2.2.0.25falsefalse11901 - Disclosure - Commitments and Contingenciestruefalsefalse1falsefalseUSDfalsefalse1/1/2010 - 12/31/2010 USD ($) $Duration_1_1_2010_To_12_31_2010http://www.sec.gov/CIK0001355096duration2010-01-01T00:00:002010-12-31T00:00:00Unit12Standardhttp://www.xbrl.org/2003/iso4217USDiso42170Unit13Standardhttp://www.xbrl.org/2003/instancepurexbrli0USDUSD$2true0lcapa_CommitmentsAndContingenciesAbstractlcapafalsenadurationCommitments and Contingencies [Abstract]falsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringCommitments and Contingencies [Abstract]falsefalseCommitments and Contingencies3false0us-gaap_CommitmentsAndContingenciesDisclosureTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseterselabel1falsefalsefalse00<div> (19)      Commitments and Contingencies Film Rights Starz, a wholly-owned subsidiary of Liberty, provides premium networks distributed by cable operators, direct-to-home satellite providers, telephone companies, and other distributors in the United States.  Starz has entered into agreements with a number of motion picture producers which obligate Starz to pay fees ("Programming Fees") for the rights to exhibit certain films that are released by these producers.  The unpaid balance of Programming Fees for films that were available for exhibition by Starz at December 31, 2010 is reflected as a liability in the accompanying consolidated balance sheet.  The balance due as of December 31, 2010 is payable as follows: $50 million in 2011 and $3 million in 2012.   Starz has also contracted to pay Programming Fees for films that have been released theatrically, but are not available for exhibition by Starz until some future date.  These amounts have not been accrued at December 31, 2010.  In addition, Starz has agreed to pay Sony Pictures Entertainment ("Sony") (i) a total of $190 million in four equal annual installments beginning in 2011 for a contract extension through 2014, and (ii) a total of $120 million in three equal annual installments beginning in 2015 for a new output agreement.  Starz's estimate of amounts payable under these agreements is as follows: $493 million in 2011; $118 million in 2012; $81 million in 2013; $67 million in 2014; $55 million in 2015 and $90 million thereafter.   In addition, Starz is also obligated to pay Programming Fees for all qualifying films that are released theatrically in the United States by studios owned by The Walt Disney Company ("Disney") through 2012 and all qualifying films that are released theatrically in the United States by studios owned by Sony through 2015.  Films are generally available to Starz for exhibition 10-12 months after their theatrical release.  The Programming Fees to be paid by Starz  are based on the quantity and the domestic theatrical exhibition receipts of qualifying films.  As these films have not yet been released in theatres, Starz  is unable to estimate the amounts to be paid under these output agreements.  However, such amounts are expected to be significant.       Guarantees Liberty guarantees Starz's obligations under certain of its studio output agreements.  At December 31, 2010, Liberty's guarantees for studio output obligations for films released by such date aggregated $653 million.  While the guarantee amount for films not yet released is not determinable, such amount is expected to be significant.  As noted above, Starz has recognized the liability for a portion of its obligations under the output agreements.  As this represents a direct commitment of Starz, a consolidated subsidiary of Liberty, Liberty has not recorded a separate indirect liability for its guarantee of these obligations.   In connection with agreements for the sale of assets by Liberty or its subsidiaries, Liberty may retain liabilities that relate to events occurring prior to its sale, such as tax, environmental, litigation and employment matters.  Liberty generally indemnifies the purchaser in the event that a third party asserts a claim against the purchaser that relates to a liability retained by Liberty.  These types of indemnification obligations may extend for a number of years.  Liberty is unable to estimate the maximum potential liability for these types of indemnification obligations as the sale agreements may not specify a maximum amount and the amounts are dependent upon the outcome of future contingent events, the nature and likelihood of which cannot be determined at this time.  Historically, Liberty has not made any significant indemnification payments under such agreements and no amount has been accrued in the accompanying consolidated financial statements with respect to these indemnification obligations.   Employment Contracts The Atlanta Braves have entered into long-term employment contracts with certain of their players and coaches whereby such individuals' compensation is guaranteed.  Amounts due under guaranteed contracts as of December 31, 2010 aggregated $200 million, which is payable as follows:  $83 million in 2011, $71 million in 2012, $20 million in 2013, $13 million in 2014 and $13 million in 2015.  In addition to the foregoing amounts, certain players and coaches may earn incentive compensation under the terms of their employment contracts.   Operating Leases Liberty leases business offices, has entered into satellite transponder lease agreements and uses certain equipment under lease arrangements.  Rental expense under such arrangements amounted to $56 million, $53 million and $50 million for the years ended December 31, 2010, 2009 and 2008, respectively.   A summary of future minimum lease payments under noncancelable operating leases as of December 31, 2010 follows (amounts in millions):   <table style="border-collapse: collapse; font-family: 'Calibri','sans-serif'; font-size: 11pt;" class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0"> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">             Years ending December 31:</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104">  </td></tr> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">                     2011</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104"> $       45</td></tr> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">                     2012</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104"> $       42</td></tr> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">                     2013</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104"> $       38</td></tr> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">                     2014</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104"> $       30</td></tr> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">                     2015</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104"> $       26</td></tr> <tr><td style="padding-bottom: 0in; padding-left: 0in; width: 192pt; padding-right: 0in; padding-top: 0in;" valign="top" width="256">                     Thereafter</td> <td style="padding-bottom: 0in; padding-left: 0in; width: 78pt; padding-right: 0in; padding-top: 0in;" valign="top" width="104"> $     179</td></tr></table>   It is expected that in the normal course of business, leases that expire generally will be renewed or replaced by leases on other properties; thus, it is anticipated that future lease commitments will not be less than the amount shown for 2010.   Litigation <div> Liberty has contingent liabilities related to legal and tax proceedings and other matters arising in the ordinary course of business.  Although it is reasonably possible Liberty may incur losses upon conclusion of such matters, an estimate of any loss or range of loss cannot be made.  In the opinion of management, it is expected that amounts, if any, which may be required to satisfy such contingencies will not be material in relation to the accompanying consolidated financial statements.     During the fourth quarter of 2010, TruePosition, attributed to the Liberty Capital Group, received $48 million in cash for settlement of a patent infringement matter.</div>   Other During the period from March 9, 1999 to August 10, 2001, Liberty was included in the consolidated federal income tax return of AT&T and was a party to a tax sharing agreement with AT&T (the ''AT&T Tax Sharing Agreement'').  <a name="OLE_LINK2"> </a><a name="OLE_LINK1">P</a>ursuant to the AT&T Tax Sharing Agreement and in connection with Liberty's split off from AT&T in 2001, AT&T was required to pay Liberty an amount equal to 35% of the amount of the net operating losses reflected in TCI's final federal income tax return ("TCI NOLs") that had not been used as an offset to Liberty's obligations under the AT&T Tax Sharing Agreement and that had been, or were reasonably expected to be, utilized by AT&T.   AT&T has requested a refund from Liberty of $91 million, plus accrued interest, relating to losses that it generated and was able to carry back to offset taxable income previously offset by Liberty's losses.  AT&T has asserted that Liberty's losses caused AT&T to pay alternative minimum tax ("AMT") that it would not have been otherwise required to pay had Liberty's losses not been included in its return.  Liberty has accrued approximately $70 million representing its estimate of the amount it may ultimately pay (excluding accrued interest, if any) to AT&T as a result of these requests.   Although Liberty has not reduced its accrual for any future refunds, Liberty believes it is entitled to a refund when AT&T is able to realize a benefit in the form of a credit for the AMT previously paid.    Although for accounting purposes Liberty has accrued a portion of the amounts claimed by AT&T to be owed by Liberty under the AT&T Tax Sharing Agreement, Liberty believes there are valid defenses or set-off or similar rights in its favor that may cause the total amount that it owes AT&T to be less than the amounts accrued; and under certain interpretations of the AT&T Tax Sharing Agreement, Liberty may be entitled to further reimbursements from AT&T. </div>(19)      Commitments and Contingencies Film Rights Starz, a wholly-owned subsidiary of Liberty, provides premium networksfalsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringIncludes disclosure of commitments and contingencies. 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