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Verizon

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FY2013 Annual Report · Verizon
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T HE   

W O RL D ’ S  B I G G ES T  CH A L L E N G ES  

DESER VE EVEN BIGGER  SOL UTI ONS.

{ POWERFU L ANSWERS  }

2013 ANNUAL REPORT

Financial Highlights 

A S   O F   D E C E M B E R   3 1 ,   2 0 1 3

Consolidated 
Revenues
(billions)

Cash Flows 
from Operating 
Activities
(billions)

Reported 
Diluted Earnings 
per Share 

Adjusted 
Diluted Earnings 
per Share
(non-gaap)

Dividends 
Declared 
per Share

$110.9  $115.8

$120.6 

$38.8 

$4.00

$2.84

$1.975 $2.030 $2.090

$31.5

$29.8 

$2.24

$2.15

11

12

13

11

12

13

11

12

13

11

12

13

11

12

13

$0.85

$0.31

Corporate Highlights

•	$22.2	billion	in	free	cash	flow	(non-GAAP)

•	49.5%	wireless	segment	EBITDA	service	margin	(non-GAAP)

•	4.1%	growth	in	operating	revenues

•	8.0%	growth	in	wireless	retail	service	revenues

•	18.6%	total	shareholder	return

•	648,000	FiOS	Internet	subscriber	net	additions

•	2.9%	annual	dividend	increase		

•	536,000	FiOS	Video	subscriber	net	additions

•	4.5	million	wireless	retail	net	additions*	

•	14.7%	growth	in	FiOS	revenues			

•	0.97%	wireless	retail	postpaid	churn

•	4.9%	growth	in	wireline	consumer	retail	revenues

* Excludes acquisitions and adjustments

See www.verizon.com/investor for reconciliations to U.S. generally accepted accounting principles (GAAP) for the non-GAAP financial measures included in this annual report.

Forward-Looking Statements 
In this report we have made forward-looking statements. These statements are based on our estimates and assumptions 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,” “estimates,” 
“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 fol-
lowing important factors, along with those discussed in our filings with the Securities and Exchange Commission (the “SEC”), could affect future results and could cause those results to differ materially 
from those expressed in the forward-looking statements: the ability to realize the expected benefits of our transaction with Vodafone in the timeframe expected or at all; an adverse change in the ratings 
afforded our debt securities by nationally accredited ratings organizations or adverse conditions in the credit markets affecting the cost, including interest rates, and/or availability of further financing; 
significantly increased levels of indebtedness as a result of the Vodafone transaction; changes in tax laws or treaties, or in their interpretation; adverse conditions in the U.S. and international economies; 
material adverse changes in labor matters, including labor negotiations, and any resulting financial and/or operational impact; material changes in technology or technology substitution; disruption of 
our key suppliers’ provisioning of products or services; changes in the regulatory environment in which we operate, including any increase in restrictions on our ability to operate our networks; breaches of 
network or information technology security, natural disasters, terrorist attacks or acts of war or significant litigation and any resulting financial impact not covered by insurance; the effects of competition 
in the markets in which we operate; changes in 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; significant increases in benefit plan costs or lower investment returns on plan assets; and the inability to implement our business strategies. 

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

Dear Shareowner,

Thirty years ago, the first commercial cell phone call was made on a Motorola DynaTAC 
phone that weighed almost two pounds and cost around $4,000. Today we’re very close to 
having as many cell phones as there are people on earth. Almost 40 percent of the world’s 
population is connected to the Internet.  

An increasing number of mobile Internet connections are being 
embedded in electronics, cars, buildings and energy systems to 
create an Internet of Things, which together with cloud computing 
is transforming the physical world into a giant, programmable 
information system. 

In three decades, the mobile broadband revolution has become 
the most powerful innovation engine on earth, transforming 
every industry and society it touches—and, frankly, we’re just 
getting warmed up. Verizon sits at the convergence of all these 
great, disruptive technologies and, thanks to the momentum we 
generated during a successful 2013, we are in a better position 
than ever to take advantage of the growth opportunities in this 
dynamic business.

The big strategic milestone for us in 2013 was our agreement 
to purchase the portion of Verizon Wireless owned by Vodafone, 
which gives us 100 percent ownership of the crown jewel of the 
global wireless industry. We also strengthened our portfolio of 
enterprise strategic services with a reinvented cloud product 

suite, the launch of a mobile health platform and acquisitions in the 
fast-growing market of mobile video delivery.

Throughout it all, we kept our focus on consistent execution, 
excellent customer service and the network quality that has 
become a Verizon trademark. As a result, we delivered excellent 
operating and financial results in 2013 and positioned our 
company for continued leadership in 2014 and beyond.

DELIVERING STRONG OPERATIONAL 
AND FINANCIAL PERFORMANCE
As always, Verizon’s fundamental strength is rooted in our network 
superiority and focus on customers.

In 2013, we extended the reach and capacity of our wireless, 
fiber and global Internet Protocol (IP) networks. We substantially 
finished the build-out of our 4G LTE wireless network, which 
now reaches more than 500 markets and 97 percent of the U.S. 
population. We continue to enhance the vital trade routes of 
the digital economy by deploying 100 gigabit Ethernet speeds 

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business and government customers. These services now account 
for nearly 60 percent of enterprise revenues.

The loyalty of Verizon’s customer base gives us a resilient and 
stable business model in a highly competitive marketplace. 
Verizon Wireless has the lowest customer churn of all major 
providers; FiOS was the only provider in the east region to receive 
J.D. Power awards for customer satisfaction with television, phone 
and Internet in 2013; Frost & Sullivan recognized the quality  
of our enterprise managed security services; and for the third year 
in a row, Fortune magazine has ranked Verizon No. 1 in the 
telecommunications sector of the publication’s list of the World’s 
Most Admired Companies.

We’re also delivering value to customers and investors by 
streamlining our operations, simplifying our processes and 
listening to our customers. The Verizon Lean Six Sigma process 
improvement model has put new tools in our toolbox for fixing 
inefficient systems, yielding billions in operating and capital 
efficiencies in 2013. Our enterprise business made excellent 
progress in integrating its systems and implementing a rapid 
delivery model to lower costs and improve service. We also took 
steps to reinvent the retail environment in our Verizon Wireless 
stores by opening the first Destination Store at the Mall of 
America in Minneapolis, featuring lifestyle zones that reflect the 
breadth of ways in which customers are incorporating wireless 
products into their daily lives. 

This disciplined focus on customer service, growth and 
profitability resulted in strong financial performance in 2013. We 
generated $120.6 billion in operating revenues, up 4.1 percent 
from 2012, with growth coming from all our strategic areas 
of wireless, FiOS and strategic enterprise services. Adjusted 
operating income (non-GAAP) grew more than 21 percent 
compared with 2012. We generated $38.8 billion in cash flow from 
operating activities, up 23.3 percent year over year, and posted 
our highest full-year adjusted consolidated EBITDA margin in 
eight years. 

On an adjusted basis (non-GAAP), earnings per share were $2.84, 
up 26.8 percent from 2012. Reported earnings per share were 
$4.00 for 2013, compared with 31 cents per share in 2012. For 
shareowners, this translated to a total annual return of 18.6 
percent, including our seventh consecutive dividend increase. 

To sum up, we ended 2013 stronger and more competitive than 
ever, with great momentum in our growth businesses. Our job in 
2014 and beyond is to take full advantage of these opportunities.

TAKING MOBILE TO THE NEXT LEVEL
We took the first step down that road early in 2014 by completing 
our acquisition of Vodafone’s share of Verizon Wireless. We have 
operated Verizon Wireless in partnership with Vodafone Group Plc 
since 2000. Over that time, we’ve built it into the largest and most 
profitable company in the U.S. wireless industry. By owning 100 

The Verizon Innovative Learning Schools program provides  
grants to train teachers on the most effective way to use  
technology in the classroom to engage students. For more 
information on Verizon’s commitment to K-12 education,  
visit responsibility.verizon.com 

in our enterprise networks in Europe and the U.S., and we have 
successfully trialed 200 gigabit speeds on our long-haul route 
between New York City and Boston. In our all-fiber residential 
network, which now passes 18.6 million households, our faster 
FiOS Quantum service has proven to be a real growth driver, with 
more than 1 million customers signing up for its broadband speeds 
of up to 500 megabits per second. In addition, we accelerated our 
transition to a more efficient technology platform by converting 
330,000 copper lines to fiber. Our commitment to network quality 
earned us numerous third-party accolades in 2013, including J.D. 
Power’s top rating for wireless quality.

These networks are a powerful distribution platform for the 
innovative products and services that are fueling our growth. We 
ended the year with 102.8 million wireless connections, 6.1 million 
FiOS Internet subscribers and 5.3 million FiOS Video subscribers. 

Wireless service revenues grew by 8.3 percent in 2013. We 
continue to introduce a steady stream of smartphones and tablets 
by a range of leading manufacturers, including a new family of 
Motorola DROIDs, the iPhone 5C and 5S, the first-ever Windows 
tablet and a 4G LTE version of Amazon’s Kindle. About 70 percent 
of our postpaid customers now have smartphones, helping  
us reach the strongest wireless EBITDA service margins in our 
history. (EBITDA means “earnings before interest, taxes, 
depreciation and amortization.”)

Total FiOS revenues were up 14.7 percent for the year. Consumer 
wireline revenues grew at a very healthy 4.9 percent a year, largely 
driven by FiOS. On the enterprise side, sales of strategic services 
such as security, cloud and telematics increased by 4.6 percent 
despite a challenging macroeconomic environment faced by our 

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V E R I ZO N   CO M M U N I C AT I O N S   I N C . 2 0 1 3   A N N UA L   R E P O R T

percent of Verizon Wireless, we will retain all of its cash flows, 
giving us the ability to invest in new technologies and address 
customer demands while having an immediate accretive impact to 
earnings of about 10 percent excluding non-operational items. 

Having greater financial flexibility will enable us to respond 
quickly to the significant growth opportunities within our current 
wireless business. About one-third of our customers still  
don’t have smartphones, giving us plenty of headroom to benefit 
from this profitable trend. Our “More Everything” data plans—now 
almost half of our base—encourage customers to add tablets  
and other devices, which we expect will drive penetration levels 
beyond 100 percent. 

More broadly, mobile networks are becoming the platform for 
most of the world’s digital cargo—including voice, data and, 
increasingly, video—giving rise to whole new industries such as 
mobile commerce, mobile video delivery, telemedicine and 
distance learning that represent the next growth wave in our 
industry. This is where the new, post-transaction Verizon will have 
the biggest value-creating opportunity of all—not just in wireless, 
but across our entire company.

GROWING THROUGH CONVERGED SOLUTIONS
We have spent several years transforming Verizon into a  
company that can serve the needs of the digital economy. 

Thanks to our steady investment in technology, few if any 
companies can match the reach and power of Verizon’s world-
class wireless and broadband networks. In addition, we have 
built or acquired the capabilities we need to provide integrated 
solutions that meet the increasingly complex requirements of 
our customers. Through Verizon Terremark, we operate some 
of the world's most advanced data centers and provide state-
of-the-art cloud services for enterprise customers. We provide 
the vital security services that are so critical to the future of 
mobile commerce and cloud computing. Verizon Telematics is a 
leader in the connected-car business and is on the forefront of 
the emerging machine-to-machine marketplace. We have built a 
substantial presence in the delivery of digital video across fiber, 
mobile and cloud platforms, and we are creating new businesses in 
vertical markets such as healthcare and energy management.

In 2013, we leveraged these assets to make important additions 
to our portfolio of connected solutions.

CLOUD 
Much like their counterparts in the consumer marketplace, 
enterprise customers want unprecedented control over  
their technology. As businesses move more and more data 
storage, customer information and information technology 
functions to the cloud, they increasingly expect those services  

V E RIZ ON  WI RELESS

VERIZON ENTERPRISE SOLUTION S

The Nation’s Largest 4G LTE Network

A Global Footprint Serving 99% 
of the Fortune 500 

•	 Verizon	4G	LTE	covers	97	percent	of	the	U.S.	population.	

•	 Verizon’s	mesh	network	provides	industry-leading	availability	rates	

•	 Only	Verizon's	4G	network	is	100	percent	4G	LTE.	Other	networks	use	a	

exceeding 99.9999 percent. 

blend of wireless technologies, but 4G LTE is the gold standard. 

•	 Verizon	carries	IP,	data,	and	voice	traffic	on	more	than	80	submarine	

•	 More	customers	recommend	Verizon	to	friends	and	family	over	any	

cable networks worldwide.

other wireless network.* 

•	 More	people	stay	with	Verizon	than	any	other	wireless	network.**

•	 Verizon	operates	satellite	links	to	more	than	200	teleports	in	

approximately 90 countries.

•	 We	offer	Private	IP	service	in	130	countries/territories.

*   Based on Russell Research “Wireless Service Provider Recommendation Study” - Among 

respondents who had an opinion.

**  Based on Q4 2013 wireless industry churn results.

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to be available for delivery on demand over any platform, at a time 
and place of their choosing, tailored to their unique requirements. 

At Verizon, we are innovating to stay ahead of this trend and to 
put greater choice and control in the customer’s hands. 

In 2013, we unveiled a transformational cloud platform and 
portfolio of services, backed by our global IP network, global 
data centers and managed security services. We designed our 
next-generation enterprise cloud around the needs of the “on-
demand” data customer, on an innovative pay-as-you-go model 
that combines the economy and flexibility of the public cloud 
with the security and reliability of the private cloud. With the 
new Verizon Cloud, customers can configure their own storage, 
applications and virtual machines with the click of a mouse and 
change their systems in a matter of seconds as their business 
requires—a radically new approach that allows us to deliver 
secure, enterprise-level cloud services to companies of any size. 
We launched a trial of the new Verizon cloud in 2013 and expect to 
launch commercial service in the second half of 2014.

VIDEO
Experts predict that video will comprise almost 70 percent of 
all consumer Internet traffic by 2017, with much of that carried 
by wireless networks. Providers of digital content—including 

movie studios, cable systems and broadcasters, and online 
video publishers—face complex technical challenges in moving 
their content over broadband and wireless networks to a rapidly 
proliferating number of screens and end users.

At Verizon, we are building a one-stop shop to solve this problem 
for content providers—including our own FiOS Video service—
who want to mobilize video across all platforms and devices. The 
core of this business is Verizon Digital Media Services, a content 
delivery network that takes in digital content to our cloud, then 
packages and distributes it over our global IP and 4G LTE wireless 
networks in the proper format to users on any device or screen. 
In 2013, we acquired two specialized companies—EdgeCast and 
upLynk—that will enhance our capabilities in digital video delivery 
as we integrate them into our media services company. 

We also strengthened our position in next-generation video 
with the February 2014 purchase of the Internet video platform 
OnCue from Intel. We expect the OnCue platform to improve our 
FiOS Video service by simplifying the installation process and 
integrating live TV, video-on-demand and linear programming 
into a more seamless viewing experience. We also expect the 
platform’s all-IP capabilities to make it easier to deliver FiOS 
content across wireless networks and set the stage for us to be a 
true nationwide video provider. 

VE RI Z ON  FiOS

VERIZON INN OVATION PROGRAM

The Power of Fiber Optics

An Ecosystem of Innovators

Today: 
Verizon’s 100% fiber-optic FiOS network enables Internet speeds  
up to 500 Mbps, provides more than 485 TV channels and offers digital 
phone quality with 99.9% network reliability. Whether you’re watching  
HD movies, streaming music or gaming with friends, FiOS powers  
the multiple devices we use in our everyday lives.

New Solutions

Service Providers

Application Providers

Technology
Providers

Technology
Standards

Non-Traditional
Products and Services

Verizon Wireless

Platform
Device Software

Chipsets/Components
Infrastructure
Equipment, Devices

4G LTE

Tomorrow:  
FiOS will deliver the power and vast capacity of a 100% fiber-optic 
broadband connection—essential for our smart homes and connected 
lives in the days to come. The all-fiber connectivity of Verizon’s FiOS 
network will help future–proof our world.

Located in the Boston and San Francisco areas, the Verizon Innovation 
Centers were created to help a wide range of entrepreneurs and inventors 
connect their new devices and software to the Verizon Wireless 4G LTE 
network. Each company brings their unique expertise and commitment to 
creating innovative, market-driving products, services, and applications. 
With 4G LTE at its core, our ecosystem helps non-traditional wireless 
products, services and applications navigate the development and testing 
process, so they can reach the market faster.

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By combining these capabilities with the power of our FiOS 
customer base and more than 100 million wireless connections, 
Verizon has the potential to be a formidable force in the video 
marketplace of the future.

CONNECTED CARS
The number of connected cars worldwide is predicted to grow 
sixfold by 2020, to more than 150 million worldwide. And 
with more and more app development focused on the driving 
experience, the smart car is becoming a platform for innovation, 
much as the smartphone is today.

Verizon is a big player in this growing marketplace. Through 
our wireless and telematics businesses, we provide wireless 
connectivity and services like navigation, search and streaming 
video to major car companies such as Mercedes-Benz, 
Volkswagen, Toyota and, most recently, Hyundai, which will 
embed Verizon’s wireless capabilities in all its U.S. cars and 
trucks starting with its 2015 models. We also expanded our fleet 
business in 2013, which uses sensors, remote diagnostics and 
cloud computing in combination with wireless connectivity to 
provide new tools for managing large vehicle fleets efficiently. 
We have deployed 18,000 such devices in our own fleet and field 
operations, generating substantial savings in time and fuel costs. 

The connected car platform gives us lots of headroom for growth 
as we connect vehicles, first to one another and then to the 
transportation infrastructure itself—eventually linking to a smart 
platform that will be able to regulate traffic, connect autonomous 
driving cars, facilitate car and bike sharing and optimize public 
transportation. These connected transportation systems have the 
potential to reduce congestion, lower emissions and improve fuel 
efficiency on a big scale.

HEALTHCARE 
Another major strategic imperative for us is to provide integrated 
solutions that help companies in a number of vertical markets 
transition successfully to the digital and mobile era. Chief among 
these is healthcare, which now makes up about one-sixth of 
the U.S. economy. Like everything else in the digital economy, 
medicine is going mobile—and with that shift come enormous 
challenges about how to share sensitive, confidential medical 
information quickly, reliably and securely.

Verizon is deploying our expertise in security, mobility and data 
storage to address this challenge. In 2012, we launched a cloud 
and data service infrastructure to help the healthcare industry 
meet the requirements of the Health Insurance Portability and 
Accountability Act (HIPAA) for safeguarding patient information. 
This HIPAA-compliant cloud offers medical providers a secure 
environment in which to share electronic medical records, consult 
with providers and patients, and transmit radiology images and 
the like among hospitals, payers and physician networks. 

In 2013, we launched our Converged Health Management solution, 
a patient-monitoring service that provides doctors with up-to-
date data from connected biometric devices. With this service, 
patients receive an FDA-cleared remote monitoring system with 
which they can record vital data such as blood pressure,  
glucose levels and weight. The system sends the information 
wirelessly to secure servers in our HIPAA-compliant cloud, 
where it can be analyzed by healthcare providers who then give 
personalized feedback to their patients. Our objective is that 
this service will engage and empower patients to make healthier 
choices—creating better outcomes for consumers and  
reducing demands on healthcare systems.

Verizon is equipping Children’s  
Health Fund vehicles with 4G LTE 
wireless technology to improve 
access to care for children. For more 
information on Verizon’s commitment 
to improving healthcare, visit 
responsibility.verizon.com

5

Wireless Revenues 
(billions)

$81.0

$75.9

$70.2

Wireless 
Retail Connections
(millions)

98.2

102.8

92.2

Wireless Retail 
Postpaid ARPA

$153.93

$144.04

$134.51

FiOS Internet
Subscribers
(millions)

6.1

5.4

4.8

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PROVIDING POWERFUL ANSWERS TO BIG CHALLENGES
We believe that these and other converged services provide a path 
to sustainable growth and competitive advantage for Verizon—
opening new markets and taking us where others can’t go.

Even more broadly, we’re committed to using these innovative 
solutions to provide powerful answers to the most challenging 
issues facing our planet such as education, energy and 
healthcare—and to doing everything we can to mobilize the tech 
industry to help.

For example, we’re stimulating innovation by growing the 
ecosystem of applications and devices that ride on our networks. 
We have two Innovation Centers—one in San Francisco and one 
in Waltham, Mass.—where we work with entrepreneurs, app 
developers and device manufacturers to interface with our 4G LTE 
network and bring next-generation connected solutions to market.

We also sponsor the Verizon Powerful Answers Award, a 
competition that gives $10 million in prizes for apps and devices 
that leverage our assets in the areas of healthcare, education  
and energy.

We announced the award winners at the 2014 Consumer 
Electronics Show, where it was apparent that we had tapped 
into a rich vein of creativity. We received more than a thousand 
ideas for using technology to make the world a better place: 
education products tailored to the special needs of kids with 
autism, mobility impairments and hearing loss; apps that diagnose 
vision problems with a smartphone and help people with chronic 
conditions manage their medication; crowd-sourcing and social 
networking solutions to mobilize communities and fund clean 
energy projects. We look forward to working with the winners as 
they bring their products to market.

We have also focused the Verizon Foundation on becoming an 
incubator for innovative technology solutions that improve 
outcomes in healthcare, education and energy management, 

Verizon Powerful Answers Sustainability Award winner Dan Rosen  
(L) and Verizon Chairman and CEO Lowell McAdam appear on  
stage during the Verizon Powerful Answers Award winners unveiling 
at the 2014 Consumer Electronics Show.

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V E R I ZO N   CO M M U N I C AT I O N S   I N C . 2 0 1 3   A N N UA L   R E P O R T

FiOS Video
Subscribers
(millions)

4.7

4.2

Wireline Consumer
Retail Revenues
(billions)

Capital Expenditures
(billions)

5.3

$13.6

$14.0

$14.7

$16.2

$16.2

$16.6

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particularly in underserved communities. In the area of education, 
for example, we are focused on how to incorporate mobile  
and broadband technologies into classrooms in a way that 
improves how students learn and teachers teach. In February 
2014, Verizon appeared with President Obama and several tech 
companies to announce an investment in education of up to  
$100 million in cash and in-kind services over the next three years. 
We will extend the success of some of our existing programs 
on technology training for teachers and our app development 
program, while also leveraging the work of our employees  
and partners in education.

The “Powerful Answers” business model is also reflected in our 
approach to managing our employees. We invested more than 
$275 million in training, development and tuition assistance  
in 2013 to hone our employees’ skills, earning us a spot in Training 
magazine’s “Hall of Fame” for development. In turn, we encourage 
our employees to invest in the communities we serve through 
matching contributions and volunteer incentives. In 2013, our 
people donated 428,000 hours of volunteer service and $25.3 
million in donations, including the Verizon match, to nearly 15,000 
nonprofits around the world.

You can read more about our Powerful Answers initiatives  
on our 2014 Annual Review web portal at verizon.com/investor/
annualreports and in our Corporate Responsibility Supplement  
at responsibility.verizon.com.

CUSTOMER-FOCUSED CULTURE
So we begin 2014 with great momentum, with the networks, 
platforms and solutions to spread innovation on a massive scale. 
Our challenge now is to leverage the power of these tools to make 
customers’ lives better, help businesses be more productive and 
transform society in ways we never thought possible. 

With full ownership of Verizon Wireless and an explosion of 
innovation across our business, 2014 has the potential to be  

a transformational year for Verizon in our drive to be a globally 
connected solutions provider. But to succeed as a market leader 
in 2014, we need to do what we did in 2013: deliver consistent 
results and great service … every day, every month, every quarter. 
In the end, building an enduring company all comes back to 
customers, which is why—no matter how lofty our ambitions—we 
continually remind ourselves of the opening line of the Verizon 
Credo: “We have work because our customers value our high-
quality communications services.” 

Our employees are dedicated to translating that commitment  
into actions that earn our customers’ loyalty every time we  
come to work.

I’m grateful to our Board of Directors for guiding and supporting 
our drive to be one of the world’s essential companies. I know I 
speak for thousands of Verizon employees when I say how excited 
we are to be part of a company with such enormous capacity to 
make a difference in the world. And when we combine Verizon’s 
technology with the passion and ingenuity of our people to deliver 
powerful answers to the challenges of our customers and our 
society, I am confident that no one in the world can beat us.

Lowell McAdam  

Chairman and Chief Executive Officer 

Verizon Communications Inc.

7

 
 
 
Corporate Responsibility Highlights 

At Verizon, we believe there are tremendous opportunities to grow and innovate  
by applying our technologies to important social issues. In doing so, we create value 
 for our shareowners, our employees and our communities.

IMPROVING EDUCATION

VERIZON INNOVATIVE LEARNING SCHOOLS

The Verizon Innovative Learning Schools (VILS) program increases the effective use of mobile technology in today’s 
 classrooms in order to improve student performance and drive student interest in science, technology, engineering 
 and math (STEM) subject areas. The program partners with administrators and teachers in underserved schools 
across the nation and provides them with a comprehensive, two year sequence of onsite and online professional 
development around leveraging mobile technology for teaching and learning.

According to the International Society for Technology in Education, students at VILS schools showed stronger 
gains in mathematics and science than did students from comparison schools. On average VILS students showed a 
4.63% increase in standardized test scores, while students at comparison schools’ test scores decreased 4.18%.

VILS DEMOGRAPHICS

¬  24 underserved schools in the U.S.

¬  52% of students exhibited 

¬  200+ math and science teachers

¬  11,500+ students

¬  63% of VILS students on free or 

reduced lunch programs

¬  59% of VILS teachers are  

individualizing instruction more

increased proficiency  
with mobile technology

¬  40% of students increased their 

problem solving ability

¬  37% of students showed  

increased academic achievement

VERIZON INNOVATIVE APP CHALLENGE

Over 1,000 teams and 5,000 students from schools  
in every state and the District of Columbia  
registered for the inaugural 2012-2013 Verizon 
Innovative App Challenge.

¬  90% of the winning teams’ apps are available  

via Google Play

App Challenge winners are:

Female

59%

Likely to pursue a STEM career

60%

More interested in taking future 
 computer programming classes

86%

ENGAGING EMPLOYEES

¬  $25.3 million has been donated 

to nonprofits through  
employee gifts and the Verizon 
Foundation match

¬  428,000 hours of volunteer  
service given by employees

¬  Nearly 15,000 community 
nonprofits benefitted  
from employee support

TRANSFORMING HEALTHCARE

MANAGING ENERGY 

SUPPLIER DIVERSITY

+4,000  

Hours Saved Annually

$100M 

For Green Energy

+20%  

Purchased from MWSDVBE

Medical personnel at several Children’s Health 
Fund locations are using Verizon’s 4G LTE mobile 
technology to support the comprehensive care they 
provide to disadvantaged youth. Children’s Health 
Fund estimates that using the technology at these 
locations will save approximately 4,000 hours in 
administrative tasks annually, freeing up significantly 
more time to spend with patients.

Construction began on a $100 million initiative 
to install solar power and fuel cells at 17 Verizon 
facilities in six states around the country by the 
end of 2014. This commitment to green energy is 
an important new element of our broader strategy 
to cut the carbon intensity of our business in 
half by 2020. By year end, 12.4MW of fuel cells 
and solar power were implemented with another 
2.6MW near completion.

In 2013, Verizon purchased $6.3 billion in 
goods and services with minority, women, 
and service-disabled veteran business 
enterprises (MWSDVBE)—the highest total 
in company history and nearly a 20% increase 
compared to 2012.

To view our complete set of Corporate Responsibility Key Performance Indicators online, go to responsibility.verizon.com 

8

 
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

Results of Operations
Operating revenues
Operating income
Net income attributable to Verizon 
Per common share – basic
Per common share – diluted

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

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

2013 

2012 

$ 120,550 
 31,968 
 11,497 
4.01 
4.00 
 2.090 
 12,050 

$ 274,098 
 3,933 
 89,658 
 27,682 
 56,580 
 38,836 

$  115,846 
 13,160 
 875 
.31 
.31 
 2.030 
 9,682 

$  225,222 
 4,369 
 47,618 
 34,346 
 52,376 
 33,157 

(dollars in millions, except per share amounts)
2009 

2010 

2011 

$  110,875 
 12,880 
 2,404 
.85 
.85 
 1.975 
 7,794 

$  230,461 
 4,849 
 50,303 
 32,957 
 49,938 
 35,970 

$  106,565 
 14,645 
 2,549 
.90 
.90 
 1.925 
 7,668 

$  220,005 
 7,542 
 45,252 
 28,164 
 48,343 
 38,569 

$  107,808 
 15,978 
 4,894 
 1.72 
 1.72 
 1.870 
 6,707 

$  226,907 
 7,205 
 55,051 
 32,622 
 42,761 
 41,382 

•	 Significant	events	affecting	our	historical	earnings	trends	in	2011	through	2013	are	described	in	“Other	Items”	in	the	“Management’s	Discussion	and	Analysis	of	Financial	Condition	and	Results 
		 of	Operations”	section.

•	 2010	 and	 2009	 data	 includes	 severance,	 pension	 and	 benefit	 charges,	 merger	 integration	 and	 acquisition	 costs,	 dispositions	 and	 other	 items.	 2010	 data	 also	 includes	 Medicare	 Part	 D	 
  Subsidy charges. 

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

$240

$220

$200

$180

$160

$140

$120

$100

$80

$60

2008

2009

2010

2011

2012

2013

Data Points in Dollars

Verizon
S&P 500 Telecom Services
S&P 500

2008 

100.0 
100.0 
100.0 

2009 

103.8 
108.9 
126.5 

2010 

127.9 
129.6 
145.5 

2011 

151.3 
137.8 
148.6 

2012 

171.2 
163.0 
172.3 

2013 

202.8 
181.4 
228.0 

At December 31,

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. It assumes $100 was invested 
on December 31, 2008 with dividends (including the value of each respective spin-off ) being reinvested.

9

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 a holding com-
pany	that,	acting	through	its	subsidiaries	is	one	of	the	world’s	leading	
providers of communications, information and entertainment products 
and  services  to  consumers,  businesses  and  governmental  agencies 
with a presence in over 150 countries around the world. Our offerings, 
designed	to	meet	customers’	demand	for	speed,	mobility,	security	and	
control, include voice, data and video services on our wireless and wire-
line networks. We have two reportable segments, Wireless and Wireline. 
Our wireless business, operating as Verizon Wireless, provides voice and 
data services and equipment sales across the United States using one of 
the most extensive and reliable wireless networks. Our wireline business 
provides consumer, business and government customers with commu-
nications products and services, including broadband data and video 
services,  network  access,  voice,  long  distance  and  other  communica-
tions products and services, and also owns and operates one of the most 
expansive end-to-end global Internet Protocol (IP) networks. We have a 
highly skilled, diverse and dedicated workforce of approximately 176,800 
employees as of December 31, 2013. 

In recent years, Verizon has embarked upon a strategic transformation 
as advances in technology have changed the ways that our customers 
interact  in  their  personal  and  professional  lives  and  that  businesses 
operate. To meet the changing needs of our customers and address the 
changing technological landscape, we are focusing our efforts around 
higher margin and growing areas of our business: wireless data, wireline 
data and Strategic services, including cloud computing services. 

Our strategy requires significant capital investments primarily to acquire 
wireless spectrum, put the spectrum into service, invest in the fiber optic 
network  that  supports  our  wireless  and  wireline  businesses,  maintain 
our wireless and wireline networks and develop and maintain significant 
advanced database capacity. 

In  our Wireless  business,  in  2013  compared  to  2012,  revenue  growth 
of 6.8% was driven by connection growth and the demand for smart-
phones, tablets and other Internet devices. During 2013, we experienced 
a 4.6% increase in retail postpaid connections compared to 2012, with 
smartphones  representing  70%  of  our  retail  postpaid  phone  base  at 
December 31, 2013 compared to 58% at December 31, 2012. Also, during 
2013, postpaid smartphone activations represented 86% of phones acti-
vated compared to 77% in 2012. 

We  have  substantially  completed  the  deployment  of  our  fourth-gen-
eration (4G) Long-Term Evolution (LTE) network. Our 4G LTE network is 
available to 97% of the U.S. population in more than 500 markets cov-
ering approximately 305 million people, including those in areas served 
by	our	LTE	in	Rural	America	partners.	Our	4G	LTE	network	provides	higher	
data throughput performance for data services at lower cost compared 
to those provided via third-generation (3G) networks. In December 2013, 
69% of our total data traffic was carried on our 4G LTE network. 

receive	 discounted	 monthly	 access	 fees	 on	 More	 Everything	 plans.	 As	
of December 31, 2013, Share Everything accounts represented approxi-
mately 46% of our retail postpaid accounts, compared to approximately 
23% as of December 31, 2012. Verizon Wireless offers shared data plans 
for	 business,	 with	 the	 More	 Everything	 plans	 for	 Small	 Business	 and	
the	Nationwide	Business	Data	Packages	and	Plans.	In	August	2013,	we	
launched the new Verizon Edge device payment plan option which now 
allows customers to trade in their phone for a new phone after a min-
imum of thirty days, subject to certain conditions.

On September 2, 2013, Verizon entered into a stock purchase agreement 
(the Stock Purchase Agreement) with Vodafone Group Plc (Vodafone) and 
Vodafone 4 Limited (Seller), pursuant to which Verizon agreed to acquire 
Vodafone’s	 indirect	 45%	 interest	 in	 Cellco	 Partnership	 d/b/a	 Verizon	
Wireless (the Partnership, and such interest, the Vodafone Interest) for 
aggregate	consideration	of	approximately	$130	billion.	On	February	21,	
2014, pursuant to the terms and subject to the conditions set forth in the 
Stock Purchase Agreement, Verizon acquired (the Wireless Transaction) 
from Seller all of the issued and outstanding capital stock (the Transferred 
Shares)	of	Vodafone	Americas	Finance	1	Inc.,	a	subsidiary	of	Seller	(VF1	
Inc.),	which	indirectly	through	certain	subsidiaries	(together	with	VF1	Inc.,	
the Purchased Entities) owned the Vodafone Interest. The consideration 
paid was primarily comprised of cash of approximately $58.89 billion and 
Verizon common stock with a value of approximately $60.15 billion. See 
“Acquisitions	and	Divestitures”	for	additional	information.	

In Wireline,  during  2013  compared  to  2012,  revenues  were  positively 
impacted	by	higher	revenues	in	Consumer	retail	driven	by	FiOS	services.	
FiOS	represented	approximately	71%	of	Consumer	retail	revenue	during	
2013, compared to approximately 65% during 2012. As the penetration 
of	FiOS	products	increases,	we	continue	to	seek	ways	to	increase	revenue	
and further realize operating and capital efficiencies as well as maximize 
profitability. As more applications are developed for this high-speed ser-
vice,	we	expect	that	FiOS	will	become	a	hub	for	managing	multiple	home	
services that will eventually be part of the digital grid, including not just 
entertainment  and  communications,  but  also  machine-to-machine 
communications, such as home monitoring, health monitoring, energy 
management and utilities management.

Also	 positively	 impacting	Wireline’s	 revenues	 during	 2013	 was	 a	 4.6%	
increase in Strategic services revenues, which represented 57% of total 
Global Enterprise revenues during 2013. However, total Global Enterprise 
and Global Wholesale revenues declined due to declines in Core cus-
tomer premise equipment revenues and traditional voice revenues. The 
decline in Core customer premise equipment revenues is a result of our 
focus on improving our margins by continuing to de-emphasize sales of 
equipment that are not part of an overall enterprise solutions bundle. 
To compensate for the shrinking market for traditional voice service, we 
continue to build our Wireline segment around data, video and advanced 
business services—areas where demand for reliable high-speed connec-
tions is growing. 

On	February	13,	2014,	we	introduced	our	More	Everything®	plans	which	
replaced	 our	 Share	 Everything®	 plans	 and	 provide	 more	 value	 to	 our	
customers. These plans, which are available to both new and existing 
postpaid customers, feature domestic unlimited voice minutes, unlim-
ited domestic and international text, video and picture messaging, cloud 
storage and a single data allowance that can be shared among up to 
10 devices connected to the Verizon Wireless network. Customers with 
Verizon Edge, which provides a device payment plan option, also will 

We are investing in innovative technology like wireless networks, high-
speed fiber and cloud services to position ourselves at the center of the 
growth trends of the future. In addition to the Wireless Transaction, since 
the  beginning  of  2012  these  investments  have  included  acquisitions 
of wireless licenses of $4.9 billion. We also have invested $1.4 billion in 
acquisitions of investments and businesses, which we expect will permit 
us to offer enhanced machine-to-machine, video and cloud-based prod-
ucts and services. 

10

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

By	investing	 in	our	own	capabilities,	 we	 are	 also	 investing	 in	the	mar-
kets we serve by providing our communities with an efficient, reliable 
infrastructure for competing in the information economy. We are com-
mitted to putting our customers first and being a responsible member of 
our communities. Guided by this commitment and by our core values of 
integrity, respect, performance excellence and accountability, we believe 
we  are  well-positioned  to  produce  a  long-term  return  for  our  share-
owners, create meaningful work for ourselves and provide something of 
lasting value for society.

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. 

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. 

Connection and Operating Trends
In  our Wireless  segment,  we  expect  to  continue  to  attract  and  main-
tain  the  loyalty  of  high-quality  retail  postpaid  customers,  capitalizing 
on demand for data services and bringing our customers new ways of 
using wireless services in their daily lives. We expect that future connec-
tion growth will continue as we introduce new smartphones, Internet 
devices such as tablets and our suite of 4G LTE devices. We believe these 
devices will attract and retain higher value retail postpaid connections, 
contribute to continued increases in the penetration of data services and 
keep our device line-up competitive versus other wireless carriers. We 
expect future growth opportunities will be dependent on expanding the 
penetration of our network services, 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.

Service and equipment pricing play an  important  role  in  the wireless 
competitive landscape. As the demand for wireless services continues to 
grow, wireless service providers are offering service plans that include 
unlimited voice minutes and text messages and a specific amount of 
data  access  in  varying  megabyte  or  gigabyte  sizes  or,  in  some  cases, 
unlimited data usage. Wireless service providers are also offering price 
plans that decouple service pricing from equipment pricing and blur the 
traditional boundary between prepaid and postpaid plans. In addition, 
some wireless providers are offering a credit to new customers to reim-
burse early termination fees paid to their former wireless service provider, 
subject to certain limitations. We seek to compete in this area by offering 
our customers services and equipment that they will regard as the best 
available value for the price, as well as service plans that meet their wire-
less service needs.

In our Wireline segment, we have experienced continuing access line 
losses as customers have disconnected both primary and secondary lines 
and  switched  to  alternative  technologies  such  as  wireless,  voice  over 
Internet protocol (VoIP) and cable for voice and data services. We expect 
to continue to experience access line losses as customers continue to 
switch to alternate technologies. 

Despite this challenging environment, we expect that we will continue 
to grow key aspects of our Wireline segment by providing network reli-
ability,  offering  innovative  product  bundles  that  include  broadband 
Internet access, digital television and local and long distance voice ser-
vices, offering more robust IP products and service, and accelerating our 
cloud computing and machine-to-machine strategies. We will also con-
tinue to focus on cost efficiencies to attempt to offset adverse impacts 
from unfavorable economic conditions and competitive pressures. 

Operating Revenue 
We expect to experience service revenue growth in our Wireless segment 
in 2014, primarily as a result of continued growth in postpaid connec-
tions driven by increased sales of smartphones, tablets and other Internet 
devices. We  expect  that  retail  postpaid  average  revenue  per  account 
(ARPA)	 will	 continue	 to	 increase	 as	 connections	 migrate	 from	 basic	
phones to smartphones and from our 3G network to our 4G LTE net-
work, and as the average number of connections per account increases, 
which	we	expect	to	be	driven	by	our	More	Everything	plans	that	allow	
for the sharing of data among up to 10 devices. We expect that our future 
service revenue growth will be substantially derived from an increase in 
the usage of innovative wireless smartphones, tablets and other Internet 
devices  in  addition  to  our  pricing  structure  that  will  encourage  cus-
tomers to continue adding data-enabled devices onto existing accounts. 
We  expect  that  continued  emphasis  on  increasing  smartphone  pen-
etration, including continuing to migrate customers from basic phones 
to smartphones and from 3G devices to 4G LTE devices, will positively 
impact our revenue.

We	expect	FiOS	broadband	and	video	penetration	to	positively	impact	
our	Mass	Markets	revenue	and	subscriber	base.	We	also	expect	Strategic	
services revenues to continue to grow as we derive additional enterprise 
revenues from cloud, security and other solutions-based services and 
customers continue to migrate their services to Private IP and other stra-
tegic networking services, although we have experienced decelerating 
revenue growth within our Strategic services business. We believe the 
trend in these growth areas as well as our offerings in telematics and 
video streaming will help offset the continuing decline in revenues in 
our Wireline segment related to retail voice connection losses as a result 
of wireless substitution as well as the continued decline in our legacy 
wholesale and enterprise markets.

Operating Costs and Expenses
We anticipate our overall wireless operating costs will increase as a result 
of the expected increase in the volume of smartphone sales, which will 
result in higher equipment and sales commission costs. In addition, we 
expect	content	costs	for	our	FiOS	video	services	to	continue	to	increase.	
However,  we  expect  to  achieve  certain  cost  efficiencies  in  2014  and 
beyond as data traffic continues to migrate to our lower-cost 4G LTE net-
work and as we continue to streamline our business processes with a 
focus on improving productivity and increasing profitability. 

11

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Capital Expenditures
Our 2014 capital program includes capital to fund advanced networks 
and	 services,	 including	 4G	 LTE	 and	 FiOS,	 the	 continued	 expansion	 of	
our  core  networks,  including  our  IP  and  data  center  enhancements, 
maintenance  and  support  for  our  legacy  voice  networks  and  other 
expenditures to drive operating efficiencies. The level and the timing of 
the	Company’s	capital	expenditures	within	these	broad	categories	can	
vary significantly as a result of a variety of factors outside our control, 
including, for example, material weather events. We are replacing copper 
wire with fiber-optic cable which will not alter our capital program but 
should result in lower maintenance costs in the future. Capital expendi-
tures were $16.6 billion in 2013 and $16.2 billion in 2012, respectively. We 
believe that we have significant discretion over the amount and timing of 
our capital expenditures on a Company-wide basis as we are not subject 
to any agreement that would require significant capital expenditures on 
a designated schedule or upon the occurrence of designated events. We 
expect capital expenditures in 2014 to be in the range of approximately 
$16.5 billion to $17.0 billion and we also expect our capital expenditures 
as a percentage of revenue to decline in 2014 from 2013 levels.

Cash Flow from Operations
We create value for our shareowners by investing the cash flows gen-
erated by our business in opportunities and transactions that support 
continued profitable growth, thereby increasing customer satisfaction 
and usage of our products and services. In addition, we have used our 
cash flows to maintain and grow our dividend payout to shareowners. 
Verizon’s	Board	of	Directors	increased	the	Company’s	quarterly	dividend	
by 2.9% during 2013, making this the seventh consecutive year in which 
we have raised our dividend. After the closing of the Wireless Transaction, 
our Provision for income taxes is expected to increase due to our 100% 
ownership  of Verizon Wireless. We  also  expect  our  cash  taxes  paid  to 
increase due to our 100% ownership of Verizon Wireless, and to a much 
lesser degree, due to bonus depreciation not being extended beyond 
December  31,  2013.  Additionally,  our  Interest  expense  is  expected  to 
increase as a result of the debt issued to finance the Wireless Transaction. 
As	a	result	of	these	factors,	we	expect	Cash	Flows	from	Operations	to	be	
negatively impacted in 2014. Partially offsetting these negative impacts 
to	Cash	Flows	from	Operations	will	be	the	discontinuation	of	cash	dis-
tributions  from Verizon Wireless  to Vodafone,  which  have  historically 
reduced	our	Cash	Flows	from	Financing	Activities.	

Our  goal  is  to  use  our  cash  to  create  long-term  value  for  our  share-
holders. We will continue to look for investment opportunities that will 
help us to grow the business. We expect to use our cash to reduce our 
debt levels, pay dividends to our shareholders and, when appropriate, 
buy	back	shares	of	our	outstanding	common	stock	(see	“Cash	Flows	from	
Financing	Activities”)	and	invest	in	spectrum	licenses	(see	“Cash	Flows	
from	Investing	Activities”).	During	2013,	we	purchased	3.50	million	shares	
under our share buyback authorization. There were no repurchases of 
common stock during 2012 or 2011. 

CONSOLIDATED RESULTS OF OPERATIONS

In this section, we discuss our overall results of operations and highlight items of a non-operational nature that are not included in our segment 
results. We have two reportable segments, Wireless and Wireline, which we operate and manage as strategic business units and organize by products 
and	services.	In	“Segment	Results	of	Operations,”	we	review	the	performance	of	our	two	reportable	segments.	

Corporate, eliminations and other includes unallocated corporate expenses such as certain pension and other employee benefit related costs, inter-
segment 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-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 
individually	significant	are	included	in	all	segment	results	as	these	items	are	included	in	the	chief	operating	decision	maker’s	assessment	of	segment	
performance. We believe that this presentation assists users of our financial statements in better understanding our results of operations and trends 
from period to period.

 Consolidated Revenues

Years Ended December 31,

2013 

2012 

2011 

2013 vs. 2012

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

12

$

$

$

 69,033 
 11,990 
 81,023 

$

 63,733 
 12,135 
 75,868 

 17,328 
 14,703 
 6,714 
 478 
 39,223 
 304 
 120,550 

$

 16,702 
 15,299 
 7,240 
 539 
 39,780 
 198 
 115,846 

$

 59,157 
 10,997 
 70,154 

 16,337 
 15,622 
 7,973 
 750 
 40,682 
 39 
 110,875 

$

$

 5,300 
 (145)
 5,155 

 626 
 (596)
 (526)
 (61)
 (557)
 106 
 4,704 

 8.3  %
 (1.2)
 6.8 

 3.7 
 (3.9)
 (7.3)
 (11.3)
 (1.4)
 53.5 
 4.1 

(dollars in millions)
Increase/(Decrease)
2012 vs. 2011

$

$

 4,576 
 1,138 
 5,714 

 365 
 (323)
 (733)
 (211)
 (902)
 159 
 4,971 

 7.7  %
 10.3 
 8.1 

 2.2 
 (2.1)
 (9.2)
 (28.1)
 (2.2)
nm
 4.5 

 
 
MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

2013 Compared to 2012
The increase in consolidated revenues during 2013 compared to 2012 
was	primarily	due	to	higher	revenues	at	Wireless,	as	well	as	higher	Mass	
Markets	 revenues	 driven	 by	 FiOS	 services	 and	 increased	 Strategic	 ser-
vices revenues within Global Enterprise at our Wireline segment. Partially 
offsetting these increases were lower Global Enterprise Core and Global 
Wholesale revenues at our Wireline segment.

2012 Compared to 2011
The increase in consolidated revenues during 2012 compared to 2011 
was	primarily	due	to	higher	revenues	at	Wireless,	as	well	as	higher	Mass	
Markets	revenues	driven	by	FiOS	services	and	increased	Strategic	services	
revenues within Global Enterprise at our Wireline segment. Partially offset-
ting these increases were lower Global Wholesale and Global Enterprise 
Core revenues at our Wireline segment.

Wireless’	revenues	increased	$5.2	billion,	or	6.8%,	during	2013	compared	
to  2012  due  to  growth  in  service  revenue.  Service  revenue  increased 
during 2013 compared to 2012 primarily driven by higher retail postpaid 
service revenue, which increased largely as a result of an increase in retail 
postpaid connections as well as the continued increase in penetration 
of smartphones, tablets and other Internet devices through our Share 
Everything	 plans.	 Retail	 postpaid	 connection	 net	 additions	 decreased	
during 2013 compared to 2012 primarily due to an increase in our retail 
postpaid connection churn rate, partially offset by an increase in retail 
postpaid	 connection	 gross	 additions.	 Retail	 postpaid	 connections	 per	
account  increased  as  of  December  31,  2013  compared  to  December 
31, 2012 primarily due to the increased penetration of tablets and other 
Internet devices.

Wireline’s	 revenues	 decreased	 $0.6	 billion,	 or	 1.4%,	 during	 2013	 com-
pared  to  2012  primarily  driven  by  declines  in  Global  Enterprise  Core 
and	Global	Wholesale,	partially	offset	by	higher	Mass	Markets	revenues	
driven	by	FiOS	services	and	increased	Strategic	services	revenues	within	 
Global Enterprise.

Mass	Markets	revenues	increased	$0.6	billion,	or	3.7%,	during	2013	com-
pared	to	2012	due	to	the	expansion	of	FiOS	services	(Voice,	Internet	and	
Video) as well as changes in our pricing strategies, partially offset by the 
continued decline of local exchange revenues. 

Global Enterprise revenues decreased $0.6 billion, or 3.9%, during 2013 
compared to 2012 primarily due to a decline in Core customer premise 
equipment revenues and lower voice services and data networking rev-
enues. This decrease was partially offset by growth in Strategic services 
revenues, primarily due to an increase in advanced services, such as con-
tact center solutions, IP communications, and our cloud and data center 
offerings as well as revenue from a telematics services business that we 
acquired in the third quarter of 2012. 

Global Wholesale revenues decreased $0.5 billion, or 7.3%, during 2013 
compared to 2012 primarily due to a decline in traditional voice revenues 
as	a	result	of	decreased	minutes	of	use	(MOUs)	and	a	decline	in	domestic	
wholesale connections, partially offset by continuing demand for high-
speed digital data services from fiber-to-the-cell customers upgrading 
their core data circuits to Ethernet facilities as well as Ethernet migrations 
from other core customers. 

Other revenues decreased during 2013 compared to 2012 primarily due 
to reduced volumes outside of our network footprint.

Wireless’	 revenues	 increased	 during	 2012	 compared	 to	 2011	 due	 to	
growth in both service and equipment and other revenue. Service rev-
enue increased during 2012 compared to 2011 primarily driven by higher 
retail postpaid service revenue, which increased largely as a result of an 
increase in retail postpaid connections of 5.1 million in 2012, as well as 
the	continued	increase	in	penetration	of	smartphones.	Retail	postpaid	
connections per account increased during 2012 compared to 2011 pri-
marily due to the increased use of tablets and other Internet devices. In 
2012, the increase in retail postpaid connection net additions was pri-
marily due to an increase in retail postpaid and prepaid connection gross 
additions and improvements in our retail connections churn rate. Higher 
retail postpaid connection gross additions during 2012 primarily reflect 
the launch of our Share Everything plans coupled with new device intro-
ductions during the second half of 2012. 

Equipment and other revenue increased during 2012 compared to 2011 
primarily due to an increase in device upgrade fees, regulatory fees and 
equipment sales. 

Wireline’s	revenues	decreased	during	2012	compared	to	2011	primarily	
driven by declines in Global Wholesale, Global Enterprise Core and Other 
revenues,	partially	offset	by	higher	revenues	in	Mass	Markets	driven	by	
FiOS	services	and	higher	revenues	from	Strategic	services.	

Mass	Markets	revenues	increased	during	2012	compared	to	2011	due	to	
the	expansion	of	FiOS	services	as	well	as	changes	in	our	pricing	strategy	
adopted  in  2012,  partially  offset  by  the  continued  decline  of  local 
exchange revenues. 

Global Enterprise revenues decreased during 2012 compared to 2011 pri-
marily due to lower local services and traditional circuit-based revenues, 
a  decline  in  customer  premise  equipment  revenues  and  the  unfavor-
able impact of foreign currency translation. This decrease was partially 
offset by higher Strategic services revenues, primarily due to growth in 
advanced services, such as managed network solutions, contact center 
solutions, IP communications and our cloud and data center offerings. 

Global Wholesale revenues decreased during 2012 compared to 2011 
primarily  due  to  a  decline  in  traditional  voice  revenues  as  a  result  of 
decreased	 MOUs	 and	 a	 decline	 in	 domestic	 wholesale	 connections,	
partially  offset  by  continuing  demand  for  high-speed  digital  data 
services from fiber-to-the-cell customers upgrading their core data cir-
cuits  to  Ethernet  facilities  as  well  as  Ethernet  migrations  from  other  
core customers. 

Other revenues decreased during 2012 compared to 2011 primarily due 
to reduced volumes outside of our network footprint.

13

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

$

$

2013 

 44,887 
 27,089 
 16,606 
 88,582 

$

$

2012 

 46,275 
 39,951 
 16,460 
 102,686 

$

$

2011 

 45,875 
 35,624 
 16,496 
 97,995 

2013 vs. 2012

$

$

 (1,388)
 (12,862)
 146 
 (14,104)

 (3.0)%

 (32.2)
 0.9 
 (13.7)

(dollars in millions)
Increase/(Decrease)
2012 vs. 2011

$

$

 400 
 4,327 
 (36)
 4,691 

 0.9  %
 12.1 
 (0.2)
 4.8 

Consolidated operating expenses decreased during 2013 primarily due 
to non-operational credits recorded in 2013 as well as non-operational 
charges	 recorded	 in	 2012	 (see	“Other	 Items”).	 Consolidated	 operating	
expenses increased during 2012 primarily due to higher non-operational 
charges	 (see	“Other	 Items”)	 as	 well	 as	 increased	 operating	 expenses	 
at Wireless.

2013 Compared to 2012
Cost of Services and Sales
Cost  of  services  and  sales  includes  the  following  costs  directly  attrib-
utable  to  a  service  or  product:  salaries  and  wages,  benefits,  materials 
and  supplies,  content  costs,  contracted  services,  network  access  and 
transport costs, wireless equipment costs, customer provisioning costs, 
computer systems support, costs to support our outsourcing contracts 
and	technical	facilities	and	contributions	to	the	Universal	Service	Fund.	
Aggregate customer care costs, which include billing and service pro-
visioning, are allocated between Cost of services and sales and Selling, 
general and administrative expense.

Cost  of  services  and  sales  decreased  during  2013  compared  to  2012 
primarily due to a decrease in cost of equipment sales, decreased data 
roaming, a decline in cost of data services and a decrease in network 
connection costs at our Wireless segment, as well as a decrease in costs 
related to customer premise equipment, a decline in access costs and the 
net effect of storm-related insurance recoveries at our Wireline segment. 
Partially offsetting these decreases were higher content costs associated 
with	continued	FiOS	subscriber	growth	and	vendor	rate	increases	at	our	
Wireline segment, as well as increases in cost of network services at our 
Wireless segment.

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; 
regulatory fees; professional service fees; and rent and utilities for admin-
istrative space. Also included are a portion of the aggregate customer 
care	costs	as	discussed	in	“Cost	of	Services	and	Sales”	above.	

Selling, general and administrative expense decreased during 2013 com-
pared to 2012 primarily due to the non-operational credits recorded in 
2013 and declines in employee costs at our Wireline segment as well as 
the	non-operational	charges	recorded	in	2012	(see	“Other	Items”).	This	
decrease was partially offset by higher sales commission expense at our 
Wireless segment.

Depreciation and Amortization Expense
Depreciation  and  amortization  expense  increased  during  2013  com-
pared to 2012 primarily due to an increase in net depreciable assets at 
our Wireless segment and an increase in amortization expense at our 
Wireline segment. These increases were partially offset by a decline in net 
depreciable assets at our Wireline segment.

14

2012 Compared to 2011
Cost of Services and Sales
Cost of services and sales increased during 2012 compared to 2011 pri-
marily due to higher cost of equipment sales, increased cost of network 
services and increased data roaming, partially offset by a decrease in cost 
for data services, a decrease in network connection costs and a decrease 
in the cost of long distance at our Wireless segment. Also contributing 
to  the  increase  were  higher  content  costs  associated  with  continued 
FiOS	subscriber	growth	and	vendor	rate	increases,	increased	expenses	
related	to	our	cloud	and	data	center	offering,	higher	costs	related	to	FiOS	
installation as well as higher repair and maintenance expenses caused by 
storm-related events in 2012, partially offset by declines in access costs 
and customer premise equipment costs at our Wireline segment.

Selling, General and Administrative Expense
Selling, general and administrative expense increased during 2012 com-
pared  to  2011  primarily  due  to  higher  non-operational  charges  (see 
“Other	 Items”)	 as	 well	 as	 higher	 sales	 commission	 expense	 and	 costs	
associated with regulatory fees at our Wireless segment. 

Depreciation and Amortization Expense
Depreciation  and  amortization  expense  decreased  during  2012  com-
pared to 2011 primarily due to a decrease in depreciable assets at our 
Wireline segment, partially offset by an increase in amortization expense 
related to non-network software. 

Non-operational (Credits) Charges 
Non-operational (credits) charges included in operating expenses (see 
"Other Items") were as follows:

Years Ended December 31,

2013 

(dollars in millions)
2011 

2012 

Gain on Spectrum License Transaction
Selling, general and administrative expense $

 (278)

$

 – 

$

 – 

Severance, Pension and Benefit  

(Credits) Charges 

Selling, general and administrative expense

 (6,232)

 7,186 

 5,954 

Litigation Settlements
Selling, general and administrative expense

Other Costs
Cost of services and sales
Selling, general and administrative expense

 – 

 – 
 – 
 – 

 384 

 40 
 236 
 276 

 – 

 – 
 – 
 – 

Total non-operating (credits) charges 

included in operating expenses

$  (6,510)

$

 7,846 

$

 5,954 

See	“Other	Items”	for	a	description	of	other	non-operational	items.

 
 
 
 
 
 
MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Consolidated Operating Income and EBITDA
Consolidated earnings before interest, taxes, depreciation and amortiza-
tion	expenses	(Consolidated	EBITDA)	and	Consolidated	Adjusted	EBITDA,	
which are presented below, are non-GAAP measures and do not purport 
to be alternatives to operating income as a measure of operating perfor-
mance.	Management	believes	that	these	measures	are	useful	to	investors	
and other users of our financial information in evaluating operating prof-
itability on a more variable cost basis as they exclude the depreciation 
and amortization expense related primarily to capital expenditures and 
acquisitions that occurred in prior years, as well as in evaluating oper-
ating	performance	in	relation	to	our	competitors.	Consolidated	EBITDA	
is calculated by adding back interest, taxes, depreciation and amortiza-
tion expense, equity in earnings of unconsolidated businesses and other 
income and (expense), net to net income. 

Consolidated	Adjusted	EBITDA	is	calculated	by	excluding	the	effect	of	
non-operational	 items	 from	 the	 calculation	 of	 Consolidated	 EBITDA.	
Management	believes	that	this	measure	provides	additional	relevant	and	
useful information to investors and other users of our financial data in 
evaluating the effectiveness of our operations and underlying business 
trends	in	a	manner	that	is	consistent	with	management’s	evaluation	of	
business	performance.	See	“Other	Items”	for	additional	details	regarding	
these non-operational items.

updated actuarial assumptions. The adjustment has been recognized in 
the income statement during the fourth quarter or upon a remeasure-
ment  event  pursuant  to  our  accounting  policy  for  the  recognition  of 
actuarial	gains/losses.	

It	is	management’s	intent	to	provide	non-GAAP	financial	information	to	
enhance	the	understanding	of	Verizon’s	GAAP	financial	information,	and	
it should be considered by the reader in addition to, but not instead of, 
the financial statements prepared in accordance with GAAP. Each non-
GAAP financial measure is presented along with the corresponding GAAP 
measure so as not to imply that more emphasis should be placed on the 
non-GAAP measure. The non-GAAP financial information presented may 
be determined or calculated differently by other companies.

Years Ended December 31,

2013 

(dollars in millions)
2011 

2012 

Consolidated Operating Income
Add Depreciation and amortization 

expense

Consolidated EBITDA
Add (Less) Non-operating (credits) charges 

$  31,968 

$  13,160 

$  12,880 

 16,606 
 48,574 

 16,460 
 29,620 

 16,496 
 29,376 

included in operating expenses
Consolidated Adjusted EBITDA

 (6,510)
$  42,064 

 7,846 
$  37,466 

 5,954 
$  35,330

Operating	 expenses	 include	 pension	 and	 benefit	 related	 credits	 and/
or  charges  based  on  actuarial  assumptions,  including  projected  dis-
count rates and an estimated return on plan assets. These estimates are 
updated in the fourth quarter to reflect actual return on plan assets and 

The	changes	in	Consolidated	Operating	Income,	Consolidated	EBITDA	
and	Consolidated	Adjusted	EBITDA	in	the	table	above	were	primarily	a	
result of the factors described in connection with operating revenues 
and operating expenses. 

Other Consolidated Results

Equity in Earnings of Unconsolidated Businesses
Equity in earnings of unconsolidated businesses decreased $182 million, or 56.2% in 2013 compared to 2012 primarily due to lower earnings from 
operations at Vodafone Omnitel N.V. (Vodafone Omnitel). The decrease during 2013 was partially offset by an immaterial gain recorded by Verizon 
Wireless upon obtaining control of previously unconsolidated wireless partnerships, which were previously accounted for under the equity method 
and are now consolidated.

Equity in earnings of unconsolidated businesses decreased $120 million, or 27.0%, in 2012 compared to 2011 primarily due to lower earnings from 
operations at Vodafone Omnitel and, to a lesser extent, the devaluation of the Euro against the U.S. dollar.

As part of the consideration of the Wireless Transaction, a subsidiary of Verizon sold its entire ownership interest in Vodafone Omnitel to a subsidiary 
of	Vodafone	on	February	21,	2014.	

Other Income and (Expense), Net
Additional information relating to Other income and (expense), net is as follows:

Years Ended December 31,

Interest income
Other, net
Total

nm - not meaningful

2013 

 64 
 (230)
 (166)

$

$

2012 

$

 57 
 (1,073)
$  (1,016)

2011 

 68 
 (82)
 (14)

$

$

2013 vs. 2012

$

$

 7 
 843 
 850 

 12.3  %
 (78.6)
 (83.7)

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

 (11)
 (991)
$  (1,002)

 (16.2) %
nm
nm

Other income and (expense), net decreased during 2013 compared to 
2012 primarily due to fees of $1.1 billion incurred in 2012 related to the 
early redemption of debt, partially offset by $0.2 billion of fees incurred 
during the fourth quarter of 2013 as a result of the termination of a bridge 
credit agreement upon the effectiveness of a term loan agreement (see 
“Other	Items”).

Other income and (expense), net increased during 2012 compared to 
2011 primarily driven by higher fees of $1.1 billion related to the early 
redemption	of	debt	(see	“Other	Items”).

15

 
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

2013 

$  3,421 
 754 
$  2,667 

$  65,959 
5.2%

2012 

 2,977 
 406 
 2,571 

$

$

$  52,949 
5.6%

2011 

 3,269 
 442 
 2,827 

$

$

$  55,629 
5.9%

2013 vs. 2012

$

$

 444 
 348 
 96 

 14.9  %
 85.7 
 3.7 

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

$

 (292)
 (36)
 (256)

 (8.9) %
 (8.1)
 (9.1)

Total interest costs on debt balances increased during 2013 compared to 
2012 primarily due to the issuance of $49.0 billion of fixed and floating 
rate	 notes	 to	 finance	 the	 Wireless	 Transaction	 (see	“Acquisitions	 and	
Divestitures”)	resulting	in	an	increase	in	average	debt	as	well	as	an	incre-
mental increase in interest expense of $0.7 billion, partially offset by a 
lower	 effective	 interest	 rate	 (see	“Consolidated	 Financial	 Condition”).	
Capitalized interest costs were higher in 2013 primarily due to increases 
in wireless licenses that are currently under development.

Provision (Benefit) for Income Taxes  

Total  interest  costs  on  debt  balances  decreased  during  2012  com-
pared to 2011 primarily due to a $2.7 billion decrease in average debt 
(see	“Consolidated	 Financial	 Condition”)	 and	 a	 lower	 effective	 interest	
rate. Capitalized interest costs were lower in 2012 primarily due to our 
ongoing deployment of the 4G LTE network.

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

Years Ended December 31, 

2013 

2012 

2011 

2013 vs. 2012

Provision (Benefit) for income taxes
Effective income tax rate

nm - not meaningful

$  5,730 

$

 (660)

$

 285 

$  6,390 

nm

$

 (945)

nm

19.6  %

(6.7) %

2.7  %

The  effective  income  tax  rate  is  calculated  by  dividing  the  provision 
for income taxes by income before the provision for income taxes. Our 
effective income tax rate is significantly lower than the statutory federal 
income tax rate for all years presented due to the inclusion of income 
attributable	to	Vodafone’s	noncontrolling	interest	in	the	Verizon	Wireless	
partnership within our income before the provision for income taxes. In 
2013 and 2011, we recorded a tax provision on income before the provi-
sion for income taxes and when we included the income attributable to 
Vodafone’s	noncontrolling	interest	in	the	Verizon	Wireless	partnership	in	
our income before the provision for income taxes it resulted in our effec-
tive income tax rate being 13.7 percentage points lower during 2013 and 
7.9 percentage points lower during 2011. In 2012, we recorded a tax ben-
efit on income before the provision for income taxes, which resulted in 
a negative effective income tax rate. In this circumstance, including the 
income	attributable	to	Vodafone’s	noncontrolling	interest	in	the	Verizon	
Wireless partnership in our income before the provision for income taxes 
resulted in our negative effective tax rate being 300.3 percentage points 
higher during 2012.

will	reflect	the	change	in	Verizon’s	ownership	interest	in	Verizon	Wireless.	
Our provision for income taxes and effective income tax rate will increase 
subsequent  to  the  closing  due  to  the  inclusion  of  the  provision  for 
income	taxes	previously	attributable	to	Vodafone’s	ownership	interest.	

The effective income tax rate for 2013 was 19.6% compared to (6.7)% 
for 2012. The increase in the effective income tax rate and provision for 
income taxes was primarily due to higher income before income taxes 
as  a  result  of  severance,  pension  and  benefit  credits  recorded  during 
2013 compared to lower income before income taxes as a result of sever-
ance, pension and benefit charges as well as early debt redemption costs 
recorded during 2012. 

The effective income tax rate for 2012 was (6.7)% compared to 2.7% for 
2011. The negative effective income tax rate for 2012 and the decrease 
in the provision for income taxes during 2012 compared to 2011 was 
primarily due to lower income before income taxes as a result of higher 
severance, pension, and benefit charges as well as early debt redemption 
costs recorded during 2012.

Verizon	 completed	 the	 acquisition	 of	Vodafone’s	 45%	 indirect	 owner-
ship	interest	in	Verizon	Wireless	on	February	21,	2014.	Our	provision	for	
income taxes and effective income tax rate subsequent to the closing 

A reconciliation of the statutory federal income tax rate to the effective 
income tax rate for each period is included in Note 12 to the consoli-
dated financial statements.

Net Income Attributable to Noncontrolling Interests 

Years Ended December 31, 

2013 

2012 

2011 

2013 vs. 2012

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

Net income attributable to noncontrolling 

interests

$  12,050 

$

 9,682 

$

 7,794 

$  2,368 

 24.5  %

$

 1,888 

 24.2  %

The increases in Net income attributable to noncontrolling interests during 
2013 compared to 2012 and 2012 compared to 2011 were due to higher 
earnings in our Verizon Wireless segment, which had a 45% noncontrolling 
partnership interest attributable to Vodafone as of December 31, 2013.

We  expect  Net  income  attributable  to  noncontrolling  interests  to 
decline  substantially  in  2014  as  a  result  of  the  Wireless  Transaction 
(see	“Acquisitions	 and	 Divestitures”).	The	 noncontrolling	 interests	 that	
remained after the completion of the Wireless Transaction primarily relate 
to wireless partnerships.

16

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

SEGMENT RESULTS OF OPERATIONS

We have two reportable segments, Wireless and Wireline, which we operate and manage as strategic business units and organize by products 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.

Segment	earnings	before	interest,	taxes,	depreciation	and	amortization	(Segment	EBITDA),	which	is	presented	below,	is	a	non-GAAP	measure	and	
does	not	purport	to	be	an	alternative	to	operating	income	as	a	measure	of	operating	performance.	Management	believes	that	this	measure	is	useful	
to investors and other users of our financial information in evaluating operating profitability on a more variable cost basis as it excludes the depre-
ciation and amortization expenses related primarily to capital expenditures and acquisitions that occurred in prior years, as well as in evaluating 
operating	performance	in	relation	to	our	competitors.	Segment	EBITDA	is	calculated	by	adding	back	depreciation	and	amortization	expense	to	seg-
ment operating income.

Wireless	Segment	EBITDA	service	margin,	also	presented	below,	is	calculated	by	dividing	Wireless	Segment	EBITDA	by	Wireless	service	revenues.	
Wireless	Segment	EBITDA	service	margin	utilizes	service	revenues	rather	than	total	revenues.	Service	revenues	primarily	exclude	equipment	revenues	
in	order	to	reflect	the	impact	of	providing	service	to	the	wireless	customer	base	on	an	ongoing	basis.	Wireline	EBITDA	margin	is	calculated	by	dividing	
Wireline	EBITDA	by	total	Wireline	revenues.	You	can	find	additional	information	about	our	segments	in	Note	13	to	the	consolidated	financial	statements.

Wireless

Our Wireless segment is primarily comprised of Cellco Partnership doing business as Verizon Wireless. Cellco Partnership is a joint venture formed in 
April 2000 by the combination of the U.S. wireless operations and interests of Verizon and Vodafone. Verizon Wireless provides wireless communica-
tions services across one of the most extensive wireless networks in the United States. As of December 31, 2013, Verizon owned a controlling 55% 
interest	in	Verizon	Wireless	and	Vodafone	owned	the	remaining	45%.	On	February	21,	2014,	the	Wireless	Transaction	was	completed,	and	Verizon	
acquired 100% ownership of Verizon Wireless. 

We provide these services and equipment sales to consumer, business and government customers in the United States on a postpaid and prepaid 
basis. Postpaid connections represent individual lines of service for which a customer is billed in advance a monthly access charge in return for a 
monthly network service allowance, and usage beyond the allowance is billed monthly in arrears. Our prepaid service enables individuals to obtain 
wireless services without a long-term contract or credit verification by paying for all services in advance. 

All financial results included in the tables below reflect the consolidated results of Verizon Wireless. 

Operating Revenues and Selected Operating Statistics	

(dollars	in	millions,	except	ARPA)
Increase/(Decrease)

Years Ended December 31,

Retail	service
Other service
Service revenue
Equipment and other
Total Operating Revenues

Connections ('000):(1)
Retail	connections
Retail	postpaid	connections

Net additions in period ('000):(2)
Retail	connections
Retail	postpaid	connections

Churn	Rate:
Retail	connections
Retail	postpaid	connections

Account Statistics:
Retail	postpaid	ARPA
Retail	postpaid	accounts	('000):(1)
Retail	postpaid	connections	per	account(1)

(1) As of end of period
(2) Excluding acquisitions and adjustments 

2013 

2012 

2011 

2013 vs. 2012

2012 vs. 2011

$  66,334 
 2,699 
 69,033 
 11,990 
$  81,023 

$  61,440 
 2,293 
 63,733 
 12,135 
$  75,868 

$  56,660 
 2,497 
 59,157 
 10,997 
$  70,154 

$  4,894 
 406 
 5,300 
 (145)
$  5,155 

 8.0  %

 17.7 
 8.3 
 (1.2)
 6.8 

$

$

 4,780 
 (204)
 4,576 
 1,138 
 5,714 

 8.4  %
 (8.2)
 7.7 
 10.3 
 8.1 

 102,799 
 96,752 

 98,230 
 92,530 

 92,167 
 87,382 

 4,569 
 4,222 

4.7 
4.6 

 6,063 
 5,148 

 6.6 
 5.9 

 4,472 
 4,118 

1.27%
0.97%

 5,917 
 5,024 

1.19%
0.91%

 4,624 
 4,252 

1.26%
0.95%

 (1,445)
 (906)

 (24.4)
 (18.0)

 1,293 
 772 

 28.0 
 18.2 

$  153.93 
 35,083 
 2.76 

$  144.04 
 35,057 
 2.64 

$  134.51 
 34,561 
 2.53 

$

 9.89 
 26 
 0.12 

 6.9 
 0.1 
 4.5 

$

 9.53 
 496 
 0.11 

 7.1 
 1.4 
 4.3 

17

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

2013 Compared to 2012
The	increase	in	Wireless’	total	operating	revenues	of	$5.2	billion,	or	6.8%,	
during 2013 compared to 2012 was primarily the result of growth in ser-
vice revenue.

2012 Compared to 2011
The	increase	in	Wireless’	total	operating	revenues	during	2012	compared	
to 2011 was the result of growth in both service and equipment and 
other revenue.

Accounts and Connections
Retail	connection	net	additions	increased	during	2012	compared	to	2011	
primarily due to an increase in retail postpaid and prepaid connection 
gross additions and improvements in our retail connections churn rate. 
Higher retail postpaid connection gross additions during 2012 primarily 
reflected the launch of our Share Everything plans coupled with new 
device introductions during the second half of 2012. 

Retail Postpaid Connections per Account
Retail	postpaid	connections	per	account	increased	during	 2012	com-
pared to 2011 primarily due to the increased use of tablets and other 
Internet devices.

Service Revenue
Service  revenue  increased  during  2012  compared  to  2011  primarily 
driven by higher retail postpaid service revenue, which increased largely 
as a result of an increase in retail postpaid connections of 5.1 million in 
2012, as well as the continued increase in penetration of smartphones. 
This increased penetration also contributed to the increase in our retail 
postpaid	ARPA.

The	 increase	 in	 retail	 postpaid	 ARPA	 during	 2012	 compared	 to	 2011	
was primarily driven by increases in smartphone penetration and retail 
postpaid connections per account. During 2012, we experienced a 4.3% 
increase in retail postpaid connections per account compared to 2011, 
with smartphones representing 58% of our retail postpaid phone base 
as of December 31, 2012 compared to 43.5% as of December 31, 2011. 
The increase in retail postpaid connections per account was primarily 
due to increases in Internet data devices, which represented 9.3% of our 
retail postpaid connection base as of December 31, 2012 compared to 
8.1% as of December 31, 2011 primarily due to strong sales of tablets  
and Jetpacks™.

Other  service  revenue  decreased  during  2012  compared  to  2011  pri-
marily as a result of a decrease in third party roaming revenue.

Equipment and Other Revenue
Equipment and other revenue increased during 2012 compared to 2011 
primarily due to increases in device upgrade fees, regulatory fees and 
equipment sales. 

Accounts and Connections
Retail	 (non-wholesale)	 postpaid	 accounts	 represent	 retail	 customers	
under contract with Verizon Wireless that are directly served and man-
aged by Verizon Wireless and use its branded services. Accounts include 
Share Everything plans and corporate accounts, as well as legacy single 
connection plans and family plans. A single account may receive monthly 
wireless	services	for	a	variety	of	connected	devices.	Retail	connections	
represent our retail customer device connections. Churn is the rate at 
which service to connections is terminated. 

Retail	connections	under	an	account	 may	include	 smartphones,	basic	
phones,  tablets  and  other  Internet  devices,  as  well  as  Home  Phone 
Connect	and	Home	Fusion.	We	expect	to	continue	to	experience	retail	
connection  growth  based  on  the  strength  of  our  product  offerings 
and	 network	 service	 quality.	 Retail	 postpaid	 connection	 net	 additions	
decreased during 2013 compared to 2012 primarily due to an increase in 
our retail postpaid connection churn rate, partially offset by an increase 
in retail postpaid connection gross additions.

Retail Postpaid Connections per Account
Retail	 postpaid	 connections	 per	 account	 is	 calculated	 by	 dividing	 the	
total  number  of  retail  postpaid  connections  by  the  number  of  retail 
postpaid	accounts	as	of	the	end	of	the	period.	Retail	postpaid	connec-
tions per account increased 4.5% as of December 31, 2013 compared to 
December 31, 2012 primarily due to the increased penetration of tablets 
and other Internet devices.

Service Revenue
Service revenue increased $5.3 billion, or 8.3%, during 2013 compared 
to 2012 primarily driven by higher retail postpaid service revenue, which 
increased largely as a result of an increase in retail postpaid connections 
as well as the continued increase in penetration of smartphones, tab-
lets and other Internet devices through our Share Everything plans. The 
penetration of smartphones was driven by the activation of smartphones 
by new customers as well as existing customers migrating from basic 
phones to smartphones.

The	increase	in	retail	postpaid	ARPA	(the	average	revenue	per	account	
from retail postpaid accounts) during 2013 compared to 2012 was pri-
marily driven by increases in smartphone penetration and retail postpaid 
connections per account. As of December 31, 2013, we experienced a 
4.5% increase in retail postpaid connections per account compared to 
2012, with smartphones representing 70% of our retail postpaid phone 
base as of December 31, 2013 compared to 58% as of December 31, 2012. 
The increased penetration in retail postpaid connections per account is 
primarily due to increases in Internet data devices, which represented 
10.7% of our retail postpaid connection base as of December 31, 2013 
compared to 9.3% as of December 31, 2012, primarily due to activations 
of tablets and other Internet devices. Additionally, during 2013, postpaid 
smartphone activations represented 86% of phones activated compared 
to 77% during 2012.

Other service revenue increased during 2013 compared to 2012 due to 
growth in wholesale connections, partially offset by a decrease in rev-
enue related to third party roaming.

Equipment and Other Revenue
Equipment and other revenue decreased during 2013 compared to 2012 
as a decline in regulatory fees was partially offset by an increase in rev-
enue related to upgrade fees.

18

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Operating Expenses 

Years Ended December 31, 

2013 

2012 

2011 

2013 vs. 2012

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

$  23,648 
 23,176 
 8,202 
$  55,026 

$  24,490 
 21,650 
 7,960 
$  54,100 

$  24,086 
 19,579 
 7,962 
$  51,627 

$

$

 (842)
 1,526 
 242 
 926 

 (3.4)%
 7.0 
 3.0 
 1.7 

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

$

 404 
 2,071 
 (2)
 2,473 

 1.7  %
 10.6 
–
 4.8 

Cost of Services and Sales
Cost of services and sales decreased during 2013 compared to 2012 pri-
marily due to a decrease in cost of equipment sales of $0.4 billion, which 
was  partially  due  to  a  decline  in  postpaid  upgrades,  decreased  data 
roaming, a decline in cost of data services and a decrease in network 
connection  costs  due  to  the  deployment  of  Ethernet  backhaul  facili-
ties primarily targeted at sites upgrading to 4G LTE, partially offset by an 
increase in cost of network services.

Selling, General and Administrative Expense
Selling, general and administrative expense increased during 2013 com-
pared to 2012 primarily due to higher sales commission expense in our 
indirect channel. Indirect sales commission expense increased $1.1 bil-
lion during 2013 compared to 2012 primarily as a result of increases in 
indirect gross additions and upgrades, as well as the average commission 
per unit, as the mix of units continues to shift toward smartphones and 
more customers activate data services. 

Cost of services and sales increased during 2012 compared to 2011 pri-
marily due to $0.7 billion in higher cost of equipment sales, which was 
driven by increased sales of higher cost smartphones, increased cost of 
network services and increased data roaming, partially offset by a decrease 
in cost for data services, a decrease in network connection costs due to 
the ongoing deployment of Ethernet backhaul facilities primarily targeted 
at sites upgrading to 4G LTE and a decrease in the cost of long distance.

Selling, general and administrative expense increased during 2012 com-
pared to 2011 primarily due to higher sales commission expense in our 
indirect channel as well as costs associated with regulatory fees. Indirect 
sales commission expense increased $1.3 billion during 2012 compared 
to 2011 primarily as a result of increases in the average commission per 
unit, as the mix of units continued to shift toward smartphones and more 
customers activated data services.

Depreciation and Amortization Expense
The  increase  in  depreciation  and  amortization  expense  during  2013 
compared  to  2012  was  primarily  driven  by  an  increase  in  net  depre-
ciable  assets.  Depreciation  and  amortization  expense  was  essentially 
unchanged during 2012 compared to 2011.

Segment Operating Income and EBITDA 

Years Ended December 31, 

2013 

2012 

2011 

2013 vs. 2012

Segment Operating Income
Add Depreciation and amortization expense
Segment EBITDA

$  25,997 
 8,202 
$  34,199 

$  21,768 
 7,960 
$  29,728 

$  18,527 
 7,962 
$  26,489 

$  4,229 
 242 
$  4,471 

 19.4  %
 3.0 
15.0 

Segment operating income margin
Segment EBITDA service margin

32.1%
49.5%

28.7%
46.6%

26.4%
44.8%

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

$

 3,241 
 (2)
 3,239 

 17.5  %
– 
12.2 

The changes in the table above during the periods presented were pri-
marily  a  result  of  the  factors  described  in  connection  with  operating 
revenues and operating expenses. 

Non-recurring	 or	 non-operational	 items	 excluded	 from	 Wireless’	
Operating income were as follows:

Years Ended December 31,

2013 

(dollars in millions)
2011 

2012 

Gain on spectrum license transaction
Severance, pension and benefit (credits) 

charges 

$

 (278)

$

 – 

$

 (61)
 (339)

$

$

 37 
 37 

$

 – 

 76 
 76 

19

 
MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Wireline

Our Wireline segment provides voice, data and video communications products and enhanced services including broadband video and data, cor-
porate networking solutions, data center and cloud services, security and managed network services and local and long distance voice services. We 
provide these products and services to consumers in the United States, as well as to carriers, businesses and government customers both in the 
United States and in over 150 other countries around the world.

Operating Revenues and Selected Operating Statistics 

Years Ended December 31, 

2013 

2012 

2011 

2013 vs. 2012

$ 14,737 
2,591 
17,328 
8,420 
6,283 
14,703 
6,714 
478 
$ 39,223 

$ 14,043 
2,659 
16,702 
8,052 
7,247 
15,299 
7,240 
539 
$ 39,780 

$ 13,606 
2,731 
16,337 
7,575 
8,047 
15,622 
7,973 
750 
$ 40,682 

$

$

 694 
 (68)
 626 
 368 
 (964)
 (596)
 (526)
 (61)
 (557)

 4.9  %
 (2.6)
 3.7 
 4.6 
 (13.3)
 (3.9)
 (7.3)
 (11.3)
 (1.4)

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

$

 437 
 (72)
 365 
 477 
 (800)
 (323)
 (733)
 (211)
 (902)

 3.2  %
 (2.6)
 2.2 
 6.3 
 (9.9)
 (2.1)
 (9.2)
 (28.1)
 (2.2)

 21,085 

 22,503 

 24,137 

 (1,418)

 (6.3)

 (1,634)

 (6.8)

 9,015 
 6,072 
 5,262 

 8,795 
 5,424 
 4,726 

 8,670 
 4,817 
 4,173 

 220 
 648 
 536 

 2.5 
 11.9 
 11.3 

 125 
 607 
 553 

 1.4 
 12.6 
 13.3 

Consumer retail
Small business

Mass	Markets

Strategic services
Core

Global Enterprise
Global Wholesale
Other
Total Operating Revenues

Connections ('000):(1)
Total voice connections

Total	Broadband	connections
FiOS	Internet	subscribers
FiOS	Video	subscribers

(1) As of end of period

Wireline’s	 revenues	 decreased	 $0.6	 billion,	 or	 1.4%,	 during	 2013	 com-
pared to 2012 primarily driven by declines in Global Enterprise Core and 
Global Wholesale,  partially  offset  by  higher  Consumer  retail  revenues 
driven	by	FiOS	services	and	increased	Strategic	services	revenues	within	
Global Enterprise.

2012 Compared to 2011
Mass	 Markets	 revenues	 increased	 during	 2012	 compared	 to	 2011	 pri-
marily	due	to	the	expansion	of	FiOS	services	(Voice,	Internet	and	Video)	
as well as changes in our pricing strategy adopted in 2012, partially offset 
by the continued decline of local exchange revenues.

We continued to grow our subscriber base and improved penetration 
rates	 within	 our	 FiOS	 service	 areas	 during	 2012.	 Also	 contributing	 to	
the	increase	in	revenue	from	FiOS	services	were	changes	in	our	pricing	
strategy adopted in 2012. As of December 31, 2012, we achieved pen-
etration	 rates	 of	 37.3%	 and	 33.3%	 for	 FiOS	 Internet	 and	 FiOS	 Video,	
respectively,	compared	to	penetration	rates	of	35.5%	and	31.5%	for	FiOS	
Internet	and	FiOS	Video,	respectively,	at	December	31,	2011.	

Mass	Markets	revenues	were	negatively	impacted	by	the	decline	of	local	
exchange revenues primarily due to a 6.1% decline in Consumer retail 
voice connections resulting primarily from competition and technology 
substitution with wireless, VoIP, broadband and cable services. Total voice 
connections include traditional switched access lines in service as well 
as	FiOS	digital	voice	connections.	There	was	also	a	decline	in	Small	busi-
ness retail voice connections, primarily reflecting challenging economic 
conditions, competition and a shift to both IP and high-speed circuits. 

Mass Markets
Mass	Markets	operations	provide	broadband	services	(including	high-
speed	Internet,	FiOS	Internet	and	FiOS	Video	services),	local	exchange	
(basic service and end-user access) and long distance (including regional 
toll) voice services to residential and small business subscribers.

2013 Compared to 2012
Mass	Markets	revenues	increased	$0.6	billion,	or	3.7%,	during	2013	com-
pared	 to	 2012	 primarily	 due	 to	 the	 expansion	 of	 FiOS	 services	 (Voice,	
Internet and Video) as well as changes in our pricing strategies, partially 
offset by the continued decline of local exchange revenues.

During	2013,	we	grew	our	subscriber	base	by	0.6	million	FiOS	Internet	
subscribers	and	by	0.5	million	FiOS	Video	subscribers,	while	also	consis-
tently	improving	penetration	rates	within	our	FiOS	service	areas.	As	of	
December 31, 2013, we achieved penetration rates of 39.5% and 35.0% 
for	FiOS	Internet	and	FiOS	Video,	respectively,	compared	to	penetration	
rates	of	37.3%	and	33.3%	for	FiOS	Internet	and	FiOS	Video,	respectively,	at	
December 31, 2012. 

The	increase	in	Mass	Markets	revenues,	driven	by	FiOS	services,	was	par-
tially offset by the decline of local exchange revenues primarily due to a 
5.2% decline in Consumer retail voice connections resulting primarily from 
competition and technology substitution with wireless, VoIP, broadband 
and cable services. Total voice connections include traditional switched 
access	 lines	 in	 service	 as	 well	 as	 FiOS	 digital	 voice	 connections.	There	
was also a decline in Small business retail voice connections, primarily 
reflecting competition and a shift to both IP and high-speed circuits. 

20

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Global Enterprise
Global Enterprise offers Strategic services including network products 
and  solutions,  advanced  communications  services,  and  other  core 
communications services to medium and large business customers, mul-
tinational corporations and state and federal government customers. 

Global Wholesale
Global  Wholesale  provides  communications  services  including  data, 
voice and local dial tone and broadband services primarily to local, long 
distance and other carriers that use our facilities to provide services to 
their customers. 

2013 Compared to 2012
Global Enterprise revenues decreased $0.6 billion, or 3.9%, during 2013 
compared to 2012 primarily due to a $0.5 billion, or 27.1%, decline in Core 
customer premise equipment revenues as well as lower voice services 
and data networking revenues, which consist of traditional circuit-based 
services	such	as	frame	relay,	private	line	and	Asynchronous	Transfer	Mode	
(ATM)	services.	These	core	services	declined	in	2013	compared	to	2012	
as our customer base continued to migrate to next generation IP ser-
vices. The decline in customer premise equipment revenues reflected 
our focus on improving margins by continuing to de-emphasize sales of 
equipment that are not part of an overall enterprise solutions bundle. The 
decline is also due to lower revenue from public sector customers. This 
decrease was partially offset by growth in Strategic services revenues, 
which  increased  $0.4  billion,  or  4.6%,  during  2013  compared  to  2012 
primarily  due to growth in advanced services,  such  as  contact center 
solutions, IP communications and our cloud and data center offerings, as 
well as revenue from a telematics services business that we acquired in 
the third quarter of 2012. 

2012 Compared to 2011
Global Enterprise revenues decreased during 2012 compared to 2011 pri-
marily due to lower local services and traditional circuit-based revenues, 
a decline in customer premise equipment revenues and the unfavorable 
impact of foreign currency translation. Core services declined compared 
to the similar period in 2011 as our customer base continued to migrate 
to next generation IP services. The decline in customer premise equip-
ment revenues reflected our focus on improving margins by continuing 
to  de-emphasize  sales  of  equipment  that  are  not  part  of  an  overall 
enterprise solutions bundle. This decrease was partially offset by higher 
Strategic  services  revenues.  Strategic  services  revenues  increased  pri-
marily due to growth in advanced services, such as managed network 
solutions, contact center solutions, IP communications and our cloud 
and data center offerings. 

2013 Compared to 2012
Global Wholesale revenues decreased $0.5 billion, or 7.3%, during 2013 
compared to 2012 primarily due to a decline in traditional voice revenues 
as	a	result	of	decreased	MOUs	and	a	5.2%	decline	in	domestic	wholesale	
connections. The traditional voice product reductions are primarily due 
to competitors de-emphasizing their local market initiatives coupled with 
the effect of technology substitution. Also contributing to the decline 
in voice revenues is the continuing contraction of market rates due to 
competition. Partially offsetting the overall decrease in wholesale rev-
enue was a continuing demand for high-speed digital data services from 
fiber-to-the-cell customers upgrading their core data circuits to Ethernet 
facilities as well as Ethernet migrations from other core customers. As a 
result of the customer upgrades, the number of core data circuits experi-
enced an 11.3% decline compared to the similar period in 2012. 

2012 Compared to 2011
Global Wholesale revenues decreased during 2012 compared to 2011 
primarily  due  to  a  decline  in  traditional  voice  revenues  as  a  result  of 
decreased	 MOUs	 and	 a	 5.3%	 decline	 in	 domestic	 wholesale	 connec-
tions. The traditional voice product reductions are primarily due to the 
continued  impact  of  competitors  de-emphasizing  their  local  market 
initiatives coupled with the impact of technology substitution. Also con-
tributing to the decline in voice revenues is the elimination of low margin 
international products and the continuing contraction of market rates due 
to competition. Partially offsetting the overall decrease in wholesale rev-
enue was a continuing demand for high-speed digital data services from 
fiber-to-the-cell customers upgrading their core data circuits to Ethernet 
facilities as well as Ethernet migrations from other core customers. As a 
result of the customer upgrades, the number of core data circuits experi-
enced a 9.6% decline compared to the similar period in 2011. We expect 
Global Wholesale revenue to continue to decline approximately 10% per 
quarter compared to the similar period in 2011, as we believe that the 
continued decline in core products will only be partially offset by growth 
in Ethernet and IP services.

Other
Other revenues include such services as local exchange and long dis-
tance services outside of our network footprint and operator services 
which  are  no  longer  being  marketed. The  decrease  in  revenues  from 
other services during 2013 and 2012 was primarily due to reduced vol-
umes outside of our network footprint. 

21

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Operating Expenses 

Years Ended December 31,

2013 

2012 

2011 

2013 vs. 2012

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

$  21,928 
 8,595 
 8,327 
$  38,850 

$  22,413 
 8,883 
 8,424 
$  39,720 

$  22,158 
 9,107 
 8,458 
$  39,723 

$

$

 (485)
 (288)
 (97)
 (870)

 (2.2)%
 (3.2)
 (1.2)
 (2.2)

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

$

 255 
 (224)
 (34)
 (3)

 1.2  %
 (2.5)
 (0.4)
–

Selling, General and Administrative Expense
Selling, general and administrative expense decreased during 2013 com-
pared to 2012 primarily due to declines in employee costs, primarily as 
a result of reduced headcount, and declines in rent expenses, partially 
offset by higher transaction and property tax expenses. 

Selling, general and administrative expense decreased during 2012 com-
pared to 2011 primarily due to lower allocations related to centralized 
administrative functions, and to a lesser extent, lower property and trans-
action tax expenses and employee costs. 

Depreciation and Amortization Expense
Depreciation  and  amortization  expense  decreased  during  2013  com-
pared to 2012, as well as 2012 compared to 2011, due to decreases in net 
depreciable assets, partially offset by an increase in amortization expense 
related to non-network software.

Cost of Services and Sales
Cost of services and sales decreased during 2013 compared to 2012, pri-
marily due to a decrease in costs related to customer premise equipment 
which reflected our focus on improving margins by de-emphasizing sales 
of equipment that are not part of an overall enterprise solutions bundle, 
a  decline  in  access  costs  resulting  primarily  from  declines  in  overall 
wholesale  long  distance  volumes  and  the  net  effect  of  storm-related 
insurance recoveries. These decreases were partially offset by higher con-
tent	costs	associated	with	continued	FiOS	subscriber	growth	and	vendor	 
rate increases.

Cost  of  services  and  sales  increased  during  2012  compared  to  2011, 
primarily	 due	 to	 higher	 content	 costs	 associated	 with	 continued	 FiOS	
subscriber  growth  and  vendor  rate  increases  and  increased  expenses 
related to our cloud and data center offerings. Cost of services and sales 
was	also	impacted	by	higher	costs	related	to	FiOS	installation,	as	well	as	
higher repair and maintenance expenses caused by storm-related events 
in 2012 compared to 2011. The increases were partially offset by a decline 
in access costs primarily from management actions to reduce exposure 
to  unprofitable  international  wholesale  routes  and  declines  in  overall 
wholesale  long  distance  volumes.  Costs  related  to  customer  premise 
equipment also decreased, which reflected our focus on improving mar-
gins by de-emphasizing sales of equipment that are not part of an overall 
enterprise solutions bundle. 

Segment Operating Income and EBITDA 

Years Ended December 31,

Segment Operating Income
Add Depreciation and amortization expense
Segment EBITDA

Segment operating income margin
Segment EBITDA margin

nm - not meaningful

2013 

$

 373 
 8,327 
$  8,700 

1.0%
22.2%

$

$

2012 

 60 
 8,424 
 8,484 

0.2%
21.3%

$

$

2011 

 959 
 8,458 
 9,417 

2.4%
23.1%

2013 vs. 2012

$

$

 313 
 (97)
 216 

nm
(1.2)%
2.5 

(dollars in millions)
Increase/(Decrease)

2012 vs. 2011

$

$

 (899)
 (34)
 (933)

(93.7)%
(0.4)
(9.9)

The	 changes	 in	 Wireline’s	 Operating	 income,	 Segment	 EBITDA	 and	
Segment	 EBITDA	 margin	 during	 the	 periods	 presented	 were	 primarily	
a result of the factors described in connection with operating revenues 
and operating expenses. 

During 2012, $0.1 billion of non-recurring or non-operational items were 
excluded	from	Wireline’s	Operating	income.	

22

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

OTHER ITEMS

Gain on Spectrum License Transaction

During the third quarter of 2013, after receiving the required regulatory 
approvals,	Verizon	Wireless	 sold	 39	 lower	 700	 MHz	 B	 block	 spectrum	
licenses  to  AT&T  in  exchange  for  a  payment  of  $1.9  billion  and  the 
transfer	by	AT&T	to	Verizon	Wireless	of	AWS	(10	MHz)	licenses	in	certain	
markets in the western United States. Verizon Wireless also sold certain 
lower	700	MHz	B	block	spectrum	licenses	to	an	investment	firm	for	a	pay-
ment of $0.2 billion. As a result, we received $0.5 billion of AWS licenses 
at fair value and we recorded a pre-tax gain of approximately $0.3 billion 
in Selling, general and administrative expense on our consolidated state-
ment of income for the year ended December 31, 2013.

The	 Consolidated	 Adjusted	 EBITDA	 non-GAAP	 measure	 presented	
in	 the	 Consolidated	 Operating	 Income	 and	 EBITDA	 discussion	 (See	
“Consolidated	Results	of	Operations”)	excludes	the	gain	on	the	spectrum	
license transaction described above.

Wireless Transaction Costs

During 2013, as a result of the Wireless Transaction, we recorded costs 
of $0.9 billion primarily for interest expense of $0.7 billion related to the 
issuance of the new notes, as well as $0.2 billion in fees primarily in con-
nection	with	the	bridge	credit	agreement	(see	“Consolidated	Financial	
Condition”).

Severance, Pension and Benefit (Credits) Charges

During 2013, we recorded net pre-tax severance, pension and benefits 
credits of approximately $6.2 billion primarily for our pension and post-
retirement plans in accordance with our accounting policy to recognize 
actuarial gains and losses in the year in which they occur. The credits were 
primarily driven by an increase in our discount rate assumption used to 
determine the current year liabilities from a weighted-average of 4.2% 
at December 31, 2012 to a weighted-average of 5.0% at December 31, 
2013 ($4.3 billion), lower than assumed retiree medical costs and other 
assumption adjustments ($1.4 billion) and the difference between our 
estimated return on assets of 7.5% at December 31, 2012 and our actual 
return on assets of 8.6% at December 31, 2013 ($0.5 billion).

During 2012, we recorded net pre-tax severance, pension and benefits 
charges of approximately $7.2 billion primarily for our pension and post-
retirement plans in accordance with our accounting policy to recognize 
actuarial gains and losses in the year in which they occur. The charges 
were primarily driven by a decrease in our discount rate assumption used 
to determine the current year liabilities from a weighted-average of 5% 
at December 31, 2011 to a weighted-average of 4.2% at December 31, 
2012 ($5.3 billion) and revisions to the retirement assumptions for partici-
pants and other assumption adjustments, partially offset by the difference 
between our estimated return on assets of 7.5% and our actual return on 
assets of 10% ($0.7 billion). As part of this charge, we also recorded $1.0 bil-
lion	related	to	the	annuitization	of	pension	liabilities	(see	“Employee	Benefit	
Plan	Funded	Status	and	Contributions”)	as	well	as	severance	charges	of	
$0.4 billion primarily for approximately 4,000 management employees. 

During 2011, we recorded net pre-tax severance, pension and benefits 
charges of approximately $6.0 billion for our pension and postretirement 
plans in accordance with our accounting policy to recognize actuarial 
gains and losses in the year in which they occur. The charges were pri-
marily  driven  by  a  decrease  in  our  discount  rate  assumption  used  to 

determine the current year liabilities from 5.75% at December 31, 2010 to 
5% at December 31, 2011 ($5.0 billion); the difference between our esti-
mated return on assets of 8% and our actual return on assets of 5% ($0.9 
billion); and revisions to the life expectancy of participants  and  other 
adjustments to assumptions.

The	 Consolidated	 Adjusted	 EBITDA	 non-GAAP	 measure	 presented	
in	 the	 Consolidated	 Operating	 Income	 and	 EBITDA	 discussion	 (See	
“Consolidated	Results	of	Operations”)	excludes	the	severance,	pension	
and benefit (credits) charges presented above. 

Early Debt Redemption and Other Costs

During November 2012, we recorded debt redemption costs of $0.8 bil-
lion in connection with the purchase of $0.9 billion of the $1.25 billion of 
8.95% Verizon Communications Notes due 2039 in a cash tender offer.

During December 2012, we recorded debt redemption costs of $0.3 bil-
lion in connection with the early redemption of $0.7 billion of the $2.0 
billion of 8.75% Verizon Communications Notes due 2018, $1.0 billion of 
4.625%	Verizon	Virginia	LLC	Debentures,	Series	A,	due	March	2013	and	
$0.75	billion	of	4.35%	Verizon	Communications	Notes	due	February	2013,	
as well as $0.3 billion of other costs.

During November 2011, we recorded debt redemption costs of $0.1 bil-
lion in connection with the early redemption of $1.0 billion of 7.375% 
Verizon  Communications  Notes  due  September  2012,  $0.6  billion  of 
6.875% Verizon Communications Notes due June 2012, $0.4 billion of 
6.125%	Verizon	Florida	Inc.	Debentures	due	January	2013,	$0.5	billion	of	
6.125%	Verizon	Maryland	Inc.	Debentures	due	March	2012	and	$1.0	bil-
lion of 6.875% Verizon New York Inc. Debentures due April 2012.

Litigation Settlements

In the third quarter of 2012, we settled a number of patent litigation mat-
ters, including cases with ActiveVideo Networks Inc. (ActiveVideo) and TiVo 
Inc. (TiVo). In connection with the settlements with ActiveVideo and TiVo, 
we recorded a charge of $0.4 billion in the third quarter of 2012 and will 
pay and recognize over the following six years an additional $0.2 billion.

The	 Consolidated	 Adjusted	 EBITDA	 non-GAAP	 measure	 presented	
in	 the	 Consolidated	 Operating	 Income	 and	 EBITDA	 discussion	 (See	
“Consolidated	Results	of	Operations”)	excludes	the	litigation	settlement	
costs presented above. 

23

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

CONSOLIDATED FINANCIAL CONDITION 

Cash Flows Used In Investing Activities

Years Ended December 31, 

2013 

(dollars in millions)
2011 

2012 

Cash Flows Provided By (Used In)

Operating activities
Investing activities
Financing	activities

$  38,818 
 (14,833)
 26,450 

$  31,486 
 (20,502)
 (21,253)

$  29,780 
 (17,250)
 (5,836)

Increase (Decrease) In Cash and Cash 

Equivalents

$  50,435 

$  (10,269)

$

 6,694

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. 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. The cash portion 
of the purchase price for the Wireless Transaction was primarily funded 
by the incurrence of third-party indebtedness, including the issuance of 
$49.0 billion aggregate principal amount of fixed and floating rate notes 
and	other	indebtedness	(see	“Acquisitions	and	Divestitures”).	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 investments or development activities 
or to  maintain  an  appropriate capital  structure  to  ensure  our  financial 
flexibility. Our cash and cash equivalents are primarily held domestically 
in  diversified  accounts  and  are  invested  to  maintain  principal  and 
liquidity.  Accordingly,  we  do  not  have  significant  exposure  to  foreign 
currency fluctuations.

The volatility in world debt and equity markets has not had a significant 
effect on our ability to access external financing. Our available external 
financing arrangements include 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 may also issue short-term debt through an active commer-
cial paper program and have a $6.2 billion credit facility to support such 
commercial paper issuances. In addition, during 2013, we entered into a 
$2.0 billion 364-day revolving credit agreement.

Cash Flows Provided By Operating Activities

Our  primary  source  of  funds  continues  to  be  cash  generated  from 
operations, primarily from our Wireless segment. Net cash provided by 
operating activities during 2013 increased by $7.3 billion compared to 
2012 primarily due to higher consolidated earnings, lower pension con-
tributions and improved working capital levels. The increase in net cash 
provided by operating activities in 2013 was partially offset by net distri-
butions of $0.3 billion received from Vodafone Omnitel in 2012.

Net  cash  provided  by  operating  activities  during  2012  increased  by 
$1.7  billion  compared  to  2011  primarily  due  to  higher  consolidated 
earnings,  as  well  as  improved  working  capital  levels,  due  to  timing 
differences, partially offset by an increase in pension contributions. Net 
cash  provided  by  operating  activities  during  2012  and  2011  included 
net distributions received from Vodafone Omnitel of $0.3 billion and $0.4 
billion, respectively.

24

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.

Capital expenditures, including capitalized software, were as follows: 

Years Ended December 31,

Wireless
Wireline
Other

Total as a percentage of revenue

2013 

$  9,425 
 6,229 
 950 
$  16,604 
13.8%

(dollars in millions)
2011 

2012 

$

 8,857 
 6,342 
 976 
$  16,175 
14.0%

$

 8,973 
 6,399 
 872 
$  16,244 
14.7%

Capital  expenditures  increased  at Wireless  in  2013  compared  to  2012 
in order to substantially complete the build-out of our 4G LTE network. 
Capital expenditures declined at Wireline as a result of decreased legacy 
spending	requirements	and	a	decline	in	spending	on	our	FiOS	network.

Capital expenditures declined slightly at Wireless in 2012 compared to 
2011 due to the decreased investment in the capacity of our wireless 
EV-DO network, partially offset by the increased build-out of our 4G LTE 
network. Capital expenditures declined slightly at Wireline due to lower 
legacy spending requirements.

Acquisitions
During 2013, 2012 and 2011, we invested $0.6 billion, $4.3 billion and 
$0.2 billion, respectively, in acquisitions of wireless licenses. During 2013, 
2012 and 2011, we also invested $0.5 billion, $0.9 billion and $1.8 billion, 
respectively, in acquisitions of investments and businesses, net of cash 
acquired.

During the fourth quarter of 2013, Verizon acquired an industry leader in 
content delivery networks for $0.4 billion. We expect the acquisition will 
increase our ability to meet the growing demand for online digital media 
content.  Additionally,  we  acquired  a  technology  and  television  cloud 
company	 for	 cash	 consideration	 that	 was	 not	 significant.	 In	 February	
2014, Verizon  acquired  a  business  dedicated  to  the  development  of 
cloud television products and services for cash consideration that was 
not significant.

During  2012,  we  paid  approximately  $4.3  billion  to  acquire  wireless 
licenses  primarily  to  meet  future  LTE  capacity  needs  and  enable  LTE 
expansion. Additionally, during 2012, we acquired HUGHES Telematics, 
a	provider	of	telematics	services,	for	$0.6	billion.	See	“Acquisitions	and	
Divestitures”	for	additional	details.	

During April 2011, we paid approximately $1.4 billion for the equity of 
Terremark,  which  was  partially  offset  by  $0.1  billion  of  cash  acquired 
(see	“Acquisitions	 and	 Divestitures”).	 See	“Cash	 Flows	 From	 Financing	
Activities”	regarding	the	debt	obligations	of	Terremark	that	were	repaid	
during	May	2011.	In	addition,	during	2011,	we	acquired	various	wireless	
licenses and markets as well as a provider of cloud software technology 
for cash consideration that was not significant. 

Dispositions
During	2013,	we	completed	the	sale	of	700	MHz	lower	B	block	spectrum	
licenses and as a result, we received proceeds of $2.1 billion. Additionally, 
on	January	6,	2014,	we	announced	agreements	with	T-Mobile	USA,	Inc.	
(T-Mobile	USA)	pursuant	to	which	we	will	dispose	of	our	remaining	700	
MHz	A	block	spectrum	licenses,	and	as	a	result	of	these	agreements	we	
expect to receive cash consideration of approximately $2.4 billion and 
additional	 spectrum.	 See	“Acquisitions	 and	 Divestitures”	 for	 additional	
information.

 
 
MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

During 2012, we received $0.4 billion related to the sale of some of our 700 
MHz	lower	A	and	B	block	spectrum	licenses.	We	acquired	these	licenses	as	
part	of	Federal	Communications	Commission	(FCC)	Auction	73	in	2008.	

Verizon Delaware LLC Debentures due December 2023 at a redemption 
price of 100% of the principal amount of the debentures. Any accrued 
and unpaid interest was paid to the date of redemption.

Other, net
During 2011, Other, net primarily included proceeds related to the sales 
of long-term investments, which were not significant to our consolidated 
statements of income.

Cash Flows Provided by (Used In) Financing Activities

We seek to maintain a mix of fixed and variable rate debt to lower bor-
rowing costs within reasonable risk parameters and to protect against 
earnings and cash flow volatility resulting from changes in market condi-
tions. During 2013, 2012 and 2011, net cash provided by (used in) financing 
activities was $26.5 billion, $(21.3) billion and $(5.8) billion, respectively.

2013
During	March	2013,	we	issued	$0.5	billion	aggregate	principal	amount	of	
floating rate Notes due 2015 in a private placement resulting in cash pro-
ceeds of approximately $0.5 billion, net of discounts and issuance costs. 
The proceeds were used for the repayment of commercial paper.

During April 2013, $1.25 billion of 5.25% Verizon Communications Notes 
matured	and	were	repaid.	During	May	2013,	$0.1	billion	of	7.0%	Verizon	
New York Inc. Debentures matured and were repaid. During June 2013, 
$0.5 billion of 4.375% Verizon Communications Notes and $0.1 billion 
of 7.0% Verizon New York Inc. Debentures matured and were repaid. In 
addition, during June 2013, we redeemed $0.25 billion of 7.15% Verizon 
Maryland	LLC	Debentures	due	May	2023	at	a	redemption	price	of	100%	
of the principal amount of the debentures.

During September 2013, in connection with the Wireless Transaction, we 
issued $49.0 billion aggregate principal amount of fixed and floating rate 
notes resulting in cash proceeds of approximately $48.7 billion, net of dis-
counts and issuance costs. The issuances consisted of the following: $2.25 
billion aggregate principal amount of floating rate Notes due 2016 that 
bear interest at a rate equal to three-month London Interbank Offered 
Rate	(LIBOR)	plus	1.53%	which	rate	will	be	reset	quarterly,	$1.75	billion	
aggregate principal amount of floating rate Notes due 2018 that bear 
interest	at	a	rate	equal	to	three-month	LIBOR	plus	1.75%	which	rate	will	be	
reset quarterly, $4.25 billion aggregate principal amount of 2.50% Notes 
due 2016, $4.75 billion aggregate principal amount of 3.65% Notes due 
2018, $4.0 billion aggregate principal amount of 4.50% Notes due 2020, 
$11.0 billion aggregate principal amount of 5.15% Notes due 2023, $6.0 
billion aggregate principal amount of 6.40% Notes due 2033 and $15.0 
billion aggregate principal amount of 6.55% Notes due 2043 (collectively, 
the new notes). The proceeds of the new notes were used to finance, in 
part, the Wireless Transaction and to pay related fees and expenses. As 
a result of the issuance of the new notes, we incurred interest expense 
related to the Wireless Transaction of $0.7 billion during 2013.

During  October  2013,  $0.3  billion  of  4.75% Verizon  New  England  Inc. 
Debentures matured and were repaid.

During November 2013, $1.25 billion of 7.375% Verizon Wireless Notes 
and $0.2 billion of 6.5% Verizon Wireless Notes matured and were repaid. 
During November 2013, Verizon Wireless redeemed $3.5 billion of 5.55% 
Notes	due	February	1,	2014	at	a	redemption	price	of	101%	of	the	prin-
cipal amount of the notes and $0.3 billion of 6.70% Verizon New York 
Inc. Debentures due November 2023 at a redemption price of 100% of 
the principal amount of the debentures. Any accrued and unpaid interest 
was paid to the date of redemption. 

During December 2013, we redeemed $0.2 billion of 7.0% Verizon New 
York  Inc.  Debentures  due  December  2033  at  a  redemption  price  of 
100% of the principal amount of the debentures and $20 million of 7.0% 

In addition, during 2013 we utilized $0.2 billion under fixed rate vendor 
financing facilities.

During	February	2014,	we	issued	€1.75	billion	aggregate	principal	amount	
of	2.375%	Notes	due	2022,	€1.25	billion	aggregate	principal	amount	of	
3.25% Notes due 2026 and £0.85 billion aggregate principal amount of 
4.75% Notes due 2034. The issuance of these Notes resulted in cash pro-
ceeds of approximately $5.4 billion, net of discounts and issuance costs. 
The net proceeds were used, in part, to finance the Wireless Transaction. 
Any net proceeds not used to finance the Wireless Transaction will be used 
for	general	corporate	purposes.	Also,	during	February	2014,	we	issued	$0.5	
billion	aggregate	principal	amount	of	5.9%	Retail	Notes	due	2054	resulting	
in cash proceeds of approximately $0.5 billion, net of discounts and issu-
ance costs. The proceeds will be used for general corporate purposes.

Verizon Notes
During	February	2014,	in	connection	with	the	Wireless	Transaction,	we	
issued  $5.0  billion  aggregate  principal  amount  of  floating  rate  notes. 
The  Verizon  Notes  were  issued  in  two  separate  series,  with  $2.5  bil-
lion	due	February	21,	2022	and	$2.5	billion	due	February	21,	2025.	The	
Verizon Notes bear interest at a floating rate, which will be reset quar-
terly,	with	interest	payable	quarterly	in	arrears,	beginning	May	21,	2014	
(see	“Acquisitions	and	Divestitures”).	The	eight-year	Verizon	notes	bear	
interest	at	a	floating	rate	equal	to	three-month	LIBOR,	plus	1.222%,	and	
the  eleven-year Verizon  notes  bear  interest  at  a  floating  rate  equal  to 
three-month	LIBOR,	plus	1.372%.

Term Loan Agreement
During  October 2013,  we entered into a  term loan  agreement with  a 
group of major financial institutions pursuant to which we drew $6.6 bil-
lion	in	February	2014	to	finance,	in	part,	the	Wireless	Transaction	and	to	
pay transaction costs. Half of any loans under the term loan agreement 
have a maturity of three years and the other half have a maturity of five 
years (the 5-Year Loans). The 5-Year Loans provide for the partial amorti-
zation of principal during the last two years that they are outstanding. 
Loans under the term loan agreement bear interest at floating rates. The 
term loan agreement contains certain negative covenants, including a 
negative pledge covenant, a merger or similar transaction covenant and 
an accounting changes covenant, affirmative covenants and events of 
default  that  are  customary  for  companies  maintaining  an  investment 
grade credit rating. In addition, the term loan agreement requires us to 
maintain a leverage ratio (as defined in the term loan agreement) not in 
excess of 3.50:1.00, until our credit ratings reach a certain level.

Bridge Credit Agreement
During September 2013, we entered into a $61.0 billion bridge credit 
agreement with a group of major financial institutions. The credit agree-
ment  provided  us  with  the  ability  to  borrow  up  to  $61.0  billion  to 
finance, in part, the Wireless Transaction and to pay related transaction 
costs.	Following	the	September	2013	issuance	of	notes,	borrowing	avail-
ability under the bridge credit agreement was reduced to $12.0 billion. 
Following	the	effectiveness	of	the	term	loan	agreement	in	October	2013,	
the bridge credit agreement was terminated in accordance with its terms 
and as such, the related fees of $0.2 billion were recognized in Other 
income and (expense), net during the fourth quarter of 2013.

2012
During  January  2012,  $1.0  billion  of  5.875%  Verizon  New  Jersey  Inc. 
Debentures	matured	and	were	repaid.	During	February	2012,	$0.8	bil-
lion of 5.25% Verizon Wireless Notes matured and were repaid. During 
July 2012, $0.8 billion of 7.0% Verizon Wireless Notes matured and were 
repaid. In addition, during 2012 we utilized $0.2 billion under fixed rate 
vendor financing facilities.

25

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

On November 2, 2012, we announced the commencement of a tender 
offer  (the Tender  Offer)  to  purchase  for  cash  any  and  all  of  the  out-
standing  $1.25  billion  aggregate  principal  amount  of  8.95%  Verizon 
Communications  Notes  due  2039.  In  the Tender  Offer  that  was  com-
pleted November 9, 2012, $0.9 billion aggregate principal amount of the 
notes was purchased and $0.35 billion principal amount of the notes 
remained outstanding. Any accrued and unpaid interest on the principal 
purchased was paid to the date of purchase.

During  November  2012,  we  issued  $4.5  billion  aggregate  principal 
amount of fixed rate notes at varying maturities resulting in cash pro-
ceeds of approximately $4.47 billion, net of discounts and issuance costs. 
The  net  proceeds  were  used  for  general  corporate  purposes,  for  the 
Tender Offer, and to redeem $0.7 billion of $2.0 billion of 8.75% Verizon 
Communications Notes due 2018, $1.0 billion of 4.625% Verizon Virginia 
LLC Debentures, Series A due 2013 and $0.75 billion of 4.35% Verizon 
Communications Notes due 2013.

In addition, during 2012, various fixed rate notes totaling approximately 
$0.2 billion were repaid and any accrued and unpaid interest was paid to 
the date of payment.

See	“Other	Items”	regarding	the	early	debt	redemption	costs	incurred	in	
connection with the aforementioned repurchases and redemptions.

2011
During 2011, proceeds from long-term borrowings totaled $11.1 billion, 
which  was  primarily  used  to  repay  outstanding  debt,  redeem  higher 
interest bearing debt maturing in the near term and for other general 
corporate purposes.

During  2011,  $0.5  billion  of  5.35%  Verizon  Communications  Notes 
matured and were repaid, and we utilized $0.3 billion under fixed rate 
vendor financing facilities.

During	March	2011,	we	issued	$6.25	billion	aggregate	principal	amount	
of fixed and floating rate notes at varying maturities resulting in cash pro-
ceeds of approximately $6.19 billion, net of discounts and issuance costs. 
The net proceeds were used for the repayment of commercial paper and 
other general corporate purposes, as well as to redeem $2.0 billion aggre-
gate principal amount of telephone subsidiary debt during April 2011.

The debt obligations of Terremark that were outstanding at the time of 
its acquisition by Verizon were repaid during the second quarter of 2011.

During  November  2011,  we  issued  $4.6  billion  aggregate  principal 
amount of fixed rate notes at varying maturities resulting in cash pro-
ceeds of approximately $4.55 billion, net of discounts and issuance costs. 
During November 2011, the net proceeds were used to redeem $1.6 bil-
lion aggregate principal amount of Verizon Communications notes and 
$1.9 billion aggregate principal amount of telephone subsidiary debt. 
The remaining net proceeds were used for the repayment of commercial 
paper	and	other	general	corporate	purposes.	See	“Other	Items”	regarding	
the early debt redemption costs incurred in connection with the afore-
mentioned redemptions.

During	December	2011,	we	repaid	$0.9	billion	upon	maturity	for	the	€0.7	
billion of 7.625% Verizon Wireless Notes, and the related cross currency 
swap	was	settled.	During	May	2011,	$4.0	billion	Verizon	Wireless	two-year	
fixed and floating rate notes matured and were repaid.

Special Distributions
In	May	2013,	the	Board	of	Representatives	of	Verizon	Wireless	declared	
a  distribution  to  its  owners,  which  was  paid  in  the  second  quarter  of 
2013 in proportion to their partnership interests on the payment date, 
in the aggregate amount of $7.0 billion. As a result, Vodafone received a 
cash payment of $3.15 billion and the remainder of the distribution was 
received by Verizon.

26

In	 November	 2012,	 the	 Board	 of	 Representatives	 of	 Verizon	 Wireless	
declared a distribution to its owners, which was paid in the fourth quarter 
of 2012 in proportion to their partnership interests on the payment date, 
in the aggregate amount of $8.5 billion. As a result, Vodafone received a 
cash payment of $3.8 billion and the remainder of the distribution was 
received by Verizon.

In	July	2011,	the	Board	of	Representatives	of	Verizon	Wireless	declared	
a distribution to its owners, which was paid in the first quarter of 2012 
in  proportion  to  their  partnership  interests  on  the  payment  date,  in 
the aggregate amount of $10 billion. As a result, Vodafone received a 
cash payment of $4.5 billion and the remainder of the distribution was 
received by Verizon.

Other, net
The change in Other, net financing activities during 2013 compared to 
2012  was  primarily  driven  by  higher  distributions  to Vodafone,  which 
owned a 45% noncontrolling interest in Verizon Wireless as of December 
31, 2013. The change in Other, net financing activities during 2012 com-
pared to 2011 was primarily driven by higher distributions to Vodafone, 
and	higher	early	debt	redemption	costs	(see	“Other	Items”).

Dividends
The	Verizon	 Board	 of	 Directors	 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 
2013,	the	Board	increased	our	quarterly	dividend	payment	2.9%	to	$.53	
per share from $.515 per share in the same period of 2012. This is the 
seventh	consecutive	year	that	Verizon’s	Board	of	Directors	has	approved	
a	quarterly	dividend	increase.	During	the	third	quarter	of	2012,	the	Board	
increased our quarterly dividend payment 3.0% to $.515 per share from 
$.50 per share in the same period of 2011. During the third quarter of 
2011,	the	Board	increased	our	quarterly	dividend	payment	2.6%	to	$.50	
per share from $.4875 per share in the same period of 2010. 

During 2013, we paid $5.9 billion in dividends compared to $5.2 billion 
in 2012 and $5.6 billion in 2011. As in prior periods, dividend payments 
were a significant use of capital resources. While the dividends declared 
per  common  share  increased  in  2012  compared  to  2011,  the  total 
amount of cash dividends paid decreased during 2012 compared to the 
prior year as a portion of the dividends was satisfied through the issuance 
of	common	shares	from	Treasury	stock	(see	“Common	Stock”).	

Credit Facilities
On August 13, 2013, we amended our $6.2 billion credit facility with a 
group of major financial institutions to extend the maturity date to August 
12, 2017. As of December 31, 2013, the unused borrowing capacity under 
this credit facility was approximately $6.1 billion. The credit facility does 
not  require  us  to  comply  with  financial  covenants  or  maintain  speci-
fied credit ratings, and it permits us to borrow even if our business has 
incurred a material adverse change. We use the credit facility to support 
the issuance of commercial paper, for the issuance of letters of credit and 
for general corporate purposes.

During October 2013, we entered into a $2.0 billion 364-day revolving 
credit agreement with a group of major financial institutions. Although 
effective as of October 2013, we could not draw on this revolving credit 
agreement prior to the completion of the Wireless Transaction. We may 
use borrowings under the 364-day credit agreement for general corpo-
rate purposes. The 364-day revolving credit agreement contains certain 
negative covenants, including a negative pledge covenant, a merger or 
similar transaction covenant and an accounting changes covenant, affir-
mative covenants and events of default that are customary for companies 
maintaining an investment grade credit rating. In addition, this agreement 
requires us to maintain a leverage ratio (as defined in the agreement) not 
in excess of 3.50:1.00, until our credit ratings reach a certain level.

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

Common Stock
Common stock has been used from time to time to satisfy some of the 
funding requirements of employee and shareowner plans, including 24.6 
million common shares issued from Treasury stock during 2012, related 
to dividend payments, which had an aggregate value of $1.0 billion. On 
February	3,	2011,	the	Board	of	Directors	replaced	the	previously	autho-
rized share buyback 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,	 2014.	The	 Board	 also	 determined	 that	 no	
additional shares were to be purchased under the prior program. During 
2013, we repurchased $0.2 billion of our common stock under this pro-
gram. There were no repurchases of common stock during 2012 or 2011. 

As a result of the Wireless Transaction, Verizon issued approximately 1.27 
billion shares. 

Credit Ratings
During	 the	 third	 quarter	 of	 2013,	 Verizon’s	 credit	 ratings	 were	 down-
graded	by	Moody’s	Investors	Service	(Moody’s),	Standard	&	Poor’s	Ratings	
Services	(Standard	&	Poor’s)	and	Fitch	Ratings	(Fitch)	as	a	result	of	Verizon’s	
announcement	of	the	agreement	to	acquire	Vodafone’s	45%	noncontrol-
ling interest in Verizon Wireless for approximately $130 billion including 
the incurrence of third-party indebtedness to fund the cash portion of the 
purchase	price	for	the	Wireless	Transaction.	Moody’s	downgraded	Verizon’s	
long-term	 debt	 ratings	 one	 notch	 from	 A3	 to	 Baa1,	 while	 Standard	 &	
Poor’s	 lowered	 its	 corporate	 credit	 rating	 and	 senior	 unsecured	 debt	
rating	one	notch	from	A-	to	BBB+	and	Fitch	lowered	its	long-term	issuer	
default rating and senior unsecured debt rating one notch from A to A-. 

Although the ratings downgrade is not expected to significantly impact 
our access to capital, it could increase both the cost of refinancing debt 
and the cost of financing any new capital requirements. Securities rat-
ings 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  evaluated  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, pay taxes, maintain insur-
ance with responsible and reputable insurance companies, preserve our 
corporate  existence,  keep  appropriate  books  and  records  of  financial 
transactions, maintain our properties, provide financial and other reports 
to our lenders, limit pledging and disposition of assets and mergers and 
consolidations, and other similar covenants. Additionally, the term loan 
credit agreement and the 364-day revolving credit agreement require us 
to maintain a leverage ratio (as such term is defined in those agreements) 
not in excess of 3.50:1.00 until our credit ratings are equal to or higher 
than A3 and A-. 

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

Increase (Decrease) In Cash and Cash Equivalents

Our Cash and cash equivalents at December 31, 2013 totaled $53.5 bil-
lion, a $50.4 billion increase compared to Cash and cash equivalents at 
December 31, 2012 primarily as a result of the issuance of $49.0 billion 
aggregate principal amount of fixed and floating rate notes. 

Our Cash and cash equivalents at December 31, 2012 totaled $3.1 bil-
lion, a $10.3 billion decrease compared to Cash and cash equivalents at 
December 31, 2011 as a result of the factors described in connection 
with our cash flows provided by operating activities, cash flows used in 
investing activities and cash flows used in financing activities. 

Free Cash Flow 
Free	cash	flow	is	a	non-GAAP	financial	measure	that	management	believes	
is	useful	to	investors	and	other	users	of	Verizon’s	financial	information	in	
evaluating	cash	available	to	pay	debt	and	dividends.	Free	cash	flow	is	cal-
culated by subtracting capital expenditures from net cash provided by 
operating activities. The following table reconciles net cash provided by 
operating	activities	to	Free	cash	flow:

Years Ended December 31, 

2013 

(dollars in millions)
2011 

2012 

Net cash provided by operating activities
Less Capital expenditures (including 

capitalized software)

Free cash flow

$  38,818 

$  31,486 

$  29,780 

 16,604 
$  22,214 

 16,175 
$  15,311 

 16,244 
$  13,536

The changes in free cash flow during 2013, 2012 and 2011 were a result of 
the factors described in connection with net cash provided by operating 
activities and capital expenditures.

Employee Benefit Plan Funded Status and Contributions

Pension Annuitization
On October 17, 2012, we, along with our subsidiary Verizon Investment 
Management	Corp.,	and	Fiduciary	Counselors	Inc.,	as	independent	fidu-
ciary	of	the	Verizon	Management	Pension	Plan	(the	Plan),	entered	into	a	
definitive purchase agreement with The Prudential Insurance Company 
of	America	(Prudential)	and	Prudential	Financial,	Inc.,	pursuant	to	which	
the  Plan  would  purchase  a  single  premium  group  annuity  contract  
from Prudential.

On December 10, 2012, upon issuance of the group annuity contract by 
Prudential, Prudential irrevocably assumed the obligation to make future 
annuity payments to approximately 41,000 Verizon management retirees 
who began receiving pension payments from the Plan prior to January 1, 
2010.	The	amount	of	each	retiree’s	annuity	payment	equals	the	amount	of	
such	individual’s	pension	benefit.	In	addition,	the	group	annuity	contract	
is intended to replicate the same rights to future payments, such as sur-
vivor benefits, that are currently offered by the Plan. 

We contributed approximately $2.6 billion to the Plan between September 
1, 2012 and December 31, 2012 in connection with the transaction so 
that	 the	 Plan’s	 funding	 percentage	 would	 not	 decrease	 as	 a	 result	 of	 
the transaction. 

Employer Contributions
We operate numerous qualified and nonqualified pension plans and other 
postretirement benefit plans. These plans primarily relate to our domestic 
business units. During 2013, contributions to our qualified pension plans 
were not material. During 2012 and 2011, we contributed $0.9 billion and 
$0.4  billion,  respectively,  to  our  qualified  pension  plans,  excluding  the 
pension annuitization discussed above. We also contributed $0.1 billion, 
$0.2 billion and $0.1 billion to our nonqualified pension plans in 2013, 
2012 and 2011, respectively. 

In an effort to reduce the risk of our portfolio strategy and better align 
assets with liabilities, we have adopted a liability driven pension strategy 
that seeks to better match cash flows from investments with projected 
benefit payments. We expect that the strategy will reduce the likelihood 
that assets will decline at a time when liabilities increase (referred to as 
liability hedging), with the goal to reduce the risk of underfunding to the 
plan and its participants and beneficiaries, however, we also expect the 
strategy	to	result	in	lower	asset	returns.	Based	on	this	strategy	and	the	
funded status of the plans at December 31, 2013, we expect the min-
imum required qualified pension plan contribution in 2014  to  be  $1.2 
billion. Nonqualified pension contributions are estimated to be approxi-
mately $0.2 billion in 2014.

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MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

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 
the pension plans. We contributed $1.4 billion, $1.5 billion and $1.4 bil-
lion to our other postretirement benefit plans in 2013, 2012 and 2011, 
respectively. Contributions to our other postretirement benefit plans are 
estimated to be approximately $1.4 billion in 2014. 

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 our leasing portfolio along with telecommunications equip-
ment,  commercial  real  estate  property  and  other  equipment.  These 
leases have remaining terms of up to 37 years as of December 31, 2013. 
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 lev-
eraged lease transactions. Since we have no general liability for this debt, 
which is secured by 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 U.S. GAAP. 
All recourse debt is reflected in our consolidated balance sheets.

Off Balance Sheet Arrangements and Contractual Obligations

Contractual Obligations and Commercial Commitments
The following table provides a summary of our contractual obligations and commercial commitments at December 31, 2013. Additional detail about 
these items is included in the notes to the consolidated financial statements.

Contractual Obligations

Long-term debt(1)
Capital lease obligations(2)
Total long-term debt, including current maturities
Interest on long-term debt(1)
Operating leases(2)
Purchase obligations(3)
Other long-term liabilities(4)
Total contractual obligations

Payments Due By Period

(dollars in millions)

Total

$  92,851 
 293 
 93,144 
 74,938 
 12,190 
 33,440 
 4,404 
$ 218,116 

Less than 
1 year

$

 3,395 
 91 
 3,486 
 4,816 
 2,255 
 19,724 
 2,825 
$  33,106 

1–3 years

3–5 years

$  13,466 
 92 
 13,558 
 9,419 
 3,723 
 8,778 
 1,579 
$  37,057 

$  16,252 
 49 
 16,301 
 8,609 
 2,464 
 4,163 
 - 
$  31,537 

More	than
5 years

$  59,738 
 61 
 59,799 
 52,094 
 3,748 
 775 
 - 
$ 116,416

(1) Items included in long-term debt with variable coupon rates are described in Note 8 to the consolidated financial statements. 
(2) See Note 7 to the consolidated financial statements. 
(3) The purchase obligations reflected above are primarily commitments to purchase handsets and peripherals, equipment, software, programming and network services, and marketing activities, 
which will be used or sold in the ordinary course of business. These amounts do not represent our entire anticipated purchases in the future, but represent only those items that are the subject 
of	contractual	obligations.	We	also	purchase	products	and	services	as	needed	with	no	firm	commitment.	For	this	reason,	the	amounts	presented	in	this	table	alone	do	not	provide	a	reliable	
indicator of our expected future cash outflows or changes in our expected cash position (see Note 16 to the consolidated financial statements). 

(4) Other long-term liabilities include estimated postretirement benefit and qualified pension plan contributions (see Note 11 to the consolidated financial statements). 

We are not able to make a reliable estimate of when the unrecognized tax benefits balance of $2.1 billion and related interest and penalties will be settled with the respective taxing authorities 
until issues or examinations are further developed (see Note 12 to the consolidated financial statements).

We also guarantee the debt obligations of GTE Corporation that were 
issued and outstanding prior to July 1, 2003. As of December 31, 2013, 
$1.7 billion principal amount of these obligations remained outstanding 
(see Note 8 to the consolidated financial statements). 

As of December 31, 2013 letters of credit totaling approximately $0.1 bil-
lion, which were executed in the normal course of business and support 
several financing arrangements and payment obligations to third parties, 
were outstanding (see Note 16 to the consolidated financial statements).

Guarantees

In  connection  with  the  execution  of  agreements  for  the  sale  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 financial 
losses (see Note 16 to the consolidated financial statements). 

We  guarantee  the  debentures  and  first  mortgage  bonds  of  our  oper-
ating telephone company subsidiaries. As of December 31, 2013, $3.1 
billion principal amount of these obligations remain outstanding. Each 
guarantee will remain in place for the life of the obligation unless termi-
nated pursuant to its terms, which will occur, among other things, if the 
operating telephone company is no longer a wholly-owned subsidiary 
of Verizon. 

28

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 cur-
rency  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 deriva-
tives  including  cross  currency  swaps,  foreign  currency  and  prepaid 
forwards and collars, interest rate swap agreements, commodity swap 
and forward agreements and interest rate locks. We do not hold deriva-
tives 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,  2013,  approximately  92%  of  the  aggregate 
principal  amount  of  our  total  debt  portfolio  consisted  of  fixed  rate 
indebtedness, including the effect of interest rate swap agreements des-
ignated 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 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, 2013 and 2012. 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, 2013

Fair	Value

Long-term debt and related 

Fair	Value
assuming
+	100	basis
point shift

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

derivatives

$ 103,103 

$  95,497 

$ 111,910 

At December 31, 2012

Long-term debt and related 

derivatives

$

 61,045 

$  56,929 

$  65,747 

Interest Rate Swaps
We have entered into domestic interest rate swaps to achieve a targeted 
mix of fixed and variable rate debt. We principally receive fixed rates and 
pay	variable	rates	based	on	LIBOR,	resulting	in	a	net	increase	or	decrease	
to Interest expense. 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 consolidated balance sheets 
as assets and liabilities. 

During 2012, interest rate swaps with a notional value of $5.8 billion were 
settled. As a result of the settlements, we received net proceeds of $0.7 
billion, including accrued interest which is included in Other, net oper-
ating activities in the consolidated statement of cash flows. The fair value 
basis  adjustment  to  the  underlying  debt  instruments  was  recognized 
into earnings as a reduction of Interest expense over the remaining lives 
of the underlying debt obligations. During the second quarter of 2013, 
interest rate swaps with a notional value of $1.25 billion matured and 
the impact to our consolidated financial statements was not material. 
During the third quarter of 2013, we entered into interest rate swaps with 
a total notional value of $1.8 billion. At December 31, 2013 and 2012, the 
fair value of these interest rate swaps was not material. At December 31, 
2013, the total notional amount of these interest rate swaps was $1.8 bil-
lion. The ineffective portion of these interest rate swaps was not material 
at December 31, 2013.

Forward Interest Rate Swaps 
In order to manage our exposure to future interest rate changes, during 
the fourth quarter of 2013, we entered into forward interest rate swaps 
with a notional value of $2.0 billion. We designated these contracts as 
cash flow hedges. The fair value of these contracts was not material at 
December 31, 2013.

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 is recorded as cumu-
lative translation adjustments, which are included in Accumulated other 
comprehensive income in our consolidated balance sheets. Gains and 
losses on foreign currency transactions are recorded in the consolidated 
statements of income in Other income and (expense), net. At December 
31,	 2013,	 our	 primary	 translation	 exposure	 was	 to	 the	 British	 Pound	
Sterling, the Euro, the Australian Dollar and the Japanese Yen.

Cross Currency Swaps
Verizon Wireless previously entered into cross currency swaps designated 
as	 cash	flow	 hedges	 to	 exchange	 approximately	 $1.6	billion	 of	 British	
Pound 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 to 
mitigate the impact of foreign currency transaction gains or losses. A por-
tion of the gains and losses recognized in Other comprehensive income 
was reclassified to Other income and (expense), net to offset the related 
pre-tax foreign currency transaction gain or loss on the underlying debt 
obligations. The fair value of the outstanding swaps was not material at 
December 31, 2013 or December 31, 2012. During 2013 and 2012 the 
gains with respect to these swaps were not material. 

During	February	2014,	we	entered	into	cross	currency	swaps	designated	
as cash flow hedges to exchange approximately $5.4 billion of Euro and 
British	Pound	Sterling	denominated	debt	into	U.S.	dollars	and	to	fix	our	
future interest and principal payments in U.S. dollars, as well as to miti-
gate the impact of foreign currency transaction gains or losses. 

29

 
MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

CRITICAL ACCOUNTING ESTIMATES AND RECENT ACCOUNTING STANDARDS

ered  current  and  expected  future  economic  conditions,  current  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 represented 
our  estimate  of  the  weighted-average  cost  of  capital  (WACC),  or 
expected return, that a marketplace participant would have required 
as of the valuation date. We developed 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 
incorporated our estimate of the expected return a marketplace par-
ticipant  would  have  required  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 
represented	our	estimate	of	the	marketplace’s	long-term	growth	rate.	

  Goodwill
  At December 31, 2013, the balance of our goodwill was approximately 
$24.6 billion, of which $18.4 billion was in our Wireless segment and 
$6.2  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,  Wireless 
and  Wireline,  are  deemed  to  be  our  reporting  units  for  purposes  of 
goodwill  impairment  testing.  The  fair  value  of  Wireless  significantly 
exceeded its carrying value and the fair value of Wireline exceeded its 
carrying value. Accordingly, our annual impairment tests for 2013, 2012 
and 2011 did not result in an impairment. 

  The  fair  value  of  the  reporting  unit  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  ter-
minal  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.

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 indicate 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  $75.7 
billion  as  of  December  31,  2013. 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, competi-
tive, economic or other factors that limit the useful life of our wireless 
licenses. In 2013, we performed a qualitative impairment assessment 
to  determine whether it  is more likely than  not that  the  fair  value of 
our  wireless  licenses  was  less  than  the  carrying  amount.  As  part  of 
our  assessment  we  considered  several  qualitative  factors  including 
the business enterprise value of Wireless, macroeconomic conditions 
(including changes in interest rates and discount rates), industry and 
market	considerations	(including	industry	revenue	and	EBITDA	margin	
projections), the projected financial performance of Wireless, as well as 
other	factors.	Based	on	our	assessment	in	2013,	we	qualitatively	con-
cluded that it was more likely than not that the fair value of our wireless 
licenses significantly exceeded their carrying value and therefore, did 
not result in an impairment.

In 2012 and 2011, our quantitative impairment test consisted of com-
paring  the  estimated  fair  value  of  our  wireless  licenses  to  the  aggre-
gated carrying amount as of the test date. If the estimated fair value 
of our wireless licenses was less than the aggregated carrying amount 
of the wireless licenses then an impairment charge would have been 
recognized.  Our  annual  quantitative  impairment  tests  for  2012  and 
2011 indicated that the fair value significantly exceeded the carrying 
value and, therefore, did not result in an impairment. 

In 2012 and 2011, using a quantitative assessment, we estimated the 
fair value of our wireless licenses using a direct income based valua-
tion 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 were required to make significant estimates about future 
cash flows specifically associated with our wireless licenses, an appro-
priate discount rate based on the risk associated with those estimated 
cash flows and assumed terminal value and growth rates. We consid-

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MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

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.

•	 Our  Plant,  property  and  equipment  balance  represents  a  significant 
component of our consolidated assets. We record plant, property and 
equipment at cost. We depreciate 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  would  result  in  a  decrease  to  our  2013  depreciation 
expense of $1.8 billion and that a one-year decrease would result in an 
increase of approximately $2.1 billion in our 2013 depreciation expense.

Recent Accounting Standards

In July 2013, the accounting standard update relating to the presentation 
of an unrecognized tax benefit when a net operating loss carryforward, a 
similar tax loss, or a tax credit carryforward exists was issued. The standard 
update provides that a liability related to an unrecognized tax benefit 
should be offset against same jurisdiction deferred tax assets for a net 
operating loss carryforward, a similar tax loss, or a tax credit carryforward 
if such settlement is required or expected in the event the uncertain tax 
position is disallowed. We will adopt this standard update during the first 
quarter of 2014. We are currently evaluating the consolidated balance 
sheet impact related to this standard update.

•	 We  maintain  benefit  plans  for  most  of  our  employees,  including,  for 
certain  employees,  pension  and  other  postretirement  benefit  plans. 
At December 31, 2013, in the aggregate, pension plan benefit obliga-
tions 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. A sensitivity analysis of 
the impact of changes in these assumptions on the benefit obligations 
and expense (income) recorded, as well as on the funded status due to 
an increase or a decrease in the actual versus expected return on plan 
assets as of December 31, 2013 and for the year then ended pertaining 
to	Verizon’s	pension	and	postretirement	benefit	plans	is	provided	in	the	
table below. 

(dollars in millions)

Pension plans discount rate

Rate	of	return	on	pension	plan	assets

Postretirement plans discount rate

Rate	of	return	on	postretirement	plan	

assets

Health care trend rates

Percentage
point
change

Increase
(decrease) at
  December 31, 2013*

+0.50
-0.50

+1.00
-1.00

+0.50
-0.50

+1.00
-1.00

+1.00
-1.00

$

 (1,105)
 1,224 

 (166)
 166 

 (1,332)
 1,486 

 (26)
 26 

 2,539 
 (2,086)

* 

In  determining  its  pension  and  other  postretirement  obligation,  the  Company  used 
a  weighted-average  discount  rate  of  5.0%. The  rate  was  selected  to  approximate  the 
composite interest rates available on a selection of high-quality bonds available in the 
market at December 31, 2013. 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 $0.3 billion 
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 

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MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

ACQUISITIONS AND DIVESTITURES

Wireless

Wireless Transaction
On September 2, 2013, Verizon entered into a stock purchase agreement 
(the Stock Purchase Agreement) with Vodafone and Vodafone 4 Limited 
(Seller),	pursuant	to	which	Verizon	agreed	to	acquire	Vodafone’s	indirect	
45%	interest	in	Cellco	Partnership	d/b/a	Verizon	Wireless	(the	Partnership,	
and such interest, the Vodafone Interest) for aggregate consideration of 
approximately $130 billion.

On	February	21,	2014,	pursuant	to	the	terms	and	subject	to	the	condi-
tions set forth in the Stock Purchase Agreement, Verizon acquired (the 
Wireless Transaction) from Seller all of the issued and outstanding capital 
stock	(the	Transferred	Shares)	of	Vodafone	Americas	Finance	1	Inc.,	a	sub-
sidiary	of	Seller	(VF1	Inc.),	which	indirectly	through	certain	subsidiaries	
(together	 with	 VF1	 Inc.,	 the	 Purchased	 Entities)	 owned	 the	Vodafone	
Interest. In consideration for the Transferred Shares, upon completion of 
the Wireless Transaction, Verizon (i) paid approximately $58.89 billion in 
cash,	(ii)	issued	approximately	$60.15	billion	of	Verizon’s	common	stock,	
par  value  $0.10  per  share  (the  Stock  Consideration),  (iii)  issued  senior 
unsecured Verizon notes in an aggregate principal amount of $5.0 billion 
(the	Verizon	Notes),	(iv)	sold	Verizon’s	indirectly	owned	23.1%	interest	in	
Vodafone Omnitel N.V. (Omnitel, and such interest, the Omnitel Interest), 
valued at $3.5 billion and (v) provided other consideration of approxi-
mately $2.5 billion. As a result of the Wireless Transaction, Verizon issued 
approximately 1.27 billion shares. The total cash paid to Vodafone and 
the other costs of the Wireless Transaction, including financing, legal and 
bank fees, were financed through the incurrence of third-party indebted-
ness	(see	“Consolidated	Financial	Condition”).	

In accordance with the accounting standard on consolidation, a change 
in	 a	 parent’s	 ownership	 interest	 while	 the	 parent	 retains	 a	 controlling	
financial interest in its subsidiary is accounted for as an equity transaction 
and remeasurement of assets and liabilities of previously controlled and 
consolidated subsidiaries is not permitted. As a result, we will account for 
the Wireless Transaction by adjusting the carrying amount of the non-
controlling	interest	to	reflect	the	change	in	Verizon’s	ownership	interest	
in Verizon Wireless. Any difference between the fair value of the consid-
eration  paid  and  the  amount  by  which  the  noncontrolling  interest  is 
adjusted will be recognized in equity attributable to Verizon. 

Omnitel Transaction 
On	February	21,	2014,	Verizon	and	Vodafone	also	implemented	the	sale	of	
the Omnitel Interest (the Omnitel Transaction) by a subsidiary of Verizon 
to a subsidiary of Vodafone in connection with the Wireless Transaction 
pursuant to a separate share purchase agreement. We will recognize a 
gain on the disposal of the Omnitel interest in the first quarter of 2014. 

Verizon Notes 
The	Verizon	Notes	were	issued	pursuant	to	Verizon’s	existing	indenture.	
The Verizon Notes were issued in two separate series, with $2.5 billion 
due	February	21,	2022	and	$2.5	billion	due	February	21,	2025.	The	Verizon	
Notes bear interest at a floating rate, which will be reset quarterly, with 
interest	payable	quarterly	in	arrears,	beginning	May	21,	2014.	The	eight-
year Verizon notes bear interest at a floating rate equal to three-month 
LIBOR,	plus	1.222%,	and	the	eleven-year	Verizon	notes	bear	interest	at	
a	floating	rate	equal	to	three-month	LIBOR,	plus	1.372%.	The	indenture	
that  governs  the Verizon  Notes  contains  certain  negative  covenants, 
including  a  negative  pledge  covenant  and  a  merger  or  similar  trans-
action  covenant,  affirmative  covenants  and  events  of  default  that  are 

customary for companies maintaining an investment grade credit rating. 
An event of default for either series of the Verizon Notes may result in 
acceleration of the entire principal amount of all debt securities of that 
series.	Beginning	two	years	after	the	closing	of	the	Wireless	Transaction,	
Verizon may redeem all or any portion of the outstanding Verizon Notes 
held by Vodafone or any of its affiliates for a redemption price of 100% 
of the principal amount plus accrued and unpaid interest. The Verizon 
Notes may only be transferred by Vodafone to third parties in specified 
amounts  during  specified  periods,  commencing  January  1,  2017. The 
Verizon Notes held by third parties will not be redeemable. Verizon has 
agreed to file a registration statement with respect to the Verizon Notes 
at least three months prior to the Verizon Notes becoming transferable. 

Other Consideration 
Included  in  the  other  consideration  paid  to  Vodafone  is  the  indirect 
assumption of long-term obligations with respect to 5.143% Class D and 
Class E cumulative preferred stock issued by one of the Purchased Entities. 
Both	the	Class	D	(825,000	shares	outstanding)	and	Class	E	shares	(825,000	
shares outstanding) are mandatorily redeemable in April 2020 at $1,000 per 
share plus any accrued and unpaid dividends. Dividends accrue at 5.143% 
per	annum	and	will	be	treated	as	interest	expense.	Both	the	Class	D	and	
Class E shares will be classified as liability instruments and will be recorded 
at fair value as determined at the closing of the Wireless Transaction.

Spectrum License Transactions
Since 2012, we have entered into several strategic spectrum transactions 
including: 

•	 During  the  third  quarter  of  2012,  after  receiving  the  required  regula-
tory  approvals,  Verizon  Wireless  completed  the  following  previously 
announced transactions in which we acquired wireless spectrum that 
will be used to deploy additional 4G LTE capacity:

o  Verizon  Wireless  acquired  AWS  spectrum  in  separate  transactions 
with	 SpectrumCo	 and	 Cox	 TMI	 Wireless,	 LLC	 for	 which	 it	 paid	 an	
aggregate of $3.9 billion at the time of the closings. Verizon Wireless 
has also recorded a liability of $0.4 billion related to a three-year ser-
vice	 obligation	 to	 SpectrumCo’s	 members	 pursuant	 to	 commercial	
agreements executed concurrently with the SpectrumCo transaction.

o  Verizon Wireless completed license purchase and exchange transac-
tions  with  Leap  Wireless,  Savary  Island  Wireless,  which  is  majority 
owned	by	Leap	Wireless,	and	a	subsidiary	of	T-Mobile	USA.	As	a	result	
of  these  transactions,  Verizon  Wireless  received  an  aggregate  $2.6 
billion of AWS and PCS licenses at fair value and net cash proceeds 
of	$0.2	billion,	transferred	certain	AWS	licenses	to	T-Mobile	USA	and	
a	700	megahertz	(MHz)	lower	A	block	license	to	Leap	Wireless,	and	
recorded an immaterial gain.

•	 During the first quarter of 2013, we completed license exchange trans-
actions	with	T-Mobile	License	LLC	and	Cricket	License	Company,	LLC,	
a subsidiary of Leap Wireless, to exchange certain Advanced Wireless 
Services (AWS) licenses. These non-cash exchanges include a number 
of  intra-market  swaps  that  we  expect  will  enable  Verizon  Wireless 
to  make  more  efficient  use  of  the  AWS  band.  As  a  result  of  these 
exchanges,  we  received  an  aggregate  $0.5  billion  of  AWS  licenses  at 
fair value and recorded an immaterial gain.

•	 During the third quarter of 2013, after receiving the required regulatory 
approvals,	Verizon	Wireless	 sold	 39	 lower	 700	 MHz	 B	 block	 spectrum	
licenses  to  AT&T  in  exchange  for  a  payment  of  $1.9  billion  and  the 

32

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

transfer	by	AT&T	to	Verizon	Wireless	of	AWS	(10	MHz)	licenses	in	certain	
markets in the western United States. Verizon Wireless also sold certain 
lower	 700	 MHz	 B	 block	 spectrum	 licenses	 to	 an	 investment	 firm	 for	
a payment of $0.2 billion. As a result, we received $0.5 billion of AWS 
licenses at fair value and we recorded a pre-tax gain of approximately 
$0.3 billion in Selling, general and administrative expense on our con-
solidated statement of income for the year ended December 31, 2013.

Terremark Worldwide, Inc.
During April 2011, we acquired Terremark for $19 per share in cash. Closing 
and other direct acquisition-related costs totaled approximately $13 mil-
lion after-tax. The acquisition was completed via a tender offer followed 
by	a	“short-form”	merger	under	Delaware	law	through	which	Terremark	
became a wholly-owned subsidiary of Verizon. The acquisition enhanced 
Verizon’s	offerings	to	business	and	government	customers	globally.

Other
During the fourth quarter of 2013, Verizon acquired an industry leader in 
content delivery networks for $0.4 billion. We expect the acquisition will 
increase our ability to meet the growing demand for online digital media 
content. Upon closing, we recorded $0.3 billion of goodwill. Additionally, 
we acquired a technology and television cloud company for cash con-
sideration that was not significant. The consolidated financial statements 
include the results of the operations of each of these acquisitions from 
the date each acquisition closed. 

On January 21, 2014, Verizon announced an agreement to acquire a busi-
ness  dedicated  to  the  development  of  cloud  television  products  and 
services for cash consideration that was not significant. The transaction, 
which	 was	completed	 in	February	 2014,	 is	expected	 to	accelerate	 the	
availability of next-generation video services. 

•	 During the fourth quarter of 2013, we entered into license exchange 
agreements	 with	 T-Mobile	 USA	 to	 exchange	 certain	 AWS	 and	 PCS	
licenses. These non-cash exchanges, which are subject to approval by 
the	FCC	and	other	customary	closing	conditions,	are	expected	to	close	
in the first half of 2014. The exchange includes a number of swaps that 
we expect will result in more efficient use of the AWS and PCS bands. 
As a result of these agreements, $0.9 billion of Wireless licenses are clas-
sified as held for sale and included in Prepaid expenses and other on 
our consolidated balance sheet at December 31, 2013. Upon comple-
tion of the transaction, we expect to record an immaterial gain.

•	 Subsequent	to	the	transaction	with	T-Mobile	USA	in	the	fourth	quarter	
of  2013,  on  January  6,  2014,  we  announced  two  agreements  with 
T-Mobile	USA	with	respect	to	our	remaining	700	MHz	A	block	spectrum	
licenses. Under one agreement, we will sell certain of these licenses to 
T-Mobile	 USA	 in	 exchange	 for	 cash	 consideration	 of	 approximately	
$2.4  billion,  and  under  the  second  agreement  we  will  exchange  the 
remainder of these licenses for AWS and PCS spectrum licenses. These 
transactions	 are	 subject	 to	 the	 approval	 of	 the	 FCC	 as	 well	 as	 other	
customary closing conditions. These transactions are expected to close 
in the middle of 2014.

Other
During 2013, we acquired various other wireless licenses and markets 
for cash consideration that was not significant. Additionally, we obtained 
control of previously unconsolidated wireless partnerships, which were 
previously accounted for under the equity method and are now consoli-
dated, which resulted in an immaterial gain. We recorded $0.2 billion of 
goodwill as a result of these transactions. 

Wireline

HUGHES Telematics, Inc.
During July 2012, we acquired HUGHES Telematics for approximately $12 
per share in cash for a total acquisition price of $0.6 billion. As a result 
of the transaction, HUGHES Telematics became a wholly-owned subsid-
iary of Verizon. The consolidated financial statements include the results 
of	HUGHES	Telematics’	operations	from	the	date	the	acquisition	closed.	
Upon closing, we recorded approximately $0.6 billion of goodwill, $0.1 
billion of other intangibles, and assumed the debt obligations of HUGHES 
Telematics, which were approximately $0.1 billion as of the date of acqui-
sition,  and  which  were  repaid  by  Verizon.  Had  this  acquisition  been 
completed on January 1, 2012 or 2011, the results of the acquired opera-
tions of HUGHES Telematics would not have had a significant impact on 
the consolidated net income attributable to Verizon. The acquisition has 
accelerated our ability to bring more telematics offerings to market for 
existing and new customers. 

The acquisition of HUGHES Telematics was accounted for as a business 
combination under the acquisition method. The cost of the acquisition 
was allocated  to the assets and liabilities  acquired  based  on their fair 
values as of the close of the acquisition, with the excess amount being 
recorded as goodwill.

33

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

OTHER FACTORS THAT MAY AFFECT FUTURE RESULTS 

Regulatory and Competitive Trends

Regulatory and Competitive Landscape
Verizon operates in a regulated and highly competitive market. Current 
and potential competitors include other voice and data service providers 
such as other wireless companies, traditional telephone companies, cable 
companies, Internet service providers, software and application providers, 
and	other	non-traditional	companies.	Many	of	these	companies	have	a	
strong market presence, brand recognition, and existing customer rela-
tionships, all of which contribute to intensifying competition and may 
affect  our  future  revenue  growth.  Some  of  our  competitors  also  are 
subject	to	fewer	regulatory	constraints	than	Verizon.	For	many	services	
offered	by	Verizon,	the	FCC	is	our	primary	regulator.	The	FCC	has	jurisdic-
tion over interstate telecommunications services and other matters under 
the Communications Act of 1934, as amended (Communications Act or 
Act). Other Verizon services are subject to state and local regulation.

FCC Regulation
Broadband
Verizon offers many different broadband and Internet access services. The 
FCC	has	adopted	a	series	of	orders	that	impose	lesser	regulatory	require-
ments on broadband services than apply to older voice and slower data 
services.	For	example	certain	facility	unbundling	requirements	that	apply	
to narrowband facilities of traditional telephone companies do not apply 
to	broadband	facilities.	In	addition,	the	FCC	concluded	that	both	wireline	
and wireless broadband Internet access services qualify as largely dereg-
ulated information services. Our broadband Internet access services are 
subject	 to	 various	 attempts	 to	 impose	 so-called	“network	 neutrality”	
rules, some of which were affirmed and others vacated on appeal in early 
2014. Verizon  has  been  and  remains  committed  to  the  open  Internet 
which  provides  consumers  with  competitive  choices  and  unblocked 
access to lawful websites and content when, where, and how they want. 
This	 will	 not	 change	 in	 light	 of	 the	 court’s	 decision.	Our	 commitment	
applies to broadband Internet access services provided over both our 
wireline  and  wireless  networks  and  can  be  found  on  our  website  at  
http://responsibility.verizon.com/broadband-commitment.

Video
Verizon  offers  a  multi-channel  video  service  that  is  regulated  like  tra-
ditional	cable	service.	The	FCC	has	a	body	of	rules	that	apply	to	cable	
operators, and these rules also generally apply to Verizon. In addition, the 
Act generally requires companies to obtain a local cable franchise, and 
the	 FCC	 has	 adopted	 rules	 that	 interpret	 and	 implement	 this	 require-
ment. In areas where Verizon offers its facilities-based multichannel video 
services, Verizon has typically been required to obtain a franchise from 
local authorities. 

Wireline Voice
Verizon offers many different wireline voice services, including traditional 
telephone service and other services that rely on newer technologies 
such	 as	 VoIP.	 For	 regulatory	 purposes,	 legacy	 telephone	 services	 are	
generally	considered	to	be	“common	carrier”	services.	Common	carrier	
services are subject to heightened regulatory oversight with respect to 
rates,	terms	and	conditions,	and	other	aspects	of	the	services.	The	FCC	
has not decided the regulatory classification of VoIP but has said VoIP 
service providers must comply with certain rules, such as 911 capabilities 
and law enforcement assistance requirements.

34

Wireless Services
The	 FCC	 regulates	 several	 aspects	 of	 Verizon	 Wireless’	 operations.	
Generally,	the	FCC	has	jurisdiction	over	the	construction,	operation,	acqui-
sition, and transfer of wireless communications systems. And all wireless 
services require use of radio frequency spectrum, the assignment and 
distribution	of	which	is	subject	to	FCC	oversight.	Verizon	Wireless	antici-
pates that it will need additional spectrum to meet future demand. It 
can meet spectrum needs by purchasing licenses or leasing spectrum 
from others, or by participating in a competitive bidding process for new 
spectrum	from	the	FCC.	Both	processes	are	subject	to	certain	reviews,	
approvals, and potential conditions.

Today,	 Verizon	 Wireless	 holds	 FCC	 spectrum	 licenses	 that	 allow	 it	 to	
provide  a  wide  range  of  mobile  and  fixed  communications  services, 
including	both	voice	and	data	services.	FCC	spectrum	licenses	typically	
have a term of 10 years, at which time they are subject to renewal. While 
the	FCC	has	routinely	renewed	all	of	Verizon	Wireless’	licenses,	challenges	
could be raised in the future. If a wireless license were revoked or not 
renewed, Verizon Wireless would not be permitted to provide services on 
the spectrum. Some of our licenses require us to comply with so-called 
“open	access”	FCC	regulations,	which	generally	require	licensees	of	partic-
ular spectrum to allow customers to use devices and applications of their 
choice,	subject	to	certain	technical	limitations.	The	FCC	has	also	imposed	
certain specific mandates on wireless carriers including construction and 
geographic coverage requirements, technical operating standards, provi-
sion of enhanced 911 services, roaming obligations, and requirements for 
wireless tower and antenna facilities.

The  Communications  Act  imposes  restrictions  on  foreign  ownership 
of	U.S.	 wireless	 systems.	The	FCC	has	approved	 the	foreign	 ownership	
in Verizon that has resulted from the Wireless Transaction. In addition, 
Verizon Wireless, Verizon and Vodafone entered into an agreement with 
the federal government that imposes national security and law enforce-
ment-related obligations on the ways in which Verizon Wireless stores 
information and otherwise conducts its business.

Intercarrier Compensation and Network Access
The	FCC	regulates	some	of	the	rates	that	carriers	pay	each	other	for	the	
exchange voice traffic (particularly traditional wireline traffic) over dif-
ferent  networks  and  other  aspects  of  interconnection  for  some  voice 
services. In many instances, Verizon makes payments to other providers, 
and in turn Verizon receives some payments from other carriers. In 2011, 
the	FCC	issued	a	broad	reform	order	changing,	among	other	things,	the	
framework for many of the per-minute rates that carriers charge each 
other for the exchange of voice traffic. The new rules gradually reduce 
many of these rates to zero. This order is subject to pending reconsidera-
tion	petitions	and	appeals.	The	FCC	also	regulates	some	of	the	rates	and	
terms	and	conditions	for	certain	wireline	“special	access”	and	other	ser-
vices and network facilities. Verizon is both a seller and a buyer of these 
services.	For	example,	on	the	wireline	side	Verizon	sells	wholesale	circuits	
to other voice and data service providers. On the wireless side, Verizon 
purchases special access and other services to transport traffic to and 
from cell towers. In addition, as required by the Act, Verizon unbundles 
certain wireline network elements and makes these facilities and services 
available to other network providers.

Universal Service
The	 Communications	 Act	 charges	 the	 FCC	 with	 ensuring	 that	 certain	
groups  and  areas  have  access  to  communications  services,  including 
rural  and  other  high-cost  areas,  low  income  subscribers,  schools  and 

MANAGEMENT’S DISCUSSION AND ANALYSIS   

OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS continued

libraries, rural health-care organizations, and deaf and hard-of-hearing 
individuals.	The	FCC	established	different	subsidy	and	discount	programs	
to	achieve	these	goals.	To	pay	for	these	programs,	the	FCC	requires	con-
tributions from providers such as Verizon based on reported revenues for 
certain services. Verizon also receives some payments from some of these 
programs but is a net payer into them.

State Regulation and Local Regulation
Wireline Services
State	public	utility	commissions	regulate	Verizon’s	telephone	operations	
with respect to certain telecommunications intrastate matters. Verizon 
operates	 as	 an	“incumbent	 local	 exchange	 carrier”	 in	 14	 states.	These	
incumbent operations are subject to various levels of pricing flexibility 
and other state oversight and requirements. Verizon also has other wire-
line operations that are more lightly regulated. In addition, as a video 
services operator in many states, Verizon has been required to obtain 
a  cable  franchise  from  local  government  entities,  or  in  some  cases  a 
state-wide franchise, and to comply with certain one-time and ongoing 
obligations as a result.

Wireless Services
The Communications Act generally preempts regulation by state and 
local governments of the entry of, or the rates charged by, wireless car-
riers.	The	Act	does	not	prohibit	states	from	regulating	the	other	“terms	
and	conditions”	of	wireless	service.	For	example,	some	states	attempt	to	
regulate wireless customer billing matters and impose reporting require-
ments. Several states also have laws or regulations that address safety 
issues (e.g., use of wireless handsets while driving) and taxation matters. 
In addition, wireless tower and antenna facilities are often subject to state 
and local zoning and land use regulation, and securing approvals for new 
or modified facilities is often a lengthy and expensive process. 

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 pre-
viously 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.

CAUTIONARY STATEMENT CONCERNING 
FORWARD-LOOKING STATEMENTS

In this report we have made forward-looking statements. These state-
ments are based on our estimates and assumptions and are subject to 
risks	and	uncertainties.	Forward-looking	statements	include	the	informa-
tion  concerning  our  possible  or  assumed  future  results  of  operations. 
Forward-looking	 statements	 also	 include	 those	 preceded	 or	 followed	
by	the	words	“anticipates,”	“believes,”	“estimates,”	“hopes”	or	similar	expres-
sions.	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  report  and  in  other  filings  with  the  Securities  and  Exchange 
Commission  (SEC),  could  affect  future  results  and  could  cause  those 
results to differ materially from those expressed in the forward-looking 
statements:

•	 the ability to realize the expected benefits of the Wireless Transaction 

in the timeframe expected or at all;

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

•	 significantly increased levels of indebtedness as a result of the Wireless 

Transaction;

•	 changes in tax laws or treaties, or in their interpretation;
•	 adverse conditions in the U.S. and international economies; 
•  material  adverse  changes  in  labor  matters,  including  labor  negotia-

tions,	and	any	resulting	financial	and/or	operational	impact;
•	 material changes in technology or technology substitution;
•	 disruption	of	our	key	suppliers’	provisioning	of	products	or	services;
•	 changes in the regulatory environment in which we operate, including 

any increase in restrictions on our ability to operate our networks;
•  breaches of network or information technology security, natural disas-
ters,  terrorist  attacks  or  acts  of  war  or  significant  litigation  and  any 
resulting financial impact not covered by insurance;

•	 the effects of competition in the markets in which we operate; 
•  changes in 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;
•  significant increases in benefit plan costs or lower investment returns 

on plan assets; and

•  the inability to implement our business strategies.

35

REPORT OF MANAGEMENT ON INTERNAL CONTROL OVER 

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING   

FINANCIAL REPORTING

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 in 1992.

Management has assessed the effectiveness of the company’s internal 
control over financial reporting as of December 31, 2013. Based on this 
assessment, we believe that the internal control over financial reporting 
of the company is effective as of December 31, 2013. 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.

Lowell C. McAdam
Chairman and Chief Executive Officer

Francis J. Shammo
Executive Vice President and Chief Financial Officer

Anthony T. Skiadas
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,  2013, 
based on criteria established in Internal Control–Integrated Framework 
issued by the Committee of Sponsoring Organizations of the Treadway 
Commission in 1992 (1992 framework) (the COSO criteria). Verizon’s man-
agement 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 respon-
sibility 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.

36

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, 2013, 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, 2013 and 2012, and the 
related consolidated statements of income, comprehensive income, cash 
flows and changes in equity for each of the three years in the period 
ended December 31, 2013 of Verizon and our report dated February 27, 
2014 expressed an unqualified opinion thereon. 

Ernst & Young LLP
New York, New York

February 27, 2014 

REPORT OF INDEPENDENT REGISTERED   

PUBLIC ACCOUNTING FIRM

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, 2013 and 2012, and the related consolidated statements of income, 
comprehensive income, cash flows and changes in equity for each of 
the three years in the period ended December 31, 2013. These financial 
statements are the responsibility of Verizon’s management. Our respon-
sibility 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,  2013  and  2012,  and  the  consolidated  results  of  its 
operations and its cash flows for each of the three years in the period 
ended December 31, 2013, in conformity with U.S. generally accepted 
accounting principles.

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, 2013, based on cri-
teria established in Internal Control–Integrated Framework issued by the 
Committee of Sponsoring Organizations of the Treadway Commission 
(1992 framework) and our report dated February 27, 2014 expressed an 
unqualified opinion thereon. 

Ernst & Young LLP
New York, New York

February 27, 2014

37

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) Benefit For Income Taxes
(Provision) Benefit for income taxes
Net Income

Net income attributable to noncontrolling interests
Net income attributable to Verizon
Net Income

Basic Earnings Per Common Share
Net income attributable to Verizon
Weighted-average shares outstanding (in millions)

Diluted Earnings Per Common Share
Net income attributable to Verizon
Weighted-average shares outstanding (in millions)

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

2013 

(dollars in millions, except per share amounts) 
2011 

2012 

$ 120,550 

$  115,846 

$  110,875 

 44,887 
 27,089 
 16,606 
 88,582 

 31,968 
 142 
 (166)
 (2,667)
 29,277 
 (5,730)
$  23,547 

$  12,050 
 11,497 
$  23,547 

$

$

4.01 
2,866 

4.00 
2,874 

 46,275 
 39,951 
 16,460 
 102,686 

 13,160 
 324 
 (1,016)
 (2,571)
 9,897 
 660 
$  10,557 

$

 9,682 
 875 
$  10,557 

$

$

.31 
2,853 

.31 
2,862 

 45,875 
 35,624 
 16,496 
 97,995 

 12,880 
 444 
 (14)
 (2,827)
 10,483 
 (285)
$  10,198 

$

 7,794 
 2,404 
$  10,198 

$

$

.85 
2,833 

.85 
2,839 

38

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME 

Years Ended December 31,

Net Income
Other Comprehensive Income, net of taxes
Foreign currency translation adjustments
Unrealized gain (loss) on cash flow hedges
Unrealized gain (loss) on marketable securities
Defined benefit pension and postretirement plans
Other comprehensive income attributable to Verizon
Other comprehensive income (loss) attributable to noncontrolling interests
Total Comprehensive Income
Comprehensive income attributable to noncontrolling interests
Comprehensive income attributable to Verizon
Total Comprehensive Income

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

2013 

2012 

(dollars in millions)
2011 

$  23,547 

$  10,557 

$  10,198 

 60 
 25 
 16 
 22 
 123 
 (15)
$  23,655 
 12,035 
 11,620 
$  23,655 

 69 
 (68)
 29 
 936 
 966 
 10 
$  11,533 
 9,692 
 1,841 
$  11,533 

 (119)
 30 
 (7)
 316 
 220 
 1 
$  10,419 
 7,795 
 2,624 
$  10,419 

39

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) 
2012

2013 

$

 53,528 
 601 
 12,439 
 1,020 
 3,406 
 70,994 

 220,865 
 131,909 
 88,956 

 3,432 
 75,747 
 24,634 
 5,800 
 4,535 
$  274,098 

$

 3,933 
 16,453 
 6,664 
 27,050 

 89,658 
 27,682 
 28,639 
 5,653 

 – 
 297 
 37,939 
 1,782 
 2,358 
 (3,961)
 421 
 56,580 
 95,416 
$  274,098 

$

 3,093 
 470 
 12,576 
 1,075 
 4,021 
 21,235 

 209,575 
 120,933 
 88,642 

 3,401 
 77,744 
 24,139 
 5,933 
 4,128 
$  225,222 

$

 4,369 
 16,182 
 6,405 
 26,956 

 47,618 
 34,346 
 24,677 
 6,092 

 – 
 297 
 37,990 
 (3,734)
 2,235 
 (4,071)
 440 
 52,376 
 85,533 
$  225,222 

CONSOLIDATED BALANCE SHEETS

At December 31,

Assets
Current assets

Cash and cash equivalents 
Short-term investments
Accounts receivable, net of allowances of $645 and $641
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 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 deficit)
Accumulated other comprehensive income
Common stock in treasury, at cost
Deferred compensation – employee stock ownership plans and other
Noncontrolling interests

Total equity
Total liabilities and equity

See Notes to Consolidated Financial Statements

40

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:

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

acquisition/disposition of businesses

Accounts receivable
Inventories
Other assets
Accounts payable and accrued liabilities

Other, net
Net cash provided by operating activities

Cash Flows from Investing Activities
Capital expenditures (including capitalized software)
Acquisitions of investments and businesses, net of cash acquired
Acquisitions of wireless licenses
Proceeds from dispositions of wireless licenses
Net change in short-term investments
Other, net

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
Decrease in short-term obligations, excluding current maturities
Dividends paid
Proceeds from sale of common stock
Purchase of common stock for treasury
Special distribution to noncontrolling interest
Other, net

Net cash provided by (used in) financing activities

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

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

2013 

2012 

(dollars in millions)
2011 

$  23,547 

$  10,557 

$  10,198 

 16,606 
 (5,052)
 5,785 
 993 
 (102)

 (843)
 56 
 (143)
 925 
 (2,954)
 38,818 

 (16,604)
 (494)
 (580)
 2,111 
 63 
 671 
 (14,833)

 49,166 
 (8,163)
 (142)
 (5,936)
 85 
 (153)
 (3,150)
 (5,257)
 26,450 

 16,460 
 8,198 
 (952)
 972 
 77 

 (1,717)
 (136)
 306 
 1,144 
 (3,423)
 31,486 

 (16,175)
 (913)
 (4,298)
 363 
 27 
 494 
 (20,502)

 4,489 
 (6,403)
 (1,437)
 (5,230)
 315 
 – 
 (8,325)
 (4,662)
 (21,253)

 16,496 
 7,426 
 (223)
 1,026 
 36 

 (966)
 208 
 86 
 (1,607)
 (2,900)
 29,780 

 (16,244)
 (1,797)
 (221)
 – 
 35 
 977 
 (17,250)

 11,060 
 (11,805)
 1,928 
 (5,555)
 241 
 – 
 – 
 (1,705)
 (5,836)

 50,435 
 3,093 
$  53,528 

 (10,269)
 13,362 
 3,093 

$

 6,694 
 6,668 
$  13,362 

41

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

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

2013 
Shares

Amount

2012 
Shares

Amount

2011 
Shares

Amount

 2,967,610  $
 2,967,610 

 297 
 297 

 2,967,610  $
 2,967,610 

 297 
 297 

 2,967,610  $
 2,967,610 

 297 
 297 

 37,990 
 (51)
 37,939 

 (3,734)
 11,497 
 (5,981)
 1,782 

 2,235 
 60 
 25 
 16 
 22 
 123 
 2,358 

 37,919 
 71 
 37,990 

 1,179 
 875 
 (5,788)
 (3,734)

 1,269 
 69 
 (68)
 29 
 936 
 966 
 2,235 

 (109,041)
 (3,500)
 6,835 
 96 
 (105,610)

 (4,071)
 (153)
 260 
 3 
 (3,961)

 (133,594)
 – 
 11,434 
 13,119 
 (109,041)

 (5,002)
 – 
 433 
 498 
 (4,071)

 (140,587)
 – 
 6,982 
 11 
 (133,594)

 440 
 152 
 (171)
 421 

 52,376 
 12,050 
 (15)
 12,035 
 (7,831)
 56,580 

 308 
 196 
 (64)
 440 

 49,938 
 9,682 
 10 
 9,692 
 (7,254)
 52,376 

 37,922 
 (3)
 37,919 

 4,368 
 2,404 
 (5,593)
 1,179 

 1,049 
 (119)
 30 
 (7)
 316 
 220 
 1,269 

 (5,267)
 – 
 265 
 – 
 (5,002)

 200 
 146 
 (38)
 308 

 48,343 
 7,794 
 1 
 7,795 
 (6,200)
 49,938 

$  95,416 

$  85,533 

$  85,908 

Years Ended December 31,

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

Contributed Capital
Balance at beginning of year
Other
Balance at end of year

Reinvested Earnings (Accumulated Deficit)
Balance at beginning of year
Net income attributable to Verizon
Dividends declared ($2.09, $2.03, $1.975) per share
Balance at end of year

Accumulated Other Comprehensive Income
Balance at beginning of year attributable to Verizon
Foreign currency translation adjustments
Unrealized gains (losses) on cash flow hedges
Unrealized gains (losses) on marketable securities
Defined benefit pension and postretirement plans
Other comprehensive income
Balance at end of year attributable to Verizon

Treasury Stock
Balance at beginning of year
Shares purchased
Employee plans (Note 15)
Shareowner plans (Note 15)
Balance at end of year

Deferred Compensation-ESOPs and Other
Balance at beginning of year
Restricted stock equity grant
Amortization
Balance at end of year

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

Total Equity

See Notes to Consolidated Financial Statements

42

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

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

NOTE 1

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business
Verizon Communications Inc. (Verizon or the Company) is a holding com-
pany, which acting through its subsidiaries is one of the world’s leading 
providers of communications, information and entertainment products 
and services to consumers, businesses and governmental agencies with 
a presence in over 150 countries around the world. We have two report-
able segments, Wireless and Wireline. For further information concerning 
our business segments, see Note 13. 

The Wireless segment provides wireless communications services across 
one of the most extensive wireless networks in the United States (U.S.) 
and  has  the  largest  fourth-generation  (4G)  Long-Term  Evolution  (LTE) 
technology and third-generation (3G) networks of any U.S. wireless ser-
vice provider.

The Wireline segment provides voice, data and video communications 
products and enhanced services including broadband video and data, 
corporate networking solutions, data center and cloud services, security 
and managed network services and local and long distance voice ser-
vices. We provide these products and services to consumers in the United 
States, as well as to carriers, businesses and government customers both 
in the United States and in over 150 other countries around the world.

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 interests are 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.

Basis of Presentation
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.

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

Revenue Recognition
Multiple Deliverable Arrangements
In  both  our  Wireless  and  Wireline  segments,  we  offer  products  and 
services  to  our  customers  through  bundled  arrangements.  These 
arrangements involve multiple deliverables which may include products, 
services, or a combination of products and services.

Wireless
Our Wireless segment earns revenue primarily by providing  access to 
and usage of its network. In general, 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 acces-
sories is recognized when the products are delivered to and accepted 
by the customer, as this is considered to be a separate earnings process 
from providing wireless services. 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. 
For equipment sales, we generally subsidize the cost of wireless devices. 
The amount of this subsidy is generally contingent on the arrangement 
and  terms  selected  by  the  customer.  In  multiple  deliverable  arrange-
ments which involve the sale of equipment and a service contract, the 
equipment revenue is recognized up to the amount collected when the 
wireless device is sold. 

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 service is rendered.

We sell each of the services offered in bundled arrangements (i.e., voice, 
video and data), as well as separately; therefore each product or service 
has a standalone selling price. For these arrangements revenue is allo-
cated to each deliverable using a relative selling price method. Under this 
method, arrangement consideration is allocated to each separate deliver-
able based on our standalone selling price for each product or service. 
These services include FiOS services, individually or in bundles, and High 
Speed Internet.  

When we bundle equipment with maintenance and monitoring services, 
we recognize equipment revenue when the equipment is installed in 
accordance with contractual specifications and ready for the customer’s 
use. The maintenance and monitoring services are recognized monthly 
over the term of the contract as we provide the services. 

Installation related fees, along with the associated costs up to but not 
exceeding these fees, are deferred and amortized over the estimated cus-
tomer relationship period.

For  each of our  segments we  report  taxes imposed  by  governmental 
authorities on revenue-producing transactions between us and our cus-
tomers on a net basis.

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.

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 15). 

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.

43

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

There  were  a  total  of  approximately  8  million,  9  million  and  6  million 
stock  options  and  restricted  stock  units  outstanding  included  in  the 
computation of diluted earnings per common share for the years ended 
December 31, 2013, 2012 and 2011, respectively. 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, were not significant for the years ended December 
31, 2013 and 2012, respectively, and included approximately 19 million 
weighted-average shares for the years ended December 31, 2011.

As of December 31, 2013, we were authorized to issue up to 4.25 bil-
lion and 250 million shares of common stock and Series Preferred Stock, 
respectively.  On  January  28,  2014,  at  a  special  meeting  of  our  share-
holders, we received shareholder approval to increase our authorized 
shares of common stock by 2 billion shares to an aggregate of 6.25 billion 
authorized shares of common stock. On February 4, 2014, this authoriza-
tion became effective.

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 quoted market value and include amounts 
held in money market funds. 

Marketable Securities
We  have  investments  in  marketable  securities,  which  are  considered 
“available-for-sale”  under  the  provisions  of  the  accounting  standard  for 
certain debt and equity securities, and are included in the accompanying 
consolidated balance sheets in Short-term investments, Investments in 
unconsolidated businesses or Other assets. We continually 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  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. 

Plant and Depreciation
We record plant, property and equipment at cost. Plant, property and 
equipment of wireline and wireless operations are generally depreciated 
on a straight-line basis. 

Leasehold improvements are amortized over the shorter of the estimated 
life of the improvement or the remaining term of the related lease, calcu-
lated from the time the asset was placed in service.

When  the  depreciable  assets  of  our  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 as a reduction in interest expense and depreciated as 
part of the cost of the network-related assets.

In  connection  with  our  ongoing  review  of  the  estimated  remaining 
average useful lives of plant, property and equipment at our local tele-
phone operations, we determined that there were no changes necessary 
for average useful lives for 2013, 2012 and 2011. In connection with our 
ongoing review of the estimated remaining average useful lives of plant, 
property and equipment at our wireless operations, we determined that 

44

changes  were  necessary  to  the  remaining  estimated  useful  lives  as  a 
result of technology upgrades, enhancements, and planned retirements. 
These changes resulted in an increase in depreciation expense of $0.4 
billion in 2011. 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 
that has a useful life in excess of one year. Subsequent additions, modifi-
cations 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. Planning, software maintenance and 
training costs are expensed in the period in which they are incurred. Also, 
we capitalize interest associated with the development of internal-use 
network and non-network software. Capitalized non-network internal-
use software costs are amortized using the straight-line method over a 
period of 3 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 3 for additional detail of internal-use non-
network software reflected in our consolidated balance sheets.

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 good-
will is performed annually in the fourth fiscal quarter or more frequently if 
impairment indicators are present. The Company has the option to per-
form a qualitative assessment to determine if the fair value of the entity 
is less than its carrying value. However, the Company may elect to per-
form an impairment test even if no indications of a 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 available. Step one compares the fair value of the reporting unit (calcu-
lated using a market approach and/or a discounted 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 com-
pares 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 carrying amount of goodwill, an impair-
ment 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 wireless 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). License renewals have occurred routinely and at nom-
inal 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 year to determine whether 
events and circumstances continue to support an indefinite useful life.

We test our wireless licenses for potential impairment annually. In 2013, 
we performed a qualitative assessment to determine whether it is more 
likely than not that the fair value of our wireless licenses was less than 
the carrying amount. As part of our assessment, we considered several 
qualitative factors including the business enterprise value of Wireless, 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

macroeconomic  conditions  (including  changes  in  interest  rates  and 
discount rates), industry and market considerations (including industry 
revenue and EBITDA (Earnings before interest, taxes, depreciation and 
amortization) margin projections), the projected financial performance 
of Wireless, as well as other factors. In 2012 and 2011, our quantitative 
assessment consisted of comparing the estimated fair value of our wire-
less licenses to the aggregated carrying amount as of the test date. Using 
the quantitative assessment, we evaluated our licenses on an aggregate 
basis using a direct value approach. The direct value approach estimates 
fair value using a discounted cash flow analysis to estimate what a mar-
ketplace participant would be willing to pay to purchase the aggregated 
wireless licenses as of the valuation date. If the fair value of the aggre-
gated wireless licenses is less than the aggregated carrying amount of 
the licenses, an impairment is recognized.

Interest  expense  incurred  while  qualifying  activities  are  performed  to 
ready  wireless  licenses  for  their  intended  use  is  capitalized  as  part  of 
wireless licenses. The capitalization period ends when the development 
is discontinued or substantially complete and the license is ready for its 
intended use. 

Intangible Assets Subject to Amortization and Long-Lived Assets
Our intangible assets that do not have indefinite lives (primarily customer 
lists and non-network internal-use software) are amortized over their esti-
mated useful lives. All of our intangible assets subject to amortization 
and long-lived assets are 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 group 
to the net undiscounted cash flows expected to be generated from the 
asset group. If those net undiscounted cash flows do not exceed the car-
rying amount, 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 year to 
determine whether events and circumstances 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 3.

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. 

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  liabili-
ties. Deferred income taxes are recalculated annually at tax 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. 

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 10 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 income, 
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 
income. 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 obliga-
tions  are  accrued  currently.  Prior  service  costs  and  credits  resulting 
from changes in plan benefits are generally 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 actual fair value of plan assets. Actuarial gains 
and losses are recognized in operating results in the year in which they 
occur. These  gains  and  losses  are  measured  annually  as  of  December 
31 or upon a remeasurement event. Verizon management employees 
no longer earn pension benefits or earn service towards the company 
retiree medical subsidy (see Note 11). 

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

45

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

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 strat-
egies, 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.

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 rec-
ognized 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 and recognized in 
earnings when the hedged item is recognized in earnings.

Recently Adopted Accounting Standards
During the first quarter of 2013, we adopted the accounting standard 
update  regarding  testing  of  intangible  assets  for  impairment.  This 
standard  update  allows  companies  the  option  to  perform  a  qualita-
tive assessment to determine whether it is more likely than not that an 
indefinite-lived intangible asset is impaired. An entity is not required to 
calculate the fair value of an indefinite-lived intangible asset and perform 
the quantitative impairment test unless the entity determines that it is 
more likely than not the asset is impaired. The adoption of this standard 
update did not have an impact on our consolidated financial statements.

During the first quarter of 2013, we adopted the accounting standard 
update regarding reclassifications out of Accumulated other comprehen-
sive income. This standard update requires companies to report the effect 
of significant reclassifications out of Accumulated other comprehensive 
income on the respective line items in our consolidated statements of 
income if the amount being reclassified is required to be reclassified in 
its entirety to net income. For other amounts that are not required to be 
reclassified in their entirety to net income in the same reporting period, 
an entity is required to cross-reference to other required disclosures that 
provide additional detail about those amounts. See Note 14 for addi-
tional details. 

During the third quarter of 2013, we adopted the accounting standard 
update  regarding  the  ability  to  use  the  Federal  Funds  Effective  Swap 
Rate as a U.S. benchmark interest rate for hedge accounting purposes. 
Previously  the  interest  rates  on  direct Treasury  obligations  of  the  U.S. 
government and the London Interbank Offered Rate (LIBOR) were con-
sidered to be the only benchmark interest rates. The adoption of this 
standard update did not have a significant impact on our consolidated 
financial statements.

Recent Accounting Standards
In July 2013, the accounting standard update relating to the presentation 
of an unrecognized tax benefit when a net operating loss carryforward, a 
similar tax loss, or a tax credit carryforward exists was issued. The standard 
update provides that a liability related to an unrecognized tax benefit 
should be offset against same jurisdiction deferred tax assets for a net 
operating loss carryforward, a similar tax loss, or a tax credit carryforward 
if such settlement is required or expected in the event the uncertain tax 
position is disallowed. We will adopt this standard update during the first 
quarter of 2014. We are currently evaluating the consolidated balance 
sheet impact related to this standard update.

46

NOTE 2

ACQUISITIONS AND DIVESTITURES

Wireless

Wireless Transaction
On September 2, 2013, Verizon entered into a stock purchase agreement 
(the Stock Purchase Agreement) with Vodafone Group Plc (Vodafone) and 
Vodafone 4 Limited (Seller), pursuant to which Verizon agreed to acquire 
Vodafone’s  indirect  45%  interest  in  Cellco  Partnership  d/b/a  Verizon 
Wireless (the Partnership, and such interest, the Vodafone Interest) for 
aggregate consideration of approximately $130 billion.

On February 21, 2014, pursuant to the terms and subject to the condi-
tions set forth in the Stock Purchase Agreement, Verizon acquired (the 
Wireless Transaction) from Seller all of the issued and outstanding capital 
stock (the Transferred Shares) of Vodafone Americas Finance 1 Inc., a sub-
sidiary of Seller (VF1 Inc.), which indirectly through certain subsidiaries 
(together  with VF1  Inc.,  the  Purchased  Entities)  owned  the Vodafone 
Interest. In consideration for the Transferred Shares, upon completion of 
the Wireless Transaction, Verizon (i) paid approximately $58.89 billion in 
cash, (ii) issued approximately $60.15 billion of Verizon’s common stock, 
par  value  $0.10  per  share  (the  Stock  Consideration),  (iii)  issued  senior 
unsecured Verizon notes in an aggregate principal amount of $5.0 billion 
(the Verizon Notes), (iv) sold Verizon’s indirectly owned 23.1% interest in 
Vodafone Omnitel N.V. (Omnitel, and such interest, the Omnitel Interest), 
valued at $3.5 billion and (v) provided other consideration of approxi-
mately $2.5 billion. As a result of the Wireless Transaction, Verizon issued 
approximately 1.27 billion shares. The total cash paid to Vodafone and 
the other costs of the Wireless Transaction, including financing, legal and 
bank fees, were financed through the incurrence of third-party indebted-
ness. See Note 8 for additional information.

In accordance with the accounting standard on consolidation, a change 
in a parent’s ownership interest while the parent retains a controlling 
financial interest in its subsidiary is accounted for as an equity transaction 
and remeasurement of assets and liabilities of previously controlled and 
consolidated subsidiaries is not permitted. As a result, we will account for 
the Wireless Transaction by adjusting the carrying amount of the non-
controlling interest to reflect the change in Verizon’s ownership interest 
in Verizon Wireless. Any difference between the fair value of the consid-
eration  paid  and  the  amount  by  which  the  noncontrolling  interest  is 
adjusted will be recognized in equity attributable to Verizon. 

Omnitel Transaction 
On February 21, 2014, Verizon and Vodafone also implemented the sale of 
the Omnitel Interest (the Omnitel Transaction) by a subsidiary of Verizon 
to a subsidiary of Vodafone in connection with the Wireless Transaction 
pursuant to a separate share purchase agreement. We will recognize a 
gain on the disposal of the Omnitel interest in the first quarter of 2014. 

Verizon Notes 
The Verizon Notes were issued pursuant to Verizon’s existing indenture. 
The Verizon Notes were issued in two separate series, with $2.5 billion 
due February 21, 2022 and $2.5 billion due February 21, 2025. The Verizon 
Notes bear interest at a floating rate, which will be reset quarterly, with 
interest payable quarterly in arrears, beginning May 21, 2014. The eight-
year Verizon notes bear interest at a floating rate equal to three-month 
LIBOR, plus 1.222%, and the eleven-year Verizon notes bear interest at 
a floating rate equal to three-month LIBOR, plus 1.372%. The indenture 
that  governs  the Verizon  Notes  contains  certain  negative  covenants, 
including  a  negative  pledge  covenant  and  a  merger  or  similar  trans-
action  covenant,  affirmative  covenants  and  events  of  default  that  are 

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

customary for companies maintaining an investment grade credit rating. 
An event of default for either series of the Verizon Notes may result in 
acceleration of the entire principal amount of all debt securities of that 
series. Beginning two years after the closing of the Wireless Transaction, 
Verizon may redeem all or any portion of the outstanding Verizon Notes 
held by Vodafone or any of its affiliates for a redemption price of 100% 
of the principal amount plus accrued and unpaid interest. The Verizon 
Notes may only be transferred by Vodafone to third parties in specified 
amounts  during  specified  periods,  commencing  January  1,  2017. The 
Verizon Notes held by third parties will not be redeemable. Verizon has 
agreed to file a registration statement with respect to the Verizon Notes 
at least three months prior to the Verizon Notes becoming transferable. 

Other Consideration 
Included  in  the  other  consideration  paid  to Vodafone  is  the  indirect 
assumption of long-term obligations with respect to 5.143% Class D and 
Class E cumulative preferred stock (Preferred Stock) issued by one of the 
Purchased Entities. Both the Class D (825,000 shares outstanding) and 
Class E shares (825,000 shares outstanding) are mandatorily redeemable 
in April 2020 at $1,000 per share plus any accrued and unpaid dividends. 
Dividends accrue at 5.143% per annum and will be treated as interest 
expense. Both the Class D and Class E shares will be classified as liability 
instruments  and  will  be  recorded  at  fair  value  as  determined  at  the 
closing of the Wireless Transaction.

Pro Forma Information
The unaudited pro forma information presents the combined operating 
results  of Verizon  and  the Vodafone  Interest,  with  the  results  prior  to 
the Wireless Transaction closing date adjusted to include the pro forma 
impact of: the elimination of the historical equity in earnings, net of tax, 
related to the investment in Omnitel; an adjustment to reflect interest 
expense  associated  with  the  additional  indebtedness  incurred  and 
expected to be incurred in connection with the Wireless Transaction and 
outstanding as of the closing of the Wireless Transaction; an adjustment 
for the dividends on the Preferred Stock; an adjustment for the amorti-
zation of certain debt incurrence costs based on the contractual life of 
the underlying indebtedness; an adjustment to reflect changes in the 
provision for income taxes associated with the additional income attrib-
utable to Verizon and the benefit associated with the additional interest 
expense; the elimination of the historical net income attributable to non-
controlling interests, representing the noncontrolling interest in Verizon 
Wireless; and an adjustment to reflect the sum of all other adjustments 
to the pro forma condensed consolidated statements of income on net 
income attributable to Verizon.

The unaudited pro forma results are presented for illustrative purposes 
only. These pro forma results do not purport to be indicative of the results 
that would have actually been obtained if the Wireless Transaction had 
occurred as of January 1, 2012, 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 Wireless Transaction was completed as of January 1, 2012:

Years ended December 31,

(dollars in millions)
2012 

2013 

Net income attributable to Verizon

$

 17,058 

$

 4,449 

Spectrum License Transactions
Since 2012, we have entered into several strategic spectrum transactions 
including: 

•	 During  the  third  quarter  of  2012,  after  receiving  the  required  regula-
tory  approvals,  Verizon  Wireless  completed  the  following  previously 
announced transactions in which we acquired wireless spectrum that 
will be used to deploy additional 4G LTE capacity:

o  Verizon  Wireless  acquired  Advanced  Wireless  Services  (AWS)  spec-
trum in separate transactions with SpectrumCo and Cox TMI Wireless, 
LLC for which it paid an aggregate of $3.9 billion at the time of the 
closings. Verizon Wireless has also recorded a liability of $0.4 billion 
related to a three-year service obligation to SpectrumCo’s members 
pursuant to commercial agreements executed concurrently with the 
SpectrumCo transaction.

o  Verizon  Wireless  completed 

license  purchase  and  exchange 
transactions  with  Leap  Wireless,  Savary  Island  Wireless,  which  is 
majority  owned  by  Leap  Wireless,  and  a  subsidiary  of  T-Mobile 
USA,  Inc.  (T-Mobile  USA).  As  a  result  of  these  transactions, Verizon 
Wireless  received  an  aggregate  $2.6  billion  of  AWS  and  Personal 
Communication  Services  (PCS)  licenses  at  fair  value  and  net  cash 
proceeds of $0.2 billion, transferred certain AWS licenses to T-Mobile 
USA  and  a  700  megahertz  (MHz)  lower  A  block  license  to  Leap 
Wireless, and recorded an immaterial gain. 

•	 During the first quarter of 2013, we completed license exchange trans-
actions  with T-Mobile  License  LLC  and  Cricket  License  Company,  LLC, 
a subsidiary of Leap Wireless, to exchange certain AWS licenses. These 
non-cash exchanges include a number of intra-market swaps that we 
expect  will  enable Verizon Wireless  to  make  more  efficient  use  of  the 
AWS  band.  As  a  result  of  these  exchanges,  we  received  an  aggregate 
$0.5 billion of AWS licenses at fair value and recorded an immaterial gain.

•	 During the third quarter of 2013, after receiving the required regulatory 
approvals, Verizon Wireless  sold  39  lower  700  MHz  B  block  spectrum 
licenses to AT&T Inc. (AT&T) in exchange for a payment of $1.9 billion 
and the transfer by AT&T to Verizon Wireless of AWS (10 MHz) licenses 
in certain markets in the western United States. Verizon Wireless also 
sold certain lower 700 MHz B block spectrum licenses to an investment 
firm for a payment of $0.2 billion. As a result, we received $0.5 billion of 
AWS licenses at fair value and we recorded a pre-tax gain of approxi-
mately  $0.3  billion  in  Selling,  general  and  administrative  expense  on 
our consolidated statement of income for the year ended December 
31, 2013.

•	 During  the  fourth  quarter  of  2013,  we  entered  into  license  exchange 
agreements  with  T-Mobile  USA  to  exchange  certain  AWS  and  PCS 
licenses. These non-cash exchanges, which are subject to approval by 
the FCC and other customary closing conditions, are expected to close 
in the first half of 2014. The exchange includes a number of swaps that 
we expect will result in more efficient use of the AWS and PCS bands. As 
a result of these agreements, $0.9 billion of Wireless licenses are classi-
fied as held for sale and included in Prepaid expenses and other on our 
consolidated balance sheet at December 31, 2013. Upon completion of 
the transaction, we expect to record an immaterial gain.

47

 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

•	 Subsequent to the transaction with T-Mobile USA in the fourth quarter 
of  2013,  on  January  6,  2014,  we  announced  two  agreements  with 
T-Mobile USA with respect to our remaining 700 MHz A block spectrum 
licenses. Under one agreement, we will sell certain of these licenses to 
T-Mobile  USA  in  exchange  for  cash  consideration  of  approximately 
$2.4  billion,  and  under  the  second  agreement  we  will  exchange  the 
remainder of these licenses for AWS and PCS spectrum licenses. These 
transactions  are  subject  to  the  approval  of  the  FCC  as  well  as  other 
customary closing conditions. These transactions are expected to close 
in the middle of 2014.

Other
During 2013, we acquired various other wireless licenses and markets 
for cash consideration that was not significant. Additionally, we obtained 
control of previously unconsolidated wireless partnerships, which were 
previously accounted for under the equity method and are now consoli-
dated, which resulted in an immaterial gain. We recorded $0.2 billion of 
goodwill as a result of these transactions. 

During 2012, we acquired various other wireless licenses and markets for 
cash consideration that was not significant and recorded $0.2 billion of 
goodwill as a result of these transactions. 

Wireline

HUGHES Telematics, Inc.
During  July  2012,  we  acquired  HUGHES  Telematics,  Inc.  (HUGHES 
Telematics) for approximately $12 per share in cash for a total acquisition 
price of $0.6 billion. As a result of the transaction, HUGHES Telematics 
became a wholly-owned subsidiary of Verizon. The consolidated financial 
statements include the results of HUGHES Telematics’ operations from the 
date the acquisition closed. Upon closing, we recorded approximately 
$0.6 billion of goodwill, $0.1 billion of other intangibles, and assumed the 
debt obligations of HUGHES Telematics, which were approximately $0.1 
billion as of the date of acquisition, and which were repaid by Verizon. 
Had this acquisition been completed on January 1, 2012 or 2011, the 
results  of  the  acquired  operations  of  HUGHES Telematics  would  not 
have had a significant impact on the consolidated net income attribut-
able to Verizon. The acquisition has accelerated our ability to bring more 
telematics offerings to market for existing and new customers. 

The acquisition of HUGHES Telematics was accounted for as a business 
combination under the acquisition method. The cost of the acquisition 
was allocated to the assets and liabilities  acquired based  on  their  fair 
values as of the close of the acquisition, with the excess amount being 
recorded as goodwill.

Terremark Worldwide, Inc.
During April 2011, we acquired Terremark Worldwide, Inc. (Terremark), 
a  global  provider  of  information  technology  infrastructure  and  cloud 
services, for $19 per share in cash. Closing and other direct acquisition-
related costs totaled approximately $13 million after-tax. The acquisition 
was completed via a tender offer followed by a “short-form” merger under 
Delaware law through which Terremark became a wholly-owned subsid-
iary of Verizon. The acquisition enhanced Verizon’s offerings to business 
and government customers globally.

The consolidated financial statements include the results of Terremark’s 
operations  from  the  date  the  acquisition  closed.  Had  this  acquisi-
tion been consummated on January 1, 2011 the results of Terremark’s 
acquired  operations  would  not  have  had  a  significant  impact  on  the 
consolidated net income attributable to Verizon. The debt obligations of 
Terremark that were outstanding at the time of its acquisition by Verizon 
were repaid during May 2011.

Other
During the fourth quarter of 2013, Verizon acquired an industry leader in 
content delivery networks for $0.4 billion. We expect the acquisition will 
increase our ability to meet the growing demand for online digital media 
content. Upon closing, we recorded $0.3 billion of goodwill. Additionally, 
we acquired a technology and television cloud company for cash con-
sideration that was not significant. The consolidated financial statements 
include the results of the operations of each of these acquisitions from 
the date each acquisition closed. 

On January 21, 2014, Verizon announced an agreement to acquire a busi-
ness  dedicated  to  the  development  of  cloud  television  products  and 
services for cash consideration that was not significant. The transaction, 
which was completed in February 2014, is expected to accelerate the 
availability of next-generation video services.

48

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 3

WIRELESS LICENSES, GOODWILL AND OTHER INTANGIBLE ASSETS

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

(dollars in millions)

Balance at January 1, 2012
Acquisitions (Note 2)
Capitalized interest on wireless licenses
Reclassifications, adjustments and other

Balance at December 31, 2012

Acquisitions (Note 2)
Dispositions (Note 2)
Capitalized interest on wireless licenses
Reclassifications, adjustments and other

Balance at December 31, 2013

$

$

 73,250 
 4,544 
 205 
 (255)
 77,744 
 579 
 (2,361)
 566 
 (781)
$  75,747 

Reclassifications, adjustments and other includes $0.9 billion of Wireless licenses that are classified as held for sale and included in Prepaid expenses 
and other on our consolidated balance sheet at December 31, 2013 as well as the exchanges of wireless licenses in 2013 and 2012. See Note 2 for 
additional details.

At December 31, 2013 and 2012, approximately $7.7 billion and $7.3 billion, respectively, of wireless licenses were under development for commercial 
service for which we were capitalizing interest costs. 

The average remaining renewal period of our wireless license portfolio was 5.1 years as of December 31, 2013. See Note 1 for additional details.

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

Wireless

Wireline

(dollars in millions)
Total

Balance at January 1, 2012
Acquisitions (Note 2)
Reclassifications, adjustments and other

Balance at December 31, 2012

Acquisitions (Note 2)

Balance at December 31, 2013

$

 17,963 
 209 
–
 18,172 
 204 
$  18,376 

$

$

$

$

 5,394 
 551 
 22 
 5,967 
 291 
 6,258 

$

 23,357 
 760 
 22 
 24,139 
 495 
$  24,634 

$

The increase in Goodwill at Wireless at December 31, 2013 was primarily due to obtaining control of previously unconsolidated wireless partnerships, 
which were previously accounted for under the equity method and are now consolidated. This resulted in an immaterial gain recorded during the year 
ended December 31, 2013. The increase in Goodwill at Wireline at December 31, 2013 was primarily due to the acquisition of a provider of content 
delivery networks. 

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

At December 31,

Customer lists (5 to 13 years)
Non-network internal-use software (3 to 7 years)
Other (2 to 25 years)
Total

Gross
Amount

Accumulated
Amortization

$

 3,639 
 11,770 
 691 
$  16,100 

$

 (2,660)
 (7,317)
 (323)
$  (10,300)

2013
Net
Amount

$

$

 979 
 4,453 
 368 
 5,800 

Gross
Amount

Accumulated
Amortization

(dollars in millions)
2012
Net
Amount

$

$

 3,556 
 10,415 
 802 
 14,773 

$

$

 (2,338)
 (6,210)
 (292)
 (8,840)

$

$

 1,218 
 4,205 
 510 
 5,933 

The amortization expense for Other intangible assets was as follows:

Years 

2013 
2012 
2011 

(dollars in millions)

$  1,587 
 1,540 
 1,505 

Estimated annual amortization expense for Other intangible assets is as 
follows:

Years 

2014 
2015 
2016 
2017 
2018 

(dollars in millions)

$

 1,486 
 1,215 
 971 
 784 
 619 

49

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 4

PLANT, PROPERT Y AND EQUIPMENT

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

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

At December 31, 

Lives (years)

–
15 – 45

3 – 15
11 – 50
5 – 20
–
3 – 20

Land
Buildings and equipment
Central office and other network 

equipment

Cable, poles and conduit
Leasehold improvements
Work in progress
Furniture, vehicles and other

Less accumulated depreciation
Total

NOTE 5

(dollars in millions)
2012 

2013 

$

 819 
 23,857 

$

 859 
 22,909 

 121,594 
 55,240 
 5,877 
 4,176 
 9,302 
 220,865 
 131,909 
$  88,956 

 113,262 
 53,761 
 5,404 
 4,126 
 9,254 
 209,575 
 120,933 
 88,642 

$

INVESTMENTS IN UNCONSOLIDATED BUSINESSES

Balance Sheet 

At December 31, 

Current assets
Noncurrent assets
Total assets

Current liabilities
Noncurrent liabilities
Equity
Total liabilities and equity

Income Statement 

Years Ended December 31,

2013 

(dollars in millions)
2012 

2013 

$ 3,983 
7,748 
$ 11,731 

$

3,516 
8,159 
$ 11,675 

$  4,692 
 5 
 7,034 
$ 11,731 

$

 5,526 
 5 
 6,144 
$ 11,675 

(dollars in millions)
2011 

2012 

Net revenue
Operating income
Net income

NOTE 6

$  8,984 
 1,632 
 925 

$  10,825 
 2,823 
 1,679 

$ 12,668 
4,021 
2,451 

Our  investments  in  unconsolidated  businesses  are  comprised  of  the 
following:

NONCONTROLLING INTERESTS 

At December 31, 

Ownership

(dollars in millions)
2012 

2013 

Equity Investees
Vodafone Omnitel
Other
Total equity investees

Cost Investees
Total investments in  

unconsolidated businesses

Various

23.1% $  2,511 
 818 
 3,329 

$

 2,200 
 1,106 
 3,306 

Various

 103 

 95 

$  3,432 

$

 3,401 

Dividends  and  repatriations  of  foreign  earnings  received  from  these 
investees were not significant in 2013, $0.4 billion in 2012 and $0.5 bil-
lion in 2011. See Note 12 regarding undistributed earnings of our foreign 
subsidiaries.

Equity Method Investments
Vodafone Omnitel
Vodafone Omnitel N.V. (Vodafone Omnitel) is one of the largest wireless 
communications companies in Italy. At December 31, 2013 and 2012, 
our investment in Vodafone Omnitel included goodwill of $1.1 billion 
and $1.0 billion, respectively. As part of the consideration of the Wireless 
Transaction, a subsidiary of Verizon sold its entire ownership interest in 
Vodafone Omnitel to a subsidiary of Vodafone on February 21, 2014. See 
Note 2 for additional information. 

Other Equity Investees
The remaining investments include wireless partnerships in the U.S., lim-
ited partnership investments in entities that invest in affordable housing 
projects and other smaller domestic and international investments.

Noncontrolling interests in equity of subsidiaries were as follows:

At December 31, 

Verizon Wireless
Wireless partnerships and other

(dollars in millions)
2012 

2013 

$  55,465 
 1,115 
$  56,580 

$  51,492 
 884 
$  52,376 

Wireless Joint Venture 
Our Wireless segment is primarily comprised of Cellco Partnership doing 
business  as Verizon Wireless  (Verizon Wireless).  Cellco  Partnership  is  a 
joint venture formed in April 2000 by the combination of the U.S. wireless 
operations and interests of Verizon and Vodafone. As of December 31, 
2013, Verizon owned a controlling 55% interest in Verizon Wireless and 
Vodafone owned the remaining 45%. On February 21, 2014, Verizon com-
pleted the Wireless Transaction and acquired 100% ownership of Verizon 
Wireless. See Note 2 for additional information. 

Special Distributions
In May 2013, the Board of Representatives of Verizon Wireless declared 
a  distribution  to  its  owners,  which  was  paid  in  the  second  quarter  of 
2013 in proportion to their partnership interests on the payment date, 
in the aggregate amount of $7.0 billion. As a result, Vodafone received a 
cash payment of $3.15 billion and the remainder of the distribution was 
received by Verizon.

In  November  2012,  the  Board  of  Representatives  of Verizon Wireless 
declared a distribution to its owners, which was paid in the fourth quarter 
of 2012 in proportion to their partnership interests on the payment date, 
in the aggregate amount of $8.5 billion. As a result, Vodafone received a 
cash payment of $3.8 billion and the remainder of the distribution was 
received by Verizon.

In July 2011, the Board of Representatives of Verizon Wireless declared 
a distribution to its owners, which was paid in the first quarter of 2012 
in  proportion  to  their  partnership  interests  on  the  payment  date,  in 
the aggregate amount of $10 billion. As a result, Vodafone received a 
cash payment of $4.5 billion and the remainder of the distribution was 
received by Verizon.

50

 
 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 7

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 our leasing portfolio along with telecommunications equipment, commercial real estate property and other equipment. These leases have remaining 
terms of up to 37 years as of December 31, 2013. 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 is secured by 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 U.S. GAAP. All recourse debt is reflected in our consolidated balance sheets.

At each reporting period, we monitor the credit quality of the various lessees in our portfolios. Regarding the leveraged lease portfolio, external credit 
reports are used where available and where not available we use internally developed indicators. These indicators or internal credit risk grades factor 
historic loss experience, the value of the underlying collateral, delinquency trends, and industry and general economic conditions. The credit quality 
of our lessees varies from AAA to CCC+. For each reporting period the leveraged leases within the portfolio are reviewed for indicators of impairment 
where it is probable the rent due according to the contractual terms of the lease will not be collected. All significant accounts, individually or in the 
aggregate, are current and none are classified as impaired. 

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
Prepaid expenses and other
Other assets

Leveraged 
Leases

Direct Finance 
Leases

$  1,069 
 780 
 (589)
$  1,260 

$

$

 16 
 5 
 (4)
 17 

2013 

Total

$  1,085 
 785 
 (593)
$  1,277 
 (90)
$  1,187 
 5 
$
 1,182 
$  1,187 

Leveraged 
Leases

Direct Finance
Leases

$

$

 1,253 
 923 
 (654)
 1,522 

$

$

 58 
 6 
 (10)
 54 

(dollars in millions)
2012 

Total

 1,311 
 929 
 (664)
 1,576 
 (99)
 1,477 
 22 
 1,455 
 1,477 

$

$

$
$

$

Accumulated  deferred  taxes  arising  from  leveraged  leases,  which  are 
included in Deferred income taxes, amounted to $1.0 billion at December 
31, 2013 and $1.2 billion at December 31, 2012. 

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

Years Ended December 31, 

2013 

(dollars in millions)
2011 

2012 

Pre-tax income
Income tax expense

$

$

 34 
 12 

$

 30 
 12 

 61 
 24 

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 and allowances for doubtful 
accounts, along with expected receipts relating to operating leases for 
the periods shown at December 31, 2013, are as follows: 

Years

2014 
2015 
2016 
2017 
2018 
Thereafter
Total

(dollars in millions)
Operating 
Leases

Capital 
Leases

$

$

 34 
 46 
 114 
 38 
 56 
 797 
 1,085 

$

$

 197 
 170 
 142 
 50 
 23 
 19 
 601 

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 $2.6 billion in 2013 and $2.5 billion in 2012 and 2011, 
respectively.

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:

At December 31, 

Capital leases
Less accumulated amortization
Total

(dollars in millions)
2012 

2013 

$

$

 353 
 188 
 165 

$

$

 358 
 158 
 200 

The  aggregate  minimum  rental  commitments  under  noncancelable 
leases for the periods shown at December 31, 2013, are as follows:

Years

2014 
2015 
2016 
2017 
2018 
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, 2013

(dollars in millions)
Operating 
Leases

Capital 
Leases

$

$

 110 
 70 
 54 
 46 
 20 
 83 
 383 
 90 
 293 
 91 
 202 

$

 2,255 
 2,020 
 1,703 
 1,379 
 1,085 
 3,748 
$  12,190 

51

 
 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 8

DEBT

Changes to debt during 2013 are as follows:

Balance at January 1, 2013

Proceeds from long-term borrowings
Repayments of long-term borrowings and capital leases obligations
Decrease in short-term obligations, excluding current maturities
Reclassifications of long-term debt
Other

Balance at December 31, 2013

Debt maturing within one year is as follows:

At December 31, 

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

Debt Maturing 
within One Year

$

$

 4,369 
 – 
 (3,943)
 (142)
 3,328 
 321 
 3,933 

Long-term 
Debt

$  47,618 
 49,166 
 (4,220)
 – 
 (3,328)
 422 
$  89,658 

2013 

 3,486 
 447 
 3,933 

$

$

(dollars in millions)

Total

$  51,987 
 49,166 
 (8,163)
 (142)
 – 
 743 
$  93,591 

(dollars in millions)
2012 

$

$

 3,869 
 500 
 4,369 

The weighted-average interest rate for our commercial paper outstanding was 0.2% and 0.4% at December 31, 2013 and 2012, respectively.

Credit Facilities
On August 13, 2013, we amended our $6.2 billion credit facility with a group of major financial institutions to extend the maturity date to August 12, 
2017. As of December 31, 2013, the unused borrowing capacity under this credit facility was approximately $6.1 billion. 

During October 2013, we entered into a $2.0 billion 364-day revolving credit agreement with a group of major financial institutions. Although effective 
as of October 2013, we could not draw on this revolving credit agreement prior to the completion of the Wireless Transaction. We may use borrowings 
under the 364-day credit agreement for general corporate purposes. The 364-day revolving credit agreement contains certain negative covenants, 
including a negative pledge covenant, a merger or similar transaction covenant and an accounting changes covenant, affirmative covenants and 
events of default that are customary for companies maintaining an investment grade credit rating. In addition, this agreement requires us to maintain 
a leverage ratio (as defined in the agreement) not in excess of 3.50:1.00, until our credit ratings reach a certain level.

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

At December 31,

Verizon Communications–notes payable and other

Interest Rates % Maturities

0.50 – 3.85
4.50 – 5.50
5.55 – 6.90
7.35 – 8.95
Floating

2014 – 2042
2015 – 2041
2016 – 2043
2018 – 2039
2014 – 2018

(dollars in millions)
2012 

2013 

$

$

20,416 
20,226 
31,965 
5,023 
5,500 

 11,198 
 7,062 
 11,031 
 5,017 
 1,000 

Verizon Wireless–notes payable and other

8.50 – 8.88

2015 – 2018

3,931 

 8,635 

Verizon Wireless–Alltel assumed notes

6.80 – 7.88

2016 – 2032

1,300 

 1,500 

Telephone subsidiaries–debentures

Other subsidiaries–debentures and other

5.13 – 6.86
7.38 – 7.88
8.00 – 8.75

2027 – 2033
2022 – 2032
2019 – 2031

6.84 – 8.75

2018 – 2028

Capital lease obligations (average rate of 8.1% and 6.3% in 2013 and 2012, 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

1,075 
1,099 
880 

1,700 

2,045 
1,349 
880 

1,700 

293
 (264)
 93,144 
3,486 
$  89,658 

$

298
 (228)
 51,487 
 3,869 
 47,618

52

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

2013
During March 2013, we issued $0.5 billion aggregate principal amount of 
floating rate Notes due 2015 in a private placement resulting in cash pro-
ceeds of approximately $0.5 billion, net of discounts and issuance costs. 
The proceeds were used for the repayment of commercial paper.

During April 2013, $1.25 billion of 5.25% Verizon Communications Notes 
matured and were repaid. In addition, during June 2013, $0.5 billion of 
4.375% Verizon Communications Notes matured and were repaid. 

During  September  2013,  in  connection  with  the Wireless Transaction, 
we issued $49.0 billion aggregate principal amount of fixed and floating 
rate  notes  resulting  in  cash  proceeds  of  approximately  $48.7  billion, 
net of discounts and issuance costs. The issuances consisted of the fol-
lowing: $2.25 billion aggregate principal amount of floating rate Notes 
due 2016 that bear interest at a rate equal to three-month LIBOR plus 
1.53%  which  rate  will  be  reset  quarterly,  $1.75  billion  aggregate  prin-
cipal amount of floating rate Notes due 2018 that bear interest at a rate 
equal to three-month LIBOR plus 1.75% which rate will be reset quar-
terly, $4.25 billion aggregate principal amount of 2.50% Notes due 2016, 
$4.75 billion aggregate principal amount of 3.65% Notes due 2018, $4.0 
billion aggregate principal amount of 4.50% Notes due 2020, $11.0 bil-
lion aggregate principal amount of 5.15% Notes due 2023, $6.0 billion 
aggregate principal amount of 6.40% Notes due 2033 and $15.0 billion 
aggregate principal amount of 6.55% Notes due 2043 (collectively, the 
new notes). The proceeds of the new notes were used to finance, in part, 
the Wireless Transaction and to pay related fees and expenses. As a result 
of the issuance of the new notes, we incurred interest expense related to 
the Wireless Transaction of $0.7 billion during 2013.

In addition, during 2013 we utilized $0.2 billion under fixed rate vendor 
financing facilities.

During February 2014, we issued €1.75 billion aggregate principal amount 
of 2.375% Notes due 2022, €1.25 billion aggregate principal amount of 
3.25% Notes due 2026 and £0.85 billion aggregate principal amount of 
4.75% Notes due 2034. The issuance of these Notes resulted in cash pro-
ceeds of approximately $5.4 billion, net of discounts and issuance costs. 
The net proceeds were used, in part, to finance the Wireless Transaction. 
Any net proceeds not used to finance the Wireless Transaction will be 
used  for  general  corporate  purposes.  Also,  during  February  2014,  we 
issued  $0.5  billion  aggregate  principal  amount  of  5.9%  Retail  Notes 
due 2054 resulting in cash proceeds of approximately $0.5 billion, net 
of discounts and issuance costs. The proceeds will be used for general 
corporate purposes.

Verizon Notes
During February 2014, in connection with the Wireless Transaction, we 
issued $5.0 billion aggregate principal amount of floating rate notes. The 
Verizon Notes were issued in two separate series, with $2.5 billion due 
February 21, 2022 and $2.5 billion due February 21, 2025. The Verizon 
Notes bear interest at a floating rate, which will be reset quarterly, with 
interest payable quarterly in arrears, beginning May 21, 2014 (see Note 
2). The eight-year Verizon notes bear interest at a floating rate equal to 
three-month LIBOR, plus 1.222%, and the eleven-year Verizon notes bear 
interest at a floating rate equal to three-month LIBOR, plus 1.372%. 

Term Loan Agreement
During October 2013, we entered  into  a  term  loan  agreement with a 
group of major financial institutions pursuant to which we drew $6.6 bil-
lion to finance, in part, the Wireless Transaction and to pay transaction 
costs. Half of any loans under the term loan agreement have a maturity 
of three years and the other half have a maturity of five years (the 5-Year 
Loans). The 5-Year Loans provide for the partial amortization of principal 

during  the  last  two  years  that  they  are  outstanding.  Loans  under  the 
term loan agreement bear interest at floating rates. The term loan agree-
ment contains certain negative covenants, including a negative pledge 
covenant, a merger or similar transaction covenant and an accounting 
changes covenant, affirmative covenants and events of default that are 
customary for companies maintaining an investment grade credit rating. 
In addition, the term loan agreement requires us to maintain a leverage 
ratio (as defined in the term loan agreement) not in excess of 3.50:1.00, 
until our credit ratings reach a certain level. 

Bridge Credit Agreement
During September 2013, we entered into a $61.0 billion bridge credit 
agreement with a group of major financial institutions. The credit agree-
ment  provided  us  with  the  ability  to  borrow  up  to  $61.0  billion  to 
finance, in part, the Wireless Transaction and to pay related transaction 
costs. Following the September 2013 issuance of notes, borrowing avail-
ability under the bridge credit agreement was reduced to $12.0 billion. 
Following the effectiveness of the term loan agreement in October 2013, 
the bridge credit agreement was terminated in accordance with its terms 
and as such, the related fees of $0.2 billion were recognized in Other 
income and (expense), net during the fourth quarter of 2013.

2012
On November 2, 2012, we announced the commencement of a tender 
offer  (the  Tender  Offer)  to  purchase  for  cash  any  and  all  of  the  out-
standing  $1.25  billion  aggregate  principal  amount  of  8.95%  Verizon 
Communications Notes due 2039. In the Tender Offer that was completed 
November 9, 2012, $0.9 billion aggregate principal amount of the notes 
was purchased at a price of 186.5% of the principal amount of the notes 
(see “Early Debt Redemption and Other Costs”) and $0.35 billion principal 
amount  of  the  notes  remained  outstanding.  Any  accrued  and  unpaid 
interest on the principal purchased was paid to the date of purchase.

During  November  2012,  we  issued  $4.5  billion  aggregate  principal 
amount of fixed rate notes resulting in cash proceeds of approximately 
$4.47 billion, net of discounts and issuance costs. The issuances consisted 
of the following: $1.0 billion of 0.70% Notes due 2015, $0.5 billion of 1.10% 
Notes due 2017, $1.75 billion of 2.45% Notes due 2022 and $1.25 bil-
lion of 3.85% Notes due 2042. During December 2012, the net proceeds 
were used to redeem: $0.7 billion of the $2.0 billion of 8.75% Notes due 
November 2018 at a redemption price of 140.2% of the principal amount 
of the notes (see “Early Debt Redemption and Other Costs”), $0.75 billion 
of 4.35% Notes due February 2013 at a redemption price of 100.7% of the 
principal amount of the notes and certain telephone subsidiary debt (see 
“Telephone and Other Subsidiary Debt”), as well as for the Tender Offer 
and other general corporate purposes. Any accrued and unpaid interest 
was paid to the date of redemption.

In addition, during 2012 we utilized $0.2 billion under fixed rate vendor 
financing facilities.

53

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

Early Debt Redemption and Other Costs
During November 2012, we recorded debt redemption costs of $0.8 bil-
lion in connection with the purchase of $0.9 billion of the $1.25 billion of 
8.95% Verizon Communications Notes due 2039 in a cash tender offer.

During December 2012, we recorded debt redemption costs of $0.3 bil-
lion in connection with the early redemption of $0.7 billion of the $2.0 
billion of 8.75% Verizon Communications Notes due 2018, $1.0 billion of 
4.625% Verizon Virginia LLC Debentures, Series A, due March 2013 and 
$0.75 billion of 4.35% Verizon Communications Notes due February 2013, 
as well as $0.3 billion of other costs.

Guarantees 
We guarantee the debentures and first mortgage bonds of our operating 
telephone company subsidiaries. As of December 31, 2013, $3.1 billion 
principal amount of these obligations remain outstanding. Each guar-
antee will remain in place for the life of the obligation unless terminated 
pursuant to its terms, including the operating telephone company no 
longer being a wholly-owned subsidiary of Verizon.

We also guarantee the debt obligations of GTE Corporation that were 
issued and outstanding prior to July 1, 2003. As of December 31, 2013, 
$1.7 billion principal amount of these obligations remain outstanding.

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

Maturities of Long-Term Debt
Maturities of long-term debt outstanding at December 31, 2013 are as 
follows:

Years 

2014 
2015 
2016 
2017 
2018 
Thereafter

(dollars in millions)

$

 3,486 
 2,740 
 10,818 
 1,331 
 14,970 
 59,799

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.

2013
During November 2013, $1.25 billion of 7.375% Verizon Wireless Notes 
and  $0.2  billion  of  6.50%  Verizon  Wireless  Notes  matured  and  were 
repaid. Also during November 2013, Verizon Wireless redeemed $3.5 bil-
lion of 5.55% Notes, due February 1, 2014 at a redemption price of 101% 
of the principal amount of the notes. Any accrued and unpaid interest 
was paid to the date of redemption. 

2012
During  February  2012,  $0.8  billion  of  5.25%  Verizon  Wireless  Notes 
matured and were repaid. During July 2012, $0.8 billion of 7.0% Verizon 
Wireless Notes matured and were repaid. 

Telephone and Other Subsidiary Debt
2013
During May 2013, $0.1 billion of 7.0% Verizon New York Inc. Debentures 
matured and were repaid. During June 2013, $0.1 billion of 7.0% Verizon 
New York Inc. Debentures matured and were repaid. In addition, during 
June 2013, we redeemed $0.25 billion of 7.15% Verizon Maryland LLC 
Debentures, due May 2023 at a redemption price of 100% of the prin-
cipal  amount  of  the  debentures.  During  October  2013,  $0.3  billion  of 
4.75% Verizon New England Inc. Debentures matured and were repaid. 
During November 2013, we redeemed $0.3 billion of 6.70% Verizon New 
York Inc. Debentures, due November 2023 at a redemption price of 100% 
of  the  principal  amount  of  the  debentures.  During  December  2013, 
we  redeemed  $0.2  billion  of  7.0% Verizon  New York  Inc.  Debentures, 
due  December  2033  at  a  redemption  price  of  100%  of  the  principal 
amount of the debentures and $20 million of 7.0% Verizon Delaware LLC 
Debentures, due December 2023 at a redemption price of 100% of the 
principal amount of the debentures. Any accrued and unpaid interest 
was paid to the date of redemption.

2012 
During  January  2012,  $1.0  billion  of  5.875%  Verizon  New  Jersey  Inc. 
Debentures  matured  and  were  repaid.  During  December  2012,  we 
redeemed  the  $1.0  billion  of  4.625% Verizon Virginia  LLC  Debentures, 
Series A, due March 2013 at a redemption price of 101.1% of the principal 
amount of the debentures. Any accrued and unpaid interest was paid to 
the date of redemption.

In  addition,  during  2012,  various  Telephone  and  Other  Subsidiary 
Debentures  totaling  approximately  $0.2  billion  were  repaid  and  any 
accrued and unpaid interest was paid to the date of payment.

54

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 9

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS

The following table presents the balances of assets and liabilities mea-
sured at fair value on a recurring basis as of December 31, 2013:

Level 1(1)

Level 2(2)

(dollars in millions)
Total

Level 3(3)

Assets: 
Cash and cash equivalents:
Fixed income securities
Short-term investments:

Equity securities
Fixed income securities

Other assets:

Forward interest rate swaps
Fixed income securities
Cross currency swaps

Total

Liabilities:
Other liabilities:

Interest rate swaps

Total

$ 9,190 

$

–

$

 387 
 3 

–
 211 

–
–
–
$ 9,580 

 76 
 875 
 166 
$ 1,328 

$
$

–
–

$
$

 23 
 23 

$

$
$

–

–
–

–
–
–
–

–
–

$  9,190 

 387 
 214 

 76 
 875 
 166 
$  10,908 

$
$

 23 
 23 

(1) quoted prices in active markets for identical assets or liabilities 

(2) observable inputs other than quoted prices in active markets for identical assets and liabilities

(3) no observable pricing inputs in the market

Equity securities consist of investments in common stock of domestic and 
international corporations measured using quoted prices in active markets. 

Fixed income securities consist primarily of investments in U.S. Treasuries, 
as well as municipal bonds. We use quoted prices in active markets for 
our U.S. Treasury securities, and therefore these securities are classified 
as Level 1. For all other fixed income securities that do not have quoted 
prices in active markets, we use alternative matrix pricing resulting in 
these debt securities being classified as Level 2.

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. Our derivative instru-
ments are recorded on a gross basis.

We recognize transfers between levels of the fair value hierarchy as of the 
end of the reporting period. There were no transfers within the fair value 
hierarchy during 2013. 

Fair Value of Short-term and Long-term Debt
The fair value of our debt is determined using various methods, including 
quoted prices for identical terms and maturities, which is a Level 1 mea-
surement, as well as quoted prices for similar terms and maturities in 
inactive markets and future cash flows discounted at current rates, which 
are Level 2 measurements. The fair value of our short-term and long-term 
debt, excluding capital leases, was as follows:

At December 31, 

2013
Fair
Value

(dollars in millions)
2012
Fair
Value

Carrying
Amount

Carrying
Amount

Short- and long-term debt, 
excluding capital leases

$  93,298 

$ 103,527  $ 51,689 

$ 61,552

Derivative Instruments
Interest Rate Swaps
We have entered into domestic interest rate swaps to achieve a targeted 
mix of fixed and variable rate debt. We principally receive fixed rates and 
pay variable rates based on LIBOR, resulting in a net increase or decrease 

to Interest expense. 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 consolidated balance sheets 
as assets and liabilities. 

During 2012, interest rate swaps with a notional value of $5.8 billion were 
settled. As a result of the settlements, we received net proceeds of $0.7 
billion, including accrued interest which is included in Other, net oper-
ating activities in the consolidated statement of cash flows. The fair value 
basis  adjustment  to  the  underlying  debt  instruments  was  recognized 
into earnings as a reduction of Interest expense over the remaining lives 
of the underlying debt obligations. During the second quarter of 2013, 
interest rate swaps with a notional value of $1.25 billion matured and 
the impact to our consolidated financial statements was not material. 
During the third quarter of 2013, we entered into interest rate swaps with 
a total notional value of $1.8 billion. At December 31, 2013 and 2012, the 
fair value of these interest rate swaps was not material. At December 31, 
2013, the total notional amount of these interest rate swaps was $1.8 bil-
lion. The ineffective portion of these interest rate swaps was not material 
at December 31, 2013.

Forward Interest Rate Swaps 
In order to manage our exposure to future interest rate changes, during 
the fourth quarter of 2013, we entered into forward interest rate swaps 
with a notional value of $2.0 billion. We designated these contracts as 
cash flow hedges. The fair value of these contracts was not material at 
December 31, 2013.

Cross Currency Swaps
Verizon Wireless previously entered into cross currency swaps designated 
as cash flow hedges to exchange approximately $1.6 billion of British 
Pound 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 to 
mitigate the impact of foreign currency transaction gains or losses. A por-
tion of the gains and losses recognized in Other comprehensive income 
was reclassified to Other income and (expense), net to offset the related 
pre-tax foreign currency transaction gain or loss on the underlying debt 
obligations. The fair value of the outstanding swaps was not material at 
December 31, 2013 or December 31, 2012. During 2013 and 2012 the 
gains with respect to these swaps were not material. 

During February 2014, we entered into cross currency swaps designated 
as cash flow hedges to exchange approximately $5.4 billion of Euro and 
British Pound Sterling denominated debt into U.S. dollars and to fix our 
future interest and principal payments in U.S. dollars, as well as to miti-
gate the impact of foreign currency transaction gains or losses. 

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 tempo-
rary cash investments with major financial institutions. Counterparties to 
our derivative contracts are also major financial institutions with whom 
we have negotiated derivatives agreements (ISDA master agreement) 
and  credit  support  annex  agreements  which  provide  rules  for  collat-
eral exchange. We generally apply collateralized arrangements with our 
counterparties for uncleared derivatives to mitigate credit risk. We may 
enter into swaps on an uncollateralized basis in certain circumstances. 
While we may be exposed to credit losses due to the nonperformance 
of our counterparties, 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.

55

 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

As of December 31, 2013, unrecognized compensation expense related to 
the unvested portion of Verizon’s RSUs and PSUs was approximately $0.4 
billion and is expected to be recognized over approximately two years.

The RSUs granted in 2013 and 2012 have weighted-average grant date 
fair values of $47.96 and $38.67 per unit, respectively. During 2013, 2012 
and 2011, we paid $1.1 billion, $0.6 billion and $0.7 billion, respectively, to 
settle RSUs and PSUs classified as liability awards.

Verizon Wireless’ Long-Term Incentive Plan
The Verizon Wireless Long-Term Incentive Plan (the Wireless Plan) provides 
compensation  opportunities  to  eligible  employees  of Verizon Wireless 
(the  Partnership).  Under  the  Wireless  Plan,  Value  Appreciation  Rights 
(VARs) were granted to eligible employees. As of December 31, 2013, all 
VARs were fully vested. We have not granted new VARs since 2004.

VARs reflect the change in the value of the Partnership, as defined in the 
Wireless Plan. Similar to stock options, the valuation is determined using a 
Black-Scholes model. 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 exer-
cise, less applicable taxes. All outstanding VARs are fully exercisable and 
have 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.

The  following  table  summarizes  the  assumptions  used  in  the  Black-
Scholes model during 2013:

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

End of Period

0.11%
0.12 
43.27%

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. 

NOTE 10

STOCK-BASED COMPENSATION

Verizon Communications Long-Term Incentive Plan
The Verizon Communications Inc. Long-Term Incentive Plan (the Plan) 
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 119.6 million shares. 

Restricted Stock Units
The Plan provides for grants of Restricted Stock Units (RSUs) that gener-
ally vest at the end of the third year after the grant. The RSUs are classified 
as equity awards because the RSUs will be paid in Verizon common stock 
upon vesting. The RSU equity awards are measured using the grant date 
fair value of Verizon common stock and are not remeasured at the end 
of each reporting period. Dividend equivalent units are also paid to par-
ticipants 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  performance  goals  have  been  achieved 
over the three-year performance cycle. 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 
common 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 granted and cancelled activity for the PSU award includes 
adjustments for the performance goals achieved. 

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

(shares in thousands)

Outstanding January 1, 2011
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2011
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2012
Granted
Payments
Cancelled/Forfeited
Outstanding December 31, 2013

Restricted 
Stock Units

Performance
Stock Units

 20,923 
 6,667 
 (7,600)
 (154)
 19,836 
 6,350 
 (7,369)
 (148)
 18,669 
 4,950 
 (7,246)
 (180)
 16,193 

 32,380 
 10,348 
 (12,137)
 (2,977)
 27,614 
 20,537 
 (8,499)
 (189)
 39,463 
 7,470 
 (22,703)
 (506)
 23,724 

56

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

All stock options outstanding at December 31, 2013, 2012 and 2011 were 
exercisable. 

The following table summarizes information about Verizon’s stock options 
outstanding as of December 31, 2013:

Range of 
Exercise Prices

Stock Options
(in thousands)

Weighted-
Average
Remaining Life
(years)

$

30.00–39.99
40.00–49.99
Total

 969 
 14 
 983 

 0.1 
 0.1 
 0.1 

Weighted-
Average
Exercise Price

$

 34.18 
 46.31 
 34.35 

The total intrinsic value for stock options outstanding as of December 31, 
2013 is not significant. The total intrinsic value of stock options exercised 
was not significant in 2013 and the associated tax benefits were not sig-
nificant in 2013, 2012 and 2011. The amount of cash received from the 
exercise of stock options was $0.1 billion in 2013, $0.3 billion in 2012 and 
$0.2 billion in 2011. There was no stock option expense for 2013, 2012 
and 2011.

The following table summarizes the Value Appreciation Rights activity:

(shares in thousands)

Outstanding rights, January 1, 2011
Exercised
Cancelled/Forfeited
Outstanding rights, December 31, 2011
Exercised
Cancelled/Forfeited
Outstanding rights, December 31, 2012
Exercised
Cancelled/Forfeited
Outstanding rights, December 31, 2013

VARs

 11,569 
 (3,303)
 (52)
 8,214 
 (3,427)
 (21)
 4,766 
 (1,916)
 (3)
 2,847 

Weighted-
Average
Grant-Date
Fair Value

$

 13.11 
 14.87 
 14.74 
 12.39 
 10.30 
 11.10 
 13.89 
 13.89 
 13.89 
 13.89 

During 2013, 2012 and 2011, we paid $0.1 billion, respectively, to settle 
VARs classified as liability awards.

Stock-Based Compensation Expense
After-tax compensation expense for stock-based compensation related 
to RSUs, PSUs, and VARs described above included in Net income attrib-
utable to Verizon was $0.4 billion, $0.7 billion and $0.5 billion for 2013, 
2012 and 2011, respectively. 

Stock Options
The Plan provides for grants of stock options to participants at an option 
price per share of no less than 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, 2011
Exercised
Cancelled/Forfeited
Outstanding, December 31, 2011
Exercised
Cancelled/Forfeited
Outstanding, December 31, 2012
Exercised
Cancelled/Forfeited
Outstanding, December 31, 2013

Stock 
Options

 56,844 
 (7,104)
 (21,921)
 27,819 
 (7,447)
 (17,054)
 3,318 
 (2,253)
 (82)
 983 

Weighted-
Average
Exercise 
Price

$

 44.25 
 35.00 
 51.06 
 41.24 
35.20 
45.15 
34.69 
34.85 
34.49 
34.35 

57

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

2013 

Pension
2012 

(dollars in millions)
Health Care and Life
2012 

2013 

$

 339 
 (137)
 (6,123)
$  (5,921)

$

$

 236 
 (129)
 (8,598)
(8,491)

$

 – 
 (710)
 (19,279)
$ (19,989)

$

 – 
 (766)
 (23,421)
$ (24,187)

At December 31,

Amounts recognized on the 

balance sheet

Noncurrent assets
Current liabilities
Noncurrent liabilities
Total

Amounts recognized in 
Accumulated Other 
Comprehensive Income 
(Pre–tax)

Prior Service Benefit (Cost) $
Total
$

 25 
 25 

$
$

 181 
181 

$  (2,120)
$  (2,120)

$  (2,247)
(2,247)
$

Beginning in 2013, as a result of federal health care reform, Verizon no 
longer files for the Retiree Drug Subsidy (RDS) and instead contracts with 
a Medicare Part D plan on a group basis to provide prescription drug 
benefits to Medicare eligible retirees. 

During 2012, we reached agreements with the Communications Workers 
of America and the International Brotherhood of Electrical Workers on 
new,  three-year  contracts  that  cover  approximately  43,000  Wireline 
employees. This resulted in the adoption of plan amendments which will 
result in lower other postretirement benefit costs in 2013 and beyond. 

The  accumulated  benefit  obligation  for  all  defined  benefit  pension 
plans was $22.9 billion and $26.5 billion at December 31, 2013 and 2012, 
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)
2012 

2013 

$  22,610 
 22,492 
 16,350 

$  26,351 
 26,081 
 17,623 

NOTE 11

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 our 
share  of  the  cost  for  certain  recent  and  future  retirees.  In  accordance 
with our accounting policy for pension and other postretirement ben-
efits,  operating  expenses  include  pension  and  benefit  related  credits 
and/or  charges  based  on  actuarial  assumptions,  including  projected 
discount rates and an estimated return on plan assets. These estimates 
are updated in the fourth quarter to reflect actual return on plan assets 
and updated actuarial assumptions. The adjustment is recognized in the 
income statement during the fourth quarter or upon a remeasurement 
event pursuant to our accounting policy for the recognition of actuarial 
gains/losses. 

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 
summarize benefit costs, as well as the benefit obligations, plan assets, 
funded status and rate assumptions associated with pension and postre-
tirement health care and life insurance benefit plans.

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
Curtailment and termination 

benefits

Annuity purchase
Settlements paid
End of year

Change in Plan Assets
Beginning of year
Actual return on plan assets
Company contributions
Benefits paid
Settlements paid
Annuity purchase
End of year

Funded Status
End of year

2013 

Pension
2012 

(dollars in millions)
Health Care and Life
2012 

2013 

$  26,773 
 395 
 1,002 
 (149)
 (2,327)
 (1,777)

$  30,582 
 358 
 1,449 
 183 
 6,074 
 (2,735)

$  26,844 
 318 
 1,095 
 (119)
 (3,576)
 (1,520)

$  27,369 
 359 
 1,284 
 (1,826)
 1,402 
 (1,744)

 4 
 – 
 (889)
$  23,032 

 – 
 (8,352)
 (786)
$ 26,773 

 – 
 – 
 – 
$  23,042 

 – 
 – 
 – 
$ 26,844 

$  18,282 
 1,388 
 107 
 (1,777)
 (889)
 – 
$  17,111 

$  24,110 
 2,326 
 3,719 
 (2,735)
 (786)
 (8,352)
$ 18,282 

$  2,657 
 556 
 1,360 
 (1,520)
 – 
 – 
$  3,053 

$

$

 2,628 
 312 
 1,461 
 (1,744)
 – 
 – 
2,657 

$  (5,921)

$

(8,491)

$ (19,989)

$ (24,187)

58

 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

Net Periodic Cost
The following table summarizes the benefit (income) cost related to our pension and postretirement health care and life insurance plans:

Years Ended December 31,

Service cost
Amortization of prior service cost (credit)
Subtotal
Expected return on plan assets
Interest cost
Subtotal
Remeasurement (gain) loss, net
Net periodic benefit (income) cost
Curtailment and termination benefits
Total

2013 

$

 395 
 6 
 401 
 (1,245)
 1,002 
 158 
 (2,470)
 (2,312)
 4 
$  (2,308)

2012 

 358 
 (1)
 357 
 (1,795)
 1,449 
 11 
 5,542 
 5,553 
 – 
 5,553 

$

$

Pension
2011 

$

$

 307 
 72 
 379 
 (1,976)
 1,590 
 (7)
 4,146 
 4,139 
 – 
 4,139 

2013 

$

 318 
 (247)
 71 
 (143)
 1,095 
 1,023 
 (3,989)
 (2,966)
 – 
$  (2,966)

(dollars in millions)
Health Care and Life
2011 

2012 

$

$

 359 
 (89)
 270 
 (171)
 1,284 
 1,383 
 1,262 
 2,645 
 – 
 2,645 

$

$

 299 
 (57)
 242 
 (163)
 1,421 
 1,500 
 1,787 
 3,287 
 – 
 3,287 

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

2013 

$

 (149)

 (6)
 (155)

$

Pension
2012 

$

$

 183 

 1 
 184 

(dollars in millions)
Health Care and Life
2012 

2013 

$

 (119)

$  (1,826)

 247 
 128 

$

 89 
$  (1,737)

At December 31,

Prior service cost
Reversal of amortization items

Prior service cost

Total recognized in other comprehensive (income) loss (pre-tax)

The estimated prior service cost for the defined benefit pension plan that 
will be amortized from Accumulated other comprehensive income (loss) 
into net periodic benefit cost over the next fiscal year is not significant. 
The estimated prior service cost for the defined benefit postretirement 
plans that will be amortized from Accumulated other comprehensive 
income into net periodic benefit (income) cost over the next fiscal year 
is $0.3 billion.

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

At December 31,

Discount Rate
Rate of compensation increases

2013 

5.00 %
3.00 

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

Pension
2011 

5.75 %
8.00 
3.00 

At December 31,

Discount Rate
Expected return on plan assets
Rate of compensation increases

2013 

4.20 %
7.50 
3.00 

2012 

5.00 %
7.50 
3.00 

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. Those estimates are based on 
a combination of factors including the current market interest rates and 
valuation levels, consensus earnings expectations and historical long-
term risk premiums. 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.

Pension
2012 

4.20 %
3.00 

2013 

4.20 %
5.60 
N/A

Health Care and Life
2012 

2013 

5.00 %
N/A

4.20 %
N/A

Health Care and Life
2011 

2012 

5.00 %
7.00 
N/A

5.75 %
6.00 
N/A

59

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

The assumed health care cost trend rates follow:

At December 31,

2013 

Health Care and Life
2011 

2012 

Pension Plans
The fair values for the pension plans by asset category at December 31, 
2013 are as follows:

(dollars in millions)
Level 3

Level 2

Healthcare cost trend rate assumed for 

Asset Category

Total

Level 1

next year

6.50 %

7.00 %

7.50 %

Rate to which cost trend rate gradually 

declines

Year the rate reaches the level it is 
assumed to remain thereafter

4.75 

5.00 

5.00 

2020 

2016 

2016 

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

One-Percentage Point

(dollars in millions)
Increase Decrease

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

Effect on 2013 service and interest cost
Effect on postretirement benefit obligation as of 

$

 184 

$

 (150)

Total

$

 968 
 4,200 

$

 881 
 3,300 

$

$

 87 
 900 

 – 
 – 

 1,097 
 2,953 
 364 
 3 
 1,784 

 691 
 212 
 51 
 – 
 – 

 406 
 2,579 
 313 
 3 
 – 

 – 
 162 
 – 
 – 
 1,784 

 3,942 
 1,800 
$  17,111 

 – 
 – 
$  5,135 

 – 
 604 
$  4,892 

 3,942 
 1,196 
$  7,084 

The fair values for the pension plans by asset category at December 31, 
2012 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

$

 1,618 
 2,944 

$

 1,586 
 2,469 

$

$

 32 
 475 

 – 
 – 

 1,589 
 2,456 
 601 
 210 
 2,018 

 5,039 
 1,807 
$  18,282 

$

 1,125 
 35 
 140 
 – 
 – 

 – 
 – 
 5,355 

 464 
 2,225 
 461 
 210 
 – 

 – 
 1,249 
 5,116 

$

 – 
 196 
 – 
 – 
 2,018 

 5,039 
 558 
 7,811

$

December 31, 2013

 2,539 

 (2,086)

Plan Assets
Historically, our portfolio strategy emphasized a long-term equity ori-
entation,  significant  global  diversification,  and  the  use  of  both  public 
and private investments. In an effort to reduce the risk of our portfolio 
strategy  and  better  align  assets  with  liabilities,  we  have  shifted  our 
strategy to one that is more liability driven, where cash flows from invest-
ments better match projected benefit payments but result in lower asset 
returns. We intend to reduce the likelihood that assets will decline at a 
time when liabilities increase (referred to as liability hedging), with the 
goal to reduce the risk of underfunding to the plan and its participants 
and beneficiaries. Both active and passive management approaches are 
used depending on perceived market efficiencies and various other fac-
tors. Our diversification and risk control processes serve to minimize the 
concentration of risk. 

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 current target allocation for plan assets is designed 
so  that  70%  of  the  assets  have  the  objective  of  achieving  a  return  in 
excess of the growth in liabilities (comprised of public equities, private 
equities, real estate, hedge funds and emerging debt) and 30% of the 
assets are invested as liability hedging assets (typically longer duration 
fixed income). This allocation will shift as funded status improves to a 
higher allocation to liability hedging assets. Target policies will be revis-
ited periodically to ensure they are in line with fund objectives. Due to 
our diversification and risks control processes, there are no significant 
concentrations of risk, in terms of sector, industry, geography or com-
pany names. 

Pension and healthcare and life plans assets do not include significant 
amounts of Verizon common stock. 

60

 
 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

The following is a reconciliation of the beginning and ending balance of pension plan assets that are measured at fair value using significant unob-
servable inputs: 

Corporate Bonds

Real Estate

Private Equity

Hedge Funds

(dollars in millions)
Total

Balance at January 1, 2012
Actual gain on plan assets
Purchases and sales
Transfers in
Balance at December 31, 2012
Actual gain on plan assets
Purchases and sales
Transfers in (out)
Balance at December 31, 2013

$

$

$

189 
 12 
 (14)
 9 
196 
 12 
 (13)
 (33)
 162 

$

 2,158 
 84 
 (224)
 – 
 2,018 
 81 
 (315)
 – 
$  1,784 

$

$

 6,055 
 146 
 (1,162)
 – 
 5,039 
 674 
 (1,732)
 (39)
$  3,942 

$

$

 662 
 43 
 (147)
 – 
 558 
 84 
 (124)
 678 
$  1,196 

$

$

 9,064 
 285 
 (1,547)
 9 
 7,811 
 851 
 (2,184)
 606 
$  7,084 

$

Health Care and Life Plans
The fair values for the other postretirement benefit plans by asset cat-
egory at December 31, 2013 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

Total

$

 237 
 2,178 

$

 12 
 1,324 

$

$

 225 
 854 

 121 
 252 
 104 
 161 
$  3,053 

 94 
 45 
 18 
 40 
$  1,533 

 27 
 207 
 86 
 121 
$  1,520 

$

 – 
 – 

 – 
 – 
 – 
 – 
 – 

The fair values for the other postretirement benefit plans by asset cat-
egory at December 31, 2012 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

Total

$

 291 
 1,753 

$

 13 
 1,004 

$

$

 278 
 749 

 118 
 192 
 189 
 114 
 2,657 

 80 
 11 
 72 
 – 
 1,180 

$

 38 
 181 
 117 
 114 
 1,477 

$

$

$

 – 
 – 

 – 
 – 
 – 
 – 
 – 

The following are general descriptions of asset categories, as well as the 
valuation methodologies and inputs used to determine the fair value of 
each major category of 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 are classified within Level 1 or Level 2. 

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 or other valuation methods, and 
thus are classified within Level 1 or Level 2. 

Fixed income securities include U.S. Treasuries and agencies, debt obli-
gations of foreign governments and domestic and foreign corporations. 
Fixed income also includes investments in collateralized mortgage obli-
gations,  mortgage  backed  securities  and  interest  rate  swaps. The  fair 
value of fixed income securities is based on observable prices for iden-
tical  or  comparable  assets,  adjusted  using  benchmark  curves,  sector 
grouping, matrix pricing, broker/dealer quotes and issuer spreads, and 
thus is classified within Level 1 or Level 2. 

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 a 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. 

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 buy-
outs, venture 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 con-
sideration illiquidity, and thus are classified within Level 3. 

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. Investments that cannot be redeemed 
in the near term are classified within Level 3.

Cash Flows
In 2013, contributions to our qualified pension plans were not material. 
Also in 2013, we contributed $0.1 billion to our nonqualified pension 
plans and $1.4 billion to our other postretirement benefit plans. We antic-
ipate approximately $1.2 billion in contributions to our qualified pension 
plans, $0.2 billion to our nonqualified pension plans and $1.4 billion to 
our other postretirement benefit plans in 2014.

61

 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

Estimated Future Benefit Payments
The benefit payments to retirees are expected to be paid as follows:

Pension Benefits

(dollars in millions)
Health Care and Life

Severance Benefits
The following table provides an analysis of our actuarially determined 
severance liability recorded in accordance with the accounting standard 
regarding employers’ accounting for postemployment benefits:

$

 2,980 
 2,280 
 1,742 
 1,666 
 1,377 
 6,712 

$

 1,582 
 1,574 
 1,538 
 1,506 
 1,474 
 6,846 

Year

2011 
2012 
2013 

Beginning
 of Year

Charged to
 Expense

Payments

Other

End of Year

(dollars in millions)

$

 1,569 
 1,113 
 1,010 

$

 32 
 396 
 134 

$

 (474)
 (531)
 (381)

$

 (14)
 32 
 (6)

$

 1,113 
 1,010 
 757

Year

2014 
2015 
2016 
2017 
2018 
2019-2023

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, 2013, the 
number of unallocated and allocated shares of common stock in this 
ESOP was 163 thousand and 62 million, respectively. All leveraged ESOP 
shares are included in earnings per share computations.

Total savings plan costs were $1.0 billion in 2013 and $0.7 billion in 2012 
and 2011, respectively. 

Pension Annuitization
On October 17, 2012, we, along with our subsidiary Verizon Investment 
Management Corp., and Fiduciary Counselors Inc., as independent fidu-
ciary of the Verizon Management Pension Plan (the Plan), entered into a 
definitive purchase agreement with The Prudential Insurance Company 
of America (Prudential) and Prudential Financial, Inc., pursuant to which 
the Plan would purchase a single premium group annuity contract from 
Prudential.

On December 10, 2012, upon issuance of the group annuity contract by 
Prudential, Prudential irrevocably assumed the obligation to make future 
annuity payments to approximately 41,000 Verizon management retirees 
who began receiving pension payments from the Plan prior to January 1, 
2010. The amount of each retiree’s annuity payment equals the amount 
of such individual’s pension benefit. In addition, the group annuity con-
tract is intended to replicate the same rights to future payments, such as 
survivor benefits, that are currently offered by the Plan. 

We  contributed  approximately  $2.6  billion  to  the  Plan  between 
September 1, 2012 and December 31, 2012 in connection with the trans-
action so that the Plan’s funding percentage would not decrease as a 
result of the transaction. 

Severance, Pension and Benefit (Credits) Charges 
During 2013, we recorded net pre-tax severance, pension and benefits 
credits of approximately $6.2 billion primarily for our pension and post-
retirement plans in accordance with our accounting policy to recognize 
actuarial gains and losses in the year in which they occur. The credits were 
primarily driven by an increase in our discount rate assumption used to 
determine the current year liabilities from a weighted-average of 4.2% 
at December 31, 2012 to a weighted-average of 5.0% at December 31, 
2013 ($4.3 billion), lower than assumed retiree medical costs and other 
assumption adjustments ($1.4 billion) and the difference between our 
estimated return on assets of 7.5% at December 31, 2012 and our actual 
return on assets of 8.6% at December 31, 2013 ($0.5 billion).

During 2012, we recorded net pre-tax severance, pension and benefits 
charges of approximately $7.2 billion primarily for our pension and post-
retirement plans in accordance with our accounting policy to recognize 
actuarial gains and losses in the year in which they occur. The charges 
were primarily driven by a decrease in our discount rate assumption used 
to determine the current year liabilities from a weighted-average of 5% at 
December 31, 2011 to a weighted-average of 4.2% at December 31, 2012 
($5.3 billion) and revisions to the retirement assumptions for participants 
and  other  assumption  adjustments,  partially  offset  by  the  difference 
between our estimated return on assets of 7.5% and our actual return 
on assets of 10% ($0.7 billion). As part of this charge, we also recorded 
$1.0 billion related to the annuitization of pension liabilities, as described 
above, as well as severance charges of $0.4 billion primarily for approxi-
mately 4,000 management employees. 

During 2011, we recorded net pre-tax severance, pension and benefits 
charges of approximately $6.0 billion for our pension and postretirement 
plans in accordance with our accounting policy to recognize actuarial 
gains and losses in the year in which they occur. The charges were pri-
marily  driven  by  a  decrease  in  our  discount  rate  assumption  used  to 
determine the current year liabilities from 5.75% at December 31, 2010 to 
5% at December 31, 2011 ($5.0 billion); the difference between our esti-
mated return on assets of 8% and our actual return on assets of 5% ($0.9 
billion); and revisions to the life expectancy of participants  and  other 
adjustments to assumptions.

62

 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 12

TAXES 

The components of income before (provision) benefit for income taxes 
are as follows:

Years Ended December 31, 

2013 

(dollars in millions)
2011 

2012 

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, 

2013 

2012 

2011 

Domestic
Foreign
Total

$  28,833 
 444 
$  29,277 

$

$

 9,316 
 581 
 9,897 

$

 9,724 
 759 
$  10,483 

The components of the provision (benefit) for income taxes are as follows:

Years Ended December 31, 

Current

Federal
Foreign
State and Local
Total
Deferred
Federal
Foreign
State and Local
Total

Total income tax provision (benefit)

$

2013 

 (197)
 (59)
 201
 (55)

 5,060 
 8 
 717 
 5,785 
$  5,730 

(dollars in millions)
2011 

2012 

$

$

 223 
 (45)
 114 
 292 

 (559)
 10 
 (403)
 (952)
 (660)

$

$

 193 
 25 
 290 
 508 

 270 
 (38)
 (455)
 (223)
 285 

Statutory federal income tax rate
State and local income tax rate, net of 

federal tax benefits

Affordable housing credit
Employee benefits including ESOP 

dividend

Equity in earnings from unconsolidated 

businesses

Noncontrolling interests
Other, net
Effective income tax rate

 35.0  %

35.0  %

35.0  %

 2.1 
 (0.6) 

 (0.4) 

 (0.3) 
 (14.3) 
 (1.9) 
 19.6  %

(1.9)  
(1.9)  

(1.1)  

(1.4)  
(33.7)  
(1.7)  
 (6.7) %

(1.0)
(1.8)

(1.4)

(1.9)
(23.0)
(3.2)
 2.7  %

The effective income tax rate for 2013 was 19.6% compared to (6.7)% 
for 2012. The increase in the effective income tax rate and provision for 
income taxes was primarily due to higher income before income taxes 
as  a  result  of  severance,  pension  and  benefit  credits  recorded  during 
2013 compared to lower income before income taxes as a result of sever-
ance, pension and benefit charges as well as early debt redemption costs 
recorded during 2012.

The effective income tax rate for 2012 was (6.7)% compared to 2.7% for 
2011. The negative effective income tax rate for 2012 and the decrease 
in the provision for income taxes during 2012 compared to 2011 was 
primarily due to lower income before income taxes as a result of higher 
severance, pension and benefit charges as well as early debt redemption 
costs recorded during 2012. 

The amounts of cash taxes paid are as follows:

Years Ended December 31, 

2013 

(dollars in millions)
2011 

2012 

Income taxes, net of amounts refunded
Employment taxes
Property and other taxes
Total

$

 422 
 1,282 
 2,082 
$  3,786 

$

$

 351 
 1,308 
 1,727 
 3,386 

$

$

 762 
 1,328 
 1,883 
 3,973 

63

 
 
 
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 
assets and liabilities are as follows:

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)
2012 

2013 

$  10,242 
 2,747 
 213 
 959 
 14,161 
 (1,596)
 12,565 

$  13,644 
 4,819 
 206 
 1,050 
 19,719 
 (2,041)
 17,678 

 1,121 
 14,030 
 997 
 23,032 
 1,470 
 40,650 
$  28,085 

 1,275 
 13,953 
 1,208 
 22,171 
 1,320 
 39,927 
$  22,249 

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, 

2013 

(dollars in millions)
2011 

2012 

$  2,943 

$

 3,078 

$

 3,242 

 116 
 250 
 (801)
 (210)
 (168)
$  2,130 

 131 
 92 
 (415)
 100 
 (43)
 2,943 

$

 111 
 456 
 (644)
 (56)
 (31)
 3,078 

$

Included in the total unrecognized tax benefits at December 31, 2013, 
2012 and 2011 is $1.4 billion, $2.1 billion and $2.2 billion, respectively, 
that if recognized, would favorably affect the effective income tax rate. 

We recognized the following net after-tax benefits related to interest and 
penalties in the provision for income taxes: 

Years Ended December 31, 

(dollars in millions)

At December 31, 2013, undistributed earnings of our foreign subsidiaries 
indefinitely invested outside the U.S. amounted to approximately $2.1 
billion. The majority of Verizon's cash flow is generated from domestic 
operations and we are not dependent on foreign cash or earnings to 
meet our funding requirements, nor do we intend to repatriate these 
undistributed foreign earnings to fund U.S. operations. Furthermore, a 
portion of these undistributed earnings represent amounts that legally 
must be kept in reserve in accordance with certain foreign jurisdictional 
requirements and are unavailable for distribution or repatriation. As a 
result, we have not provided U.S. deferred taxes on these undistributed 
earnings because we intend that they will remain indefinitely reinvested 
outside of the U.S. and therefore unavailable for use in funding U.S. oper-
ations.  Determination  of  the  amount  of  unrecognized  deferred  taxes 
related to these undistributed earnings is not practicable.

At December 31, 2013, we had net after-tax loss and credit carry forwards 
for income tax purposes of approximately $2.7 billion. Of these net after-
tax loss and credit carry forwards, approximately $2.1 billion will expire 
between 2014 and 2033 and approximately $0.6 billion may be carried 
forward  indefinitely. The  amount  of  net  after-tax  loss  and  credit  carry 
forwards reflected as a deferred tax asset above has been reduced by 
approximately $0.1 billion at December 31, 2012 due to federal and state 
tax law limitations on utilization of net operating losses. 

During 2013, the valuation allowance decreased approximately $0.4 bil-
lion. The balance of the valuation allowance at December 31, 2013 and 
the 2013 activity is primarily related to state and foreign tax losses and 
credit carry forwards.

2013 
2012 
2011 

$

 33 
 82 
 60 

The after-tax accruals for the payment of interest and penalties in the 
consolidated balance sheets are as follows: 

At December 31, 

2013 
2012 

(dollars in millions)

$

 274 
 386 

The decrease in unrecognized tax benefits was primarily due to the res-
olution of issues with the Internal Revenue Services (IRS) involving tax 
years 2004 through 2006, as well as the resolution of tax controversies in 
Canada and Italy.

Verizon and/or its subsidiaries file income tax returns in the U.S. federal 
jurisdiction, and various state, local and foreign jurisdictions. As a large 
taxpayer, we are under audit by the IRS and multiple state and foreign 
jurisdictions for various open tax years. The IRS is currently examining the 
Company’s U.S. income tax returns for tax years 2007-2009 and Cellco 
Partnership’s U.S. income tax returns for tax years 2010-2011. Significant 
tax examinations and litigation are ongoing in New York City for tax years 
as early as 2000. The amount of the liability for unrecognized tax ben-
efits will change in the next twelve months due to the expiration of the 
statute of limitations in various jurisdictions and it is reasonably possible 
that various current tax examinations will conclude or require reevalua-
tions of the Company’s tax positions during this period. An estimate of 
the range of the possible change cannot be made until these tax matters 
are further developed or resolved.

64

 
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 13

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.

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,  pension  and  other  employee  benefit  related  costs,  lease 
financing, as well as other adjustments and gains and losses that are not 
allocated in assessing segment performance due to their non-operational 
nature. Although such transactions are excluded from the business seg-
ment results, they are included in reported consolidated earnings. Gains 
and losses that are not individually significant are included in all segment 
results as 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 includes 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 or non-operational nature. 

We have adjusted prior period consolidated and segment information, 
where applicable, to conform to current year presentation.

Our segments and their principal activities consist of the following:

Segment

Wireless 

Wireline

Description

Wireless’ communications products and services include wire-
less voice and data services and equipment sales, which are 
provided to consumer, business and government customers 
across the United States.

Wireline’s voice, data and video communications products and 
enhanced  services  include  broadband  video  and  data,  cor-
porate networking solutions, data center and cloud services, 
security and managed network services and local and long 
distance voice services. We provide these products and ser-
vices to consumers in the United States, as well as to carriers, 
businesses  and  government  customers  both  in  the  United 
States and in over 150 other countries around the world.

The following table provides operating financial information for our two reportable segments:

2013 

External Operating Revenues

Retail service
Other service
Service revenue

Equipment
Other

Consumer retail
Small business

Mass Markets

Strategic services
Core

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

Wireless

Wireline

$  66,282 
 2,691 
 68,973 

 8,096 
 3,851 

–
–
–

–
–
–

–
–
 103 
 81,023 

 23,648 
 23,176 
 8,202 
 55,026 
$  25,997 

$  146,429 
 35,932 
 9,425 

$

$

–
–
–

–
–

 14,737 
 2,587 
 17,324 

 8,410 
 6,267 
 14,677 

 5,703 
 456 
 1,063 
 39,223 

 21,928 
 8,595 
 8,327 
 38,850 
 373 

$  84,573 
 51,885 
 6,229 

(dollars in millions)
Total Segments

$  66,282 
 2,691 
 68,973 

 8,096 
 3,851 

 14,737 
 2,587 
 17,324 

 8,410 
 6,267 
 14,677 

 5,703 
 456 
 1,166 
 120,246 

 45,576 
 31,771 
 16,529 
 93,876 
$  26,370 

$  231,002 
 87,817 
 15,654 

65

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

2012 

External Operating Revenues

Retail service 
Other service 
Service revenue

Equipment 
Other

Consumer retail 
Small business

Mass Markets

Strategic services 
Core

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

2011 

External Operating Revenues

Retail service 
Other service 
Service revenue

Equipment 
Other

Consumer retail 
Small business

Mass Markets

Strategic services 
Core

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

66

(dollars in millions)
Total Segments

$

 61,383 
 2,290 
 63,673 

 8,010 
 4,096 

 14,043 
 2,648 
 16,691 

 8,052 
 7,240 
 15,292 

 6,177 
 508 
 1,201 
 115,648 

 46,903 
 30,533 
 16,384 
 93,820 
 21,828 

$

$  227,300 
 87,456 
 15,199 

Wireless

Wireline

–
–
–

–
–

 14,043 
 2,648 
 16,691 

 8,052 
 7,240 
 15,292 

 6,177 
 508 
 1,112 
 39,780 

 22,413 
 8,883 
 8,424 
 39,720 
 60 

 84,815 
 52,911 
 6,342 

$

 61,383 
 2,290 
 63,673 

 8,010 
 4,096 

–
–
–

–
–
–

–
–
 89 
 75,868 

 24,490 
 21,650 
 7,960 
 54,100 
 21,768 

$

$  142,485 
 34,545 
 8,857 

Wireless

$

 56,601 
 2,497 
 59,098 

 7,446 
 3,517 

–
–
–

–
–
–

–
–
 93 
 70,154 

 24,086 
 19,579 
 7,962 
 51,627 
 18,527 

$

$  147,378 
 33,451 
 8,973 

$

$

$

$

$

$

Wireline

(dollars in millions)
Total Segments

–
–
–

–
–

 13,605 
 2,720 
 16,325 

 7,607 
 8,014 
 15,621 

 6,795 
 704 
 1,237 
 40,682 

 22,158 
 9,107 
 8,458 
 39,723 
 959 

 86,185 
 54,149 
 6,399 

$

 56,601 
 2,497 
 59,098 

 7,446 
 3,517 

 13,605 
 2,720 
 16,325 

 7,607 
 8,014 
 15,621 

 6,795 
 704 
 1,330 
 110,836 

 46,244 
 28,686 
 16,420 
 91,350 
 19,486 

$

$  233,563 
 87,600 
 15,372 

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:

Years Ended December 31,

Operating Revenues
Total reportable segments
Reconciling items:

Corporate, eliminations and other

Consolidated operating revenues

2013 

2012 

$  120,246 

 304 
$  120,550 

$  115,648 

 198 
$  115,846 

(dollars in millions)
2011 

$  110,836 

 39 
$  110,875

A reconciliation of the total of the reportable segments' operating income to consolidated Income before (provision) benefit for income taxes is as follows:

Years Ended December 31,

Operating Income
Total segment operating income

Severance, pension and benefit credits (charges) (Note 11)
Gain on spectrum license transaction (Note 2)
Litigation settlements (Note 16)
Other costs (Note 8)
Corporate, eliminations and other

Consolidated operating income

Equity in earnings of unconsolidated businesses
Other income and (expense), net
Interest expense
Income Before (Provision) Benefit for Income Taxes

2013 

$  26,370 
 6,232 
 278 
–
–
 (912)
 31,968 

 142 
 (166)
 (2,667)
$  29,277 

A reconciliation of the total of the reportable segments' assets to consolidated assets is as follows: 

At December 31,

Assets
Total reportable segments
Corporate, eliminations and other
Total consolidated

2013 

$  231,002 
 43,096 
$  274,098 

2012 

 21,828 
 (7,186)
–
 (384)
 (276)
 (822)
 13,160 

 324 
 (1,016)
 (2,571)
 9,897 

$

$

(dollars in millions)
2012 

$  227,300 
 (2,078)
$  225,222 

(dollars in millions)
2011 

$

$

 19,486 
 (5,954)
–
–
–
 (652)
 12,880 

 444 
 (14)
 (2,827)
 10,483

Corporate, eliminations and other at December 31, 2013 is primarily comprised of cash and cash equivalents which were used to complete the 
Wireless Transaction on February 21, 2014.

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 revenues during the years ended December 31, 2013, 2012 and 2011. International operating revenues and 
long-lived assets are not significant.

67

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 14

COMPREHENSIVE INCOME

Comprehensive income consists of net income and other gains and losses affecting equity that, under U.S. GAAP, are excluded from net income. 
Significant changes in the components of Other comprehensive income, net of provision for income taxes are described below.

Accumulated Other Comprehensive Income
The changes in the balances of Accumulated other comprehensive income by component are as follows:

(dollars in millions)

Balance at January 1, 2013

Other comprehensive income
Amounts reclassified to net income

Net other comprehensive income
Balance at December 31, 2013

Foreign 
currency 
translation 
adjustments

$

$

 793 
 60 
–
 60 
 853 

Unrealized
gain on cash 
flow hedges

$

$

 88 
 50 
 (25)
 25 
 113 

Unrealized
gain on 
marketable 
securities

$

$

 101 
 33 
 (17)
 16 
 117 

Defined benefit
 pension and 
postretirement 
plans

$

 1,253 
–
 22 
 22 
$  1,275 

Total

$

 2,235 
 143 
 (20)
 123 
$  2,358 

Net Unrealized Gains (Losses) on Marketable Securities
During 2013, 2012 and 2011, reclassification adjustments on marketable 
securities for gains (losses) realized in net income were not significant. 

Defined Benefit Pension and Postretirement Plans
The  change  in  Defined  benefit  pension  and  postretirement  plans  at 
December 31, 2013 was not significant.

The change in Defined benefit pension and postretirement plans of $0.9 
billion, net of taxes of $0.6 billion at December 31, 2012 was primarily a 
result of plan amendments. 

The  amounts  presented  above  in  net  other  comprehensive  income 
are net of taxes and noncontrolling interests, which are not significant. 
For the year ended December 31, 2013, the amounts reclassified to net 
income related to defined benefit pension and postretirement plans in 
the table above are included in Cost of services and sales and Selling, 
general and administrative expense on our consolidated statements of 
income. For the year ended December 31, 2013, all other amounts reclas-
sified to net income in the table above are included in Other income, net 
on our consolidated statements of income.

Foreign Currency Translation Adjustments
The  change  in  Foreign  currency  translation  adjustments  during  2013, 
2012  and  2011  was  primarily  related  to  our  investment  in Vodafone 
Omnitel  N.V.  and  was  primarily  driven  by  the  movements  of  the  U.S. 
dollar against the Euro. 

Net Unrealized Gains (Losses) on Cash Flow Hedges
During  2013,  2012  and  2011,  Unrealized  gains  (losses)  on  cash  flow 
hedges included in Other comprehensive income (loss) attributable to 
noncontrolling interests, primarily reflect activity related to a cross cur-
rency swap (see Note 9). Reclassification adjustments for gains (losses) 
realized in net income were not significant.

68

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 15

ADDITIONAL FINANCIAL INFORMATION

The tables that follow provide additional financial information related to our consolidated financial statements:

Income Statement Information

Years Ended December 31, 

Depreciation expense
Interest costs on debt balances
Capitalized interest costs
Advertising expense

Balance Sheet Information

At 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
Interest, net of amounts capitalized

2013 

$  15,019 
 3,421 
 (754)
 2,438 

$

2012 

 14,920 
 2,977 
 (406)
 2,381 

2013 

$

 4,954 
 3,954 
 4,790 
 1,199 
 1,556 
$  16,453 

$

$

 2,829 
 1,539 
 2,296 
 6,664 

(dollars in millions)
2011 

$

 14,991 
 3,269 
 (442)
 2,523 

(dollars in millions)
2012 

$

$

$

$

 4,454 
 4,529 
 5,006 
 632 
 1,561 
 16,182 

 3,554 
 1,494 
 1,357 
 6,405 

2013 

2012 

(dollars in millions)
2011 

$

 2,122 

$

 1,971 

$

 2,629 

Common stock has been used from time to time to satisfy some of the funding requirements of employee and shareowner plans, including 24.6 mil-
lion common shares issued from Treasury stock during 2012, related to dividend payments, which had an aggregate value of $1.0 billion.

69

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

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  as  a  variety  of  the  potential  outcomes  available  under  the 
guarantee result in costs and revenues or benefits that may offset each 
other. We do not believe performance under the guarantee is likely.

As of December 31, 2013, letters of credit totaling approximately $0.1 bil-
lion, which were executed in the normal course of business and support 
several financing arrangements and payment obligations to third parties, 
were outstanding.

We  have  several  commitments  primarily  to  purchase  handsets  and 
peripherals, equipment, software, programming and network services, 
and marketing activities, which will be used or sold in the ordinary course 
of business, from a variety of suppliers totaling $33.4 billion. Of this total 
amount, $19.7 billion is attributable to 2014, $8.8 billion is attributable to 
2015 through 2016, $4.1 billion is attributable to 2017 through 2018 and 
$0.8 billion is attributable to years thereafter. These amounts do not rep-
resent our entire anticipated purchases in the future, but represent only 
those items that are the subject of contractual obligations. Our commit-
ments are generally determined based on the noncancelable quantities 
or termination amounts. Purchases against our commitments for 2013 
totaled approximately $16 billion. Since the commitments to purchase 
programming services from television networks and broadcast stations 
have  no  minimum  volume  requirement,  we  estimated  our  obligation 
based on number of subscribers at December 31, 2013, and applicable 
rates stipulated in the contracts in effect at that time. We also purchase 
products and services as needed with no firm commitment.

NOTE 16

COMMITMENTS AND CONTINGENCIES

In the ordinary course of business Verizon is involved in various commer-
cial litigation and regulatory proceedings at the state and federal level. 
Where it is determined, in consultation with counsel based on litigation 
and  settlement  risks,  that  a  loss  is  probable  and  estimable  in  a  given 
matter,  the  Company  establishes  an  accrual.  In  none  of  the  currently 
pending matters is the amount of accrual material. An estimate of the 
reasonably possible loss or range of loss in excess of the amounts already 
accrued cannot be made at this time due to various factors typical in 
contested  proceedings,  including  (1)  uncertain  damage  theories  and 
demands; (2) a less than complete factual record; (3) uncertainty con-
cerning legal theories and their resolution by courts or regulators; and 
(4)  the  unpredictable  nature  of  the  opposing  party  and  its  demands. 
We continuously monitor these proceedings as they develop and adjust 
any accrual or disclosure as needed. We do not expect that the ultimate 
resolution of any pending regulatory or legal matter in future periods, 
including  the  Hicksville  matter  described  below,  will  have  a  material 
effect on our financial condition, 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 pre-
viously 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.

Verizon is currently involved in approximately 50 federal district court 
actions alleging that Verizon is infringing various patents. Most of these 
cases are brought by non-practicing entities and effectively seek only 
monetary damages; a small number are brought by companies that sell 
products and seek injunctive relief as well. These cases have progressed 
to various degrees and a small number may go to trial in the coming 12 
months if they are not otherwise resolved. In the third quarter of 2012, 
we settled a number of patent litigation matters, including cases with 
ActiveVideo  Networks  Inc.  (ActiveVideo)  and TiVo  Inc.  (TiVo).  In  con-
nection with the settlements with ActiveVideo and TiVo, we recorded a 
charge of $0.4 billion in the third quarter of 2012 and will pay and recog-
nize over the following six years an additional $0.2 billion. 

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. From time to time, counterparties may make 
claims under these provisions, and Verizon will seek to defend against 
those claims and resolve them in the ordinary course of business.

70

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued

NOTE 17

QUARTERLY FINANCIAL INFORMATION (UNAUDITED)

Quarter Ended

2013 
March 31
June 30
September 30
December 31

2012 
March 31
June 30
September 30
December 31

Net Income (Loss) attributable to Verizon(1)

(dollars in millions, except per share amounts)

Operating
Revenues

Operating 
Income (Loss)

$  29,420 
 29,786 
 30,279 
 31,065 

$  28,242 
 28,552 
 29,007 
 30,045 

$  6,222 
 6,555 
 7,128 
 12,063 

$

 5,195 
 5,651 
 5,483 
 (3,169)

Amount

$  1,952 
 2,246 
 2,232 
 5,067 

$

 1,686 
 1,825 
 1,593 
 (4,229)

Per Share-
Basic

Per Share-
Diluted

Net Income
(Loss)

$

$

 .68 
 .78 
 .78 
 1.77 

 .59 
 .64 
 .56 
 (1.48)

$

$

 .68 
 .78 
 .78 
 1.76 

 .59 
 .64 
 .56 
 (1.48)

$  4,855 
 5,198 
 5,578 
 7,916 

$

 3,906 
 4,285 
 4,292 
 (1,926)

•	 Results	of	operations	for	the	second	quarter	of	2013	include	after-tax	credits	attributable	to	Verizon	of	$0.1	billion	related	to	a	pension	remeasurement.
•	 Results	of	operations	for	the	third	quarter	of	2013	include	immaterial	after-tax	credits	attributable	to	Verizon	related	to	a	gain	on	a	spectrum	license	transaction,	as	well	as	immaterial	after-tax	

costs attributable to Verizon related to the Wireless Transaction.

•	 Results	of	operations	for	the	fourth	quarter	of	2013	include	after-tax	credits	attributable	to	Verizon	of	$3.7	billion	related	to	severance,	pension	and	benefit	credits,	as	well	as	after-tax	costs	

attributable to Verizon of $0.5 billion related to the Wireless Transaction.

•	 Results	of	operations	for	the	third	quarter	of	2012	include	after-tax	charges	attributable	to	Verizon	of	$0.2	billion	related	to	legal	settlements.
•	 Results	of	operations	for	the	fourth	quarter	of	2012	include	after-tax	charges	attributable	to	Verizon	of	$5.3	billion	related	to	severance,	pension	and	benefit	charges	and	early	debt	redemption	

and other costs.

(1) Net income (loss) attributable to Verizon per common share is computed independently for each quarter and the sum of the quarters may not equal the annual amount.  

71

BOARD OF DIRECTORS

Shellye L. Archambeau* 
Chief Executive Officer 
MetricStream, Inc.

Richard L. Carrión 
Chairman, President and Chief Executive Officer 
Popular, Inc.  
and Chairman, President and Chief Executive Officer 
Banco Popular de Puerto Rico

Melanie L. Healey 
Group President – North America and Global Hyper-Market, 
Super-Market and Mass Channel  
The Procter & Gamble Company

M. Frances Keeth 
Retired Executive Vice President 
Royal Dutch Shell plc

Robert W. Lane 
Retired Chairman and Chief Executive Officer 
Deere & Company

Lowell C. McAdam 
Chairman and Chief Executive Officer 
Verizon Communications Inc.

Sandra O. Moose** 
President 
Strategic Advisory Services LLC

Joseph Neubauer** 
Chairman 
ARAMARK Holdings Corporation

Donald T. Nicolaisen 
Former Chief Accountant 
United States Securities and Exchange Commission

Clarence Otis, Jr. 
Chairman and Chief Executive Officer 
Darden Restaurants, Inc.

Hugh B. Price** 
Non-Resident Senior Fellow 
The Brookings Institution

Rodney E. Slater 
Partner 
Patton Boggs LLP

Kathryn A. Tesija 
Executive Vice President, Merchandising and  
Supply Chain  
Target Corporation

Gregory D. Wasson 
President and Chief Executive Officer 
Walgreen Co.

  *  Shellye L. Archambeau was elected to the Board  

  in 2013. 

**  Sandra O. Moose, Joseph Neubauer and Hugh B. Price  

  will retire from the Board in April 2014.

CORPORATE OFFICERS AND 

EXECUTIVE LEADERSHIP

Lowell C. McAdam 
Chairman and Chief Executive Officer

Francis J. Shammo 
Executive Vice President and 
Chief Financial Officer

Roy H. Chestnutt 
Executive Vice President –  
Strategy, Development and Planning

Nancy B. Clark 
Senior Vice President – Operational Excellence

Matthew D. Ellis 
Senior Vice President and Treasurer

Roger Gurnani 
Executive Vice President and 
Chief Information Officer

William L. Horton, Jr. 
Senior Vice President, Deputy General Counsel and 
Corporate Secretary

Rose Stuckey Kirk 
President – Verizon Foundation

Daniel S. Mead 
Executive Vice President and 
President and Chief Executive Officer –  
Verizon Wireless

Anthony J. Melone 
Executive Vice President and 
Chief Technology Officer

Randal S. Milch 
Executive Vice President – Public Policy and 
General Counsel

W. Robert Mudge 
President –  
Consumer and Mass Business Markets

Marc C. Reed 
Executive Vice President and 
Chief Administrative Officer

Shane A. Sanders 
Senior Vice President – Internal Auditing

Anthony T. Skiadas 
Senior Vice President and Controller

Michael T. Stefanski 
Senior Vice President – Investor Relations

John G. Stratton 
Executive Vice President and President – 
Verizon Enterprise Solutions

Marni M. Walden 
Executive Vice President and President –  
Product and New Business Innovation

72

 
 
 
Investor	Information

V E R I ZO N   CO M M U N I C AT I O N S   I N C . 2 0 1 3   A N N UA L   R E P O R T

Stock Transfer Agent
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 Inc. 
c/o Computershare 
P.O. Box 43078 
Providence, RI 02940-3078  
Phone: 800 631-2355 

781 575-3994 — outside the U.S. 

Website: www.computershare.com/verizon 
Email: verizon@computershare.com 

Persons using a telecommunications device for the deaf (TDD) may call: 
800 952-9245

Shareowner Services  
Please contact our Transfer Agent regarding information on the 
following services:

Online Account Access  — Registered shareowners can view account 
information online at: www.computershare.com/verizon 
Click on “Create Login” to register. For existing users,  
click on “Login.” 

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. 

Direct Invest Stock Purchase and Ownership Plan   — Verizon offers 
a direct stock purchase and share ownership plan. The plan allows 
current and new investors to purchase common stock and to reinvest 
the dividends toward the purchase of additional shares. For more 
information, go to www22.verizon.com/investor/directinvest 

Electronic Delivery   — 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. If your shares are held by a broker, bank 
or other nominee, you may elect to receive an electronic copy of the 
annual report and proxy materials online at www.proxyvote.com, or you 
can contact your broker.

Corporate Sponsored Nominee 
If you hold shares of Verizon stock in the form of CDIs through the 
Verizon Corporate Sponsored Nominee (applicable only to shareholders 
in the UK, Ireland and other permitted jurisdictions in Europe), questions 
or requests for assistance should be directed to Computershare 
Company Nominee Limited at:

Investor Services
Investor Website — Get company information and news on our 
investor website — www.verizon.com/investor

Email Alerts  — Get the latest investor information delivered directly to 
you. Subscribe to Email alerts at our investor website.

Stock Market Information
Shareowners of record at December 31, 2013: 585,931

Verizon (ticker symbol: VZ) is listed on the New York Stock Exchange 
(NYSE) and the NASDAQ Global Select Market (NASDAQ). Verizon  
also maintains a standard listing on the London Stock Exchange.

Dividend Information
At its September 2013 meeting, the Board of Directors increased  
our quarterly dividend 2.9 percent. On an annual basis, this increased 
Verizon’s dividend to $2.12 per share. Dividends have been paid  
since 1984.

Form 10-K
To receive a printed copy of the 2013 Annual Report on Form 10-K, 
which is filed with the Securities and Exchange Commission, please 
contact Investor Relations:

Verizon Communications Inc. 
Investor Relations 
One Verizon Way 
Basking Ridge, NJ 07920 
Phone: 212 395-1525 

Corporate Governance Statement
Verizon is subject to the corporate governance standards of the 
NYSE and NASDAQ, which are available on their respective websites. 
In addition, Verizon has adopted its own corporate governance 
framework. Information relating to Verizon's corporate governance 
framework, including Verizon's Code of Conduct, Corporate Governance 
Guidelines and the charters of the Committees of its Board of Directors, 
can be found on Verizon's website at: www.verizon.com/investor/
corporategovernance. Verizon believes it is in compliance with the 
applicable corporate governance requirements in the United States, 
including under Delaware law, the corporate governance standards of 
the NYSE and NASDAQ, and U.S. federal securities laws.

If you would like to receive a printed copy of Verizon’s Corporate 
Governance Guidelines, please contact the Assistant Corporate 
Secretary:

Verizon Communications Inc. 
Assistant Corporate Secretary 
140 West Street, 6th Floor 
New York, New York 10007 

Verizon Communications Inc.  
c/o Computershare 
The Pavilions  
Bridgwater Road 
Bristol 
BS99 6ZZ 
Phone: +44 (0)870 707 1739 (UK & Overseas) 
+00 353 1 696 8421 (Ireland) 

Website: www.investorcentre.co.uk

Printed with
inks containing
soy and/or
vegetable oils

•	49.5%	wireless	segment	EBITDA	service	margin	(non-GAAP)

•	8.0%	growth	in	wireless	retail	service	revenues

•	648,000	FiOS	Internet	subscriber	net	additions

•	536,000	FiOS	Video	subscriber	net	additions

•	14.7%	growth	in	FiOS	revenues			

•	4.9%	growth	in	wireline	consumer	retail	revenues

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Verizon	Communications	Inc.

140	West	Street

New	York,	New	York	10007

212	395-1000

verizon.com

©	2014.	Verizon.	All	Rights	Reserved.
	002CSN34DE

3.EPCP74448125.100.