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Business Combinations and Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 2018
Business Combinations [Abstract] |
Schedule of Finite-Lived Intangible Assets | Finite-lived intangible assets and liabilities are being amortized over the following estimated useful lives that were established on the dates acquired:
|  | Estimated Useful Life
Affiliate contract expansion |  | 4 - 14 years
Favorable and unfavorable leases - wireless |  | 1 - 28 years
Acquired subscribers - cable |  | 3 - 10 years
Other intangibles |  | 15 - 20 years
The Company recorded the following in the wireless segment:
($ in thousands) |  | Estimated Useful Life (in years) |  | February 1, 2018
Affiliate contract expansion |  | 12 |  | $ | 45,148 |
Prepayment of tangible assets |  | N/A |  | 6,497 |
Off-market leases - favorable |  | 16.5 |  | 3,665 |
Off-market leases - unfavorable |  | 4.2 |  | (3,310 | )
Total |  |  |  | $ | 52,000 |
Intangible assets consisted of the following:
| December 31, 2018 |  | December 31, 2017
(in thousands) | Gross Carrying Amount |  | Accumulated Amortization and Other |  | Net |  | Gross Carrying Amount |  | Accumulated Amortization and Other |  | Net
Non-amortizing intangibles: |  |  |  |  |  |  |  |  |  |  |
Cable franchise rights | $ | 64,334 |  |  | $ | — |  |  | $ | 64,334 |  |  | $ | 64,334 |  |  | $ | — |  |  | $ | 64,334 |
Railroad crossing rights | 141 |  |  | — |  |  | 141 |  |  | 141 |  |  | — |  |  | 141 |
Total non-amortizing intangibles | 64,475 |  |  | — |  |  | 64,475 |  |  | 64,475 |  |  | — |  |  | 64,475 |
Finite-lived intangibles: |  |  |  |  |  |  |  |  |  |  |
Affiliate contract expansion - Wireless | 455,305 |  |  | (167,830 | ) |  | 287,475 |  |  | 410,157 |  |  | (105,964 | ) |  | 304,193 |
Favorable leases - Wireless | 15,743 |  |  | (1,919 | ) |  | 13,824 |  |  | 13,103 |  |  | (1,222 | ) |  | 11,881 |
Acquired subscribers - Cable | 25,265 |  |  | (25,250 | ) |  | 15 |  |  | 25,265 |  |  | (25,100 | ) |  | 165 |
Other intangibles | 463 |  |  | (223 | ) |  | 240 |  |  | 463 |  |  | (198 | ) |  | 265 |
Total finite-lived intangibles | 496,776 |  |  | (195,222 | ) |  | 301,554 |  |  | 448,988 |  |  | (132,484 | ) |  | 316,504 |
Total intangible assets | $ | 561,251 |  |  | $ | (195,222 | ) |  | $ | 366,029 |  |  | $ | 513,463 |  |  | $ | (132,484 | ) |  | $ | 380,979 |
Schedule of Purchase Price Allocation | The following table summarizes the final purchase price allocation to assets acquired and liabilities assumed, including measurement period adjustments:
(in thousands) | Purchase Price Allocation
Accounts receivable | $ | 47,234 |
Inventory | 4,572 |
Restricted cash | 2,167 |
Investments | 1,501 |
Prepaid expenses and other assets | 14,835 |
Building held for sale | 4,950 |
Property, plant and equipment | 227,247 |
Spectrum licenses | 198,200 |
Acquired subscribers - wireless | 205,946 |
Favorable lease intangible assets | 17,029 |
Goodwill | 146,383 |
Other long term assets | 10,843 |
Total assets acquired | $ | 880,907 |
Accounts payable | 8,543 |
Advanced billings and customer deposits | 12,477 |
Accrued expenses | 23,141 |
Capital lease liability | 418 |
Deferred tax liabilities | 129,291 |
Retirement benefits | 19,198 |
Other long-term liabilities | 20,085 |
Total liabilities assumed | $ | 213,153 |
Net assets acquired | $ | 667,754 |
Unaudited Pro Forma Results | The following table presents the unaudited pro forma information, based on estimates and assumptions that the Company believes to be reasonable, for the Company as if the acquisition of nTelos had occurred at the beginning of the period presented:
(in thousands) |  |  |  | Year Ended December 31, 2016
Operating revenues |  |  |  | $ | 646,769 |
Income (loss) before income taxes |  |  |  | $ | 2,989 |

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