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Document and Entity Information - shares	3 Months Ended
Mar. 31, 2012	May 10, 2012
Document and Entity Information
Entity Registrant Name	ATLANTIC TELE NETWORK INC /DE
Entity Central Index Key	0000879585
Document Type	10-Q
Document Period End Date	Mar. 31, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		15,514,337
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2012	Dec. 31, 2011
Current Assets:
Cash and cash equivalents	$ 53,693	$ 48,735
Accounts receivable, net of allowances of $15.3 million and $14.8 million, respectively	70,359	71,159
Materials and supplies	20,502	20,802
Deferred income taxes	21,921	21,921
Income tax receivable	11,545	11,545
Prepayments and other current assets	15,223	9,738
Total current assets	193,243	183,900
Property, plant and equipment, net	469,972	483,203
Telecommunications licenses	87,525	87,468
Goodwill	45,077	45,077
Trade name license, net	12,893	13,013
Customer relationships, net	39,001	41,314
Other assets	23,163	19,756
Total assets	870,874	873,731
Current Liabilities:
Current portion of long-term debt	25,068	25,068
Accounts payable and accrued liabilities	41,071	57,262
Dividends payable	3,551	3,548
Accrued taxes	12,246	7,739
Advance payments and deposits	18,270	15,834
Other current liabilities	31,067	36,327
Total current liabilities	131,273	145,778
Deferred income taxes	89,107	88,906
Other liabilities	27,218	29,371
Long-term debt, excluding current portion	264,071	257,146
Total liabilities	511,669	521,201
Commitments and contingencies (Note 11)
Atlantic Tele-Network, Inc.'s Stockholders' Equity:
Preferred stock, $0.01 par value per share; 10,000,000 shares authorized, none issued and outstanding
Common stock, $0.01 par value per share; 50,000,000 shares authorized; 15,955,886 and 16,023,036 shares issued, respectively, and 15,451,238 and 15,513,962 shares outstanding, respectively	160	160
Treasury stock, at cost; 504,648 and 509,074 shares, respectively	(5,112)	(4,942)
Additional paid-in capital	119,819	118,620
Retained earnings	196,092	190,327
Accumulated other comprehensive loss	(9,660)	(9,899)
Total Atlantic Tele-Network, Inc.'s stockholders' equity	301,299	294,266
Non-controlling interests	57,906	58,264
Total equity	359,205	352,530
Total liabilities and equity	$ 870,874	$ 873,731

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2012	Dec. 31, 2011
CONDENSED CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowances (in dollars)	$ 14.8	$ 15.3
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	16,023,036	15,955,886
Common stock, shares outstanding	15,513,962	15,451,238
Treasury stock, shares	509,074	504,648

CONDENSED CONSOLIDATED INCOME STATEMENTS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
REVENUE:
Total revenue	$ 182,890	$ 188,154
OPERATING EXPENSES (excluding depreciation and amortization unless otherwise indicated):
Termination and access fees	40,483	51,774
Engineering and operations	21,336	21,905
Sales and marketing	32,175	31,830
Equipment expense	20,350	21,582
General and administrative	23,358	25,615
Acquisition-related charges	5	250
Depreciation and amortization	27,024	24,808
Total operating expenses	164,731	177,764
Income from operations	18,159	10,390
OTHER INCOME (EXPENSE):
Interest expense	(3,970)	(4,072)
Interest income	91	380
Equity in earnings of an unconsolidated affiliate	1,402	516
Other income, net	36	595
Other income (expense), net	(2,441)	(2,581)
INCOME BEFORE INCOME TAXES	15,718	7,809
Income tax expense	6,781	3,830
NET INCOME	8,937	3,979
Net loss attributable to non-controlling interests, net of tax of $0.4 million and $0.6 million, respectively	384	518
NET INCOME ATTRIBUTABLE TO ATLANTIC TELE-NETWORK, INC. STOCKHOLDERS	$ 9,321	$ 4,497
NET INCOME PER WEIGHTED AVERAGE SHARE ATTRIBUTABLE TO ATLANTIC TELE-NETWORK, INC. STOCKHOLDERS
Basic (in dollars per share)	$ 0.60	$ 0.29
Diluted (in dollars per share)	$ 0.60	$ 0.29
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic (in shares)	15,456	15,384
Diluted (in shares)	15,554	15,485
DIVIDENDS PER SHARE APPLICABLE TO COMMON STOCK (in dollars per share)	$ 0.23	$ 0.22
U.S. Wireless, Retail
REVENUE:
Total revenue	$ 86,750	$ 99,669
U.S. Wireless, Wholesale
REVENUE:
Total revenue	47,384	44,697
International Wireless
REVENUE:
Total revenue	18,955	14,063
Wireline
REVENUE:
Total revenue	21,548	20,670
Equipment and Other
REVENUE:
Total revenue	$ 8,253	$ 9,055

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
Net income	$ 8,937	$ 3,979
Other comprehensive income:
Foreign currency translation adjustment		12
Unrealized gain on interest rate swap, net of tax of $0.6 million and $0.2 million respectively	236	870
Other comprehensive income, net of tax	236	882
Comprehensive income	9,173	4,861
Less: Comprehensive income attributable to non-controlling interests	384	518
Comprehensive income attributable to Atlantic Tele-Network, Inc.	$ 9,557	$ 5,379

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests, if any. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity.

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- Definition

Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, net of tax effect. The after tax effect change includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 8,937	$ 3,979
Adjustments to reconcile net income to net cash flows provided by operating activities:
Depreciation and amortization	27,024	24,808
Provision for doubtful accounts	3,190	3,468
Amortization of debt discount and debt issuance costs	552	391
Stock-based compensation	1,095	1,078
Deferred income taxes	41	59
Equity in earnings of an unconsolidated affiliate	(1,402)	(516)
Changes in operating assets and liabilities, excluding the effects of acquisitions:
Accounts receivable	(2,390)	4,412
Materials and supplies, prepayments, and other current assets	(5,184)	7,810
Accounts payable and accrued liabilities, advance payments and deposits and other current liabilities	(11,313)	(21,115)
Accrued taxes	4,507	(1,138)
Other	(4,029)	(2,242)
Net cash provided by operating activities	21,028	20,994
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(19,055)	(16,270)
Decrease in restricted cash		467
Net cash used in investing activities	(19,055)	(15,803)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under revolver loan	27,925	11,000
Principal repayments of revolver loan	(15,079)
Proceeds from stock option exercises	103
Principal repayments of term loan	(6,267)	(3,048)
Dividends paid on common stock	(3,553)	(3,384)
Distributions to non-controlling interests	(424)	(462)
Investments made by non-controlling interests	450	507
Purchase of common stock	(170)	(91)
Net cash (used in) provided by financing activities	2,985	4,522
NET CHANGE IN CASH AND CASH EQUIVALENTS	4,958	9,713
CASH AND CASH EQUIVALENTS, beginning of the period	48,735	37,330
CASH AND CASH EQUIVALENTS, end of the period	$ 53,693	$ 47,043

ACQUISITIONS

3 Months Ended

Mar. 31, 2012

ACQUISITIONS

ACQUISITIONS

4. ACQUISITIONS

Merger with M3 Wireless, Ltd.

On May 2, 2011, the Company completed the merger of its Bermuda wireless operations, Bermuda Digital Communications, Ltd. (“BDC”), with that of M3 Wireless, Ltd. (“M3”), a wireless provider in Bermuda (the “CellOne Merger”). As part of the CellOne Merger, M3 merged with and into BDC, and the combined entity will continue to operate under BDC’s CellOne brand. As a result of the CellOne Merger, the Company’s 58% ownership interest in BDC was reduced to a controlling 42% interest in the combined entity. Since the Company has the right to designate the majority of seats on the combined entity’s board of directors and therefore controls its management and policies, the Company has consolidated the results of the combined entity in its consolidated financial statements effective on the date of the CellOne Merger.

The CellOne Merger was accounted for using the purchase method and M3’s results of operations since May 2, 2011 have been included in the Company’s Island Wireless segment as reported in Note 10. The total consideration of the CellOne Merger was allocated to the assets acquired and liabilities assumed at their estimated fair values as of the date of the CellOne Merger as determined by management. The consideration paid for M3 was determined based on the estimated fair value of the equity of M3. The table below represents the assignment of the total consideration to the tangible and intangible assets and liabilities of M3 based on their merger date fair values (in thousands) noting that Bermuda is a non-taxable jurisdiction:

Total consideration	$	6,655
Purchase price allocation:
Net working capital	$	675
Property, plant and equipment	10,577
Customer relationships	2,600
Telecommunications licenses	6,100
Goodwill	3,105
Note payable-affiliate (see Note 7)	(7,012		)
Other long term liabilities	(200		)
Non-controlling interests	(9,190		)
Net assets acquired	$	6,655

The amortization period of the customer relationships is 12.0 years. The value of the goodwill from the CellOne Merger can be attributed to a number of business factors including, but not limited to, the reputation of M3 as a retail provider of wireless services and a network operator, M3’s reputation for customer care and the strategic position M3 holds in Bermuda.

The following table reflects unaudited pro forma results of operations of the Company for the three months ended March 31, 2011 assuming that the merger of M3 had occurred at the beginning of the earliest period presented (in thousands, except per share data):

	Three Months Ended March 31, 2011
	As Reported		As Adjusted
Revenue	$	188,154	$	192,749
Net income attributable to ATN stockholders	$	4,497	$	5,059
Earnings per share:
Basic	$	0.29	$	0.33
Diluted	$	0.29	$	0.33

The unaudited pro forma data is presented for illustrative purposes only and is not necessarily indicative of the operating results that would have occurred if the merger had been consummated on these dates or of future operating results of the combined company following this transaction.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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+ Details

FAIR VALUE MEASUREMENTS

3 Months Ended

Mar. 31, 2012

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS

5. FAIR VALUE MEASUREMENTS

In accordance with the provisions of fair value accounting, a fair value measurement assumes that a transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability and defines fair value based upon an exit price model.

The fair value measurement guidance establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The guidance describes three levels of inputs that may be used to measure fair value:

Level 1	Quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset and liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 assets and liabilities include money market funds, debt and equity securities and derivative contracts that are traded in an active exchange market.

Level 2	Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include debt securities with quoted prices that are traded less frequently than exchange-traded instruments and derivative contracts whose value is determined using a pricing model with inputs that are observable in the market or can be derived principally from or corroborated by observable market data.

	This category generally includes corporate obligations and non-exchange traded derivative contracts.

Level 3	Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

Assets and liabilities of the Company measured at fair value on a recurring basis as of December 31, 2011 and March 31, 2012 are summarized as follows:

	December 31, 2011
Description	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Total
Certificates of deposit	$	3,366	$	—	$	3,366
Money market funds	3,847		—		3,847
Total assets measured at fair value	$	7,213	$	—	$	7,213
Interest rate derivative (Note 7)	$	—	$	11,337	$	11,337
Total liabilities measured at fair value	$	—	$	11,337	$	11,337

	March 31, 2012
Description	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Total
Certificates of deposit	$	3,360	$	—	$	3,360
Money market funds	3,004		—		3,004
Total assets measured at fair value	$	6,364	$	—	$	6,364
Interest rate derivative (Note 7)	$	—	$	10,938	$	10,938
Total liabilities measured at fair value	$	—	$	10,938	$	10,938

Money Market Funds and Certificates of Deposit

As of December 31, 2011 and March 31, 2012, this asset class consisted of time deposits at financial institutions denominated in U.S. dollars and a money market portfolio that comprises Federal government and U.S. Treasury securities. The asset class is classified within Level 1 of the fair value hierarchy because its underlying investments are valued using quoted market prices in active markets for identical assets.

Derivatives

The Company is exposed to certain risks arising from both its business operations and economic conditions. When deemed appropriate, the Company manages economic risks related to interest rates primarily by managing the amount, sources, and duration of its debt funding and the use of derivative financial instruments. Specifically, the Company entered into derivative financial instruments to manage exposures that arise from business activities that result in the payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used to manage differences in the amount, timing, and duration of its known or expected cash payments principally related to the Company’s borrowings.

We did not have any significant nonfinancial assets or nonfinancial liabilities that would be recognized or disclosed at fair value on a recurring basis as of March 31, 2012 and December 31, 2011. We did not have any transfers of assets or liabilities between levels of the fair value hierarchy during the three months ended March 31, 2012 and December 31, 2011.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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-Paragraph 44A, 44B
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+ Details

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

3 Months Ended

Mar. 31, 2012

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

7. DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

Cash Flow Hedge of Interest Rate Risk

The Company’s objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable-rate amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount.

The effective portion of changes in the fair value of interest rate swaps designated and that qualify as cash flow hedges is recorded in accumulated other comprehensive income and is subsequently reclassified into earnings in the period that the hedged forecasted transaction affects earnings. The Company uses its derivatives to hedge the variable cash flows associated with existing variable-rate debt. The ineffective portion of the change in fair value of the derivative is recognized directly in earnings. No hedge ineffectiveness was recognized during any of the periods presented.

The total outstanding notional amount of cash flow hedges was $143.0 million as of March 31, 2012.

Amounts reported in accumulated other comprehensive income related to the interest rate swaps are reclassified to interest expense as interest payments are accrued on the Company’s variable-rate debt. Through March 31, 2013, the Company estimates that an additional $3.9 million will be reclassified as an increase to interest expense due to the interest rate swaps since the hedge interest rate exceeds the variable interest rate on the debt.

The table below presents the fair value of the Company’s derivative financial instrument as well as its classification on the consolidated balance sheet as of December 31, 2010 and March 31, 2012 (in thousands):

	Liability Derivatives
		Fair Value as of
	Balance Sheet Location	December 31, 2011		March 31, 2012
Derivatives designated as hedging instruments:
Interest Rate Swaps	Other liabilities	$	11,337	$	10,938
Total derivatives designated as hedging instruments		$	11,337	$	10,938

The table below presents the effect of the Company’s derivative financial instruments on the consolidated income statements for the three months ended March 31, 2011 and 2012 (in thousands):

Three Months Ended March 31,	Derivative in Cash Flow Hedging Relationships	Amount of Gain or (Loss) Recognized in Other Comprehensive Income on Derivative (Effective Portion)			Location of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)	Amount of Gain or (Loss) Reclassified from Accumulated Other Comprehensive Income into Income (Effective Portion)
2011	Interest Rate Swap	$	(1,524	)	Interest expense	$	1,030
2012	Interest Rate Swap	(445		)	Interest expense	1,023

Credit-risk-related Contingent Features

The Company has agreements with its derivative counterparties that contain a provision where if the Company defaults on any of its indebtedness, including default where repayment of the indebtedness has not been accelerated by the lender, then the Company could also be declared in default on its derivative obligations.

As of March 31, 2012, the fair value of the interest rate swaps liability position related to these agreements was $10.9 million. As of March 31, 2012, the Company has not posted any collateral related to these agreements. If the Company had breached any of these provisions at March 31, 2012, it would have been required to settle its obligations under these agreements at their termination values of $10.9 million.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

RECONCILIATION OF TOTAL EQUITY

3 Months Ended

Mar. 31, 2012

RECONCILIATION OF TOTAL EQUITY

RECONCILIATION OF TOTAL EQUITY

8. RECONCILIATION OF TOTAL EQUITY

Total equity was as follows (in thousands):

	Three Months Ended March 31,
	2011									2012
	Atlantic Tele- Network, Inc.			Non-Controlling Interests			Total Equity			Atlantic Tele- Network, Inc.			Non-Controlling Interests			Total Equity
Equity, beginning of period	$	283,768		$	45,268		$	329,036		$	294,266		$	58,264		$	352,530
Stock-based compensation	1,078			—			1,078			1,095			—			1,095
Comprehensive income:
Net income	4,497			(518		)	3,979			9,321			(384		)	8,937
Other comprehensive income(loss)-
Translation Adjustment	12			—			12			—			—			—
Gain (loss) on interest rate swap (net of tax)	870			—			870			236			—			236
Total comprehensive income	5,379			(518		)	4,861			9,557			(384		)	9,173
Issuance of common stock upon exercise of stock options	—			—			—			103			—			103
Dividends declared on common stock	(3,384		)	—			(3,384		)	(3,552		)	—			(3,552		)
Distributions to non-controlling interests	—			(462		)	(462		)	—			(424		)	(424		)
Investments made by minority shareholders	—			507			507			—			450			450
Purchase of common shares	(91		)	—			(91		)	(170		)	—			(170		)
Equity, end of period	$	286,750		$	44,795		$	331,545		$	301,299		$	57,906		$	359,205

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
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+ Details

SEGMENT REPORTING

3 Months Ended

Mar. 31, 2012

SEGMENT REPORTING

SEGMENT REPORTING

10. SEGMENT REPORTING

The Company has four reportable segments for separate disclosure in accordance with the FASB’s authoritative guidance on disclosures about segments of an enterprise. Those four segments are: i) U.S. Wireless, which generates all of its revenues in and has all of its assets located in the United States, ii) International Integrated Telephony, which generates all of its revenues in and has all of its assets located in Guyana, iii) Island Wireless, which generates all of its revenues in and has all of its assets located in Bermuda, the U.S. Virgin Islands, Aruba and Turks and Caicos and iv) U.S. Wireline, which generates all of its revenues in and has all of its assets located in the United States. The operating segments are managed separately because each offers different services and serves different markets.

The following tables provide information for each operating segment (in thousands):

	For the Three Months Ended March 31, 2011
	U.S. Wireless		International Integrated Telephony		Island Wireless			U.S. Wireline			Reconciling Items			Consolidated
Revenue
U.S. Wireless:
Retail	$	99,669	$	—	$	—		$	—		$	—		$	99,669
Wholesale	44,697		—		—			—			—			44,697
International Wireless	—		6,661		7,402			—			—			14,063
Wireline	139		15,502		—			5,030			—			20,671
Equipment and Other	7,601		86		1,367			—			—			9,054
Total Revenue	152,106		22,249		8,769			5,030			—			188,154
Depreciation and amortization	17,408		4,547		1,870			786			197			24,808
Non-cash stock-based compensation	308		—		—			—			770			1,078
Operating income (loss)	10,427		6,244		(1,663		)	(40		)	(4,578		)	10,390

	For the Three Months Ended March 31, 2012
	U.S. Wireless		International Integrated Telephony		Island Wireless			U.S. Wireline			Reconciling Items			Consolidated
Revenue
U.S. Wireless:
Retail	$	86,750	$	—	$	—		$	—		$	—		$	86,750
Wholesale	47,384		—		—			—			—			47,384
International Wireless	—		6,348		12,607			—			—			18,955
Wireline	144		16,574		—			4,830			—			21,548
Equipment and Other	6,604		432		1,217			—			—			8,253
Total Revenue	140,882		23,354		13,824			4,830			—			182,890
Depreciation and amortization	18,701		4,528		2,786			746			263			27,024
Non-cash stock-based compensation	58		—		—			—			1,037			1,095
Operating income (loss)	18,922		6,236		(1,611		)	(423		)	(4,965		)	18,159

	Segment Assets
	U.S. Wireless		International Integrated Telephony		Island Wireless		U.S. Wireline		Reconciling Items		Consolidated
December 31, 2011:
Net fixed assets	$	296,279	$	129,069	$	40,446	$	9,126	$	8,283	$	483,203
Goodwill	32,148		—		5,438		7,491		—		45,077
Total assets	544,388		171,676		84,057		22,790		50,820		873,731
March 31, 2012:
Net fixed assets	$	285,588	126,591		38,375		10,310		9,108		469,972
Goodwill	32,148		—		5,438		7,491		—		45,077
Total assets	537,306		175,703		81,077		23,257		53,531		870,874

	Capital Expenditures
	U.S. Wireless		International Integrated Telephony		Island Wireless		U.S. Wireline		Reconciling Items		Consolidated
Three Months Ended March 31,
2011	$	10,940	$	2,167	$	1,692	$	586	$	885	$	16,270
2012	12,547		2,561		1,430		1,859		658		19,055

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

CONDENSED CONSOLIDATED INCOME STATEMENTS (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CONDENSED CONSOLIDATED INCOME STATEMENTS
Net loss attributable to non-controlling interests, tax	$ 0.6	$ 0.4

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2012	Mar. 31, 2011
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Unrealized gain on interest rate swap, tax	$ 0.2	$ 0.6