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Audit Information
12 Months Ended
Dec. 31, 2025
Auditor [Table]  
Auditor Name PricewaterhouseCoopers LLP
Auditor Firm ID 238
Auditor Location New York, New York
Auditor Opinion [Text Block]

Opinion on the Financial Statements

We have audited the accompanying consolidated statement of assets and liabilities of ISQ Open Infrastructure Company LLC Series I and its subsidiary (“Series I”) as of December 31, 2025, and the related consolidated statements of operations, of changes in net assets and of cash flows for the period from March 28, 2025 (the “Funding Date”) to December 31, 2025, including the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Series I as of December 31, 2025, and the results of its operations, changes in its net assets and its cash flows for the period from March 28, 2025 (the “Funding Date”) to December 31, 2025 in conformity with accounting principles generally accepted in the United States of America.