CHANGE IN ACCOUNTING POLICIES AND ATS ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Changes and Error Corrections [Abstract]

Schedule of New Accounting Pronouncements

The following table summarizes the impact of adopting ASC 606 and the impact of the ATS Acquisition on the Company's condensed consolidated balance sheet: 

	December 31, 2017
	As Reported		Impact of ASC 606		Impact of ATS Acquisition			As Adjusted
Cash and cash equivalents	$	273,329	$	—	$	56,519		$	329,848
Other current assets	580,231		14,068		(20,548		)	573,751
Property, plant and equipment, net	6,063,829		—		(40,003		)	6,023,826
Goodwill	7,996,760		—		23,101			8,019,861
Other assets, long-term	19,861,076		10,261		(6,541		)	19,864,796
Total assets	$	34,775,225	$	24,329	$	12,528		$	34,812,082
Current liabilities	$	2,492,983	$	6,978	$	20,401		$	2,520,362
Deferred tax liability, long-term	4,775,115		4,685		(10,514		)	4,769,286
Liabilities, long-term	21,779,997		—		6,394			21,786,391
Total liabilities	29,048,095		11,663		16,281			29,076,039
Redeemable equity	231,290		—		—			231,290
Paid-in capital	4,642,128		—		23,101			4,665,229
Retained earnings	854,824		12,666		(26,854		)	840,636
Total stockholders' equity	5,495,840		12,666		(3,753		)	5,504,753
Total liabilities and stockholders' equity	$	34,775,225	$	24,329	$	12,528		$	34,812,082

The following table summarizes the impact of adopting ASC 606 and ASU No. 2017-07 and the impact of the ATS Acquisition on the Company's condensed consolidated statements of operations:

	Three Months Ended September 30, 2017
	As Reported			Impact of ASC 606			Impact of ASU No. 2017-07			Impact of ATS Acquisition			As Adjusted
Residential:
Pay TV	$	1,054,392		$	15,807		$	—		$	(253	)	$	1,069,946
Broadband	646,094			12,372			—			(188		)	658,278
Telephony	204,753			(32,155		)	—			(119		)	172,479
Business services and wholesale	324,760			(118		)	—			—			324,642
Advertising	89,292			—			—			—			89,292
Other	7,884			—			—			—			7,884
Total revenue	2,327,175			(4,094		)	—			(560		)	2,322,521
Programming and other direct costs	755,101			—			—			—			755,101
Other operating expenses	560,497			(4,094		)	(2,921		)	16,629			570,111
Restructuring and other expense	53,448			—			—			—			53,448
Depreciation and amortization	823,265			—			—			21			823,286
Operating income	134,864			—			2,921			(17,210		)	120,575
Other expense, net	(451,638		)	—			(2,921		)	—			(454,559		)
Loss before income taxes	(316,774		)	—			—			(17,210		)	(333,984		)
Income tax benefit	134,688			—			—			6,862			141,550
Net loss	$	(182,086	)	$	—		$	—		$	(10,348	)	$	(192,434	)

	Nine Months Ended September 30, 2017
	As Reported			Impact of ASC 606			Impact of ASU No. 2017-07			Impact of ATS Acquisition			As Adjusted
Residential:
Pay TV	$	3,185,610		$	39,630		$	—		$	(253	)	$	3,224,987
Broadband	1,887,279			39,725			—			(188		)	1,926,816
Telephony	624,077			(92,257		)	—			(119		)	531,701
Business services and wholesale	968,291			(588		)	—			—			967,703
Advertising	270,154			—			—			—			270,154
Other	25,781			—			—			—			25,781
Total revenue	6,961,192			(13,490		)	—			(560		)	6,947,142
Programming and other direct costs	2,272,147			—			—			—			2,272,147
Other operating expenses	1,767,624			(13,490		)	(9,852		)	25,195			1,769,477
Restructuring and other expense	142,765			—			—			—			142,765
Depreciation and amortization	2,138,776			—			—			24			2,138,800
Operating income	639,880			—			9,852			(25,779		)	623,953
Other expense, net	(1,802,608		)	—			(9,852		)	1			(1,812,459		)
Loss before income taxes	(1,162,728		)	—			—			(25,778		)	(1,188,506		)
Income tax benefit	429,664			—			—			10,281			439,945
Net loss	$	(733,064	)	$	—		$	—		$	(15,497	)	$	(748,561	)