v3.25.4
AFFILIATE AND RELATED PARTY TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Summary of related party transactions
The following table summarizes the revenue and expenses related to services provided to or received from affiliates and related parties:
Years Ended December 31,
202520242023
Revenue$214 $459 $1,471 
Operating expenses:
Programming and other direct costs$(6,491)$(11,645)$(13,794)
Other operating expenses, net(52,766)(45,708)(57,063)
Operating expenses, net(59,257)(57,353)(70,857)
Other credits— — — 
Net charges$(59,043)$(56,894)$(69,386)
Capital Expenditures$46,470 $89,946 $122,384 
Aggregate amounts that were due from and due to affiliates and related parties are summarized below:
December 31,
20252024
Due from:
Altice Europe$30 $44 
Other affiliates and related parties445 270 
$475 $314 
Due to:
Altice Europe$24,938 $26,944 
Other affiliates and related parties2,091 — 
$27,029 $26,944 
Amounts due from affiliates presented in the table above represent amounts due for services provided to the respective related party. Amounts due to affiliates presented in the table above and included in other current liabilities in the accompanying balance sheets relate to the purchase of equipment, customer care services, and advertising services, as well as reimbursement for payments made on our behalf.
CSC Holdings Transactions with Optimum Communications
Equity distribution payments made by CSC Holdings to its parent and equity contributions received by CSC Holdings from its parent are summarized below.
Years Ended December 31,
202520242023
Cash distribution payments to Optimum Communications, net$(9,738)$(8,399)$(1,793)
Non-cash equity contributions from Optimum Communications, net (a)43 5,794 8,183 
(a)Represent the non-cash settlement of intercompany balances with Optimum Communications and include the settlement of amounts due to/due from Optimum Communications pursuant to a tax sharing agreement between the entities.
In September 2024, CSC Holdings transferred to the Captive certain workers' compensation, general and automobile liability liabilities with a discounted carrying value of $86,601. Contemporaneously, CSC Holdings made an insurance premium payment of $102,405 to the Captive in respect of such liabilities and borrowed $92,500 from the Captive pursuant to a demand promissory note. Interest on the note payable accrues at 6%. The following table provides intercompany balances and activity between CSC Holdings and Optimum Communications as of and for the year ended December 31, 2025:
December 31,
20252024
Amounts due from Optimum Communications$2,346 $— 
Amounts due from (due to) the Captive(201)591 
Note payable to the Captive82,500 90,500 
Interest expense on intercompany note payable to the Captive5,234 1,460