INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense for the years ended December 31, 2025, 2024 and 2023 consist of the following components:

	Optimum Communications						CSC Holdings
	Years Ended December 31,						Years Ended December 31,
	2025		2024		2023		2025		2024		2023
Current expense (benefit):
Federal	$	93,502	$	312,330	$	227,189	$	88,425	$	311,628	$	227,189
State	32,681		79,651		39,149		32,681		79,651		47,331
Foreign	(204)		—		105		(204)		—		105
Total current	125,979		391,981		266,443		120,902		391,279		274,625
Deferred expense (benefit):
Federal	(160,955)		(321,244)		(210,378)		(159,145)		(321,245)		(210,378)
State	(61,976)		(74,872)		(16,547)		(61,976)		(78,370)		(21,680)
Foreign	44		64		10		44		64		10
Total deferred	(222,887)		(396,052)		(226,915)		(221,077)		(399,551)		(232,048)
Income tax expense (benefit)	$	(96,908)	$	(4,071)	$	39,528	$	(100,175)	$	(8,272)	$	42,577

Schedule of Effective Income Tax Rate Reconciliation

The income tax expense (benefit) attributable to operations differs from the amount derived by applying the statutory federal rate to pretax income (loss) principally due to the effect of the following items:

	Optimum Communications
	Years Ended December 31,
	2025				2024				2023
	Amount		Percentage		Amount		Percentage		Amount		Percentage
Federal tax expense (benefit) at statutory rate	$	(405,291)	21.00	%	$	(17,293)	21.00	%	$	24,899	21.00	%
State income taxes, net of federal impact (a)	(46,164)		2.39	%	(75,578)		91.78	%	27,329		23.05	%
Foreign tax effects:
Israel:
NOLs net of changes in the valuation allowance	12,167		(0.63)	%	8,444		(10.25)	%	6,806		5.74	%
Other Foreign Jurisdictions	98		(0.01)	%	(214)		0.26	%	(131)		(0.11)	%
Effect of Cross-Border Tax Laws	(12,235)		0.63	%	(8,363)		10.16	%	(6,097)		(5.14)	%
Tax credits	(5,837)		0.30	%	(3,882)		4.72	%	(3,529)		(2.98)	%
Nontaxable or Nondeductible Items:
Excess tax deficiencies related to share-based compensation	2,030		(0.11)	%	12,353		(15.00)	%	11,696		9.86	%
Impairment	338,375		(17.53)	%	—		—	%	34,241		28.88	%
Minority interest	(7,394)		0.38	%	(5,274)		6.40	%	(5,529)		(4.66)	%
Business dispositions	5,694		(0.30)	%	16,887		(20.51)	%	(36,748)		(30.99)	%
Other, net	12,134		(0.61)	%	4,907		(5.97)	%	901		0.76	%
Changes in unrecognized tax benefits	9,515		(0.49)	%	63,942		(77.65)	%	(14,310)		(12.07)	%
Income tax expense (benefit)	$	(96,908)	5.02	%	$	(4,071)	4.94	%	$	39,528	33.34	%

The following is the activity relating to our UTB reserve liability:

	Years Ended December 31,
	2025		2024		2023
Balance at beginning of year	$	114,365	$	53,010	$	70,593
Increases (decreases) from prior period positions	6,576		46,762		(18,714)
Increases from current period positions	15,981		15,117		1,131
Decreases relating to settlements with tax authorities	—		(524)		—
Reductions from lapse of applicable statute of limitations	(19,191)		—		—
Balance at end of year	$	117,731	$	114,365	$	53,010

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences which give rise to significant portions of deferred tax assets or liabilities and the corresponding valuation allowance are as follows:

	Optimum Communications				CSC Holdings
	December 31,				December 31,
	2025		2024		2025		2024
Noncurrent
NOLs, capital loss, and tax credit carry forwards	$	106,672	$	129,444	$	86,332	$	109,103
Nondeductible interest	1,004,828		781,826		1,004,828		781,826
Other nondeductible accruals	185,439		160,090		183,628		160,090
Other	6,654		42,388		6,654		42,388
Deferred tax assets	1,303,593		1,113,748		1,281,442		1,093,407
Less: Valuation allowance	(44,592)		(93,005)		(24,252)		(72,664)
Net deferred tax assets, noncurrent	1,259,001		1,020,743		1,257,190		1,020,743
Deferred tax liabilities:
Fixed assets and intangibles	(5,231,880)		(5,208,559)		(5,231,880)		(5,208,559)
Partnership investments	(183,040)		(185,473)		(183,040)		(185,473)
Other	(76,712)		(82,272)		(76,712)		(82,272)
Deferred tax liability, noncurrent	(5,491,632)		(5,476,304)		(5,491,632)		(5,476,304)
Total net deferred tax liabilities	$	(4,232,631)	$	(4,455,561)	$	(4,234,442)	$	(4,455,561)

Schedule of Cash Taxes Paid

Income taxes paid for the years ended December 31, 2025, 2024, and 2023 were as follows:

	Optimum Communications						CSC Holdings
	December 31,						December 31,
	2025		2024		2023		2025		2024		2023
Federal	$	139,552	$	230,282	$	157,000	$	139,552	$	230,282	$	157,000
State:
New Jersey	8,402		3,332		15,511		8,402		3,332		15,511
Other	11,281		21,739		27,784		11,281		21,739		27,784
Total income taxes paid	$	159,235	$	255,353	$	200,295	$	159,235	$	255,353	$	200,295