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PUSHDOWN OF ULTIMATE PARENT'S BASIS - Schedule of Adjustment to Ultimate Parent’s Basis (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended 11 Months Ended
Aug. 07, 2025
Jun. 30, 2026
Mar. 31, 2026
Jun. 30, 2026
Jun. 30, 2026
Dec. 31, 2025
Assets:            
Goodwill   $ 2,034   $ 2,034 $ 2,034 $ 1,600
Liabilities:            
Measurement Period Adjustments, Paramount Global basis         107  
NAI Transaction and The Transactions            
Assets:            
Cash and cash equivalents $ 3,977 3,977   3,977 3,977  
Receivables, net 5,980 5,961   5,961 5,961  
Measurement Period Adjustments, Receivables, net         (19)  
Programming and other inventory, current 1,970 1,904   1,904 1,904  
Measurement Period Adjustments, Programming and other inventory, current         (66)  
Prepaid expenses and other current assets 1,641 1,641   1,641 1,641  
Property and equipment, net 2,118 2,116   2,116 2,116  
Measurement Period Adjustments, Property and equipment, net         (2)  
Programming and other inventory, noncurrent 13,599 13,143   13,143 13,143  
Measurement Period Adjustments, Programming and other inventory, noncurrent (653)       (456)  
Goodwill 947 1,810   1,810 1,810  
Measurement Period Adjustments, Goodwill   411 $ 22   863  
Intangible assets, net 6,748 6,759   6,759 6,759  
Measurement Period Adjustments, Intangible assets, net         11  
Operating lease assets 875 914   914 914  
Measurement Period Adjustments, Operating lease assets         39  
Deferred income tax assets, net 1,200 1,248   1,248 1,248  
Measurement Period Adjustments, Deferred income tax assets, net         48  
Other noncurrent assets 2,470 2,484   2,484 2,484  
Measurement Period Adjustments, Other noncurrent assets         14  
Total assets 41,525 41,957   41,957 41,957  
Total assets         432  
Liabilities:            
Long-term debt 13,619 13,619   13,619 13,619  
Pension and postretirement benefit obligations 1,390 1,390   1,390 1,390  
Deferred income tax liabilities, net 306 120   120 120  
Measurement Period Adjustments, Deferred income tax liabilities, net         (186)  
Operating lease liabilities 1,219 1,216   1,216 1,216  
Measurement Period Adjustments, Operating lease liabilities         (3)  
Programming obligations 2,017 2,226   2,226 2,226  
Measurement Period Adjustments, Programming obligations       257 209  
Other liabilities 10,137 10,515   10,515 10,515  
Measurement Period Adjustments, Other liabilities         378  
Total liabilities 28,688 29,086   29,086 29,086  
Total liabilities         398  
Noncontrolling interests 1,249 1,176   1,176 1,176  
Measurement Period Adjustments, Noncontrolling interests         (73)  
Paramount Global basis at August 7, 2025 $ 11,588 $ 11,695   $ 11,695 $ 11,695