SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Contract with Customer, Asset and Liability

The following table provides information about contracts assets and contract liabilities related to contracts with customers:

	December 31,
	2017		2016
Contract assets (a)	$	24,329	$	24,329
Deferred revenue (b)	117,679		103,996

(a) Contract assets include primarily sales commissions for enterprise customers that are deferred and amortized over the average contract term.

(b) Deferred revenue represents payments received from customers for services that have yet to be provided and installation revenue which is deferred and recognized over the benefit period. The majority of the Company's deferred revenue represents payments for services for up to one month in advance from residential and SMB customers which is realized within the following month as services are performed.

Schedule of Weighted Average Number of Shares

The following table presents a reconciliation of weighted average shares used in the calculation of the basic and diluted net income per share attributable to Altice USA stockholders for the year ended December 31, 2017:

Basic weighted average shares outstanding	696,055,000
Effect of dilution:
Stock options	—
Diluted weighted average shares outstanding	696,055,000