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Verizon

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FY2009 Annual Report · Verizon
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Verizon Communications

2009 Annual Report

Financial Highlights 
(as of December 31, 2009)

Consolidated 
Revenues
(billions)

Operating Cash Flow 
from Continuing 
Operations
(billions)

Declared Dividends 
per Share

Reported Diluted
Earnings per Share

$107.8

$31.6

$93.5 $97.4

$27.4 $27.6

$1.78

$1.67

$1.87

$2.26

$1.90

Adjusted Diluted
Earnings per Share
(non-GAAP)

$2.39

$2.54

$2.40
$2.40

$1.29

07

08

09

07

08

09

07

08

09

07

08

09

07

08

09

  Corporate Highlights

> 14.5% growth in cash flow from operations
> 40.7% increase in free cash flow
> 5.9 million new wireless customers
> 31% growth in wireless data revenue
> 952,000 new FiOS customers
> 56.5% growth in FiOS revenue 
> 3.8% total shareholder return
> 3.3% annual dividend increase 

Note: Prior-period amounts have been reclassified to reflect comparable results.

See www.verizon.com/investor for reconciliations to generally accepted accounting principles (GAAP) for the non-GAAP financial measures included in this annual report. Verizon’s results for the periods 
presented have been adjusted to reflect the spinoff of local exchange and related business assets in Maine, New Hampshire and Vermont in March 2008. These reclassifications were determined using spe-
cific information where available and allocations where data is not maintained on a state-specific basis within the Company’s books and records. Discontinued operations include Telecomunicaciones de 
Puerto Rico Inc. (TELPRI), which was sold in the first quarter of 2007. 

Corporate Highlights shown above are presented on a pro forma and adjusted basis. Intra- and inter-segment transactions have not been eliminated from the business group revenue totals cited in this 
document. Pro forma information presents the combined operating results of Verizon and Alltel, with the results prior to the acquisition date adjusted to include the pro forma impact of: the elimination 
of transactions between Verizon and Alltel; the adjustment of amortization of intangible assets and depreciation of fixed assets based on the preliminary purchase price allocation; the elimination of 
merger expenses and management fees incurred by Alltel; and the adjustment of interest expense reflecting the assumption and partial redemption of Alltel’s debt and incremental borrowings incurred 
by Verizon Wireless to complete the acquisition of Alltel.

In keeping with Verizon’s commitment to protect the environment, this report was printed on paper certified by the Forest Stewardship Council (FSC). By selecting FSC-certified paper, Verizon is helping to 
make a difference by supporting responsible forest management practices.

Chairman’s Letter to  
Shareowners

v e r i zo n   co m m u n i c at i o n s   i n c .  2 0 0 9   a n n ua l   r e p o r t

Ivan Seidenberg  
Chairman and Chief Executive Officer

Dear Shareowner, 

Verizon is now ten years old. In this first decade of the 21st century, 
we have transformed our historic franchise around the demands of 
a new industry and a new kind of customer. We have built our 
company around our belief that the better the network, the better 
the performance of everything that rides on it, and we have pushed 
ourselves to release the innovative power of our technology to 
customers. Our people are animated by their passion for this 
industry and our conviction that what we do is important to society. 
We’ve had to sharpen our reflexes and quicken our pace to 
compete at Internet speed – a challenge we face anew every day – 
but overall, Verizon’s first ten years have proven our financial 
strength, capacity for growth and ability to adapt to a rapidly 
changing environment. 

The past year has put those qualities to the test. Competition has intensified and the economy  
has stagnated, taking their toll on our growth, profitability and stock price. Clearly, we have more 
work to do to align our performance with the expectations of our investors and ourselves.  
Despite these challenges, though, our 2009 results demonstrate our staying power and launch us 
into 2010 from a position of strength and confidence. 

Verizon’s strong cash flows, solid balance sheet and modest revenue growth carried us through 

the most severe recession in recent memory. Pro forma adjusted revenues grew 1.5 percent to  
$107.8 billion in 2009, while U.S. Gross Domestic Product fell by 2.4 percent. Operating cash flow was 
$31.6 billion, up 14.5 percent, and free cash flow was 40.7 percent higher in 2009 than 2008.  

1

Wireless
Revenue
(billions)

$62.1

$49.3

$43.9

07

08

09

Wireless Retail
Customers
(millions)

87.5

70.0

63.7

07

08

09

In September, our Board of Directors approved a 3.3 percent increase in our dividend, the third such 
increase in as many years. At a time when private capital investments in the U.S. are at near-
historic lows, Verizon invested approximately $17 billion in infrastructure in 2009, which is critical 
to our maintaining the network superiority that is the essence of our brand. Thanks to these 
investments, we continued to add customers and grow revenues in broadband, wireless and 
strategic business services. 

Our 2009 performance shows the effects of the prolonged economic downturn. Adjusted 
earnings before interest, taxes and depreciation declined by 0.9 percent for 2009 on a pro forma 
basis, to $35.7 billion, and adjusted earnings per share from continuing operations for the year 
declined by 5.5 percent, to $2.40 per share. While our strategic areas performed well, overall growth 
slowed as persistent unemployment and delayed investment on the part of business customers 
dampened volumes in long-distance and wholesale.

Still, with our stable revenues, strong balance sheet and good fundamentals, we are 

weathering the economic storm reasonably well and continuing to press forward with our growth 
agenda.

We made progress on several strategic initiatives to realign our assets around broadband and 

wireless. Early in 2009 we completed our acquisition of Alltel, making us the largest wireless 
company in the U.S. as measured by the total number of customers and revenues. We reached an 
agreement to spin off some rural telephone assets to Frontier, a transaction we expect to complete 
in the first half of 2010. And in keeping with our belief in high-quality networks, we continued to 
build an advanced wireless and broadband infrastructure and deliver the innovative products, 
services and applications that are driving our industry and transforming our society. 

Verizon Wireless performed strongly again in 2009. We added 5.9 million customers to end the 

year with 91.2 million customers, and we earned $62.1 billion in revenues, up 6.1 percent. (These 
numbers are pro forma adjusted to reflect the Alltel acquisition.) Consumer Reports ranked us #1 in 
customer satisfaction across all the markets they surveyed, a testament to our continued focus on 
network excellence and customer service. 

Data revenues grew 31 percent in 2009 on a pro forma basis and now account for almost 30 

percent of service revenues, and with the proliferation of smart phones we have tremendous 
headroom for growth. Looking ahead, we see wireless data traffic more than doubling every year 
and mobile connections increasingly being embedded into the physical world, built into everything 
we touch. Verizon Wireless currently operates the nation’s largest and most reliable third-
generation wireless data network, and we are moving forward with plans for a nationwide 
fourth-generation network based on a global standard called LTE, for “Long-Term Evolution.” This 

In Their Own Words

On financial performance:

On wireless transformation:

“I believe that our results show good operating and financial discipline 
throughout the business. Our strong focus on managing costs and capital 
spending allowed us to maximize free cash flow and return cash to 
shareowners. Our Board’s decision to approve a dividend increase for the third 
consecutive year demonstrates confidence in the strength of our cash flow 
and balance sheet, as well as our commitment to reward shareowners while 
continuing to invest for long-term growth.”

“Verizon’s fourth-generation (4G) network technology will dramatically enhance 
wireless data speeds, opening a new world of devices, content and applications 
that will ride on it. Expect to see mobile video-sharing, conferencing and 
streaming all in higher definition than is possible today. There will be an 
explosion of consumer electronics embedded with 4G. Moreover, 4G will have 
the capacity to enable a whole new wireless grid of machine-to-machine 
connections. The growth potential is extraordinary.”

- John Killian, EVP and CFO – Verizon

- Lowell McAdam, EVP and President and CEO – Verizon Wireless

 
 
Wireless
Data Revenue
(billions)

$16.0

$10.7

$7.4

07

08

09

Wireless Retail
Service ARPU

$51.57 $51.88 $51.00

07

08

09

v e r i zo n   co m m u n i c at i o n s   i n c .  2 0 0 9   a n n ua l   r e p o r t

new LTE network will be up to 10 times faster and much more cost-efficient than today’s wireless 
technology. Since acquiring prime spectrum for this build-out, we have selected technology 
partners and conducted extensive tests of LTE in Boston and Seattle. We will begin to offer 
commercial service later in 2010 and are in a great position to extend our leadership in the next 
phase of growth in the wireless industry. 

We are also priming the innovation pump for the coming explosion of smart devices, 
multimedia applications and machine-to-machine communications. We started our own 
innovation lab, opened our network to outside developers, and are working with partners such as 
Qualcomm, Skype and Google to create new devices, applications and services, and we have joined 
with China Mobile, Softbank Japan and Vodafone to create a Joint Innovation Laboratory to foster 
application development worldwide. We expanded our portfolio of smart phones and devices, one 
of which – the Motorola Droid smart phone, based on Google’s Android operating system – topped 
Time’s list of the best new gadgets of 2009.

In broadband, the Internet is evolving from a text-based to a visual medium. We expect video 

will grow from about half of Internet traffic today to as much as 75 percent over the next five years. 
In anticipation of this trend, Verizon has spent several years redefining our consumer telecom 
business around broadband and video by deploying an all-fiber network called FiOS that takes 
high-capacity fiber all the way to customers’ homes – giving us the optimal platform for delivering 
the high-definition, interactive digital experiences that customers have been waiting for. 

Five years into this project, we now pass 15.4 million homes with this intelligent, ultra-
broadband network – including major markets such as New York, Washington, D.C., Philadelphia 
and Pittsburgh – and we’re well on our way to our target of about 17 million. FiOS revenues grew 
56.5 percent to $5.5 billion in 2009, which drove a 1.6 percent growth in consumer revenues – 
extremely important as the traditional voice business is declining. We ended 2009 with 3.4 million 
FiOS Internet and 2.9 million FiOS TV customers, and surveys by J.D. Power and PCMag.com 
consistently rate FiOS as the #1 service in the marketplace.

To further differentiate our fiber platform, we are also introducing a steady stream of new 
features such as photo-sharing, Facebook, Twitter and Caller ID on the FiOS TV screen and are 
working with developers to encourage innovation for the home environment. As this ecosystem of 
applications evolves, Verizon is well positioned to make the fiber-connected smart home a hub for 
managing every phase of our customers’ digital lives – from media and entertainment to energy 
management to home security, healthcare and more.

Not surprisingly, the economy took a toll on our business revenues in 2009. However, revenues 

from strategic business services such as Internet Protocol (IP), consulting and managed services 

On network superiority:

On operational efficiency:

“Our investment in intelligent network technology will support the growth  
of the Internet well into the 21st century. The incredible speed and bandwidth 
in our FiOS and global IP networks uniquely position Verizon to handle 
the explosion of Internet and video traffic we’ll see in the years ahead. The 
advanced services and solutions we’re able to offer on these intelligent 
networks will enhance lives and empower businesses.”

- Fran Shammo, President – Verizon Telecom & Business

“We remain focused on transforming operations and driving process efficiencies 
to reduce costs, improve service and enable growth. We’re using our scale to 
standardize network, supply chain and major transactional functions to unify 
the customer experience across our global operations. Last year we expanded 
our FiOS and global IP networks in key growth markets; reduced our real 
estate, supply chain and finance operational expenses; and expanded our 
Environmental Sustainability Project to make our operations even more efficient.”

- Virginia Ruesterholz, President – Verizon Services Operations 

3

 
 
FiOS Internet
Customers
(millions)

3.4

2.5

1.5

07

08

09

FiOS TV
Customers
(millions)

2.9

1.9

0.9

07

08

09

grew by 4.3 percent. We continued to receive high marks for quality and innovation from leading 
industry analysts such as Forrester, the Yankee Group and Gartner, and had numerous significant 
customer wins such as the London Stock Exchange, Walmart and JetBlue.

Looking forward, long-term trends in the enterprise space are positive for companies like 
Verizon that can help business customers use technology to work smarter and adapt to a virtual 
world. Global Internet traffic is increasing at an annual rate of more than 40 percent. Demand for 
network-based computing services is on the rise, and global enterprises are increasingly using 
collaborative technologies such as videoconferencing and social networking to connect their 
mobile workforces and make their operations more efficient and environmentally friendly. 

We continue to expand our capacity to address these markets and be the electronic platform of 

choice for commerce around the globe. Our IP network reaches 2,700 cities in 159 countries. We 
operate 200 data centers around the world. We have turned up high-speed undersea cables to link 
the world’s major markets and have deployed a highly secure mesh architecture to provide the 
reliability and redundancy these networks require. We are upgrading our global backbone 
networks with the first-ever commercial deployment of 100 gigabit per second speeds – giving us a 
big head start in handling the explosion of video traffic in the years ahead. We entered the 
burgeoning cloud computing market with a product called “computing-as-a-service” and enhanced 
our portfolio of managed services to deliver the complete range of communication, information 
technology, security and business solutions to business and government customers around the 
world. We are also putting our decades of network management experience to work by developing 
our vertical capabilities in high-growth segments like healthcare, smart grids, financial services 
and security. 

To summarize, our 2009 results demonstrated our operational excellence and financial 

strength. Our challenge is to make our stock price reflect our belief in Verizon’s value and relevance 
in an increasingly network-centric world.

The global economy is experiencing one of the most wrenching periods in memory, and as of 

this writing we are not sure when employment and growth will return to normal levels. But 
throughout this difficult period, Verizon has stayed the course, choosing to focus on those things 
we believe build sustainable, long-term value: maintaining a strong balance sheet and dividend; 
transforming our networks and product sets around the markets of the future; strengthening our 
brand and culture; and leveraging a depth of expertise in serving customers that few companies 
can match. 

While we’re disappointed with the performance of our stock in 2009, the strength of Verizon 

remains rock solid. 

3-Year Total Return

Verizon

S&P 500

40%

0%

-40%

-80%

4.0%

-16.0%

12/31/06

6/30/07

12/31/07

6/30/08

12/31/08

6/30/09

12/31/09

Verizon Wireline
Strategic Services
Revenue
(billions)

$6.3

$6.0

$5.2

07

08

09

Capital Expenditures
(billions)

$17.5 $17.2 $17.0

07

08

09

v e r i zo n   co m m u n i c at i o n s   i n c .  2 0 0 9   a n n ua l   r e p o r t

By remaining true to our core strategies and beliefs, we have entered 2010 in a good position to 

benefit as the economy rebounds. Of course, even as the economy returns to “normal,” the larger 
forces transforming our industry – technology change, competition, globalization and changing 
customer behaviors – mean we’ll never return to an old definition of “normal” again. We know we 
need to change the way we work to reflect these new realities. That’s why we are acting 
aggressively to reduce our cost structure and improve productivity by reorganizing our wireline 
business, reducing our force and using our technology and global scale to drive efficiencies 
throughout our business. 

We remain as confident as ever in the underlying value of what we’ve built, and our investors 

can be assured that we are taking every action in our power to deliver on that promise and see 
Verizon’s value reflected in our stock. 

I would like to make special mention of two Verizon leaders who retired in 2009. From our 
retired chief financial officer, Doreen Toben, we inherit a record of financial discipline, a strong 
balance sheet and a passion for execution. Chief Operating Officer Denny Strigl, who retired last 
December with 41 years of service, is truly one of the legendary figures of our industry. He built 
Verizon Wireless into one of the most amazing growth companies in this or any industry. His work 
ethic and high standards inspired generations of Verizon leaders and helped create a culture of 
performance that is his lasting legacy to our company. All shareowners owe both these 
extraordinary leaders a debt of thanks.

As always, I am grateful to our Board of Directors for their stewardship and leadership in 
supporting the investments and strategies required for our long-term success. I also wish to thank 
our employees for their efforts in a tough year. Once again, they have proven to be a force for good 
in their communities and express our values in every interaction with customers. Whether it’s 
digging out from historic snowstorms on the East Coast, springing into action with donations of 
time and money after the earthquake in Haiti or simply doing the work, day in and day out, of 
maintaining our customers’ vital human connections, our employees continue to demonstrate the 
commitment to a higher purpose that characterizes all great companies. 

In fact, if there’s a silver lining to the challenging times we’re living through, it’s that the value 

of what we do has never been more apparent. In the face of a global recession, economies all over 
the world are looking for ways to become smarter, more productive and more competitive. The key 
to a smart economy is smart technology that can transform industries and change society. Our 
industry is building the smart networks that will be the platform for growth, not just for us but for 
America and the world – and Verizon is in the very center of this transformation, as we reinvent 
ourselves around mobility, broadband and global connectivity. 

That’s why I’ve never been more convinced about the future of our company.
There’s no question in my mind that Verizon is headed in the right direction. The challenge for 

us in 2010 is to run faster. You can be assured that everyone at Verizon is approaching that 
challenge with confidence in what we do, pride in our accomplishments and a determination to 
extend the record of excellence we have built in the first decade of the 21st century into the next.

Ivan Seidenberg 
Chairman and Chief Executive Officer 

5

 
The Nation’s Largest and Most Reliable 3G Network

Today’s smart wireless devices are the glue holding our texting and 
twittering society together; they’re essential tools for video and multimedia 
applications like social networking, photo sharing, music streaming and 
location-based services. Across the wireless industry, sales of smart phones 
are growing by 30 percent a year, and it’s estimated they’ll account for one of 
every three handset sales by 2011. 

That’s why network reliability has never been more important. These 
highly sophisticated devices require dependable connections, smooth video 
streaming, uninterrupted downloads and fast file transfers. To provide the 
best possible customer experience, Verizon invested more than $7 billion 
last year to add new services and increase the capacity and coverage of our 
national wireless network. In fact, when you compare Verizon’s 3G coverage 
side-by-side with other carriers, we offer five times more 3G coverage than 
our closest competitor. 

In 2009 we continued to receive rave reviews for our wireless service. 

For the sixth consecutive year, we led the industry in wireless phone service 
satisfaction in the prestigious American Customer Satisfaction Index survey. 
Our Droid smart phone from Motorola was named “Top Gadget of 2009” by 
Time magazine, and Business Traveler magazine named Verizon the world’s 
best wireless data service provider in their “Best in Business Travel” Awards. 

In addition, Verizon had the “Highest Ranked Wireless Customer Service 
Performance” in a 2010 study by J.D. Power and Associates.1

Verizon’s wireless network quality also provides device and application 

developers the opportunity to extend the wireless experience into new 
dimensions. Through our open development programs, we are working 
with innovators to bring to market new wireless services and applications, 
such as in-home sensors that manage energy use and healthcare products 
that monitor blood pressure or remind you to take your prescriptions. We 
anticipate the pace of innovation will accelerate even further as we make 
the move to our 4G wireless technology beginning in 2010.

Our devices, network and service add up to a superior customer 
experience. Our successful growth has been a result of innovating around 
new products, services and applications that expand the market and excite 
customers. We’ll continue to grow by doing what we do best: focusing on 
our customers, providing superior value and innovating to deliver products 
that are a central part of customers’ lives.

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Building the Premier 4G Network

The next great wave of wireless innovation begins with the fourth-
generation of wireless technology. 4G will integrate wireless broadband 
deeper into the lives of our consumers and provide enhanced 
connectivity between a wide variety of traditional and non-traditional 
wireless devices. There will be a proliferation of consumer electronics –  
from cameras and multi-player games, to household appliances 
and health monitoring devices – all with direct mobile broadband 
connections. 

4G will also embed wireless broadband into the basic functions 

of business and industry. There will be a surge of wireless devices that 
communicate with each other – from motion detectors and inventory 
trackers, to energy monitors and heat sensors – in every home, vehicle, 
building, shipping container and supermarket shelf. The potential 
growth of the machine-to-machine market is extraordinary.

Verizon is well positioned to lead our industry into the 4G era. 
This year we’ll begin deploying the nation’s first 4G network based 
on LTE (Long Term Evolution), the emerging global standard for 

next-generation wireless services. We purchased a large amount of 
wireless spectrum previously used for analog television broadcasts. 
This valuable single-frequency spectrum footprint covers the entire 
lower 48 states plus Hawaii, and will give Verizon customers nationwide 
bandwidth and coverage, whenever and wherever they need it. 

The performance and capabilities of LTE will be unmatched in the 

marketplace, allowing customers to do things never before possible 
in a wireless environment. The advantages include faster speeds, 
lower latency, improved efficiency, better in-building penetration and 
simplified worldwide roaming – just to name a few. We plan to launch 
our 4G network in 25 to 30 markets in 2010 and cover virtually our 
entire current nationwide 3G footprint by the end of 2013.

4G opens a whole new world of connectivity, extending beyond 

the conventional wireless handset to new and advanced products and 
solutions, innovative devices, and worldwide capabilities. Verizon’s 4G 
network promises to offer an enhanced experience for our customers 
and new growth opportunities for our shareowners. 

7
7

The Nation’s Top-Rated Broadband Service

With the dramatic growth of advanced Internet applications and high-
definition television programming, consumers have become intense users 
of bandwidth. In the highly competitive world of broadband, not all services 
are created equal. Verizon’s innovative FiOS Internet and TV services travel 
on fiber-optic cables all the way to our customers’ homes, providing content 
quality and bandwidth capacity that are unsurpassed. In fact, J.D. Power 
and Associates ranked Verizon “Highest in Customer Satisfaction Among 
Residential Television (two years in a row) and High-Speed Internet Service 
Providers in the East.” 2

FiOS was designed around today’s highly interactive digital lifestyle. 

If you’ve ever sat in traffic while cars speed by the other way, then you 
have an idea of how data traffic moves differently in both directions on 
other broadband networks, where uploading a video takes far longer than 
downloading it. Because of our unique network design, FiOS Internet gives 
customers the fastest possible speeds for both downstream and upstream 
content, meaning they can quickly upload photos and videos to family 
and friends, experience sharp real-time videoconference connections with 
co-workers or enjoy online interactive video games without delays. With 
the introduction of our new symmetrical speeds of up to 35 megabits per 
second in both directions, Verizon is taking interactive broadband to levels 
that other providers can’t match. 

Verizon’s FiOS TV service is also delivered over Verizon’s all-fiber-optic 

network, providing industry-leading quality and reliability. Fiber delivers 
amazingly sharp pictures and sound and has the capacity to transmit a 
wide array of high-definition programming. The FiOS platform is capable of 
integrating Internet and TV functions, which has fostered the development 
of dynamic new on-screen TV widgets that enrich the entertainment 
experience by bringing Web applications to the TV screen. Verizon’s 
Facebook and Twitter widgets, for example, turn static TV into social TV by 
letting customers connect with others while watching their favorite shows. 
FiOS TV’s NFL RedZone and ESPN Fantasy Sports widgets convert a living 
room into a virtual sports center, with instant access to statistics, scores, 
news and real-time critical plays.

Verizon has built the foundation to provide the advanced broadband 

services customers will want in the years ahead. As demand grows, our 
network can be easily upgraded to provide additional capacity. This allows 
us to plan for innovative services like 3-D video and Ultra High-Definition 
programming that will require the immense bandwidth of an all-fiber 
broadband network.

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Creating the Advanced Home Network

A “home network” used to be a computer connected to a printer. Today 
consumers have dozens of digital devices in their homes, most of 
which are capable of sharing media in some way. As more devices and 
applications enter the market, consumers need to be able to access 
their media at anytime, anywhere and on any device. 

and MP3 players. Verizon’s Multi-Room DVR lets a customer use one set 
top box to record programming and then watch it on up to six other 
televisions in the home. Our sophisticated network technology also 
enables the home network to fix itself and allows customers to use 
self–diagnostic tools to improve performance. 

This level of interconnectivity makes the home network look  

more like a corporate network. Just like business customers need to 
share data throughout their offices, consumers need to move their 
photos, videos, music and movies between their digital devices. 
Verizon’s FiOS service can simplify consumers’ lives by managing the 
complexity of today’s home network and providing system diagnostics 
from within our network.

FiOS customers can automatically discover connected devices, 
whether they’re wired or wireless, and supervise the communications 
among them. They can use their TVs to view pictures and videos stored 
on their computers or access content directly from digital cameras  

Best of all, FiOS has begun to deliver the long-awaited promise 
of interactive TV. We started with small Internet applications called 
widgets that run weather and traffic reports, headline news, even social 
networking on the TV screen. To encourage more of these services, 
we’re working with Internet and programming leaders to deliver more 
advanced applications for the biggest, best and most under-utilized 
screen in the house: the wide-screen high-definition TV.

Going forward, the home network can be used as a platform 

to deliver and manage applications for home security, energy 
management, back-up storage, medical monitoring, emergency 
response services and a host of other practical services. 

9
9

A Global Solutions and Consulting Partner

Technology has dramatically changed how businesses and governments 
work. Today, customers, employees, partners and suppliers around the 
world need access to widespread business information systems. This new 
business model – which we call the extended enterprise – creates real 
opportunities for companies to make better decisions, improve customer 
service and get to market faster. 

financial services, energy and utilities, government, healthcare and retail. 
We offer everything from do-it-yourself to fully-managed solutions, 
while our global sales consultants are experts at delivering integrated 
solutions and professional services. We deliver a full range of local and 
regional customer services – from account management to solution 
implementation to ongoing service and support management. 

With one of the world’s most connected IP networks, Verizon is a 
global IT, security and communications solutions partner to businesses and 
governments. Our broad range of strategic solutions, services and expertise 
can help companies improve infrastructure and application performance, 
secure their data and create a collaborative environment that connects their 
employees and other key stakeholders around the globe. 

We serve the world’s largest businesses and governments, including 

96 percent of the Fortune 1000. We offer the solutions, services and 
expertise necessary to solve complex business challenges, and our 
experience helps customers succeed in industries such as education, 

The quality and reliability of our global network, product portfolio and 

customer service have not gone unnoticed. Verizon has been recognized 
by leading industry analysts and customer surveys, including J.D. Power 
and Associates, which ranked Verizon “Highest Customer Satisfaction With 
Large Enterprise Business Phone and Business Data Service Providers.”3

Our goal is to help companies turn their extended enterprises into 
unified and adaptive organizations that can respond faster to changing 
situations, be more productive and efficient and take advantage of growth 
opportunities as they arrive.

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Moving Up to the Cloud 

As more commerce takes place on the global Web, enterprise custom-
ers need to connect their mobile workforces, secure their data, manage 
network traffic, deliver services worldwide and innovate quickly. But they 
don’t necessarily want to become a network company to do it. The solu-
tion is to tap into computing capacity and other resources only when 
their businesses need them. Cloud computing is one way for businesses 
to become more flexible, achieve greater efficiencies and control costs.
Cloud computing puts business applications, data and storage 
capacity in the network where they can be accessed on-demand at any 
time, by anyone in the enterprise, anywhere around the world. Remote 
computers host and run applications such as e-mail, word processing 
and data analysis programs, while virtual servers provide additional data 
storage when needed. These Internet-based services allow companies 
to be more efficient by reducing their investments in network hardware, 
business software and employee training. 

Verizon is already helping its customers realize the promise of  

cloud computing. Our “Computing as a Service” solution enables 
companies to employ only the resources they need, rather than incur 
the expense of building and managing their own networks. We also offer 
customers expert consulting services to help them make the transition 
to this new way of managing the global enterprise.

Cloud computing is transforming the way businesses operate,  

and the future holds even greater promise. Verizon will deliver a  
full range of converged IP communications and IT solutions tailored to 
key industries. This compelling cloud-based “everything-as-a-service” 
model will be backed by our leading managed and professional services. 
In this new era of computing, secure total solutions will be available 
on-demand, giving our business customers increased flexibility  
and efficiency. Verizon’s leadership will help drive growth in this evolving 
industry for years to come. 

11
11
11

The Most Admired Telecommunications Company

Verizon is committed to putting our customers first by providing excellent 
service and great communications experiences. We’re also a responsible 
corporate citizen, using our broadband and wireless networks to help 
make lives better. Our hard work and dedication are paying off – in the 
most recent rankings of the “World’s Most Admired Companies” by Fortune 
magazine, Verizon was named #1 in the global telecommunications sector, 
according to our peers. Our goal is to tap the potential of our employees 
and our networks to address social issues that are critical to the well-being 
of the communities we serve.

Network Innovation
Verizon’s intelligent broadband networks are powerful engines of growth 
and innovation that will continue to have a positive impact on many of 
the issues facing our society. As broadband becomes deeply embedded 
in the lives of our customers, more Americans will have access to quality 
education and efficient healthcare. For people with disabilities and physical 
challenges, broadband enables increased accessibility – for example, our 
wireless service for the visually impaired converts text into speech. In 2009, 
BusinessWeek ranked Verizon 30th on its list of Most Innovative Companies, 
citing the high quality of our wireless network, the rollout of our FiOS fiber-
optic service and the upcoming launch of our 4G wireless network. 

Empowering Employees
Verizon is committed to offering our employees an environment where 
they can gain new skills and work in an exciting growth industry. We 
provide progressive health and benefit packages and encourage a balance 
between work and family life. As a result, Verizon is frequently recognized as 
a great place to work. Working Mother magazine named Verizon one of the 
“100 Best Companies for Working Mothers” nine years in a row, as well as 
one of the “Best Companies for Multicultural Women” for the fourth straight 
year. We’ve been listed on DiversityInc’s “Top 50 Companies for Diversity”  
for nine consecutive years, and made Latina Style magazine’s Top 12  
in its annual list of the best U.S. companies for Latina employees seven 
years in a row. In addition, BusinessWeek magazine named Verizon to its list 
of “Best Places to Launch a Career” for the last four years.

Partnering with Communities
Our philanthropic organization, The Verizon Foundation, is committed 
to fueling positive social change in issues that impact our employees, 
customers and communities. The Foundation’s educational Web site, 
Thinkfinity.org, provides teachers, parents and students with the best 
educational resources – at no charge – to enhance teacher effectiveness 
and student achievement. Our HopeLine program focuses on the 
prevention of domestic violence by enabling consumers and businesses 
to donate their cell phones, batteries and accessories, with proceeds 
going to nearly 350 organizations combating domestic violence. Finally, 
our employees are deeply dedicated to volunteerism and generously 
share their talents. Last year they donated over 700,000 hours to local 
community-based groups across the country and around the world.

Protecting the Environment
Verizon is committed to reducing our impact on the environment by  
conserving energy, recycling and developing greener products. We’re also 
working to meet the environmental challenges of other industries by help-
ing them develop smart energy grids and smart transportation solutions, 
and we’re enabling our customers to reduce their energy consumption  
by using innovative broadband applications. As a result, we’re the only U.S. 
telecommunications company included on the Dow Jones Sustainability 
North America Index, which lists North America’s leading companies as 
measured by governance, social and environmental performance.  
Verizon’s 1.4 million-square-foot operations center in Basking Ridge, N.J., 
earned the U.S. EPA’s prestigious Energy Star rating for placing among  
the top 25% of the most energy-efficient facilities in the U.S. Forty-six 
Verizon facilities have earned Energy Star ratings so far. Last year Verizon 
placed in the top third on CRO magazine’s “100 Best Corporate Citizens”  
and was awarded a “Green Choice Award” for recycling and conservation  
initiatives by Natural Health magazine. 

To learn more about Verizon’s commitment to corporate responsibility,  
visit us online at verizon.com/responsibility. 

12

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

Selected Financial Data 

2009

2008

(dollars in millions, except per share amounts)
2005

2006

2007

Results of Operations
Operating revenues
Operating income
Income before discontinued operations, extraordinary item  
  and cumulative effect of accounting change attributable  
  to Verizon

  Per common share – basic
  Per common share – diluted
Net income attributable to Verizon 

  Per common share – basic
  Per common share – diluted

Cash dividends declared per common share
Net income attributable to noncontrolling interest

Financial Position
Total assets
Debt maturing within one year
Long-term debt
Employee benefit obligations
Noncontrolling interest
Equity attributable to Verizon

$ 107,808 
 14,027 

$  97,354 
 16,884 

$  93,469 
 15,578 

$  88,182 
 13,373 

$  69,518 
 12,581 

 3,651 
 1.29 
 1.29 
 3,651 
 1.29 
 1.29 
 1.87 
 6,707 

 6,428 
 2.26 
 2.26 
 6,428 
 2.26 
 2.26 
 1.78 
 6,155 

 5,510 
 1.90 
 1.90 
 5,521 
 1.91 
 1.90 
 1.67 
 5,053 

 5,480 
 1.88 
 1.88 
 6,197 
 2.13 
 2.12 
 1.62 
 4,038 

 6,027 
 2.18 
 2.16 
 7,397 
 2.67 
 2.65 
 1.62 
 3,001 

$ 227,251 
 7,205 
 55,051 
 32,622 
 42,761 
 41,606 

$  202,352 
 4,993 
 46,959 
 32,512 
 37,199 
 41,706 

$  186,959 
 2,954 
 28,203 
 29,960 
 32,266 
 50,603 

$  188,804 
 7,715 
 28,646 
 30,779 
 28,310 
 48,562 

$  168,130 
 6,688 
 31,569 
 17,693 
 26,411 
 39,702

•	 Significant	events	affecting	our	historical	earnings	trends	in	2007	through	2009	are	described	in	Management’s	Discussion	and	Analysis	of	Financial	Condition	and	Results	of	Operations.
•	 2006	data	includes	sales	of	business,	severance,	pension	and	benefit	charges,	merger	integration	costs,	as	well	as	relocation	charges	and	other	items.
•	 2005	data	includes	sales	of	business,	severance,	pension	and	benefit	charges,	lease	impairment	and	other	items.

Stock Performance Graph

Comparison of Five-Year Total Return Among Verizon, S&P 500 Telecommunications Services Index and S&P 500 Stock Index

Verizon

S&P 500 Telecom Services

S&P 500

s
r
a
l
l

o
D

$160

$140

$120

$100

$80

$60

$40

2004

2005

2006

2007

2008

2009

Data Points in Dollars

Verizon
S&P Telecom Services
S&P 500

2004

 100.0 
 100.0 
 100.0 

At December 31,

2005

 77.9 
 94.7 
 104.9 

2006

 104.8 
 129.3 
 121.5 

2007

 128.0 
 144.7 
 128.1 

2008

 104.9 
 100.6 
 80.7 

2009

 108.9 
 109.6 
 102.1 

The graph compares the cumulative total returns of Verizon, the S&P 500 Telecommunications Services Index, and the S&P 500 Stock Index over a five-year period, adjusted for the spin-off of 
our local exchange and related business assets in Maine, New Hampshire and Vermont and our domestic yellow pages directories business. It assumes $100 was invested on December 31, 
2004, with dividends reinvested.

13

 
 
 
 
Management’s Discussion and Analysis  
of Financial Condition and results of Operations

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

Overview

Verizon Communications Inc. (Verizon, or the Company), is one of the 
world’s	 leading	 providers	 of	 communications	 services.	 Our	 domestic	
wireless	business,	operating	as	Verizon	Wireless,	provides	wireless	voice	
and data products and services across the United States (U.S.) using one 
of the most extensive and reliable wireless networks. Our wireline busi-
ness provides communications products and services, including voice, 
broadband data and video services, network access, long distance and 
other communications products and services, and also owns and oper-
ates one of the most expansive end-to-end global Internet Protocol (IP) 
networks. Stressing diversity and commitment to the communities in 
which we operate, we have a highly diverse workforce of approximately 
222,900 employees.

In the sections that follow, we provide information about the important 
aspects of our operations and investments, both at the consolidated and 
segment levels, and discuss our results of operations, financial position 
and sources and uses of cash. In addition, we highlight key trends and 
uncertainties to the extent practicable. The content and organization of 
the financial and non-financial data presented in these sections are con-
sistent with information used by our chief operating decision maker for, 
among other purposes, evaluating performance and allocating resources. 
We	also	monitor	several	key	economic	indicators	as	well	as	the	state	of	
the economy in general, primarily in the United States where the majority 
of our operations are located, in evaluating our operating results and 
assessing	the	potential	impacts	of	these	trends	on	our	businesses.	While	
most key economic indicators, including gross domestic product, affect 
our operations to some degree, we historically have noted higher cor-
relations to non-farm employment, personal consumption expenditures 
and capital spending, as well as more general economic indicators such 
as inflationary or recessionary trends and housing starts.

Beginning	in	2009,	we	changed	the	manner	in	which	the	Wireline	seg-
ment  reports  Operating  revenues  to  align  our  financial  presentation 
to the continued evolution of the wireline business. Accordingly, there 
are	 four	 revenue-producing	 lines	 of	 business	 within	 the	Wireline	 seg-
ment:	 Mass	 Markets,	 Global	 Enterprise,	 Global	 Wholesale	 and	 Other.	
Mass Markets includes consumer and small business revenues. Global 
Enterprise  includes  retail  revenue  from  enterprise  customers,  both 
domestic	 and	 international.	 Global	Wholesale	 includes	 wholesale	 rev-
enues, both domestic and international, including switched and special 
access revenues, local wholesale and wholesale services from our global 
and IP networks. Other primarily includes operator services, payphone 
services and revenues from the former MCI mass markets customer base. 
In providing services to former MCI mass market customers, we princi-
pally	use	other	carriers’	networks.	

On May 13, 2009, we announced plans to spin off a newly formed sub-
sidiary of Verizon (Spinco) to our stockholders. Spinco will hold defined 
assets  and  liabilities  of  the  local  exchange  business  and  related  lan-
dline  activities  of Verizon  in  Arizona,  Idaho,  Illinois,  Indiana,  Michigan, 
Nevada,	North	Carolina,	Ohio,	Oregon,	South	Carolina,	Washington,	West	
Virginia	and	Wisconsin,	and	in	portions	of	California	bordering	Arizona,	
Nevada  and  Oregon,  including  Internet  access  and  long  distance  ser-
vices and broadband video provided to designated customers in those 
areas.  Immediately  following  the  spin-off,  Spinco  plans  to  merge  with 
Frontier	Communications	Corporation	(Frontier)	pursuant	to	a	definitive	
agreement	with	Frontier,	and	Frontier	will	be	the	surviving	corporation.	
Consummation of the transactions contemplated in the agreements is 
subject	to	customary	closing	conditions.	The	merger	will	result	in	Frontier	
acquiring approximately 4 million access lines and certain related busi-
nesses  from Verizon,  which  collectively  generated  annual  revenues  of 

14

approximately	 $4	 billion	 for	Verizon’s	Wireline	 segment.	The	 Company	
does not currently have plans to divest its remaining switched or special 
access lines. 

Our results of operations, financial position and sources and uses of cash 
in the current and future periods reflect our focus on the following stra-
tegic imperatives:

Revenue Growth – To generate revenue growth we are devoting our 
resources to higher growth markets such as the wireless voice and data 
markets, the broadband and video markets, and the provision of strategic 
services to business markets, rather than to the traditional wireline voice 
market. During 2009, consolidated revenue growth was 10.7% compared 
to 2008, primarily due to the acquisition of Alltel Corporation (Alltel) in 
January 2009 and higher revenues in growth markets partially offset by 
lower	 revenue	 in	 the	Wireline	 segment.	We	 continue	 developing	 and	
marketing innovative product bundles to include local, long distance, 
wireless,  broadband  data  and  video  services  for  consumer  and  gen-
eral	business	retail	customers.	We	anticipate	that	these	efforts	will	help	
counter the effects of competition and technology substitution that have 
resulted in access line losses, and will enable us to continue to grow con-
solidated revenues.

Market Share Gains – In our wireless business, our goal is to continue 
to be the market leader in providing wireless voice and data commu-
nication	 services	 in	 the	 U.S.	We	 are	 focused	 on	 providing	 the	 highest	
network reliability and innovative products and services such as Mobile 
Broadband	and	our	Evolution-Data	Optimized	(EV-DO)	service.	We	also	
continue to expand our wireless data, messaging and multi-media offer-
ings	for	both	consumer	and	business	customers.	With	our	acquisition	of	
Alltel, we became the largest wireless provider in the U.S. as measured 
by the total number of customers and revenues. In our wireline business, 
our goal is to become the leading broadband provider in every market in 
which we operate. During 2009, as compared to 2008:

•	 Domestic	Wireless	total	customers	increased	26.6%	to	91.2	million	as	of	

December 31, 2009, primarily due to the acquisition of Alltel;

•	 average	 revenue	 per	 customer	 per	 month	 (ARPU)	 from	 service	 rev-
enues decreased by 1.6% to $50.77, primarily due to the inclusion of 
customers acquired in connection with the acquisition of Alltel; and
•	 total	 data	 ARPU	 grew	 by	 17.9%	 to	 $15.20	 due	 to	 increased	 use	 of	

Mobile Broadband, e-mail and messaging.

As of December 31, 2009, we passed 15.4 million premises with our high-
capacity	fiber	optics	network	operated	under	the	FiOS	service	mark.	

During	2009,	at	Wireline:

•	 total	broadband	and	video	revenues	exceeded	$6	billion;
•	 we	 added	 547,000	 net	 wireline	 broadband	 connections,	 including	
952,000	 net	 new	 FiOS	 Internet	 subscribers,	 for	 a	 total	 of	 9.2	 million	
connections,	including	3.4	million	FiOS	Internet	subscribers;	and

•	 we	 added	 approximately	 943,000	 net	 new	 FiOS	TV	 subscribers,	 for	 a	

total	of	2.9	million	FiOS	TV	subscribers.

With	 FiOS,	 we	 have	 created	 the	 opportunity	 to	 increase	 revenue	 per	
customer  as  well  as  improve  profitability  as  the  traditional  fixed-line 
telephone business continues to decline due to customer migration to 
wireless, cable and other newer technologies. 

We	are	also	focused	on	gaining	market	share	in	the	enterprise	business	
through the deployment of strategic service offerings – including expan-
sion of our VoIP and international Ethernet capabilities, the introduction 
of video and web-based conferencing capabilities, and enhancements to 
our virtual private network portfolio. In 2009, revenues from total strategic 
services grew 4.3% compared to 2008 led by sales of IP data services. 

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Profitability Improvement – Our goal is to increase operating income 
and	margins.	While	our	wireless,	FiOS	and	IP	services	offerings	continue	
to positively impact operating results, economic and secular conditions 
continue to affect parts of our wireline business, which we expect to con-
tinue into 2010. Specifically, business customers continue to be adversely 
affected by the economy, including delaying decision-making regarding 
spending on information technology and customer premises equipment. 
The cumulative effect of unemployment is impacting usage volumes, 
which is pressuring our margins. In addition, higher costs related to sever-
ance, pension and benefit charges and merger integration activities also 
negatively impacted our operating results. However, we remain focused 
on cost controls with the objective of reducing expenses to offset lower 
revenue.

Operational Efficiency	–	While	focusing	resources	on	revenue	growth	
and market share gains, we are continually challenging our management 
team to lower expenses, particularly through technology-assisted pro-
ductivity improvements, including self-service initiatives. The effect of 
these and other efforts, such as real estate consolidation and call center 
routing improvements, has led to changes in our cost structure with a 
goal of maintaining and improving operating income margins. Through 
our	deployment	of	the	FiOS	network,	we	expect	to	realize	savings	annu-
ally in our ongoing operating expenses as a result of efficiencies gained 
from	fiber	network	facilities.	As	the	deployment	of	the	FiOS	network	con-
tinues  and  installation  and  automation  improvements  occur,  average 
costs per home connected have begun to decline. In addition, the inte-
gration	of	Alltel’s	operations	will	continue,	and	we	believe	that	the	use	
of	the	same	technology	platform	is	facilitating	the	integration	of	Alltel’s	
operations with ours. 

Customer Service – Our goal is to be the leading company in customer 
service	in	every	market	we	serve.	We	view	superior	product	offerings	and	
customer service experiences as a competitive differentiator and a cata-
lyst	to	growing	revenues	and	gaining	market	share.	We	are	committed	
to providing high-quality customer service and continually monitor cus-
tomer	satisfaction	in	all	facets	of	our	business.	We	believe	that	we	have	
the  most  loyal  customer  base  of  any  wireless  service  provider  in  the 
United States, as measured by customer churn.

Performance-Based Culture	–	We	embrace	a	culture	of	accountability,	
based on individual and team objectives that are performance-based and 
tied	to	Verizon’s	strategic	imperatives.	Key	objectives	of	our	compensa-
tion	programs	are	pay-for-performance	and	the	alignment	of	executives’	
and	shareowners’	long-term	interests.	We	also	employ	a	highly	diverse	
workforce,	since	respect	for	diversity	is	an	integral	part	of	Verizon’s	culture	
and a critical element of our competitive success.

Trends
We	expect	that	competition	will	continue	to	intensify	with	traditional,	
non-traditional and emerging service providers seeking increased market 
share.	We	believe	that	our	networks	differentiate	us	from	our	competi-
tors, enabling us to provide enhanced communications experiences to 
our	customers.	We	believe	our	focus	on	the	fundamentals	of	running	a	
good business, including operating excellence and financial discipline, 
gives us the ability to plan and manage through changing economic 
conditions.	We	will	continue	to	invest	for	growth,	which	we	believe	is	the	
key to creating value for our shareowners. 

Customer and Operating Trends
We	expect	to	achieve	revenue	and	segment	operating	income	growth	
in	 our	 Domestic	Wireless	 segment	by	 continuing	to	attract	and	main-
tain the loyalty of high-quality retail postpaid customers, capitalizing on 
customer demand for data services, and bringing our customers new 

ways	of	using	wireless	services	in	their	daily	lives.	We	expect	that	future	
customer growth may slow as a result of higher wireless market pen-
etration that is driving increased competition for customers within the 
wireless industry on the basis of price, service quality and data service 
offerings.	We	 recently	 launched	 a	 simplified	 pricing	 structure	 for	 both	
voice and data plans that we believe will drive increased penetration of 
data bundles as well as attract and retain higher value customers, while 
keeping our pricing within a reasonable competitive range versus our 
competitors. Although we have experienced increases in our churn, the 
rate at which customers disconnect individual lines of service, primarily 
as a result of economic conditions, we expect that the combination of 
improvements in economic conditions as well as these recent pricing 
structure	 changes	 will	 result	 in	 higher	 customer	 retention.	We	 expect	
future growth opportunities will become more dependent on expanding 
both the number and penetration of our wireless data offerings, offering 
innovative wireless devices for both consumer and business customers, 
and increasing the number of ways that our customers can connect with 
our network and services

In recent years, we have experienced continuing access line losses in our 
Wireline	 segment	 as	 customers	 have	 disconnected	 both	 primary	 and	
secondary lines and switched to alternative technologies, such as wire-
less,	VoIP	and	cable	for	voice	and	data	services.	We	expect	to	continue	
to experience access line losses as customers continue to switch to alter-
nate technologies. 

Despite  this  challenging  environment,  we  expect  that  aspects  of  our 
business will continue to grow by providing superior network reliability 
as we continue to offer innovative product bundles that include high-
speed Internet access, digital television and local and long distance voice 
services	 and	 offering	 more	 robust	 IP	 products	 and	 services.	 Our	 FiOS	
TV subscribers grew by 943,000 and 975,000 in 2009 and 2008, respec-
tively, and we achieved penetration rates of 24.5% and 20.8% for 2009 
and	2008,	respectively.	We	will	continue	to	focus	on	cost	efficiencies	to	
attempt to offset adverse impacts from unfavorable economic conditions 
and secular changes. 

Operating Revenue 
We	expect	to	experience	service	revenue	growth	in	our	Domestic	Wireless	
segment, primarily as a result of data revenue growth driven by increased 
use  of  data  services  such  as  messaging,  e-mail  and  Internet  access. 
However, during 2009, we began to experience sequential declines in 
our overall wireless voice revenue, as any increases as a result of new 
customer additions were offset by lower voice revenues per customer 
due to factors such as the popularity of bundled plans and an increase 
in	the	number	of	customers	on	our	Family	Share	Plan	as	a	result	of	cus-
tomers  seeking  to  optimize  the  value  they  derive  from  our  offerings. 
We	expect	that	our	future	service	revenue	growth	will	be	substantially	
derived from data revenue growth as we continue to expand our wire-
less data offerings on our third generation (3G), and starting in 2010, our 
fourth generation (4G) wireless network and increase our sales and usage 
of innovative wireless multimedia and smartphone devices, such as the 
Motorola	Droid.	We	also	expect	that	recently	announced	changes	in	our	
pricing structure will contribute to service revenue growth by increasing 
data	 penetration	 and	 attracting	 customers.	We	 believe	 the	 economic	
conditions	in	2009	adversely	impacted	our	customers’	ability	and	desire	
to maintain both wireline and wireless services.

As	we	continue	the	rollout	of	FiOS,	we	expect	it	to	positively	impact	our	
Mass Market revenues and subscriber base, but we expect to continue 
to	experience	declining	revenues	in	our	Wireline	segment	primarily	due	
to access line losses as a result of wireless substitution, current economic 
conditions	and	the	transaction	with	Frontier	described	above.	

15

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

COnSOliDAteD reSult S OF OperAtiOnS

In this section, we discuss our overall results of operations and highlight 
items	 that	 are	 not	 included	 in	 our	 business	 segment	 results.	We	 have	
two reportable segments, which we operate and manage as strategic 
business units and organize by products and services. Our segments are 
Domestic	Wireless	and	Wireline.

This	section	and	the	following	“Segment	Results	of	Operations”	section	
also highlight and describe those items of a non-recurring or non-oper-
ational nature separately to ensure consistency of presentation. In the 
following section, we review the performance of our two reportable seg-
ments.	We	exclude	the	effects	of	certain	items	that	management	does	
not consider in assessing segment performance, primarily because of 
their non-recurring or non-operational nature as discussed below and in 
the	“Other	Consolidated	Results”	and	“Other	Items”	sections.	We	believe	
that  this  presentation  will  assist  readers  in  better  understanding  our 
results of operations and trends from period to period.

Corporate,  eliminations  and  other  includes  unallocated  corporate 
expenses,  intersegment  eliminations  recorded  in  consolidation,  the 
results of other businesses such as our investments in unconsolidated 
businesses, lease financing, and other adjustments and gains and losses 
that are not allocated in assessing segment performance due to their 
non-recurring  or  non-operational  nature.  Although  such  transactions 
are  excluded  from the business segment  results,  they  are  included in 
reported consolidated earnings. Gains and losses that are not individu-
ally significant are included in all segment results, since these items are 
included	in	the	chief	operating	decision	maker’s	assessment	of	segment	
performance.	Reclassifications	of	prior	period	amounts	have	been	made	
in accordance with the adoption of the accounting standard on non-
controlling interests in the consolidated financial statements and, where 
appropriate, to reflect comparable operating results for the spin-off of 
our local exchange and related business assets in Maine, New Hampshire 
and Vermont which was completed on March 31, 2008. 

Operating Costs and Expenses
Although our overall operating costs and expenses increased in 2009 as 
a result of the acquisition of Alltel, we expect to realize further synergies 
in	2010	as	we	continue	the	integration	of	Alltel’s	operations.	Additionally,	
complementary  technology  standards  will  facilitate  the  continuing 
integration	of	Alltel’s	network	operations,	resulting	in	reduced	costs	to	
operate	our	network.	We	expect	to	continue	to	achieve	reduced	adver-
tising expense as a result of completing the conversion of the retained 
Alltel	customers	to	the	Verizon	Wireless	brand,	and	to	eliminate	duplicate	
overhead,	facility	and	headcount	expenses.	We	anticipate	that	labor	costs	
will	decrease	in	our	Wireline	segment	as	a	result	of	headcount	reductions	
which will be partially offset by increased content costs for video in our 
growth	businesses.	We	also	expect	earnings	will	be	negatively	affected	
by non-cash pension and retiree benefit costs in 2010. 

Capital Expenditures
Our 2010 capital program includes capital to fund the introduction of 
advanced	networks	and	services,	including	FiOS	and	LTE,	the	continued	
expansion  of  our  core  networks,  including  our  IP  and  wireless  EV-DO 
networks, integration activities, maintenance and support for our legacy 
voice networks and other expenditures. During 2009, we continued to 
develop our wireless LTE network, which we intend to deploy in 25 to 30 
markets in 2010 and to cover substantially all of the United States by the 
end	of	2013.	The	amount	and	the	timing	of	the	Company’s	capital	expen-
ditures within these broad categories can vary significantly as a result of 
a variety of factors outside our control, including, for example, accelera-
tions	or	delays	in	obtaining	franchises	or	material	weather	events.	We	are	
not subject to any agreement that would constrain our ability to con-
trol our capital expenditures by requiring material capital expenditures 
on a designated schedule or upon the occurrence of designated events. 
Capital	expenditures	declined	in	2009	compared	to	2008.	We	believe	that	
we have sufficient discretion over the amount and timing of our capital 
expenditures on a company-wide basis that we can reasonably expect 
to have capital expenditures in the range of $16.8 billion to $17.2 billion 
in	2010.	Additionally,	we	plan	to	substantially	complete	the	FiOS	deploy-
ment program by the end of 2010. 

Cash Flow from Operations
We	create	value	for	our	shareowners	by	investing	the	cash	flows	gener-
ated by our business in opportunities and transactions that support our 
strategic imperatives, thereby increasing customer satisfaction and usage 
of our products and services. In addition, we use our cash flows to main-
tain	and	grow	our	dividend	payout	to	shareowners.	Verizon’s	Board	of	
Directors	increased	the	Company’s	quarterly	dividend	3.3%	during	2009.	
This is the third consecutive year in which we have raised our dividend, 
reflecting the strength of our cash flow and balance sheet. Net cash pro-
vided by operating activities for the year ended December 31, 2009 of 
$31.6 billion increased by $4.0 billion from $27.6 billion for the year ended 
December 31, 2008. 

Other
We	 do	 not	 currently	 expect	 that	 legislative	 efforts	 relating	 to	 climate	
control will have a material adverse impact on our consolidated financial 
results	or	financial	condition.	We	believe	there	may	be	opportunities	for	
companies to increase their use of communications services, including 
those we provide, in order to minimize the environmental impact of their 
businesses.

16

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

  Consolidated Revenues

Years Ended December 31,

2009

2008

% Change

Domestic	Wireless
  Service revenue
  Equipment and other
  Total
Wireline
  Mass Markets
  Global Enterprise
	 Global	Wholesale
  Other
  Total
Corporate, eliminations and other
Consolidated Revenues

nm – not meaningful

$

$

53,497 
8,634 
62,131 

19,755 
14,988 
9,637 
1,700 
46,080 
(403)
107,808 

$

$

42,635 
6,697 
49,332 

19,799 
15,779 
10,360 
2,276 
48,214 
(192)
97,354 

 25.5 
 28.9 
 25.9 

 (0.2)
 (5.0)
 (7.0)
 (25.3)
 (4.4)
 nm 
 10.7 

2008

42,635 
6,697 
49,332 

19,799 
15,779 
10,360 
2,276 
48,214 
(192)
97,354 

$

$

(dollars in millions)
% Change

2007

$

$

38,016 
5,866 
43,882 

19,570 
15,710 
10,750 
3,099 
49,129 
458 
93,469 

 12.2 
 14.2 
 12.4 

 1.2 
 0.4 
 (3.6)
 (26.6)
 (1.9)
nm 
 4.2 

2009 Compared to 2008
Consolidated revenues in 2009 increased by $10,454 million, or 10.7%, 
compared to the similar period in 2008, primarily due to the inclusion 
of	 the	 operating	 results	 of	 Alltel	 in	 our	Wireless	 segment	 and	 higher	
revenues in our growth markets. These revenue increases were partially 
offset	by	declines	in	revenues	at	our	Wireline	segment	due	to	switched	
access line losses and decreased minutes of use (MOUs) in traditional 
voice products.

Domestic	Wireless’s	 revenues	 in	 2009	 increased	 by	 $12,799	 million,	 or	
25.9%, compared to the similar period in 2008, primarily due to the inclu-
sion of the operating results of Alltel and continued growth in service 
revenue. Service revenue in 2009 increased $10,862 million, compared 
to the similar period in 2008 primarily as a result of the 13.2 million net 
new  customers,  after  conforming  adjustments,  which  we  acquired  in 
connection with the acquisition of Alltel on January 9, 2009, as well as a 
5.9 million, or 8.2%, increase in total customers from sources other than 
acquisitions. Total data revenue was $16,014 million and accounted for 
29.9% of service revenue in 2009, compared to $10,651 million and 25.0%, 
respectively, during the similar period in 2008 because of increased use 
of Mobile Broadband, e-mail, and messaging. 

Domestic	Wireless’s	equipment	and	other	revenue	in	2009	increased	by	
$1,937 million, or 28.9%, compared to the similar period in 2008, primarily 
due to an increase in gross customer additions as well as an increase in 
the number of units sold to existing customers upgrading their wireless 
devices. Other revenues increased primarily due to the inclusion of the 
operating results of Alltel and an increase in our cost recovery rate. 

Wireline’s	revenues	in	2009	decreased	by	$2,134	million,	or	4.4%,	com-
pared  to  the  similar  period  in  2008.  Mass  Markets  revenues  in  2009 
decreased $44 million, or 0.2%, compared to the similar period in 2008, 
primarily due to continued decline of local exchange revenues principally 
as a result of switched access line losses, partially offset by a continued 
growth	in	FiOS	services.	Global	Enterprise	revenues	in	2009	decreased	by	
$791 million, or 5.0%, compared to the similar period in 2008, primarily 
due to lower long distance and traditional circuit-based data revenues, 
and lower customer premise equipment combined with the negative 
effects of movements in foreign exchange rates versus the U.S. dollar. This 
decrease was offset partially by an increase in IP and security solutions 
revenues.	Global	Wholesale	revenues	in	2009	decreased	$723	million,	or	
7.0%, compared to the similar period in 2008, due to decreased MOUs in 
traditional voice products and continued rate compression due to com-
petition in the marketplace. 

2008 Compared to 2007
Consolidated revenues in 2008 increased by $3,885 million, or 4.2%, com-
pared to 2007. This increase was primarily the result of continued strong 
growth	at	Domestic	Wireless.

Domestic	 Wireless’s	 revenues	 in	 2008	 increased	 by	 $5,450	 million,	 or	
12.4%, compared to 2007 due to continued strong growth in service rev-
enue. Service revenues during 2008 increased $4,619 million, or 12.2%, 
compared to 2007 primarily due to an increase in data revenue and a 
6.3 million or 9.7% increase in total customers. Total data revenue was 
$10,651  million  and  accounted  for  25.0%  of  service  revenue  in  2008, 
compared to $7,386 million and 19.4%, respectively, in 2007, as a result 
of an increased number of customers using our data services, as well as 
increased usage of our messaging services and non-messaging services, 
such as Mobile Broadband, e-mail, data transport and newer location-
based data services such as VZ Navigator. 

Equipment and other revenue in 2008 increased by $831 million, or 14.2%, 
compared to 2007, primarily as a result of an increase in the number of 
upgrades for data devices combined with higher average equipment rev-
enue per device for phones, partially offset by lower average equipment 
revenue per device for data devices sold through our direct channel. 

Wireline’s	revenues	in	2008	decreased	by	$915	million,	or	1.9%,	compared	
to	2007,	primarily	driven	by	declines	in	Other	and	Global	Wholesale	rev-
enues partially offset by increases in Mass Markets and Global Enterprise 
revenues. 

Global	Wholesale	revenues	during	2008	decreased	by	$390	million,	or	
3.6%, compared to 2007, due to declines in switched access revenues in 
traditional voice products and local wholesale revenues, decreased MOUs 
in traditional voice products and continued rate compression in the mar-
ketplace. This decrease was partially offset by an increase in special access 
revenues. Mass Markets revenues during 2008 increased $229 million, or 
1.2%,	compared	to	2007,	primarily	due	to	continued	growth	in	FiOS	ser-
vices, partially offset by a continued decline of local exchange revenues 
principally as a result of switched access line losses. Global Enterprise 
revenues increased $69 million, or 0.4%, during 2008 compared to 2007, 
primarily due to an increase in IP and security solutions revenues partially 
offset by lower long distance and traditional circuit-based data revenues, 
combined with the negative effects of movements in foreign exchange 
rates versus the U.S. dollar. Other revenue in 2008 decreased $823 mil-
lion, or 26.6%, compared to the similar period in 2007, primarily due to 
the discontinuation of non-strategic product lines and reduced business 
volumes, including former MCI mass markets customer losses.

17

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Consolidated Operating Expenses

Years Ended December 31,

Cost of services and sales
Selling, general and administrative expense
Depreciation and amortization expense
Consolidated Operating Expenses

2009

 44,299 
 32,950 
 16,532 
 93,781 

$

$

2008

% Change

$

$

 39,007 
 26,898 
 14,565 
 80,470 

 13.6 
 22.5 
 13.5 
 16.5 

2008

 39,007 
 26,898 
 14,565 
 80,470 

$

$

(dollars in millions)
% Change

2007

$

$

 37,547 
 25,967 
 14,377 
 77,891 

 3.9 
 3.6 
 1.3 
 3.3

2009 Compared to 2008
Cost of Services and Sales
Cost of services and sales includes the following costs directly attribut-
able to a service or product: salaries and wages, benefits, materials and 
supplies, contracted services, network access and transport costs, wire-
less equipment costs, customer provisioning costs, computer systems 
support, costs to support our outsourcing contracts and technical facili-
ties and contributions to the universal service fund. Aggregate customer 
care costs, which include billing and service provisioning, are allocated 
between Cost of services and sales and Selling, general and administra-
tive expense.

Consolidated cost of services and sales during 2009 increased by $5,292 
million,  or  13.6%,  compared  to  2008,  primarily  due  to  higher  wireless 
network  costs,  including  the  effects  of  operating  an  expanded  wire-
less network as a result of the acquisition of Alltel, and increased costs 
of equipment. Additionally, we experienced increased costs associated 
with  our  growth  businesses  including  higher  content  and  customer 
acquisition costs. Also contributing to the increase were an increase in 
the numbers of both data and phone equipment units sold as well as an 
increase in the average cost per equipment unit. Partially offsetting these 
increases were reduced roaming costs realized by moving more traffic 
to our own network as a result of the acquisition of Alltel and declines 
due in part to lower headcount and productivity improvements at our 
Wireline	segment.	

Consolidated cost of services and sales during 2009 included $195 mil-
lion for merger integration and acquisition costs primarily related to the 
Alltel acquisition, and $38 million for costs incurred related to preparing 
the separation of the wireline facilities and operations in the markets to 
be	divested	in	the	transaction	with	Frontier.	

Consolidated cost of services and sales in 2009 and 2008 included $1,444 
million and $65 million, respectively, for severance, pension and benefits 
charges. 

Consolidated cost of services and sales in 2008 include $24 million of 
costs primarily associated with the integration of MCI into our wireline 
business. Consolidated cost of services and sales expense during 2008 
also included $16 million related to the spin-off of local exchange and 
related business assets in Maine, New Hampshire and Vermont. 

Selling, General and Administrative Expense
Selling, general and administrative expense includes salaries and wages 
and benefits not directly attributable to a service or product, bad debt 
charges, taxes other than income taxes, advertising and sales commis-
sion costs, customer billing, call center and information technology costs, 
professional service fees and rent and utilities for administrative space.

Consolidated  selling,  general  and  administrative  expense  in  2009 
increased by $6,052 million, or 22.5%, compared to 2008. This increase 
was primarily due to increased wireless salary and benefits as a result of a 
larger employee base after the acquisition of Alltel and higher sales com-
mission	in	our	indirect	channel	in	Domestic	Wireless,	partially	offset	by	
the	impact	of	cost	reduction	initiatives	in	our	Wireline	segment.

18

Consolidated selling, general and administrative expense in 2009 included 
$2,602 million, for severance, pension and benefits charges. Consolidated 
selling, general and administrative expense in 2009 also included $442 
million, primarily for merger integration and acquisition costs related to 
the acquisition of Alltel, as well as $415 million for costs incurred related 
to	our	Wireline	cost	reduction	initiatives	and	costs	to	enable	the	mar-
kets to be divested to operate on a stand-alone basis subsequent to the 
closing	of	the	transaction	with	Frontier.	

Consolidated selling, general and administrative expense in 2008 included 
$885 million for severance and severance-related costs as well as pen-
sion settlement losses. Consolidated selling, general and administrative 
expense also included $150 million for merger integration costs, primarily 
related to the former MCI system integration activities and $87 million 
related to the spin-off of local exchange and related business assets in 
Maine, New Hampshire and Vermont. 

Depreciation and Amortization Expense
Depreciation  and  amortization  expense  in  2009  increased  by  $1,967 
million, or 13.5%, compared to 2008. This increase was mainly driven by 
depreciable property and equipment and finite-lived intangible assets 
acquired from Alltel which are not being divested, as well as growth in 
depreciable plant from capital spending partially offset by lower rates of 
depreciation. Depreciation and amortization expense in 2009 included 
$317 million of merger integration costs related to the Alltel acquisition.

2008 Compared to 2007
Cost of Services and Sales
Consolidated cost of services and sales in 2008 increased by $1,460 mil-
lion, or 3.9%, compared to 2007, primarily as a result of higher wireless 
network costs and wireless equipment costs. The increase was partially 
offset by the impact of productivity improvement initiatives and lower 
cost of services and sales driven by a decline in switched access lines 
in service and wholesale voice connections. The higher wireless network 
costs in 2008 were primarily caused by increased network usage for voice 
and data services, increased roaming, increased use of data services and 
applications and increased payments related to network leases. Cost of 
wireless equipment increased in 2008 compared to 2007 primarily as a 
result of an increase in the number of equipment upgrades by customers, 
combined with an increase in average equipment cost per device as a 
result of an increase in the sale of higher-cost advanced wireless devices. 
The increase in cost of services and sales was also impacted by unfavor-
able foreign exchange rates, higher utility costs and the inclusion of the 
results of operations of a security services firm acquired on July 1, 2007.

Consolidated cost of services and sales in 2008 and 2007 included $24 
million and $32 million, respectively, of costs primarily associated with 
the integration of MCI into our wireline business. Consolidated cost of ser-
vices and sales in 2008 also included $16 million related to the spin-off of 
local exchange and related business assets in Maine, New Hampshire and 
Vermont and $65 million for severance, pension and benefits charges.

 
Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Selling, General and Administrative Expense
Consolidated selling, general and administrative expense in 2008 increased 
by $931 million, or 3.6%, compared to 2007. The increase resulted from an 
increase in sales commission expense, bad debt expense and advertising 
and promotions costs, partially offset by a decrease in salary and benefits 
related expense and the impact of productivity initiatives.

Consolidated  selling,  general  and  administrative  expense  in  2008 
included $885 million for severance, pension and benefits charges, $150 
million for merger integration costs, primarily comprised of systems inte-
gration activities related to businesses acquired and $87 million related 
to the spin-off of local exchange and related business assets in Maine, 
New Hampshire and Vermont.

Consolidated  selling,  general  and  administrative  expense  in  2007 
included  charges  of  $772  million  for  severance  and  related  expenses, 
$146  million  for  merger  integration  costs,  primarily  comprised  of  sys-
tems integration activities related to businesses acquired and $84 million 
related to the spin-off of local exchange and related business assets in 
Maine, New Hampshire and Vermont. In addition, during 2007 we con-
tributed $100 million of the proceeds from the sale of our investment 
in	 Telecomunicaciones	 de	 Puerto	 Rico,	 Inc.	 (TELPRI)	 to	 the	 Verizon	
Foundation.

Depreciation and Amortization Expense
Depreciation and amortization expense in 2008 increased by $188 mil-
lion, or 1.3%, compared to 2007. The increase was primarily driven by 
growth in depreciable assets.

Other Consolidated Results

Equity in Earnings of Unconsolidated Businesses

Years Ended December 31,

Vodafone Omnitel
Other
Total

nm – not meaningful

2009

 621 
 (68)
 553 

 $ 

 $ 

2008

% Change

 $ 

 $ 

 655 
 (88)
 567 

 (5.2)
 (22.7)
 (2.5)

2008

 655 
 (88)
 567 

 $ 

 $ 

(dollars in millions)
% Change

2007

 $ 

 $ 

 597 
 (12)
 585 

9.7 
 nm 
(3.1)

Equity in earnings of unconsolidated businesses in 2009 decreased by 
$14 million compared to 2008. The decrease was primarily due to higher 
income  tax  benefits  recorded  at  Vodafone  Omnitel  N.V.  (Vodafone 
Omnitel) during 2008. Partially offsetting the decrease were higher earn-
ings at Vodafone Omnitel as well as the devaluation of the Euro versus 
the U.S. dollar.

Equity in earnings of unconsolidated businesses in 2008 decreased by 
$18 million compared to 2007. The decrease was primarily driven by the 
gain on the sale of an international investment in 2007, partially offset by 
higher earnings at Vodafone Omnitel in 2008.

Other Income and (Expense), Net

Years Ended December 31,

2009

2008

% Change

Interest income
Foreign	exchange	gains	(losses),	net
Other, net
Total

nm – not meaningful

 $ 

 $ 

 75 
 – 
 15 
 90 

 $ 

 $ 

 362 
 (46)
 (34)
 282 

(79.3)
(100.0)
 nm 
(68.1)

2008

 362 
 (46)
 (34)
 282 

 $ 

 $ 

(dollars in millions)
% Change

2007

 $ 

 $ 

 168 
 14 
 29 
 211 

 nm 
 nm 
 nm 
 33.6

Other  income  and  (expense),  net  in  2009  decreased  by  $192  million 
compared to 2008. The decrease was primarily driven by lower interest 
income, in part due to lower invested balances in the current year. The 
$4.8 billion investment in Alltel debt obligations acquired in 2008 was 
eliminated in consolidation beginning in January 2009, subsequent to 
the close of the Alltel transaction. 

Other income and (expense), net in 2008 increased by $71 million com-
pared to 2007. The increase was primarily attributable to higher interest 
income,	primarily	from	our	investment	in	Alltel’s	debt	obligations.	Partially	
offsetting the increase were foreign exchange losses at our international 
wireline operations and an impairment charge of $48 million recorded 
during the fourth quarter of 2008 related to an other-than-temporary 
decline in fair value of our investments in certain marketable securities. 

19

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Interest Expense

Years Ended December 31,

Total interest costs on debt balances
Less capitalized interest costs
Total

Average debt outstanding
Effective interest rate

 $ 

 $ 

 $ 

2009

 4,029 
 927
 3,102 

 64,039 
6.29%

2008

% Change

 57.0 
 24.1 
 70.5 

 $ 

 $ 

 $ 

 2,566 
 747
 1,819 

 41,064 
6.25%

 $ 

 $ 

 $ 

2008

 2,566 
 747
 1,819 

 41,064 
6.25%

(dollars in millions)
% Change

2007

 13.6 
 74.1 
 (0.5)

 $ 

 $ 

 $ 

 2,258 
 429
 1,829 

 32,964 
6.85%

Total interest costs on debt balances in 2009 increased by $1,463 million 
compared to 2008, primarily due to the $23 billion increase in the average 
debt levels. The increase in average debt outstanding compared to 2008 
was primarily driven by borrowings to finance the acquisition of Alltel. 
The increase in capitalized interest costs during 2009 primarily related 
to capitalization of interest on wireless licenses under development for 
commercial service primarily as a result of the spectrum acquired in the 
700	MHz	auction	(see	“Consolidated	Financial	Condition”).	

Total interest costs on debt balances in 2008 increased by $308 million, 
compared to 2007, due to an increase in the average debt level, partially 
offset by lower interest rates compared to 2007. Interest expense in 2008 
decreased $10 million compared to 2007 primarily due to higher capital-
ized interest costs. The increase in capitalized interest costs was related to 
the development of wireless licenses. The increase in average debt out-
standing was primarily driven by the issuance of $8,000 million of fixed 
rate notes with varying maturities, in the first half of 2008, and to a lesser 
extent,	the	Verizon	Wireless	borrowings	during	the	second	half	of	2008	
(see	“Consolidated	Financial	Condition”).	

Provision for Income Taxes

Years Ended December 31,

Provision for income taxes
Effective income tax rate

 $ 

2009

1,210 
10.5%

2008

% Change

 $ 

3,331 
20.9%

 (63.7)

 $ 

2008

3,331 
20.9%

(dollars in millions)
% Change

2007

 $ 

3,982 
27.4%

 (16.3)

The  effective  income  tax  rate  is  calculated  by  dividing  the  provision 
for income taxes by income before the provision for income taxes. Our 
effective tax rate is significantly lower than the statutory federal income 
tax rate for all years presented due to the inclusion of income attribut-
able	to	Vodafone	Group	Plc.’s	(Vodafone)	noncontrolling	interest	in	the	
Verizon	Wireless	partnership	within	our	Income	before	the	provision	for	 
income taxes.

The effective income tax rate in 2009 decreased to 10.5% from 20.9% in 
2008. The decrease was primarily driven by higher earnings attributable 
to the noncontrolling interest.

The state and local income tax rate in 2009 was lower than 2008 due 
to reductions in unrecognized tax benefits after statutes of limitations in 
multiple jurisdictions lapsed and the impact of earnings attributable to 
the noncontrolling interest. 

The effective income tax rate in 2008 decreased to 20.9% from 27.4% in 
2007. The decrease was primarily due to recording $610 million of for-
eign and domestic taxes and expenses in 2007 relating to our share of 
Vodafone	Omnitel’s	distributable	earnings.	This	expense,	which	increased	
the effective tax rate by 3.9 percentage points in 2007 compared to 2008, 
was  primarily  comprised  of  $300  million  of  Italian  withholding  taxes 
and $260 million of U.S. federal income taxes. Verizon received net dis-

Discontinued Operations 
On	March	30,	2007,	after	receiving	Federal	Communications	Commission	
(FCC)	approval,	we	completed	the	sale	of	our	52%	interest	in	TELPRI	and	
received gross proceeds of approximately $980 million. The sale resulted 
in a pretax gain of $120 million ($70 million after-tax, or $.02 per diluted 

20

tributions from Vodafone Omnitel in April 2008 and December 2007 of 
approximately $670 million and $2,100 million, respectively. 

The state and local income tax rate in 2008 was higher than 2007 primarily 
due	to	an	increase	in	earnings	at	Verizon	Wireless	apportioned	to	states	
with	higher	state	income	tax	rates	than	the	remainder	of	the	Company’s	
operations. This increase was partially offset by lower expenses recorded 
for unrecognized tax benefits in 2008 compared to 2007. 

A reconciliation of the statutory federal income tax rate to the effective 
income tax rate for each period is included in Note 13 to the consoli-
dated financial statements.

The Company projects its 2010 effective tax rate to be in the range of 18% 
to 20% excluding the impact of integration and similar costs incurred in 
connection with the Alltel acquisition, divestiture of Alltel overlapping 
properties, and divestiture of access lines. As a global commercial enter-
prise,	it	is	difficult	to	forecast	the	Company’s	full-year	effective	tax	rate	
with any further precision due to the numerous factors that could occur 
and impact the rate. Examples of these factors include possible changes 
in federal, state and foreign income tax laws or rates, developments with 
respect to open tax years and income tax audits requiring adjustments to 
unrecognized tax benefits, acquisitions and dispositions, and changes in 
operating results that would require increases or decreases to valuation 
allowances.	For	2010,	excluding	earnings	attributable	to	the	noncontrol-
ling	interest	in	Verizon	Wireless	would	result	in	a	projected	effective	tax	
rate of 33% to 35% attributable to Verizon. 

share). Additionally, $100 million of the proceeds were contributed to the 
Verizon	Foundation.	

We	 have	classified	 the	financial	information	 of	TELPRI	 as	 discontinued	
operations in the consolidated financial statements for all periods pre-
sented through the date of the divestiture. 

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Extraordinary Item
In	 January	 2007,	 the	 Bolivarian	 Republic	 of	 Venezuela	 (the	 Republic)	
declared its intent to nationalize certain companies, including CANTV. On 
February	12,	2007,	we	entered	into	a	Memorandum	of	Understanding	
(MOU)	with	the	Republic,	which	provided	that	the	Republic	offer	to	pur-
chase all of the equity securities of CANTV, including our 28.5% interest, 
through public tender offers in Venezuela and the United States. 

Under the terms of the MOU, the prices in the tender offers would be 
adjusted  downward  to  reflect  any  dividends  declared  and  paid  sub-
sequent	 to	 February	 12,	 2007.	 During	 2007,	 the	 tender	 offers	 were	
completed and Verizon received an aggregate amount of approximately 
$572 million, which included $476 million from the tender offers as well 
as $96 million of dividends declared and paid subsequent to the MOU. 
During 2007, based upon our investment balance in CANTV, we recorded 
an extraordinary loss of $131 million, including taxes of $38 million, or 
$.05 per diluted share.

Net Income Attributable to Noncontrolling Interest

Years Ended December 31,

2009

2008

% Change

2008

(dollars in millions)
% Change

2007

Net income attributable  
  to noncontrolling interest

 $ 

6,707 

 $ 

6,155 

 9.0 

 $ 

6,155 

 $ 

5,053 

 21.8

The increase in Net income attributable to noncontrolling interest in 2009 compared to 2008, and in 2008 compared to 2007, was due to the higher 
earnings	in	our	Domestic	Wireless	segment,	which	has	a	45%	noncontrolling	interest	attributable	to	Vodafone.

SegMent reSult S OF OperAtiOnS

We	have	two	reportable	segments,	Domestic	Wireless	and	Wireline,	which	we	operate	and	manage	as	strategic	business	units	and	organize	by	prod-
ucts	and	services.	We	measure	and	evaluate	our	reportable	segments	based	on	segment	operating	income.	The	use	of	segment	operating	income	is	
consistent	with	the	chief	operating	decision	maker’s	assessment	of	segment	performance.	You	can	find	additional	information	about	our	segments	in	
Note 14 to the consolidated financial statements.

Domestic Wireless

Our	Domestic	Wireless	segment,	which	includes	the	operations	of	Alltel	subsequent	to	the	completion	of	the	acquisition,	provides	wireless	voice	
and data services and equipment sales across the U.S. This segment primarily represents the operations of the Verizon joint venture with Vodafone, 
operating	as	Verizon	Wireless.	We	own	a	55%	interest	in	the	joint	venture	and	Vodafone	owns	the	remaining	45%.	All	financial	results	included	in	the	
tables	below	reflect	the	consolidated	results	of	Verizon	Wireless.

Operating Revenue and Selected Operating Statistics

Years Ended December 31,

Service revenue
Equipment and other
Total Operating Revenue

Total customers ('000)
Retail	customers	('000)

Total customer net additions (including 
  acquisitions and adjustments) ('000)
Retail	customer	net	additions	(including	 
  acquisitions and adjustments) ('000)

Total churn rate
Retail	postpaid	churn	rate

Service	ARPU
Retail	service	ARPU
Total	data	ARPU

nm - not meaningful

$

$

$

2009

53,497 
8,634 
62,131 

91,249 
87,523 

 19,193 

 17,502 

1.44%
1.09%

 50.77 
 51.00 
 15.20 

2008

% Change

$

$

$

 42,635 
 6,697 
 49,332 

72,056 
70,021 

 6,349 

 6,286 

1.25%
0.96%

 51.59 
 51.88 
 12.89 

25.5 
28.9 
25.9 

26.6 
25.0 

 nm 

 nm 

 15.2 
 13.5 

 (1.6)
 (1.7)
17.9 

$

$

$

2008

 42,635 
 6,697 
 49,332 

72,056 
70,021 

 6,349 

 6,286 

1.25%
0.96%

 51.59 
 51.88 
 12.89 

(dollars	in	millions,	except	ARPU)
% Change

2007

$

$

$

 38,016 
 5,866 
 43,882 

65,707 
63,735 

 6,655 

 6,923 

1.21%
0.91%

 50.96 
 51.57 
 9.90 

12.2
14.2
12.4

9.7
9.9

 (4.6)

 (9.2)

 3.3 
 5.5 

1.2 
0.6 
30.2 

21

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Domestic	Wireless’s	 total	 operating	 revenue	 during	 2009	 increased	 by	
$12,799 million, or 25.9%, compared to 2008, primarily due to the inclu-
sion  of  the  operating  results  of  Alltel,  as  well  as  growth  in  our  service 
revenue from sources other than the acquisition of Alltel.

Service revenue
Service revenue in 2009 increased by $10,862 million, or 25.5%, compared 
to 2008, primarily due to the inclusion of service revenue as a result of 
the 13.2 million net new customers, after conforming adjustments, which 
we acquired in connection with the acquisition of Alltel. Since January 1, 
2009, service revenue also increased as a result of a 5.9 million, or 8.2%, 
increase in total customers from sources other than customer acquisi-
tions, as well as continued growth from data services.

Excluding	retail	customer	acquisitions,	Domestic	Wireless	added	4.6	million	
net retail customers during 2009, compared to approximately 5.8 million 
in 2008. The decline in net retail customer additions for 2009 was due to 
an increase in churn, compared to 2008, partially offset by an increase in 
gross customer additions due to the expansion of our sales and distribu-
tion channels as a result of the acquisition of Alltel. Excluding customer 
acquisitions,	Domestic	Wireless	added	approximately	5.9	million	net	total	
customers in 2009, compared to approximately 5.8 million in 2008. The 
increase in net total customer additions for 2009 was due to an increase in 
gross customer additions from our reseller channels, primarily during the 
fourth quarter of 2009, partially offset by the above mentioned changes 
in net retail customer additions. The increases in our total and retail post-
paid churn rates were primarily a result of increased disconnections of 
Mobile Broadband service and business share lines, which we believe are 
primarily attributable to current economic conditions. 

Total data revenue was $16,014 million and accounted for 29.9% of service 
revenue in 2009, compared to $10,651 million and 25.0%, respectively, in 
2008. Total data revenue continues to increase as a result of increased 
use	of	Mobile	Broadband,	e-mail	and	messaging.	We	expect	that	data	
revenue will continue to increase as a result of recent strong sales of 3G 
smartphone devices and continued introductions of new data-capable 
3G smartphone and multimedia devices. 

The	 declines	 in	 service	 ARPU	 and	 retail	 service	 ARPU	 were	 due	 to	 the	
inclusion of customers acquired in connection with the acquisition of 
Alltel,	as	well	as	continued	reductions	in	voice	ARPU,	partially	offset	by	an	
increase	in	total	data	ARPU.	Total	voice	ARPU	declined	$3.13,	or	8.1%,	in	
2009, compared to 2008, due to the on-going impact of bundled plans 
and	increases	in	the	proportion	of	customers	on	our	Family	Share	plans	
as	customers	seek	to	optimize	the	value	of	our	offerings.	Total	data	ARPU	
increased by $2.31, or 17.9%, in 2009, compared to 2008, as a result of the 
increased usage of our data services.

Domestic	Wireless’s	 total	 operating	 revenue	 increased	 by	 $5,450	 mil-
lion, or 12.4%, in 2008 compared to 2007, primarily due to continued 
strong growth in service revenue. Service revenue during 2008 increased 
by $4,619 million, or 12.2%, compared to 2007, primarily caused by an 
increase in data revenue in 2008 compared to 2007, and a 6.3 million or 
9.7% increase in total customers in 2008. 

Excluding	 retail	 customer	 acquisitions,	 Domestic	 Wireless	 added	
approximately 5.8 million net retail customers during 2008, compared 
to approximately 6.9 million during 2007. On the same basis, Domestic 
Wireless	 added	 approximately	 5.8	 million	 net	 total	 customers	 during	
2008, compared to approximately 6.6 million during 2007. The declines 
in both net retail customer additions and net total customer additions in 
2008 compared to 2007 were due to an increase in our churn, partially 
offset by a slight increase in gross customer additions. The increases in 
both total and retail postpaid churn rates were primarily a result of cus-
tomer-favorable policy changes which removed barriers to early contract 
termination and an increase in the rate of disconnections for our Mobile 
Broadband service. 

Total data revenue was $10,651 million and accounted for 25.0% of ser-
vice revenue in 2008, compared to $7,386 million and 19.4%, respectively, 
in 2007 as a result of the continued increase in the number of customers 
using our data services, as well as increased usage of our messaging ser-
vices and non-messaging services, such as Mobile Broadband, e-mail, data 
transport and newer location-based data services such as VZ Navigator. 

The	increases	in	service	ARPU	and	retail	service	ARPU	in	2008	compared	
to	2007	were	primarily	due	to	an	increase	of	30.2%	in	total	data	ARPU	
as a result of the increased usage of our data services, partially offset by 
continued	dilution	of	voice	ARPU.	

Customer acquisitions during 2008 included approximately 650,000 net 
total customer additions, after conforming adjustments, acquired from 
Rural	Cellular	Corporation	(Rural	Cellular).	As	a	result	of	an	exchange	with	
AT&T	 consummated	 on	 December	 22,	 2008,	 Domestic	Wireless	 trans-
ferred a net of approximately 122,000 total customers. 

Equipment and Other Revenue
Equipment and other revenue in 2009 increased by $1,937 million, or 
28.9%, compared to 2008 primarily due to an increase in the number of 
both data and phone equipment units sold, partially offset by a decrease 
in the average revenue per unit. The increase in the number of equipment 
units sold was a result of both the increase in gross customer additions 
as well as an increase in the number of units sold to existing customers 
upgrading their wireless devices. Other revenues increased primarily due 
to the inclusion of the operating results of Alltel and an increase in our 
cost recovery rate. 

Equipment and other revenue in 2008 increased by $831 million, or 14.2%, 
compared to 2007, primarily as a result of an increase in the number of 
upgrades  for  data  devices  combined  with  higher  average  equipment 
revenue per device for phone devices, partially offset by lower average 
equipment revenue per device for data devices sold through our direct 
channel, in part driven by promotions during 2008. Other revenue also 
increased  because  of  increased  cost  recovery  surcharges  and  regula-
tory fees, as a result of the increase in customer base combined with an 
increase in our cost recovery rate. 

22

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Operating Expenses

Years Ended December 31,

Cost of services and sales
Selling, general and administrative expense
Depreciation and amortization expense
Total Operating Expenses

2009

 19,749 
 17,847 
 7,030 
 44,626 

$

$

2008

% Change

$

$

 15,660 
 14,273 
 5,405 
 35,338 

26.1 
25.0 
30.1 
26.3 

2008

 15,660 
 14,273 
 5,405 
 35,338 

$

$

(dollars in millions)
% Change

2007

$

$

 13,456 
 13,477 
 5,154 
 32,087 

16.4 
5.9 
4.9 
10.1

Cost of Services and Sales
Cost of services and sales includes costs to operate the wireless network 
as well as the cost of roaming and long distance, the cost of data services 
and applications and the cost of equipment sales. Cost of services and 
sales in 2009 increased by $4,089 million, or 26.1%, compared to 2008. 
The increase was primarily due to higher wireless network costs, including 
the effects of operating an expanded wireless network as a result of the 
acquisition of Alltel. This increase includes network usage for voice and 
data services, use of data services and applications such as e-mail and 
messaging  provided  by  third  party  vendors,  operating  lease  expense 
related to a larger number of cell sites, as well as salary and benefits as a 
result of an increase in network-related headcount. These increases were 
partially offset by a decrease in roaming costs that was realized primarily 
by moving more traffic to our own network as a result of the acquisition 
of Alltel. Cost of equipment increased by $2,382 million or 24.5% com-
pared to 2008, primarily due to the increase in the number of both data 
and phone equipment units sold as well as an increase in the average 
cost per equipment unit.

Cost of services and sales in 2008 increased by $2,204 million, or 16.4%, 
compared to 2007 primarily due to higher wireless network costs as a 
result of increased network usage for voice and data services, increased 
use  of  data  services  and  applications,  such  as  messaging,  e-mail  and 
VZ  Navigator,  increased  data  roaming  as  well  as  increased  payments 
related to network-related leases as a result of an increase in the number 
of  leased  cell  sites.  Cost  of  equipment  increased  by  $1,543  million  or 
18.9%, in 2008 compared to 2007, primarily attributable to an increase 
in the number of equipment upgrades by customers combined with an 
increase in average equipment cost per device as a result of an increase 
in the sale of higher-cost advanced wireless devices. 

Selling, General and Administrative Expense
Selling, general and administrative expense in 2009 increased by $3,574 
million,  or  25.0%,  compared  to  2008. This  increase  was  primarily  due 
to a $1,052 million increase in salary and benefits as a result of a larger 
employee base after the acquisition of Alltel, as well as a $997 million 
increase in sales commission expense, primarily in our indirect channel 
as a result of increases in both equipment upgrades leading to contract 
renewals  and  gross  customer  additions,  as  well  as  an  increase  in  the 
average	 commission	 per	 unit.	We	 also	 experienced	 increases	 in	 other	
selling, general and administrative expenses primarily as a result of sup-
porting a larger customer base as a result of our acquisition of Alltel.

Selling, general and administrative expense in 2008 increased by $796 
million, or 5.9%, compared to 2007 primarily caused by an increase in 
sales commission expense of $302 million, primarily from an increase in 
equipment upgrades in our indirect channel, as well as higher adver-
tising and promotion expense, bad debt expense and regulatory fees. 
The increases in selling, general and administrative expense were par-
tially offset by a decrease in salary and benefits related expense.

Depreciation and Amortization Expense
Depreciation  and  amortization  expense  in  2009  increased  by  $1,625 
million,  or  30.1%,  compared  to  2008  primarily  driven  by  depreciable 
property and equipment and finite-lived intangible assets acquired from 
Alltel which are not being divested, including its customer lists, as well as 
growth in depreciable assets during 2009.

Depreciation  and  amortization  expense  increased  by  $251  million,  or 
4.9%,  in  2008  compared  to  2007,  primarily  caused  by  an  increase  in 
depreciable assets. 

Operating Income

Years Ended December 31,

2009

2008

% Change

2008

(dollars in millions)
% Change

2007

Operating Income

$

 17,505 

$

 13,994 

 25.1 

$

 13,994 

$

 11,795 

 18.6

Operating income in 2009 increased by $3,511 or 25.1%, compared to 
2008  and  increased  by  $2,199  million,  or  18.6%,  in  2008  compared  to 
2007, as a result of the impact of factors described in connection with 
operating revenue and operating expenses above. 

Non-recurring  or  non-operational  items  not  included  in  Domestic 
Wireless’s	operating	income	totaled	$954	million	in	2009	for	merger	inte-
gration and acquisition costs primarily related to the acquisition of Alltel.

23

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Wireline

The	Wireline	segment	provides	customers	with	communication	products	and	services,	including	voice,	broadband	video	and	data,	network	access,	
long distance, and other services, to residential and small business customers and carriers, as well as next-generation IP network services and com-
munications solutions to medium and large businesses and government customers globally. 

The results of operations presented below exclude the local exchange and related business assets in Maine, New Hampshire and Vermont that were 
spun-off on March 31, 2008.

Operating Revenues and Selected Operating Statistics

Years Ended December 31,

Mass Markets
Global Enterprise
Global	Wholesale
Other
Total Operating Revenues

Switched access lines in service ('000)

Broadband connections ('000)
FiOS	Internet	subscribers	('000)
FiOS	TV	subscribers	('000)

$

$

2009

19,755 
14,988 
9,637 
1,700 
46,080 

32,561 

9,220 
3,433 
2,861 

2008

% Change

$

$

19,799 
15,779 
10,360 
2,276 
48,214 

36,161 

8,673 
2,481 
1,918 

 (0.2)
 (5.0)
 (7.0)
 (25.3)
 (4.4)

 (10.0)

 6.3 
 38.4 
 49.2 

$

$

2008

19,799 
15,779 
10,360 
2,276 
48,214 

36,161 

8,673 
2,481 
1,918 

(dollars in millions)
% Change

2007

$

$

19,570 
15,710 
10,750 
3,099 
49,129 

39,883 

8,013 
1,525 
943 

 1.2 
 0.4 
 (3.6)
 (26.6)
 (1.9)

 (9.3)

 8.2 
 62.7 
 103.4

Mass Markets
Mass Markets revenue includes local exchange (basic service and end-
user access), long distance (including regional toll), broadband services 
(including	high-speed	Internet	and	FiOS	Internet)	and	FiOS	TV	services	
for residential and small business subscribers. 

Mass Markets revenue during 2009 decreased by $44 million, or 0.2%, 
compared to 2008. The decrease was primarily driven by a decline in local 
exchange revenues principally due to a 10.0% decline in switched access 
lines as of December 31, 2009 compared to December 31, 2008, primarily 
as a result of competition and technology substitution. The majority of 
the decrease was sustained in the residential retail market, which experi-
enced an 11.0% access line loss primarily due to substituting traditional 
landline services with wireless, VoIP, broadband and cable services. Also 
contributing to the decrease was a decline of nearly 7.0% in small business 
retail access lines, primarily reflecting economic conditions, competition 
and a shift to both IP and high-speed circuits. Partially offsetting these 
decreases	was	the	expansion	of	FiOS	services	(Voice,	Internet	and	TV).	

As  we  continue  to  expand  the  number  of  premises  eligible  to  order 
FiOS	services	and	extend	our	sales	and	marketing	efforts	to	attract	new	
FiOS	subscribers,	we	have	continued	to	grow	our	subscriber	base	and	
consistently	 improved	penetration	 rates	 within	 our	 FiOS	 service	areas.	
Our bundled pricing strategy allows us to provide competitive offerings 
to  our  customers  and  potential  customers.  Consequently,  we  added 
547,000  net  new  broadband  connections,  including  952,000  net  new 
FiOS	Internet	subscribers	in	2009.	In	addition,	we	added	943,000	net	new	
FiOS	TV	subscribers	in	2009,	for	a	total	of	2,861,000	at	December	31,	2009.	
As of December 31, 2009, we achieved penetration rates of 28.1% and 
24.5%	for	FiOS	Internet	and	FiOS	TV,	respectively,	compared	to	penetra-
tion	rates	of	24.9%	and	20.8%	for	FiOS	Internet	and	FiOS	TV,	respectively,	
at December 31, 2008.

Our Mass Markets revenue in 2008 increased by $229 million, or 1.2%, 
compared  to  2007.  This  increase  was  primarily  driven  by  continued 
expansion	of	consumer	and	business	FiOS	services	(Voice,	Internet	and	
TV), which are typically sold in bundles, partially offset by lower demand 
and  usage  of  our  basic  local  exchange  and  accompanying  services, 
attributable to consumer subscriber line losses driven by competition 
and technology substitution, including wireless and VoIP. 

24

We	added	660,000	net	new	broadband	connections,	including	956,000	
net	 new	 FiOS	 Internet	 connections,	 in	 2008.	 We	 ended	 2008	 with	
8,673,000	 net	 broadband	 connections,	 including	 2,481,000	 net	 FiOS	
Internet subscribers, representing an 8.2% increase in total broadband 
connections compared to 8,013,000 connections at December 31, 2007. 
In	 addition,	 we	 added	 approximately	 975,000	 net	 new	 FiOS	 TV	 sub-
scribers in 2008 and ended the year with a total of 1,918,000, an increase 
of	approximately	103.4%.	As	of	December	31,	2008,	for	FiOS	Internet	and	
FiOS	TV,	we	achieved	penetration	rates	of	24.9%	and	20.8%,	respectively,	
across all markets where we have been selling these services. 

Declines in switched access lines in service of 10.0% in 2009 and 9.3% in 
2008 were mainly driven by the effects of competition and technology 
substitution.	Residential	retail	access	lines	declined	as	customers	substi-
tuted wireless, VoIP, broadband and cable services for traditional voice 
landline  services.  At  the  same  time,  small  business  retail  access  lines 
declined  primarily  reflecting  competition  and  a  shift  to  high-speed 
access lines. 

Global Enterprise
Global Enterprise offers voice, data and Internet communications services 
to medium and large business customers, multi-national corporations, 
and state and federal government customers. In addition to traditional 
voice and data services, Global Enterprise offers managed and advanced 
products and solutions including IP services and value-added solutions 
that make communications more secure, reliable and efficient. Global 
Enterprise also provides managed network services for customers that 
outsource all or portions of their communications and information pro-
cessing operations and data services such as private IP, private line, frame 
relay and asynchronous transfer mode (ATM) services, both domestically 
and internationally. In addition, Global Enterprise offers professional ser-
vices in more than 30 countries supporting a range of solutions including 
network service, managing a move to IP-based unified communications 
and providing application performance support.

Global Enterprise revenues during 2009 decreased by $791 million, or 
5.0%,  compared  to  2008. The  revenue  decline  was  due  to  lower  long 
distance and traditional circuit based data revenues and lower customer 
premises  equipment  revenue,  combined  with  the  negative  effect  of 

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

movements in foreign exchange rates versus the U.S. dollar. The decline 
in long distance revenue is driven by a 2.2% decline in MOUs compared 
to 2008, due to continuing global economic conditions and competi-
tive  rate  pressures,  which  adversely  impact  our  business  customers. 
Traditional  circuit  based  services  such  as  frame  relay,  private  line  and 
ATM services declined compared to the similar period last year as our 
customer base continues its migration to next generation IP services. 
Customer premises equipment revenue decreased approximately 6.0% 
compared to 2008 reflecting cautious investment decisions in the mar-
ketplace in response to the uncertain economic environment. Partially 
offsetting  these  declines  was  an  increase  of  11.0%  in  IP  and  security 
solutions	revenues.	Strategic	services	continues	to	be	Global	Enterprise’s	
fastest growing suite of offerings, reflecting a 4.3% increase in revenue for 
2009, compared to 2008.

Global Enterprise revenues in 2008 increased by $69 million, or 0.4%, com-
pared to 2007. The revenue increase was due to increases in customer 
premise  equipment  revenue  and  security  solutions  revenue,  partially 
offset by revenue decline due to certain customers moving traffic off of 
our network and lower long distance and traditional circuit based data 
revenues combined with the negative effects of movements in foreign 
exchange rates versus the U.S. dollar. The IP and service suite of products 
continue	to	be	Global	Enterprise’s	fastest	growing	and	includes	private	IP,	
IP,	VPN,	Managed	Services,	Web	Hosting	and	VOIP.	

Global Wholesale
Global	Wholesale	revenues	are	primarily	earned	from	long	distance	and	
other carriers who use our facilities to provide services to their customers. 
Switched access revenues are generated  from  fixed  and  usage-based 
charges paid by carriers for access to our local network, interexchange 
wholesale traffic sold in the U.S., as well as internationally destined traffic 
that originates in the U.S. Special access revenues are generated from car-
riers that buy dedicated local exchange capacity to support their private 
networks.	Wholesale	services	also	include	local	wholesale	revenues	from	
unbundled network elements and interconnection revenues from com-
petitive local exchange carriers and wireless carriers. A portion of Global 
Wholesale	 revenues	 are	 generated	 by	 a	 few	 large	 telecommunication	
companies, many of whom compete directly with us.

Global	Wholesale	revenues	during	2009	decreased	by	$723	million,	or	
7.0%, compared to 2008, primarily due to decreased MOUs in traditional 
voice products, and continued rate compression due to competition in 
the marketplace. Switched access and interexchange wholesale MOUs 
declined  primarily  as  a  result  of  wireless  substitution  and  access  line 

losses.	Wholesale	lines	declined	by	19.7%	in	2009	due	to	the	continued	
impact  of  competitors  deemphasizing  their  local  market  initiatives 
coupled with the impact of technology substitution as well as the con-
tinued level of economic pressure, as compared to an 18.8% decline in 
2008. Changes in foreign exchange rates resulted in a revenue decline 
of approximately 1.0% in 2009, compared to 2008. Continuing demand 
for high-capacity, high-speed digital services was partially offset by lower 
demand for older, low-speed data products and services. As of December 
31, 2009, customer demand, as measured in DS1 and DS3 circuits, for 
high-capacity and digital data services increased 2.2% compared to an 
increase of 5.1% in 2008. 

Global	Wholesale	revenues	in	2008	decreased	by	$390	million,	or	3.6%,	
compared to 2007 due to declines in switched access revenues in tradi-
tional voice products and local wholesale revenues and continued rate 
compression in the marketplace, partially offset by increases in special 
access revenues. Switched MOUs declined in 2008, reflecting the impact 
of	access	line	losses	and	wireless	substitution.	Wholesale	lines	decreased	
by 18.8% in 2008 due to the continued impact of competitors deempha-
sizing their local market initiatives coupled with the impact of technology 
substitution compared to a 16.1% decline in 2007. Special access revenue 
growth reflects continuing demand for high-capacity, high-speed dig-
ital services, partially offset by lower demand for older, low-speed data 
products and services. As of December 31, 2008, customer demand, as 
measured in DS1 and DS3 circuits, for high-capacity and digital data ser-
vices increased 5.1% compared to an increase of 8.2% in 2007. 

The	FCC	regulates	the	rates	charged	to	customers	for	interstate	access	
services.	See	“Other	Factors	That	May	Affect	Future	Results	–	Regulatory	
and	Competitive	Trends	–	FCC	Regulation”	for	additional	information	on	
FCC	rulemaking	concerning	federal	access	rates,	universal	service	and	
certain broadband services.

Other Revenues
Other  revenues  include  such  services  as  local  exchange  and  long 
distance services from former MCI mass market customers, operator ser-
vices, pay phone, card services and supply sales, as well as dial around 
services  including  10-10-987,  10-10-220,  1-800-COLLECT  and  prepaid 
cards.	Revenues	from	other	services	during	2009	decreased	$576	million,	
or 25.3%, compared to 2008, mainly due to the discontinuation of non-
strategic product lines and reduced business volumes, including former 
MCI mass market customer losses. 

Other revenues decreased by $823 million, or 26.6% in 2008, mainly due 
to the discontinuation of non-strategic product lines and reduced busi-
ness volumes.

Operating Expenses

Years Ended December 31,

Cost of services and sales
Selling, general and administrative expense
Depreciation and amortization expense
Total Operating Expenses

 $ 

 $ 

2009

24,144
10,833
9,122
44,099

2008

% Change

 $ 

 $ 

24,274
11,047
9,031
44,352

 (0.5)
 (1.9)
 1.0 
 (0.6)

2008

24,274
11,047
9,031
44,352

 $ 

 $ 

(dollars in millions)
% Change

2007

 $ 

 $ 

24,181
11,527
8,927
44,635

 0.4 
 (4.2)
 1.2 
 (0.6)

Cost of Services and Sales
Cost of services and sales includes costs directly attributable to a ser-
vice  or  product,  including  salaries  and  wages,  benefits,  materials  and 
supplies, contracted services, network access and transport costs, cus-
tomer provisioning costs, computer systems support, costs to support 
our outsourcing contracts and technical facilities, contributions to the 
universal service fund, and cost of products sold. Aggregate customer 
care costs, which include billing and service provisioning, are allocated 
between Cost of services and sales and Selling, general and administra-
tive expense.

Cost of services and sales in 2009 decreased by $130 million, or 0.5%, 
compared to 2008. The decreases were primarily due to lower costs asso-
ciated with compensation, installation, repair and maintenance expenses 
as  a  result  of  fewer  access  lines,  lower  headcount  and  productivity 
improvements. Also contributing to the decreases were lower long dis-
tance MOUs and customer premise equipment costs, as well as favorable 
foreign exchange movements. Partially offsetting these decreases were 
higher content and customer acquisition costs associated with continued 
subscriber	growth.	Our	FiOS	TV	and	FiOS	Internet	cost	of	acquisition	per	
addition also decreased in 2009, compared to 2008. 

25

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Cost  of  services  and  sales  in  2008  increased  by  $93  million,  or  0.4%, 
compared to 2007. These increases were primarily due to higher costs 
associated	with	our	growth	businesses,	primarily	FiOS	services,	including	
TV and Internet services, and IP services, partially offset by productivity 
improvement  initiatives,  headcount  reductions  and  lower  switched 
access  lines  in  service  as  well  as  lower  wholesale  voice  connections. 
The increase in Cost of services and sales expense was also impacted by 
unfavorable foreign exchange rate changes, higher utility costs and the 
inclusion of the results of operations of a security services firm acquired 
on July 1, 2007.

Selling, General and Administrative Expense
Selling,  general  and  administrative  expense  includes  salaries,  wages 
and benefits not directly attributable to a service or product, bad debt 
charges,  taxes  other  than  income,  advertising  and  sales  commission 
costs, customer billing, call center and information technology costs, pro-
fessional service fees and rent for administrative space.

Selling, general and administrative expense in 2009 decreased by $214 
million, or 1.9%, compared to 2008. The decreases were primarily due 
to the decline in compensation expense as a result of lower headcount 
and  cost  reduction  initiatives,  as  well  as  favorable  foreign  exchange 
movements. 

Selling, general and administrative expense in 2008 decreased by $480 
million or 4.2%, compared to 2007. This decrease was primarily due to 
declines in compensation expense, in part driven by headcount reduc-
tions, cost reduction initiatives, lower bad debt costs and gains on sales 
of assets in 2008, partially offset by the inclusion of the results of opera-
tions of a security services firm acquired on July 1, 2007. 

Depreciation and Amortization Expense
Depreciation and amortization expense in 2009 increased by $91 million, 
or 1.0%, compared to 2008. The increase was driven by growth in depre-
ciable telephone plant from capital spending, partially offset by lower 
rates of depreciation as a result of changes in the estimated useful lives 
of certain asset classes.

Depreciation and amortization expense in 2008 increased by $104 million, 
or 1.2%, compared to 2007, mainly driven by growth in depreciable tele-
phone plant and non-network software from additional capital spending, 
partially offset by lower rates of depreciation as a result of changes in the 
estimated useful lives of certain asset classes. 

Operating Income

Years Ended December 31,

2009

2008

% Change

2008

(dollars in millions)
% Change

2007

Operating Income

$

1,981 

$

3,862 

 (48.7)

$

3,862 

$

4,494 

 (14.1)

Operating income in 2009 decreased by $1,881 million or 48.7% com-
pared to 2008, and decreased by $632 million, or 14.1% in 2008 compared 
to 2007, due to the impact of the factors described in connection with 
operating revenues and operating expenses described above. 

Non-recurring	or	non-operational	charges	excluded	from	Wireline’s	oper-
ating income were as follows:

Years Ended December 31,

Severance, pension and benefit charges
Access line spin-off and other charges
Merger integration costs
Impact of divested operations

2009

$  3,299 
 51 
 – 
 – 
$  3,350 

$

$

(dollars in millions)
2007

2008

 852 
 34 
 151 
 (44)
 993 

$

$

 699 
 31 
 177 
 (181)
 726

26

 
Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Other iteMS

Severance, Pension and Benefit Charges

Access Lines Spin-off and Other Charges

During  2009,  we  recorded  pretax  charges  of  $453  million  ($287  mil-
lion after-tax, or $.10 per diluted share) for costs incurred related to our 
Wireline	cost	reduction	initiatives,	as	well	as	network,	non-network	soft-
ware and other activities to enable the markets to be divested to operate 
on a stand-alone basis subsequent to the closing of the transaction with 
Frontier,	and	professional	advisory	and	legal	fees	in	connection	with	this	
transaction.

In 2008 and 2007, we recorded pretax charges of $103 million ($81 million 
after-tax, or $.03 per diluted share) and $84 million ($80 million after-
tax, or $.03 per diluted share), respectively, for costs incurred related to 
network, non-network software, and other activities to enable the opera-
tions in Maine, New Hampshire and Vermont to operate on a stand-alone 
basis subsequent to the spin-off of our telephone access line operations 
in those states, and professional advisory and legal fees in connection 
with this transaction. 

Investment Impairment Charges

During 2008, we recorded a pretax charge of $48 million ($31 million after-
tax, or $.01 per diluted share) related to an other-than-temporary decline 
in the fair value of our investments in certain marketable securities.

International Taxes

In December 2007, Verizon received a net distribution from Vodafone 
Omnitel  of  approximately  $2,100  million  and  received  an  additional 
$670 million  net distribution in April 2008.  During  2007,  we recorded 
$610  million  ($.21  per  diluted  share)  of  foreign  and  domestic  taxes 
and	 expenses	 specifically	 relating	 to	 our	 share	 of	Vodafone	 Omnitel’s	
distributable earnings. 

During 2009, we recorded net pretax severance, pension and benefits 
charges  of  $4,046  million  ($2,487  million  after-tax,  or  $.88  per  diluted 
share).  Included  in  the  charges  were  net  pretax  settlement  losses  of 
$1,183 million ($719 million after-tax) related to employees that received 
lump-sum distributions, primarily resulting from our previous separation 
plans, as prescribed payment thresholds were reached. Additionally, we 
recorded net pretax pension and postretirement curtailment losses of 
$1,810 million ($1,100 million after-tax) as workforce reductions caused 
the elimination of a significant amount of future service requiring us to 
recognize a portion of the prior service costs and actuarial losses. These 
charges also included $1,053 million ($668 million after-tax) for workforce 
reductions of approximately 17,600 employees, 4,200 of which occurred 
in late 2009, with the remainder expected to occur in 2010.

During 2008, we recorded net pretax severance, pension and benefits 
charges of $950 million ($588 million after-tax, or $.21 per diluted share). 
This charge primarily included $586 million ($363 million after-tax) for 
workforce reductions in connection with the separation of approximately 
8,600 employees and related charges; 3,500 of whom were separated in 
the second half of 2008 and the remainder in 2009. Also included are 
net pretax pension settlements losses of $364 million ($225 million after-
tax) related to employees that received lump-sum distributions, primarily 
resulting from our separation plans in which prescribed payment thresh-
olds were reached. 

During the fourth quarter of 2007, we recorded net pretax charges of 
$772 million ($477 million after-tax, or $.16 per diluted share) primarily 
in connection with workforce reductions of 9,000 employees and related 
charges, 4,000 of whom were separated in the fourth quarter of 2007 with 
the remaining reductions occurring in 2008. In addition, we adjusted our 
actuarial assumptions for severance to align with future expectations.

Merger Integration and Acquisition Costs

During 2009, we recorded pretax charges of $1,211 million ($380 million 
attributable to Verizon after-tax, or $.13 per diluted share), for merger 
integration activities primarily related to the Alltel acquisition including 
trade name amortization, re-branding initiatives and handset conversion 
costs. Additionally, the 2009 charges also included transaction fees and 
costs associated with the acquisition, including fees related to the credit 
facility that was entered into and utilized to complete the acquisition. 

In 2008 and 2007, we recorded pretax charges of $174 million ($107 mil-
lion attributable to Verizon after-tax, or $.03 per diluted share) and $178 
million ($112 million after-tax, or $.04 per diluted share), respectively, pri-
marily comprised of systems integration activities and other costs related 
to re-branding initiatives, facility exit costs and advertising associated 
with the MCI acquisition.

27

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

COnSOliDAteD FinAnCiAl C OnDitiOn

Years Ended December 31,

2009

(dollars in millions)
2007

2008

Cash Flows Provided By (Used In) Investing Activities

Cash	Flows	Provided	By	(Used	In)
  Operating Activities:

  Continuing Operations
  Discontinued Operations
Investing Activities:
  Continuing Operations
  Discontinued Operations

	 Financing	Activities:

  Continuing Operations
  Discontinued Operations
Increase (Decrease) In Cash and  
  Cash Equivalents

 $  31,565 
 – 

 $   27,557 
 – 

 $   27,409 
 (570)

 (23,331)
 – 

 (31,579)
 – 

 (16,865)
 757 

 (16,007)
 – 

 12,651 
 – 

 (12,797)
 – 

 $   (7,773)

 $ 

 8,629 

 $ 

 (2,066)

We	 use	 the	 net	 cash	 generated	 from	 our	 operations	 to	 fund	 network	
expansion and modernization, repay external financing, pay dividends, 
repurchase Verizon common stock from time to time and invest in new 
businesses.	While	our	current	liabilities	typically	exceed	current	assets,	our	
sources of funds, primarily from operations and, to the extent necessary, 
from  external  financing  arrangements,  are  sufficient  to  meet  ongoing 
operating	 and	 investing	 requirements.	 We	 expect	 that	 our	 capital	
spending requirements will continue to be financed primarily through 
internally generated funds. Debt or equity financing may be needed to 
fund additional development activities or to maintain our capital struc-
ture to ensure our financial flexibility. 

We	manage	our	capital	structure	to	balance	our	cost	of	capital	and	the	
need for financial flexibility. The mix of debt and equity is intended to allow 
us	to	maintain	ratings	in	the	“A”	category	from	the	primary	rating	agen-
cies. Although conditions in the credit markets during recent years did 
not have a significant impact on our ability to obtain financing, such con-
ditions, along with our need to finance acquisitions and our purchase of 
licenses acquired in the 700 MHz auction, resulted in higher fixed interest 
rates	on	borrowings	than	those	we	have	paid	in	recent	years.	We	believe	
that we will continue to have the necessary access to capital markets. 

Our available external financing arrangements include the issuance of 
commercial paper, credit available under credit facilities and other bank 
lines of credit, vendor financing arrangements, issuances of registered 
debt or equity securities and privately-placed capital market securities. 
We	currently	have	a	shelf	registration	available	for	the	issuance	of	up	to	
$4.0	billion	of	additional	unsecured	debt	or	equity	securities.	We	also	issue	
short-term debt through an active commercial paper program and have a 
$5.3 billion credit facility to support such commercial paper issuances. 

Cash Flows Provided By (Used In) Operating Activities

Our primary source of funds continues to be cash generated from opera-
tions. Net cash provided by operating activities – continuing operations 
in 2009 increased by $4.0 billion, compared to the similar period in 2008, 
primarily	driven	by	higher	operating	cash	flows	at	Domestic	Wireless	pri-
marily due to the acquisition of Alltel, as well as net distributions from 
Vodafone Omnitel. Partially offsetting the increase in net cash provided 
by operating activities were payments totaling $0.5 billion to settle the 
acquired Alltel interest rate swaps. 

Net cash provided by operating activities – continuing operations in 2008 
increased $0.1 billion, compared to 2007, primarily due to higher earn-
ings, partially offset by lower dividends received from Vodafone Omnitel. 
The net changes in cash flow from operating activities – discontinued 
operations were primarily due to income taxes paid in 2007 related to the 
disposition of Verizon Dominicana as well as the disposal of the discon-
tinued operations in the fourth quarter of 2006.
28

Capital Expenditures
Capital expenditures continue to be our primary use of capital resources 
as they facilitate the introduction of new products and services, enhance 
responsiveness to competitive challenges and increase  the operating 
efficiency	and	productivity	of	our	networks.	We	are	directing	our	capital	
spending primarily toward higher growth markets. 

Capital expenditures, including capitalized software, were as follows: 

Years Ended December 31,

Domestic	Wireless
Wireline
Other

Total as a percentage of total revenue

2009

$  7,152 
 8,892 
 1,003 
$  17,047 
15.8%

(dollars in millions)
2007

2008

$

 6,510 
 9,797 
 931 
$  17,238 
17.7%

$

 6,503 
 10,956 
 79 
$  17,538 
18.8%

The	 increase	 in	 capital	 expenditures	 at	 Domestic	Wireless	 during	 2009	
was primarily due to the incremental capital spending on the acquired 
Alltel properties, continued investment in our wireless EV-DO networks, 
and funding the development of 4G technology (LTE). The decreases in 
capital	expenditures	at	Wireline	during	2009	and	2008	were	primarily	due	
to	the	FiOS	deployment	plan,	which	included	larger	expenditures	in	2008	
and 2007 as deployment should be substantially complete by 2010, as 
well as lower legacy spending requirements.

Acquisitions
During 2009, 2008 and 2007, we invested $6.0 billion, $15.9 billion and 
$0.8  billion,  respectively,  in  acquisitions  of  licenses,  investments  and 
businesses. 

•	 On	 January	 9,	 2009,	 Verizon	 Wireless	 paid	 approximately	 $5.9	 billion	
for the equity of Alltel, which was partially offset by $1.0 billion of cash 
acquired at closing. 

•	 During	 2008,	Verizon	Wireless	 was	 the	 winning	 bidder	 in	 the	 Federal	
Communications	Commission’s	(FCC)	auction	of	spectrum	in	the	700	
MHz	band	and	paid	the	FCC	$9.4	billion	to	acquire	109	licenses	in	the	
700 MHz band.

•	 On	August	7,	2008,	Verizon	Wireless	completed	its	acquisition	of	Rural	
Cellular for cash consideration of $0.9 billion, net of cash acquired and 
after  an  exchange  transaction  with  another  carrier  to  complete  the 
required divestiture of certain markets.

•	 On	June	10,	2008,	in	connection	with	the	announcement	of	the	Alltel	
transaction,	 Verizon	 Wireless	 purchased	 approximately	 $5.0	 billion	
aggregate  principal  amount  of  debt  obligations  of  Alltel  for  approxi-
mately $4.8 billion plus accrued and unpaid interest.
In	2007,	we	paid	$0.4	billion,	net	of	cash	received,	to	acquire	a	network	
security business and $0.2 billion to purchase several wireless proper-
ties and licenses. 

•	

Short-term Investments
Our short-term investments include cash equivalents held in trust accounts 
for payment of employee benefits. In 2007, we invested $1.7 billion in 
short-term	investments,	primarily	to	pre-fund	active	employees’	health	
and  welfare  benefits.  Proceeds  from  the  sales  of  all  short-term  invest-
ments, principally for the payment of these benefits, were $0.2 billion, $1.8 
billion and $1.9 billion in the years 2009, 2008 and 2007, respectively. 

 
 
 
 
 
 
 
 
 
Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Cash Flows Provided By (Used In) Financing Activities

During 2009, net cash used in financing activities was $16.0 billion, com-
pared with the net cash provided by financing activities of $12.7 billion 
in the similar period in 2008. During 2007, net cash used in financing 
activities was $12.8 billion. Net proceeds from borrowings during 2009 
were approximately $12.0 billion compared to $21.6 billion in the sim-
ilar  period  of  2008.  Net  proceeds  from  borrowings  during  2007  were 
$3.4 billion. Cash flows from financing activities during 2009, 2008 and 
2007, primarily related to raising capital to support certain of our stra-
tegic initiatives, including completing the acquisition of Alltel, funding 
the payments for spectrum in the 700 MHz auction including net debt 
repayments and dividend payments as described below.

Our total debt increased by $10.3 billion in 2009. During 2009, Verizon 
Wireless	issued	$9.3	billion	of	fixed	and	floating	rate	debt	with	varying	
maturities  and  utilized  a  credit  facility  to  complete  the  acquisition  of 
Alltel as described below. The increase in debt at December 31, 2009 also 
reflects approximately $2.3 billion of assumed Alltel debt owed to third 
parties. Additionally, Verizon Communications also issued $2.8 billion of 
fixed rate debt with varying maturities. Partially offsetting the increase 
in total debt was lower commercial paper outstanding and other debt 
reductions as described below.

Verizon Wireless 
During	 2009,	 Verizon	 Wireless	 raised	 capital	 to	 fund	 the	 acquisition	 
of Alltel. 

•	

•	 On	 January	 9,	 2009,	Verizon	Wireless	 borrowed	 $12.4	 billion	 under	 a	
$17.0	 billion	 credit	 facility	 (Bridge	 Facility)	 in	 order	 to	 complete	 the	
acquisition  of  Alltel  and  repay  a  portion  of  the  approximately  $24 
billion	 of	 Alltel	 debt	 assumed.	Verizon	Wireless	 used	 cash	 generated	
from  operations  and  the  net  proceeds  from  the  sale  of  the  notes  in 
private	placements	issued	in	February	2009,	May	2009	and	June	2009,	
which are described below to repay the borrowings under the Bridge 
Facility.	No	borrowings	were	outstanding	under	the	Bridge	Facility	at	
December	 31,	 2009	 and	 the	 commitments	 under	 the	 Bridge	 Facility	
have been terminated. 
In	February	2009,	Verizon	Wireless	and	Verizon	Wireless	Capital	LLC	co-
issued $4.3 billion aggregate principal amount of three and five-year 
fixed  rate  notes  in  a  private  placement  resulting  in  cash  proceeds  of 
$4.2 billion, net of discounts and issuance costs. 
In	 May	 2009,	 Verizon	 Wireless	 and	 Verizon	 Wireless	 Capital	 LLC	 co-
issued  $4.0  billion  aggregate  principal  amount  of  two-year  fixed  and 
floating rate notes in a private placement resulting in cash proceeds of 
approximately $4.0 billion, net of discounts and issuance costs. 
In	 June	 2009,	 Verizon	 Wireless	 issued	 $1.0	 billion	 aggregate	 principal	
amount of floating rate notes due 2011. Commencing on December 27, 
2009 and on each quarterly interest payment date thereafter, both the 
noteholders	and	Verizon	Wireless	have	the	right	to	require	settlement	of	
all or a portion of these notes at par. Accordingly, the notes are classified 
as current maturities in the consolidated balance sheet. As of December 
31,	 2009,	 neither	Verizon	Wireless	 nor	 the	 noteholders	 have	 exercised	
their right to require settlement on any portion of these notes. 

•	

•	

•	 On	 August	 28,	 2009,	Verizon	Wireless	 repaid	 $0.4	 billion	 due	 under	 a	
three-year  term  loan  facility,  reducing  the  outstanding  borrowings 
under this facility to $4.0 billion. 

The increase in Other, net financing activities during 2009 was primarily 
driven by higher distributions to Vodafone, which owns a 45% noncontrol-
ling	interest	in	Verizon	Wireless.	In	addition,	Other,	net	financing	activities	
during 2009 included the buyout of wireless partnerships in which our 
ownership interests increased as a result of the acquisition of Alltel.

During	 November	 2009,	Verizon	Wireless	 and	Verizon	Wireless	 Capital	
LLC,  completed  an  exchange  offer  to  exchange  the  privately  placed 
notes	issued	in	November	2008,	as	well	as	in	February	and	May	2009,	for	
new notes with similar terms, pursuant to the requirements of registra-
tion rights agreements. 

In	December	2008,	Verizon	Wireless	obtained	net	proceeds	of	$2.4	billion	
from the issuance of €0.7 billion of 7.625% notes due 2011, €0.5 billion 
of 8.750% notes due 2015 and £0.6 billion of 8.875% notes due 2018. In 
November	2008,	Verizon	Wireless	obtained	proceeds	of	$3.5	billion,	net	
of discounts and issuance costs, from the issuance in a private placement 
of $1.3 billion of 7.375% notes due November 2013 and $2.3 billion of 
8.500% notes due November 2018. These notes were used to fund the 
acquisition of Alltel.

On	September	30,	2008,	Verizon	Wireless	and	Verizon	Wireless	Capital	LLC	
entered	into	a	$4.4	billion	Three-Year	Term	Loan	Facility	Agreement	(Three-
Year	Term	Facility)	with	a	maturity	date	of	September	30,	2011.	Verizon	
Wireless	borrowed	$4.4	billion	under	the	Three-Year	Term	Facility	in	order	
to repay a portion of the 364-Day Credit Agreement as described below. 

On	June	5,	2008,	Verizon	Wireless	entered	into	a	$7.6	billion	364-Day	Credit	
Agreement which included a $4.8 billion term facility and a $2.8 billion 
delayed	draw	facility.	On	June	10,	2008,	Verizon	Wireless	borrowed	$4.8	bil-
lion under the 364-Day Credit Agreement in order to purchase Alltel debt 
obligations acquired in the second quarter of 2008 and, during the third 
quarter of 2008, borrowed $2.8 billion under the delayed draw facility to 
complete	the	purchase	of	Rural	Cellular	and	to	repay	Rural	Cellular’s	debt	
and pay fees and expenses incurred in connection therewith. During 2008 
the borrowings under the 364-Day Credit Agreement were repaid.

Verizon Communications
In March 2009, we issued $1.8 billion of 6.35% notes due 2019 and $1.0 
billion of 7.35% notes due 2039, resulting in cash proceeds of $2.7 bil-
lion, net of discounts and issuance costs, which was used to reduce our 
commercial paper borrowings, repay maturing debt and for general cor-
porate purposes. In January 2009, Verizon utilized a $0.2 billion floating 
rate vendor financing facility due 2010. 

During 2009, we redeemed $0.1 billion of 6.8% Verizon New Jersey Inc. 
debentures, $0.3 billion of 6.7% and $0.2 billion of 5.5% Verizon California 
Inc. notes and $0.2 billion of 5.875% Verizon New England Inc. notes. In 
April 2009, we redeemed $0.5 billion of 7.51% GTE Corporation notes. In 
addition during 2009, we redeemed $0.5 billion of floating rate and $0.1 
billion of 8.23% Verizon notes.

During  2008,  we  made  debt  repayments  of  approximately  $2.6  billion 
which primarily included $0.2 billion of 5.55% Verizon Northwest notes, 
$0.3 billion of 6.9% and $0.3 billion of 5.65% Verizon North Inc. notes, $0.1 
billion of 7.0% Verizon California Inc. notes, $0.3 billion of 6.0% Verizon 
New York  Inc.  notes,  $0.3  billion  of  6.46%  GTE  Corporation  notes,  $0.1 
billion of 6.0% Verizon South Inc. notes, and $1.0 billion of 4.0% Verizon 
Communications Inc. notes. As a result of the spin-off of our local exchange 
business and related activities in Maine, New Hampshire and Vermont, in 
March 2008, our net debt was reduced by approximately $1.4 billion. 

In November 2008, Verizon issued $2.0 billion of 8.75% notes due 2018 
and $1.3 billion of 8.95% notes due 2039, which resulted in cash proceeds 
of $3.2 billion net of discount and issuance costs. In April 2008, Verizon 
issued $1.3 billion of 5.25% notes due 2013, $1.5 billion of 6.10% notes 
due  2018,  and  $1.3  billion  of  6.90%  notes  due  2038,  resulting  in  cash 
proceeds	of	$4.0	billion,	net	of	discounts	and	issuance	costs.	In	February	
2008, Verizon issued $0.8 billion of 4.35% notes due 2013, $1.5 billion of 
5.50% notes due 2018, and $1.8 billion of 6.40% notes due 2038, resulting 
in cash proceeds of $4.0 billion, net of discounts and issuance costs. In 
January 2008, Verizon utilized a $0.2 billion fixed rate vendor financing 
facility due 2010.

29

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Our	total	debt	was	reduced	by	$5.2	billion	in	2007.	We	repaid	approxi-
mately	 $1.7	 billion	 of	Wireline	 debt,	 including	 the	 early	 repayment	 of	
previously guaranteed $0.3 billion 7.0%  debentures  issued  by Verizon 
South  Inc.  and  $0.5  billion  7.0%  debentures  issued  by  Verizon  New 
England Inc., as well as approximately $1.6 billion of other borrowings. 
Also, we redeemed $1.6 billion principal of our outstanding floating rate 
notes, which were called on January 8, 2007, and the $0.5 billion 7.9% 
debentures issued by GTE Corporation. Partially offsetting the reduction 
in total debt were cash proceeds of $3.4 billion in connection with fixed 
and floating rate debt issued during 2007.

Credit Facility and Shelf Registration
On April 15, 2009, we terminated all commitments under our previous 
$6.0 billion three-year credit facility with a syndicate of lenders that was 
scheduled to mature in September 2009 and entered into a new $5.3 bil-
lion 364-day credit facility with a group of major financial institutions. As 
of December 31, 2009, the unused borrowing capacity under the 364-day 
credit facility was approximately $5.2 billion. Approximately $0.1 billion of 
stand-by letters of credit are outstanding under the new credit facility. 

The $5.3 billion 364-day credit facility does not require us to comply with 
financial covenants or maintain specified credit ratings, and it permits us 
to borrow even if our business has incurred a material adverse change. 
The credit facility contains provisions that permit us to convert any bor-
rowings that are outstanding at maturity to a term loan with a maturity 
date	of	one	year	from	the	original	maturity	date	of	the	credit	facility.	We	
use the credit facility to support the issuance of commercial paper, for 
the issuance of letters of credit and for general corporate purposes. 

We	have	a	shelf	registration	available	for	the	issuance	of	up	to	$4.0	billion	
of additional unsecured debt or equity securities. 

Verizon’s	ratio	of	debt	to	debt	combined	with	Verizon’s	equity	was	59.9%	
at December 31, 2009 compared to 55.5% at December 31, 2008.

Dividends Paid
During  2009,  we  paid  $5.3  billion  in  dividends  as  compared  to  $5.0 
billion in 2008 and $4.8 billion in 2007. As in prior periods, dividend pay-
ments were a significant use of capital resources. The Board of Directors 
of Verizon determines the appropriateness of the level of our dividend 
payments on a periodic basis by considering such factors as long-term 
growth opportunities, internal cash requirements and the expectations 
of our shareowners. During the third quarter of 2009, the Board increased 
our quarterly dividend payments 3.3% to $.475 per share from $.460 per 
share. During the third quarter of 2008 and 2007, the Board increased our 
dividend payments 7.0% and 6.2%, respectively. 

Common Stock
Common stock has been used from time to time to satisfy some of the 
funding	requirements	of	employee	and	shareowner	plans.	On	February	7,	
2008, the Board of Directors replaced the current share buy back program 
with a new program for the repurchase of up to 100 million common 
shares	terminating	no	later	than	the	close	of	business	on	February	28,	
2011. The Board also determined that no additional shares were to be 
purchased  under  the  prior  program.  During  the  first  quarter  of  2009, 
we entered into a privately negotiated prepaid forward agreement for 
14 million shares of Verizon common stock. During the fourth quarter of 
2009, we terminated the prepaid forward agreement with respect to 5 
million shares of Verizon common stock, which resulted in the delivery 
of those shares to Verizon. There were no repurchases of common stock 
during 2009. During 2008 and 2007, we repurchased $1.4 billion and $2.8 
billion of our common stock, respectively. 

30

Credit Ratings
The  amount  of  cash  that  we  need  to  service  our  debt  substantially 
increased with the acquisition of Alltel. Our ability to make payments on 
our debt will depend largely upon our cash balances and future oper-
ating performance. The debt securities of Verizon Communications and 
its subsidiaries continue to be accorded high ratings by the three primary 
rating agencies. 

Standard	&	Poor’s	(S&P)	assigns	an	‘A’	Corporate	Credit	Rating	and	an	‘A-1’	
short-term rating to Verizon Communications. The outlook is Negative. 
In May 2009 S&P affirmed these ratings and placed Verizon subsidiaries 
North,	Northwest	and	West	Virginia	on	CreditWatch	with	Negative	impli-
cations	 in	 connection	 with	 the	 Frontier	 transaction.	 S&P	 assigns	 an	‘A’	
Corporate	Credit	Rating	to	Cellco	Partnership	with	a	Negative	outlook.

Moody’s	Investors	Service	(Moody’s)	assigns	an	‘A3’	long-term	debt	rating	
and	a	‘P-2’	short-term	rating	to	Verizon	Communications.	In	October	2009	
Moody’s	affirmed	these	ratings	and	changed	the	outlook	from	Negative	
to	 Stable.	 In	 May	 2009	 Moody’s	 placed	 Verizon	 subsidiaries	 North,	
Northwest	and	West	Virginia	on	review	for	possible	downgrade	in	con-
nection	with	the	Frontier	transaction.	Moody’s	assigns	an	‘A2’	long-term	
debt	rating	to	Cellco	Partnership.	In	October	2009	Moody’s	changed	the	
Cellco Partnership outlook from Negative to Stable.

Fitch	Ratings	(Fitch)	assigns	an	‘A’	long-term	Issuer	Default	Rating	and	a	
‘F-1’	short-term	rating	to	Verizon	Communications.	The	outlook	is	Stable.	
In	May	2009,	Fitch	affirmed	this	rating	and	placed	Verizon	subsidiaries	
North,	Northwest	and	West	Virginia	on	Rating	Watch	Negative	in	con-
nection	with	the	Frontier	transaction.	Fitch	assigns	an	‘A’	long-term	Issuer	
Default	Rating	to	Cellco	Partnership	with	a	Stable	outlook.

While	we	do	not	anticipate	a	ratings	downgrade,	the	three	primary	rating	
agencies have identified factors which they believe could result in a rat-
ings downgrade for Verizon Communications and/or Cellco Partnership in 
the future including sustained leverage levels at Verizon Communications 
and/or Cellco Partnership resulting from: (i) diminished wireless operating 
performance as a result of a weakening economy and competitive pres-
sures; (ii) failure to achieve significant synergies in the Alltel integration; 
(iii) accelerated wireline losses; (iv) the absence of material improvement 
in the status of underfunded pension balances; or (v) an acquisition or 
sale of operations that causes a material deterioration in its credit metrics. 
A ratings downgrade may increase the cost of refinancing existing debt 
and	might	constrain	Verizon	Communications’	access	to	certain	short-
term debt markets. Securities ratings assigned by rating organizations are 
expressions of opinion and are not recommendations to buy, sell, or hold 
securities. A securities rating is subject to revision or withdrawal at any 
time by the assigning rating organization. Each rating should be evalu-
ated independently of any other rating. 

Covenants
Our  credit  agreements  contain  covenants  that  are  typical  for  large, 
investment grade companies. These covenants include requirements to 
pay interest and principal in a timely fashion, to pay taxes, to maintain 
insurance with responsible and reputable insurance companies, to pre-
serve our corporate existence, to keep appropriate books and records of 
financial transactions, to maintain our properties, to provide financial and 
other reports to our lenders, to limit pledging and disposition of assets 
and mergers and consolidations, and other similar covenants. 

In	addition,	Verizon	Wireless	is	required	to	maintain	on	the	last	day	of	any	
period of four fiscal quarters a leverage ratio of debt to earnings before 
interest,  taxes,  depreciation,  amortization  and  other  adjustments,  as 
defined in the related credit agreement, not in excess of 3.25 times based 
on the preceding twelve months. At December 31, 2009, the leverage 
ratio was 1.1 times.

As of December 31, 2009, we and our consolidated subsidiaries were in 
compliance with all of our debt covenants. 

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Increase (Decrease) In Cash and Cash Equivalents

Our Cash and cash equivalents at December 31, 2009 totaled $2.0 bil-
lion, a $7.8 billion decrease compared to Cash and cash equivalents at 
December 31, 2008 for the reasons discussed above. Our Cash and cash 
equivalents  at  December  31,  2008  totaled  $9.8  billion,  an  $8.6  billion 
increase compared to Cash and cash equivalents at December 31, 2007 
for the reasons discussed above. 

Employee Benefit Plan Funded Status and Contributions

We	 operate	 numerous	 qualified	 and	 nonqualified	 pension	 plans	 and	
other postretirement benefit plans. These plans primarily relate to our 
domestic	 business	 units.	We	 contributed	 $0.2	 billion,	 $0.3	 billion	 and	
$0.6 billion in 2009, 2008 and 2007, respectively, to our qualified pension 
plans.	We	also	contributed	$0.1	billion,	$0.2	billion	and	$0.1	billion	to	our	
nonqualified pension plans in 2009, 2008 and 2007, respectively.

We	do	not	expect	to	have	any	material	required	qualified	pension	plan	
contributions in 2010. Nonqualified pension contributions are estimated 
to be approximately $0.1 billion for 2010. 

Contributions to our other postretirement benefit plans generally relate 
to payments for benefits on an as-incurred basis since the other post-
retirement benefit plans do not have funding requirements similar to 

Off Balance Sheet Arrangements and Contractual Obligations

the	pension	plans.	We	contributed	$1.6	billion,	$1.2	billion	and	$1.0	bil-
lion to our other postretirement benefit plans in 2009, 2008 and 2007, 
respectively. Contributions to our other postretirement benefit plans are 
estimated to be approximately $1.9 billion in 2010. 

Leasing Arrangements

We	are	the	lessor	in	leveraged	and	direct	financing	lease	agreements	for	
commercial aircraft and power generating facilities, which comprise the 
majority of the portfolio along with telecommunications equipment, real 
estate property and other equipment. These leases have remaining terms 
up to 41 years as of December 31, 2009. In addition, we lease space on 
certain of our cell towers to other wireless carriers. Minimum lease pay-
ments receivable represent unpaid rentals, less principal and interest on 
third-party nonrecourse debt relating to leveraged lease transactions. 
Since  we  have  no  general  liability  for  this  debt,  which  holds  a  senior 
security interest in the leased equipment and rentals, the related prin-
cipal and interest have been offset against the minimum lease payments 
receivable in accordance with generally accepted accounting principles. 
All recourse debt is reflected in our consolidated balance sheets. 

Contractual Obligations and Commercial Commitments
The following table provides a summary of our contractual obligations and commercial commitments at December 31, 2009. Additional detail about 
these items is included in the notes to the consolidated financial statements.

Contractual Obligations

Long-term debt(1)
Capital lease obligations (see Note 8)
Total long-term debt, including current maturities
Interest on long-term debt(1)
Operating leases (see Note 8)
Purchase obligations (see Note 17)
Income tax audit settlements(2)
Other long-term liabilities(3)
Total contractual obligations

Payments Due By Period

(dollars in millions)

Total

$  60,759 
 397 
 61,156 
 39,444 
 12,326 
 9,925 
 370 
 3,185 
$ 126,406 

Less than 
1 year

$

 6,026 
 79 
 6,105 
 3,607 
 1,971 
 3,415 
 370 
 1,985 
$  17,453 

1-3 years

3-5 years

$  15,400 
 130 
 15,530 
 6,231 
 3,128 
 4,233 
 – 
 1,200 
$  30,322 

$

 9,282 
 99 
 9,381 
 4,784 
 2,092 
 1,887 
 – 
 – 
$  18,144 

More than 
5 years

$  30,051 
 89 
 30,140 
 24,822 
 5,135 
 390 
 – 
 – 
$  60,487

(1) Items included in long-term debt with variable coupon rates are described in Note 9 to the consolidated financial statements. 
(2) Income tax audit settlements include gross unrecognized tax benefits of $220 million and related gross interest and penalties of $150 million as determined under the accounting standard 
relating	to	the	uncertainty	in	income	taxes.	We	are	not	able	to	make	a	reliable	estimate	of	when	the	unrecognized	tax	benefits	balance	of	$3,180	million	and	related	interest	and	penalties	
will be settled with the respective taxing authorities until issues or examinations are further developed (see Note 13 to the consolidated financial statements).

(3) Other long-term liabilities include estimated postretirement benefit and qualified pension plan contributions. 

Guarantees

In connection with the execution of agreements for the sale of businesses 
and investments, Verizon ordinarily provides representations and warran-
ties to the purchasers pertaining to a variety of nonfinancial matters, such 
as ownership of the securities being sold, as well as financial losses. 

As of December 31, 2009, letters of credit totaling approximately $117 
million were executed in the normal course of business, which support 
several financing arrangements and payment obligations to third parties.

31

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

MArket riSk

We	are	exposed	to	various	types	of	market	risk	in	the	normal	course	of	
business, including the impact of interest rate changes, foreign currency 
exchange rate fluctuations, changes in investment, equity and commodity 
prices	and	changes	in	corporate	tax	rates.	We	employ	risk	management	
strategies, which may include the use of a variety of derivatives including 
cross currency swaps, foreign currency and prepaid forwards and collars, 
interest	rate	and	commodity	swap	agreements	and	interest	rate	locks.	We	
do not hold derivatives for trading purposes.

It is our general policy to enter into interest rate, foreign currency and 
other derivative transactions only to the extent necessary to achieve our 
desired objectives in limiting our exposure to various market risks. Our 
objectives include maintaining a mix of fixed and variable rate debt to 
lower borrowing costs within reasonable risk parameters and to protect 
against earnings and cash flow volatility resulting from changes in market 
conditions.	We	do	not	hedge	our	market	risk	exposure	in	a	manner	that	
would completely eliminate the effect of changes in interest rates and 
foreign	exchange	rates	on	our	earnings.	We	do	not	expect	that	our	net	
income, liquidity and cash flows will be materially affected by these risk 
management strategies.

Interest Rate Risk

We	are	exposed	to	changes	in	interest	rates,	primarily	on	our	short-term	
debt and the portion of long-term debt that carries floating interest rates. 
As of December 31, 2009, more than two-thirds in aggregate principal 
amount of our total debt portfolio consisted of fixed rate indebtedness, 
including  the  effect  of  interest  rate  swap  agreements  designated  as 
hedges. The impact of a 100 basis point change in interest rates affecting 
our floating rate debt would result in a change in annual interest expense, 
including  our  interest  rate  swap  agreements  that  are  designated  as 
hedges, of approximately $0.1 billion. The interest rates on our existing 
long-term debt obligations, with the exception of a three-year term loan, 
are unaffected by changes to our credit ratings.

The table that follows summarizes the fair values of our long-term debt, 
including  current  maturities,  and  interest  rate  swap  derivatives  as  of 
December 31, 2009 and 2008. The table also provides a sensitivity anal-
ysis of the estimated fair values of these financial instruments assuming 
100-basis-point upward and downward shifts in the yield curve. Our sen-
sitivity analysis does not include the fair values of our commercial paper 
and  bank  loans,  if  any,  because  they  are  not  significantly  affected  by 
changes in market interest rates.

At December 31, 2009

Fair	Values

Fair	Value	
assuming
+ 100 basis 
point shift

(dollars in millions)
Fair	Value	
assuming
- 100 basis 
point shift

Long-term debt and related  
  derivatives

At December 31, 2008

Long-term debt and related  
  derivatives

$

 66,042 

$

 62,788 

$

 69,801 

$

 51,258 

$

 48,465 

$

 54,444

Interest Rate Swaps
We	have	entered	into	domestic	interest	rate	swaps	to	achieve	a	targeted	
mix of fixed and variable rate debt, where we principally receive fixed 
rates	 and	 pay	 variable	 rates	 based	 on	 London	 Interbank	 Offered	 Rate	
(LIBOR).	These	 swaps	 are	 designated	 as	 fair	 value	 hedges	 and	 hedge	

32

against	 changes	 in	 the	 fair	 value	 of	 our	 debt	 portfolio.	We	 record	 the	
interest rate swaps at fair value on our balance sheet as assets and lia-
bilities. Changes in the fair value of the interest rate swaps are recorded 
to Interest expense, which are offset by changes in the fair value of the 
debt due to changes in interest rates. The fair value of these contracts 
was  $171  million  and  $415  million  at  December  31,  2009  and  2008, 
respectively, and are included in Other assets and Long-term debt. As 
of December 31, 2009, the total notional amount of these interest rate 
swaps was $6.0 billion.

Alltel Interest Rate Swaps
As	a	result	of	the	Alltel	acquisition,	Verizon	Wireless	acquired	seven	interest	
rate swap agreements with a notional value of $9.5 billion that paid fixed 
and	received	variable	rates	based	on	three-month	and	one-month	LIBOR	
with maturities ranging from 2009 to 2013. During the second quarter 
of 2009, we settled all of these agreements using cash generated from 
operations for a gain that was not significant. Changes in the fair value of 
these swaps were recorded in earnings through settlement. 

Equity Price Risk

Prepaid Forward Agreement
During the first quarter of 2009, we entered into a privately negotiated 
prepaid  forward  agreement  for  14  million  shares  of Verizon  common 
stock at a cost of approximately $390 million. During the fourth quarter 
of 2009, we terminated the prepaid forward agreement with respect to 
5 million shares of Verizon common stock, which resulted in the delivery 
of those shares to Verizon. The remaining balance of the prepaid forward 
agreement for 9 million shares of Verizon common stock at December 31, 
2009 of $252 million is included in Other assets. Changes in the fair value 
of the agreement, which were not significant during 2009, were included 
in  Selling,  general  and  administrative  expense  and  Cost  of  services  
and sales.

Foreign Currency Translation

The  functional  currency  for  our  foreign  operations  is  primarily  the 
local currency. The translation of income statement and balance sheet 
amounts of our foreign operations into U.S. dollars are recorded as cumu-
lative translation adjustments, which are included in Accumulated other 
comprehensive loss in our consolidated balance sheets. Gains and losses 
on foreign currency transactions are recorded in the consolidated state-
ments of income in Other income and (expense), net. At December 31, 
2009, our primary translation exposure was to the British Pounds Sterling, 
the Euro and the Australian Dollar.

Cross Currency Swaps
During	the	fourth	quarter	of	2008,	Verizon	Wireless	entered	into	cross	cur-
rency swaps designated as cash flow hedges to exchange approximately 
$2.4	billion	of	the	net	proceeds	from	the	December	2008	Verizon	Wireless	
co-issued debt offering of British Pounds Sterling and Euro denominated 
debt into U.S. dollars and to fix our future interest and principal payments 
in U.S. dollars, as well as mitigate the impact of foreign currency transac-
tion gains or losses. The fair value of these swaps included in Other assets 
at December 31, 2009 was approximately $315 million and, at December 
31, 2008, was insignificant. During 2009, a pretax gain of $310 million 
was recognized in Other comprehensive income, of which $135 million 
was reclassified from Accumulated other comprehensive loss to Other 
income and (expense), net to offset the related pretax foreign currency 
transaction loss on the underlying debt obligation.

 
Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

CritiCAl ACCOunting eStiMAteS AnD reCent ACCOunting StAnDArDS

  Goodwill
  At December 31, 2009, the balance of our goodwill was approximately 
$22.5	billion,	of	which	$17.7	billion	was	in	our	Wireless	segment	and	
$4.7	 billion	 was	 in	 our	 Wireline	 segment.	 Determining	 whether	 an	
impairment  has  occurred  requires  the  determination  of  fair  value  of 
each  respective  reporting  unit.  Our  operating  segments,  Domestic 
Wireless	 and	Wireline,	 are	 deemed	 to	 be	 our	 reporting	 units	 for	 pur-
poses  of  goodwill  impairment  testing.  The  fair  value  of  Domestic 
Wireless	 significantly	 exceeded	 its	 carrying	 value.	 The	 fair	 value	 of	
Wireline	 exceeded	 its	 carrying	 value.	 Accordingly,	 our	 annual	 impair-
ment tests for 2009, 2008 and 2007 did not result in an impairment. 

  The fair value of goodwill is calculated using a market approach and a 
discounted cash flow method. The market approach includes the use 
of comparative multiples to corroborate discounted cash flow results. 
The  discounted  cash  flow  method  is  based  on  the  present  value  of 
two  components—projected  cash  flows  and  a  terminal  value.  The 
terminal value represents the expected normalized future cash flows of 
the reporting unit beyond the cash flows from the discrete projection 
period. The fair value of the reporting unit is calculated based on the 
sum of the present value of the cash flows from the discrete period and 
the present value of the terminal value. The estimated cash flows are 
discounted	using	a	rate	that	represents	our	WACC.	

	 With	 regards	 to	 the	Wireline	 goodwill	 valuation,	 a	 critical	 assumption	
includes	the	development	of	the	WACC	for	use	in	our	estimate	of	fair	
value.	The	WACC	is	based	on	current	market	conditions,	including	the	
equity-risk	 premium	 and	 risk-free	 interest	 rate.	 The	 projected	 WACC	
used in the estimate of fair value in future periods may be impacted by 
adverse changes in market and economic conditions, including risk-free 
interest rates, and are subject to change based on the facts and circum-
stances that exist at the time of the valuation, which may increase the 
likelihood	 of	 a	 potential	 future	 impairment	 charge	 related	 to	Wireline	
goodwill.	Reducing	the	calculated	fair	value	of	Wireline	by	more	than	
10 percent would not have resulted in goodwill impairment.

•	 We	maintain	benefit	plans	for	most	of	our	employees,	including	pen-
sion  and  other  postretirement  benefit  plans.  At  December  31,  2009, 
in  the  aggregate,  pension  plan  benefit  obligations  exceeded  the  fair 
value of pension plan assets, which will result in higher future pension 
plan expense. Other postretirement benefit plans have larger benefit 
obligations  than  plan  assets,  resulting  in  expense.  Significant  benefit 
plan assumptions, including the discount rate used, the long-term rate 
of  return  on  plan  assets  and  health  care  trend  rates  are  periodically 
updated  and  impact  the  amount  of  benefit  plan  income,  expense, 
assets and obligations. 

Critical Accounting Estimates 

A summary of the critical accounting estimates used in preparing our 
financial statements is as follows:

•	 Wireless	licenses	and	Goodwill	are	a	significant	component	of	our	con-
solidated assets. Both our wireless licenses and goodwill are treated as 
indefinite-lived intangible assets and, therefore are not amortized, but 
rather  are  tested  for  impairment  annually  in  the  fourth  fiscal  quarter, 
unless there are events or changes in circumstances during an interim 
period	that	indicates	these	assets	may	not	be	recoverable.	We	believe	
our  estimates  and  assumptions  are  reasonable  and  represent  appro-
priate	marketplace	considerations	as	of	the	valuation	date.	We	do	not	
believe that reasonably likely adverse changes in our assumptions and 
estimates would result in an impairment charge as of our latest impair-
ment  testing  date.  However,  if  there  is  a  substantial  and  sustained 
adverse decline in our operating profitability, we may have impairment 
charges in future years. Any such impairment charge could be material 
to our results of operations and financial condition.

  Wireless Licenses
  The  carrying  value  of  our  wireless  licenses  was  approximately  $72.1 
billion	 as	 of	 December	 31,	 2009.	We	 aggregate	 our	 wireless	 licenses	
into one single unit of accounting, as we utilize our wireless licenses 
on an integrated basis as part of our nationwide wireless network. Our 
wireless  licenses  provide  us  with  the  exclusive  right  to  utilize  certain 
radio frequency spectrum to provide wireless communication services. 
There are currently no legal, regulatory, contractual, competitive, eco-
nomic or other factors that limit the useful life of our wireless licenses. 
Our impairment test consists of comparing the estimated fair value of 
our wireless licenses to the aggregated carrying amount as of the test 
date. If the estimated fair value of our wireless licenses is less than the 
aggregated  carrying  amount  of  the  wireless  license  then  an  impair-
ment  charge  is  recognized.  Our  annual  impairment  tests  for  2009, 
2008 and 2007 indicated that the fair value significantly exceeded the 
carrying value and, therefore, did not result in an impairment. 

	 We	estimate	the	fair	value	of	our	wireless	licenses	using	a	direct	income	
based valuation approach. This approach uses a discounted cash flow 
analysis to estimate what a marketplace participant would be willing 
to pay to purchase the aggregated wireless licenses as of the valuation 
date. As a result we are required to make significant estimates about 
future  cash  flows  specifically  associated  with  our  wireless  licenses, 
an appropriate discount rate based on the risk associated with those 
estimated  cash  flows  and  assumed  terminal  value  and  growth  rates. 
We	 consider	 current	 and	 expected	 future	 economic	 conditions,	 cur-
rent  and  expected  availability  of  wireless  network  technology  and 
infrastructure and related equipment and the costs thereof as well as 
other relevant factors in estimating future cash flows. The discount rate 
represents  our  estimate  of  the  weighted  average  cost  of  capital  (or 
expected	return,	“WACC”)	that	a	marketplace	participant	would	require	
as	of	the	valuation	date.	We	develop	the	discount	rate	based	on	our	
consideration of the cost of debt and equity of a group of guideline 
companies  as  of  the  valuation  date.  Accordingly,  our  discount  rate 
incorporates our estimate of the expected return a marketplace partici-
pant would require as of the valuation date, including the risk premium 
associated with the current and expected economic conditions as of 
the valuation date. The terminal value growth rate represents our esti-
mate	of	the	marketplace’s	long-term	growth	rate.	

33

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

	•	 Verizon’s	plant,	property	and	equipment	balance	represents	a	signifi-
cant	component	of	our	consolidated	assets.	We	record	plant,	property	
and	 equipment	 at	 cost.	 Depreciation	 expense	 on	 Verizon’s	 local	
telephone  operations  is  principally  based  on  the  composite  group 
remaining  life  method  and  straight-line  composite  rates,  which  pro-
vides for the recognition of the cost of the remaining net investment 
in  local  telephone  plant,  less  anticipated  net  salvage  value,  over  the 
remaining asset lives. An increase or decrease of 50 basis points to the 
composite  rates  of  this  class  of  assets  would  result  in  an  increase  or 
decrease of approximately $775 million to depreciation expense based 
on	 year-end	 plant	 balances	 at	 December	 31,	 2009.	 We	 depreciate	
other plant, property and equipment on a straight-line basis over the 
estimated	useful	life	of	the	assets.	We	expect	that	a	one-year	increase	
in  estimated  useful  lives  of  our  plant,  property  and  equipment  that 
we  depreciate  on  a  straight  line  basis  would  result  in  a  decrease  to 
our  2009  depreciation  expense  of  $968  million  and  that  a  one-year 
decrease would result in an increase of approximately $1,219 million in 
our 2009 depreciation expense.

Recent Accounting Standards

In June 2009, the accounting standard regarding the requirements of 
consolidation accounting for variable interest entities was updated to 
require an enterprise to perform an analysis to determine whether the 
entity’s	variable	interest	or	interests	give	it	a	controlling	interest	in	a	vari-
able interest entity. The adoption of this standard, effective January 1, 
2010, is not expected to have a significant impact on our consolidated 
financial statements. 

In September 2009, the accounting standard regarding multiple deliver-
able arrangements was updated to require the use of the relative selling 
price method when allocating revenue in these types of arrangements. 
This method allows a vendor to use its best estimate of selling price if 
neither vendor specific objective evidence nor third party evidence of 
selling price exists when evaluating multiple deliverable arrangements. 
This standard update is effective January 1, 2011 and may be adopted pro-
spectively for revenue arrangements entered into or materially modified 
after the date of adoption or retrospectively for all revenue arrangements 
for	all	periods	presented.	We	are	currently	evaluating	the	impact	that	this	
standard update will have on our consolidated financial statements. 

In September 2009, the accounting standard regarding arrangements 
that include software elements was updated to require tangible products 
that contain software and non-software elements that work together to 
deliver the products essential functionality to be evaluated under the 
accounting standard regarding multiple deliverable arrangements. This 
standard update is effective January 1, 2011 and may be adopted pro-
spectively for revenue arrangements entered into or materially modified 
after the date of adoption or retrospectively for all revenue arrangements 
for	all	periods	presented.	We	are	currently	evaluating	the	impact	that	this	
standard update will have on our consolidated financial statements.

  A sensitivity analysis of the impact of changes in these assumptions on 
the benefit obligations and expense (income) recorded as of December 
31,	2009	and	for	the	year	then	ended	pertaining	to	Verizon’s	pension	
and postretirement benefit plans is provided in the table below. 

 Percentage
 point 
change

  Benefit obligation*
 increase 
(decrease) at 
December 31, 2009

(dollars in millions)
Expense increase
(decrease) for the
year ended 
December 31, 2009

Pension plans 
  discount rate

Long-term rate of 
  return on pension 
  plan assets

Postretirement plans 
  discount rate

Long-term rate 
  of return on 
  postretirement 
  plan assets

Health care 
  trend rates

+0.50
–0.50

+1.00
–1.00

+0.50
–0.50

+1.00
–1.00

+1.00
–1.00

$

(1,291)
1,413

$

(52)
56

–
–

(1,436)
1,588

–
–

3,053
(2,520)

(346)
346

(75)
94

(37)
37

450
(302)

*  In determining its pension and other postretirement obligation, the Company used a 

6.25% discount rate. The rate was selected to approximate the composite interest rates 
available on a selection of bonds available in the market at December 31, 2009. The 
bonds used in developing the composite interest rate were U.S. dollar denominated, 
rated	Aa3	to	Aa1	by	Moody’s	Investor	Services	or	AA-	to	AA+	by	Standard	&	Poor’s.	
The bonds selected had maturities that coincided with the time periods during which 
benefits payments are expected to occur, were non-callable and available in sufficient 
quantities to ensure marketability (at least $150 million par outstanding).

•	 Our	current	and	deferred	income	taxes,	and	associated	valuation	allow-
ances, are impacted by events and transactions arising in the normal 
course of business as well as in connection with the adoption of new 
accounting standards, changes in tax laws and rates, acquisitions and 
dispositions of businesses and non-recurring items. As a global com-
mercial enterprise, our income tax rate and the classification of income 
taxes  can  be  affected  by  many  factors,  including  estimates  of  the 
timing  and  realization  of  deferred  income  tax  assets  and  the  timing 
and	 amount	 of	 income	 tax	 payments.	 We	 account	 for	 tax	 benefits	
taken or expected to be taken in our tax returns in accordance with the 
accounting standard relating to the uncertainty in income taxes, which 
requires the use of a two-step approach for recognizing and measuring 
tax	benefits	taken	or	expected	to	be	taken	in	a	tax	return.	We	review	
and adjust our liability for unrecognized tax benefits based on our best 
judgment given the facts, circumstances, and information available at 
each reporting date. To the extent that the final outcome of these tax 
positions is different than the amounts recorded, such differences may 
impact	 income	 tax	 expense	 and	 actual	 tax	 payments.	 We	 recognize	
any interest and penalties accrued related to unrecognized tax benefits 
in income tax expense. Actual tax payments may materially differ from 
estimated liabilities as a result of changes in tax laws as well as unan-
ticipated transactions impacting related income tax balances.

34

 
  
Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Other FACtOrS thAt MAy AFFeC t Future reSult S

Recent Developments 

Telephone Access Lines Spin-off
On May 13, 2009, we announced plans to spin off a newly formed subsidiary 
of Verizon (Spinco) to our stockholders. Spinco will hold defined assets and 
liabilities of the local exchange business and related landline activities of 
Verizon in Arizona, Idaho, Illinois, Indiana, Michigan, Nevada, North Carolina, 
Ohio,	Oregon,	South	Carolina,	Washington,	West	Virginia	and	Wisconsin,	and	
in portions of California bordering Arizona, Nevada and Oregon, including 
Internet access and long distance services and broadband video provided 
to designated customers in those areas. Immediately following the spin-
off,	 Spinco	 plans	 to	 merge	 with	 Frontier	 Communications	 Corporation	
(Frontier)	pursuant	to	a	definitive	agreement	with	Frontier,	and	Frontier	will	
be the surviving corporation. The transactions do not involve any assets 
or	liabilities	of	Verizon	Wireless.	The	merger	will	result	in	Frontier	acquiring	
approximately 4 million access lines and certain related businesses from 
Verizon, which collectively generated annual revenues of approximately $4 
billion	for	Verizon’s	Wireline	segment.	

Depending	on	the	trading	prices	of	Frontier	common	stock	prior	to	the	
closing of the merger, Verizon stockholders will collectively own between 
approximately	 66%	 and	 71%	 of	 Frontier’s	 outstanding	 equity	 imme-
diately	following	the	closing	of	the	merger,	and	Frontier	stockholders	
will	collectively	own	between	approximately	29%	and	34%	of	Frontier’s	
outstanding equity immediately following the closing of the merger (in 
each case, before any closing adjustments). The actual number of shares 
of	common	stock	to	be	issued	by	Frontier	in	the	merger	will	be	calcu-
lated based upon several factors, including the average trading price of 
Frontier	common	stock	during	a	pre-closing	measuring	period	(subject	
to a collar) and other closing adjustments. Verizon will not own any shares 
of	Frontier	after	the	merger.	

Both the spin-off and merger are expected to qualify as tax-free transac-
tions, except to the extent that cash is paid to Verizon stockholders in lieu 
of fractional shares. 

In connection with the spin-off, Verizon expects to receive from Spinco 
approximately $3.3 billion in value through a combination of a special 
cash	payment	to	Verizon,	a	reduction	in	Verizon’s	consolidated	indebt-
edness, and, in certain circumstances, the issuance to Verizon of debt 
securities of Spinco. In the merger, Verizon stockholders are expected to 
receive	approximately	$5.3	billion	of	Frontier	common	stock,	assuming	the	
average	trading	price	of	Frontier	common	stock	during	the	pre-closing	
measuring period is within the collar and no closing adjustments. 

The  transaction  is  subject  to  the  satisfaction  of  certain  conditions, 
including  receipt  of  state  and  federal  telecommunications  regulatory 
approvals. If the conditions are satisfied, we expect this transaction to 
close during the second quarter of 2010.

Alltel Corporation
On	June	5,	2008,	Verizon	Wireless	entered	into	an	agreement	and	plan	of	
merger with Alltel, a provider of wireless voice and advanced data ser-
vices to consumer and business customers in 34 states, and its controlling 
stockholder, Atlantis Holdings LLC, an affiliate of private investment firms 
TPG Capital and GS Capital Partners, to acquire, in an all-cash merger, 
100% of the equity of Alltel for cash consideration of $5.9 billion and the 
assumption of approximately $24 billion of aggregate principal amount 
of	Alltel	debt.	Verizon	Wireless	closed	the	transaction	on	January	9,	2009.	

As a condition of the regulatory approvals that were required to complete 
the	 Alltel	 acquisition,	 Verizon	 Wireless	 is	 required	 to	 divest	 overlap-
ping properties in 105 operating markets in 24 states (Alltel Divestiture 
Markets). These markets consist primarily of Alltel operations, but also 
include	a	small	number	of	pre-merger	operations	of	Verizon	Wireless.	

On	 May	 8,	 2009,	Verizon	Wireless	 entered	 into	 a	 definitive	 agreement	
with AT&T Mobility LLC (AT&T Mobility), a subsidiary of AT&T Inc. (AT&T), 
pursuant to which AT&T Mobility agreed to acquire 79 of the 105 Alltel 
Divestiture Markets, including licenses and network assets for approxi-
mately	$2.4	billion	in	cash.	On	June	9,	2009,	Verizon	Wireless	entered	into	
a definitive agreement with Atlantic Tele-Network, Inc. (ATN), pursuant to 
which ATN agreed to acquire the remaining 26 Alltel Divestiture Markets 
that were not included in the transaction with AT&T Mobility, including 
licenses	and	network	assets	for	$200	million	in	cash.	We	expect	to	close	
both the AT&T Mobility and ATN transactions during the first half of 2010. 
Completion of each of the foregoing transactions is subject to receipt of 
regulatory approvals. 

Environmental Matters
During  2003,  under  a  government-approved  plan,  remediation  com-
menced at the site of a former Sylvania facility in Hicksville, New York 
that	processed	nuclear	fuel	rods	in	the	1950s	and	1960s.	Remediation	
beyond original expectations proved to be necessary and a reassessment 
of the anticipated remediation costs was conducted. A reassessment of 
costs related to remediation efforts at several other former facilities was 
also undertaken. In September 2005, the Army Corps of Engineers (ACE) 
accepted	 the	 Hicksville	 site	 into	 the	 Formerly	 Utilized	 Sites	 Remedial	
Action Program. This may result in the ACE performing some or all of the 
remediation effort for the Hicksville site with a corresponding decrease 
in costs to Verizon. To the extent that the ACE assumes responsibility for 
remedial work at the Hicksville site, an adjustment to a reserve previously 
established for the remediation may be made. Adjustments to the reserve 
may also be made based upon actual conditions discovered during the 
remediation at this or any other site requiring remediation.

35

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Video
The	FCC	has	a	body	of	rules	that	apply	to	cable	operators	under	Title	VI	of	
the Communications Act of 1934, and these rules also generally apply to 
telephone companies that provide cable services over their networks. In 
addition, the Act generally requires companies that provide cable service 
over	a	cable	system	to	obtain	a	local	cable	franchise,	and	the	FCC	has	
adopted rules that interpret and implement this requirement. 

Interstate Access Charges and Intercarrier Compensation
The	FCC’s	current	framework	for	interstate	switched	access	rates	was	estab-
lished in the Coalition for Affordable Local and Long Distance Services 
(CALLS)	plan	which	the	FCC	adopted	in	2000,	and	it	has	more	recently	
adopted  a  separate  framework  that  applies  to  dial-up  Internet-bound 
traffic.	The	FCC	currently	is	conducting	a	broad	rulemaking	to	determine	
whether and how these existing frameworks should be modified. 

The	 FCC	 is	 also	 conducting	 a	 rulemaking	 proceeding	 to	 address	 the	
regulation of services that use Internet protocol. The issues raised in the 
rulemaking as well as in several petitions currently pending before the 
FCC	 include	 whether,	 and	 under	 what	 circumstances,	 access	 charges	
should apply to voice or other Internet protocol services and the scope 
of federal and state commission authority over these services. 

The	FCC’s	current	rules	for	special	access	services	provide	for	pricing	flex-
ibility and ultimately the removal of services from price regulation when 
prescribed  competitive  thresholds  are  met.  More  than  half  of  special 
access	revenues	are	now	removed	from	price	regulation.	The	FCC	cur-
rently has a rulemaking proceeding underway to determine whether and 
how these rules should be modified.

Universal Service
The	FCC	also	has	a	body	of	rules	implementing	the	universal	service	pro-
visions of the Telecommunications Act of 1996, including rules governing 
support to rural and non-rural high-cost areas, support for low income 
subscribers and support for schools, libraries and rural health care. The 
FCC’s	current	rules	for	support	to	high-cost	areas	served	by	larger	“non-
rural”	local	telephone	companies	were	previously	remanded	by	U.S.	Court	
of	Appeals	for	the	Tenth	Circuit,	which	had	found	that	the	FCC	had	not	
adequately	justified	these	rules.	The	FCC	has	initiated	a	rulemaking	pro-
ceeding	in	response	to	the	court’s	remand,	but	its	rules	remain	in	effect	
pending  the  results  of  the  rulemaking.  In  response  to  growth  in  the 
size	of	the	fund,	the	FCC	has	capped	the	amount	of	support	competi-
tive carriers (including all wireless carriers) may receive. In its 2008 order 
approving	Verizon	Wireless’s	acquisition	of	Alltel,	the	FCC	also	required	
Verizon	Wireless	to	phase	out	the	high-cost	universal	service	support	the	
merged company receives by 20 percent during the first year following 
completion of the acquisition and by an additional 20 percent for each 
of the following three years, after which no support will be provided. The 
FCC	currently	is	considering	other	changes	to	the	rules	governing	contri-
butions to, and disbursements from, the fund. Any change in the current 
rules could result in a change in the contribution that local telephone 
companies, wireless carriers or others must make and that would have 
to be collected from customers, or in the amounts that these providers 
receive from the fund.

Regulatory and Competitive Trends

Competition and Regulation 
Technological,  regulatory  and  market  changes  have  provided Verizon 
both new opportunities and challenges. These changes have allowed 
Verizon  to  offer  new  types  of  services  in  an  increasingly  competitive 
market.  At  the  same  time,  they  have  allowed  other  service  providers 
to broaden the scope of their own competitive offerings. Current and 
potential  competitors  for  network  services  include  other  telephone 
companies, cable companies, wireless service providers, foreign telecom-
munications providers, satellite providers, electric utilities, Internet service 
providers, providers of VoIP services, and other companies that offer net-
work services using a variety of technologies. Many of these companies 
have a strong market presence, brand recognition and existing customer 
relationships, all of which contribute to intensifying competition and may 
affect our future revenue growth. Many of our competitors also remain 
subject to fewer regulatory constraints than us.

We	 are	 unable	 to	 predict	 definitively	 the	 impact	 that	 the	 ongoing	
changes in the telecommunications industry will ultimately have on our 
business, results of operations or financial condition. The financial impact 
will depend on several factors, including the timing, extent and success 
of competition in our markets, the timing and outcome of various regula-
tory proceedings and any appeals, and the timing, extent and success of 
our pursuit of new opportunities.

FCC Regulation
The	FCC	has	jurisdiction	over	our	interstate	telecommunications	services	
and other matters under the Communications Act of 1934, as amended 
(Communications Act). The Communications Act generally provides that 
we may not charge unjust or unreasonable rates, or engage in unreason-
able discrimination when we are providing services as a common carrier, 
and regulates some of the rates, terms and conditions under which we 
provide	certain	services.	The	FCC	also	has	adopted	regulations	governing	
various aspects of our business including: (i) use and disclosure of cus-
tomer proprietary network information; (ii) telemarketing; (iii) assignment 
of telephone numbers to customers; (iv) provision to law enforcement 
agencies of the capability to obtain call identifying information and call 
content information from calls pursuant to lawful process; (v) accessi-
bility of services and equipment to individuals with disabilities if readily 
achievable; (vi) interconnection with the networks of other carriers; and 
(vii)	customers’	ability	to	keep	(or	“port”)	their	telephone	numbers	when	
switching to another carrier. In addition, we pay various fees to support 
other	FCC	programs,	such	as	the	universal	service	program	discussed	
below. Changes to these mandates, or the adoption of additional man-
dates, could require us to make changes to our operations or otherwise 
increase our costs of compliance.

Broadband
The	FCC	has	adopted	a	series	of	orders	that	recognize	the	competitive	
nature of the broadband market and impose lesser regulatory require-
ments on broadband services and facilities than apply to narrowband or 
traditional	telephone	services.	With	respect	to	facilities,	the	FCC	has	deter-
mined that certain unbundling requirements that apply to narrowband 
facilities of local exchange carriers do not apply to broadband facilities 
such	as	fiber	to	the	premise	loops	and	packet	switches.	With	respect	to	
services,	the	FCC	has	concluded	that	both	wireline	and	wireless	broad-
band Internet access services qualify as largely deregulated information 
services. Separately, certain of our wireline broadband services sold pri-
marily to larger business customers were largely deregulated when our 
forbearance petition was deemed granted by operation of law. The latter 
relief has been upheld on appeal, but is subject to a continuing challenge 
before	the	FCC.

36

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Unbundling of Network Elements
Under Section 251 of the Telecommunications Act of 1996, incumbent 
local exchange carriers are required to provide competing carriers with 
access to components of their network on an unbundled basis, known 
as	 UNEs,	 where	 certain	 statutory	 standards	 are	 satisfied.	The	 FCC	 has	
adopted rules defining the network elements that must be made avail-
able,  including  criteria  for  determining  whether  high-capacity  loops, 
transport or dark fiber transport must be unbundled in individual wire 
centers. The Telecommunications Act of 1996 also adopted a cost-based 
pricing	standard	for	these	UNEs,	which	the	FCC	interpreted	as	allowing	
it to impose a pricing standard known as “total element long run incre-
mental	cost”	or	“TELRIC.”	

Net Neutrality
On	October	22,	2009,	the	FCC	initiated	a	proceeding	in	which	it	proposes	
to	adopt	so-called	“net	neutrality”	rules	that	it	describes	as	intended	to	
preserve the openness of the Internet. The proposed rules would apply 
to all providers of broadband Internet access services, whether wireline 
or wireless, but would not apply to providers of applications, content or 
other	services.	The	FCC	proposes	to	adopt	as	rules	four	principles	taken	
from  a  previous  policy  statement  that  applied  to  wireline  broadband 
services and to add two new requirements, all of which would be sub-
ject to the ability of network providers to engage in reasonable network 
management practices and to meeting the needs of law enforcement, 
public safety and national security. Specifically, the proposed rules would 
provide that a broadband Internet access provider: 1) may not prevent 
its users from sending or receiving lawful content over the Internet; 2) 
may not prevent its users from running or using lawful applications and 
services; 3) may not prevent its users from connecting to and using on 
its networks their choice of lawful devices that do not harm the network; 
4) may not deprive its users of their entitlement to competition among 
network providers, applications, content or services; 5) must treat lawful 
content, applications or services in a nondiscriminatory manner; and 6) 
must disclose information on network management and other practices 
reasonably required for users and application, content and service pro-
viders to enjoy the protections of the rules. If final rules are adopted that 
limit our flexibility in managing our broadband networks and delivering 
broadband services, these rules could have a significant adverse effect 
on our broadband business, restrict our ability to compete in the market-
place and limit the return we can expect to achieve on past and future 
investments in our broadband networks.

Wireless Services
The	FCC	regulates	the	licensing,	construction,	operation,	acquisition	and	
transfer of wireless communications systems, including the systems that 
Verizon	Wireless	operates,	pursuant	to	the	Communications	Act,	other	
legislation,	and	the	FCC’s	rules.	The	FCC	and	Congress	continuously	con-
sider changes to these laws and rules. Adoption of new  laws  or  rules 
may raise the cost of providing service or require modification of Verizon 
Wireless’s	business	plans	or	operations.

To use the radio frequency spectrum, wireless communications systems 
must	be	licensed	by	the	FCC	to	operate	the	wireless	network	and	mobile	
devices	 in	 assigned	 spectrum	 segments.	 Verizon	 Wireless	 holds	 FCC	
licenses to operate in several different radio services, including the cel-
lular radiotelephone service, personal communications service, wireless 
communications service, and point-to-point radio service. The technical 
and service rules, the specific radio frequencies and amounts of spectrum 
Verizon	Wireless	holds,	and	the	sizes	of	the	geographic	areas	it	is	autho-
rized to operate in, vary for each of these services. However, all of the 
licenses	Verizon	Wireless	holds	allow	it	to	use	spectrum	to	provide	a	wide	
range of mobile and fixed communications services, including both voice 
and	data	services,	and	Verizon	Wireless	operates	a	seamless	network	that	
utilizes	those	licenses	to	provide	services	to	customers.	Because	the	FCC	
issues	licenses	for	only	a	fixed	time,	generally	10	years,	Verizon	Wireless	
must	periodically	seek	renewal	of	those	licenses.	Although	the	FCC	has	
routinely	renewed	all	of	Verizon	Wireless’s	licenses	that	have	come	up	for	
renewal to date, challenges could be brought against the licenses in the 
future. If a wireless license were revoked or not renewed upon expira-
tion,	Verizon	Wireless	would	not	be	permitted	to	provide	services	on	the	
licensed spectrum in the area covered by that license.

The	 FCC	 has	 also	 imposed	 specific	 mandates	 on	 carriers	 that	 operate	
wireless	communications	systems,	which	increase	Verizon	Wireless’s	costs.	
These	 mandates	 include	 requirements	 that	Verizon	Wireless:	 (i)	 meet	
specific  construction  and  geographic  coverage  requirements  during 
the  license  term;  (ii)  meet  technical  operating  standards  that,  among 
other  things,  limit  the  radio  frequency  radiation  from  mobile  devices 
and	antennas;	(iii)	deploy	“Enhanced	911”	wireless	services	that	provide	
the	wireless	caller’s	number,	location	and	other	information	to	a	state	or	
local public safety agency that handles 911 calls; (iv) provide roaming 
services to other wireless service providers; and (v) comply with regula-
tions for the construction of transmitters and towers that, among other 
things, restrict siting of towers in environmentally sensitive locations and 
in places where the towers would affect a site listed or eligible for listing 
on	the	National	Register	of	Historic	Places.	Changes	to	these	mandates	
could	require	Verizon	Wireless	to	make	changes	to	operations	or	increase	
its costs of compliance. In its November 4, 2008 order approving Verizon 
Wireless’s	acquisition	of	Alltel,	the	FCC	adopted	conditions	that	impose	
additional	requirements	on	Verizon	Wireless	in	its	provision	of	Enhanced	
911 services and roaming services. 

The Communications Act imposes restrictions on foreign ownership of 
U.S.	wireless	systems.	The	FCC	has	approved	the	interest	that	Vodafone	
Group	Plc	holds,	through	various	of	its	subsidiaries,	in	Verizon	Wireless.	
The	FCC	may	need	to	approve	any	increase	in	Vodafone’s	interest	or	the	
acquisition of an ownership interest by other foreign entities. In addition, 
as	part	of	the	FCC’s	approval	of	Vodafone’s	ownership	interest,	Verizon	
Wireless,	 Verizon	 and	 Vodafone	 entered	 into	 an	 agreement	 with	 the	
U.S.	Department	of	Defense,	Department	of	Justice	and	Federal	Bureau	
of  Investigation  which  imposes  national  security  and  law  enforce-
ment-related	obligations	on	the	ways	in	which	Verizon	Wireless	stores	
information and otherwise conducts its business.

37

Management’s Discussion and Analysis  
of Financial Condition and results of Operations  continued

Video
Companies that provide cable service over a cable system are typically 
subject to state and/or local cable television rules and regulations. As 
noted above, cable operators generally must obtain a local cable fran-
chise from each local unit of government prior to providing cable service 
in  that  local  area.  Some  states  have  recently  enacted  legislation  that 
enables cable operators to apply for, and obtain, a single cable franchise 
at the state, rather than local, level. To date, Verizon has applied for and 
received	state-issued	franchises	in	California,	Indiana,	Florida,	New	Jersey,	
Texas	and	the	unincorporated	areas	of	Delaware.	We	also	have	obtained	
authorization	from	the	state	commission	in	Rhode	Island	to	provide	cable	
service in certain areas in that state, have obtained required state com-
mission approvals for our local franchises in New York, and will need to 
obtain additional state commission approvals in these states to provide 
cable service in additional areas. Virginia law provides us the option of 
entering a given franchise area using state standards if local franchise 
negotiations are unsuccessful.

Wireless Services
The rapid growth of the wireless industry has led to efforts by some state 
legislatures and state public utility commissions to regulate the industry 
in	 ways	 that	 may	 impose	 additional	 costs	 on	 Verizon	 Wireless.	 The	
Communications Act generally preempts regulation by state and local 
governments of the entry of, or the rates charged by, wireless carriers, but 
does	not	prohibit	states	from	regulating	the	other	“terms	and	conditions”	
of	wireless	service.	While	numerous	state	commissions	do	not	currently	
have jurisdiction over wireless services, state legislatures may decide to 
grant them such jurisdiction, and those commissions that already have 
authority to impose regulations on wireless carriers may adopt new rules.

State  efforts  to  regulate  wireless  services  have  included  proposals  to 
regulate customer billing, termination of service, trial periods for service, 
advertising,  network  outages,  the  use  of  handsets  while  driving,  and 
reporting requirements for system outages and the availability of broad-
band	 wireless	 services.	 Wireless	 tower	 and	 antenna	 facilities	 are	 also	
subject to state and local zoning and land use regulation, and securing 
approvals for new or modified tower or antenna sites is often a lengthy 
and expensive process. 

Verizon	 Wireless	 (as	 well	 as	 AT&T	 and	 Sprint-Nextel)	 is	 a	 party	 to	 an	
Assurance  of  Voluntary  Compliance  (AVC)  with  33  State  Attorneys 
General.	The	AVC,	which	generally	reflected	Verizon	Wireless’s	practices	at	
the time it was entered into in July 2004, obligates the company to dis-
close certain rates and terms during a sales transaction, to provide maps 
depicting coverage, and to comply with various requirements regarding 
advertising, billing, and other practices. 

Verizon	Wireless	anticipates	that	it	will	need	additional	spectrum	to	meet	
future demand. It can meet spectrum needs by purchasing licenses or 
leasing spectrum from other licensees, or by acquiring new spectrum 
licenses	from	the	FCC.	Under	the	Communications	Act,	before	Verizon	
Wireless	can	acquire	a	license	from	another	licensee	in	order	to	expand	
its coverage or its spectrum capacity in a particular area, it must file an 
application	with	the	FCC,	and	the	FCC	can	grant	the	application	only	after	
a period for public notice and comment. This review process can delay 
acquisition of spectrum needed to expand services. The Communications 
Act	 also	 requires	 the	 FCC	 to	 award	 new	 licenses	 for	 most	 commercial	
wireless services through a competitive bidding process in which spec-
trum	is	awarded	to	bidders	in	an	auction.	Verizon	Wireless	has	participated	
in spectrum auctions to acquire licenses for radio spectrum in various 
bands.	Most	recently,	Verizon	Wireless	participated	in	the	FCC’s	auction	
of spectrum in the 700 MHz band, and was the high bidder on 109 700 
MHz	licenses.	The	FCC	granted	all	of	those	licenses	to	Verizon	Wireless	on	
November	26,	2008.	The	700	MHz	spectrum	was	used	for	UHF	television	
operations, but by law those operations ceased on June 12, 2009.

The	FCC	also	adopted	service	rules	that	will	impose	costs	on	licensees	
that acquire the 700 MHz band spectrum, including minimum coverage 
mandates by specific dates during the license terms, and, for approxi-
mately	 one-third	 of	 the	 spectrum,	“open	 access”	 requirements,	 which	
generally require licensees of that spectrum to allow customers to use 
devices and applications of their choice, subject to certain limits. Seven 
of	the	licenses	that	Verizon	Wireless	acquired	in	the	700	MHz	auction,	
which in the aggregate cover the U.S. except for Alaska, are subject to 
these requirements. 

The	 FCC	 is	 also	 conducting	 several	 proceedings	 to	 explore	 making	
additional spectrum available for licensed and/or unlicensed use. These 
proceedings	could	increase	radio	interference	to	Verizon	Wireless’s	opera-
tions from other spectrum users and could impact the ways in which 
it uses spectrum, the capacity of that spectrum to carry traffic, and the 
value of that spectrum.

State Regulation and Local Approvals
Telephone Operations
State public utility commissions regulate our telephone operations with 
respect to certain telecommunications intrastate rates and services and 
other matters. Our competitive local exchange carrier and long distance 
operations  are  generally  classified  as  nondominant  and  lightly  regu-
lated the same as other similarly situated carriers. Our incumbent local 
exchange operations are generally classified as dominant. These latter 
operations predominantly are subject to alternative forms of regulation 
(AFORs)	in	the	various	states,	although	they	remain	subject	to	rate	of	
return regulation in a few states. Arizona, Illinois, Nevada, Oregon and 
Washington	 are	 rate	 of	 return	 regulated	 with	 various	 levels	 of	 pricing	
flexibility for competitive services. California, Connecticut, Delaware, the 
District	of	Columbia,	Florida,	Indiana,	Maryland,	Michigan,	Massachusetts,	
New	Jersey,	New	York,	North	Carolina,	Ohio,	Pennsylvania,	Rhode	Island,	
South	 Carolina,	Texas,	Virginia,	West	Virginia	 and	Wisconsin	 are	 under	
AFORs	 with	 various	 levels	 of	 pricing	 flexibility,	 detariffing,	 and	 service	
quality	 standards.	 None	 of	 the	 AFORs	 include	 earnings	 regulation.	 In	
Idaho, Verizon has made the election under a statutory amendment into 
a deregulatory regime that phases out all price regulation.

38

CAutiOnAry StAteMent COnCerning 
FOrwArD-lOOking St AteMentS 

In	 this	 Annual	 Report	 to	 Shareowners	we	 have	 made	forward-looking	
statements. These statements are based on our estimates and assump-
tions	 and	 are	 subject	 to	 risks	 and	 uncertainties.	 Forward-looking	
statements include the information concerning our possible or assumed 
future	 results	 of	 operations.	 Forward-looking	 statements	 also	 include	
those	 preceded	 or	 followed	 by	 the	 words	“anticipates,”	“believes,”	“esti-
mates,”	“hopes”	or	similar	expressions.	For	those	statements,	we	claim	the	
protection of the safe harbor for forward-looking statements contained 
in	the	Private	Securities	Litigation	Reform	Act	of	1995.

The following important factors, along with those discussed elsewhere 
in this annual report, could affect future results and could cause those 
results to differ materially from those expressed in the forward-looking 
statements:

•	 the	 effects	 of	 adverse	 conditions	 in	 the	 U.S.	 and	 international	

economies; 

•	 the	effects	of	competition	in	our	markets;	
•	 materially	adverse	changes	in	labor	matters,	including	workforce	levels	
and labor negotiations, and any resulting financial and/or operational 
impact, in the markets served by us or by companies in which we have 
substantial investments;

•	 the	effect	of	material	changes	in	available	technology;	
•	 any	 disruption	 of	 our	 suppliers’	 provisioning	 of	 critical	 products	 or	

services;

•	 significant	increases	in	benefit	plan	costs	or	lower	investment	returns	

on plan assets;

•	 the	impact	of	natural	or	man-made	disasters	or	existing	or	future	litiga-

tion and any resulting financial impact not covered by insurance;

•	 technology	substitution;
•	 an	 adverse	 change	 in	 the	 ratings	 afforded	 our	 debt	 securities	 by	
nationally  accredited  ratings  organizations  or  adverse  conditions  in 
the credit markets impacting the cost, including interest rates, and/or 
availability of financing;

•	 any	 changes	 in	 the	 regulatory	 environments	 in	 which	 we	 operate,	
including any loss of or inability to renew wireless licenses, and the final 
results of federal and state regulatory proceedings and judicial review 
of those results;

•	 the	timing,	scope	and	financial	impact	of	our	deployment	of	fiber-to-

the-premises broadband technology;

•	 changes	 in	 our	 accounting	 assumptions	 that	 regulatory	 agencies,	
including  the  SEC,  may  require  or  that  result  from  changes  in  the 
accounting rules or their application, which could result in an impact 
on earnings;

•	 our	ability	to	complete	acquisitions	and	dispositions;
•	 our	 ability	 to	 successfully	 integrate	 Alltel	 Corporation	 into	 Verizon	
Wireless’s	business	and	achieve	anticipated	benefits	of	the	acquisition;	
and 

•	 the	inability	to	implement	our	business	strategies.

39

Report of Management on Internal Control Over 
Financial Reporting

Report of Independent Registered Public Accounting  
Firm on Internal Control Over Financial Reporting

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

We, the management of Verizon Communications Inc., are responsible 
for establishing and maintaining adequate internal control over financial 
reporting of the company. Management has evaluated internal control 
over financial reporting of the company using the criteria for effective 
internal control established in Internal Control–Integrated Framework 
issued by the Committee of Sponsoring Organizations of the Treadway 
Commission.

Management has assessed the effectiveness of the company’s internal 
control over financial reporting as of December 31, 2009. Based on this 
assessment, we believe that the internal control over financial reporting 
of the company is effective as of December 31, 2009. In connection with 
this assessment, there were no material weaknesses in the company’s 
internal control over financial reporting identified by management.

The company’s financial statements included in this annual report have 
been  audited  by  Ernst  &  Young  LLP,  independent  registered  public 
accounting  firm.  Ernst  & Young  LLP  has  also  provided  an  attestation 
report on the company’s internal control over financial reporting.

Ivan G. Seidenberg
Chairman and Chief Executive Officer

John F. Killian
Executive Vice President and Chief Financial Officer

Robert J. Barish
Senior Vice President and Controller

To The Board of Directors and Shareowners of Verizon 
Communications Inc.: 

We have audited Verizon Communications Inc. and subsidiaries’ (Verizon) 
internal control over financial reporting as of December 31, 2009, based 
on criteria established in Internal Control–Integrated Framework issued by 
the Committee of Sponsoring Organizations of the Treadway Commission 
(the COSO criteria). Verizon’s management is responsible for maintaining 
effective internal control over financial reporting, and for its assessment 
of the effectiveness of internal control over financial reporting included 
in the accompanying Report of Management on Internal Control Over 
Financial Reporting. Our responsibility is to express an opinion on the 
company’s internal control over financial reporting based on our audit. 

We conducted our audit in accordance with the standards of the Public 
Company Accounting Oversight Board (United States). Those standards 
require that we plan and perform the audit to obtain reasonable assur-
ance about whether effective internal control over financial reporting 
was maintained in all material respects. Our audit included obtaining an 
understanding of internal control over financial reporting, assessing the 
risk that a material weakness exists, testing and evaluating the design 
and operating effectiveness of internal control based on the assessed 
risk, and performing such other procedures as we considered necessary 
in the circumstances. We believe that our audit provides a reasonable 
basis for our opinion.

A company’s internal control over financial reporting is a process designed 
to  provide  reasonable  assurance  regarding  the  reliability  of  financial 
reporting and the preparation of financial statements for external pur-
poses in accordance with generally accepted accounting principles. A 
company’s internal control over financial reporting includes those poli-
cies and procedures that (1) pertain to the maintenance of records that, 
in  reasonable  detail,  accurately  and  fairly  reflect  the  transactions  and 
dispositions of the assets of the company; (2) provide reasonable assur-
ance that transactions are recorded as necessary to permit preparation of 
financial statements in accordance with generally accepted accounting 
principles, and that receipts and expenditures of the company are being 
made only in accordance with authorizations of management and direc-
tors of the company; and (3) provide reasonable assurance regarding 
prevention or timely detection of unauthorized acquisition, use, or dis-
position of the company’s assets that could have a material effect on the 
financial statements.

40

Report of Independent Registered Public Accounting  

Firm on Internal Control Over Financial Reporting

Because of its inherent limitations, internal control over financial reporting 
may not prevent or detect misstatements. Also, projections of any evalua-
tion of effectiveness to future periods are subject to the risk that controls 
may become inadequate because of changes in conditions, or that the 
degree of compliance with the policies or procedures may deteriorate.

In  our  opinion, Verizon  maintained,  in  all  material  respects,  effective 
internal control over financial reporting as of December 31, 2009, based 
on the COSO criteria.

We also have audited, in accordance with the standards of the Public 
Company Accounting Oversight Board (United States), the consolidated 
balance sheets of Verizon as of December 31, 2009 and 2008, and the 
related consolidated statements of income, cash flows and changes in 
equity for each of the three years in the period ended December 31, 2009 
of Verizon and our report dated February 26, 2010 expressed an unquali-
fied opinion thereon. 

Ernst & Young LLP
New York, New York

February 26, 2010 

Report of Independent Registered Public Accounting  
Firm on Financial Statements 

To The Board of Directors and Shareowners of Verizon 
Communications Inc.:

We  have  audited  the  accompanying  consolidated  balance  sheets  of 
Verizon Communications Inc. and subsidiaries (Verizon) as of December 
31, 2009 and 2008, and the related consolidated statements of income, 
cash flows and changes in equity for each of the three years in the period 
ended December 31, 2009. These financial statements are the responsi-
bility of Verizon’s management. Our responsibility is to express an opinion 
on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public 
Company  Accounting  Oversight  Board  (United  States).  Those  stan-
dards require that we plan and perform the audit to obtain reasonable 
assurance about whether the financial statements are free of material 
misstatement.  An  audit  includes  examining,  on  a  test  basis,  evidence 
supporting the amounts and disclosures in the financial statements. An 
audit also includes assessing the accounting principles used and signifi-
cant estimates made by management, as well as evaluating the overall 
financial statement presentation. We believe that our audits provide a 
reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, 
in  all  material  respects,  the  consolidated  financial  position  of Verizon 
at  December  31,  2009  and  2008,  and  the  consolidated  results  of  its 
operations and its cash flows for each of the three years in the period 
ended December 31, 2009, in conformity with U.S. generally accepted 
accounting principles.

As  discussed  in  Note  1  to  the  financial  statements, Verizon  changed 
its method of accounting for business combinations effective January  
1, 2009. 

We also have audited, in accordance with the standards of the Public 
Company Accounting Oversight Board (United States), Verizon’s internal 
control over financial reporting as of December 31, 2009, based on cri-
teria established in Internal Control–Integrated Framework issued by the 
Committee of Sponsoring Organizations of the Treadway Commission 
and  our  report  dated  February  26,  2010  expressed  an  unqualified  
opinion thereon. 

Ernst & Young LLP
New York, New York

February 26, 2010

41

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

2009

(dollars in millions, except per share amounts)
2007

2008

 $  107,808 

 $ 

 97,354 

 $ 

 93,469 

 44,299 
 32,950 
 16,532 
 93,781 

 14,027 
 553 
 90 
 (3,102)

 11,568 
 (1,210)
 10,358 
–
–
 $   10,358 

 $ 

 6,707 
 3,651 
 $   10,358 

 $ 

 $ 

 $ 

 $ 

 1.29 
–
–
 1.29 
 2,841 

 1.29 
–
–
 1.29 
 2,841 

 39,007 
 26,898 
 14,565 
 80,470 

 16,884 
 567 
 282 
 (1,819)

 15,914 
 (3,331)
 12,583 
–
–
 12,583 

 6,155 
 6,428 
 12,583 

 2.26 
–
–
 2.26 
 2,849 

 2.26 
–
–
 2.26 
 2,850 

 $ 

 $ 

 $ 

 $ 

 $ 

 $ 

 $ 

 37,547 
 25,967 
 14,377 
 77,891 

 15,578 
 585 
 211 
 (1,829)

 14,545 
 (3,982)
 10,563 
 142 
 (131)
 10,574 

 5,053 
 5,521 
 10,574 

 1.90 
 0.05 
 (0.05)
 1.91 
 2,898 

 1.90 
 0.05 
 (0.05)
 1.90 
 2,902

 $ 

 $ 

 $ 

 $ 

 $ 

 $ 

 $ 

Consolidated Statements of Income

Years Ended December 31,

Operating Revenues

Operating Expenses
  Cost of services and sales (exclusive of items shown below)
  Selling, general and administrative expense
  Depreciation and amortization expense
Total Operating Expenses

Operating Income
Equity in earnings of unconsolidated businesses
Other income and (expense), net
Interest expense
Income Before Provision for Income Taxes, Discontinued Operations 
  and Extraordinary Item
Provision for income taxes
Income Before Discontinued Operations and Extraordinary Item 
Income from discontinued operations, net of tax
Extraordinary item, net of tax
Net Income 

Net income attributable to noncontrolling interest
Net income attributable to Verizon
Net Income

Basic Earnings Per Common Share(1)
Income before discontinued operations and extraordinary item 
  attributable to Verizon
Income from discontinued operations attributable to Verizon, net of tax
Extraordinary item attributable to Verizon, net of tax
Net Income attributable to Verizon
Weighted-average shares outstanding (in millions)

Diluted Earnings Per Common Share(1)
Income before discontinued operations and extraordinary item 
  attributable to Verizon
Income from discontinued operations attributable to Verizon, net of tax
Extraordinary item attributable to Verizon, net of tax
Net Income attributable to Verizon
Weighted-average shares outstanding (in millions)

(1) Total per share amounts may not add due to rounding

See Notes to Consolidated Financial Statements

42

Consolidated Balance Sheets 

At December 31,

Assets
Current assets
  Cash and cash equivalents
  Short-term investments
  Accounts receivable, net of allowances of $976 and $941

Inventories

  Prepaid expenses and other
Total current assets

Plant, property and equipment
  Less accumulated depreciation

Investments in unconsolidated businesses
Wireless licenses
Goodwill
Other intangible assets, net
Other investments
Other assets
Total assets

Liabilities and Equity
Current liabilities
  Debt maturing within one year
  Accounts payable and accrued liabilities
  Other
Total current liabilities

Long-term debt
Employee benefit obligations
Deferred income taxes
Other liabilities

Equity
  Series preferred stock ($.10 par value; none issued)
  Common stock ($.10 par value; 2,967,610,119 shares issued in both periods)
  Contributed capital
  Reinvested earnings
  Accumulated other comprehensive loss
  Common stock in treasury, at cost
  Deferred compensation – employee stock ownership plans and other
  Noncontrolling interest
Total equity
Total liabilities and equity

See Notes to Consolidated Financial Statements

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

(dollars in millions, except per share amounts)
2008

2009

$

 2,009 
 490 
 12,573 
 2,289 
 5,247 
 22,608 

 228,518 
 137,052 
 91,466 

 3,535 
 72,067 
 22,472 
 6,764 
–
 8,339 
$  227,251 

$

 7,205 
 15,223 
 6,708 
 29,136 

 55,051 
 32,622 
 19,310 
 6,765 

–
 297 
 40,108 
 17,592 
 (11,479)
 (5,000)
 88 
 42,761 
 84,367 
$  227,251 

$

 9,782 
 509 
 11,703 
 2,092 
 1,989 
 26,075 

 215,605 
 129,059 
 86,546 

 3,393 
 61,974 
 6,035 
 5,199 
 4,781 
 8,349 
$  202,352 

$

 4,993 
 13,814 
 7,099 
 25,906 

 46,959 
 32,512 
 11,769 
 6,301 

–
 297 
 40,291 
 19,250 
 (13,372)
 (4,839)
 79 
 37,199 
 78,905 
$  202,352

43

 
Consolidated Statements of Cash Flows

Years Ended December 31,

Cash Flows from Operating Activities
Net Income
Adjustments to reconcile net income to net cash provided by operating activities – 
  continuing operations:

  Depreciation and amortization expense
  Employee retirement benefits
  Deferred income taxes
  Provision for uncollectible accounts
  Equity in earnings of unconsolidated businesses, net of dividends received
  Extraordinary item, net of tax
  Changes in current assets and liabilities, net of effects from acquisition/disposition 

  of businesses:

  Accounts receivable

Inventories
  Other assets
  Accounts payable and accrued liabilites

  Other, net

Net cash provided by operating activities – continuing operations
Net cash used in operating activities – discontinued operations
Net cash provided by operating activities

Cash Flows from Investing Activities
Capital expenditures (including capitalized software)
Acquisitions of licenses, investments and businesses, net of cash acquired
Net change in short-term investments
Other, net
Net cash used in investing activities – continuing operations
Net cash provided by investing activities – discontinued operations
Net cash used in investing activities

Cash Flows from Financing Activities
Proceeds from long-term borrowings
Repayments of long-term borrowings and capital lease obligations
Increase (decrease) in short-term obligations, excluding current maturities
Dividends paid
Proceeds from sale of common stock
Purchase of common stock for treasury
Other, net
Net cash provided by (used in) financing activities – continuing operations
Net cash used in financing activities – discontinued operations
Net cash provided by (used in) financing activities

Increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year

See Notes to Consolidated Financial Statements

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

2009

2008

(dollars in millions)
2007

$  10,358 

$  12,583 

$  10,574 

 16,532 
 5,095 
 1,384 
 1,306 
 389 
–

 (1,393)
 235 
 (102)
 (1,251)
 (988)
 31,565 
–
 31,565 

 (17,047)
 (5,958)
 84 
 (410)
 (23,331)
–
 (23,331)

 12,040 
 (19,260)
 (1,652)
 (5,271)
–
–
 (1,864)
 (16,007)
–
 (16,007)

 14,565 
 1,955 
 2,183 
 1,085 
 212 
–

 (1,085)
 (188)
 (59)
 (1,701)
 (1,993)
 27,557 
–
 27,557 

 (17,238)
 (15,904)
 1,677 
 (114)
 (31,579)
–
 (31,579)

 21,598 
 (4,146)
 2,389 
 (4,994)
 16 
 (1,368)
 (844)
 12,651 
–
 12,651 

 14,377 
 1,720 
 408 
 1,047 
 1,986 
 131 

 (1,931)
 (255)
 (140)
 (567)
 59 
 27,409 
 (570)
 26,839 

 (17,538)
 (763)
 169 
 1,267 
 (16,865)
 757 
 (16,108)

 3,402 
 (5,503)
 (3,252)
 (4,773)
 1,274 
 (2,843)
 (1,102)
 (12,797)
–
 (12,797)

 (7,773)
 9,782 
$  2,009 

 8,629 
 1,153 
 9,782 

$

 (2,066)
 3,219 
 1,153

$

44

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consolidated Statements of Changes in Equity 

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

Years Ended December 31,

Common Stock
Balance at beginning of year
Other
Balance at end of year

Contributed Capital
Balance at beginning of year
Shares issued-employee and shareowner plans 
Other
Balance at end of year

Reinvested Earnings
Balance at beginning of year
Adoption of tax accounting standards
Adjusted balance at beginning of year
Net income attributable to Verizon
Dividends declared ($1.87, $1.78 and $1.67 per share)
Other
Balance at end of year

Accumulated Other Comprehensive Loss
Balance at beginning of year attributable to Verizon
Spin-off of local exchange businesses in Maine, New Hampshire 
  and Vermont (Note 3)
Adjusted balance at beginning of year
Foreign currency translation adjustments
Unrealized gains (losses) on marketable securities
Unrealized gains (losses) on cash flow hedges
Defined benefit pension and postretirement plans
Other
Other comprehensive income (loss)
Balance at end of year attributable to Verizon

Treasury Stock
Balance at beginning of year 
Shares purchased
Other (Note 10)
Shares distributed
  Employee plans
  Shareowner plans
Balance at end of year

Deferred Compensation–ESOPs and Other
Balance at beginning of year
Amortization
Balance at end of year

Noncontrolling Interest
Balance at beginning of year
Net income attributable to noncontrolling interest
Other comprehensive income (loss)
Total comprehensive income
Distributions and other
Balance at end of year

Total Equity

Comprehensive Income
Net income
Other comprehensive income (loss)
Total Comprehensive Income

Comprehensive income attributable to noncontrolling interest
Comprehensive income (loss) attributable to Verizon
Total Comprehensive Income

See Notes to Consolidated Financial Statements

(dollars in millions, except per share amounts, and shares in thousands)
2007
Amount

2008
Amount

Shares

Shares

2009
Amount

Shares

 $ 

 2,967,610 
–
 2,967,610 

 297 
–
 297 

 2,967,610 
–
 2,967,610 

 $ 

 297 
–
 297 

 2,967,652 
 (42)
 2,967,610 

 $ 

 297 
–
 297 

 40,291 
–
 (183)
 40,108 

 19,250 
–
 19,250 
 3,651 
 (5,309)
–
 17,592 

 (13,372)

–
 (13,372)
 78 
 87 
 87 
 1,641 
–
 1,893 
 (11,479)

 (4,839)
–
 (166)

 5 
–
 (5,000)

 79 
 9 
 88 

 37,199 
 6,707 
 103 
 6,810 
 (1,248)
 42,761 

 (90,786)
 (36,779)
–

 468 
 7 
 (127,090)

 40,316 
–
 (25)
 40,291 

 17,884 
–
 17,884 
 6,428 
 (5,062)
–
 19,250 

 (4,484)

 44 
 (4,440)
 (231)
 (97)
 (40)
 (8,564)
–
 (8,932)
 (13,372)

 (3,489)
 (1,368)
–

 18 
–
 (4,839)

 79 
–
 79 

 32,266 
 6,155 
 (30)
 6,125 
 (1,192)
 37,199 

 (56,147)
 (68,063)
–

 33,411 
 13 
 (90,786)

 40,124 
 58 
 134 
 40,316 

 17,324 
 (134)
 17,190 
 5,521 
 (4,830)
 3 
 17,884 

 (7,503)

–
 (7,503)
 838 
 (4)
 1 
 1,943 
 241 
 3,019 
 (4,484)

 (1,871)
 (2,843)
–

 1,224 
 1 
 (3,489)

 191 
 (112)
 79 

 28,310 
 5,053 
 5 
 5,058 
 (1,102)
 32,266 

 $   84,367 

 $ 

 78,905 

 $ 

 82,869 

 $   10,358 
 1,996 
 $   12,354 

 $ 

 6,810 
 5,544 
 $   12,354 

 $ 

 $ 

 $ 

 $ 

 12,583 
 (8,962)
 3,621 

 6,125 
 (2,504)
 3,621 

 $ 

 $ 

 $ 

 $ 

 10,574 
 3,024 
 13,598 

 5,058 
 8,540 
 13,598

45

 (127,090)
–
 (5,000)

 142 
 6 
 (131,942)

Notes to Consolidated Financial Statements 

v e r i zo n   co m m u n i c at i o n s   i n c .  a n d   s u b s i d i a r i e s

NOTE  1

DESCRIPTION  OF BUSINESS  AND SUMMARY  OF SIGNIFICANT 
ACCOUNTING POLICIES 

Description of Business
Verizon  Communications  Inc.  (Verizon  or  the  Company)  is  one  of  the 
world’s  leading  providers  of  communications  services.  We  have  two 
reportable segments, Domestic Wireless and Wireline. For further infor-
mation concerning our business segments, see Note 14. 

Verizon’s Domestic Wireless segment, operating as Verizon Wireless, pro-
vides wireless voice and data products and equipment across the United 
States (U.S.) using one of the most extensive and reliable wireless net-
works in the nation. Verizon Wireless continues to expand its wireless 
data, messaging and multi-media offerings at broadband speeds for both 
consumer and business customers. 

Our Wireline segment provides communications services, including voice, 
broadband video and data, network access, nationwide long distance 
and other communications products and services, and also owns and 
operates one of the most expansive end-to-end global Internet Protocol 
(IP)  networks. We  continue  to  deploy  advanced  broadband  network 
technology, with our fiber-to-the-premises network, operated under the 
FiOS  service  mark,  creating  a  platform  with  sufficient  bandwidth  and 
capabilities  to  meet  customers’  current  and  future  needs.  FiOS  allows 
us to offer our customers a wide array of broadband services, including 
advanced data and video offerings. Our IP network includes over 485,000 
route miles of fiber optic cable and provides access to over 150 countries 
across six continents, enabling us to provide next-generation IP network 
products and information technology services to medium and large busi-
nesses and government customers worldwide. 

Consolidation 
The  method  of  accounting  applied  to  investments,  whether  consoli-
dated, equity or cost, involves an evaluation of all significant terms of 
the investments that explicitly grant or suggest evidence of control or 
influence over the operations of the investee. The consolidated financial 
statements include our controlled subsidiaries. For controlled subsidiaries 
that are not wholly owned, the noncontrolling interest is included in Net 
income and Total equity. Investments in businesses which we do not 
control, but have the ability to exercise significant influence over oper-
ating and financial policies, are accounted for using the equity method. 
Investments in which we do not have the ability to exercise significant 
influence over operating and financial policies are accounted for under 
the cost method. Equity and cost method investments are included in 
Investments in unconsolidated businesses in our consolidated balance 
sheets. Certain of our cost method investments are classified as available-
for-sale securities and adjusted to fair value pursuant to the accounting 
standard related to debt and equity securities. All significant intercom-
pany accounts and transactions have been eliminated.

We have evaluated subsequent events through February 26, 2010, the 
date  these  consolidated  financial  statements  were  filed  with  the  U.S. 
Securities and Exchange Commission (SEC).

We have reclassified certain prior year amounts to conform to the current 
year presentation. 

Use of Estimates
We  prepare  our  financial  statements  using  U.S.  generally  accepted 
accounting principles (GAAP), which require management to make esti-
mates and assumptions that affect reported amounts and disclosures. 
Actual results could differ from those estimates.

46

Examples  of  significant  estimates  include:  the  allowance  for  doubtful 
accounts, the recoverability of plant, property and equipment, the recov-
erability of intangible assets and other long-lived assets, unbilled revenues, 
fair values of financial instruments, unrecognized tax benefits, valuation 
allowances on tax assets, accrued expenses, pension and postretirement 
benefit assumptions, contingencies and allocation of purchase prices in 
connection with business combinations.

Revenue Recognition
Domestic Wireless
Our Domestic Wireless segment earns revenue by providing access to 
and usage of its network, which includes voice and data revenue. In gen-
eral, access revenue is billed one month in advance and recognized when 
earned. Usage revenue is generally billed in arrears and recognized when 
service is rendered. Equipment sales revenue associated with the sale of 
wireless handsets and accessories is recognized when the products are 
delivered to and accepted by the customer, as this is considered to be a 
separate earnings process from the sale of wireless services. Activation 
fees charged to customers are considered additional arrangement con-
sideration and are recorded in Equipment and other revenue, generally, 
at the time of customer acceptance. For agreements involving the resale 
of third-party services in which we are considered the primary obligor in 
the arrangements, we record the revenue gross at the time of the sale.

Wireline
Our Wireline segment earns revenue based upon usage of its network 
and facilities and contract fees. In general, fixed monthly fees for voice, 
video, data and certain other services are billed one month in advance 
and recognized when earned. Revenue from services that are not fixed in 
amount and are based on usage is generally billed in arrears and recog-
nized when such services are provided.

When we bundle the equipment with maintenance and monitoring ser-
vices, we recognize equipment revenue when the equipment is installed 
in  accordance  with  contractual  specifications  and  ready  for  the  cus-
tomer’s use. The maintenance and monitoring services are recognized 
monthly over the term of the contract as we provide the services. Long-
term contracts are accounted for using the percentage of completion 
method. We use the completed contract method if we cannot estimate 
the costs with a reasonable degree of reliability.

Customer  activation  fees,  along  with  the  related  costs  up  to  but  not 
exceeding the activation fees, are deferred and amortized over the esti-
mated customer relationship period.

We report taxes imposed by governmental authorities on revenue-pro-
ducing transactions between us and our customers on a net basis.

Discontinued Operations, Assets Held for Sale, and Sales of 
Businesses and Investments
We  classify  as  discontinued  operations  for  all  periods  presented  any 
component of our business that we hold for sale or disposal that has 
operations and cash flows that are clearly distinguishable operationally 
and for financial reporting purposes. For those components, Verizon has 
no significant continuing involvement after disposal and their operations 
and cash flows are eliminated from Verizon’s ongoing operations. 

Maintenance and Repairs
We charge the cost of maintenance and repairs, including the cost of 
replacing minor items not constituting substantial betterments, princi-
pally to Cost of services and sales as these costs are incurred.

Notes to Consolidated Financial Statements  continued

Advertising Costs 
Costs for advertising products and services as well as other promotional 
and sponsorship costs are charged to Selling, general and administrative 
expense in the periods in which they are incurred (see Note 16). 

Earnings Per Common Share
Basic earnings per common share are based on the weighted-average 
number  of  shares  outstanding  during  the  period. Where  appropriate, 
diluted earnings per common share include the dilutive effect of shares 
issuable under our stock-based compensation plans.

Dilutive stock options outstanding to purchase shares included in the 
computation of diluted earnings per common share for the years ended 
December 31, 2009 were not significant. There were approximately 1 mil-
lion and 4 million weighted-average dilutive shares, respectively, included 
in the computation of diluted earnings per common share for the years 
ended December 31, 2008 and 2007. Outstanding options to purchase 
shares that were not included in the computation of diluted earnings per 
common share because to do so would have been anti-dilutive for the 
period, including approximately 112 million, 158 million and 170 million 
weighted-average shares for the years ended December 31, 2009, 2008 
and 2007 respectively.

We are authorized to issue up to 4.25 billion and 250 million shares of 
common stock and Series Preferred Stock, respectively.

Cash and Cash Equivalents
We consider all highly liquid investments with a maturity of 90 days or 
less when purchased to be cash equivalents. Cash equivalents are stated 
at cost, which approximates market value and include amounts held in 
money market funds. 

Marketable Securities
We have investments in marketable securities which are considered “avail-
able-for-sale” under the provisions of the accounting standard for certain 
debt  and  equity  securities.  Marketable  securities  are  included  in  the 
accompanying consolidated balance sheets in Short-term investments, 
Investments in unconsolidated businesses or Other assets. We continu-
ally  evaluate  our  investments  in  marketable  securities  for  impairment 
due to declines in market value considered to be other-than-temporary. 
That evaluation includes, in addition to persistent, declining stock prices, 
general economic and company-specific evaluations. In the event of a 
determination that a decline in market value is other-than-temporary, a 
charge to earnings is recorded for the loss, and a new cost basis in the 
investment is established. 

Inventories
Inventory consists primarily of wireless and wireline equipment held for 
sale, which is carried at the lower of cost (determined principally on either 
an average cost or first-in, first-out basis) or market. We also include in 
inventory new and reusable supplies and network equipment of our local 
telephone operations, which are stated principally at average original cost, 
except that specific costs are used in case of large individual items. 

Plant and Depreciation
We record plant, property and equipment at cost. Our local telephone 
operations’ depreciation expense is principally based on the composite 
group  remaining  life  method  and  straight-line  composite  rates. This 
method provides for the recognition of the cost of the remaining net 
investment in local telephone plant, less anticipated net salvage value, 
over the remaining asset lives. This method requires the periodic revision 
of depreciation rates.

Plant, property and equipment of other wireline and wireless operations 
are generally depreciated on a straight-line basis. The asset lives used by 
our operations are presented in the following table:

Average Useful Lives (in years)

Buildings
Central office and other network equipment
Outside communications plant
  Copper cable
  Fiber cable (including undersea cable)
  Poles, conduit and other
Furniture, vehicles and other

15 – 45
3 – 15

15
11 – 25
30 – 50
2 – 20

When we replace, retire or otherwise dispose of depreciable plant used 
in our local telephone network, we deduct the carrying amount of such 
plant from the respective accounts and charge it to accumulated depre-
ciation. When the depreciable assets of our other wireline and wireless 
operations  are  retired  or  otherwise  disposed  of,  the  related  cost  and 
accumulated depreciation are deducted from the plant accounts, and 
any gains or losses on disposition are recognized in income.

We capitalize and depreciate network software purchased or developed 
along with related plant assets. We also capitalize interest associated with 
the  acquisition  or  construction  of  network-related  assets.  Capitalized 
interest is reported and depreciated as part of the cost of the network-
related assets and as a reduction in interest expense.

In  connection  with  our  ongoing  review  of  the  estimated  remaining 
average useful lives of plant, property and equipment, we determined 
that there were no changes necessary to average useful lives for 2010. 
We determined effective January 1, 2009 that the average useful lives of 
fiber cable (not including undersea cable) would be increased to 25 years 
from 20 to 25 years and the average useful lives of copper cable would 
be changed to 15 years from 13 to 18 years. These changes did not have 
a significant impact on depreciation expense. Effective January 1, 2008 
the average useful lives of fiber cable was increased from 20 years to 20 
to 25 years. This change did not result in a significant impact to deprecia-
tion expense. While the timing and extent of current deployment plans 
are subject to ongoing analysis and modification, we believe the current 
estimates of useful lives are reasonable.

Computer Software Costs
We capitalize the cost of internal-use network and non-network software, 
which has a useful life in excess of one year. Subsequent additions, modi-
fications or upgrades to internal-use network and non-network software 
are capitalized only to the extent that they allow the software to perform 
a task it previously did not perform. Software maintenance and training 
costs are expensed in the period in which they are incurred. Also, we cap-
italize interest associated with the development of internal-use network 
and non-network software. Capitalized non-network internal-use soft-
ware costs are amortized using the straight-line method over a period 
of 2 to 7 years and are included in Other intangible assets, net in our 
consolidated balance sheets. For a discussion of our impairment policy 
for capitalized software costs, see “Goodwill and Other Intangible Assets” 
below. Also, see Note 4 for additional detail of internal-use non-network 
software reflected in our consolidated balance sheets.

47

Notes to Consolidated Financial Statements  continued

Goodwill and Other Intangible Assets
Goodwill
Goodwill  is  the  excess  of  the  acquisition  cost  of  businesses  over  the 
fair  value  of  the  identifiable  net  assets  acquired.  Impairment  testing 
for goodwill is performed annually in the fourth fiscal quarter or more 
frequently if indications of potential impairment exist. The impairment 
test for goodwill uses a two-step approach, which is performed at the 
reporting unit level. We have determined that in our case, the reporting 
units are our operating segments since that is the lowest level at which 
discrete, reliable financial and cash flow information is regularly reviewed 
by our chief operating decision maker. Step one compares the fair value 
of the reporting unit (calculated using a market approach and/or a dis-
counted cash flow method) to its carrying value. If the carrying value 
exceeds the fair value, there is a potential impairment and step two must 
be performed. Step two compares the carrying value of the reporting 
unit’s goodwill to its implied fair value (i.e., fair value of reporting unit 
less the fair value of the unit’s assets and liabilities, including identifiable 
intangible assets). If the implied fair value of goodwill is less than the car-
rying amount of goodwill, an impairment is recognized.

Intangible Assets Not Subject to Amortization
A significant portion of our intangible assets are wireless licenses that 
provide our wireless operations with the exclusive right to utilize des-
ignated radio frequency spectrum to provide cellular communication 
services. While licenses are issued for only a fixed time, generally ten years, 
such  licenses  are  subject  to  renewal  by  the  Federal  Communications 
Commission (FCC). Renewals of licenses have occurred routinely and at 
nominal cost.  Moreover, we have determined  that  there  are currently 
no legal, regulatory, contractual, competitive, economic or other factors 
that limit the useful life of our wireless licenses. As a result, we treat the 
wireless licenses as an indefinite-lived intangible asset. We reevaluate the 
useful life determination for wireless licenses each reporting period to 
determine whether events and circumstances continue to support an 
indefinite useful life.

We test our wireless licenses for potential impairment annually or more 
frequently if indications of impairment exist. We evaluate our licenses 
on an aggregate basis using a direct income-based value approach. The 
direct value approach estimates fair value using a discounted cash flow 
analysis to estimate what a marketplace participant would be willing to 
pay to purchase the aggregated wireless licenses as of the valuation date. 
If the fair value of the aggregated wireless licenses is less than the aggre-
gated carrying amount of the licenses, an impairment is recognized.

Interest expense incurred while qualifying activities to develop wireless 
licenses for service are underway is capitalized as part of wireless licenses. 
The capitalization period ends when the development is completed. 

Intangible Assets Subject to Amortization 
Our intangible assets that do not have indefinite lives (primarily customer 
lists  and  non-network  internal-use  software)  are  amortized  over  their 
useful lives and reviewed for impairment whenever events or changes 
in  circumstances  indicate  that  the  carrying  amount  of  the  asset  may 
not be recoverable. If any indications were present, we would test for 
recoverability by comparing the carrying amount of the asset to the net 
undiscounted cash flows expected to  be  generated  from  the asset. If 
those net undiscounted cash flows do not exceed the carrying amount 
(i.e., the asset is not recoverable), we would perform the next step, which 
is to determine the fair value of the asset and record an impairment, if 
any. We  reevaluate  the  useful  life  determinations  for  these  intangible 
assets each reporting period to determine whether events and circum-
stances warrant a revision in their remaining useful lives.

For information related to the carrying amount of goodwill by segment, 
wireless licenses and other intangible assets, as well as the major com-
ponents and average useful lives of our other acquired intangible assets, 
see Note 4.

Fair Value Measurements
Fair value of financial and non-financial assets and liabilities is defined 
as an exit price, representing the amount that would be received to sell 
an asset or paid to transfer a liability in an orderly transaction between 
market participants. The three-tier hierarchy for inputs used in measuring 
fair value, which prioritizes the inputs used in the methodologies of mea-
suring fair value for assets and liabilities, is as follows:

Level 1 – Quoted prices in active markets for identical assets or liabilities
Level 2 – Observable inputs other than quoted prices in active markets 

for identical assets and liabilities
Level 3 – No observable pricing inputs in the market

Financial assets and financial liabilities are classified in their entirety based 
on the lowest level of input that is significant to the fair value measure-
ments. Our assessment of the significance of a particular input to the fair 
value measurements requires judgment, and may affect the valuation of 
the assets and liabilities being measured and their placement within the 
fair value hierarchy. 

See Note 10 for further details on our fair value measurements. 

Income Taxes
Our effective tax rate is based on pre-tax income, statutory tax rates, tax 
laws and regulations and tax planning strategies available to us in the 
various jurisdictions in which we operate. 

Deferred  income  taxes  are  provided  for  temporary  differences  in  the 
bases between financial statement and income tax assets and liabilities. 
Deferred income taxes are recalculated annually at rates then in effect. 
We record valuation allowances to reduce our deferred tax assets to the 
amount that is more likely than not to be realized. 

We use a two-step approach for recognizing and measuring tax benefits 
taken or expected to be taken in a tax return. The first step is recognition: 
we determine whether it is more likely than not that a tax position will be 
sustained upon examination, including resolution of any related appeals 
or litigation processes, based on the technical merits of the position. In 
evaluating whether a tax position has met the more-likely-than-not rec-
ognition threshold, we presume that the position will be examined by 
the appropriate taxing authority that has full knowledge of all relevant 
information. The second step is measurement: a tax position that meets 
the more-likely-than-not recognition threshold is measured to determine 
the amount of benefit to recognize in the financial statements. The tax 
position is measured at the largest amount of benefit that is greater than 
50 percent likely of being realized upon ultimate settlement. Differences 
between tax positions taken in a tax return and amounts recognized in 
the financial statements will generally result in one or more of the fol-
lowing: an increase in a liability for income taxes payable, a reduction of 
an income tax refund receivable, a reduction in a deferred tax asset, or an 
increase in a deferred tax liability. 

The accounting standard relating to income taxes generated by lever-
aged lease transactions requires that changes in the projected timing of 
income tax cash flows generated by a leveraged lease transaction be rec-
ognized as a gain or loss in the year in which the change occurs. 

Significant management judgment is required in evaluating our tax posi-
tions and in determining our effective tax rate. 

48

Notes to Consolidated Financial Statements  continued

Stock-Based Compensation
We measure and recognize compensation expense for all stock-based 
compensation awards made to employees and directors based on esti-
mated fair values. See Note 11 for further details. 

Foreign Currency Translation 
The functional currency of our foreign operations is generally the local 
currency.  For  these  foreign  entities,  we  translate  income  statement 
amounts  at  average  exchange  rates  for  the  period,  and  we  translate 
assets and liabilities at end-of-period exchange rates. We record these 
translation  adjustments  in  Accumulated  other  comprehensive  loss,  a 
separate component of Equity, in our consolidated balance sheets. We 
report  exchange  gains  and  losses  on  intercompany  foreign  currency 
transactions of a long-term nature in Accumulated other comprehensive 
loss. Other exchange gains and losses are reported in income.

Employee Benefit Plans
Pension and postretirement health care and life insurance benefits earned 
during the year as well as interest on projected benefit obligations are 
accrued currently. Prior service costs and credits resulting from changes 
in plan benefits are amortized over the average remaining service period 
of  the  employees  expected  to  receive  benefits.  Expected  return  on 
plan assets is determined by applying the return on assets assumption 
to the market-related value of assets. Verizon management employees 
no longer earn pension benefits or earn service towards the company 
retiree medical subsidy (see Note 12). 

We  recognize  a  defined  benefit  postretirement  plan’s  funded  status 
as either an asset or liability on the consolidated balance sheets. Also, 
we measure any unrecognized actuarial gains and losses and prior ser-
vice costs and credits that arise during the period as a component of 
Accumulated other comprehensive loss, net of applicable income tax. 

Derivative Instruments
We have entered into derivative transactions primarily to manage our 
exposure to fluctuations in foreign currency exchange rates, interest rates, 
equity and commodity prices. We employ risk management strategies, 
which may include the use of a variety of derivatives including cross cur-
rency swaps, foreign currency and prepaid forwards and collars, interest 
rate and commodity swap agreements and interest rate locks. We do not 
hold derivatives for trading purposes.

We  measure  all  derivatives,  including  derivatives  embedded  in  other 
financial instruments, at fair value and recognize them as either assets or 
liabilities on our consolidated balance sheets. Our derivative instruments 
are valued primarily using models based on readily observable market 
parameters for all substantial terms of our derivative contracts and thus 
are classified as Level 2. Changes in the fair values of derivative instru-
ments not qualifying as hedges or any ineffective portion of hedges are 
recognized in earnings in the current period. Changes in the fair values 
of derivative instruments used effectively as fair value hedges are recog-
nized in earnings, along with changes in the fair value of the hedged item. 
Changes in the fair value of the effective portions of cash flow hedges are 
reported in Other comprehensive income (loss) and recognized in earn-
ings when the hedged item is recognized in earnings.

Recently Adopted Accounting Standards 
On  January  1,  2009,  we  adopted  the  accounting  standard  relating 
to  business  combinations,  including  assets  acquired  and  liabilities 
assumed arising from contingencies. This standard requires the use of 
the acquisition method of accounting, defines the acquirer, establishes 
the acquisition date and applies to all transactions and other events in 
which  one  entity  obtains  control  over  one  or  more  other  businesses. 

Upon our adoption of this standard, we were required to expense certain 
transaction costs and related fees associated with business combinations 
that were previously capitalized. In addition, with the adoption of this 
standard, changes to valuation allowances for acquired deferred income 
tax  assets  and  adjustments  to  unrecognized  tax  benefits  acquired 
generally are to be recognized as adjustments to income tax expense 
rather than goodwill.

The adoption of the following accounting standards and updates during 
2009 did not result in a significant impact to our consolidated financial 
statements:

On  January  1,  2009,  we  adopted  the  accounting  standard  relating  to 
disclosures about derivative instruments and hedging activities, which 
requires additional disclosures that include how and why an entity uses 
derivatives,  how  these  instruments  and  the  related  hedged  items  are 
accounted for and how derivative instruments and related hedged items 
affect the entity’s financial position, results of operations and cash flows.

On January 1, 2009, we adopted the accounting standard that modifies 
the determination of the useful life of intangible assets from a require-
ment to consider whether an intangible asset can be renewed without 
substantial cost or material modifications to the existing terms and condi-
tions to one that requires an entity consider its own historical experience 
in renewing similar arrangements, or a consideration of market partici-
pant assumptions in the absence of historical experience. This standard 
also  requires  disclosure  of  information  that  enables  users  of  financial 
statements to assess the extent to which the expected future cash flows 
associated with the asset are affected by the entity’s intent and ability to 
renew or extend the arrangements. 

On June 15, 2009, we prospectively adopted the accounting standard 
regarding the accounting for, and disclosure of, events that occur after 
the balance sheet date but before the financial statements are issued. 

On June 15, 2009, we adopted the accounting standard that amends the 
requirements for disclosures about fair value of financial instruments for 
annual, as well as interim, reporting periods. This standard was effective 
prospectively for all interim and annual reporting periods ending after 
June 15, 2009. 

On June 15, 2009, we prospectively adopted the accounting standard 
that amends requirements for recognizing and measuring other-than-
temporary impairment of debt securities classified as held to maturity or 
available for sale. The presentation and disclosure requirements apply to 
both debt and equity securities. 

On June 15, 2009, we prospectively adopted the accounting standard 
regarding  estimating  fair  value  measurements  when  the  volume  and 
level of activity for the asset or liability has significantly decreased, which 
also provides guidance for identifying transactions that are not orderly.

On  August  28,  2009,  we  adopted  the  accounting  standard  update 
regarding  the  measurement  of  liabilities  at  fair  value.  This  standard 
update provides techniques to use in measuring fair value of a liability in 
circumstances in which a quoted price in an active market for the iden-
tical liability is not readily available. 

In December 2008, the accounting standard regarding employers’ disclo-
sures about postretirement benefit plan assets was updated to require us, 
as a plan sponsor, to provide disclosures about plan assets, including cat-
egories of plan assets, the nature of concentrations of risk and disclosures 
about fair value measurements of plan assets, which became effective as 
of December 31, 2009. 

49

Notes to Consolidated Financial Statements  continued

Recent Accounting Standards
In June 2009, the accounting standard regarding the requirements of 
consolidation accounting for variable interest entities was updated to 
require an enterprise to perform an analysis to determine whether the 
entity’s variable interest or interests give it a controlling interest in a vari-
able interest entity. The adoption of this standard, effective January 1, 
2010, is not expected to have a significant impact on our consolidated 
financial statements. 

In September 2009, the accounting standard regarding multiple deliver-
able arrangements was updated to require the use of the relative selling 
price method when allocating revenue in these types of arrangements. 
This method allows a vendor to use its best estimate of selling price if 
neither vendor specific objective evidence nor third party evidence of 
selling price exists when evaluating multiple deliverable arrangements. 
This standard update is effective January 1, 2011 and may be adopted pro-
spectively for revenue arrangements entered into or materially modified 
after the date of adoption or retrospectively for all revenue arrangements 
for all periods presented. We are currently evaluating the impact that this 
standard update will have on our consolidated financial statements. 

In September 2009, the accounting standard regarding arrangements 
that include software elements was updated to require tangible products 
that contain software and non-software elements that work together to 
deliver the products essential functionality to be evaluated under the 
accounting standard regarding multiple deliverable arrangements. This 
standard update is effective January 1, 2011 and may be adopted pro-
spectively for revenue arrangements entered into or materially modified 
after the date of adoption or retrospectively for all revenue arrangements 
for all periods presented. We are currently evaluating the impact that this 
standard update will have on our consolidated financial statements.

NOTE  2

ACQUISITIONS

Acquisition of Alltel Corporation
On June 5, 2008, Verizon Wireless entered into an agreement and plan 
of  merger  with  Alltel  Corporation  (Alltel),  a  provider  of  wireless  voice 
and data services to consumer and business customers in 34 states, and 
its controlling stockholder, Atlantis Holdings LLC, an affiliate of private 
investment firms TPG Capital and GS Capital Partners, to acquire, in an 
all-cash merger, 100% of the equity of Alltel for cash consideration of $5.9 
billion  and  the  assumption  of  approximately  $24  billion  of  aggregate 
principal amount of Alltel debt. Verizon Wireless closed the transaction 
on January 9, 2009.

We expect to experience substantial operational benefits from the acqui-
sition of Alltel, including additional combined overall cost savings from 
reduced  roaming  costs  by  moving  more  traffic  to  our  own  network, 
reduced network-related costs from the elimination of duplicate facilities, 
consolidation of platforms, efficient traffic consolidation, and reduced 
overall expenses relating to advertising, overhead and headcount. We 
expect  reduced  combined  capital  expenditures  as  a  result  of  greater 
economies of scale and the rationalization of network assets. We believe 
that the use of the same technology platform is facilitating the integra-
tion of Alltel’s network operations with ours.

We have substantially completed the appraisals necessary to assess the 
fair values of the tangible and intangible assets acquired and liabilities 
assumed, the fair value of noncontrolling interests, and the amount of 
goodwill recognized as of the acquisition date. 

The fair values of the assets acquired and liabilities assumed were deter-
mined using the income, cost, and market approaches. The fair value 
measurements were primarily based on significant inputs that are not 
observable in the market other than interest rate swaps (see Note 10) 
and long-term debt assumed in the acquisition. The income approach 
was primarily used to value the intangible assets, consisting primarily 
of wireless licenses and customer relationships. The income approach 
indicates value for a subject asset based on the present value of cash 
flows projected to be generated by the asset. Projected cash flows are 
discounted at a required market rate of return that reflects the relative 
risk of achieving the cash flows and the time value of money. The cost 
approach,  which  estimates  value  by  determining  the  current  cost  of 
replacing an asset with another of equivalent economic utility, was used, 
as appropriate, for plant, property and equipment. The cost to replace 
a given asset reflects the estimated reproduction or replacement cost 
for  the  asset,  less  an  allowance  for  loss  in  value  due  to  depreciation. 
The market approach, which indicates value for a subject asset based 
on available market pricing for comparable assets, was utilized in com-
bination  with  the  income  approach  for  certain  acquired  investments. 
Additionally, Alltel historically conducted business operations in certain 
markets through non-wholly owned entities (Managed Partnerships). The 
fair value of the noncontrolling interests in these Managed Partnerships 
as of the acquisition date of approximately $586 million was estimated 
by using a market approach. The market approach indicates value based 
on financial multiples available for similar entities and adjustments for 
the lack of control or lack of marketability that market participants would 
consider in determining fair value of the Managed Partnerships. The fair 
value of the majority of the long-term debt assumed and held was pri-
marily valued using quoted market prices.

50

Notes to Consolidated Financial Statements  continued

The following table summarizes the consideration paid and the allocation 
of the assets acquired, including cash acquired of $1.0 billion, and liabili-
ties assumed as of the close of the acquisition, as well as the fair value at 
the acquisition date of Alltel’s noncontrolling partnership interests:

(dollars in millions)

Assets acquired
  Current assets
  Plant, property and equipment
  Wireless licenses
  Goodwill

Intangible assets subject to amortization

  Other assets
Total assets acquired

Liabilities assumed
  Current liabilities
  Long-term debt
  Deferred income taxes and other liabilities
Total liabilities assumed
Net assets acquired
  Noncontrolling interest
  Contributed capital
Total cash consideration

$

2,760 
 3,513 
 9,444 
 16,353 
 2,391 
 2,444 
 36,905 

 1,833 
 23,929 
 5,032 
 30,794 
 6,111 
 (519)
 333 
 5,925

$

Pro Forma Information
The unaudited pro forma information presents the combined operating 
results of Verizon and Alltel, with the results prior to the acquisition date 
adjusted to include the pro forma impact of: the elimination of transactions 
between Verizon and Alltel; the adjustment of amortization of intangible 
assets and depreciation of fixed assets based on the purchase price alloca-
tion; the elimination of merger expenses and management fees incurred 
by Alltel; and the adjustment of interest expense reflecting the assump-
tion and partial redemption of Alltel’s debt and incremental borrowing 
incurred by Verizon Wireless to complete the acquisition of Alltel.

The unaudited pro forma results are presented for illustrative purposes 
only and do not reflect the realization of potential cost savings, or any 
related integration costs. Certain cost savings may result from the merger; 
however,  there  can  be  no  assurance  that  these  cost  savings  will  be 
achieved. These pro forma results do not purport to be indicative of the 
results that would have actually been obtained if the merger occurred as 
of January 1, 2008, nor does the pro forma data intend to be a projection 
of results that may be obtained in the future. 

The following unaudited pro forma consolidated results of operations 
assume  that  the  acquisition  of  Alltel  was  completed  as  of  January  
1, 2008:

Included in the above purchase price allocation is $2.1 billion of net assets 
to be divested as a condition of the regulatory approval as described 
below. 

Year ended December 31,

Operating revenues
Net income attributable to Verizon

(dollars in millions, except per share amounts)
2008

 $  106,509 
 6,482 

Earnings per common share from net income attributable to Verizon:
Basic
Diluted

 2.28 
 2.27

Consolidated results of operations reported for the year ended December 
31, 2009 were not significantly different than the pro forma consolidated 
results of operations assuming the acquisition of Alltel was completed 
on January 1, 2009. 

Acquisition of Rural Cellular Corporation
On August 7, 2008, Verizon Wireless acquired 100% of the outstanding 
common stock and redeemed all of the preferred stock of Rural Cellular 
Corporation (Rural Cellular) in a cash transaction valued at approximately 
$1.3 billion. Rural Cellular was a wireless communications service pro-
vider operating under the trade name of “Unicel,” focusing primarily on 
rural markets in the United States. We believe that the acquisition has 
enhanced Verizon Wireless’s network coverage in markets adjacent to its 
existing service areas and has enabled Verizon Wireless to achieve opera-
tional benefits through realizing synergies in reduced roaming and other 
operating expenses. 

Had this acquisition been consummated on January 1, 2008, the results 
of Rural Cellular’s acquired operations would not have had a significant 
impact on the consolidated net income attributable to Verizon. 

Wireless licenses have an indefinite life, and accordingly, are not sub-
ject to amortization. The weighted average period prior to renewal of 
these  licenses  at  acquisition  is  approximately  5.7  years. The  customer 
relationships included in Intangible assets subject to amortization are 
being amortized using an accelerated method over 8 years, and other 
intangibles are being amortized on a straight-line basis or an accelerated 
method over a period of 2 to 3 years. Goodwill of approximately $1.4 bil-
lion is expected to be deductible for tax purposes.

Alltel Divestiture Markets 
As a condition of the regulatory approvals by the Department of Justice 
(DOJ) and the FCC to complete the Alltel acquisition, Verizon Wireless is 
required to divest overlapping properties in 105 operating markets in 24 
states (Alltel Divestiture Markets). These markets consist primarily of Alltel 
operations, but also include a small number of pre-merger operations of 
Verizon Wireless. As of December 31, 2009, total assets and total liabili-
ties to be divested of $2.6 billion and $0.1 billion, respectively, principally 
comprised of network assets, wireless licenses and customer relationships 
are included in Prepaid expenses and other current assets and Other cur-
rent liabilities, respectively, on the accompanying consolidated balance 
sheets as a result of entering into the transactions described below.

On  May  8,  2009, Verizon Wireless  entered  into  a  definitive  agreement 
with AT&T Mobility LLC (AT&T Mobility), a subsidiary of AT&T Inc. (AT&T), 
pursuant to which AT&T Mobility agreed to acquire 79 of the 105 Alltel 
Divestiture Markets, including licenses and network assets for approxi-
mately $2.4 billion in cash. On June 9, 2009, Verizon Wireless entered into 
a definitive agreement with Atlantic Tele-Network, Inc. (ATN), pursuant to 
which ATN agreed to acquire the remaining 26 Alltel Divestiture Markets 
that were not included in the transaction with AT&T Mobility, including 
licenses and network assets, for $200 million in cash. Verizon Wireless 
expects to close the transactions with AT&T Mobility and ATN during the 
first half of 2010. Completion of each of the foregoing transactions is sub-
ject to receipt of regulatory approvals. 

51

 
 
 
Notes to Consolidated Financial Statements  continued

The acquisition of Rural Cellular has been accounted for as a business 
combination  under  the  purchase  method. The  following  table  sum-
marizes  the  allocation  of  the  acquisition  cost  to  the  assets  acquired, 
including cash acquired of $42 million, and liabilities assumed as of the 
acquisition date:

(dollars in millions)

Assets acquired
  Wireless licenses
  Goodwill

Intangible assets subject to amortization

  Other assets
Total assets acquired

Liabilities assumed
  Long-term debt
  Deferred income taxes and other liabilities
Total liabilities assumed
Net assets acquired

$

$

 1,095 
 925 
 206 
 971 
 3,197 

 1,505 
 376 
 1,881 
 1,316

As part of its regulatory approval for the Rural Cellular acquisition, the 
FCC and DOJ required the divestiture of six operating markets, including 
all of Rural Cellular’s operations in Vermont and New York as well as its 
operations in Okanogan and Ferry, WA. Included in Other assets in the 
table above are assets that were divested of $485 million. On December 
22, 2008, we exchanged these assets and an additional cellular license 
with  AT&T  for  assets  having  a  total  aggregate  value  of  approximately 
$495 million. 

Merger Integration and Acquisition Costs
During 2009, we recorded pretax charges of $1,211 million ($380 million 
attributable to Verizon after-tax) for merger integration activities primarily 
related to the Alltel acquisition including trade name amortization, re-
branding initiatives and handset conversion costs. Additionally, the 2009 
charges  also  included  transaction  fees  and  costs  associated  with  the 
acquisition, including fees related to the credit facility that was entered 
into and utilized to complete the acquisition. 

In  2008  and  2007,  we  recorded  pretax  charges  of  $174  million  ($107 
million attributable to Verizon after-tax) and $178 million ($112 million 
after-tax), respectively, primarily comprised of systems integration activi-
ties and other costs related to re-branding initiatives, facility exit costs 
and advertising associated with the MCI acquisition.

Other
On May 8, 2009, Verizon Wireless entered into an agreement with AT&T to 
purchase certain assets of Centennial Communications Corporation for 
$240 million. Completion of the foregoing transaction is subject to the 
receipt of regulatory approval. 

In July 2007, Verizon acquired a security-services firm for $435 million, 
primarily resulting in goodwill of $343 million and other intangible assets 
of $81 million. This acquisition was made to enhance our managed infor-
mation security services to large business and government customers 
worldwide. This acquisition was integrated into the Wireline segment.

52

NOTE  3

DISPOSITIONS , DISCONTINUED  OPERATIONS  AND 
ExTRAORDINARY ITEM 

Dispositions
2009
On May 13, 2009, we announced plans to spin off a newly formed subsidiary 
of Verizon (Spinco) to our stockholders. Spinco will hold defined assets and 
liabilities of the local exchange business and related landline activities of 
Verizon in Arizona, Idaho, Illinois, Indiana, Michigan, Nevada, North Carolina, 
Ohio, Oregon, South Carolina, Washington, West Virginia and Wisconsin, and 
in portions of California bordering Arizona, Nevada and Oregon, including 
Internet access and long distance services and broadband video provided 
to designated customers in those areas. Immediately following the spin-
off,  Spinco  plans  to  merge  with  Frontier  Communications  Corporation 
(Frontier) pursuant to a definitive agreement with Frontier, and Frontier will 
be the surviving corporation. The transactions do not involve any assets 
or liabilities of Verizon Wireless. The merger will result in Frontier acquiring 
approximately 4 million access lines and certain related businesses from 
Verizon, which collectively generated annual revenues of approximately $4 
billion for Verizon’s Wireline segment. 

Depending on the trading prices of Frontier common stock prior to the 
closing of the merger, Verizon stockholders will collectively own between 
approximately  66%  and  71%  of  Frontier’s  outstanding  equity  imme-
diately following the closing of the merger, and Frontier stockholders 
will collectively own between approximately 29% and 34% of Frontier’s 
outstanding equity immediately following the closing of the merger (in 
each case, before any closing adjustments). The actual number of shares 
of common stock to be issued by Frontier in the merger will be calcu-
lated based upon several factors, including the average trading price of 
Frontier common stock during a pre-closing measuring period (subject 
to a collar) and other closing adjustments. Verizon will not own any shares 
of Frontier after the merger. 

Both the spin-off and merger are expected to qualify as tax-free transac-
tions, except to the extent that cash is paid to Verizon stockholders in lieu 
of fractional shares. 

In connection with the spin-off, Verizon expects to receive from Spinco 
approximately $3.3 billion in value through a combination of a special 
cash payment to Verizon, a reduction in Verizon’s consolidated indebt-
edness, and, in certain circumstances, the issuance to Verizon of debt 
securities of Spinco. In the merger, Verizon stockholders are expected to 
receive approximately $5.3 billion of Frontier common stock, assuming the 
average trading price of Frontier common stock during the pre-closing 
measuring period is within the collar and no closing adjustments. 

During 2009, we recorded pretax charges of $453 million ($287 million 
after-tax) for costs incurred related to our Wireline cost reduction initia-
tives, as well as network, non-network software and other activities to 
enable the markets to be divested to operate on a stand-alone basis sub-
sequent to the closing of the transaction with Frontier, and professional 
advisory and legal fees in connection with this transaction.

2008
On March 31, 2008, we completed the spin-off of the shares of Northern 
New  England  Spinco  Inc.  to Verizon  shareowners  and  the  merger  of 
Northern New England Spinco Inc. with FairPoint Communications, Inc. 
As a result of the spin-off, our net debt was reduced by approximately 
$1.4 billion. The consolidated statements of income for the periods pre-
sented include the results of operations of the local exchange and related 
business assets in Maine, New Hampshire and Vermont through the date 
of completion of the spin-off. 

 
 
Notes to Consolidated Financial Statements  continued

During 2008, we recorded pretax charges of $103 million ($81 million 
after-tax), for costs incurred related to the separation of the wireline facili-
ties and operations in Maine, New Hampshire and Vermont from Verizon 
at the closing of the transaction, as well as for professional advisory and 
legal fees in connection with this transaction. 

Discontinued Operations
On  March  30,  2007,  we  completed  the  sale  of  our  52%  interest  in 
Telecomunicaciones de Puerto Rico, Inc. (TELPRI) and received gross pro-
ceeds of approximately $980 million. The sale resulted in a pretax gain of 
$120 million ($70 million after-tax). Verizon contributed $100 million ($65 
million after-tax) of the proceeds to the Verizon Foundation.

We have classified the financial information of TELPRI as discontinued 
operations in the consolidated financial statements for all periods pre-
sented through the date of the divestiture. 

Income from discontinued operations, net of tax, presented in the consol-
idated statements of income during the year ended December 31, 2007 
included operating revenues of $306 million, income before provision for 
income taxes of $185 million, provision for income taxes of $43 million 
and income from discontinued operations, net of tax of $142 million.

Extraordinary Item
In  January  2007,  the  Bolivarian  Republic  of Venezuela  (the  Republic) 
declared its intent to nationalize certain companies, including Compañía 
Anónima  Nacional Teléfonos  de Venezuela  (CANTV).  On  February  12, 
2007, we entered into a Memorandum of Understanding (MOU) with the 
Republic, which provided that the Republic offer to purchase all of the 
equity securities of CANTV, including our 28.5% interest, through public 
tender offers in Venezuela and the United States. Under the terms of the 
MOU, the prices in the tender offers would be adjusted downward to 
reflect any dividends declared and paid subsequent to February 12, 2007. 
During  2007,  the  tender  offers  were  completed  and Verizon  received 
an  aggregate  amount  of  approximately  $572  million,  which  included 
$476 million from the tender offers as well as $96 million of dividends 
declared and paid subsequent to the MOU. During 2007, based upon our 
investment balance in CANTV, we recorded an extraordinary loss of $131 
million, including taxes of $38 million. 

NOTE  4

WIRELESS  LICENSES , GOODWILL  AND OTHER   
INTANGIBLE  ASSETS

Wireless Licenses 
Changes in the carrying amount of wireless licenses are as follows:

Balance at December 31, 2007
  Wireless licenses acquired
  Capitalized interest on wireless licenses
  Reclassifications, adjustments and other
Balance at December 31, 2008
  Wireless licenses acquired (Note 2)
  Capitalized interest on wireless licenses
  Reclassifications, adjustments and other
Balance at December 31, 2009

(dollars in millions)

$  50,796 
 10,626 
 557 
 (5)
$  61,974 
 9,444 
 730 
 (81)
$  72,067

Reclassifications, adjustments and other during 2009 primarily include 
wireless licenses that are included in the Alltel Divestiture Markets (see 
Note 2) as held for sale and included in Prepaid expenses and other in the 
accompanying consolidated balance sheets. As of December 31, 2009 
and 2008, $12.2 billion and $12.4 billion, respectively, of wireless licenses 
were under development for commercial service for which we are capi-
talizing interest costs. 

The average remaining renewal period of our wireless license portfolio 
was 8.0 years as of December 31, 2009 (see Note 1, Goodwill and Other 
Intangible Assets – Intangible Assets Not Subject to Amortization).

On  March  20,  2008,  the  FCC  announced  the  results  of  Auction  73  of 
wireless  spectrum  licenses  in  the  700  MHz  band.  We  were  the  suc-
cessful bidder for twenty-five 12 MHz licenses in the A-Block frequency, 
seventy-seven 12 MHz licenses in the B-Block frequency and seven 22 
MHz licenses (nationwide with the exception of Alaska) in the C-Block 
frequency, with an aggregate bid price of $9,363 million. We have made 
all required payments to the FCC for these licenses by April 2008. The FCC 
granted us these licenses on November 26, 2008.

Goodwill
Changes in the carrying amount of goodwill are as follows:

Domestic
Wireless

(dollars in millions)

Wireline

Total

Balance at December 31, 2007
  Acquisitions (Note 2)
  Reclassifications, adjustments and other
Balance at December 31, 2008
  Acquisitions (Note 2)
  Reclassifications, adjustments and other
Balance at December 31, 2009

$

 345 
 954 
 (2)
 1,297 
 16,353 
 88 
$  17,738 

$

$

 4,900 
–
 (162)
 4,738 
–
 (4)
$  4,734 

$

$

 5,245 
 954 
 (164)
 6,035 
 16,353 
 84 
$  22,472

$

Reclassifications, adjustments and other in Domestic Wireless during 2009 
relate to the finalization of the Rural Cellular purchase accounting, par-
tially offset by goodwill that is included in the Alltel Divestiture Markets 
(see Note 2) as held for sale and included in Prepaid expenses and other 
in the accompanying consolidated financial statements. Reclassifications, 
adjustments  and  other  during  2008  reflect  the  revised  estimated  tax 
losses of acquired assets and liabilities. 

53

 
 
Notes to Consolidated Financial Statements  continued

Other Intangible Assets
The following table displays the composition of Other intangible assets:

Gross
Amount

At December 31, 2009
Net
Amount

Accumulated
Amortization

Other intangible assets:
  Customer lists (6 to 8 years)
  Non-network internal-use software (2 to 7 years)
  Other (1 to 25 years)
Total

$

 3,134 
 8,455 
 865 
$  12,454 

$

$

 (1,012)
 (4,346)
 (332)
 (5,690)

$

$

 2,122 
 4,109 
 533 
 6,764 

(dollars in millions)
At December 31, 2008
Net
Amount

Accumulated
Amortization

Gross
Amount

$

$

 1,415 
 8,099 
 465 
 9,979 

$

$

 (595)
 (4,102)
 (83)
 (4,780)

$

$

 820 
 3,997 
 382 
 5,199

During 2008, we entered into an agreement to acquire a non-exclusive 
license (the IP License) to a portfolio of intellectual property owned by 
an entity formed for the purpose of acquiring and licensing intellectual 
property. We paid an initial fee of $100 million for the IP License, which is 
included in Other intangible assets, net and is being amortized over the 
estimated average remaining lives of the licensed intellectual property. In 
addition, we executed a subscription agreement (with a capital commit-
ment up to $250 million, of which approximately $176 million remains to 
be funded at December 31, 2009, as required, through 2012) to become 
a member in a limited liability company (the LLC) formed by the same 
entity for the purpose of acquiring and licensing additional intellectual 
property. In connection with this investment, we will receive non-exclu-
sive license rights to certain intellectual property acquired by the LLC for 
an annual license fee.

NOTE  5

PLANT, PROPERT Y  AND EQUIPMENT

The following table displays the details of Plant, property and equipment, 
which is stated at cost:

At December 31, 

Land
Buildings and equipment
Network equipment
Furniture, office and data processing equipment
Work in progress
Leasehold improvements
Vehicles and other

Less accumulated depreciation
Total

(dollars in millions)
2008

2009

 $ 

 $ 

 925 
 21,492 
 184,547 
 9,083 
 3,331 
 4,694 
 4,446 
 228,518 
 137,052 
 91,466 

 $ 

 $ 

 813 
 20,085 
 174,715 
 9,177 
 3,038 
 3,903 
 3,874 
 215,605 
 129,059 
 86,546

At  December  31,  2009,  the  gross  amount  of  Customer  lists,  Non-
network software and Other includes $2,391 million related to the Alltel 
acquisition.

The  annual  amortization  expense  for  Other  intangible  assets  were  as 
follows:

Years

2009
2008
2007

(dollars in millions)

$

1,970 
1,383 
1,341

Estimated future annual amortization expense for Other intangible assets 
at December 31, 2009 is as follows:

(dollars in millions)

$

1,848 
1,496 
1,224 
987 
582

Years

2010
2011
2012
2013
2014

54

 
 
 
Notes to Consolidated Financial Statements  continued

NOTE  6

INVESTMENTS  IN UNCONSOLIDATED  BUSINESSES

Our  investments  in  unconsolidated  businesses  are  comprised  of  the 
following:

At December 31, 

Ownership

(dollars in millions)
2008

2009

Balance Sheet

At December 31,

Current assets
Noncurrent assets
Total assets

Equity Investees
Vodafone Omnitel
Other
Total equity investees

Cost Investees
Total investments in  

unconsolidated businesses

23.1%

 $ 

Various

 1,978 
 1,130 
 3,108 

 $ 

 2,182 
 877 
 3,059 

Various

 427 

 334 

Current liabilities
Noncurrent liabilities
Equity
Total liabilities and equity

 $ 

 3,535 

 $ 

 3,393

Income Statement

Summarized Financial Information
Summarized financial information for our equity investees is as follows:

(dollars in millions)
2008

2009

$  3,588 
 8,179 
 $  11,767 

 $ 

 3,247 
 8,315 
 $   11,562 

$  6,804 
 49 
 4,914 
 $  11,767 

$

 5,847 
 54 
 5,661 
 $   11,562

Years Ended December 31,

2009

(dollars in millions)
2007

2008

Net revenue
Operating income
Net income

NOTE  7

$  12,903 
 4,313 
 2,717 

$  13,077 
 3,820 
 2,634 

 $   11,317 
 4,643 
 2,511

NONCONTROLLING  INTEREST 

Noncontrolling interests in equity of subsidiaries were as follows:

At December 31, 

Noncontrolling interests in consolidated subsidiaries:
  Wireless joint venture
  Cellular partnerships and other

(dollars in millions)
2008

2009

 $  41,950 
 811 
 $  42,761 

 $   36,683 
 516 
 $   37,199

Wireless Joint Venture
Our  Domestic  Wireless  segment,  Cellco  Partnership  doing  business 
as Verizon Wireless (Verizon Wireless) is a joint venture formed in April 
2000 by the combination of the U.S. wireless operations and interests of 
Verizon and Vodafone. Verizon owns a controlling 55% interest in Verizon 
Wireless and Vodafone owns the remaining 45%.

Dividends  and  repatriations  of  foreign  earnings  received  from  these 
investees amounted to $942 million in 2009, $779 million in 2008 and 
$2,571 million in 2007.

Equity Method Investments
Vodafone Omnitel
Vodafone Omnitel N.V. (Vodafone Omnitel) is the second largest wireless 
communications company in Italy. At December 31, 2009 and 2008, our 
investment in Vodafone Omnitel included goodwill of $1,132 million and 
$1,105 million, respectively. During 2009 and 2008, Verizon received net 
distributions from Vodafone Omnitel of approximately $874 million and 
$670 million, respectively. 

Other Equity Investees
We have limited partnership investments in entities that invest in afford-
able housing projects, for which we provide funding as a limited partner 
and  receive  tax  deductions  and  tax  credits  based  on  our  partnership 
interests. At December 31, 2009 and 2008, we had equity investments 
in these partnerships of $888 million and $761 million, respectively. We 
adjust the carrying value of these investments for any losses incurred by 
the limited partnerships through earnings.

The remaining investments include wireless partnerships in the U.S. and 
other smaller domestic and international investments.

Cost Method Investments
Some of our cost investments are carried at their current market value. 
Other cost investments are carried at their original cost if the current 
market  value  is  not  readily  determinable. We  do  however,  adjust  the 
carrying value of these securities in cases where we have determined 
that a decline in their estimated market value is other-than-temporary. 
The carrying value for investments carried at cost was not significant at 
December 31, 2009 and 2008. 

55

 
 
 
 
Notes to Consolidated Financial Statements  continued

NOTE  8

LEASING  ARRANGEMENTS 

As Lessor 
We are the lessor in leveraged and direct financing lease agreements for commercial aircraft and power generating facilities, which comprise the 
majority of the portfolio along with telecommunications equipment, real estate property and other equipment. These leases have remaining terms 
up to 41 years as of December 31, 2009. In addition, we lease space on certain of our cell towers to other wireless carriers. Minimum lease payments 
receivable represent unpaid rentals, less principal and interest on third-party nonrecourse debt relating to leveraged lease transactions. Since we have 
no general liability for this debt, which holds a senior security interest in the leased equipment and rentals, the related principal and interest have been 
offset against the minimum lease payments receivable in accordance with GAAP. All recourse debt is reflected in our consolidated balance sheets. 

Finance lease receivables, which are included in Prepaid expenses and other and Other assets in our consolidated balance sheets are comprised of 
the following:

At December 31, 

Minimum lease payments receivable
Estimated residual value
Unearned income
Total
Allowance for doubtful accounts
Finance lease receivables, net
Current
Noncurrent

Leveraged 
Leases

$  2,504 
 1,410 
 (1,251)
$  2,663 

Direct 
Finance 
Leases

$

$

 166 
 12 
 (19)
 159 

2009

Total

$  2,670 
 1,422 
 (1,270)
$  2,822 
 (158)
$  2,664 
 72 
$
 2,592 
$  2,664 

Leveraged 
Leases

$

$

 2,734 
 1,501 
 (1,400)
 2,835 

Direct 
Finance 
Leases

$

$

 133 
 12 
 (23)
 122 

(dollars in millions)
2008

Total

 2,867 
 1,513 
 (1,423)
 2,957 
 (159)
 2,798 
 46 
 2,752 
 2,798

$

$

$
$

$

Accumulated  deferred  taxes  arising  from  leveraged  leases,  which  are 
included  in  Deferred  income  taxes,  amounted  to  $2,081  million  at 
December 31, 2009 and $2,218 million at December 31, 2008. 

Amortization of capital leases is included in Depreciation and amortiza-
tion  expense  in  the  consolidated  statements  of  income.  Capital  lease 
amounts included in Plant, property and equipment are as follows:

The following table is a summary of the components of income from 
leveraged leases:

At December 31, 

Years Ended December 31, 

Pretax lease income
Income tax expense
Investment tax credits

 $ 

2009

 83 
 34 
 4 

(dollars in millions)
2007

2008

 $ 

 $ 

 74 
 30 
 4 

 78 
 30 
 4

The future minimum lease payments to be received from noncancelable 
capital leases (direct financing and leveraged leases), net of nonrecourse 
loan payments related to leveraged leases, along with payments relating 
to operating leases for the periods shown at December 31, 2009, are as 
follows: 

Years

2010
2011
2012
2013
2014
Thereafter
Total

(dollars in millions)
Operating 
Leases

Capital 
Leases

 $ 

 $ 

 228 
 169 
 135 
 136 
 124 
 1,878 
 2,670 

 $ 

 $ 

 117 
 96 
 70 
 41 
 20 
 47 
 391

As Lessee
We lease certain facilities and equipment for use in our operations under 
both capital and operating leases. Total rent expense under operating 
leases amounted to $2,518 million, $2,201 million and $2,051 million in 
2009, 2008 and 2007, respectively.

56

Capital leases
Less accumulated amortization
Total

(dollars in millions)
2008

2009

$

$

 357 
 126 
 231 

$

$

 298 
 97 
 201

The  aggregate  minimum  rental  commitments  under  noncancelable 
leases for the periods shown at December 31, 2009, are as follows:

Years

2010
2011
2012
2013
2014
Thereafter
Total minimum rental commitments
Less interest and executory costs
Present value of minimum lease payments
Less current installments
Long-term obligation at December 31, 2009

(dollars in millions)
Operating 
Leases

Capital 
Leases

$

 1,971 
 1,706 
 1,422 
 1,154 
 938 
 5,135 
$  12,326 

$

$

 102 
 92 
 73 
 68 
 53 
 106 
 494 
 97 
 397 
 79 
 318 

As  of  December  31,  2009,  the  total  minimum  sublease  rentals  to  be 
received  in  the  future  under  noncancelable  operating  subleases  was 
approximately $44 million.

 
 
 
 
Notes to Consolidated Financial Statements  continued

NOTE  9

DEBT

Debt Maturing Within One Year
Debt maturing within one year is as follows:

At December 31, 

Long-term debt maturing within one year
Commercial paper
Total debt maturing within one year

(dollars in millions)
2008

2009

$

$

 6,105 
 1,100 
 7,205 

$

$

 3,506 
 1,487 
 4,993

The weighted average interest rate for our commercial paper at December 31, 2009 and December 31, 2008 was 0.7% and 2.9%, respectively. 

Capital expenditures (primarily acquisition and construction of network assets) are partially financed pending long-term financing through bank loans 
and the issuance of commercial paper payable within 12 months.

On April 15, 2009, we terminated all commitments under our previous $6.0 billion three-year credit facility with a syndicate of lenders that was 
scheduled to mature in September 2009 and entered into a new $5.3 billion 364-day credit facility with a group of major financial institutions. As of 
December 31, 2009, the unused borrowing capacity under the 364-day credit facility was approximately $5.2 billion. A commitment fee accrues on 
the unused portion of the credit facility.

Long-Term Debt
Outstanding long-term debt obligations are as follows:

At December 31,

Interest Rates %

Maturities

Verizon Wireless – notes payable and other

Verizon Wireless – Alltel assumed notes

Verizon Communications – notes payable and other

Telephone subsidiaries – debentures

3.75 – 5.55
7.38 – 8.89
Floating
6.50 – 7.88

4.35 – 5.50
5.55 – 6.90
7.25 – 8.95

4.63 – 7.00
7.15 – 7.88
8.00 – 8.75

2011 – 2014
2011 – 2018
2011
2012 – 2032

2010 – 2018
2012 – 2038
2010 – 2039

2010 – 2033
2012 – 2032
2010 – 2031

(dollars in millions)
2008

2009

 $ 

$

 7,000 
 6,118 
 6,246 
 2,334 

 6,196 
 10,386 
 9,671 

 8,797 
 1,449 
 1,080 

 – 
 5,983 
 4,440 
 – 

 7,878 
 8,741 
 8,822 

 9,654 
 1,449 
 1,080 

Other subsidiaries – debentures and other

6.84 – 8.75

2018 – 2028

 1,700 

 2,200 

Employee stock ownership plan loans – NYNEx debentures

9.55

2010

 23 

 47 

Capital lease obligations (average rates of 6.3% and 6.2%, respectively)
Unamortized discount, net of premium
Total long-term debt, including current maturities
Less long-term debt maturing within one year
Total long-term debt

 397 
 (241)
 61,156 
 6,105 
$  55,051 

 $ 

 390 
 (219)
 50,465 
 3,506 
 46,959

Verizon Wireless – Notes Payable and Other
Verizon  Wireless  Capital  LLC,  a  wholly  owned  subsidiary  of  Verizon 
Wireless, is a limited liability company formed under the laws of Delaware 
on December 7, 2001 as a special purpose finance subsidiary to facilitate 
the offering of debt securities of Verizon Wireless by acting as co-issuer. 
Other  than  the  financing  activities  as  a  co-issuer  of Verizon Wireless 
indebtedness, Verizon Wireless Capital LLC has no material assets, opera-
tions  or  revenues. Verizon Wireless  is  jointly  and  severally  liable  with 
Verizon Wireless Capital LLC for co-issued notes, as indicated below.

2009
During November 2009, Verizon Wireless and Verizon Wireless Capital LLC 
completed an exchange offer to exchange privately placed notes issued 
in November 2008, as well as in February and May 2009 for new notes 
with similar terms.

In  June  2009, Verizon Wireless  issued  $1.0  billion  aggregate  principal 
amount of floating rate notes due 2011. Commencing on December 27, 
2009 and on each quarterly interest payment date thereafter, both the 
noteholders and Verizon Wireless have the right to require settlement of 
all or a portion of these notes at par. Accordingly, the notes are classified 
as current maturities in the consolidated balance sheet. As of December 
31, 2009, neither Verizon Wireless nor the noteholders have exercised 
their right to require settlement on any portion of these notes. 

In May 2009, Verizon Wireless and Verizon Wireless Capital LLC co-issued 
$4.0 billion aggregate principal amount of two-year fixed and floating 
rate notes in a private placement resulting in cash proceeds of approxi-
mately $4.0 billion, net of discounts and issuance costs. In February 2009, 
Verizon Wireless and Verizon Wireless Capital LLC co-issued $4.3 billion 

57

 
Notes to Consolidated Financial Statements  continued

aggregate principal amount of three and five-year fixed rate notes in a 
private placement resulting in cash proceeds of $4.2 billion, net of dis-
counts and issuance costs. 

2008
In December 2008, Verizon Wireless and Verizon Wireless Capital LLC, as 
the borrowers, entered into a $17.0 billion credit facility (Bridge Facility). 
On January 9, 2009, Verizon Wireless borrowed $12.4 billion under the 
Bridge Facility in order to complete the acquisition of Alltel and repay 
certain of Alltel’s outstanding debt. Verizon Wireless used cash gener-
ated from operations and the net proceeds from the sale of the notes 
in private placements issued in February 2009, May 2009 and June 2009, 
which  are  described  above,  to  repay  all  of  the  borrowings  under  the 
Bridge Facility. No borrowings were outstanding under the Bridge Facility 
at December 31, 2009 and the commitments under the Bridge Facility 
were terminated. 

In December 2008, Verizon Wireless and Verizon Wireless Capital LLC, co-
issued €650 million of 7.625% notes due 2011, €500 million of 8.750% 
notes due 2015 and £600 million of 8.875% notes due 2018. Concurrent 
with these offerings, Verizon Wireless entered into cross currency swaps 
to fix our future interest and principal payments in U.S. dollars as well as 
to exchange the net proceeds from British Pounds Sterling and Euros into 
U.S. dollars (see Note 10). The net proceeds of $2.4 billion, net of discounts 
and issuance costs were used in connection with the Alltel acquisition. 

In November 2008, Verizon Wireless and Verizon Wireless Capital LLC co-
issued a private placement of $1.3 billion of 7.375% notes due 2013 and 
$2.3 billion of 8.500% notes due 2018 resulting in cash proceeds of $3.5 
billion net of discounts and issuance costs. The net proceeds from the 
sale of these notes were used in connection with the Alltel acquisition on 
January 9, 2009 (see Note 2). 

On September 30, 2008, Verizon Wireless and Verizon Wireless Capital LLC 
entered into a $4.4 billion Three-Year Term Loan Facility Agreement (Three-
Year Term Facility) with a maturity date of September 30, 2011. Verizon 
Wireless borrowed $4.4 billion under the Three-Year Term Facility in order 
to repay a portion of the 364-Day Credit Agreement as described below. 
Borrowings under the Three-Year Term Facility currently bear interest at a 
variable rate based on LIBOR plus 100 basis points. During 2009, the first 
principal payment was made to reduce the outstanding balance as of 
December 31, 2009 to $4 billion. The Three-Year Term Facility includes a 
requirement to maintain a certain leverage ratio. 

Verizon Communications – Notes Payable and Other
2009
During 2009, Verizon issued $1.8 billion of 6.35% notes due 2019 and 
$1.0 billion of 7.35% notes due 2039, resulting in cash proceeds of $2.7 
billion, net of discounts and issuance costs, which was used to reduce 
our commercial paper borrowings, repay maturing debt  and  for  gen-
eral corporate purposes. In January 2009, Verizon utilized a $0.2 billion 
floating rate vendor financing facility due 2010. During 2009, $0.5 billion 
of floating rate notes due 2009 and $0.1 billion of 8.23% notes matured 
and were repaid. 

2008
In November 2008, Verizon issued $2.0 billion of 8.75% notes due 2018 
and $1.3 billion of 8.95% notes due 2039, which resulted in cash proceeds 
of $3.2 billion net of discount and issuance costs. In April 2008, Verizon 
issued $1.3 billion of 5.25% notes due 2013, $1.5 billion of 6.10% notes 
due  2018,  and  $1.3  billion  of  6.90%  notes  due  2038,  resulting  in  cash 
proceeds of $4.0 billion, net of discounts and issuance costs. In February 
2008, Verizon issued $0.8 billion of 4.35% notes due 2013, $1.5 billion of 
5.50% notes due 2018, and $1.8 billion of 6.40% notes due 2038, resulting 
in cash proceeds of $4.0 billion, net of discounts and issuance costs. In 
January 2008, Verizon utilized a $0.2 billion fixed rate vendor financing 
facility due 2010. During the first quarter of 2008, $1.0 billion of Verizon 
Communications Inc. 4.0% notes matured and were repaid.

Telephone and Other Subsidiary Debt
During 2009, we redeemed $0.1 billion of 6.8% Verizon New Jersey Inc. 
debentures, $0.3 billion of 6.7% notes and $0.2 billion of 5.5% Verizon 
California Inc. notes and $0.2 billion of 5.875% Verizon New England Inc. 
notes. In April 2009, we redeemed $0.5 billion of 7.51% GTE Corporation 
notes. 

During 2008, we redeemed $0.2 billion of 5.55% Verizon Northwest notes, 
$0.3 billion of 6.9% and $0.3 billion of 5.65% Verizon North Inc. notes, $0.1 
billion of 7.0% Verizon California Inc. notes, $0.3 billion of 6.0% Verizon 
New York Inc. notes, $0.3 billion of 6.46% GTE Corporation notes and $0.1 
billion of 6.0% Verizon South Inc. notes.

Guarantees 
We guarantee the debt obligations of GTE Corporation (but not the debt 
of its subsidiary or affiliate companies) that were issued and outstanding 
prior  to  July  1,  2003.  As  of  December  31,  2009,  $1.7  billion  principal 
amount of these obligations remained outstanding. 

On June 5, 2008, Verizon Wireless entered into a $7.6 billion 364-Day Credit 
Agreement. During 2008, Verizon Wireless utilized this facility primarily to 
purchase Alltel debt obligations and pay fees and expenses incurred in 
connection therewith, finance the acquisition of Rural Cellular and repay 
the outstanding Rural Cellular debt and pay fees and expenses incurred 
in connection therewith. During 2008, the borrowings under the 364-Day 
Credit Agreement were repaid. 

Debt Covenants
We and our consolidated subsidiaries are in compliance with all of our 
debt covenants.

Maturities of Long-Term Debt
Maturities of long-term debt outstanding at December 31, 2009 are as 
follows:

Years

2010
2011
2012
2013
2014
Thereafter

(dollars in millions)

$

 6,105 
 9,646 
 5,884 
 5,857 
 3,524 
 30,140

58

 
Notes to Consolidated Financial Statements  continued

NOTE  10

FAIR VALUE MEASUREMENTS  AND FINANCIAL  INSTRUMENTS

The following table presents the balances of assets measured at fair value 
on a recurring basis as of December 31, 2009:

Level 1

Level 2

(dollars in millions)
Total

Level 3

Assets:
  Short-term investments

Investments in 
  unconsolidated businesses

  Other assets

$

 274 

$

 216 

$

 – 

$

 490 

 417 
 – 

 – 
 1,365 

 – 
 – 

 417 
 1,365

Short-term investments and Investments in unconsolidated businesses 
include equity securities, mutual funds and U.S. Treasuries, which are gen-
erally measured using quoted prices in active markets and are classified 
as Level 1. 

Other  assets  and  the  short-term  investments  classified  as  Level  2  are 
comprised of domestic and foreign corporate and government bonds. 
While quoted prices in active markets for certain of these debt securities 
are available, for some they are not. We use alternative matrix pricing as 
a practical expedient resulting in our debt securities being classified as 
Level 2. Our derivative contracts included in Other assets are primarily 
comprised of cross currency and interest rate swaps. Derivative contracts 
are valued using models based on readily observable market parameters 
for all substantial terms of our derivative contracts and thus are classified 
within Level 2. We use mid-market pricing for fair value measurements of 
our derivative instruments.

Gross  unrealized  gains  and  losses  on  marketable  securities  and  other 
investments were not significant during 2009 and 2008.

Upon closing of the Alltel acquisition (see Note 2), the $4.8 billion invest-
ment in Alltel debt, which was classified as Level 3 at December 31, 2008, 
became an intercompany loan and is eliminated in consolidation.

Investment Impairment Charge 
During 2008, we recorded a pretax charge of $48 million ($31 million 
after-tax) related to an other-than-temporary decline in the fair value of 
our investments in certain marketable securities.

Fair Value of Short-term and Long-term Debt
The fair value of our short-term and long-term debt, excluding capital 
leases,  is  determined  based  on  market  quotes  for  similar  terms  and 
maturities or future cash flows discounted at current rates. The fair value 
and carrying value of our long-term and short-term debt, excluding cap-
ital leases, were as follows: 

At December 31,

2009
Fair 
Value

(dollars in millions)
2008
Fair 
Value

Carrying 
Amount

Carrying 
Amount

Short- and long-term debt

 $  61,859   $ 

 67,359 

 $   51,562 

 $   53,174

Derivatives
Interest Rate Swaps
We have entered into domestic interest rate swaps to achieve a targeted 
mix of fixed and variable rate debt, where we principally receive fixed 
rates  and  pay  variable  rates  based  on  London  Interbank  Offered  Rate 
(LIBOR). These  swaps  are  designated  as  fair  value  hedges  and  hedge 
against changes in the fair value of our debt portfolio. We record the 
interest rate swaps at fair value on our balance sheet as assets and liabili-

ties. Changes in the fair value of the interest rate swaps are recorded to 
interest expense, which are offset by changes in the fair value of the debt 
due to changes in interest rates. The fair value of these contracts was 
$171 million and $415 million at December 31, 2009 and December 31, 
2008, respectively, and is included in Other assets and Long-term debt. 
As of December 31, 2009, the total notional amount of these interest rate 
swaps was $6.0 billion. 

Cross Currency Swaps
During the fourth quarter of 2008, Verizon Wireless entered into cross cur-
rency swaps designated as cash flow hedges to exchange approximately 
$2.4 billion of the net proceeds from the December 2008 Verizon Wireless 
co-issued debt offering of British Pounds Sterling and Euro denominated 
debt into U.S. dollars and to fix our future interest and principal payments 
in U.S. dollars, as well as mitigate the impact of foreign currency transac-
tion gains or losses. The fair value of these swaps included in Other assets 
at December 31, 2009 was approximately $315 million and at December 
31,  2008  was  insignificant.  During  2009,  a  pretax  gain  of  $310  million 
was recognized in Other comprehensive income, of which $135 million 
was reclassified from Accumulated other comprehensive loss to Other 
income and (expense), net to offset the related pretax foreign currency 
transaction loss on the underlying debt obligation.

Alltel Interest Rate Swaps
As a result of the Alltel acquisition, Verizon Wireless acquired seven interest 
rate swap agreements with a notional value of $9.5 billion that paid fixed 
and received variable rates based on three-month and one-month LIBOR 
with maturities ranging from 2009 to 2013. During the second quarter 
of 2009, we settled all of these agreements using cash generated from 
operations for a gain that was not significant. Changes in the fair value of 
these swaps were recorded in earnings through settlement. 

Prepaid Forward Agreement
During the first quarter of 2009, we entered into a privately negotiated pre-
paid forward agreement for 14 million shares of Verizon common stock at 
a cost of approximately $390 million. During the fourth quarter of 2009, we 
terminated the prepaid forward agreement with respect to 5 million shares 
of Verizon common stock, which resulted in the delivery of those shares to 
Verizon. The remaining balance of the prepaid forward agreement for 9 
million shares of Verizon common stock at December 31, 2009 of $252 mil-
lion is included in Other assets. Changes in the fair value of the agreement, 
which were not significant during 2009, were included in Selling, general 
and administrative expense and Cost of services and sales.

Concentrations of Credit Risk
Financial instruments that subject us to concentrations of credit risk con-
sist primarily of temporary cash investments, short-term and long-term 
investments, trade receivables, certain notes receivable, including lease 
receivables, and derivative contracts. Our policy is to deposit our tem-
porary cash investments with major financial institutions. Counterparties 
to our derivative contracts are also major financial institutions. The finan-
cial institutions have all been accorded high ratings by primary rating 
agencies. We limit the dollar amount of contracts entered into with any 
one financial institution and monitor our counterparties’ credit ratings. 
We generally do not give or receive collateral on swap agreements due 
to our credit rating and those of our counterparties. While we may be 
exposed to credit losses due to the nonperformance of our counterpar-
ties, we consider the risk remote and do not expect the settlement of 
these transactions to have a material effect on our results of operations 
or financial condition.

59

 
 
 
 
Notes to Consolidated Financial Statements  continued

NOTE  11

STOCk-BASED  COMPENSATION

Verizon Communications Long-Term Incentive Plan
In  May  2009,  Verizon  shareholders  approved  the  2009  Verizon 
Communications Inc. Long-Term Incentive Plan (the Plan) which permits 
the granting of stock options, stock appreciation rights, restricted stock, 
restricted stock units, performance shares, performance stock units and 
other awards. The maximum number of shares available for awards from 
the Plan is 115 million shares. The Plan amends and restates the previous 
long-term incentive plan.

Restricted Stock Units
The Plan provides for grants of Restricted Stock Units (RSUs) that generally 
vest at the end of the third year after the grant. The RSUs are classified as 
liability awards because the RSUs will be paid in cash upon vesting. The 
RSU award liability is measured at its fair value at the end of each reporting 
period and, therefore, will fluctuate based on the performance of Verizon’s 
stock. Dividend equivalent units are also paid to participants at the time 
the RSU award is paid, and in the same proportion as the RSU award.

Performance Stock Units 
The Plan also provides for grants of Performance Stock Units (PSUs) that 
generally vest at the end of the third year after the grant. As defined by 
the  Plan,  the  Human  Resources  Committee  of  the  Board  of  Directors 
determines the number of PSUs a participant earns based on the extent 
to which the corresponding goals have been achieved over the three-
year  performance  cycle.  All  payments  are  subject  to  approval  by  the 
Human Resources Committee. The PSUs are classified as liability awards 
because the PSU awards are paid in cash upon vesting. The PSU award 
liability is measured at its fair value at the end of each reporting period 
and, therefore, will fluctuate based on the price of Verizon’s stock as well 
as performance relative to the targets. Dividend equivalent units are also 
paid to participants at the time that the PSU award is determined and 
paid, and in the same proportion as the PSU award.

The  following  table  summarizes  Verizon’s  Performance  Stock  Unit 
activity: 

The following table summarizes Verizon’s Restricted Stock Unit activity:

(shares in thousands)

Outstanding, January 1, 2007
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2007
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2008
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2009

Restricted 
Stock Units

 15,593 
 6,779 
 (602)
 (197)
 21,573 
 7,277 
 (6,869)
 (161)
 21,820 
 7,101 
 (9,357)
 (121)
 19,443 

Weighted-
Average
Grant-Date
Fair Value

$

 33.67 
 37.59 
 36.75 
 34.81 
 34.80 
 36.64 
 36.06 
 35.45 
 35.01 
 31.90 
 31.65 
 35.43 
 35.50

(shares in thousands)

Outstanding, January 1, 2007
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2007
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2008
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2009

Performance 
Stock Units

 28,423 
 10,371 
 (5,759)
 (900)
 32,135 
 11,194 
 (7,597)
 (2,518)
 33,214 
 14,079 
 (17,141)
 (257)
 29,895 

Weighted-
Average
Grant-Date
Fair Value

$

 34.22 
 37.59 
 36.75 
 36.18 
 34.80 
 36.64 
 36.06 
 36.00 
 35.04 
 31.84 
 31.58 
 34.32 
 35.52

As of December 31, 2009, unrecognized compensation expense related 
to the unvested portion of Verizon’s RSUs and PSUs was approximately 
$304 million and is expected to be recognized over a weighted-average 
period of approximately two years.

Verizon Wireless’s Long-Term Incentive Plan
The 2000 Verizon Wireless Long-Term Incentive Plan (the Wireless Plan) 
provides compensation opportunities to eligible employees and other 
participating affiliates of Verizon Wireless (the Partnership). The Wireless 
Plan provides rewards that are tied to the long-term performance of the 
Partnership. Under the Wireless Plan, Value Appreciation Rights (VARs) 
were granted to eligible employees. As of December 31, 2009, all VARs 
were fully vested. 

VARs  reflect  the  change  in  the  value  of  the  Partnership,  as  defined  in 
the Wireless Plan, similar to stock options. Once VARs become vested, 
employees can exercise their VARs and receive a payment that is equal to 
the difference between the VAR price on the date of grant and the VAR 
price on the date of exercise, less applicable taxes. VARs are fully exercis-
able three years from the date of grant, with a maximum term of 10 years. 
All VARs were granted at a price equal to the estimated fair value of the 
Partnership, as defined in the Wireless Plan, at the date of the grant.

60

Notes to Consolidated Financial Statements  continued

The  following  table  summarizes  the  assumptions  used  in  the  Black-
Scholes model during 2009:

Risk-free rate
Expected term (in years)
Expected volatility

Ranges

0.2% – 1.6%
0.4 – 2.5
35.4% – 61.5%

The risk-free rate is based on the U.S. Treasury yield curve in effect at the 
time of the measurement date. Expected volatility was based on a blend 
of the historical and implied volatility of publicly traded peer companies 
for a period equal to the VARs expected life, ending on the measurement 
date, and calculated on a monthly basis. 

The following table summarizes the Value Appreciation Rights activity:

(shares in thousands)

Outstanding rights, January 1, 2007
Exercised
Cancelled/Forfeited
Outstanding rights, December 31, 2007
Exercised
Cancelled/Forfeited
Outstanding rights, December 31, 2008
Exercised
Cancelled/Forfeited
Outstanding rights, December 31, 2009

VARs

 94,467 
 (30,848)
 (3,207)
 60,412 
 (31,817)
 (351)
 28,244 
 (11,442)
 (211)
 16,591 

Weighted-
Average
Grant-Date
Fair Value

$

 16.99 
 15.07 
 24.55 
 17.58 
 18.47 
 19.01 
 16.54 
 16.53 
 17.63 
 16.54

Stock-Based Compensation Expense 
After-tax compensation expense for stock-based compensation related 
to RSUs, PSUs, and VARs described above included in net income attribut-
able to Verizon was $492 million, $375 million and $750 million for 2009, 
2008 and 2007, respectively. 

Stock Options
The Plan provides for grants of stock options to employees at an option 
price per share of 100% of the fair market value of Verizon common stock 
on the date of grant. Each grant has a 10 year life, vesting equally over a 
three year period, starting at the date of the grant. We have not granted 
new stock options since 2004. 

The following table summarizes Verizon’s stock option activity:

(shares in thousands)

Outstanding, January 1, 2007
Exercised
Cancelled/Forfeited
Outstanding, December 31, 2007
Exercised
Cancelled/Forfeited
Outstanding, December 31, 2008
Exercised
Cancelled/Forfeited
Outstanding, December 31, 2009

Stock 
Options

 229,364 
 (33,079)
 (21,422)
 174,863 
 (218)
 (39,878)
 134,767 
 (2)
 (31,145)
 103,620 

Weighted-
Average
Grant-Date
Fair Value

$

 46.48 
 38.50 
 48.26 
 47.78 
 38.00 
 48.13 
 47.69 
 26.33 
 52.32 
 46.29

Total stock options outstanding at December 31, 2009 and 2008 were 
exercisable. The number of stock options exercisable at December 31, 
2007 was 174,838. 

The following table summarizes information about Verizon’s stock options 
outstanding as of December 31, 2009:

Range of 
Exercise Prices

$ 20.00-29.99
30.00-39.99
40.00-49.99
50.00-59.99
Total

Stock Options
(in thousands)

 22 
 18,380 
 50,897 
 34,321 
 103,620 

Weighted-
Average
Remaining Life
(years)

 2.7 
 3.6 
 1.2 
 0.6 
 1.4 

Weighted-
Average
Exercise Price

$

 28.02 
 36.40 
 43.97 
 55.04 
 46.29

The total intrinsic value for stock options outstanding was not significant 
as of December 31, 2009 and December 31, 2008. The total intrinsic value 
for stock options exercised was $147 million in 2007 and not significant 
in 2009 and 2008. The amount of cash received from the exercise of stock 
options and the related tax benefits was not significant in 2009 and 2008 
and was $1,274 million in 2007. The after-tax compensation expense for 
stock options was not significant for 2009, 2008 and 2007.

61

Notes to Consolidated Financial Statements  continued

NOTE  12

EMPLOYEE  BENEFITS

We maintain non-contributory defined benefit pension plans for many 
of our employees. In addition, we maintain postretirement health care 
and  life  insurance  plans  for  our  retirees  and  their  dependents,  which 
are both contributory and non-contributory, and include a limit on the 
Company’s share of cost for certain recent and future retirees. We also 
sponsor defined contribution savings plans to provide opportunities for 
eligible employees to save for retirement on a tax-deferred basis. We use 
a measurement date of December 31 for our pension and postretirement 
health care and life insurance plans.

Pension and Other Postretirement Benefits
Pension and other postretirement benefits for many of our employees 
are subject to collective bargaining agreements. Modifications in benefits 
have been bargained from time to time, and we may also periodically 
amend the benefits in the management plans. The following tables sum-
marize benefit costs, as well as the benefit obligations, plan assets, funded 
status and rate assumptions associated with pension and postretirement 
health care and life insurance benefit plans. 

62

Obligations and Funded Status 

At December 31, 

Change in Benefit 

Obligations
Beginning of year
Service cost
Interest cost
Plan amendments
Actuarial (gain) loss, net
Benefits paid
Termination benefits
Curtailment (gain) loss, net
Acquisitions and  
divestitures, net

Settlements
End of year

Change in Plan Assets
Beginning of year
Actual return on plan assets
Company contributions
Benefits paid
Settlements
Acquisitions and  
divestitures, net

End of year

Funded Status
  End of year

Amounts recognized on  

the balance sheet
  Noncurrent assets
  Current liabilities
  Noncurrent liabilities
  Total

Amounts recognized in 
Accumulated Other 
Comprehensive Loss 
(Pretax)
  Actuarial loss, net
  Prior service cost
  Total

2009

Pension
2008

(dollars in millions)
Health Care and Life
2008

2009

$  30,394 
 384 
 1,924 
–
 2,056 
 (2,565)
 75 
 1,245 

$ 32,495
382
1,966
300
(154)
(2,577)
32
–

$  27,096 
 311 
 1,766 
 (5)
 (469)
 (1,740)
 18 
 352 

$ 27,306
306
1,663
24
(483)
(1,529)
7
 (29)

 192 
 (1,887)
 31,818 

(183)
(1,867)
30,394

 8 
–
 27,337 

 27,791 
 4,793 
 337 
 (2,565)
 (1,887)

 42,659 
 (10,680)
 487 
 (2,577)
 (1,867)

 2,555 
 638 
 1,638 
 (1,740)
–

 123 
 28,592 

 (231)
 27,791 

–
 3,091 

(169)
–
27,096

 4,142 
 (1,285)
 1,227 
 (1,529)
–

–
 2,555 

$  (3,226)

$  (2,603)

$ (24,246)

$  (24,541)

$  3,141 
 (139)
 (6,228)
$  (3,226)

$

$

 3,132 
 (122)
(5,613)
(2,603)

$

–
 (542)
 (23,704)
$ (24,246)

$

–
 (496)
(24,045)
$ (24,541)

$  12,200 
 999 
$  13,199 

$  13,296 
 1,162 
$  14,458 

$  5,806 
 2,667 
$  8,473 

$

 6,848 
 3,235 
$  10,083

Changes in benefit obligations were caused by factors including changes 
in actuarial assumptions, settlements and curtailments.

The accumulated benefit obligation for all defined benefit pension plans 
was $30,793 million and $29,405 million at December 31, 2009 and 2008, 
respectively.

Information for pension plans with an accumulated benefit obligation in 
excess of plan assets follows: 

At December 31, 

Projected benefit obligation
Accumulated benefit obligation
Fair value of plan assets

(dollars in millions)
2008

2009

$ 28,719
28,128
22,352

$ 27,171
26,641
21,436

 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements  continued

Net Periodic Cost
The following table displays the details of net periodic pension and other 
postretirement costs: 

Years Ended December 31,

Service cost
Interest cost
Expected return on plan assets
Amortization of prior service cost
Actuarial loss, net
Net periodic benefit (income) cost
Termination benefits
Settlement loss
Curtailment loss and other, net
Subtotal
Total (income) cost

2009

 384 
 1,924 
 (2,937)
 112 
 112 
 (405)
 75 
 1,183 
 1,296 
 2,554 
 2,149 

 $ 

 $ 

2008

 382 
 1,966 
 (3,187)
 62 
 40 
 (737)
 32 
 364 
–
 396 
 (341)

 $ 

 $ 

Other pretax changes in plan assets and benefit obligations recognized 
in other comprehensive (income) loss are as follows:

At December 31,

Other changes in plan assets and benefit obligations recognized  

in other comprehensive (income) loss (pretax)

Actuarial (gain) loss, net
Prior service cost
Reversal of amortization items
  Prior service cost
  Actuarial loss, net
Total recognized in other comprehensive (income) loss (pretax)

The estimated actuarial loss and prior service cost for the defined benefit 
pension plans that will be amortized from Accumulated other compre-
hensive loss into net periodic benefit cost over the next fiscal year are 
$255 million and $110 million, respectively. The estimated actuarial loss 
and prior service cost for the defined benefit postretirement plans that 
will be amortized from Accumulated other comprehensive loss into net 
periodic benefit cost over the next fiscal year are $235 million and $377 
million, respectively.

Assumptions
The weighted-average assumptions used in determining benefit obliga-
tions follow:

At December 31,

Discount rate
Rate of compensation increases

The weighted-average assumptions used in determining net periodic 
cost follow:

Years Ended December 31,

Discount rate
Expected return on plan assets
Rate of compensation increase

2009

6.75%
8.50
4.00

2008

6.50%
8.50
4.00

In order to project the long-term target investment return for the total 
portfolio, estimates are prepared for the total return of each major asset 
class over the subsequent 10-year period, or longer. Those estimates are 
based on a combination of factors including the current market interest 
rates and valuation levels, consensus earnings expectations, historical 

Pension
2007

 $ 

 $ 

 442 
 1,975 
 (3,175)
 43 
 98 
 (617)
–
–
–
–
 (617)

2009

 311 
 1,766 
 (302)
 401 
 238 
 2,414 
 18 
–
 514 
 532 
 2,946 

 $ 

 $ 

(dollars in millions)
Health Care and Life
2007

2008

 $ 

 $ 

 306 
 1,663 
 (321)
 395 
 222 
 2,265 
 7 
–
 24 
 31 
 2,296 

 $ 

 $ 

 354 
 1,592 
 (317)
 392 
 316 
 2,337 
–
–
–
–
 2,337

2009

Pension
2008

(dollars in millions)
Health Care and Life
2008

2009

 $ 

 199 
 (51)

 (112)
 (1,295)
 $   (1,259)

 $   13,686 
 293 

 (62)
 (404)
 $   13,513 

 $ 

 (804)
 (167)

 (401)
 (238)
 $   (1,610)

 $ 

 1,030 
 (6)

 (395)
 (222)
 407

 $ 

2009

6.25%
4.00

Pension
2007

6.00%
8.50
4.00

Pension
2008

6.75%
4.00

2009

6.75%
8.25
N/A

Health Care and Life
2008

2009

6.25%
N/A

6.75%
N/A

Health Care and Life
2007

2008

6.50%
8.25
4.00

6.00%
8.25
4.00

63

Notes to Consolidated Financial Statements  continued

long-term risk premiums and value-added. To determine the aggregate 
return for the pension trust, the projected return of each individual asset 
class is then weighted according to the allocation to that investment area 
in the trust’s long-term asset allocation policy.

The assumed Health Care Cost Trend Rates follow:

At December 31,

Healthcare cost trend rate assumed  

for next year

Rate to which cost trend rate  

gradually declines

Year the rate reaches level it is assumed  

Health Care and Life
2007

2008

2009

8.00%

9.00%

10.00%

5.00

5.00

5.00

to remain thereafter

2014

2014

2013

A one-percentage-point change in the assumed health care cost trend 
rate would have the following effects:

One-Percentage-Point

Effect on 2009 service and interest cost
Effect on postretirement benefit obligation as of 

December 31, 2009

(dollars in millions)
Decrease

Increase

$

277 

$

(216)

3,053 

(2,520)

Plan Assets
Our portfolio strategy emphasizes a long-term equity orientation, signifi-
cant global diversification, the use of both public and private investments 
and financial and operational risk controls. Our diversification and risk 
control processes serve to minimize the concentration of risk. Assets are 
allocated according to long-term risk and return estimates. Both active 
and passive management approaches are used depending on perceived 
market efficiencies and various other factors.

While target allocation percentages will vary over time, the company’s 
overall investment strategy is to achieve a mix of assets, which allows us 
to meet projected benefits payments while taking into consideration risk 
and return. The target allocations for plan assets are currently 60% equity, 
25% fixed income, 9% private equity, 4% real estate and 2% cash invest-
ments. Our target policies are revisited every few years to ensure they are 
in line with fund objectives. There are no significant concentrations of 
risk, in terms of sector, industry, geography or company names. 

Pension plan assets include Verizon common stock of $67 million and $87 
million at December 31, 2009 and 2008, respectively. In our health care 
and life plans, there was not a significant amount of Verizon common 
stock held at the end of 2009 and 2008.

64

Pension Plans
The fair values for the pension plans by asset category at December 31, 
2009 are as follows:

Asset Category

Total

Level 1 

(dollars in millions)
Level 3

Level 2

Cash and cash equivalents
Equity securities
Fixed income securities
  U.S. Treasuries and agencies
  Corporate bonds

International bonds

  Other
Real estate
Other
  Private equity
  Hedge funds
Total

 $ 

 2,299 
 12,691 

 $ 

 2,299 
 12,691 

 $ 

 $ 

–
–

–
–

 1,095 
 2,531 
 1,112 
 646 
 1,541 

 428 
 158 
 774 
–
–

 667 
 2,236 
 338 
 646 
–

–
 137 
–
–
 1,541 

 5,362 
 1,315 
 $  28,592 

–
–
 $  16,350 

 26 
 1,315 
 5,228 

 $ 

 5,336 
–
 7,014

 $ 

A reconciliation of the beginning and ending balance of pension plan 
assets  that  are  measured  at  fair  value  using  significant  unobservable 
inputs as of December 31, 2009 is as follows:

Corporate
Bonds

Real 
Estate

Private
Equity

Total

(dollars in millions)

Balance at December 31, 2008
Actual gain (loss) on plan assets
Purchases and sales
Transfers in and/or out of Level 3
Balance at December 31, 2009

 $ 

 $ 

 23 
 26 
 84 
 4 
 137 

 $  1,665 
 (455)
 331 
–
 $  1,541 

 $  5,101 
 (5)
 263 
 (23)
 $  5,336 

 $  6,789 
 (434)
 678 
 (19)
 $  7,014

The fair values for the other postretirement benefit plans by asset cat-
egory at December 31, 2009 are as follows:

Asset Category

Total

Level 1 

(dollars in millions)
Level 3

Level 2

Cash and cash equivalents
Equity securities
Fixed income securities
  U.S. Treasuries and agencies
  Corporate bonds

International bonds

  Other
Other
Total

 $ 

 166 
 2,240 

 $ 

 27 
 1,795 

 $ 

 139 
 445 

 $ 

 61 
 275 
 81 
 231 
 37 
 3,091 

 36 
 42 
 13 
–
–
 1,913 

 $ 

 $ 

 25 
 233 
 68 
 231 
 37 
 1,178 

 $ 

 $ 

–
–

–
–
–
–
–
–

Plan  assets  are  recognized  and  measured  at  fair  value  in  accordance 
with the accounting standards regarding fair value measurements. The 
following are general descriptions of asset categories, as well as the valu-
ation methodologies and inputs used to determine the fair value of each 
major category of plan assets. 

Cash and cash equivalents include short-term investment funds, primarily 
in diversified portfolios of investment grade money market instruments 
and are valued using quoted market prices or other valuation methods, 
and thus classified within Level 1 or Level 2 of the fair value hierarchy. 

Equity  securities  are  investments  in  common  stock  of  domestic  and 
international corporations in a variety of industry sectors, and are valued 
primarily using quoted market prices and generally classified within Level 
1 in the fair value hierarchy. 

Fixed income securities include U.S. Treasuries and agencies, debt obli-
gations of foreign governments and debt obligations in corporations of 
domestic and foreign issuers. Fixed income also includes investments 

 
 
 
 
 
 
Notes to Consolidated Financial Statements  continued

in asset backed securities such as collateralized mortgage obligations, 
mortgage  backed  securities  and  interest  rate  swaps. The  fair  value  of 
fixed income securities are based on observable prices for identical or 
comparable assets, adjusted using benchmark curves, sector grouping, 
matrix pricing, broker/dealer quotes and issuer spreads, and are generally 
classified within Level 1 or Level 2 in the fair value hierarchy. 

Real estate investments include those in limited partnerships that invest 
in various commercial and residential real estate projects both domesti-
cally and internationally. The fair values of real estate assets are typically 
determined by using income and/or cost approaches or comparable sales 
approach,  taking  into  consideration  discount  and  capitalization  rates, 
financial conditions, local market conditions and the status of the capital 
markets, and thus are classified within Level 3 in the fair value hierarchy. 

Private equity investments include those in limited partnerships that invest 
in operating companies that are not publicly traded on a stock exchange. 
Investment strategies in private equity include leveraged buyouts, ven-
ture capital, distressed investments and investments in natural resources. 
These investments are valued using inputs such as trading multiples of 
comparable public securities, merger and acquisition activity and pricing 
data from the most recent equity financing taking into consideration illi-
quidity, and thus are classified within Level 3 in the fair value hierarchy. 

Hedge fund investments include those seeking to maximize absolute 
returns using a broad range of strategies to enhance returns and provide 
additional diversification. The fair values of hedge funds are estimated 
using net asset value per share (NAV) of the investments. Verizon has the 
ability to redeem these investments at NAV within the near term and 
thus are classified within Level 2 of the fair value hierarchy. 

Cash Flows
In 2009, we contributed $213 million to our qualified pension plans, $124 
million to our nonqualified pension plans and $1,638 million to our other 
postretirement benefit plans. We have no material required qualified pen-
sion plan contributions in 2010. We also anticipate approximately $140 
million in contributions to our non-qualified pension plans and $1,890 
million to our other postretirement benefit plans in 2010.

Estimated Future Benefit Payments
The benefit payments to retirees are expected to be paid as follows:

Year

2010
2011
2012
2013
2014
2015 – 2019

Pension
Benefits

$

5,599 
3,796 
2,134 
2,206 
2,173 
10,723 

(dollars in millions)

Health Care and Life 
Prior to Medicare
Prescription 
Drug Subsidy

Expected 
Medicare Prescription
Drug Subsidy

$

2,076 
2,158 
2,169 
2,182 
2,175 
10,379 

$

99 
108 
120 
130 
140 
857

Savings Plan and Employee Stock Ownership Plans
We  maintain  four  leveraged  employee  stock  ownership  plans  (ESOP). 
Only one plan currently has unallocated shares. We match a certain per-
centage  of  eligible  employee  contributions  to  the  savings  plans  with 
shares of our common stock from this ESOP. At December 31, 2009, the 
number of unallocated and allocated shares of common stock in this 
ESOP  were  3  million  and  68  million,  respectively.  All  leveraged  ESOP 
shares are included in earnings per share computations.

Total savings plan costs were $725 million, $683 million and $712 million 
in 2009, 2008 and 2007, respectively. 

Severance Benefits
The following table provides an analysis of our severance liability recorded 
in  accordance  with  the  accounting  standard  regarding  employers’ 
accounting for postemployment benefits:

Year

2007
2008
2009

Beginning 
of Year

Charged to
Expense

Payments

Other End of Year

(dollars in millions)

 $  644 
1,024 
1,104 

$

743 
570 
1,034 

$ (363)
(509)
(522)

$

–
19 
22 

$ 1,024 
1,104 
1,638

The remaining severance liability is actuarially determined and includes 
the  impact  of  the  activities  described  below.  The  2009  expense 
includes charges for the involuntary separation of approximately 17,600 
employees and related charges; 4,200 of whom were separated in late 
2009, with the remainder expected to occur in 2010. The 2008 expense 
includes charges for the involuntary separation of approximately 8,600 
employees, including approximately 3,500 of whom were separated in 
the second half of 2008 and the remainder in 2009. The 2007 expense 
includes charges for the involuntary separation of 9,000 employees as 
described below.

Severance, Pension and Benefit Charges
During 2009, we recorded net pretax severance, pension and benefits 
charges  of  $4,046  million  ($2,487  million  after-tax).  Included  in  the 
charges were net pretax settlement losses of $1,183 million ($719 mil-
lion after-tax) related to employees that received lump-sum distributions, 
primarily  resulting  from  our  previous  separation  plans,  as  prescribed 
payment thresholds were reached. Additionally, we recorded net pretax 
pension and postretirement curtailment losses of $1,810 million ($1,100 
million after-tax) as workforce reductions caused the elimination of a sig-
nificant amount of future service requiring us to recognize a portion of 
the prior service costs and actuarial losses. These charges also included 
$1,053 million ($668 million after-tax) for planned workforce reductions of 
approximately 17,600 employees, 4,200 of which occurred in late 2009. 

During 2008, we recorded net pretax severance, pension and benefits 
charges of $950 million ($588 million after-tax). These charges primarily 
included $586 million ($363 million after-tax) for workforce reductions in 
connection with the separation of approximately 8,600 employees and 
related charges; 3,500 of whom were separated in the second half of 2008 
and the remainder in 2009. Also included are net pretax pension settle-
ments losses of $364 million ($225 million after-tax) related to employees 
that received lump-sum distributions, primarily resulting from our separa-
tion plans in which prescribed payment thresholds have been reached. 

During the fourth quarter of 2007, we recorded charges of $772 million 
($477 million after-tax) primarily in connection with workforce reductions 
of 9,000 employees and related charges, 4,000 of whom were separated 
in the fourth quarter of 2007 with the remaining reductions occurring 
throughout 2008. In addition, we adjusted our actuarial assumptions for 
severance to align with future expectations. 

65

 
 
Notes to Consolidated Financial Statements  continued

NOTE  13

INCOME  TAxES 

The  components  of  Income  before  provision  for  income  taxes, 
Discontinued operations, Extraordinary item and Cumulative effect of 
accounting change are as follows:

The  following  table  shows  the  principal  reasons  for  the  difference 
between the effective income tax rate and the statutory federal income 
tax rate:

Years Ended December 31, 

2009

(dollars in millions)
2007

2008

Domestic
Foreign

 $  10,673 
 895 
 $  11,568 

 $   14,993 
 921 
 $   15,914 

 $   13,561 
 984 
 $   14,545

The components of the provision for income taxes from continuing oper-
ations are as follows:

Years Ended December 31, 

2009

2008

2007

Statutory federal income tax rate
State and local income tax rate,  

net of federal tax benefits

Distributions from foreign investments
Equity in earnings from  

 –

unconsolidated businesses

Noncontrolling interest
Other, net
Effective income tax rate

35.0%

35.0%

35.0%

0.8 

(1.9)
(18.7)
(4.7)
10.5%

2.5 
(0.4)

(1.4)
(12.3)
(2.5)
20.9%

2.2 
3.9 

(1.5)
(11.0)
(1.2)
27.4%

Years Ended December 31, 

Current
  Federal
  Foreign
  State and Local

Deferred
  Federal
  Foreign
  State and Local

Investment tax credits
Total income tax expense

2009

 (611)
 73 
 364 
 (174)

 1,085 
 (35)
 340 
 1,390 
 (6)
 1,210 

 $ 

 $ 

(dollars in millions)
2007

2008

 $ 

 $ 

365 
240 
543 
1,148 

2,214 
(91)
66 
2,189 
(6)
3,331 

 $ 

 $ 

2,568 
461 
545 
3,574 

397 
66 
(48)
415 
(7)
3,982

The effective income tax rate in 2009 decreased to 10.5% from 20.9% in 
2008. The decrease was primarily driven by higher earnings attributable 
to the noncontrolling interest, which accounted for an 18.7 percentage 
point reduction in the effective tax rate in 2009 compared to a 12.3 per-
centage point reduction in 2008. Included within the (4.7)% ‘Other, net’ 
above is the impact of lower federal taxes, net of higher state taxes attrib-
utable to prior year adjustments to tax balances that were not material to 
the overall effective income tax rate.

The state and local income tax rate, net of federal tax benefits, in 2009 
decreased to 0.8% from 2.5% in 2008 due to reductions in unrecognized 
tax benefits after statutes of limitations in multiple jurisdictions lapsed 
and the impact of earnings attributable to the noncontrolling interest.

The effective income tax rate in 2008 decreased to 20.9% from 27.4% in 
2007. The decrease was primarily due to recording $610 million of for-
eign and domestic taxes and expenses in 2007 relating to our share of 
Vodafone Omnitel’s distributable earnings. This expense, which increased 
the effective tax rate by 3.9 percentage points in 2007 compared to 2008, 
was  primarily  comprised  of  $300  million  of  Italian  withholding  taxes 
and $260 million of U.S. federal income taxes. Verizon received net dis-
tributions from Vodafone Omnitel in April 2008 and December 2007 of 
approximately $670 million and $2,100 million, respectively. 

The state and local income tax rate, net of federal tax benefits, in 2008 
increased to 2.5% from 2.2% in 2007. The increase was primarily due to 
an increase in earnings at Verizon Wireless, apportioned to states with 
higher state income tax rates than the remainder of the Company’s oper-
ations. This increase was partially offset by lower expenses recorded for 
unrecognized tax benefits in 2008 compared to 2007. In addition, overall 
state income taxes in 2007 was also positively impacted by the lower tax 
rate applicable to earnings from its investments in unconsolidated busi-
nesses. Specifically, the Company disposed of its interest in CANTV in the 
second quarter of 2007, and as a result, the positive impact of the CANTV 
earnings was reduced in 2007 and eliminated in 2008.

66

 
 
 
 
 
 
 
 
 
 
Notes to Consolidated Financial Statements  continued

Deferred taxes arise because of differences in the book and tax bases of 
certain assets and liabilities. Significant components of deferred tax are 
shown in the following table:

Unrecognized Tax Benefits
A reconciliation of the beginning and ending balance of unrecognized 
tax benefits is as follows: 

At December 31,

Employee benefits
Tax loss and credit carry forwards
Uncollectible accounts receivable
Other – assets

Valuation allowances
Deferred tax assets

Former MCI intercompany accounts receivable  

basis difference

Depreciation
Leasing activity
Wireless joint venture including wireless licenses
Other – liabilities
Deferred tax liabilities
Net deferred tax liability

(dollars in millions)
2008

2009

 $  13,204 
 2,786 
 303 
 1,269 
 17,562 
 (2,942)
 14,620 

 $   13,174 
 2,634 
 341 
 953 
 17,102 
 (2,995)
 14,107 

 1,633 
 10,416 
 2,081 
 18,249 
 1,012 
 33,391 
 $  18,771 

 1,818 
 8,157 
 2,218 
 12,957 
 823 
 25,973 
 $   11,866

Employee benefits deferred tax assets include $9,161 million and $10,344 
million at December 31, 2009 and 2008, respectively, recognized in accor-
dance with the accounting standard relating to an employer’s accounting 
for defined benefit pension and other postretirement benefit plans (see 
Note 12).

At December 31, 2009, undistributed earnings of our foreign subsidiaries 
indefinitely invested outside of the United States amounted to approxi-
mately  $1,100  million. We  have  not  provided  deferred  taxes  on  these 
earnings because we intend that they will remain indefinitely invested out-
side of the United States. Determination of the amount of unrecognized 
deferred taxes related to these undistributed earnings is not practical.

At December 31, 2009, we had net tax loss and credit carry forwards (tax 
effected) for income tax purposes of approximately $3,300 million. Of 
these net tax loss and credit carry forwards (tax effected), approximately 
$2,600  million will expire between 2010  and  2029  and  approximately 
$700 million may be carried forward indefinitely. The amount of net tax 
loss and credit carry forwards (tax effected) reflected as a deferred tax 
asset above has been reduced by approximately $639 million and $614 
million at December 31, 2009 and 2008, respectively, due to federal and 
state tax law limitations on utilization of net operating losses. 

During 2009, the valuation allowance decreased $53 million. The balance 
at December 31, 2009 is primarily related to state and foreign tax losses 
and credit carry forwards. Beginning January 1, 2009, we adopted the 
new accounting standard relating to business combinations. Due to the 
adoption of this standard, the reversal of valuation allowances associated 
with acquired losses recognized during 2009 was reflected in income  
tax expense.

Balance at January 1,
Additions based on tax positions related  

to the current year

Additions for tax positions of prior years
Reductions for tax positions of prior years
Settlements
Lapses of statutes of limitations
Balance at December 31,

2009

(dollars in millions)
2007

2008

 $ 

 2,622 

 $ 

2,883 

 $ 

2,958 

 288 
 1,128 
 (477)
 (27)
 (134)
 3,400 

 $ 

 $ 

251 
344 
(651)
(126)
(79)
2,622 

 $ 

141 
291 
(420)
(11)
(76)
2,883

Included in the total unrecognized tax benefits at December 31, 2009, 
2008  and  2007  is  $2,099  million,  $1,631  million  and  $1,245  million, 
respectively,  that  if  recognized,  would  favorably  affect  the  effective 
income tax rate. 

We recognize any interest and penalties accrued related to unrecognized 
tax benefits in income tax expense. During 2009 and 2008, we recog-
nized a net after tax benefit in the income statement related to interest 
and penalties of approximately $14 million and $55 million respectively. 
During 2007, we recognized a net after tax expense in the income state-
ment related to interest and penalties of approximately $175 million. We 
had approximately $552 million (after-tax) and $538 million (after-tax) for 
the payment of interest and penalties accrued in the balance sheets at 
December 31, 2009 and December 31, 2008, respectively. 

The increase in unrecognized tax benefits during 2009 was primarily due 
to the acquisition of Alltel, from the filing of a refund claim related to 
non-U.S. income taxes, and increased unrecognized tax benefits related 
to non-U.S. income tax audits, partially offset by the resolution of certain 
U.S. income tax examinations. 

Verizon and/or its subsidiaries file income tax returns in the U.S. federal 
jurisdiction, and various state, local and foreign jurisdictions. The Internal 
Revenue Service (IRS) is currently examining the Company’s U.S. income 
tax returns for the years 2004 through 2006. As a large taxpayer, we are 
under continual audit by the IRS and multiple state and foreign jurisdic-
tions on numerous open tax positions. Significant foreign examinations 
are ongoing in Canada, Australia and Italy for tax years as early as 2002. 
It is reasonably possible that the amount of the remaining liability for 
unrecognized tax benefits could change by a significant amount during 
the next twelve-month period. An estimate of the range of the possible 
change cannot be made until issues are further developed or examina-
tions close.

67

 
 
Notes to Consolidated Financial Statements  continued

In 2008, we completed the spin-off of our local exchange and related busi-
ness assets in Maine, New Hampshire and Vermont. Accordingly, Wireline 
results from divested operations, including the impact of the non stra-
tegic assets sold during the first quarter of 2007, have been reclassified to 
Corporate and Other and reflect comparable operating results. In 2007, 
we completed the sale of our 52% interest in TELPRI and our interest in 
CANTV which were reported in our former International segment. 

Our segments and their principal activities consist of the following:

Segment

Description

Domestic Wireless 

Domestic  Wireless’s  products  and  services  include 
wireless  voice  and  data  services  and  equipment  sales 
across the U.S.

Wireline

Wireline’s communications products and services include 
voice, Internet access, broadband video and data, next 
generation  Internet  protocol  (IP)  network  services, 
network  access,  long  distance  and  other  services. We 
provide these products and services to consumers in the 
U.S., as well as to carriers, businesses and government 
customers both in the U.S. and in 150 other countries 
around the world.

NOTE  14

SEGMENT  INFORMATION 

Reportable Segments
We have two reportable segments, which we operate and manage as 
strategic business units and organize by products and services. We mea-
sure and evaluate our reportable segments based on segment operating 
income, consistent with the chief operating decision maker’s assessment 
of segment performance.

Beginning in 2009, we changed the manner in which the Wireline seg-
ment  reports  Operating  revenues  to  align  our  financial  presentation 
to the continued evolution of the wireline business. Accordingly, there 
are four revenue-producing lines  of business  within  the Wireline seg-
ment:  Mass  Markets,  Global  Enterprise,  Global  Wholesale  and  Other. 
Mass Markets includes consumer and small business revenues. Global 
Enterprise  includes  retail  revenue  from  enterprise  customers,  both 
domestic and international. Global Wholesale includes wholesale reve-
nues, both domestic and international. Other primarily includes operator 
services,  payphone  services  and  revenues  from  the  former  MCI  mass 
markets customer base. 

Corporate,  eliminations  and  other  includes  unallocated  corporate 
expenses,  intersegment  eliminations  recorded  in  consolidation,  the 
results of other businesses, such as our investments in unconsolidated 
businesses, lease financing, and other adjustments and gains and losses 
that are not allocated in assessing segment performance due to their 
non-recurring  or  non-operational  nature.  Although  such  transactions 
are excluded  from the business segment  results,  they  are  included  in 
reported consolidated earnings. Gains and losses that are not individu-
ally significant are included in all segment results, since these items are 
included in the chief operating decision maker’s assessment of segment 
performance. 

The reconciliation of segment operating revenues and expenses to con-
solidated  operating revenues and expenses  below  also  include those 
items  of  a  non-recurring  or  non-operational  nature. We  exclude  from 
segment results the effects of certain items that management does not 
consider in assessing segment performance, primarily because of their 
non-recurring non-operational nature. 

The following table provides operating financial information for our two reportable segments:

2009

Domestic Wireless

Wireline

External Operating Revenues
  Service revenue
  Equipment and other
  Mass Markets
  Global Enterprise
  Global Wholesale
  Other
Intersegment revenues
  Total operating revenues
Cost of services and sales
Selling, general and administrative expense
Depreciation and amortization expense
  Total operating expenses
Operating income

Assets
Plant, property and equipment, net
Capital expenditures

68

 $ 

 $ 

 53,426 
 8,604 
–
–
–
–
 101 
 62,131 
 19,749 
 17,847 
 7,030 
 44,626 
 17,505 

 $   135,162 
 30,849 
 7,152 

 $ 

 $ 

 $ 

–
–
19,744 
14,988 
8,387 
1,626 
1,335 
 46,080 
 24,144 
 10,833 
 9,122 
 44,099 
 1,981 

 91,778 
 59,373 
 8,892 

(dollars in millions)
Total Segments

 $ 

 $ 

 53,426 
 8,604 
 19,744 
 14,988 
 8,387 
 1,626 
 1,436 
 108,211 
 43,893 
 28,680 
 16,152 
 88,725 
 19,486 

 $   226,940 
 90,222 
 16,044

Notes to Consolidated Financial Statements  continued

2008

Domestic Wireless

Wireline

External Operating Revenues
  Service revenue
  Equipment and other
  Mass Markets
  Global Enterprise
  Global Wholesale
  Other
Intersegment revenues
  Total operating revenues
Cost of services and sales
Selling, general and administrative expense
Depreciation and amortization expense
  Total operating expenses
Operating income

Assets
Plant, property and equipment, net
Capital expenditures

$

$

 42,560 
 6,666 
–
–
–
–
 106 
 49,332 
 15,660 
 14,273 
 5,405 
 35,338 
 13,994 

$  111,979 
 27,136 
 6,510 

2007

Domestic Wireless

External Operating Revenues
  Service revenue
  Equipment and other
  Mass Markets
  Global Enterprise
  Global Wholesale
  Other
Intersegment revenues
  Total operating revenues
Cost of services and sales
Selling, general and administrative expense
Depreciation and amortization expense
  Total operating expenses
Operating income

Assets
Plant, property and equipment, net
Capital expenditures

$

$

$

 37,951 
 5,826 
–
–
–
–
 105 
 43,882 
 13,456 
 13,477 
 5,154 
 32,087 
 11,795 

 83,755 
 25,971 
 6,503 

$

$

$

$

$

$

–
–
 19,785 
 15,777 
 9,240 
 2,176 
 1,236 
 48,214 
 24,274 
 11,047 
 9,031 
 44,352 
 3,862 

 90,386 
 58,287 
 9,797 

Wireline

–
–
 19,541 
 15,712 
 9,638 
 2,998 
 1,240 
 49,129 
 24,181 
 11,527 
 8,927 
 44,635 
 4,494 

 92,264 
 58,702 
 10,956 

(dollars in millions)
Total Segments

$

$

 42,560 
 6,666 
 19,785 
 15,777 
 9,240 
 2,176 
 1,342 
 97,546 
 39,934 
 25,320 
 14,436 
 79,690 
 17,856 

$  202,365 
 85,423 
 16,307

(dollars in millions)
Total Segments

$

$

 37,951 
 5,826 
 19,541 
 15,712 
 9,638 
 2,998 
 1,345 
 93,011 
 37,637 
 25,004 
 14,081 
 76,722 
 16,289 

$  176,019 
 84,673 
 17,459

69

Notes to Consolidated Financial Statements  continued

Reconciliation to Consolidated Financial Information
A reconciliation of the segment operating revenues to consolidated operating revenues is as follows:

Operating Revenues
Total reportable segments
Reconciling items:

Impact of dispositions and operations sold

  Corporate, eliminations and other
Consolidated operating revenues

2009

2008

$  108,211 

–
 (403)
$  107,808 

$

97,546 

258 
(450)
97,354 

$

(dollars in millions)
2007

$

93,011 

1,094 
(636)
93,469

$

A reconciliation of the total of the reportable segments’ operating income to consolidated Income before provision for income taxes, discontinued 
operations and extraordinary item is as follows:

Operating Income
Total segment operating income
  Merger integration and acquisition costs (see Note 2)
  Access line spin-off and other charges (see Note 3)
  Taxes on foreign distributions (see Note 13)
  Severance, pension and benefit charges (see Note 12)

Impact of divested operations (see Note 3)
  Verizon Foundation contribution (see Note 3)
  Corporate, eliminations and other
Consolidated operating income

Equity in earnings of unconsolidated businesses
Other income (expense), net
Interest expense
Income Before Provision for Income Taxes, Discontinued Operations  

and Extraordinary Item

Assets
Total reportable segments
Corporate, eliminations and other
Total consolidated

2009

$  19,486 
 (954)
 (453)
–
 (4,046)
–
–
 (6)
$  14,027 

 553 
 90 
 (3,102)

$

$

2008

 17,856 
 (174)
 (103)
–
 (950)
 44 
–
 211 
 16,884 

 567 
 282 
 (1,819)

(dollars in millions)
2007

$

$

 16,289 
 (178)
 (84)
 (15)
 (772)
 182 
 (100)
 256 
 15,578 

 585 
 211 
 (1,829)

$  11,568 

$

 15,914 

$

 14,545 

$  226,940 
 311 
$  227,251 

$  202,365 
 (13)
$  202,352 

We generally account for intersegment sales of products and services and asset transfers at current market prices. No single customer accounted 
for more than 10% of our total operating revenue during the years ended December 31, 2009, 2008 and 2007. International operating revenues and 
long-lived assets are not significant.

70

 
 
Notes to Consolidated Financial Statements  continued

NOTE  15

COMPREHENSIVE INCOME

Comprehensive income (loss) consists of net income and other gains and 
losses affecting equity that, under GAAP, are excluded from net income. 
Significant changes in the components of Other comprehensive income 
(loss), net of income tax expense (benefit), are described below.

Foreign Currency Translation
The changes in Foreign currency translation adjustments were as follows:

Years Ended December 31, 

2009

(dollars in millions)
2007

2008

Foreign Currency Translation 

Adjustments:

Vodafone Omnitel
CANTV
Other international operations

 $ 

 $ 

 49 
–
 29 
 78 

 $ 

 $ 

(119)
–
(112)
(231)

 $ 

 $ 

397 
412 
29 
838

Net Unrealized Gains (Losses) on Cash Flow Hedges
The changes in Unrealized gains (losses) on cash flow hedges were as 
follows:

Years Ended December 31, 

2009

(dollars in millions)
2007

2008

 $ 

 112 

 $ 

 (43)

 $ 

 (2)

Unrealized Gains (Losses) on  

Cash Flow Hedges

Unrealized gains (losses), net of taxes
Less reclassification adjustments  
for gains realized in net income, 

  net of taxes
Net unrealized gains (losses) on  

cash flow hedges

 $ 

 87 

 $ 

 (40)

 $ 

 25 

 (3)

 (3)

 1

Unrealized Gains (Losses) on Marketable Securities
The changes in Unrealized gains (losses) on marketable securities were 
as follows:

Years Ended December 31, 

2009

(dollars in millions)
2007

2008

Unrealized Gains (Losses) on  

Marketable Securities

Unrealized gains (losses), net of taxes
Less reclassification adjustments  

for gains (losses) realized in net income, 
net of taxes

Net unrealized gains (losses)  
on marketable securities

 $ 

 95 

 $ 

 (142)

 $ 

 13 

 8 

 (45)

 17 

 $ 

 87 

 $ 

 (97)

 $ 

 (4)

Accumulated Other Comprehensive Loss
The  components  of  Accumulated  other  comprehensive  loss  were  as 
follows: 

At December 31,

Foreign currency translation adjustments
Net unrealized gain (loss) on cash flow hedges
Unrealized gain (loss) on marketable securities
Defined benefit pension and postretirement plans
Accumulated Other Comprehensive Loss

(dollars in millions)
2008

2009

 $ 

 1,014 
 37 
 50 
 (12,580)
 $  (11,479)

 $ 

 936 
 (50)
 (37)
 (14,221)
 $  (13,372)

Foreign Currency Translation Adjustments
The change in Foreign currency translation adjustments during 2009 was 
primarily driven by the devaluation of the U.S. dollar against the Euro. The 
change in Foreign currency translation adjustments during 2008 was pri-
marily driven by the settlement of the foreign currency forward contracts, 
which hedged a portion of our net investment in Vodafone Omnitel and 
the devaluation of the Euro. During 2007, we sold our interest in CANTV 
(see Note 3).

Net Unrealized Gains (Losses) on Cash Flow Hedges
During 2009 and 2008, Unrealized gains on cash flow hedges, included in 
Other comprehensive income attributable to noncontrolling interest, pri-
marily reflects activity related to the cross currency swap (see Note 10).

Defined Benefit Pension and Postretirement Plans
The change in Defined benefit pension and postretirement plans of $1.6 
billion, net of taxes of $1.2 billion at December 31, 2009 was attributable 
to the change in the funded status of the plans in connection with the 
required annual pension and postretirement valuation. The funded status 
was impacted by changes in asset performance, actuarial assumptions, 
plan experience and settlement losses (see Note 12).

The change in Defined benefit pension and postretirement plans of $8.5 
billion, net of taxes of $5.4 billion at December 31, 2008 was attribut-
able to the change in the funded status of the plans in connection with 
the required annual pension and postretirement valuation. The funded 
status was impacted by changes in asset performance, actuarial assump-
tions, and plan experience. In addition to the pension and postretirement 
items, we recorded a reduction to the beginning balance of Accumulated 
other comprehensive loss of $79 million ($44 million after-tax) in connec-
tion with the spin-off of our local exchange and related business assets in 
Maine, New Hampshire and Vermont.

The change in Defined benefit pension and postretirement plans of $1.9 
billion, net of taxes of $0.7 billion, at December 31, 2007 was attributable 
to the change in the funded status of the plans in connection with the 
required annual pension and postretirement valuation. The funded status 
was impacted by changes in actuarial assumptions, asset performance 
and plan experience.

71

 
 
 
 
Notes to Consolidated Financial Statements  continued

NOTE  16

ADDITIONAL  FINANCIAL  INFORMATION

The tables that follow provide additional financial information related to our consolidated financial statements:

2009

$  14,562 
 4,029 
 (927)
 3,020 

2009

$

158 
2,573 

 1,044 
 35,861 
 6,865 
 23,929 

$

2008

 13,182 
 2,566 
 (747)
 2,754 

2009

$

 4,337 
 3,486 
 5,084 
 872 
 1,444 
$  15,223 

$

$

$

 2,644 
 1,372 
 2,692 
 6,708 

2008

1,206 
 1,664 

 397 
 2,800 
 376 
 1,505 

(dollars in millions)
2007

$

 13,036 
 2,258 
 (429)
 2,463

(dollars in millions)
2008

$

$

$

$

 3,856 
 2,299 
 4,871 
 652 
 2,136 
 13,814 

 2,651 
 1,334 
 3,114 
 7,099

(dollars in millions)
2007

$

2,491 
1,682 

 17 
 589 
 154 
–

Income Statement Information

Years Ended December 31, 

Depreciation expense
Interest cost incurred
Capitalized interest
Advertising costs

Balance Sheet Information

Years Ended December 31, 

Accounts Payable and Accrued Liabilities
Accounts payable
Accrued expenses
Accrued vacation, salaries and wages
Interest payable
Taxes payable

Other Current Liabilities
Advance billings and customer deposits
Dividends payable
Other

Cash Flow Information

Years Ended December 31, 

Cash Paid
Income taxes, net of amounts refunded
Interest, net of amounts capitalized

Supplemental Investing and Financing Transactions
Cash acquired in business combinations
Assets acquired in business combinations
Liabilities assumed in business combinations
Debt assumed in business combinations

72

 
 
 
Notes to Consolidated Financial Statements  continued

NOTE  17

COMMITMENTS AND CONTINGENCIES

Several state and federal regulatory proceedings may require our tele-
phone operations to pay penalties or to refund to customers a portion 
of the revenues collected in the current and prior periods. There are also 
various legal actions pending to which we are a party and claims which, 
if asserted, may lead to other legal actions. We have established reserves 
for  specific  liabilities  in  connection  with  regulatory  and  legal  actions, 
including environmental matters that we currently deem to be probable 
and estimable. We do not expect that the ultimate resolution of pending 
regulatory and legal matters in future periods, including the Hicksville 
matter described below, will have a material effect on our financial con-
dition, but it could have a material effect on our results of operations for 
a given reporting period.

During  2003,  under  a  government-approved  plan,  remediation  com-
menced at the site of a former Sylvania facility in Hicksville, New York 
that processed nuclear fuel rods in the 1950s and 1960s. Remediation 
beyond original expectations proved to be necessary and a reassessment 
of the anticipated remediation costs was conducted. A reassessment of 
costs related to remediation efforts at several other former facilities was 
also undertaken. In September 2005, the Army Corps of Engineers (ACE) 
accepted  the  Hicksville  site  into  the  Formerly  Utilized  Sites  Remedial 
Action Program. This may result in the ACE performing some or all of the 
remediation effort for the Hicksville site with a corresponding decrease 
in costs to Verizon. To the extent that the ACE assumes responsibility for 
remedial work at the Hicksville site, an adjustment to a reserve previously 
established for the remediation may be made. Adjustments to the reserve 
may also be made based upon actual conditions discovered during the 
remediation at this or any other site requiring remediation.

In connection with the execution of agreements for the sales of busi-
nesses and investments, Verizon ordinarily provides representations and 
warranties to the purchasers pertaining to a variety of nonfinancial mat-
ters, such as ownership of the securities being sold, as well as indemnity 
from certain financial losses.

Subsequent to the sale of Verizon Information Services Canada in 2004, 
we continue to provide a guarantee to publish directories, which was 
issued when the directory business was purchased in 2001 and had a 
30-year term (before extensions). The preexisting guarantee continues, 
without modification, despite the subsequent sale of Verizon Information 
Services  Canada  and  the  spin-off  of  our  domestic  print  and  Internet 
yellow pages directories business. The possible financial impact of the 
guarantee, which is not expected to be adverse, cannot be reasonably 
estimated since a variety of the potential outcomes available under the 
guarantee result in costs and revenues or benefits that may offset each 
other. In addition, performance under the guarantee is not likely.

As of December 31, 2009, letters of credit totaling approximately $117 
million were executed in the normal course of business, which support 
several financing arrangements and payment obligations to third parties.

We have several commitments primarily to purchase programming and 
network services, equipment and software from a variety of suppliers 
totaling  $9,925  million.  Of  this  total  amount,  we  expect  to  purchase 
$3,415  million  in  2010,  $4,233  million  in  2011  through  2012,  $1,887 
million in 2013 through 2014 and $390 million thereafter. The commit-
ments to purchase programming services are with television networks 
and broadcast stations. The amounts included for such commitments are 
based on several factors, including the number of subscribers receiving 
the programming. Since most of these programming commitments have 
no minimum volume requirement, we estimated our obligation based 
on subscribers at December 31, 2009, at applicable pricing stipulated in 
the contracts that were in effect as of December 31, 2009. 

73

Notes to Consolidated Financial Statements  continued

NOTE  18

QUARTERLY  FINANCIAL  INFORMATION  (UNAUDITED)

Quarter Ended

2009
March 31
June 30
September 30
December 31

2008
March 31
June 30
September 30
December 31

Operating
Revenues

Operating 
Income

 $  26,591 
 26,861 
 27,265 
 27,091 

 $   23,833 
 24,124 
 24,752 
 24,645 

 $ 

 4,694 
 4,418 
 3,986 
 929 

 $ 

 4,333 
 4,546 
 4,173 
 3,832 

Net Income (Loss) attributable to Verizon(1)

(dollars in millions, except per share amounts)

Amount

 $ 

 1,645 
 1,483 
 1,176 
 (653)

 $ 

 1,642 
 1,882 
 1,669 
 1,235 

Per Share-
Basic

Per Share-
Diluted

Net Income

 $ 

 $ 

 .58 
 .52 
 .41 
(.23)

 .57 
 .66 
 .59 
 .43 

 $ 

 $ 

 .58 
 .52 
 .41 
(.23)

 .57 
 .66 
 .59 
 .43 

 $ 

 3,210 
 3,160 
 2,887 
 1,101 

 $ 

 3,049 
 3,404 
 3,199 
 2,931

•	 Results	of	operations	for	the	first	quarter	of	2009	include	after-tax	charges	attributable	to	Verizon	of	$96	million	related	to	acquisition	related	charges	and	$50	million	of	merger	 

integration costs. 

•	 Results	of	operations	for	the	second	quarter	of	2009	include	after-tax	charges	attributable	to	Verizon	of	$253	million	related	to	severance,	pension	and	benefits	charges,	$52	million	of	merger	

integration costs and $8 million of acquisition related charges. 

•	 Results	of	operations	for	the	third	quarter	of	2009	include	after-tax	charges	attributable	to	Verizon	of	$372	million	related	to	severance,	pension	and	benefits	charges,	$103	million	of	merger	

integration and acquisition costs, and $41 million related to access line spin-off charges. 

•	 Results	of	operations	for	the	fourth	quarter	of	2009	include	after-tax	charges	attributable	to	Verizon	of	$1,862	million	for	severance,	pension	and	benefits	charges,	$246	million	for	wireline	

cost reduction initiatives and access line spin-off charges, and $71 million of merger integration and acquisition costs. 

•	 Results	of	operations	for	the	first	quarter	of	2008	include	after-tax	charges	of	$18	million	for	merger	integration	costs	and	$81	million	related	to	access	line	spin-off	charges.
•	 Results	of	operations	for	the	second	quarter	of	2008	include	after-tax	charges	attributable	to	Verizon	of	$22	million	for	merger	integration	costs.
•	 Results	of	operations	for	the	third	quarter	of	2008	include	after-tax	charges	attributable	to	Verizon	of	$32	million	for	merger	integration	costs	and	$164	million	for	severance,	pension	and	

benefit charges.

•	 Results	of	operations	for	the	fourth	quarter	of	2008	include	after-tax	charges	attributable	to	Verizon	of	$35	million	for	merger	integration	costs,	$31	million	investment	related	charges	attrib-

utable to an other-than-temporary decline in the fair value of our investments in marketable securities, and $424 million for severance, pension and other charges.

(1) Net income attributable to Verizon per common share is computed independently for each quarter and the sum of the quarters may not equal the annual amount. 

74

Board of Directors

Richard L. Carrión 
Chairman and Chief Executive Officer 
Popular, Inc. 
and Chairman and Chief Executive Officer 
Banco Popular de Puerto Rico

M. Frances Keeth 
Retired Executive Vice President 
Royal Dutch Shell plc

Robert W. Lane 
Retired Chairman and Chief Executive Officer 
Deere & Company

Sandra O. Moose 
President 
Strategic Advisory Services LLC

Joseph Neubauer 
Chairman and Chief Executive Officer 
ARAMARk Holdings Corporation

Donald T. Nicolaisen 
Former Chief Accountant 
United States Securities and 
Exchange Commission

Thomas H. O’Brien 
Retired Chairman and Chief Executive Officer 
The PNC Financial Services Group, Inc. 
and PNC Bank, N.A.

Clarence Otis, Jr. 
Chairman and Chief Executive Officer 
Darden Restaurants, Inc.

Hugh B. Price 
Visiting Professor and Lecturer 
Woodrow Wilson School of Public and 
International Affairs, Princeton University 
and Non-Resident Senior Fellow 
The Brookings Institution

Ivan G. Seidenberg 
Chairman and Chief Executive Officer 
Verizon Communications Inc.

Rodney E. Slater*  
Partner 
Patton Boggs LLP

John W. Snow 
President 
JWS Associates, LLC

John R. Stafford 
Retired Chairman and Chief Executive Officer 
Wyeth

*

Rodney E. Slater was elected to the Board in 2010.

Corporate Officers and 
Executive Leadership

Ivan G. Seidenberg 
Chairman and Chief Executive Officer

John F. Killian 
Executive Vice President and 
Chief Financial Officer

Robert J. Barish 
Senior Vice President and Controller

John W. Diercksen 
Executive Vice President – 
Strategy, Development and Planning

Patrick R. Gaston 
President – Verizon Foundation

Holyce E. Hess Groos 
Senior Vice President and Treasurer

William L. Horton, Jr. 
Senior Vice President, Deputy General Counsel 
and Corporate Secretary

Shaygan Kheradpir 
Executive Vice President and 
Chief Information Officer

Ronald H. Lataille 
Senior Vice President – Investor Relations

Kathleen H. Leidheiser 
Senior Vice President – Internal Auditing

Richard J. Lynch 
Executive Vice President and 
Chief Technology Officer

Lowell C. McAdam 
Executive Vice President and 
President and Chief Executive Officer – 
Verizon Wireless

Randal S. Milch 
Executive Vice President and 
General Counsel

Marc C. Reed 
Executive Vice President – 
Human Resources

Virginia P. Ruesterholz 
President – Verizon Services Operations

Francis J. Shammo 
President – Verizon Telecom and Business

Thomas J. Tauke 
Executive Vice President – 
Public Affairs, Policy and Communications

75

Verizon Wireless received the highest numerical score among wireless providers in the proprietary J.D. Power and Associates 2010 Wireless Customer Care Performance StudySM – Vol. 1. Study based on 
9,685 total responses measuring 5 providers and measures opinions of consumers who contacted customer care between January 2009 and December 2009. Proprietary study results are based on 
experiences and perceptions of consumers surveyed July-December 2009. Your experiences may vary. Visit jdpower.com

Verizon received the highest numerical score among service providers in the East Region in the proprietary J.D. Power and Associates 2009 Internet Service Provider Residential Customer Satisfaction 
StudySM and 2008–2009 Residential Television Service Satisfaction StudiesSM. ISP study based on 23,997 total responses, measuring 11 providers and Television study based on 28,118 total responses, 
measuring 9 providers in the East region (CT, DE, DC, ME, MD, MA, NH, NJ, NY, PA, RI, VA, VT, WV) and measures satisfaction of consumers with their service provider. Proprietary study results are based on 
experiences and perceptions of consumers surveyed in January, March, June and July 2009. Your experiences may vary. Visit jdpower.com.

Verizon received the highest numerical score among large enterprise business service providers in the proprietary J.D. Power and Associates 2009 Major Provider Business Telecommunications Data and 
Voice Services StudiesSM. Data study based on 4,252 total responses and voice study on 3,304 total responses; measures opinions of large enterprise businesses (500+ employees). Proprietary study results 
are based on experiences and perceptions of businesses surveyed in January and April 2009. Your experiences may vary. Visit jdpower.com.

1 

2 

3 

76

v e r i zo n   co m m u n i c at i o n s   i n c .  2 0 0 9   a n n ua l   r e p o r t

Investor Information

Registered Shareowner Services
Questions or requests for assistance regarding changes to or transfers 
of your registered stock ownership should be directed to our transfer 
agent, Computershare Trust Company, N.A. at:

Verizon Communications Shareowner Services 
c/o Computershare 
P.O. Box 43078 
Providence, RI 02940-3078 
Phone: 800 631-2355 
Website: www.computershare.com/verizon 
Email: verizon@computershare.com 

Investor Services
Investor Website – Get company information and news on our  
website – www.verizon.com/investor

VZ Mail – Get the latest investor information delivered directly to your 
computer desktop. Subscribe to VzMail at our investor information  
website.

Stock Market Information
Shareowners of record at December 31, 2009: 773,417

Verizon is listed on the New York Stock Exchange (ticker symbol: VZ) 
and also on the London Stock Exchange.

Persons outside the U.S. may call: 781 575-3994

Common Stock Price and Dividend Information

Persons using a telecommunications device for the deaf (TDD) may call: 
800 524-9955

On-line Account Access – Registered shareowners can view account 
information on-line at: www.computershare.com/verizon

Click on “Create login” to register. For more information, contact 
Computershare.

Direct Dividend Deposit Service – Verizon offers an electronic funds 
transfer service to registered shareowners wishing to deposit dividends 
directly into savings or checking accounts on dividend payment dates. 
For more information, contact Computershare.

Direct Invest Stock Purchase and Ownership Plan – Verizon offers a 
direct stock purchase and share ownership plan. The plan allows cur-
rent and new investors to purchase common stock and to reinvest the 
dividends toward the purchase of additional shares. To receive a Plan 
Prospectus and enrollment form, contact Computershare or visit their 
website.

eTree® Program – Worldwide, Verizon is acting to conserve natural 
resources in a variety of ways. Now we are proud to offer shareowners 
an opportunity to be environmentally responsible. By receiving links 
to proxy, annual report and shareowner materials online, you can help 
Verizon reduce the amount of materials we print and mail. As a thank 
you for choosing electronic delivery, Verizon will plant a tree on your 
behalf. It’s fast and easy and you can change your electronic delivery 
options at any time. Sign up at www.eTree.com/verizon or call  
800 631-2355 or 781 575-3994.

Corporate Governance
Verizon’s Corporate Governance Guidelines are available on our  
website – www.verizon.com/investor

If you would prefer to receive a printed copy in the mail, please contact 
the Assistant Corporate Secretary:

Verizon Communications Inc. 
Assistant Corporate Secretary 
140 West Street, 29th Floor 
New York, NY 10007 

2009
Fourth Quarter
Third Quarter
Second Quarter
First Quarter

2008
Fourth Quarter
Third Quarter
Second Quarter
First Quarter*

Market Price 
High  

Low

$  34.13 $  28.57
28.31
28.64
26.10

32.69  
33.07  
34.76

Cash  
Dividend 
Declared 

$  0.475
0.475
0.460
0.460

$ 

34.90
36.34
39.94
44.12

$ 

23.07
30.25
33.84
33.00

$  0.460
0.460
0.430
0.430

*Prices have been adjusted for the spin-off of our local exchange and related 
business assets in Maine, New Hampshire and Vermont.

Form 10–K
To receive a copy of the 2009 Annual Report on Form 10-K, which is 
filed with the Securities and Exchange Commission, contact Investor 
Relations:

Verizon Communications Inc. 
Investor Relations 
One Verizon Way 
Basking Ridge, NJ 07920 
Phone: 212 395-1525 

Equal Opportunity Policy
Verizon maintains a long-standing commitment to equal opportunity 
and valuing the diversity of its employees, suppliers and customers. 
Verizon is fully committed to a workplace free from discrimination 
and harassment for all persons, without regard to race, color, religion, 
age, gender, national origin, sexual orientation, marital status, military 
status, citizenship status, veteran status, disability or other protected 
classifications.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Verizon Communications Inc.
140 West Street
New York, New York 10007
212 395-1000

verizon.com

© 2010. Verizon. All Rights Reserved.
002CS1A363

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