v3.25.4

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax expense for the years ended December 31, 2025, 2024 and 2023 consist of the following components:

			Optimum Communications																		CSC Holdings
			Years Ended December 31,																		Years Ended December 31,
			2025						2024						2023						2025						2024						2023
Current expense (benefit):
Federal			$	93,502					$	312,330					$	227,189					$	88,425					$	311,628					$	227,189
State			32,681						79,651						39,149						32,681						79,651						47,331
Foreign			(204)						—						105						(204)						—						105
Total current			125,979						391,981						266,443						120,902						391,279						274,625
Deferred expense (benefit):
Federal			(160,955)						(321,244)						(210,378)						(159,145)						(321,245)						(210,378)
State			(61,976)						(74,872)						(16,547)						(61,976)						(78,370)						(21,680)
Foreign			44						64						10						44						64						10
Total deferred			(222,887)						(396,052)						(226,915)						(221,077)						(399,551)						(232,048)
Income tax expense (benefit)			$	(96,908)					$	(4,071)					$	39,528					$	(100,175)					$	(8,272)					$	42,577

Schedule of Effective Income Tax Rate Reconciliation

The income tax expense (benefit) attributable to operations differs from the amount derived by applying the statutory federal rate to pretax income (loss) principally due to the effect of the following items:

			Optimum Communications
			Years Ended December 31,
			2025									2024									2023
			Amount			Percentage						Amount			Percentage						Amount			Percentage
Federal tax expense (benefit) at statutory rate			$	(405,291)		21.00		%				$	(17,293)		21.00		%				$	24,899		21.00		%
State income taxes, net of federal impact (a)			(46,164)			2.39		%				(75,578)			91.78		%				27,329			23.05		%
Foreign tax effects:
Israel:
NOLs net of changes in the valuation allowance			12,167			(0.63)		%				8,444			(10.25)		%				6,806			5.74		%
Other Foreign Jurisdictions			98			(0.01)		%				(214)			0.26		%				(131)			(0.11)		%
Effect of Cross-Border Tax Laws			(12,235)			0.63		%				(8,363)			10.16		%				(6,097)			(5.14)		%
Tax credits			(5,837)			0.30		%				(3,882)			4.72		%				(3,529)			(2.98)		%
Nontaxable or Nondeductible Items:
Excess tax deficiencies related to share-based compensation			2,030			(0.11)		%				12,353			(15.00)		%				11,696			9.86		%
Impairment			338,375			(17.53)		%				—			—		%				34,241			28.88		%
Minority interest			(7,394)			0.38		%				(5,274)			6.40		%				(5,529)			(4.66)		%
Business dispositions			5,694			(0.30)		%				16,887			(20.51)		%				(36,748)			(30.99)		%
Other, net			12,134			(0.61)		%				4,907			(5.97)		%				901			0.76		%
Changes in unrecognized tax benefits			9,515			(0.49)		%				63,942			(77.65)		%				(14,310)			(12.07)		%
Income tax expense (benefit)			$	(96,908)		5.02		%				$	(4,071)		4.94		%				$	39,528		33.34		%

The following is the activity relating to our UTB reserve liability:

			Years Ended December 31,
			2025						2024						2023
Balance at beginning of year			$	114,365					$	53,010					$	70,593
Increases (decreases) from prior period positions			6,576						46,762						(18,714)
Increases from current period positions			15,981						15,117						1,131
Decreases relating to settlements with tax authorities			—						(524)						—
Reductions from lapse of applicable statute of limitations			(19,191)						—						—
Balance at end of year			$	117,731					$	114,365					$	53,010

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences which give rise to significant portions of deferred tax assets or liabilities and the corresponding valuation allowance are as follows:

			Optimum Communications												CSC Holdings
			December 31,												December 31,
			2025						2024						2025						2024
Noncurrent
NOLs, capital loss, and tax credit carry forwards			$	106,672					$	129,444					$	86,332					$	109,103
Nondeductible interest			1,004,828						781,826						1,004,828						781,826
Other nondeductible accruals			185,439						160,090						183,628						160,090
Other			6,654						42,388						6,654						42,388
Deferred tax assets			1,303,593						1,113,748						1,281,442						1,093,407
Less: Valuation allowance			(44,592)						(93,005)						(24,252)						(72,664)
Net deferred tax assets, noncurrent			1,259,001						1,020,743						1,257,190						1,020,743
Deferred tax liabilities:
Fixed assets and intangibles			(5,231,880)						(5,208,559)						(5,231,880)						(5,208,559)
Partnership investments			(183,040)						(185,473)						(183,040)						(185,473)
Other			(76,712)						(82,272)						(76,712)						(82,272)
Deferred tax liability, noncurrent			(5,491,632)						(5,476,304)						(5,491,632)						(5,476,304)
Total net deferred tax liabilities			$	(4,232,631)					$	(4,455,561)					$	(4,234,442)					$	(4,455,561)

Schedule of Cash Taxes Paid

Income taxes paid for the years ended December 31, 2025, 2024, and 2023 were as follows:

			Optimum Communications																		CSC Holdings
			December 31,																		December 31,
			2025						2024						2023						2025						2024						2023
Federal			$	139,552					$	230,282					$	157,000					$	139,552					$	230,282					$	157,000
State:
New Jersey			8,402						3,332						15,511						8,402						3,332						15,511
Other			11,281						21,739						27,784						11,281						21,739						27,784
Total income taxes paid			$	159,235					$	255,353					$	200,295					$	159,235					$	255,353					$	200,295

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
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Tabular disclosure of the change in unrecognized tax benefits.

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 217
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-217

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