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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Loss before Income Taxes for Domestic and Foreign Locations | Components of Income Before Taxes
| Years Ended December 31,
(in thousands) | 2023 |  | 2022 |  | 2021
United States | $ | (69,539) |  |  | $ | 146,434 |  |  | $ | (478,148) |
Foreign | 3,012 |  |  | 2,712 |  |  | 2,314 |
Income (loss) from continuing operations before income taxes and equity in net earnings (losses) of equity method investee | $ | (66,527) |  |  | $ | 149,146 |  |  | $ | (475,834) |
Schedule of Components of Income Tax Expense (Benefit) | Components of Income Tax Benefit (Expense)
| Years Ended December 31,
(in thousands) | 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | (358) |  |  | $ | (184) |  |  | $ | (174) |
State | (23,434) |  |  | (23,906) |  |  | (9,740) |
Foreign | (923) |  |  | (691) |  |  | (570) |
Current income tax benefit (expense) | (24,715) |  |  | (24,781) |  |  | (10,484) |
Deferred: |  |  |  |  |
Federal | (1,558) |  |  | (35,720) |  |  | 98,880 |
State | 21,883 |  |  | 23,222 |  |  | 43,487 |
Foreign | (195) |  |  | (403) |  |  | (226) |
Deferred income tax benefit (expense) | 20,130 |  |  | (12,901) |  |  | 142,141 |
Income tax benefit (expense) | $ | (4,585) |  |  | $ | (37,682) |  |  | $ | 131,657 |
Schedule of Effective Income Tax Rate Reconciliation | Reconciliations between the actual effective tax rate on continuing operations and the statutory U.S. federal income tax rate were as follows:
| Years Ended December 31,
| 2023 |  | 2022 |  | 2021
Statutory federal tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income taxes, net of federal benefits | (9.4) | % |  | 6.8 | % |  | 2.7 | %
Non-U.S. tax | (2.0) | % |  | 0.8 | % |  | (0.2) | %
Non-deductible and non-taxable charges(1) | (9.5) | % |  | 13.3 | % |  | 0.4 | %
Valuation allowance | — | % |  | (1.6) | % |  | 0.5 | %
Unrecognized tax benefits | 8.7 | % |  | (6.1) | % |  | — | %
Share-based compensation | 0.2 | % |  | (1.7) | % |  | 0.6 | %
Non-deductible goodwill on dispositions | (5.9) | % |  | — | % |  | — | %
Federal credits | 5.6 | % |  | (8.0) | % |  | — | %
Acquisitions and dispositions | 8.0 | % |  | (0.5) | % |  | 1.2 | %
Legislative changes | (5.1) | % |  | (5.7) | % |  | 0.8 | %
Non-deductible goodwill impairment | (22.8) | % |  | 4.0 | % |  | — | %
Prior year return adjustments | 5.2 | % |  | 2.9 | % |  | 0.3 | %
Other | (0.9) | % |  | 0.1 | % |  | 0.4 | %
Effective tax rate | (6.9) | % |  | 25.3 | % |  | 27.7 | %
___________________ (1)During 2022, primarily represents the impact related to the fair value adjustment of the Forward Contract.
Schedule of Deferred Tax Assets and Liabilities | The components of the Company's net deferred tax assets (liabilities) were as follows:
| December 31,
(in thousands) | 2023 |  | 2022
Deferred tax assets: |  |  |
Accrued liabilities and reserves | $ | 90,351 |  |  | $ | 117,488 |
Tax loss and credit carryforwards | 132,230 |  |  | 468,209 |
Disallowed interest carryforward | 150,492 |  |  | 185,080 |
Deferred revenue | 225,499 |  |  | 187,766 |
Other | 113,095 |  |  | 95,008 |
Total deferred tax assets | 711,667 |  |  | 1,053,551 |
Valuation allowance | (12,264) |  |  | (57,715) |
Deferred tax assets, net of valuation allowance | $ | 699,403 |  |  | $ | 995,836 |
Deferred tax liabilities: |  |  |
Subscriber system assets | $ | (761,203) |  |  | $ | (766,067) |
Intangible assets | (893,292) |  |  | (1,023,895) |
Other | (71,196) |  |  | (97,772) |
Total deferred tax liabilities | (1,725,691) |  |  | (1,887,734) |
Net deferred tax assets (liabilities) | $ | (1,026,288) |  |  | $ | (891,898) |
Summary of Valuation Allowance | The changes in the valuation allowance for deferred tax assets were as follows:
| Years Ended December 31,
(in thousands) | 2023 |  | 2022 |  | 2021
Beginning balance | $ | (57,715) |  |  | $ | (60,157) |  |  | $ | (68,013) |
Income tax benefit (expense)(1) | 43,277 |  |  | 2,428 |  |  | 2,378 |
Write-offs and other | 2,174 |  |  | 14 |  |  | 5,478 |
Ending balance | $ | (12,264) |  |  | $ | (57,715) |  |  | $ | (60,157) |
__________________ (1)During 2023, the change is primarily related to the utilization of capital loss carryforwards against which a valuation allowance was previously recorded. The utilization is attributable to capital gains generated in connection with the Commercial Divestiture.
Schedule of Unrecognized Tax Benefits Roll Forward | The following is a roll-forward of unrecognized tax benefits:
| Years Ended December 31,
(in thousands) | 2023 |  | 2022 |  | 2021
Beginning balance | $ | 56,177 |  |  | $ | 66,221 |  |  | $ | 65,990 |
Gross increase related to prior year tax positions | 517 |  |  | 5,063 |  |  | 373 |
Decreases related to lapse of statute of limitation | (7,871) |  |  | (15,107) |  |  | (142) |
Ending balance | $ | 48,823 |  |  | $ | 56,177 |  |  | $ | 66,221 |
Summary of Open Tax Years |
Jurisdiction | Years Open to Audit
Federal | 2020 - 2022
State | 2017 - 2022
Canada | 2019 - 2022

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