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Segment Information | 6 Months Ended
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Jun. 30, 2021
Segment Reporting [Abstract] |
Segment Information | Segment Information Effective in the first quarter of 2021, the manner in which the Company’s Chief Executive Officer, who is the CODM, evaluates performance and makes decisions about how to allocate resources changed. Therefore, the Company now reports results in two operating and reportable segments, CSB and Commercial, rather than a single operating and reportable segment. Refer to Note 1 “Description of Business and Summary of Significant Accounting Policies,” for a description of the Company’s segments. Where applicable, prior periods have been retrospectively adjusted to reflect the new operating and reportable segment structure. The CODM uses Adjusted EBITDA, which is the segment profit measure, to evaluate segment performance. Adjusted EBITDA is defined as net income or loss adjusted for (i) interest, (ii) taxes, (iii) depreciation and amortization, including depreciation of subscriber system assets and other fixed assets and amortization of dealer and other intangible assets, (iv) amortization of deferred costs and deferred revenue associated with subscriber acquisitions, (v) share-based compensation expense, (vi) merger, restructuring, integration, and other, (vii) losses on extinguishment of debt, (viii) radio conversion costs, net, (ix) financing and consent fees, (x) acquisition related adjustments, and (xi) other charges and non-cash items. The CODM does not review the Company's assets by segment; therefore, such information is not presented. The following table presents total revenue by segment and a reconciliation to consolidated total revenue:
|  | Three Months Ended |  | Six Months Ended
(in thousands) |  | June 30, 2021 |  | June 30, 2020 |  | June 30, 2021 |  | June 30, 2020
CSB |  | $ | 1,022,647 |  |  | $ | 1,102,186 |  |  | $ | 2,061,252 |  |  | $ | 2,213,353 |
Commercial |  | 281,770 |  |  | 229,201 |  |  | 547,869 |  |  | 487,786 |
Total Revenue |  | $ | 1,304,417 |  |  | $ | 1,331,387 |  |  | $ | 2,609,121 |  |  | $ | 2,701,139 |
The following table presents Adjusted EBITDA by segment and a reconciliation to consolidated net loss before taxes:
| Three Months Ended |  | Six Months Ended
(in thousands) | June 30, 2021 |  | June 30, 2020 |  | June 30, 2021 |  | June 30, 2020
Adjusted EBITDA by segment: |  |  |  |  |  |  |
CSB | $ | 509,897 |  |  | $ | 550,686 |  |  | $ | 1,029,375 |  |  | $ | 1,087,761 |
Commercial | 31,968 |  |  | 12,424 |  |  | 54,621 |  |  | 14,838 |
Total | $ | 541,865 |  |  | $ | 563,110 |  |  | $ | 1,083,996 |  |  | $ | 1,102,599 |
Reconciliation to consolidated net loss before taxes: |  |  |  |  |  |  |
Total segment Adjusted EBITDA | $ | 541,865 |  |  | $ | 563,110 |  |  | $ | 1,083,996 |  |  | $ | 1,102,599 |
Less: |  |  |  |  |  |  |
Interest expense, net | 166,525 |  |  | 187,265 |  |  | 214,249 |  |  | 412,632 |
Depreciation and intangible asset amortization | 474,271 |  |  | 477,869 |  |  | 944,080 |  |  | 966,893 |
Amortization of deferred subscriber acquisition costs | 30,188 |  |  | 22,789 |  |  | 58,830 |  |  | 45,416 |
Amortization of deferred subscriber acquisition revenue | (40,729) |  |  | (29,540) |  |  | (77,888) |  |  | (59,017) |
Share-based compensation expense | 13,587 |  |  | 24,828 |  |  | 29,606 |  |  | 48,327 |
Merger, restructuring, integration, and other | 4,804 |  |  | 12,038 |  |  | 25,311 |  |  | 120,832 |
Loss on extinguishment of debt | — |  |  | — |  |  | 156 |  |  | 65,843 |
Radio conversion costs, net(1) | 60,635 |  |  | 5,031 |  |  | 119,364 |  |  | 11,670 |
Financing and consent fees(2) | 399 |  |  | 10 |  |  | 3,745 |  |  | 5,260 |
Other(3) | (944) |  |  | (2,608) |  |  | (4,129) |  |  | (2,428) |
Net loss before taxes | $ | (166,871) |  |  | $ | (134,572) |  |  | $ | (229,328) |  |  | $ | (512,829) |
___________________ (1)Represents costs, net of any incremental revenue earned, associated with replacing cellular technology used in many of the Company’s security systems pursuant to a replacement program. (2)Represents fees expensed associated with financing transactions. (3)Represents other charges and non-cash items.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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