INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Acquired Finite-Lived Intangible Assets by Major Class

The following table summarizes information relating to our acquired amortizable intangible assets: 

	As of December 31, 2023						As of December 31, 2022
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Estimated Useful Lives
Customer relationships	$	6,073,152	$	(4,824,140)	$	1,249,012	$	6,123,586	$	(4,484,286)	$	1,639,300	3 to 18 years
Trade names	1,010,300		(1,010,300)		—		1,024,300		(1,018,212)		6,088		4 to 10 years
Other amortizable intangibles	50,495		(40,172)		10,323		62,119		(47,176)		14,943		1 to 15 years
	$	7,133,947	$	(5,874,612)	$	1,259,335	$	7,210,005	$	(5,549,674)	$	1,660,331

During the third quarter of 2022, we reduced the gross carrying amount and accumulated amortization of our fully amortized Suddenlink trademark by approximately $56,783, as we rebranded our entire footprint under the Optimum trademark.

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The following table sets forth the estimated amortization expense on intangible assets for the periods presented:

Estimated amortization expense
Year Ending December 31, 2024	$309,717
Year Ending December 31, 2025	262,152
Year Ending December 31, 2026	217,182
Year Ending December 31, 2027	173,411
Year Ending December 31, 2028	130,122

Schedule of Goodwill

The carrying amount of indefinite-lived cable franchise rights and goodwill is presented below:

	Indefinite-lived Cable Franchise Rights		Goodwill
Balance as of December 31, 2021	$	13,216,355	$	8,205,863
Goodwill recorded in connection with acquisitions	—		2,910
Balance as of December 31, 2022	13,216,355		8,208,773
Adjustment related to 2022 acquisition	—		(1,002)
Goodwill impairment	—		(163,055)
Balance as of December 31, 2023	$	13,216,355	$	8,044,716