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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2024

Income Taxes [Abstract]

Reconciliation Of Provision For Income Taxes

			For the year ended			For the year ended			For the year ended
			ended December 31,			December 31,			December 31,
			2024			2023			2022
	Consolidated tax provision at federal statutory rate		21.0	%		21.0	%		21.0	%
	State income tax provisions, net of federal income tax benefit		(10.5)			13.7			4.8
	Tax reserve adjustment		-			-			0.6
	Changes in certain deferred tax balances		0.4			23.4			(0.5)
	Nondeductible transaction costs		(1.5)			-			-
	Nondeductible Executive Compensation under Sec. 162(m)		(2.6)			12.2			2.0
	Sec. 162(f) nondeductible penalties		(0.3)			3.1			0.3
	All other, net		0.5			1.9			(1.8)
	Effective tax rate		7.0	%		75.3	%		26.4	%

Components Of Net Deferred Income Tax Liability (Asset)

				December 31,			December 31,
	($ in millions)			2024			2023
	Deferred income tax liabilities:
	Property, plant, and equipment basis differences		$	1,753		$	1,342
	Intangibles			94			184
	Deferred revenue/expense			(7)			(8)
	Other, net			48			45
			$	1,888		$	1,563
	Deferred income tax assets:
	Pension liability		$	26		$	48
	Tax operating loss carryforward			705			476
	Employee benefits			75			83
	Interest expense deduction
	limitation carryforward			468			260
	Accrued expenses			84			80
	Lease obligations			131			111
	Tax credit			45			32
	Allowance for doubtful accounts			16			11
	Other, net			(28)			(1)
				1,522			1,100
	Less: Valuation allowance			(243)			(180)
	Net deferred income tax asset			1,279			920
	Net deferred income tax liability		$	609		$	643

Schedule Of Components Of Income Tax Expense (Benefit)

		For the year ended			For the year ended			For the year ended
		December 31,			December 31,			December 31,
	($ in millions)	2024			2023			2022
	Income tax expense (benefit):
	Current:
	Federal	$	-		$	-		$	-
	State		4			10			(7)
	Total Current		4			10			(7)
	Deferred:
	Federal		(69)			58			125
	State		41			20			40
	Total Deferred		(28)			78			165
	Total income tax expense (benefit)		(24)			88			158
	Income taxes charged (credited) to equity of Frontier:
	Deferred income taxes (benefits) arising from the recognition of additional pension/OPEB liability		(6)			6			8
	Total income taxes charged (credited) to equity of Frontier		-			-			-
	Total income tax expense (benefit)	$	(30)		$	94		$	166

Changes In The Balance Of Unrecognized Tax Benefits

	($ in millions)		December 31,			December 31,			December 31,
			2024			2023			2022
	Unrecognized tax benefits - beginning of period		$	5		$	5		$	1
	Gross decreases - prior period tax positions			-			(1)			-
	Gross increases (decrease) - current period tax positions			2			1			4
	Unrecognized tax benefits - end of period		$	7		$	5		$	5

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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