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Intangible Assets | 9 Months Ended
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Sep. 30, 2013
Intangible Assets, Net (Excluding Goodwill) [Abstract] |
Intangible Assets | Intangible Assets The following table sets forth the details of the Company's intangible assets at September 30, 2013 and December 31, 2012.
| At September 30, 2013 | At December 31, 2012
| Gross | Accumulated Amortization | Net | Gross | Accumulated Amortization | Net
| (in millions)
Directory services agreements | $ | 1,475 |  | $ | 579 |  | $ | 896 |  | $ | 1,330 |  | $ | 363 |  | $ | 967 |
Client relationships | 1,155 |  | 413 |  | 742 |  | 735 |  | 217 |  | 518 |
Trademarks and domain names | 440 |  | 140 |  | 300 |  | 380 |  | 84 |  | 296 |
Patented technologies | 85 |  | 37 |  | 48 |  | 75 |  | 30 |  | 45 |
Advertising commitment | 11 |  | 6 |  | 5 |  | 11 |  | 4 |  | 7 |
Total intangible assets | $ | 3,166 |  | $ | 1,175 |  | $ | 1,991 |  | $ | 2,531 |  | $ | 698 |  | $ | 1,833 |
Included in the above amounts at September 30, 2013 are the intangible assets acquired as a result of the merger with SuperMedia on April 30, 2013. For additional information related to the acquisition of SuperMedia's intangible assets, see Note 2. As a result of the merger and emergence from bankruptcy, the Company performed an evaluation of the carrying value of its existing intangible assets for each reporting unit as of April 30, 2013, the date of the merger. The Company determined that the carrying values of its existing intangible assets remain recoverable and were not impaired. The Company also evaluated the estimated remaining useful lives of its intangible assets as of April 30, 2013 and concluded that the estimated remaining useful lives needed to be shortened to properly reflect the remaining period that each intangible asset is expected to contribute to future cash flows. To determine the amount to amortize in each year of their estimated remaining useful lives, the Company used the income forecast method, which is an accelerated amortization method that assumes the remaining value of these intangible assets is greater in the earlier years and then steadily declines over time based on expected future cash flows. The changes to the estimated remaining useful lives are reflected in the following table:
| Estimated Remaining Useful Lives
| Previous | Revised
Directory services agreements | 9 years | 5 years
Client relationships | 8 years | 4 years
Trademarks and domain names | 8 years | 6 years
Patented technologies | 5 years | 5 years
Advertising commitment | 5 years | 3 years
Amortization expense for intangible assets was $226 million and $477 million for the three and nine months ended September 30, 2013, respectively. Amortization expense for intangible assets was $87 million and $262 million for the three and nine months ended September 30, 2012, respectively. The nine months ended September 30, 2013 intangible asset amortization expense was impacted by the inclusion of SuperMedia's May 1, 2013 through September 30, 2013 amortization expense of $110 million. For the three months ended September 30, 2013 SuperMedia intangible asset amortization expense impact was $66 million. Additionally, amortization expense related to Dex One existing intangibles assets increased $73 million and $105 million for the three and nine months ended September 30, 2013, respectively, primarily due to the change in estimated remaining useful lives. The annual amortization expense for intangible assets is estimated to be $703 million in 2013, $768 million in 2014, $514 million in 2015, $310 million in 2016, $141 million in 2017, and $32 million thereafter.

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 + Details
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