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Income Taxes (Tables)

12 Months Ended

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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