DISCONTINUED OPERATIONS

12 Months Ended

Dec. 31, 2015

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS

Loss from discontinued operations for the year ended December 31, 2015 amounted to $21,272 ($12,541, net of income taxes) and primarily reflects an expense of $21,000 ($12,380, net of income taxes) related to the decision in a case relating to Rainbow Media Holdings LLC, a business whose operations were previously discontinued (see Note 16).

Income from discontinued operations for the year ended December 31, 2014 amounted to $5,028 ($2,822, net of income taxes) and resulted primarily from the settlement of a contingency related to Montana property taxes related to Bresnan Cable.

Income from discontinued operations for the year ended December 31, 2013 primarily relates to the operating results of Bresnan Cable (previously included in the Company's Cable segment) and Clearview Cinemas (previously included in the Company's Other segment), the related gains on the respective sales of these businesses, and the proceeds and costs related to the settlement of litigation with DISH Network, LLC (see table below).

	Year Ended December 31, 2013
	Bresnan Cable (a)			Clearview Cinemas (b) (c)			Litigation Settlement (d)			Total
Revenues, net	$	262,323		$	27,307		$	—		$	289,630
Income (loss) before income taxes	$	439,870		$	(42,437	)	$	173,690		$	571,123
Income tax benefit (expense) (e)	(180,178		)	17,425			(70,054		)	(232,807		)
Income (loss) from discontinued operations, net of taxes- Cablevision	259,692			(25,012		)	103,636			338,316
Income tax benefit recognized at Cablevision, not applicable to CSC Holdings	(6,602		)	—			(1,003		)	(7,605		)
Income (loss) from discontinued operations, net of income taxes- CSC Holdings	$	253,090		$	(25,012	)	$	102,633		$	330,711

(a) Includes the pretax gain recognized in connection with the Bresnan Sale of approximately $408,000.

(b) Includes the pretax loss recognized in connection with the Clearview Sale of approximately $19,300.

(c) As a result of the Company's annual impairment test in the first quarter of 2013, the Company recorded an impairment charge of $10,347, relating to goodwill of the Company's Clearview business which reduced the carrying value to zero.  The Company determined the fair value of the Clearview business, which was a single reporting unit, assuming highest and best use, based on either an income or market approach on a theater by theater basis.

(d) Represents primarily the proceeds from the final allocation of the DISH Network, LLC litigation settlement.  See discussion below for additional information.

(e) Includes tax benefit of $7,605 resulting from a decrease in the valuation allowance for certain state net operating loss carry forwards.

Litigation Settlement

In connection with the AMC Networks Distribution in June 2011 (whereby Cablevision distributed to its stockholders all of the outstanding common stock of AMC Networks, a company which consisted principally of national programming networks, including AMC, WE tv, IFC and Sundance Channel, previously owned and operated by the Company's Rainbow segment), CSC Holdings and AMC Networks and its subsidiary, Rainbow Programming Holdings, LLC (the "AMC Parties") entered into an agreement (the "VOOM Litigation Agreement") which provided that CSC Holdings and the AMC Parties would share equally in the proceeds (including in the value of any non-cash consideration) of any settlement or final judgment in the litigation with DISH Network, LLC ("DISH Network") that were received by subsidiaries of AMC Networks from VOOM HD Holdings LLC.

In October 2012, the Company and AMC Networks settled the litigation with DISH Network.  Pursuant to the settlement agreement, DISH Network paid $700,000 to a joint escrow account for the benefit of the Company and AMC Networks.  On April 8, 2013, the Company and AMC Networks reached agreement, pursuant to the VOOM Litigation Agreement, on the final allocation of the proceeds of the settlement.  The parties agreed that (a) the Company would be allocated a total of $525,000 of the cash settlement payment; and (b) AMC Networks would retain $175,000 of the cash settlement payment (in addition to the long-term affiliation agreements entered into with DISH Network as part of the settlement).  The final allocation was approved by independent committees of the Boards of Directors of the Company and AMC Networks.  On April 9, 2013, the Company received $175,000 from AMC Networks (in addition to the $350,000 initially distributed to the Company from the joint escrow account in December 2012). The proceeds of $175,000 were recorded as a gain in discontinued operations for the year ended December 31, 2013.