to unserved and underserved locations. The National Telecommunications and Information Administration (NTIA) is administering the principal last mile infrastructure funding program in the amount of $42.5 billion, the Broadband Equity, Access & Deployment Program (BEAD), and will distribute funding through direct grants to states, who will then award the funds based on competitive grant programs. The NTIA has allocated approximately $25.5 billion to states in Frontier’s footprint. We are closely tracking implementation of the BEAD program, including participating in state address challenge and pre-application processes. We are actively pursuing awards of these stimulus funds; however, we continue to evaluate our opportunities as the process is complex and any awards that we ultimately receive under the IIJA may require significant up-front capital expenditures or other costs. On April 14, 2024, we detected that a third party had gained unauthorized access to portions of our information technology environment. Upon detection, the Company immediately activated its incident response plan, took action to contain the incident, launched an investigation with the assistance of leading cybersecurity experts, and notified law enforcement and applicable regulatory authorities. We worked with a leading e-discovery firm to undertake a thorough review of the impacted data to identify and provide notice to individuals whose information was impacted. Since the incident, the Company has also taken steps to further strengthen its information technology security. 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, USAC and the FCC has been reviewing carriers’ CAF II program completion data, and if USAC or 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. Fines and penalties could also be assessed to the extent Frontier were ever to decide to surrender RDOF locations previously awarded. The FCC previously classified consumer broadband internet services as information services, subject to light-touch regulation. On April 25, 2024, the FCC approved an order that would reclassify certain retail broadband internet access services as lightly regulated telecommunications services, thereby imposing certain network neutrality requirements on the reclassified internet services. Although the FCC order has been appealed to the courts, the majority of these rules were scheduled to take effect on July 22, 2022. On August 1, 2024, the U.S. Court of Appeals for the Sixth Circuit stayed the implementation of the rules. Unless overturned by the court, these rules could increase our regulatory and compliance obligations and associated costs. On July 24, 2024, the U.S. Court of Appeals for the Fifth Circuit held that certain delegations of authority in the USF contribution system are unconstitutional. The court remanded the case to the FCC. The Fifth Circuit subsequently stayed the decision to allow the FCC to file a petition with the U.S. Supreme Court seeking review. The stay allows the continued collection of USF contributions while the Supreme Court considers the case. The precise impact of the case is unclear at this time, including the extent to which the decision applies to parties other than the petitioner. We cannot predict how this or future court decisions will impact the company’s ability to receive federal universal service funds in the future. 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 September 30, 2024, we had total “Accounts payable and accrued liabilities” of $ 1,064 million, of which $ 793 million is related to accounts payable. 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. 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 addition, 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 September 30, 2024, we had $ 56 million of vendor financing liabilities included in “Other current liabilities” on our consolidated balance sheets . For the nine months ended September 30, 2024 we made $ 415 million in vendor financing payments related to capital expenditures . We are party to contracts with several unrelated long-distance carriers. The contracts provide fees based on traffic they carry for us subject to minimum monthly fees.

Summary Of Significant Accoun_2

Summary Of Significant Accounting Policies (Policy)	9 Months Ended
Summary Of Significant Accounting Policies (Policy)	Sep. 30, 2024
Summary Of Significant Accounting Policies [Abstract]
Description Of Business	Description of Business: Frontier Communications Parent, Inc. is a provider of communications services in the United States, with approximately 3.1 million broadband subscribers and approximately 13,000 employees, operating in 25 states as of September 30, 2024. We were incorporated in 1935, originally under the name of Citizens Utilities Company and known as Citizens Communications Company until July 31, 2008. Frontier and its subsidiaries are referred to herein as “we,” “us,” “our,” “Frontier,” or the “Company” in this report.
Basis Of Presentation And Use Of Estimates	Basis of Presentation and Use of Estimates : Our interim unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) and should be read in conjunction with the consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2023. 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. These interim unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary, in the opinion of Frontier’s management, to present fairly the results for the interim periods shown. Revenues, net income, and cash flows for any interim periods are not necessarily indicative of results that may be expected for the full year. We operate in one reportable segment. Frontier provides both regulated and unregulated voice, data and video services to consumer, business, and wholesale customers and is typically the incumbent voice services provider in its service areas. Certain reclassifications of prior period balances have been made to conform to the current period presentation. For our interim financial statements as of and for the period ended September 30, 2024, we evaluated subsequent events and transactions for potential recognition or disclosure through the date that we filed this Form 10-Q with the Securities and Exchange Commission (“SEC”). The preparation of our financial statements in conformity with GAAP requires management to make estimates and assumptions that affect (i) the reported amounts of assets and liabilities at the date of the financial statements, (ii) the disclosure of contingent assets and liabilities, and (iii) the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. Estimates and judgments are used when accounting for the application of allowance for credit losses, asset impairments, indefinite-lived intangibles, depreciation and amortization, income taxes, and pension and other postretirement benefits, among others.
Going Concern	Going Concern: In accordance with the requirements of Accounting Standards Update (“ASU”) 2014-15, “Presentation of Financial Statements Going Concern (ASU 2014-15)”, and ASC 205, “Presentation of Financial Statements”, we have the responsibility to evaluate at each reporting period, including interim periods, whether conditions and/or events raise substantial doubt about our ability to meet our future financial obligations. In its evaluation for this report, management considered our current financial condition and liquidity sources, including current funds available, forecasted future cash flows and our conditional and unconditional obligations due within one year following the date of issuance of this Quarterly Report on Form 10-Q. We believe we have the ability to meet our obligations for at least one year from the date of issuance of this Form 10-Q. Accordingly, the accompanying consolidated financial statements have been prepared assuming that we will continue as a going concern and contemplate the realization of assets and the satisfaction of liabilities in the normal course business.
Cash Equivalents And Restricted Cash	Cash Equivalents and Restricted Cash : We consider all liquid investments with an original maturity of three months or less to be cash equivalents. Restricted cash amounts represent cash collateral required for certain Letter of Credit obligations and utility vendors and collateral for debt arrangements. At September 30, 2024 and December 31, 2023, the Company had $ 160 million and $ 114 million, respectively, in restricted cash. Pursuant to the terms of the Company’s secured fiber network revenue term notes, and secured fiber network revenue variable funding note facility, as described in Note 9, restricted cash is held in securitization escrow accounts. As of September 30, 2024 and December 31, 2023, approximately $ 55 million and $ 42 million, respectively, is current restricted cash held for the purpose of paying interest and certain fees. In addition, as of September 30, 2024 and December 31, 2023, we had approximately $ 105 million and $ 72 million, respectively, in noncurrent restricted cash to satisfy a portion of the required liquidity reserve amount, related to the August 2023 and July 2024 securitization transactions.
Investments	I nvestments : Short-term Investments Given the long-term nature of our fiber build, we may invest cash into short-term investments to improve interest income while preserving liquidity to fund the investment as required. As of September 30, 2024, the Company had no short-term investments. 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 August 2023 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 principal amount in remaining debt of our subsidiary Frontier Southwest Incorporated. As of September 30, 2024 and December 31, 2023, this balance was approximately $ 59 million and $ 62 million, respectively, and is included in “Other assets” on our consolidated balance sheets and is restricted. See Note 9 for further details.
Revenue Recognition	Revenue Recognition : Revenue for data and Internet services, voice services, video services, and switched and non-switched access services is recognized as services are provided to customers. Services that are billed in advance include monthly recurring network access services (including data services), special access services, and monthly recurring voice, video, and related charges. Revenue is recognized by measuring progress toward the complete satisfaction of our performance obligations. The unearned portion of these fees is deferred as a component of “Advanced billings” on our consolidated balance sheet and recognized as revenue over the period that the services are provided. Services that are billed in arrears include non-recurring network access services (including data services), switched access services, and non-recurring voice and video services. The earned but unbilled portion of these fees is recognized as revenue in our consolidated statements of operations and accrued in “Accounts receivable” on our consolidated balance sheet in the period that services are provided. Excise taxes are recognized as a liability when billed. Satisfaction of Performance Obligations We satisfy our obligations to customers by transferring goods and services in exchange for consideration received from the customer. The timing of our satisfaction of the performance obligation may differ from the timing of the customer’s payment. Bundled Service and Allocation of Discounts When customers purchase more than one service, revenue for each is determined by allocating the total transaction price based upon the relative stand-alone selling price of each service. We frequently offer service discounts as an incentive to customers, which reduce the total transaction price. Any incentives which are considered cash equivalents (e.g. gift cards) that are granted will similarly result in a reduction of the total transaction price. Cash equivalent incentives are accounted for on a portfolio basis and are recognized in the month they are awarded to customers. Customer Incentives In the process of acquiring and/or retaining customers, we may issue a variety of incentives aside from service discounts or cash equivalent incentives. Those incentives that have stand-alone value (e.g. gift cards not considered cash equivalents or free goods/services) are considered separate performance obligations. While these incentives are free to the customer, a portion of the consideration received from the customer is ascribed to them based upon their relative stand-alone selling price. These types of incentives are accounted for on a portfolio basis with both revenue and expense recognized in the month they are awarded to the customer. The earned revenue associated with these incentives is reflected in “Other” revenue while the associated costs are reflected in “Cost of Services”. Upfront Fees All non-refundable upfront fees assessed to our customers provide them with a material right to renew; therefore, they are deferred by creating a contract liability and amortized into “Data and Internet service revenue” for fees charged to our wholesale customers and “Other revenue” for fees charged to all other customers over the average customer life using a portfolio approach. Customer Acquisition Costs Sales commission expenses are recognized as incurred. According to ASC 606, incremental costs in obtaining a contract with a customer are deferred and recorded as a contract asset if the period of benefit is expected to be greater than one year. For our retail customers, this period of benefit has been determined to be less than one year. As such, we applied the practical expedient that allows such costs to be expensed as incurred. Taxes, Surcharges and Subsidies We collect various taxes, Universal Service Funds (“USF”) surcharges (primarily federal USF), and certain other surcharges from our customers and subsequently remits these taxes to governmental authorities. In June 2015, we accepted the FCC offer of support to price cap carriers under the Connect America Fund (“CAF”) Phase II program, which was intended to provide long-term support for broadband build commitments in high cost unserved or underserved areas. The seven-year funding term ended on December 31, 2021. The Universal Service Administrative Company (“USAC”) and the FCC are reviewing carriers’ CAF II program completion data, and if USAC or 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. 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, USAC and the FCC will review carriers’ RDOF program completion data, and if USAC or 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. Fines and penalties could also be assessed to the extent Frontier were ever to decide to surrender RDOF locations previously awarded. We accrue for any potential shortfall in the household build commitment that we deem to be probable and reasonably estimated. On July 24, 2024, the U.S. Court of Appeals for the Fifth Circuit held that certain delegations of authority in the USF contribution system are unconstitutional. The court remanded the case to the FCC. The Fifth Circuit subsequently stayed the decision to allow the FCC to file a petition with, the U.S. Supreme Court seeking review. The stay allows for the continued collection of USF contributions while the Supreme Court considers the case. The precise impact of the case is unclear at this time, including the extent to which the decision applies to parties other than the petitioner. We cannot predict how this or future court decisions will impact the company’s ability to receive federal universal service funds in the future.
Property, Plant And Equipment	Property, Plant and Equipment: Property, plant, and equipment are stated at original cost, including capitalized interest, or fair market value as of the date of acquisition for acquired properties. Maintenance and repairs are charged to operating expenses as incurred. The gross book value of routine property, plant and equipment retirements is charged against accumulated depreciation.
Definite Lived Intangible Assets	Definite Lived Intangible Assets: Intangible assets are initially recorded at estimated fair value. 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	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	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.
Income Taxes And Deferred Income Taxes	Income Taxes and Deferred Income Taxes: We file a consolidated federal income tax return. We utilize the asset and liability method of accounting for income taxes. Under the asset and liability method, deferred income taxes are recorded for the tax effect of temporary differences between the financial statement basis and the tax basis of assets and liabilities using tax rates expected to be in effect when the temporary differences are expected to reverse. We recognize deferred tax assets to the extent that we believe that these assets are more likely than not to be realized. In making such a determination, we consider all available positive and negative evidence, including future reversals of existing taxable temporary differences, tax-planning strategies, and results of recent operations. If we determine that we are not able to realize a portion of our net deferred tax assets in the future, we would make an adjustment to the deferred tax asset valuation allowance, which would increase the provision for income taxes. The tax effect of a change in tax law or rates included in income tax expense from continuing operations includes effect of changes in deferred tax assets and liabilities initially recognized through a charge or credit to other comprehensive income. The residual tax effects typically are released when the item giving rise to the tax effect is disposed of, liquidated, or terminated.
Stock Plans	Stock Plans: We have one active 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. See Note 12 for further details. The compensation cost recognized is based on awards ultimately expected to vest. GAAP requires forfeitures to be estimated and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policy)	9 Months Ended
Recent Accounting Pronouncements (Policy)	Sep. 30, 2024
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements Adopted And Not Yet Adopted	Financial Accounting Standards Not Yet Adopted ASU No. 2024-03 – Income Statement – Reporting Comprehensive Income (Topic 220): Expense Disaggregation Disclosures. This update requires public business entities to provide detailed disclosures in the notes to financial statements, disaggregating specific expense categories within relevant income statement captions. The required categories include purchases of inventory, employee compensation, deprecation, intangible asset amortization, and deprecation, intangible asset amortization, and depletion. The standard is effective for annual reporting periods beginning after December 15, 2026, and for interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of this standard on tis consolidated financial statements and related disclosures. 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.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
Revenue Recognition (Tables)	Sep. 30, 2024
Revenue Recognition [Abstract]
Disaggregation Of Revenue	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Data and Internet services $ 1,004 $ 895 $ 2,934 $ 2,637 Voice services 301 341 934 1,044 Video services 83 104 265 333 Other 83 81 250 253 Revenue from contracts with customers (1) 1,471 1,421 4,383 4,267 Subsidy and other revenue 18 15 48 58 Total revenue $ 1,489 $ 1,436 $ 4,431 $ 4,325 For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Consumer $ 789 $ 787 $ 2,365 $ 2,323 Business and wholesale 682 634 2,018 1,944 Revenue from contracts with customers (1) 1,471 1,421 4,383 4,267 Subsidy and other revenue 18 15 48 58 Total revenue $ 1,489 $ 1,436 $ 4,431 $ 4,325 (1) Includes lease revenue of $ 13 million and $ 40 million for the three and nine months ended September 30, 2024 and $ 14 million and $ 44 million for the three and nine months ended September 30, 2023, respectively.
Summary Of Changes In Contract Liabilities	Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2023 $ 33 $ 16 Revenue recognized included in opening contract balance ( 26 ) ( 14 ) Credits granted, excluding amounts recognized as revenue 26 12 Reclassified between current and noncurrent - - Balance at September 30, 2024 $ 33 $ 14 Contract Liabilities ($ in millions) Current Noncurrent Balance at December 31, 2022 $ 28 $ 17 Revenue recognized included in opening contract balance ( 29 ) ( 9 ) Credits granted, excluding amounts recognized as revenue 31 15 Reclassified between current and noncurrent 4 ( 5 ) Balance at September 30, 2023 $ 34 $ 18
Performance Obligations, Revenue	($ in millions) Revenue from contracts with customers 2024 (remaining three months) $ 284 2025 255 2026 148 2027 53 2028 23 Thereafter 214 Total $ 977

Accounts Receivable (Tables)

Accounts Receivable (Tables)	9 Months Ended
Accounts Receivable (Tables)	Sep. 30, 2024
Accounts Receivable [Abstract]
Accounts Receivable	($ in millions) September 30, 2024 December 31, 2023 Retail and Wholesale $ 448 $ 438 Other 52 61 Less: Allowance for doubtful accounts ( 81 ) ( 53 ) Accounts receivable, net $ 419 $ 446
Activity In The Allowance For Credit Losses	($ in millions) Balance at December 31, 2023 $ 53 Provision for bad debt 30 Amounts charged to revenue 76 Write offs charged against the allowance ( 78 ) Balance at September 30, 2024 $ 81

Property, Plant And Equipment (

Property, Plant And Equipment (Tables)	9 Months Ended
Property, Plant And Equipment (Tables)	Sep. 30, 2024
Property, Plant And Equipment [Abstract]
Property, Plant And Equipment, Net	($ in millions) September 30, 2024 December 31, 2023 Property, plant and equipment $ 18,533 $ 16,324 Less: Accumulated depreciation ( 3,307 ) ( 2,391 ) Property, plant and equipment, net $ 15,226 $ 13,933
Schedule Of Depreciation Expense	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Depreciation expense $ 330 $ 276 $ 955 $ 799

Intangibles (Tables)

Intangibles (Tables)	9 Months Ended
Intangibles (Tables)	Sep. 30, 2024
Intangibles [Abstract]
Schedule Of Intangible Assets	September 30, 2024 December 31, 2023 Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying ($ in millions) Amount Amortization Amount Amount Amortization Amount Intangibles: Customer Relationships - Business $ 800 $ ( 248 ) $ 552 $ 800 $ ( 194 ) $ 606 Customer Relationships - Wholesale 3,491 ( 746 ) 2,745 3,491 ( 582 ) 2,909 Trademarks & Tradenames 150 ( 103 ) 47 150 ( 80 ) 70 Total other intangibles $ 4,441 $ ( 1,097 ) $ 3,344 $ 4,441 $ ( 856 ) $ 3,585
Schedule Of Amortization Expense	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Amortization expense $ 80 $ 80 $ 241 $ 241

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	9 Months Ended
Fair Value Of Financial Instruments (Tables)	Sep. 30, 2024
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Long-Term Debt	September 30, 2024 December 31, 2023 ($ in millions) Carrying Amount Fair Value Carrying Amount Fair Value Total debt $ 11,571 $ 11,839 $ 11,231 $ 10,712

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
Long-Term Debt (Tables)	Sep. 30, 2024
Long-Term Debt [Abstract]
Long-Term Debt	For the nine months ended September 30, 2024 Principal January 1, Payments New September 30, ($ in millions) 2024 and Retirements Borrowings 2024 Secured debt issued by Frontier $ 8,848 $ ( 410 ) $ - $ 8,438 Secured debt issued by subsidiaries 1,633 - 750 2,383 Unsecured debt issued by subsidiaries 750 - - 750 Principal outstanding $ 11,231 $ ( 410 ) $ 750 $ 11,571 Less: Debt issuance costs ( 71 ) ( 91 ) Less: Current portion ( 15 ) ( 10 ) Less: Debt premium / (discount) ( 64 ) ( 46 ) Plus: Unamortized fair value adjustments (1) 165 132 Total Long-term debt $ 11,246 $ 11,556 (1) Upon emergence, we adjusted the carrying value of our debt to fair value. The adjustment consisted of the elimination of the existing unamortized debt issuance costs and unamortized discounts and recording a balance of $ 236 million as a fair value adjustment. The fair value accounting adjustment is being amortized into interest expense using the effective interest method.
Schedule Of Secured And Unsecured Debt	September 30, 2024 December 31, 2023 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 ) Term loan due 7/1/2031 1,025 8.763% (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 % 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 8,438 8,848 Secured debt issued by subsidiaries Debentures due 11/15/2031 (2) 47 8.500 % 47 8.500 % Series 2023-1 revenue term notes Class A-2 due 7/20/2028 1,119 6.600 % 1,119 6.600 % Series 2023-1 revenue term notes Class B due 7/20/2028 155 8.300 % 155 8.300 % Series 2023-1 revenue term notes class C due 7/20/2028 312 11.500 % 312 11.500 % Series 2024-1 revenue term notes Class A-2 due 5/20/2031 530 6.190 % - - Series 2024-1 revenue term notes Class B due 5/30/2031 73 7.020 % - - Series 2024-1 revenue term notes Class C due 5/20/2031 147 11.160 % - - Total secured debt issued by subsidiaries 2,383 1,633 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 $ 11,571 6.997 % (1) $ 11,231 7.103 % (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, and the anticipated repayment date of May 2031 is used for the Series 2024-1 Revenue Term Notes, classes A-2, B, and C when calculating the weighted average. (2) $ 47 million principal amount in remaining debt of our subsidiary Frontier Southwest Incorporated which was defeased in connection with the closing of the August 2023 securitization transaction.
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 Series 2024-1, Class A-2 term notes July 1, 2024 $ 530,000,000 6.19 % May 20, 2031 June 20, 2054 Series 2024-1, Class B term notes July 1, 2024 $ 73,000,000 7.02 % May 20, 2031 June 20, 2054 Series 2024-1, Class C term notes July 1, 2024 $ 147,000,000 11.16 % May 20, 2031 June 20, 2054 (1) If Frontier Issuer has not repaid or refinanced any Class of Notes of a Series of Fiber Term Notes prior to the Anticipated Repayment Date, additional interest will accrue thereon in an amount equal to the greater of (i) 5.00 % per annum and (ii) the excess amount, if any, by which the sum of the following exceeds the interest rate for such note: (A) the yield to maturity (adjusted to a “mortgage-equivalent basis” pursuant to the standards and practices of the Securities Industry and Financial Markets Association) on the ARD for such note of the United States Treasury Security having a remaining term closest to 10 years plus (B) 5.00 % plus (C) the post-ARD note spread applicable to such Note.

Restructuring And Other Charg_2

Restructuring And Other Charges (Tables)	9 Months Ended
Restructuring And Other Charges (Tables)	Sep. 30, 2024
Restructuring And Other Charges [Abstract]
Changes In Restructuring Reserve	($ in millions) Balance at January 1, 2024 $ 10 Severance expense 25 Pension / OPEB special termination benefit enhancements 11 Other costs 52 Cash payments during the period ( 68 ) Balance at September 30, 2024 $ 30

Investment And Other Income, _2

Investment And Other Income, Net (Tables)	9 Months Ended
Investment And Other Income, Net (Tables)	Sep. 30, 2024
Investment And Other Income, Net [Abstract]
Components Of Investment And Other Income	For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Interest and dividend income $ 20 $ 22 $ 58 $ 60 Pension benefit 9 5 30 14 OPEB costs ( 1 ) ( 2 ) ( 3 ) ( 7 ) OPEB remeasurement gain (loss) ( 21 ) 46 6 38 Pension remeasurement gain (loss) 23 - 25 - All other, net ( 1 ) ( 4 ) 1 ( 4 ) Total investment and other income, net $ 29 $ 67 $ 117 $ 101

Stock Plans (Tables)

Stock Plans (Tables)	9 Months Ended
Stock Plans (Tables)	Sep. 30, 2024
Stock Plans [Abstract]
Restricted Shares Outstanding	Weighted Average Number of Grant Date Aggregate Shares Fair Value Fair Value (in thousands) (per share) (in millions) Balance at January 1, 2024 2,468 $ 24.37 $ 63 Restricted stock units granted 1,367 $ 23.46 $ 49 Restricted stock units vested ( 1,348 ) $ 25.76 $ ( 48 ) Restricted stock units forfeited ( 71 ) $ 23.48 Balance at September 30, 2024 2,416 $ 24.58 $ 86
Target Performance Shares	Weighted Average Number of Award Date Shares Fair Value (in thousands) (per share) (1) Balance at January 1, 2024 4,487 $ 25.33 Target performance shares awarded, net 1,769 $ 24.35 Target performance shares vested ( 3,898 ) $ 25.62 Target performance shares forfeited ( 5 ) $ 24.86 Balance at September 30, 2024 2,353 $ 25.22 (1) Represents the weighted average of the closing price of our stock on the date of the awards.

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
Income Taxes (Tables)	Sep. 30, 2024
Income Taxes [Abstract]
Reconciliation Of Provision For Income Taxes	For the three months ended September 30, For the nine months ended September 30, 2024 2023 2024 2023 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 ( 8.4 ) ( 4.3 ) ( 9.6 ) 5.1 Federal tax refund adjustment - - ( 0.5 ) - Tax reserve adjustment ( 0.3 ) ( 3.0 ) ( 0.3 ) ( 3.1 ) Tax Credit 0.6 6.0 0.7 6.3 Sec.162(m) - nondeductible Executive Compensation ( 2.3 ) ( 18.5 ) ( 2.6 ) ( 19.1 ) Split Life Insurance Settlement - - ( 1.1 ) - Transaction cost ( 3.2 ) - ( 1.3 ) - All other, net - ( 0.5 ) ( 0.1 ) ( 0.5 ) Effective tax rate 7.4 % 0.7 % 6.2 % 9.7 %

Net (Loss) Earnings Per Share (

Net (Loss) Earnings Per Share (Tables)	9 Months Ended
Net (Loss) Earnings Per Share (Tables)	Sep. 30, 2024
Net (Loss) Earnings Per Share [Abstract]
Reconciliation Of Net (Loss) Income Per Share	For the three months ended September 30, For the nine months ended September 30, ($ in millions and shares in thousands, except per share amounts) 2024 2023 2024 2023 Net loss used for basic and diluted earnings per share: Total basic net income (loss) attributable to Frontier common shareholders $ ( 82 ) $ 11 $ ( 204 ) $ 12 Effect of loss related to dilutive stock units - - - - Total diluted net income (loss) attributable to Frontier common shareholders $ ( 82 ) $ 11 $ ( 204 ) $ 12 Basic earnings per share: Total weighted average shares and unvested restricted stock awards outstanding - basic 248,986 245,761 247,866 245,431 Less: Weighted average unvested restricted stock awards - - - - Total weighted average shares outstanding - basic 248,986 245,761 247,866 245,431 Basic net earnings (loss) per share attributable to Frontier common shareholders $ ( 0.33 ) $ 0.05 $ ( 0.82 ) $ 0.05 Diluted earnings per share: Total weighted average shares outstanding - basic 248,986 245,761 247,866 245,431 Effect of dilutive performance stock awards - 1,686 - 1,493 Effect of dilutive restricted stock awards - - - 412 Total weighted average shares outstanding - diluted 248,986 247,447 247,866 247,336 Diluted net earnings (loss) per share attributable to Frontier common shareholders $ ( 0.33 ) $ 0.05 $ ( 0.82 ) $ 0.05

Comprehensive Income (Tables)

Comprehensive Income (Tables)	9 Months Ended
Comprehensive Income (Tables)	Sep. 30, 2024
Comprehensive Income [Abstract]
Accumulated Other Comprehensive Income, Net Of Tax	OPEB ($ in millions) Costs Balance at January 1, 2024 (1) $ 96 Other comprehensive income before reclassifications 1 Amounts reclassified from accumulated other comprehensive loss to net loss ( 15 ) Net current-period other comprehensive loss ( 14 ) Balance at September 30, 2024 (1) $ 82 OPEB ($ in millions) Costs Balance at January 1, 2023 (1) $ 79 Other comprehensive income before reclassifications 33 Amounts reclassified from accumulated other comprehensive loss to net income ( 12 ) Net current-period other comprehensive income 21 Balance at September 30, 2023 (1) $ 100 (1) OPEB amounts are net of deferred tax balances of $ 29 million and $ 23 million as of January 1, 2024 and 2023, respectively, and $ 24 million and $ 31 million as of September 30, 2024 and 2023, respectively.
Reclassification Out Of AOCI	Amount Reclassified from Accumulated Other Comprehensive Income (1) ($ in millions) Affected Line Item in For the three months ended For the nine months ended the Statement Where Details about Accumulated Other September 30, September 30, Net Income (Loss) Comprehensive Loss Components 2024 2023 2024 2023 is Presented Amortization of OPEB Cost Items Prior-service credits (costs) $ 6 $ 6 $ 19 $ 16 Income (loss) before income taxes Tax impact ( 1 ) ( 2 ) ( 4 ) ( 4 ) Income tax benefit $ 5 $ 4 $ 15 $ 12 Net income (1) These accumulated other comprehensive income components are included in the computation of net periodic pension and OPEB costs (see Note 16 - Retirement Plans for additional details) .

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
Retirement Plans (Tables)	Sep. 30, 2024
Pension [Member]
Net Periodic Benefit Cost	Pension Benefits For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Components of total pension benefit cost Service cost $ 11 $ 12 $ 34 $ 39 Interest cost on projected benefit obligation 31 31 94 97 Expected return on plan assets ( 40 ) ( 36 ) ( 124 ) ( 111 ) Pension remeasurement gain ( 23 ) - ( 25 ) - Net periodic pension (benefit) costs ( 21 ) 7 ( 21 ) 25 Pension special termination benefit enhancements 1 - 11 - Total pension (benefit) cost $ ( 20 ) $ 7 $ ( 10 ) $ 25
OPEB [Member]
Net Periodic Benefit Cost	Postretirement For the three months ended September 30, For the nine months ended September 30, ($ in millions) 2024 2023 2024 2023 Components of net periodic postretirement benefit cost Service cost $ 2 $ 2 $ 5 $ 6 Interest cost on projected benefit obligation 7 8 22 23 Amortization of prior service credit gain recognized ( 6 ) ( 6 ) ( 19 ) ( 16 ) OPEB remeasurement (gain) loss 21 ( 46 ) ( 6 ) ( 38 ) Total periodic postretirement (benefit) cost $ 24 $ ( 42 ) $ 2 $ ( 25 )

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Narrative) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($) employee item state segment	Dec. 31, 2023 USD ($)
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Number of subscribers \| item	3,100,000
Number of states of operation \| state	25
Annual support accepted for commitment for RDOF	$ 37
Number of employees \| employee	13,000
Number of reportable segments \| segment	1
Interest rate	6.997%	7.103%
Letter of credit issued, amount included in other assets	$ 59	$ 62
Restricted cash	160	114
Short-term Investments	$ 0	1,075
Revenue recognition period, FCC's CAF Phase II subsidies	7 years
Provided funding period, for construction of broadband networks	10 years
Remaining outstanding principal	$ 11,571	11,231
Number of stock plans \| item	1
Securitization Trust Accounts [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash, current	$ 55	42
Restricted cash, noncurrent	105	$ 72
US Treasuries In Trust Account [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Restricted cash	63
Debt On Frontier Southwest Properties [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Remaining outstanding principal	$ 47
Business And Wholesale [Member] \| Minimum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life	11 years
Business And Wholesale [Member] \| Maximum [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life	16 years
Trademarks and Tradenames [Member]
Description Of Business And Summary Of Significant Accounting Policies [Line Items]
Useful life	5 years

Merger Agreement (Narrative) (D

Merger Agreement (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Merger Agreement [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Merger consideration to receive in cash for each share of common stock	$ 38.50
Fee payable upon termination of merger agreement	$ 320
Termination fee receivable upon failure to obtain certain specified antitrust or other regulatory approvals	$ 590

Revenue Recognition (Disaggrega

Revenue Recognition (Disaggregation Of Revenue) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 1,471	$ 1,421	$ 4,383	$ 4,267
Subsidy and other revenue	18	15	48	58
Total revenue	1,489	1,436	4,431	4,325
Revenue from contracts with customers, performance obligation	977		977
Lease revenue	13	14	40	44
Data And Internet Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	1,004	895	2,934	2,637
Voice Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	301	341	934	1,044
Video Services [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	83	104	265	333
Other [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	83	81	250	253
Consumer [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	789	787	2,365	2,323
Business And Wholesale [Member]
Disaggregation of Revenue [Line Items]
Revenue from contracts with customers	$ 682	$ 634	$ 2,018	$ 1,944

Revenue Recognition (Summary Of

Revenue Recognition (Summary Of Changes In Contract Liabilities) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Revenue Recognition [Abstract]
Contract current liabilities, Beginning balance	$ 33	$ 28
Contract current liabilities, Revenue recognized included in opening contract balance	(26)	(29)
Contract current liabilities, Credits granted, excluding amounts recognized as revenue	26	31
Contract current liabilities, Reclassified between current and noncurrent		4
Contract current liabilities, Ending balance	33	34
Contract noncurrent liabilities, Beginning balance	16	17
Contract noncurrent liabilities, Revenue recognized included in opening contract balance	(14)	(9)
Contract noncurrent liabilities, Credits granted, excluding amounts recognized as revenue	12	15
Contract noncurrent liabilities, Reclassified between current and noncurrent		(5)
Contract noncurrent liabilities, Ending balance	$ 14	$ 18

Revenue Recognition (Performanc

Revenue Recognition (Performance Obligations, Revenue) (Details) $ in Millions	Sep. 30, 2024 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 977
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue from remaining performance obligations	$ 284
Performance obligation satisfaction period	3 months
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	$ 255
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	$ 148
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	$ 53
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	$ 23
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	$ 214
Performance obligation satisfaction period	1 year

Accounts Receivable (Narrative)

Accounts Receivable (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Accounts Receivable [Abstract]
Bad debt expense	$ 24	$ 30	$ 24
Credits related to customers		$ 415		$ 143

Accounts Receivable (Accounts R

Accounts Receivable (Accounts Receivable) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Less: Allowance for doubtful accounts	$ (81)	$ (53)
Accounts receivable, net	419	446
Retail And Wholesale [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	448	438
Other [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable	$ 52	$ 61

Accounts Receivable (Activity I

Accounts Receivable (Activity In The Allowance For Credit Losses) (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Accounts Receivable [Abstract]
Allowance for credit losses, Beginning Balance		$ 53
Provision for bad debt	$ 24	30	$ 24
Amounts charged to revenue		76
Write offs charged against the allowance		(78)
Allowance for credit losses, Ending Balance		$ 81

Property, Plant And Equipment_2

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Proceeds from sale and lease-back transactions		$ 21
Property, plant and equipment	$ 18,533		$ 16,324
Capital expenditures	1,991	$ 2,882
Vendor financing payments	415
Accounts payable and accrued liabilities associated with capital	632
Other current liabilities associated with capital expenditures	5
Other liabilities associated with capital expenditures	15
Vendor financing payables associated with capital expenditures	56
Capitalized interest	35
Materials And Supplies [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment	$ 453		$ 594

Property, Plant And Equipment_3

Property, Plant And Equipment (Property, Plant And Equipment, Net) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Property, Plant And Equipment [Abstract]
Property, plant and equipment	$ 18,533	$ 16,324
Less: Accumulated depreciation	(3,307)	(2,391)
Property, plant and equipment, net	$ 15,226	$ 13,933

Property, Plant And Equipment_4

Property, Plant And Equipment (Schedule Of Depreciation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation [Abstract]
Depreciation expense	$ 330	$ 276	$ 955	$ 799

Intangibles (Narrative) (Detail

Intangibles (Narrative) (Details) - USD ($)	9 Months Ended	12 Months Ended
Intangibles (Narrative) (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangibles impairment	$ 0	$ 0
Customer Relationships - Wholesale [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	16 years
Customer Relationships - Business [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	11 years
Trademarks and Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years

Intangibles (Schedule Of Intang

Intangibles (Schedule Of Intangible Assets) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,441	$ 4,441
Accumulated Amortization	(1,097)	(856)
Net Carrying Amount	3,344	3,585
Customer Relationships - Business [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	800	800
Accumulated Amortization	(248)	(194)
Net Carrying Amount	552	606
Customer Relationships - Wholesale [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	3,491	3,491
Accumulated Amortization	(746)	(582)
Net Carrying Amount	2,745	2,909
Trademarks and Tradenames [Member]
Intangible Assets [Line Items]
Gross Carrying Amount	150	150
Accumulated Amortization	(103)	(80)
Net Carrying Amount	$ 47	$ 70

Intangibles (Schedule Of Amorti

Intangibles (Schedule Of Amortization Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Intangibles [Abstract]
Amortization expense	$ 80	$ 80	$ 241	$ 241

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments (Fair Value Of Long-Term Debt) (Details) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Carrying Amount [Member]
Long-term debt [Abstract]
Total debt	$ 11,571	$ 11,231
Fair Value [Member]
Long-term debt [Abstract]
Total debt	$ 11,839	$ 10,712

Long-Term Debt (Narrative) (Det

Long-Term Debt (Narrative) (Details) - USD ($) $ in Millions			6 Months Ended	9 Months Ended
	Jul. 01, 2024	May 22, 2024	Jun. 30, 2024	Sep. 30, 2024	Jul. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Interest rate				6.997%		7.103%
Repayment of debt				$ 410
Frontier Holdings [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity			$ 900		$ 925
Maturity date description				The maturity date of the Revolving Facility will be the earliest of (a) April 30, 2028, (b) 91 days prior to the maturity 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.
Term Loan Facility [Member]
Debt Instrument [Line Items]
Aggregate principal amount				$ 1,025
Term Loan Facility [Member] \| SOFR [Member]
Debt Instrument [Line Items]
Interest rate margin	3.50%		3.75%
Term Loan Facility [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Interest rate margin	2.50%		2.75%
Revolving Facility [Member]
Debt Instrument [Line Items]
Letters of credit outstanding				265
Available borrowing capacity				660
Aggregate amount of certain additional obligations permitted to be outstanding		$ 2,500		$ 5,500
Percent of net available cash from first facilities to be applied to prepay existing term loans				40%
Securitization and receivables facilities received amount used in amendment clause				$ 1,915
Net available cash received from drawings, amount of commitments of variable funding notes				$ 500
Percent of net available cash from securitization and receivables facilities in excess of benchmark amount, to be applied to existing term loans				100%
Cap amount from amendment clause				$ 5,500
Maximum first lien leverage ratio covenant				5.25
Future maximum first lien leverage ratio covenant				4.75
Repayment of debt	$ 402
Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Interest rate				6.60%
Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Interest rate				8.30%
Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Interest rate				11.50%
Secured Fiber Network Revenue Term Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 750
Weighted average interest rate	7.40%
Repayment term	7 years
Secured Fiber Network Revenue Term Notes, Class A-2 [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 530
Interest rate	6.19%
Secured Fiber Network Revenue Term Notes, Class B [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 73
Interest rate	7.02%
Secured Fiber Network Revenue Term Notes, Class C [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 147
Interest rate	11.16%
Fiber Term Notes [Member]
Debt Instrument [Line Items]
Interest rate margin				5%
VFN Amendment [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity	$ 0
Line of credit facility maximum borrowing capacity, future capacity upon satisfaction of certain conditions	$ 500
Terminating Lender, Revolving Credit Commitments [Member] \| Frontier Holdings [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity			$ 50
New Lender, Revolving Credit Commitments [Member] \| Frontier Holdings [Member]
Debt Instrument [Line Items]
Line of credit facility maximum borrowing capacity					$ 75

Long-Term Debt (Long-Term Debt)

Long-Term Debt (Long-Term Debt) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Principal debt outstanding, beginning	$ 11,231
Principal Payments and Retirements	(410)
New Borrowings	750
Principal debt outstanding, ending	11,571
Less: Debt issuance costs	(91)	$ (71)
Less: Current portion	(10)	(15)
Less: Debt premium / (discount)	(46)	(64)
Plus: Unamortized fair value adjustments	132	165
Long-term debt	11,556	$ 11,246
Long-term debt, fair value adjustment	236
Secured Debt Issued By Frontier [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	8,848
Principal Payments and Retirements	(410)
Principal debt outstanding, ending	8,438
Secured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	1,633
New Borrowings	750
Principal debt outstanding, ending	2,383
Unsecured Debt Issued By Subsidiaries [Member]
Debt Instrument [Line Items]
Principal debt outstanding, beginning	750
Principal debt outstanding, ending	$ 750

Long-Term Debt (Schedule Of Sec

Long-Term Debt (Schedule Of Secured And Unsecured Debt) (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Principal outstanding	$ 11,571,000,000	$ 11,231,000,000
Interest rate	6.997%	7.103%
Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 47,000,000
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%
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%
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%
Series 2024-1 Revenue Term Notes Class A-2 Due 5/20/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 530,000,000
Interest rate	6.19%
Series 2024-1 Revenue Term Notes Class B Due 5/30/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 73,000,000
Interest rate	7.02%
Series 2024-1 Revenue Term Notes Class C Due 5/20/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 147,000,000
Interest rate	11.16%
Secured Debt [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 8,438,000,000	8,848,000,000
Secured Debt [Member] \| Term Loan Due 10/8/2027 [Member]
Debt Instrument [Line Items]
Principal outstanding		$ 1,435,000,000
Interest rate		9.22%
Secured Debt [Member] \| Term loan due 7/1/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 1,025,000,000
Interest rate	8.763%
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%
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%
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%
Secured Debt [Member] \| First Lien Notes Due 3/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 750,000,000	$ 750,000,000
Interest rate	8.625%	8.625%
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%
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%
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%
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%
Secured Subsidiary Debt [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 2,383,000,000	$ 1,633,000,000
Secured Subsidiary Debt [Member] \| Debentures Due 11/15/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 47,000,000	$ 47,000,000
Interest rate	8.50%	8.50%
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class A-2 Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 1,119,000,000	$ 1,119,000,000
Interest rate	6.60%	6.60%
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class B Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 155,000,000	$ 155,000,000
Interest rate	8.30%	8.30%
Secured Subsidiary Debt [Member] \| Series 2023-1 Revenue Term Notes Class C Due 7/20/2028 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 312,000,000	$ 312,000,000
Interest rate	11.50%	11.50%
Secured Subsidiary Debt [Member] \| Series 2024-1 Revenue Term Notes Class A-2 Due 5/20/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 530,000,000
Interest rate	6.19%
Secured Subsidiary Debt [Member] \| Series 2024-1 Revenue Term Notes Class B Due 5/30/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 73,000,000
Interest rate	7.02%
Secured Subsidiary Debt [Member] \| Series 2024-1 Revenue Term Notes Class C Due 5/20/2031 [Member]
Debt Instrument [Line Items]
Principal outstanding	$ 147,000,000
Interest rate	11.16%
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%
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%
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%
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%

Long-Term Debt (Material Terms

Long-Term Debt (Material Terms Of Fiber Term Notes) (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Principal outstanding	$ 11,571,000,000	$ 11,231,000,000
Interest Rate	6.997%	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%
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%
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%
Final Maturity Date	Aug. 20, 2053
Series 2024-1 Revenue Term Notes Class A-2 Due 5/20/2031 [Member]
Debt Instrument [Line Items]
Issue Date	Jul. 01, 2024
Principal outstanding	$ 530,000,000
Interest Rate	6.19%
Final Maturity Date	Jun. 20, 2054
Series 2024-1 Revenue Term Notes Class B Due 5/30/2031 [Member]
Debt Instrument [Line Items]
Issue Date	Jul. 01, 2024
Principal outstanding	$ 73,000,000
Interest Rate	7.02%
Final Maturity Date	Jun. 20, 2054
Series 2024-1 Revenue Term Notes Class C Due 5/20/2031 [Member]
Debt Instrument [Line Items]
Issue Date	Jul. 01, 2024
Principal outstanding	$ 147,000,000
Interest Rate	11.16%
Final Maturity Date	Jun. 20, 2054
Fiber Term Notes [Member]
Debt Instrument [Line Items]
Interest rate per annum	5%
Basis spread on variable rate, remaining term	10 years
Interest rate margin	5%

Restructuring And Other Charg_3

Restructuring And Other Charges (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges	$ 28	$ 16		$ 88	$ 48
Pension/OPEB Special Termination Benefit Enhancements [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges				11
Severance And Employee Costs [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges		$ 15	$ 23	25	$ 48
Other Restructuring [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring costs and other charges				$ 52

Restructuring And Other Charg_4

Restructuring And Other Charges (Changes In Restructuring Reserve) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($)
Restructuring And Other Charges [Abstract]
Restructuring Reserve, Beginning Balance	$ 10
Severance expense	25
Pension / OPEB special termination benefit enhancements	11
Other costs	52
Cash payments during the period	(68)
Restructuring Reserve, Ending Balance	$ 30

Investment And Other Income, _3

Investment And Other Income, Net (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Investment And Other Income, Net [Abstract]
Special termination benefit enhancements related to a voluntary separation plan, pension plan					$ 25
Special termination benefit enhancements related to a voluntary separation plan, OPEB					6
OPEB remeasurement gain (loss)	$ (21)	$ 46	$ 12	$ (20)	6	$ 38
Pension remeasurement gain	$ 23				$ 25

Investment And Other Income, _4

Investment And Other Income, Net (Components Of Investment And Other Income) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Investment And Other Income, Net [Abstract]
Interest and dividend income	$ 20	$ 22			$ 58	$ 60
Pension benefit	9	5			30	14
OPEB costs	(1)	(2)			(3)	(7)
OPEB remeasurement gain (loss)	(21)	46	$ 12	$ (20)	6	38
Pension remeasurement gain	23				25
All other, net	(1)	(4)			1	(4)
Total investment and other income, net	$ 29	$ 67			$ 117	$ 101

Stock Plans (Narrative) (Detail

Stock Plans (Narrative) (Details) - USD ($) $ in Millions		9 Months Ended
Stock Plans (Narrative) (Details) - USD ($) $ in Millions	Mar. 01, 2024	Sep. 30, 2024	Sep. 30, 2023	May 15, 2024
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant under the plans (in shares)		9,916,334
Shares available for grant under the plan (in shares)		9,859,025
2021 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant under the plans (in shares)		1,151,334
2024 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for grant under the plans (in shares)				8,765,000
PSUs 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance metric percent	126%
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		$ 42
Weighted average period over which unvested restricted stock awards unrecognized compensation cost is expected to be recognized (in years)		2 years
Cash compensation		$ 25	$ 29
Restricted Stock [Member] \| Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense		$ 1	1
Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Measurement period		3 years
Conversion of stock, ratio		1
Percent of recognized expense from performance metrics		33%
Compensation expense		$ 29	$ 52
Performance Stock [Member] \| PSUs 2024 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance metric percent		33.30%
Performance Stock [Member] \| PSUs 2022 And 2023 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Performance metric percent		33.30%
Minimum [Member] \| Performance Stock [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%

Stock Plans (Restricted Shares

Stock Plans (Restricted Shares Outstanding) (Details) - 2024 Incentive Plan [Member] - Restricted Stock [Member] $ / shares in Units, shares in Thousands, $ in Millions	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	2,468
Restricted stock granted (in shares) \| shares	1,367
Restricted stock vested (in shares) \| shares	(1,348)
Restricted stock forfeited (in shares) \| shares	(71)
Balance at end of period (in shares) \| shares	2,416
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 24.37
Restricted stock granted (in dollars per shares) \| $ / shares	23.46
Restricted stock vested (in dollars per shares) \| $ / shares	25.76
Restricted stock forfeited (in dollars per shares) \| $ / shares	23.48
Balance at end of period (in dollars per shares) \| $ / shares	$ 24.58
Balance at beginning of period \| $	$ 63
Restricted stock granted \| $	49
Restricted stock vested \| $	(48)
Restricted stock forfeited \| $
Balance at end of period \| $	$ 86

Stock Plans (Target Performance

Stock Plans (Target Performance Shares) (Details) - 2024 Incentive Plan [Member] - Performance Stock [Member] shares in Thousands	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance at beginning of period (in shares) \| shares	4,487
Target performance shares awarded, net (in shares) \| shares	1,769
Target performance shares vested (in shares) \| shares	(3,898)
Target performance shares forfeited (in shares) \| shares	(5)
Balance at end of period (in shares) \| shares	2,353
Balance at beginning of period (in dollars per shares) \| $ / shares	$ 25.33
Target performance shares awarded, net (in dollars per shares) \| $ / shares	24.35
Target performance shares vested (in dollars per shares) \| $ / shares	25.62
Target performance shares forfeited (in dollars per shares) \| $ / shares	24.86
Balance at end of period (in dollars per shares) \| $ / shares	$ 25.22

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) $ in Millions	Sep. 30, 2024 USD ($)
Income Taxes [Abstract]
Valuation allowance	$ 299
Valuation allowance, net of federal benefit	$ 237

Income Taxes (Reconciliation Of

Income Taxes (Reconciliation Of Provision For Income Taxes) (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Taxes [Abstract]
Consolidated tax provision at federal statutory rate	21%	21%	21%	21%
State income tax provisions, net of federal income tax benefit	(8.40%)	(4.30%)	(9.60%)	5.10%
Federal tax refund adjustment			(0.50%)
Tax reserve adjustment	(0.30%)	(3.00%)	(0.30%)	(3.10%)
Tax Credit	0.60%	6%	0.70%	6.30%
Sec.162(m) - nondeductible Executive Compensation	(2.30%)	(18.50%)	(2.60%)	(19.10%)
Split Life Insurance Settlement			(1.10%)
Transaction cost	(3.20%)		(1.30%)
All other, net		(0.50%)	(0.10%)	(0.50%)
Effective tax rate	7.40%	0.70%	6.20%	9.70%

Net (Loss) Earnings Per Share_2

Net (Loss) Earnings Per Share (Narrative) (Details) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)	928,000	1,085,000
PSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from the computation of diluted earnings per share (in shares)	237,000	196,000

Net (Loss) Earnings Per Share_3

Net (Loss) Earnings Per Share (Reconciliation Of Net (Loss) Income Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total basic net income (loss) attributable to Frontier common shareholders	$ (82)	$ 11	$ (204)	$ 12
Total diluted net income (loss) attributable to Frontier common shareholders	$ (82)	$ 11	$ (204)	$ 12
Total weighted average shares and unvested restricted stock awards outstanding - basic (in shares)	248,986	245,761	247,866	245,431
Total weighted average shares outstanding - basic	248,986	245,761	247,866	245,431
Basic net earnings (loss) per share attributable to Frontier common shareholders	$ (0.33)	$ 0.05	$ (0.82)	$ 0.05
Total weighted average shares outstanding - basic	248,986	245,761	247,866	245,431
Total weighted average shares outstanding - diluted	248,986	247,447	247,866	247,336
Diluted net earnings (loss) per share attributable to Frontier common shareholders	$ (0.33)	$ 0.05	$ (0.82)	$ 0.05
Performance Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)		1,686		1,493
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Effect of dilutive awards (in shares)				412

Comprehensive Income (Accumulat

Comprehensive Income (Accumulated Other Comprehensive Income, Net Of Tax) (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	$ 5,137	$ 5,259	$ 5,279	$ 5,192	$ 5,163	$ 5,134	$ 5,279	$ 5,134
Net current-period other comprehensive income (loss)	(5)	(4)	(5)	8	9	4	(14)	21
Balance at ending	5,066	5,137	5,259	5,240	5,192	5,163	5,066	5,240
OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Deferred tax items	24			31			24	31	$ 29	$ 23
Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning	87	91	96	92	83	79	96	79
Net current-period other comprehensive income (loss)	(5)	(4)	(5)	8	9	4
Balance at ending	82	$ 87	91	100	$ 92	83	82	100
Accumulated Other Comprehensive Income [Member] \| OPEB [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance at beginning			$ 96			$ 79	96	79
Other comprehensive income before reclassifications							1	33
Amounts reclassified from accumulated other comprehensive loss to net (loss) income							(15)	(12)
Net current-period other comprehensive income (loss)							(14)	21
Balance at ending	$ 82			$ 100			$ 82	$ 100

Comprehensive Income (Reclassif

Comprehensive Income (Reclassification Out Of AOCI) (Details) - Reclassification Out Of Accumulated Other Comprehensive Income [Member] - OPEB [Member] - Amortization Of Defined Benefit Cost Items [Member] - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income (loss) before income taxes	$ 6	$ 6	$ 19	$ 16
Tax impact	(1)	(2)	(4)	(4)
Reclassifications, net of tax	$ 5	$ 4	$ 15	$ 12

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Capitalization of pension and OPEB expense					$ 13	$ 14
Pension remeasurement gain	$ 23				25
OPEB remeasurement gain	(21)	$ 46	$ 12	$ (20)	6	38
Pension [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions to plans					108
Pension remeasurement gain	23				25
Increase in plan assets					198
Plan assets	2,466				2,466		$ 2,268
Investment returns					235
Benefit payments					145
Pension special termination benefit enhancements	1				11
OPEB [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
OPEB remeasurement gain	$ (21)	$ 46			$ 6	$ 38

Retirement Plans (Net Periodic

Retirement Plans (Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
OPEB remeasurement (gain) loss	$ 21	$ (46)	$ (12)	$ 20	$ (6)	$ (38)
Pension remeasurement gain	(23)				(25)
Pension [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	11	12			34	39
Interest cost on projected benefit obligation	31	31			94	97
Expected return on plan assets	(40)	(36)			(124)	(111)
Pension remeasurement gain	(23)				(25)
Net periodic cost	(21)	7			(21)	25
Pension special termination benefit enhancements	1				11
Total pension benefit cost (income)	(20)	7			(10)	25
OPEB [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	2	2			5	6
Interest cost on projected benefit obligation	7	8			22	23
Amortization of prior service credit gain recognized	(6)	(6)			(19)	(16)
OPEB remeasurement (gain) loss	21	(46)			(6)	(38)
Total pension benefit cost (income)	$ 24	$ (42)			$ 2	$ (25)

Commitments And Contingencies (

Commitments And Contingencies (Narrative) (Details) $ in Millions		3 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2020 USD ($) state item	Jun. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2023 USD ($)
Commitments And Contingencies [Line Items]
Accounts payable and accrued liabilities			$ 1,064		$ 1,103
Accounts payable			793		$ 857
Vendor financing liabilities included in other current liabilities			56
Vendor financing payments			$ 415
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
Chief Executive Officer, Frontier’s Predecessor Company [Member]
Commitments And Contingencies [Line Items]
Settlement agreement amount		$ 25
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

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false