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CHANGE IN ACCOUNTING POLICIES AND ATS ACQUISITION (Tables) | 9 Months Ended
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Sep. 30, 2018
Accounting Changes and Error Corrections [Abstract] |
Schedule of New Accounting Pronouncements | The following table summarizes the impact of adopting ASC 606 and the impact of the ATS Acquisition on the Company's condensed consolidated balance sheet:
| December 31, 2017
| As Reported |  | Impact of ASC 606 |  | Impact of ATS Acquisition |  | As Adjusted
Cash and cash equivalents | $ | 273,329 |  |  | $ | — |  |  | $ | 56,519 |  |  | $ | 329,848 |
Other current assets | 580,231 |  |  | 14,068 |  |  | (20,548 | ) |  | 573,751 |
Property, plant and equipment, net | 6,063,829 |  |  | — |  |  | (40,003 | ) |  | 6,023,826 |
Goodwill | 7,996,760 |  |  | — |  |  | 23,101 |  |  | 8,019,861 |
Other assets, long-term | 19,861,076 |  |  | 10,261 |  |  | (6,541 | ) |  | 19,864,796 |
Total assets | $ | 34,775,225 |  |  | $ | 24,329 |  |  | $ | 12,528 |  |  | $ | 34,812,082 |
Current liabilities | $ | 2,492,983 |  |  | $ | 6,978 |  |  | $ | 20,401 |  |  | $ | 2,520,362 |
Deferred tax liability, long-term | 4,775,115 |  |  | 4,685 |  |  | (10,514 | ) |  | 4,769,286 |
Liabilities, long-term | 21,779,997 |  |  | — |  |  | 6,394 |  |  | 21,786,391 |
Total liabilities | 29,048,095 |  |  | 11,663 |  |  | 16,281 |  |  | 29,076,039 |
Redeemable equity | 231,290 |  |  | — |  |  | — |  |  | 231,290 |
Paid-in capital | 4,642,128 |  |  | — |  |  | 23,101 |  |  | 4,665,229 |
Retained earnings | 854,824 |  |  | 12,666 |  |  | (26,854 | ) |  | 840,636 |
Total stockholders' equity | 5,495,840 |  |  | 12,666 |  |  | (3,753 | ) |  | 5,504,753 |
Total liabilities and stockholders' equity | $ | 34,775,225 |  |  | $ | 24,329 |  |  | $ | 12,528 |  |  | $ | 34,812,082 |
The following table summarizes the impact of adopting ASC 606 and ASU No. 2017-07 and the impact of the ATS Acquisition on the Company's condensed consolidated statements of operations:
| Three Months Ended September 30, 2017
| As Reported |  | Impact of ASC 606 |  | Impact of ASU No. 2017-07 |  | Impact of ATS Acquisition |  | As Adjusted
Residential: |  |  |  |  |  |  |  |  |
Pay TV | $ | 1,054,392 |  |  | $ | 15,807 |  |  | $ | — |  |  | $ | (253 | ) |  | $ | 1,069,946 |
Broadband | 646,094 |  |  | 12,372 |  |  | — |  |  | (188 | ) |  | 658,278 |
Telephony | 204,753 |  |  | (32,155 | ) |  | — |  |  | (119 | ) |  | 172,479 |
Business services and wholesale | 324,760 |  |  | (118 | ) |  | — |  |  | — |  |  | 324,642 |
Advertising | 89,292 |  |  | — |  |  | — |  |  | — |  |  | 89,292 |
Other | 7,884 |  |  | — |  |  | — |  |  | — |  |  | 7,884 |
Total revenue | 2,327,175 |  |  | (4,094 | ) |  | — |  |  | (560 | ) |  | 2,322,521 |
Programming and other direct costs | 755,101 |  |  | — |  |  | — |  |  | — |  |  | 755,101 |
Other operating expenses | 560,497 |  |  | (4,094 | ) |  | (2,921 | ) |  | 16,629 |  |  | 570,111 |
Restructuring and other expense | 53,448 |  |  | — |  |  | — |  |  | — |  |  | 53,448 |
Depreciation and amortization | 823,265 |  |  | — |  |  | — |  |  | 21 |  |  | 823,286 |
Operating income | 134,864 |  |  | — |  |  | 2,921 |  |  | (17,210 | ) |  | 120,575 |
Other expense, net | (451,638 | ) |  | — |  |  | (2,921 | ) |  | — |  |  | (454,559 | )
Loss before income taxes | (316,774 | ) |  | — |  |  | — |  |  | (17,210 | ) |  | (333,984 | )
Income tax benefit | 134,688 |  |  | — |  |  | — |  |  | 6,862 |  |  | 141,550 |
Net loss | $ | (182,086 | ) |  | $ | — |  |  | $ | — |  |  | $ | (10,348 | ) |  | $ | (192,434 | )
| Nine Months Ended September 30, 2017
| As Reported |  | Impact of ASC 606 |  | Impact of ASU No. 2017-07 |  | Impact of ATS Acquisition |  | As Adjusted
Residential: |  |  |  |  |  |  |  |  |
Pay TV | $ | 3,185,610 |  |  | $ | 39,630 |  |  | $ | — |  |  | $ | (253 | ) |  | $ | 3,224,987 |
Broadband | 1,887,279 |  |  | 39,725 |  |  | — |  |  | (188 | ) |  | 1,926,816 |
Telephony | 624,077 |  |  | (92,257 | ) |  | — |  |  | (119 | ) |  | 531,701 |
Business services and wholesale | 968,291 |  |  | (588 | ) |  | — |  |  | — |  |  | 967,703 |
Advertising | 270,154 |  |  | — |  |  | — |  |  | — |  |  | 270,154 |
Other | 25,781 |  |  | — |  |  | — |  |  | — |  |  | 25,781 |
Total revenue | 6,961,192 |  |  | (13,490 | ) |  | — |  |  | (560 | ) |  | 6,947,142 |
Programming and other direct costs | 2,272,147 |  |  | — |  |  | — |  |  | — |  |  | 2,272,147 |
Other operating expenses | 1,767,624 |  |  | (13,490 | ) |  | (9,852 | ) |  | 25,195 |  |  | 1,769,477 |
Restructuring and other expense | 142,765 |  |  | — |  |  | — |  |  | — |  |  | 142,765 |
Depreciation and amortization | 2,138,776 |  |  | — |  |  | — |  |  | 24 |  |  | 2,138,800 |
Operating income | 639,880 |  |  | — |  |  | 9,852 |  |  | (25,779 | ) |  | 623,953 |
Other expense, net | (1,802,608 | ) |  | — |  |  | (9,852 | ) |  | 1 |  |  | (1,812,459 | )
Loss before income taxes | (1,162,728 | ) |  | — |  |  | — |  |  | (25,778 | ) |  | (1,188,506 | )
Income tax benefit | 429,664 |  |  | — |  |  | — |  |  | 10,281 |  |  | 439,945 |
Net loss | $ | (733,064 | ) |  | $ | — |  |  | $ | — |  |  | $ | (15,497 | ) |  | $ | (748,561 | )

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