AT&T INC. 10-K form for the fiscal year ended 2023-12-31, page 43: 
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA


|    |                                                                                           |         |        |      |         |      |         |         |    |         |
|---:|:------------------------------------------------------------------------------------------|:--------|:-------|:-----|:--------|:-----|:--------|:--------|:---|:--------|
|  1 | Consolidated Statements of Income                                                         |         |        |      |         |      |         |         |    |         |
|  2 |                                                                                           | 2023    |        | 2022 |         | 2021 |         |         |    |         |
|  3 | Operating Revenues                                                                        |         |        |      |         |      |         |         |    |         |
|  4 | Service                                                                                   | $       | 99,649 |      |         | $    | 97,831  |         | $  | 111,565 |
|  5 | Equipment                                                                                 | 22,779  |        |      | 22,910  |      |         | 22,473  |    |         |
|  6 | Total operating revenues                                                                  | 122,428 |        |      | 120,741 |      |         | 134,038 |    |         |
|  8 | Operating Expenses                                                                        |         |        |      |         |      |         |         |    |         |
|  9 | Cost of revenues                                                                          |         |        |      |         |      |         |         |    |         |
| 10 | Equipment                                                                                 | 23,136  |        |      | 24,009  |      |         | 23,685  |    |         |
| 11 | Broadcast, programming and operations                                                     | -       |        |      | -       |      |         | 8,106   |    |         |
| 12 | Other cost of revenues (exclusive of depreciationand amortization shown separately below) | 26,987  |        |      | 26,839  |      |         | 28,616  |    |         |
| 13 | Selling, general and administrative                                                       | 28,874  |        |      | 28,961  |      |         | 29,669  |    |         |
| 14 | Asset impairments and abandonments and restructuring                                      | 1,193   |        |      | 27,498  |      |         | 213     |    |         |
| 15 | Depreciation and amortization                                                             | 18,777  |        |      | 18,021  |      |         | 17,852  |    |         |
| 16 | Total operating expenses                                                                  | 98,967  |        |      | 125,328 |      |         | 108,141 |    |         |
| 17 | Operating Income (Loss)                                                                   | 23,461  |        |      | (4,587) |      |         | 25,897  |    |         |
| 19 | Other Income (Expense)                                                                    |         |        |      |         |      |         |         |    |         |
| 20 | Interest expense                                                                          | (6,704) |        |      | (6,108) |      |         | (6,716) |    |         |
| 21 | Equity in net income of affiliates                                                        | 1,675   |        |      | 1,791   |      |         | 603     |    |         |
| 22 | Other income (expense) – net                                                              | 1,416   |        |      | 5,810   |      |         | 9,387   |    |         |
| 23 | Total other income (expense)                                                              | (3,613) |        |      | 1,493   |      |         | 3,274   |    |         |
| 24 | Income (Loss) from Continuing Operations Before Income Taxes                              | 19,848  |        |      | (3,094) |      |         | 29,171  |    |         |
| 25 | Income tax expense on continuing operations                                               | 4,225   |        |      | 3,780   |      |         | 5,395   |    |         |
| 26 | Income (Loss) from Continuing Operations                                                  | 15,623  |        |      | (6,874) |      |         | 23,776  |    |         |
| 27 | Loss from discontinued operations, net of tax                                             | -       |        |      | (181)   |      |         | (2,297) |    |         |
| 28 | Net Income (Loss)                                                                         | 15,623  |        |      | (7,055) |      |         | 21,479  |    |         |
| 29 | Less: Net Income Attributable to Noncontrolling Interest                                  | (1,223) |        |      | (1,469) |      |         | (1,398) |    |         |
| 30 | Net Income (Loss) Attributable to AT&T                                                    | $       | 14,400 |      |         | $    | (8,524) |         | $  | 20,081  |
| 31 | Less: Preferred Stock Dividends                                                           | (208)   |        |      | (203)   |      |         | (207)   |    |         |
| 32 | Net Income (Loss) Attributable to Common Stock                                            | $       | 14,192 |      |         | $    | (8,727) |         | $  | 19,874  |
| 33 | Basic Earnings (Loss) Per Share from continuing operations                                | $       | 1.97   |      |         | $    | (1.10)  |         | $  | 3.07    |
| 34 | Basic Loss Per Share from discontinued operations                                         | $       | -      |      |         | $    | (0.03)  |         | $  | (0.30)  |
| 35 | Basic Earnings (Loss) Per Share Attributable to Common Stock                              | $       | 1.97   |      |         | $    | (1.13)  |         | $  | 2.77    |
| 36 | Diluted Earnings (Loss) Per Share from continuing operations                              | $       | 1.97   |      |         | $    | (1.10)  |         | $  | 3.02    |
| 37 | Diluted Loss Per Share from discontinued operations                                       | $       | -      |      |         | $    | (0.03)  |         | $  | (0.29)  |
| 38 | Diluted Earnings (Loss) Per Share Attributable to Common Stock                            | $       | 1.97   |      |         | $    | (1.13)  |         | $  | 2.73    |

The accompanying notes are an integral part of the consolidated financial statements.
43




, Frontier Communications Parent, Inc. 10-K form for the fiscal year ended 2023-12-31, page 7: 

FRONTIER COMMUNICATIONS PARENT, INC., AND SUBSIDIARIES


CONSOLIDATED STATEMENTS OF INCOME


FOR THE PERIODS ENDED DECEMBER 31, 2023, 2022, AND 2021

 ($ in millions and shares in thousands, except for per-share amounts)





|    |                                                       |                    |         |                    |             |                      |    |                     |    |         |
|---:|:------------------------------------------------------|:-------------------|:--------|:-------------------|:------------|:---------------------|:---|:--------------------|:---|:--------|
|  1 |                                                       | Successor          |         |                    | Predecessor |                      |    |                     |    |         |
|  2 |                                                       | For the year ended |         | For the year ended |             | For the eight months |    | For the four months |    |         |
|  3 |                                                       | December 31,       |         | December 31,       |             | ended December 31,   |    | ended April 30,     |    |         |
|  4 |                                                       | 2023               |         | 2022               |             | 2021                 |    | 2021                |    |         |
|  6 | Revenue                                               | $                  | 5,751   |                    | $           | 5,787                | $  | 4,180               | $  | 2,231   |
|  8 | Operating expenses:                                   |                    |         |                    |             |                      |    |                     |    |         |
|  9 | Cost of service                                       |                    | 2,125   |                    |             | 2,169                |    | 1,532               |    | 830     |
| 10 | Selling, general, and administrative expenses         |                    | 1,646   |                    |             | 1,745                |    | 1,131               |    | 537     |
| 11 | Depreciation and amortization                         |                    | 1,415   |                    |             | 1,182                |    | 734                 |    | 506     |
| 12 | Restructuring costs and other charges                 |                    | 73      |                    |             | 99                   |    | 21                  |    | 7       |
| 13 | Total operating expenses                              |                    | 5,259   |                    |             | 5,195                |    | 3,418               |    | 1,880   |
| 15 | Operating income                                      |                    | 492     |                    |             | 592                  |    | 762                 |    | 351     |
| 17 | Investment and other income (loss), net (See Note 12) |                    | 278     |                    |             | 554                  |    | (5)                 |    | 1       |
| 18 | Pension settlement costs                              |                    | -       |                    |             | (55)                 |    | -                   |    | -       |
| 19 | Reorganization items, net                             |                    | -       |                    |             | -                    |    | -                   |    | 4,171   |
| 20 | Interest expense (See Note 9)                         |                    | (653)   |                    |             | (492)                |    | (257)               |    | (118)   |
| 22 | Income before income taxes                            |                    | 117     |                    |             | 599                  |    | 500                 |    | 4,405   |
| 23 | Income tax expense (benefit)                          |                    | 88      |                    |             | 158                  |    | 86                  |    | (136)   |
| 25 | Net Income                                            | $                  | 29      |                    | $           | 441                  | $  | 414                 | $  | 4,541   |
| 27 | Basic net earnings per share                          |                    |         |                    |             |                      |    |                     |    |         |
| 28 | attributable to Frontier common shareholders          | $                  | 0.12    |                    | $           | 1.80                 | $  | 1.69                | $  | 43.42   |
| 29 | Diluted net earnings per share                        |                    |         |                    |             |                      |    |                     |    |         |
| 30 | attributable to Frontier common shareholders          | $                  | 0.12    |                    | $           | 1.80                 | $  | 1.68                | $  | 43.28   |
| 32 | Total weighted average shares outstanding – basic     |                    | 245,517 |                    |             | 244,781              |    | 244,405             |    | 104,584 |
| 34 | Total weighted average shares outstanding – diluted   |                    | 248,459 |                    |             | 245,280              |    | 245,885             |    | 104,924 |






CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME 


FOR THE PERIODS ENDED DECEMBER 31, 2023, 2022, AND 2021


 ($ in millions)





|    |                                        |                    |    |                    |             |                      |    |                     |    |       |
|---:|:---------------------------------------|:-------------------|:---|:-------------------|:------------|:---------------------|:---|:--------------------|:---|:------|
|  1 |                                        | Successor          |    |                    | Predecessor |                      |    |                     |    |       |
|  2 |                                        | For the year ended |    | For the year ended |             | For the eight months |    | For the four months |    |       |
|  3 |                                        | December 31,       |    | December 31,       |             | ended December 31,   |    | ended April 30,     |    |       |
|  4 |                                        | 2023               |    | 2022               |             | 2021                 |    | 2021                |    |       |
|  6 | Net income                             | $                  | 29 |                    | $           | 441                  | $  | 414                 | $  | 4,541 |
|  7 | Other comprehensive income, net of tax |                    | 17 |                    |             | 19                   |    | 60                  |    | 359   |
|  9 | Comprehensive income                   | $                  | 46 |                    | $           | 460                  | $  | 474                 | $  | 4,900 |

The accompanying Notes are an integral part of these Consolidated Financial Statements. 
‎

F-7






Question: What is the difference in year-over-year depreciation and amortization expenses for AT&T Inc. and Frontier Communications in 2022 and 2023?
Answer: Depreciation and amortization expenses for AT&T increased by 4.2% or $756 million to $18,777 million in 2023 from $18,021 million in 2022. Frontier Communications experienced a higher increase of 19.7% or $233 million , with expenses rising to $1,415 million in 2023 from $1,182 million in 2022.