WideOpenWest (WOW) 10-K 7 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Feb. 28, 2019
Document and Entity Information
Entity Registrant Name	WideOpenWest, Inc.
Entity Central Index Key	1,701,051
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		82,660,073
Entity Public Float	$ 201.4

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2018		Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 13.2		$ 69.4
Accounts receivable—trade, net of allowance for doubtful accounts of $7.5 and $5.8, respectively	74.6		81.5
Accounts receivable—other	9.2		2.1
Prepaid expenses and other	15.4		12.2
Total current assets	112.4		165.2
Plant, property and equipment, net	1,053.4		924.7
Franchise operating rights	809.2		952.4
Goodwill	408.8		481.9	[1]
Intangible assets subject to amortization, net	3.6		5.5
Other noncurrent assets	32.2		9.7
Total assets	2,419.6		2,539.4	[1]
Current liabilities
Accounts payable—trade	42		33.6
Accrued interest	4.6		3.6
Accrued liabilities and other	93.2		87
Current portion of debt and capital lease obligations	24.1		24
Current portion of unearned service revenue	60.2		43.2
Total current liabilities	224.1		191.4
Long term debt and capital lease obligations—less current portion and debt issuance costs	2,271.4		2,227.2
Deferred income tax liabilities	201.4		255.2	[1]
Other noncurrent liabilities	13		7.4	[1]
Total liabilities	2,709.9		2,681.2	[1]
Commitments and contingencies
Stockholders' deficit:
Preferred stock, $0.01 par value, 100,000,000 shares authorized; 0 shares issued and outstanding
Common stock, $0.01 par value, 700,000,000 shares authorized; 90,572,693 and 88,887,915 issued as of December 31, 2018 and December 31, 2017, respectively; 82,680,380 and 88,426,742 outstanding as of December 31, 2018 and December 31, 2017, respectively	0.9		0.9
Additional paid-in capital	312.7		299.9
Accumulated other comprehensive loss	(6.5)
Accumulated deficit	(519.3)		(437.8)	[1]
Treasury stock at cost, 7,892,313 and 461,173 shares as of December 31, 2018 and December 31, 2017, respectively	(78.1)		(4.8)
Total stockholders’ deficit	(290.3)	[2]	(141.8)	[1]
Total liabilities and stockholders’ deficit	$ 2,419.6		$ 2,539.4	[1]
[1]	As Restated
[2]	Included in outstanding shares as of December 31, 2018 are 2,356,418 non-vested shares of restricted stock awards granted to employees and directors.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
CONSOLIDATED BALANCE SHEETS
Accounts receivable-trade, allowance for doubtful accounts	$ 7.5	$ 5.8
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding ( in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	700,000,000	700,000,000
Common stock, shares issued (in shares)	90,572,693	88,887,915
Common stock, shares outstanding ( in shares)	82,680,380	88,426,742
Common shares held in treasury, (in shares)	7,892,313	461,173

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
STATEMENTS OF OPERATIONS
Revenue	$ 1,153.8	$ 1,188.1		$ 1,237
Costs and expenses:
Operating (excluding depreciation and amortization)	619	626.5		668.3
Selling, general and administrative	154.1	138.5		116.4
Depreciation and amortization	186.9	198.1		207
Impairment losses on intangibles and goodwill	216.3	147.4
Gain on sale of assets, net	(0.9)	(94.1)
Management fee to related party		1		1.7
Total costs and expenses	1,175.4	1,017.4		993.4
(Loss) income from operations	(21.6)	170.7		243.6
Other income (expense):
Interest expense	(132.5)	(151.6)		(211.1)
Realized and unrealized gain on derivative instruments				2.3
Gain on sale of Lawrence, Kansas system		38.4
Loss on early extinguishment of debt		(32.1)		(38)
Other income, net	1.7	1.6		2.2
(Loss) income before provision for income tax	(152.4)	27		(1)
Income tax benefit	61.8	157.2	[1]	(32.6)	[1]
Net (loss) income	$ (90.6)	$ 184.2	[1]	$ (33.6)	[1]
Basic and diluted (loss) earnings per common shares
Basic (in dollars per share)	$ (1.11)	$ 2.34	[1]	$ (0.51)	[1]
Diluted (in dollars per share)	$ (1.11)	$ 2.34	[1]	$ (0.51)	[1]
Weighted-average common shares outstanding
Basic (in shares)	81,808,425	78,778,640	[1]	65,837,555	[1]
Diluted (in shares)	81,808,425	78,915,946	[1]	65,837,555	[1]
[1]	As Restated

STATEMENTS OF COMPREHENSIVE INC

STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
Net (loss) income	$ (90.6)	$ 184.2	[1]	$ (33.6)	[1]
Unrealized loss on interest rate derivative instrument	(6.5)
Comprehensive (loss) income	$ (97.1)	$ 184.2		$ (33.6)
[1]	As Restated

CONSOLIDATED AND COMBINED STATE

CONSOLIDATED AND COMBINED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($) $ in Millions		Common Stock		Common Stock Affiliate Corp.	Management UnitsClass D		Treasury Stock at Cost	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit		Total
Balances at beginning of period (in shares) at Dec. 31, 2015		66,498,762		4,000
Balances at beginning of period at Dec. 31, 2015		$ 0.7						$ (180.5)		$ (588.4)	[1]	$ (768.2)	[1]
Increase (Decrease) in Stockholders' Deficit
Contribution from Parent	[2]							123				123
Management units granted, net (in shares)	[3]				201,696
Distribution to Parent								(2.2)				(2.2)
Non-cash compensation expense								1.1				1.1
Merger of Affiliate corporations (in shares)				(4,000)
Other								(0.2)				(0.2)
Net (loss) income	[1]									(33.6)		(33.6)
Balances at end of period (in shares) at Dec. 31, 2016		66,498,762			201,696	[3]
Balances at end of period at Dec. 31, 2016		$ 0.7						(58.8)		(622)	[1]	(680.1)	[1]
Increase (Decrease) in Stockholders' Deficit
Repurchase of old management units								(8.8)				(8.8)
Cancellation of management D units (in units)	[3]				(201,696)
Proceeds from issuance of common stock, net of issuance costs (in shares)		20,970,589
Proceeds from issuance of common stock, net of issuance costs		$ 0.2						333.9				334.1
Contribution from Parent								20.3				20.3
Non-cash compensation expense								13.4				$ 13.4
Issuance of restricted stock (in shares)		1,418,564
Purchase of shares (in shares)		(461,173)										(461,173)
Purchase of shares							$ (4.8)					$ (4.8)
Other								(0.1)				(0.1)
Net (loss) income	[1]									184.2		$ 184.2
Balances at end of period (in shares) at Dec. 31, 2017		88,426,742										88,426,742
Balances at end of period at Dec. 31, 2017		$ 0.9					(4.8)	299.9		(437.8)	[1]	$ (141.8)	[1]
Balances at beginning of period at Jun. 30, 2017												(193.4)
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												(2.1)
Balances at end of period at Sep. 30, 2017												(190.5)
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												$ 108.9
Balances at end of period (in shares) at Dec. 31, 2017		88,426,742										88,426,742
Balances at end of period at Dec. 31, 2017		$ 0.9					(4.8)	299.9		(437.8)	[1]	$ (141.8)	[1]
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												(162)
Balances at end of period at Mar. 31, 2018												$ (335.8)
Balances at beginning of period (in shares) at Dec. 31, 2017		88,426,742										88,426,742
Balances at beginning of period at Dec. 31, 2017		$ 0.9					(4.8)	299.9		(437.8)	[1]	$ (141.8)	[1]
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												(137.4)
Balances at end of period at Jun. 30, 2018												$ (319.8)
Balances at beginning of period (in shares) at Dec. 31, 2017		88,426,742										88,426,742
Balances at beginning of period at Dec. 31, 2017		$ 0.9					(4.8)	299.9		(437.8)	[1]	$ (141.8)	[1]
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												(106.9)
Balances at end of period at Sep. 30, 2018												$ (296.6)
Balances at beginning of period (in shares) at Dec. 31, 2017		88,426,742										88,426,742
Balances at beginning of period at Dec. 31, 2017		$ 0.9					(4.8)	299.9		(437.8)	[1]	$ (141.8)	[1]
Increase (Decrease) in Stockholders' Deficit
Impact of change in accounting policy										9.1		9.1
Changes in accumulated other comprehensive loss									$ (6.5)			(6.5)
Stock-based compensation								13				$ 13
Issuance of restricted stock (in shares)		1,684,778
Purchase of shares (in shares)		(7,431,140)										(7,431,140)
Purchase of shares							(73.3)					$ (73.3)
Other								(0.2)				(0.2)
Net (loss) income										(90.6)		$ (90.6)
Balances at end of period (in shares) at Dec. 31, 2018		82,680,380	[4]									82,680,380
Balances at end of period at Dec. 31, 2018	[4]	$ 0.9					(78.1)	312.7	(6.5)	(519.3)		$ (290.3)
Balances at beginning of period at Mar. 31, 2018												(335.8)
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												24.6
Balances at end of period at Jun. 30, 2018												(319.8)
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												30.5
Balances at end of period at Sep. 30, 2018												(296.6)
Increase (Decrease) in Stockholders' Deficit
Net (loss) income												$ 16.3
Balances at end of period (in shares) at Dec. 31, 2018		82,680,380	[4]									82,680,380
Balances at end of period at Dec. 31, 2018	[4]	$ 0.9					$ (78.1)	$ 312.7	$ (6.5)	$ (519.3)		$ (290.3)
[1]	As Restated
[2]	On January 12, 2016, June 29, 2016 and December 13, 2016, Parent contributed $25.0 million, $25.0 million and $73.0 million, respectively.
[3]	See note 14.
[4]	Included in outstanding shares as of December 31, 2018 are 2,356,418 non-vested shares of restricted stock awards granted to employees and directors.

CONSOLIDATED AND COMBINED STA_2

CONSOLIDATED AND COMBINED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT (Parenthetical) - USD ($) $ in Millions	Dec. 13, 2016	Jun. 29, 2016	Jan. 12, 2016	Dec. 31, 2017	Dec. 31, 2016	[1]	Dec. 31, 2018
Contribution from Parent	$ 73	$ 25	$ 25	$ 20.3	$ 123
Restricted stock awards
Number of shares granted to employees and directors				1,914,570			2,356,418
[1]	On January 12, 2016, June 29, 2016 and December 13, 2016, Parent contributed $25.0 million, $25.0 million and $73.0 million, respectively.

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Cash flows from operating activities:
Net (loss) income	$ (90.6)	$ 184.2	[1]	$ (33.6)	[1]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	186.9	198.1		207
Realized and unrealized gain on derivative instruments				(2.3)
Deferred income taxes	(54)	(174.8)	[1]	23.6	[1]
Provision for doubtful accounts	20.2	19.7		21.4
Gain on sale of Lawrence, Kansas system		(38.4)
Gain on sale of assets, net	(0.9)	(94.1)
Amortization of debt issuance costs and discount, net	4.7	5		7.6
Gain on sale of investment				(2.2)
Loss on early extinguishment of debt		7.1		7.4
Impairment losses on intangibles and goodwill	216.3	147.4
Non-cash compensation	13	13.4		1.1
Other non-cash items		0.2		(0.2)
Changes in operating assets and liabilities:
Receivables and other operating assets	(36.7)	(27)		(12.6)
Payables and accruals	10.4	(45.3)	[1]	(26)	[1]
Net cash provided by operating activities	269.3	195.5		191.2
Cash flows from investing activities:
Capital expenditures	(314.1)	(301.3)		(287.5)
NuLink asset purchase				(54.3)
Proceeds from sale of Chicago fiber assets	22.6	221.6
Proceeds from sale of Lawrence, Kansas system		213
Sale on investment				17.7
Other investing activities	3.8	1.2		2.7
Net cash (used in) provided by investing activities	(287.7)	134.5		(321.4)
Cash flows from financing activities:
Proceeds from issuance of debt	110	2,454.3		2,505.1
Payments on debt and capital lease obligations	(74.3)	(3,082.2)		(2,529.6)
Proceeds from issuance of common stock, net of issuance costs		334.1
Distribution to former Parent				(2.2)
Contribution from former Parent		20.3		123
Payment of debt issuance costs		(3.7)		(1.8)
Repurchase of old management units		(8.8)
Purchase of treasury stock	(73.3)	(4.8)
Other	(0.2)	(0.6)		(0.1)
Net cash (used in) provided by financing activities	(37.8)	(291.4)		94.4
(Decrease) increase in cash and cash equivalents	(56.2)	38.6		(35.8)
Cash and cash equivalents, beginning of period	69.4	30.8		66.6
Cash and cash equivalents, end of period	13.2	69.4		30.8
Supplemental disclosures of cash flow information:
Cash paid during the periods for interest	126.8	190.3		222.6
Cash paid during the periods for income taxes	11.9	6.5		8.1
Non-cash financing activities:
Capital lease additions	3.7
Capital expenditure accounts payable and accruals	$ 18.2	$ 11		$ 23.6
[1]	As Restated

Organization and Basis of Prese

Organization and Basis of Presentation	12 Months Ended
	Dec. 31, 2018
Organization and Basis of Presentation
Organization	1. Organization Organization WideOpenWest, Inc. (“WOW” or the “Company”) was organized in Delaware in July 2012 as WideOpenWest Kite, Inc. WideOpenWest Kite, Inc. subsequently changed its name to WideOpenWest, Inc. in March 2017. On April 1, 2016, the Company consummated a restructuring (“Restructuring”) whereby WideOpenWest Finance, LLC (“WOW Finance”) became a wholly owned subsidiary of WOW. Previously, WOW Finance was owned by WOW, WideOpenWest Illinois, Inc., WideOpenWest Ohio, Inc. and Sigecom, Inc. (collectively, the “Members”, or WOW and “Affiliates”). Prior to the Restructuring, the Members were wholly owned subsidiaries of Racecar Acquisition, LLC (“Racecar Acquisition”). As a result of the Restructuring, the Affiliates merged with and into WOW, WOW became the sole subsidiary of Racecar Acquisition and WOW Finance became a wholly owned subsidiary of WOW. On May 25, 2017, the Company completed an initial public offering (“IPO”) of shares of its common stock, which are listed on the New York Stock Exchange (“NYSE”) under the ticker symbol “WOW”. Prior to its IPO, WOW was wholly owned by Racecar Acquisition, which is a wholly owned subsidiary of WideOpenWest Holdings, LLC (“Parent”). Prior to the IPO, the former Parent’s investment in WOW consisted of various classes of common units, which have been “pushed down” to the Company. Subsequent to the IPO, Racecar Acquisition and former Parent do not own any shares in the Company as a result of a distribution of shares to their respective owners. In the following context, the terms we, us, WOW, or the Company may refer, as the context requires, to WOW or, collectively, WOW and its subsidiaries. The Company is a fully integrated provider of high-speed data ("HSD"), cable television ("Video"), and digital telephony ("Telephony") services. The Company serves customers in nineteen Midwestern and Southeastern markets in the United States. The Company manages and operates its Midwestern broadband cable systems in Detroit and Lansing, Michigan; Chicago, Illinois; Cleveland and Columbus, Ohio; Evansville, Indiana and Baltimore, Maryland. The Southeastern systems are located in Augusta, Columbus, Newnan and West Point, Georgia; Charleston, South Carolina; Dothan, Auburn, Huntsville and Montgomery, Alabama; Knoxville, Tennessee; and Panama City and Pinellas County, Florida. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and the rules and regulations of the Securities and Exchange Commission (the “SEC”). These accounting principles require management to make assumptions and estimates that affect the reported amounts and disclosures of assets and liabilities, derivative financial instruments and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts and disclosures of revenues and expenses during the reporting period. The Company bases its estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances. However, due to the inherent uncertainties in making estimates, actual results could differ from those estimates. Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation with no effect on the Company’s previously reported results of operations, financial position, or cash flows. Restatement of Previously Issued Consolidated Financial Statements On May 1, 2006 , an agreement and plan of merger (the “2006 Merger Transaction”) was consummated whereby proceeds from new equity and debt financing were utilized by Racecar Acquisition, LLC (the “Buyer”) to indirectly acquire 100% of the outstanding ownership interests of WideOpenWest, Inc. and the other existing Members at that time (collectively, the “Members”) of WOW Finance from the Company’s previous ultimate Parent company, WideOpenWest Holdings, LLC (the “Seller”). As part of preparing our 2018 consolidated financial statements, the Company identified past errors in the accounting for deferred income tax liabilities and goodwill that resulted from the 2006 Merger Transaction. Specifically, the Company identified a past error in that a distribution, which occurred as part of the 2006 Merger Transaction, was not properly reflected as a reduction to the Members’ outside tax basis in WOW Finance, which resulted in an understatement of deferred income tax liabilities and goodwill of $97.8 million at the time of the 2006 Merger Transaction. Following the 2006 Merger Transaction, WOW Finance continued as a partnership for tax purposes until 2016, at which point the Restructuring occurred creating a change in tax status for WOW Finance. Upon the change in tax status, the Members were deemed to have exchanged the deferred tax liability associated with their investment in WOW Finance for separate deferred tax positions in the underlying assets and liabilities of WOW Finance. As a result of the above, the Company determined that the deferred tax liabilities and deferred tax expense associated with its remeasurement of its interest in WOW Finance at the time of the 2016 Restructuring was incorrectly calculated as it was based upon the incorrect outside tax basis calculation made at the time of the 2006 Merger Transaction. The correction of the error resulted in an increase of deferred tax liabilities and of deferred tax expense of $59.9 million for the year ended December 31, 2016. For 2017, the change to the deferred tax liabilities caused by the aforementioned error required revaluation due to the effects of the 2017 Tax Act. This impact, along with further insignificant income tax errors in the recorded tax effects related to the remeasurement of the previously held interest in WOW Finance, resulted in a required correction to decrease deferred tax liabilities and deferred tax expense by $24.7 million, resulting in increases to the Company’s net income and earnings per share for the year ended December 31, 2017. As part of the review and assessment of the deferred income tax matter described above, the Company identified a past error in the allocation of corporate goodwill to individual reporting units at the time of the 2006 Merger Transaction. Specifically, goodwill was allocated in a manner consistent with the partnership agreement for the allocation of profits and losses to the Members, but not recorded and tested at the reporting unit level. Historically, the Company has had an excess of estimated fair value over carrying value of goodwill in certain of its reporting units that were ultimately impacted by the first quarter 2018 non-cash impairment charge and as such, a quantitative impairment analysis was not required. Accordingly, the error was not discovered until further investigation of the deferred income tax matter discussed above. In order to correct the allocation error, the Company correctly reallocated corporate goodwill between the reporting units in accordance with the reporting unit methodology in place at 2006. This correction resulted in a decrease in the first quarter of 2018 impairment charge by $40.1 million, which is reflected in the consolidated financial statements for the year ended December 31, 2018. The cumulative impacts of the above described historical errors on the Company’s consolidated balance sheet as of December 31, 2018, prior to giving effect to the restatements, are understatements of goodwill of approximately $138.0 million, deferred tax liabilities of approximately $41.0 million and stockholders’ equity of approximately $97.0 million. The impacts of these corrections to impacted financial statement line items for fiscal years 2016 and 2017 are as follows: Year ended Year ended December 31, 2017 December 31, 2016 As Reported As Restated As Reported As Restated Consolidated Balance Sheets: (in millions) Assets Goodwill $ 384.1 $ 481.9 $ 568.0 $ 665.8 Total assets $ 2,441.6 $ 2,539.4 $ 2,770.8 $ 2,868.6 Liabilities and Stockholders’ Deficit Other noncurrent liabilities $ 7.0 $ 7.4 $ 19.1 $ 19.1 Deferred income taxes, net 220.4 255.2 370.2 430.1 Total liabilities 2,646.0 2,681.2 3,488.8 3,548.7 Accumulated deficit (500.4) (437.8) (659.9) (622.0) Total stockholders’ deficit (204.4) (141.8) (718.0) (680.1) Total liabilities and stockholders’ deficit $ 2,441.6 $ 2,539.4 $ 2,770.8 $ 2,868.6 Year ended Year ended December 31, 2017 December 31, 2016 As Reported As Restated As Reported As Restated Consolidated Statements of Operations: (in millions) Income tax benefit (expense) $ 132.5 $ 157.2 $ 27.3 $ (32.6) Net income (loss) $ 159.5 $ 184.2 $ 26.3 $ (33.6) Year ended Year ended December 31, 2017 December 31, 2016 As Reported As Restated As Reported As Restated Consolidated Statements of Cash Flows: (in millions) Net income (loss) $ 159.5 $ 184.2 $ 26.3 $ (33.6) Deferred income taxes (149.8) (174.8) (36.3) 23.6 Payables and accruals (45.6) (45.3) (26.0) (26.0) The impacts of the restatement have been reflected throughout the financial statements, including the applicable footnotes, as appropriate. Refer to Note 20, “Quarterly Financial Information (Unaudited)” for the impact of correcting these previously reported errors on the Company’s unaudited quarterly results.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Principles of Consolidation Prior to the Restructuring, the Members were all under common control. For periods prior to Restructuring, the financial statements and notes to financial statements presented herein include the consolidated accounts of WOW and its subsidiaries and the combined accounts of its Affiliates and for periods subsequent to the Restructuring, the financial statements and notes to financial statements presented herein include the consolidated accounts of WOW and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation and combination. As a result, the combined consolidated financial statements of WOW reflect all transactions of the wholly owned subsidiaries of the former Parent and Racecar Acquisition. Certain employees of WOW participated in equity plans administered by the Company’s former Parent. As the management units from the equity plan were issued from the former Parent’s ownership structure, the management units’ value directly correlated to the results of WOW, as the primary asset of the former Parent’s investment in WOW. The management units for the equity plan have been “pushed down” to the Company, as the management units had been utilized as equity-based compensation for WOW management. Immediately prior to the Company’s IPO, these management units were cancelled. See Note 14 – Stock-based Compensation for further discussion. Cash and Cash Equivalents Cash equivalents represent short-term investments consisting of money market funds that are carried at cost, which approximates fair value. The Company considers all short-term investments with an original maturity of three months or less at the date of purchase to be cash equivalents. Bad Debt Bad debt expense and the allowance for doubtful accounts are based on historical trends. The Company’s policy to reserve for potential bad debts is based on the aging of the individual receivables. The Company manages credit risk by disconnecting services to customers who are delinquent, generally after sixty days of delinquency. The individual receivables are written-off after all reasonable efforts to collect the funds have been made. Actual write-offs may differ from the amounts reserved. The change in the allowance for doubtful accounts consists of the following for the years ended December 31, (in millions): 2018 2017 Balance at beginning of year $ 5.8 $ 9.4 Provision charged to expense 20.2 19.7 Accounts written off (19.7) (25.0) Other 1.2 1.7 Balance at end of year $ 7.5 $ 5.8 Plant, Property and Equipment Plant, property and equipment are recorded at cost and include costs associated with the construction of cable transmission and distribution facilities and new service installations at the customer location. Capitalized costs include materials, labor, and certain indirect costs attributable to the capitalization activity. Maintenance and repairs are expensed as incurred. Upon sale or retirement of an asset, the cost and related depreciation are removed from the related accounts and resulting gains or losses are reflected in operating results. The Company makes judgments regarding the installation and construction activities to be capitalized. The Company capitalizes direct labor associated with capitalizable activities and indirect costs using standards developed from operational data, including the proportionate time to perform a new installation relative to the total installation activities and an evaluation of the nature of the indirect costs incurred to support capitalizable activities. Judgment is required to determine the extent to which indirect costs incurred related to capitalizable activities. Indirect costs include (i) employee benefits and payroll taxes associated with capitalized direct labor, (ii) direct variable costs of installation and construction vehicle costs, (iii) the direct variable costs of support personnel directly involved in assisting with installation activities, such as dispatchers and (iv) other indirect costs directly attributable to capitalizable activities. Plant, property and equipment are depreciated over the estimated useful life upon being placed into service. Depreciation of plant, property and equipment is provided on a straight-line method, over the following estimated useful lives: Estimated Useful Asset Category Lives (Years) Office and technical equipment 3 - 10 Computer equipment and software Customer premise equipment Vehicles Telephony infrastructure 5 - 7 Headend equipment Distribution facilities Building and leasehold improvements 5 - 20 Leasehold improvements are depreciated over the shorter of the estimated useful lives or lease terms. Intangible Assets and Goodwill Intangible assets consist primarily of acquired franchise operating rights, franchise related customer relationships and goodwill. Franchise operating rights represent the value attributable to agreements with local franchising authorities, which allow access to homes in the public right of way. The Company’s franchise operating rights were acquired through business combinations. The Company does not amortize franchise operating rights as it has determined that they have an indefinite life. Costs incurred in negotiating and renewing franchise operating agreements are expensed as incurred. Franchise related customer relationships represent the value to the Company of the benefit of acquiring the existing cable subscriber base and are amortized over the estimated life of the subscriber base (four years) on a straight-line basis, which is shorter than the economic useful life, which approximates an accelerated method. Goodwill represents the excess purchase price over the fair value of the identifiable net assets acquired in business combinations. Asset Impairments Long-lived Assets The Company evaluates the recoverability of its long-lived assets whenever events or substantive changes in circumstances indicate that the carrying amount may not be recoverable. The evaluation is based on the undiscounted cash flows generated by the underlying asset groups, including estimated future operating results, trends or other determinants of fair value. If the total of the expected future undiscounted cash flows were less than the carrying amount of the asset group, the Company would recognize an impairment charge to the extent the carrying amount of the asset group exceeds its estimated fair value. The Company had no triggering events or impairment of its long-lived assets in any of the periods presented. Franchise Operating Rights The Company evaluates the recoverability of its franchise operating rights at least annually on October 1, or more frequently whenever events or substantive changes in circumstances indicate that the assets might be impaired. The Company evaluates the franchise operating rights for impairment by comparing the carrying value of the intangible asset to its estimated fair value utilizing both quantitative and qualitative methods. Any excess of the carrying value over the fair value would be expensed as an impairment loss. The Company calculates the fair value of franchise operating rights using the multi-period excess earnings method, an income approach, which calculates the value of an intangible asset by discounting its future cash flows. The fair value is determined based on estimated discrete discounted future cash flows attributable to each franchise operating right intangible asset using assumptions consistent with internal forecasts. Assumptions key in estimating fair value under this method include, but are not limited to, revenue and subscriber growth rates (less anticipated customer churn), operating expenditures, capital expenditures (including any build out), market share achieved, contributory asset charge rates, tax rates and discount rate. The discount rate used in the model represents a weighted average cost of capital and the perceived risk associated with an intangible asset such as franchise operating rights. See Note 7 - Franchise Operating Rights & Goodwill for discussion of impairment charges recognized for the years ended December 31, 2018 and 2017. Goodwill The Company assesses the recoverability of its goodwill at least annually on October 1, or more frequently whenever events or substantive changes in circumstances indicate that the asset might be impaired. The Company may first choose to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If the Company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company performs a quantitative analysis. The Company may also choose to by-pass the qualitative assessment and proceed directly to the quantitative analysis. In the quantitative analysis, the Company utilizes a discounted cash flow analysis to estimate the fair value of goodwill and compares such value to the carrying amount. Any excess of the carrying value of goodwill over the estimated fair value of goodwill would be expensed as an impairment loss. Significant judgment by management is required to determine estimates and assumptions used in the valuation of plant, property and equipment, intangible assets and goodwill. The Company assessed its reporting units as part of its annual analysis on October 1 and determined that it had one reporting unit for goodwill. See Note 7 - Franchise Operating Rights & Goodwill for further discussion on the change in reporting units and a discussion of impairment charges recognized for the years ended December 31, 2018 and 2017. Debt Issuance Costs Debt issuance costs incurred by the Company are capitalized and are amortized over the life of the related debt using the effective interest rate method and are included in long-term debt in the accompanying consolidated balance sheets. Other Noncurrent Assets Other noncurrent assets are comprised primarily of long-term prepaid software costs, prepaid franchise fees, and prepaid site leases. All prepaids are recognized as operating expenses or selling, general, and administrative expense over the period of usage. Fair Value of Financial Instruments Carrying amounts reported in the consolidated balance sheets for cash and cash equivalents are carried at fair value. The carrying amounts reported in the consolidated balance sheets for accounts receivable and accounts payable approximate fair value due to their short term maturities. The fair value of long-term debt is based on the debt’s variable rate of interest and the Company’s own credit risk and risk of nonperformance, as required by the authoritative guidance. Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of trade receivables and cash and cash equivalents. The Company places its cash and cash equivalents with high credit quality financial institutions. The Company does not enter into master netting arrangements. The Company periodically assesses the creditworthiness of the institutions with which it invests. The Company does, however, maintain invested balances in excess of federally insured limits. Programming Costs and Deferred Credits Programming is acquired for distribution to subscribers, generally pursuant to multi-year license agreements, with rates typically based on the number of subscribers that receive the programming. These programming costs are included in operating expenses in the month the programming is distributed. Deferred credits consist primarily of incentives received or receivable from cable networks for license of their programming. These incentive payments are deferred and recognized over the term of the related programming agreements as a reduction to programming costs in operating expenses. Asset Retirement Obligations The Company accounts for its asset retirement obligations in accordance with the authoritative guidance which requires an entity to recognize a liability for the fair value of a conditional asset retirement obligation when incurred if the fair value of the liability can be reasonably estimated. Certain of the Company’s franchise agreements and leases contain provisions requiring the Company to restore facilities or remove equipment in the event that the franchise or lease agreement is not renewed. The Company expects to continually renew its franchise agreements. Accordingly, the possibility is remote that the Company would be required to incur significant restoration or removal costs related to these franchise agreements in the foreseeable future. An estimated liability, which could be significant, would be recorded in the unlikely event a franchise agreement containing such a provision were no longer expected to be renewed. An estimate of the obligations related to the removal provisions contained in the Company’s lease agreements has been made and recorded in the consolidated and combined consolidated financial statements; however, the amount is not material. Revenue Recognition Residential and business subscription services revenue consists primarily of monthly recurring charges for HSD, Video, and Telephony services, including charges for equipment rentals and other regulatory fees, and non-recurring charges for optional services, such as pay-per-view, video-on-demand, and other events provided to the customer. Monthly charges for residential and business subscription services are billed in advance and recognized as revenue over the period of time the associated services are provided to the customer. Charges for optional services are generally billed in arrears and are recognized at the point in time when the services are provided to the customer. Residential and business customers may be charged non-recurring upfront fees associated with installation and other administrative activities. Charges for upfront fees associated with installation and other administrative activities are initially recorded as unearned services revenue and recognized as revenue over the expected period of benefit for residential customers and over the contract term for business customers. The Company is required to pay certain cable franchising authorities an amount based on the percentage of gross revenue derived from Video services. The Company generally passes these fees and other similar regulatory and ancillary fees on to the customer. Revenues from regulatory and other ancillary fees passed on to the customer are reported with the associated service revenue and the corresponding costs are reported as an operating expense. The Company’s trade receivables are subject to credit risk, as customer deposits are generally not required. The Company’s credit risk is limited due to the large number of customers, individually small balances and short payment terms. The Company manages credit risk by screening applicants through the use of internal customer information, identification verification tools and credit bureau data. If a customer account is delinquent, various measures are used to collect amounts owed, including termination of the customer’s service. Advertising Costs The cost of advertising is expensed as incurred and is included in selling, general and administrative expenses in the accompanying consolidated and combined consolidated statements of operations. Advertising expense during the years ended December 31, 2018, 2017 and 2016 was $31.2 million, $23.3 million and $22.9 million, respectively. Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the difference is expected to reverse. Additionally, the impact of changes in the tax rates and laws on deferred taxes, if any, is reflected in the financial statements in the period of enactment. As a result of the Restructuring, WOW Finance became a single member LLC for U.S. federal income tax purposes. The Restructuring is treated as a change in tax status related to WOW Finance, since a single member LLC is required to record current and deferred income tax taxes reflecting the results of its operations. From time to time, the Company engages in transactions in which the tax consequences may be subject to uncertainty. Examples of such transactions include business acquisitions and dispositions, including dispositions designed to be tax free, issues related to consideration paid or received, investments and certain financing transactions. Significant judgment is required in assessing and estimating the tax consequences of these transactions. The Company prepares and files tax returns based on interpretation of tax laws and regulations. In the normal course of business, the tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax, interest and penalty assessments by these taxing authorities. In determining the Company’s income tax provision for financial reporting purposes, the Company establishes a reserve for uncertain income tax positions unless such positions are determined to be more likely than not of being sustained upon examination, based on their technical merits. That is, for financial reporting purposes, the Company only recognizes tax benefits taken on the tax return that the Company believes are more likely than not of being sustained. There is considerable judgment involved in determining whether positions taken on the tax return are more likely than not of being sustained. The Company adjusts its tax reserve estimates periodically because of ongoing examinations by, and settlements with, the various taxing authorities, as well as changes in tax laws, regulations and interpretations. The consolidated income tax provision of any given year includes adjustments to prior year income tax accruals that are considered appropriate and any related estimated interest. The Company’s policy is to recognize, when applicable, interest and penalties on uncertain income tax positions as part of income tax provision. Derivative Financial Instruments The Company may use derivative financial instruments to manage its exposure to fluctuations in interest rates by entering into interest rate exchange agreements such as interest rate swaps and interest rate caps. All derivatives, whether designated as a hedge or not, are required to be recorded on the consolidated balance sheet at fair value. If the derivative is not designated as a hedge, changes in the fair value of the derivative are recognized in earnings. Refer to Note 11 – Derivative Instruments and Hedging Activities for a discussion of hedging activities for the year ended December 31, 2018. Stock-based Compensation The Company’s stock-based compensation consists of awards of management incentive units (prior to the Company’s IPO) and restricted stock awards (subsequent to the Company’s IPO). Compensation costs associated with these awards are based on the estimated fair value at the date of grant and are recognized over the period in which any related services are provided or when it is probable any related performance condition will be met and distributions are declared. The Company currently does not estimate forfeitures on the restricted stock awards but accounts for forfeitures as they occur. Segments The Company’s chief operating decision maker (“CODM”) regularly reviews the Company’s results to assess the Company’s performance and allocates resources at a consolidated level. Although the consolidated results include the Company’s three products (i) HSD; (ii) Video; and (iii) Telephony and are used to assess performance by product(s), decisions to allocate resources (including capital) are made to benefit the consolidated Company. The three products are delivered through a unified network and have similar types or classes of customers. Furthermore, the decision to allocate resources to plant maintenance and to upgrade the Company’s service delivery over a unified network to the customer benefits all three product offerings and is not based on any given service product. As such, management has determined that the Company has one reportable segment, broadband services. Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASU 2016-02”). Under ASU 2016-02, an entity is required to recognize right-of-use assets and lease liabilities on its consolidated balance sheet and disclose key information about leasing arrangements. ASU 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018 (January 1, 2019 for the Company). ASU 2016-02 was subsequently amended by ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842, ASU 2018-10, Codification Improvements to Topic 842, Leases, ASU 2018-11, Targeted Improvements (“ASU 2018-11”) and ASU 2018-20, Narrow-Scope Improvements for Lessors. The Company adopted the new guidance on the effective date of January 1, 2019 and used the adoption date as the date of initial application as allowed under ASU 2018-11. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permits the Company not to reassess under the new standard the Company’s prior conclusions about lease identification, lease classification and initial direct costs, and the practical expedient pertaining to land easements, which allows the Company to not evaluate under Topic 842 existing or expired land easements that were not previously accounted for as leases under current Topic 840. The Company did not elect the use-of-hindsight transition practical expedient. The Company adopted ASU 2016-02 utilizing the effective date method. The new standard resulted in the recording of right-of-use assets and liabilities for the Company’s operating leases of approximately $23.9 million and $25.0 million, respectively, as of January 1, 2019. The difference between the right-of-use assets and liabilities primarily represents the existing accrued rent balance, which was reclassified upon adoption. The adoption of the standard is not expected to have a material impact on the Company’s results from operations and cash flows. The adoption of the new standard will result in additional disclosures around amount, timing and uncertainty of cash flows arising from leases including quantitative and qualitative information including significant judgments in applying the new standard. The new standard also provides practical expedients for the Company’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases that qualify, meaning the Company will not recognize right-of-use assets or lease liabilities for existing and new lease agreements that have a term of less than 12 months. The Company elected the practical expedient to not separate lease and non-lease components for all of its leases, including those for which the Company is a lessee and those for which it is a lessor. ASU 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract In August 2018, the FASB issued ASU 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract (“ASU 2018-15”), which requires a customer in a hosting arrangement that is a service contract to apply the guidance on internal-use software to determine which implementation costs to recognize as an asset and which costs to expense. Costs to develop or obtain internal-use software that cannot be capitalized under Subtopic 350-40, Internal-Use Software, such as training costs and certain data conversion costs, also cannot be capitalized for a hosting arrangement that is a service contract. The amendments require a customer in a hosting arrangement that is a service contract to determine whether an implementation activity relates to the preliminary project stage, the application development stage, or the post-implementation stage. Costs for implementation activities in the application development stage will be capitalized depending on the nature of the costs, while costs incurred during the preliminary project and post-implementation stages will be expensed immediately. ASU 2018-15 is effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the timing of adopting this guidance and the impact of adoption on its financial position, results of operations and cash flows. Recently Adopted Accounting Pronouncements ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASC 606”). ASC 606 supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity is required to follow five steps which are comprised of (a) identifying the contract(s) with a customer; (b) identifying the performance obligations in the contract; (c) determining the transaction price; (d) allocating the transaction price to the performance obligations in the contract and (e) recognizing revenue when (or as) the entity satisfies a performance obligation. The Company adopted ASC 606 on January 1, 2018 using the modified retrospective transition method and recorded the cumulative effect to the Company’s opening accumulated deficit of $9.1 million, net of tax, representing: (i) the recognition of a contract liability associated with “open” or “non-completed” month-to-month and fixed term service contracts containing fees for installation related activities, (ii) the recognition of an asset for costs of obtaining contracts with customers, associated with “open” or “non-completed” month-to-month and fixed term service contracts, and (iii) the income tax impacts of items (i) and (ii) above. A completed contract is defined in ASC 606 as a contract for which the Company has recognized all or substantially all of the revenue under the previous revenue recognition rules. In addition to applying the new revenue recognition rules under ASC 606 only to open or non-completed contracts, the Company has elected to apply the practical expedient related to contract modifications and have not separately evaluated the effects of contract modifications prior to January 1, 2018 in determining the adjustment to the Company’s opening accumulated deficit. Prior to the adoption of ASC 606, the Company recognized revenue related to installation activities upfront to the extent of direct selling costs, which generally resulted in recognition of revenue when the installation related activities had been provided to the customer. Under ASC 606, the majority of the Company’s installation related activities are not considered to be separate performance obligations and non-refundable upfront fees related to installations are assessed to determine whether they provide the customer with a material right. Following the adoption of ASC 606, the Company began recognizing upfront fees for installation related activities as revenue (i) over the period which the customer is expected to benefit from the ability to avoid paying an additional fee upon renewal for month-to-month residential subscription service contracts and (ii) over the term of the contract for business subscription service contracts. In addition, the Company began recognizing an asset for costs associated with obtaining contracts with customers, including sales commissions, and amortizing these costs over the expected period of benefit. The following tables summarize the impacts of adopting ASC 606 on the Company’s consolidated balance sheet and statements of operations as of and for the year ended December 31, 2018. Consolidated Balance Sheet As of December 31, 2018 Without adoption of As Reported Adjustments Topic 606 (in millions) Assets Current assets: Prepaid expenses and other $ 15.4 $ (6.0) $ 9.4 Total current assets 112.4 (6.0) 106.4 Other noncurrent assets 32.2 (20.3) 11.9 Total assets $ 2,419.6 $ (26.3) $ 2,393.3 Liabilities and Stockholders’ Deficit Current liabilities: Current portion of unearned service revenue $ 60.2 $ (3.3) $ 56.9 Total current liabilities 224.1 (3.3) 220.8 Deferred income taxes, net 201.4 (0.2) 201.2 Other noncurrent liabilities 13.0 (0.6) 12.4 Total liabilities 2,709.9 (4.1) 2,705.8 Accumulated deficit (519.3) (22.2) (541.5) Total stockholders’ deficit (290.3) (22.2) (312.5) Total liabilities and stockholders’ deficit $ 2,419.6 $ (26.3) $ 2,393.3 Consolidated Statements of Operations Year ended December 31, 2018 Without adoption of As Reported Adjustments Topic 606 (in millions) Revenue $ 1,153.8 $ 1.8 $ 1,155.6 Costs and expenses: Selling, general and administrative 154.1 14.9 169.0 1,175.4 14.9 1,190.3 Loss from operations (21.6) (13.1) (34.7) Loss before provision for income taxes (152.4) (13.1) (165.5) Net loss $ (90.6) $ (13.1) $ (103.7) ASU 2018-16, List of Benchmark Interest Rates for Hedge Accounting In October 2018, the FASB issued ASU 2018-16, List of Benchmark Interest Rates for Hedge Accounting (“ASU 2018-16”), which amends ASC 815 to add the overnight index swap (“OIS”) rate based on the secured overnight financing rate as a fifth U.S. benchmark interest rate. The other four eligible benchmark interest rates under ASC 815 are: (1) interest rates on direct Treasury obligations of the U.S. government, (2) the LIBOR swap rate, (3) the OIS rate based on the Fed Funds effective rate, and (4) the Securities Industry and Financial Markets Association municipal swap rate. ASU 2018-16 is effective concurrently with the adoption of ASC 2017-12. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows. ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities (“ASU 2017-12”), which changes the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. ASU 2017-12 eliminates the concept of separately recognizing periodic hedge ineffectiveness for cash flow and net investment hedges. ASU 2017-12 is effective for public companies for fiscal years beginning after December 15, 2018; however, the Company elected to early adopt this ASU in the second quarter of 2018 in conjunction with entering into an interest rate derivative instrument. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows. ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (“ASU 2017-04”), which eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Under the amendments in the new ASU, goodwill impairment testing will be performed by comparing the fair value of the reporting unit with its carrying amount and recognizing an impai

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2018
Revenue from Contracts with Customers
Revenue from Contracts with Customers	3. Revenue from Contracts with Customers Residential and Business Subscription Services Residential and business subscription services revenue consists primarily of monthly recurring charges for HSD, Video, and Telephony services, including charges for equipment rentals and other regulatory fees, and non-recurring charges for optional services, such as pay-per-view, video-on-demand, and other events provided to the customer. Monthly charges for residential and business subscription services are billed in advance and recognized as revenue over the period of time the associated services are provided to the customer. Charges for optional services are generally billed in arrears and are recognized at the point in time when the services are provided to the customer. · HSD revenue consists primarily of fixed monthly fees for data service, including charges for rentals of modems, and revenue recognized related to non-recurring upfront fees associated with installation and other administrative activities provided to HSD customers. · Video revenue consists of fixed monthly fees for basic, premium and digital cable television services, including charges for rentals of video converter equipment and other regulatory fees, and revenue recognized related to non-recurring upfront fees associated with installation and other administrative activities provided to video customers, as well as non-recurring charges for optional services, such as pay-per-view, video-on-demand and other events provided to the customer. · Telephony revenue consists of fixed monthly fees for local services, including certain regulatory and ancillary customer fees, and enhanced services, such as call waiting and voice mail, revenue recognized related to non-recurring upfront fees associated with installation and other administrative activities provided to telephony customers as well as charges for measured and flat rate long-distance service. While a portion of residential customers have entered into contracts for subscription services ranging from 12 months to 24 months in length, the Company recognizes revenue for these customers on a basis that is consistent with customers that have entered into month-to-month contracts as the early termination fees within these contracts are not considered to be substantive. The Company’s business customers have entered into non-cancellable contracts for subscription services averaging 30 months. The Company is required to pay certain cable franchising authorities an amount based on the percentage of gross revenue derived from video services. The Company generally passes these fees and other similar regulatory and ancillary fees on to the customer. Revenues from regulatory and other ancillary fees passed on to the customer are reported with the associated service revenue and the corresponding costs are reported as an operating expense. Bundled Subscription Services The Company often markets multiple subscription services as part of a bundled arrangement that may include a discount. When customers have entered into a bundled service arrangement, the total transaction price for the bundled arrangement is allocated between the separate services included in the bundle based on their relative stand-alone selling prices. The allocation of the transaction price in bundled services requires judgment, particularly in determining the stand-alone selling prices for the separate services included in the bundle. The stand-alone selling price for the majority of services are determined based on the prices at which the Company separately sells the service. For services sold on an infrequent basis and for a wide range of prices, the Company estimates stand-alone selling prices using the adjusted market assessment approach, which considers the prices of competitors for similar services. Other Business Services Revenue Other business services revenue consists primarily of monthly recurring charges for session initiated protocol, web hosting, metro Ethernet, wireless backhaul, broadband carrier, and cloud infrastructure services provided to business customers. Monthly charges for other business services are generally billed in advance and recognized as revenue when the associated services are provided to the customer. Other Revenue Other revenue consists primarily of revenue from line assurance warranty services provided to residential and business customers and revenue from advertising placement. Monthly charges for line assurance warranty services are generally billed in advance and recognized as revenue over the period of time the warranty services are provided to the customer. Charges for advertising placement are generally billed in arrears and recognized as revenue at the point in time when the advertising is distributed. Revenue by Service Offering Revenue by service offering is set forth in the table below (in millions): Year ended December 31, 2018 Residential Business Total Subscription Subscription Revenue HSD $ 393.6 $ 73.5 $ 467.1 Video 465.3 14.1 479.4 Telephony 74.4 41.9 116.3 Total subscription services revenue $ 933.3 $ 129.5 $ 1,062.8 Other business services revenue (1) — — 28.1 Other revenue — — 62.9 Total revenue $ 933.3 $ 129.5 $ 1,153.8 (1) Includes wholesale and colocation revenue of $21.9 million for the year ended December 31, 2018. Costs of Obtaining Contracts with Customers The Company recognizes an asset for incremental costs of obtaining contracts with customers when it expects to recover those costs. Costs which would be incurred regardless of whether a contract is obtained are expensed as they are incurred. Costs of obtaining contracts with customers are amortized over the expected period of benefit, which generally ranges from three to four years for residential customers and six to seven years for business customers. As of December 31, 2018, the current portion of costs of obtaining contracts with customers of $6.0 million and non-current portion of costs of obtaining contracts with customers of $20.3 million are included in prepaid expenses and other noncurrent assets, respectively, in the Company’s consolidated balance sheet. Amortization of costs of obtaining contracts with customers is included in selling, general and administrative expense in the Company’s consolidated statement of operations. Contract Liabilities Monthly charges for residential and business subscription services are billed in advance and recorded as unearned service revenue. Residential and business customers may be charged non-recurring upfront fees associated with installation and other administrative activities. Charges for upfront fees associated with installation and other administrative activities are initially recorded as unearned services revenue and recognized as revenue over the expected period of benefit for residential customers, which has been estimated as five months, and over the contract term for business customers, which has been estimated as thirty months. The Company has estimated the expected period of benefit for residential customers based on consideration of quantitative and qualitative factors including the average installation fee charged, the average monthly revenue per customer, and customer behavior. As of December 31, 2018, the current portion of $3.3 million and the non-current portion of $0.6 million are included in current portion of unearned service revenue and other noncurrent liabilities, respectively, in the Company’s consolidated balance sheet. Unsatisfied Performance Obligations Revenue from month-to-month residential subscription service contracts have historically represented a significant portion of the Company’s revenue and the Company expects that this will continue to be the case in future periods. The Company has elected to apply the practical expedient in paragraph 606-10-50-14(a) and has not disclosed revenue expected to be recognized in the future related to month-to-month residential subscription services. A summary of expected commercial revenue to be recognized in future periods related to performance obligations which have not been satisfied or are partially unsatisfied as of December 31, 2018 is set forth in the table below: 2019 2020 2021 Thereafter Total (in millions) Subscription services $ 72.4 $ 40.4 $ 15.4 $ 7.9 $ 136.1 Other business services 4.8 1.6 0.7 0.7 7.8 Total expected revenue $ 77.2 $ 42.0 $ 16.1 $ 8.6 $ 143.9

Crestview and Avista Investment

Crestview and Avista Investment	12 Months Ended
	Dec. 31, 2018
Crestview and Avista Investment
Crestview and Avista Investment	4 . Crestview and Avista Investment On December 18, 2015, funds managed by Crestview Advisors, LLC ("Crestview"), a private equity firm based in New York, and the Company’s former Parent consummated a transaction whereby Crestview Partners III GP, L.P. became the beneficial owner of approximately 35% of the membership units of the former Parent. Under terms of the agreement, Crestview’s funds purchased units held by Avista Capital Partners ("Avista") and other unit holders, and made a $125.0 million primary investment in newly-issued units. On April 29, 2016, funds managed by Avista and Crestview made an additional $40.0 million investment in newly-issued membership units in the former Parent. As of December 31, 2017, all the proceeds from the funds’ investments of Avista and Crestview in the amount of $143.3 million, net of transaction costs, had been contributed to the Company.

Asset Sales

Asset Sales	12 Months Ended
	Dec. 31, 2017
Asset Sales
Asset Sales	5. Asset Sales Sale of Chicago Fiber Network On August 1, 2017, the Company entered into a definitive agreement to sell a portion of its fiber network in the Company’s Chicago market to a subsidiary of Verizon for $225.0 million in cash. On December 14, 2017, the Company finalized the sale by entering into an Asset Purchase Agreement (“APA”) with a subsidiary of Verizon. As a result, the Company recorded a gain on sale of assets of $93.7 million. In addition to the APA, the Company and a subsidiary of Verizon entered into a Construction Services Agreement pursuant to which the Company will complete the build-out of the network in exchange for $50.0 million, which represents the estimated remaining build-out costs to complete the network. The $50.0 million will be recognized over time as such network elements are completed and accepted. The Company anticipates such network elements will be completed in the first half of 2019. As a result of entering into the Construction Services Agreement, the Company concluded that the assets and liabilities associated with the build-out of the network met the criteria to be classified as held for sale. As of December 31, 2018 and 2017, the Chicago fiber network has $30.6 million and $10.4 million, respectively, in total assets held for sale that are included in the accompanying consolidated balance sheets which represent what the Company has spent on construction subsequent to the signing of the definitive agreement, less the costs of sites completed. The Company recognized a $2.0 million gain on sale of assets resulting from the completion and acceptance of certain network elements under the Construction Services Agreement during the year ended December 31, 2018. From the period August 1, 2017 through December 14, 2017, the Company completed a portion of the network elements under the Construction Services Agreement. The payment for these completed elements was included in the closing of the APA, resulting in the recognition of a $0.4 million gain on sale of assets for the year ended December 31, 2017. Sale of Lawrence, Kansas System On January 12, 2017, the Company and Midcontinent Communications (“MidCo”) consummated an asset purchase agreement under which MidCo acquired the Company’s Lawrence, Kansas system for net proceeds of approximately $213.0 million in cash, subject to certain normal and customary purchase price adjustments set forth in the agreement. As a result of the asset purchase agreement, the Company recorded a gain on sale of assets of $38.4 million. The results of the Company’s Lawrence, Kansas system are included in the year ended December 31, 2016 combined consolidated financial statements and the first 12 days of the year ended December 31, 2017 consolidated financial statements. The Company and MidCo also entered into a transition services agreement under which the Company provided certain services to MidCo on a transitional basis. The transition services agreement, originally expiring on July 1, 2017, was extended to September 28, 2017. Charges for the transition services generally allowed the Company to fully recover all allowed costs and allocated expenses incurred in connection with providing these services, generally without profit.

Plant, Property and Equipment

Plant, Property and Equipment	12 Months Ended
	Dec. 31, 2018
Plant, Property and Equipment, Net
Plant, Property and Equipment, Net	6. Plant, Property and Equipment Plant, property and equipment consist of the following: December 31, December 31, 2018 2017 (in millions) Distribution facilities $ 1,543.3 $ 1,373.6 Customer premise equipment 440.4 414.5 Head-end equipment 321.9 320.4 Telephony infrastructure 94.8 92.4 Computer equipment and software 129.1 107.6 Vehicles 36.5 36.0 Buildings and leasehold improvements 46.3 44.6 Office and technical equipment 32.7 32.8 Land 6.2 6.2 Construction in progress (including material inventory and other) 157.8 95.2 Total plant, property and equipment 2,809.0 2,523.3 Less accumulated depreciation (1,755.6) (1,598.6) $ 1,053.4 $ 924.7 Depreciation expense for the years ended December 31, 2018, 2017 and 2016 was $185.1 million, $196.2 million, and $193.4 million, respectively. Included in depreciation expense were write-offs and sales of customer premises equipment of $0.6 million, $0.6 million, and $0.8 million for the years ended December 31, 2018, 2017 and 2016, respectively.

Franchise Operating Rights & Go

Franchise Operating Rights & Goodwill	12 Months Ended
	Dec. 31, 2018
Franchise Operating Rights & Goodwill
Franchise Operating Rights & Goodwill	7. Franchise Operating Rights & Goodwill Restatement of Previously Issued Consolidated Financial Statements Prior year amounts have been restated to reflect the correction of the errors discussed in Note 1, “Ownership and Basis of Presentation”. Changes in the carrying amounts of the Company’s franchise operating rights and goodwill during 2018 and 2017 are set forth below: January 1, December 31, 2018 Acquisitions Sale Impairment 2018 (in millions) Franchise operating rights $ 952.4 $ — $ — $ (143.2) $ 809.2 Goodwill - As restated 481.9 — — (73.1) 408.8 $ 1,434.3 $ — $ — $ (216.3) $ 1,218.0 January 1, December 31, 2017 Acquisitions Sale (1) Impairment 2017 (in millions) Franchise operating rights $ 1,066.6 $ — $ (100.1) $ (14.1) $ 952.4 Goodwill - As restated 665.8 — (50.6) (133.3) 481.9 $ 1,732.4 $ — $ (150.7) $ (147.4) $ 1,434.3 (1) See note 5 for discussion of asset sales. Impaired Franchise Operating Rights The Company evaluates the recoverability of its franchise operating rights at least annually on October 1, or more frequently whenever events or substantive changes in circumstances indicate that the assets might be impaired. Franchise operating rights are evaluated for impairment by comparing the carrying value of the intangible asset to its estimated fair value, utilizing both quantitative and qualitative methods, at the reporting unit level. Qualitative analysis is performed for franchise assets in the event the previous analysis indicates that there is a significant margin between the estimated fair value of franchise operating rights and the carrying value of those rights, and that it is more likely than not that the estimated fair value equals or exceeds carrying value. For franchise operating rights that were evaluated using quantitative analysis, the Company calculates the estimated fair value of franchise operating rights using the multi‑period excess earnings method, an income approach, which calculates the estimated fair value of an intangible asset by discounting its future cash flows. The estimated fair value is determined based on discrete discounted future cash flows attributable to each franchise operating right intangible asset using assumptions consistent with internal forecasts. Assumptions key in estimating fair value under this method include, but are not limited to, revenue and subscriber growth rates (less anticipated customer churn), operating expenditures, capital expenditures (including any build out), market share achieved or market multiples, contributory asset charge rates, tax rates and a discount rate. The discount rate used in the model represents a weighted average cost of capital and the perceived risk associated with an intangible asset such as the Company’s franchise operating rights. The Company recognized a triggering event in the first quarter of 2018 due to the decline in its common stock price during the three months ended March 31, 2018. The Company performed an evaluation of recoverability of its franchise operating rights for this period, which resulted in the recognition of non-cash impairment charges of $3.2 million, $47.5 million, $77.5 million, and $15.0 million in the Panama City, FL, Montgomery, AL, Huntsville, AL, and Dothan, AL reporting units, respectively. The Company performed its annual analysis on October 1 as mentioned above. As a result of the quantitative and qualitative analysis, the estimated fair value of each of the reporting units was above the carrying value for the year ended December 31, 2018. As such, no further impairment charges were recognized for the year ended December 31, 2018. The Company recognized non-cash impairment charges of $143.2 million and $14.1 million for the years ended December 31, 2018 and 2017, respectively. The primary driver of the impairment charges in 2018 and 2017 was a decline in the price of the Company’s common stock, which reduced the market multiples utilized to determine estimated fair market values of indefinite-lived intangible assets in certain reporting units. The impairment charges do not have an impact on the Company’s intent and/or ability to renew or extend existing franchise operating rights. Impaired Goodwill The Company evaluates goodwill for impairment at least annually on October 1, at the reporting unit level utilizing both quantitative and qualitative methods. Qualitative analysis is performed for goodwill assets in the event the previous analysis indicates that there is a significant margin between estimated fair value and carrying value of goodwill, and that it is more likely than not that the estimated fair value equals or exceeds carrying value. For the quantitative evaluation of the Company’s goodwill, the Company utilizes both an income approach as well as a market approach. The income approach utilizes a discounted cash flow analysis to estimate the fair value of each reporting unit, while the market approach utilizes multiples derived from actual precedent transactions of similar businesses, the market value of the Company and market valuations of guideline public companies. Any excess of the carrying value of goodwill over the estimated fair value of goodwill is expensed as an impairment loss. The Company recognized a triggering event in the first quarter of 2018 due to the decline in its common stock price during the three months ended March 31, 2018. The Company performed an evaluation of recoverability of its goodwill for this period, which resulted in the recognition of non-cash impairment charges of $23.7 million, $16.7 million, $20.2 million and $12.5 million in the Panama City, FL, Huntsville, AL, Augusta, GA and Chicago, IL reporting units, respectively, The Company performed its annual analysis on October 1 as mentioned above. As a part of the annual analysis, the Company assessed its reporting units and determined that one reporting unit was appropriate, which represents a change from the first quarter of 2018 and prior periods. The Company recognized a change in reporting units as a result of significant changes in personnel, reporting and operating structure which occurred throughout 2018. The Company completed an assessment of any potential impairment for all reporting units immediately prior to and after the reporting unit change and determined that no impairment existed. As such, no further impairment charges were recognized for the year ended December 31, 2018. The Company recognized non-cash impairment charges of $73.1 million and $133.3 million for the years ended December 31, 2018 and 2017, respectively. The primary driver of the impairment charges in 2018 and 2017 was a decline in the price of the Company’s common stock, which reduced the market multiples utilized to determine estimated fair market values of goodwill in certain reporting units.

Intangible Assets Subject to Am

Intangible Assets Subject to Amortization	12 Months Ended
	Dec. 31, 2018
Intangible Assets Subject to Amortization
Intangible Assets Subject to Amortization	8. Intangible Assets Subject to Amortization Intangible assets subject to amortization consist primarily of customer relationships and changes in the carrying amounts during 2018 and 2017 are set forth below: January 1, December 31, 2018 Acquisitions Sale Amortization 2018 (in millions) Customer relationships $ 2.5 $ — $ — $ (1.0) $ 1.5 Other 3.0 0.4 — (1.3) 2.1 $ 5.5 $ 0.4 $ — $ (2.3) $ 3.6 January 1, December 31, 2017 Acquisitions Sale Amortization 2017 (in millions) Customer relationships $ 3.6 $ — $ — $ (1.1) $ 2.5 Other 4.0 0.6 (0.1) (1.5) 3.0 $ 7.6 $ 0.6 $ (0.1) $ (2.6) $ 5.5 Amortization expense is included in depreciation and amortization expense in the accompanying consolidated and combined consolidated statements of operations. Amortization expense for years ended December 31, 2018, 2017 and 2016 was $2.3 million, $2.6 million and $13.6 million, respectively. Scheduled amortization of the Company’s intangible assets as of December 31, 2018 for the next five years is as follows (in millions): 2019 $ 1.7 2020 0.8 2021 0.3 2022 0.2 2023 0.2 Thereafter 0.4 $ 3.6

Accrued Liabilities and Other

Accrued Liabilities and Other	12 Months Ended
	Dec. 31, 2017
Accrued Liabilities and Other
Accrued Liabilities and Other	9. Accrued Liabilities and Other Accrued liabilities and other consist of the following: December 31, December 31, 2018 2017 (in millions) Programming costs $ 35.4 $ 32.2 Franchise and revenue sharing fees 12.0 12.2 Payroll and employee benefits 19.7 11.5 Property, income, sales and use taxes 7.4 18.9 Utility pole rentals 2.5 1.5 Interest rate swaps 2.6 — Other accrued liabilities 13.6 10.7 $ 93.2 $ 87.0

Long-Term Debt and Capital Leas

Long-Term Debt and Capital Lease Obligations	12 Months Ended
	Dec. 31, 2018
Long-Term Debt and Capital Lease Obligations
Long-Term Debt and Capital Leases	10. Long-Term Debt and Capital Lease Obligations The following table summarizes the Company’s debt and capital lease obligations: December 31, December 31, 2018 2017 Available borrowing Effective Outstanding Outstanding capacity interest rate (1) balance balance (in millions) Long-term debt: Term B Loans, net(2) $ — 5.66 % $ 2,240.9 $ 2,261.4 Revolving Credit Facility(3) 234.5 5.34 % 60.0 — Total long-term debt $ 234.5 2,300.9 2,261.4 Capital lease obligations 5.1 2.8 Total long-term debt and capital lease obligations 2,306.0 2,264.2 Debt issuance costs, net(4) (10.5) (13.0) Sub-total 2,295.5 2,251.2 Less current portion (24.1) (24.0) Long-term portion $ 2,271.4 $ 2,227.2 (1) Represents the effective interest rate in effect for all borrowings outstanding as of December 31, 2018 pursuant to each debt instrument including the applicable margin. (2) At December 31, 2018 includes $10.6 million of net discounts. (3) Available borrowing capacity at December 31, 2018 represents $300.0 million of total availability less outstanding letters of credit of $5.5 million. Letters of credit are used in the ordinary course of business and are released when the respective contractual obligations have been fulfilled by the Company. (4) At December 31, 2018, debt issuance costs include $7.7 million related to Term B Loans and $2.8 million related the Revolving Credit Facility. Refinancing of the Term B Loans and Revolving Credit Facility On July 17, 2017, the Company entered into an eighth amendment (“Eighth Amendment”) to its Credit Agreement, with JPMorgan Chase Bank, N.A. as the administrative agent and revolver agent. Under the Eighth Amendment, (i) the Company borrowed new Term B loans in an aggregate principal amount of $230.5 million, for a total outstanding Term B loan principal amount of $2.28 billion and (ii) the revolving credit commitments were increased by an aggregate principal amount of $100.0 million, for a total outstanding revolving credit commitment of $300.0 million available to the Company under the revolving credit facility. The new Term B loans will mature on August 19, 2023 and bear interest, at the Company’s option, at a rate equal to ABR plus 2.25% or LIBOR plus 3.25%. Loans under the revolving credit facility will mature on May 31, 2022 and bear interest, at the Company’s option, at a rate equal to ABR plus 2.00% or LIBOR plus 3.00%. The guarantees, collateral and covenants in the Eighth Amendment remain unchanged from those contained in the credit agreement prior to the Eighth Amendment. As a result of the re-financing, the Company recorded a $6.3 million loss on early extinguishment of debt related to the write off of unamortized debt issuance costs and third party costs. On May 31, 2017, the Company entered into a seventh amendment (“Seventh Amendment”) to its Credit Agreement. The Seventh Amendment (i) refinanced the then existing $200.0 million of borrowings available to the Company under the revolving credit facility and (ii) extended the maturity date of the revolving credit facility to May 31, 2022, unless an earlier date was triggered under certain circumstances. The interest rate margins applicable to the revolving credit facility bore interest at a rate equal to ABR plus 2.00% or LIBOR plus 3.00%. Additionally, the Company entered into an Incremental Commitment Letter to its revolving credit facility that increased the available borrowings to $300.0 million that became available upon compliance by the Company with certain conditions (see redemption of 10.25% senior notes whereby such conditionality was subsequently achieved as a result of the Eighth Amendment). The guarantees, collateral and covenants in the Seventh Amendment remained unchanged from those contained in the credit agreement prior to the Seventh Amendment. As a result of the refinancing, the Company recorded a $1.0 million loss on early extinguishment of debt, primarily related to the write-off of unamortized deferred issuance costs and third party costs. On August 19, 2016, the Company entered into a sixth amendment ("Sixth Amendment") to its Credit Agreement. The Sixth Amendment provided for the addition of a $2.065 billion seven year Term B Loan which bore interest at LIBOR plus 3.50% or ABR plus 2.50% and included a 1.00% LIBOR floor. The Term B Loan had a maturity date of August 19, 2023, unless the earlier maturity dates set forth below was triggered under the following circumstances: (a) April 15, 2019 if (i) any of the Company’s existing outstanding Senior Notes were outstanding on April 15, 2019, or (ii) any future indebtedness with a final maturity date prior to the date that is 91 days after August 19, 2023 was incurred to refinance the Company’s existing Senior Notes or (b) July 15, 2019 if (i) any of the Company’s existing Senior Subordinated Notes were outstanding on July 15, 2019, or (ii) any indebtedness with a final maturity prior to the date that is 91 days after August 19, 2023 was incurred to refinance the Company’s existing Senior Subordinated Notes. As described below, the Senior Subordinated Notes were fully redeemed on December 18, 2016 and the Senior Notes were fully redeemed on July 17, 2017. As a result of the re-financing, the Company recorded a loss on early extinguishment of debt of $10.5 million primarily related to the write off of the unamortized debt issuance costs and third part costs associated with the pre-existing Term B Loans. On May 11, 2016, the Company entered into a fifth amendment (“Fifth Amendment”) to its Credit Agreement. The Fifth Amendment provided for the addition of an incremental $432.5 million Term B Loan with a maturity date of April 2019 and which bore interest, at the Company’s option, at LIBOR plus 3.50% or ABR plus 2.50% and included a 1.00% LIBOR floor. Proceeds from the issuance of the Term B Loans were used to repay all remaining $382.5 million outstanding principal under the Company’s Term B-1 Loans which had a maturity date of July 2017 and which bore interest at LIBOR plus 3.00% or ABR plus 2.00% and included a 0.75% LIBOR floor. As a result of the re-financing, the Company recorded a loss on early extinguishment of debt of $2.5 million primarily related to the write off of unamortized debt issuance costs related to a portion of the former Term B-1 Loans. Redemption of 10.25% Senior Notes On March 20, 2017, the Company utilized cash on hand to redeem $95.1 million in aggregate principal amount outstanding of the 10.25% Senior Notes due 2019 (“Senior Notes”). In addition to the partial redemption, the Company paid accrued interest on the Senior Notes of $1.7 million and a call premium of $4.9 million. The Company recorded a loss on early extinguishment of debt of $5.0 million, primarily representing the cash call premium paid. On July 17, 2017, the Company used the proceeds of the new Term B loans under the Eighth Amendment, and borrowed $180.0 million under its revolving credit facility, proceeds from the IPO and cash on hand to fully redeem all of the Company’s remaining outstanding Senior Notes and to pay certain fees and expenses. In connection with the redemption of the Senior Notes, the Company satisfied and discharged the indenture governing the Senior Notes. The Company paid $729.9 million in principal amount, incurred prepayment fees of $18.7 million and paid accrued interest of $37.6 million. The Company recorded a loss on early extinguishment of debt of $19.8 million related to the write-off of deferred issuance costs, premium, and prepayment fees. Redemption of 13.38% Senior Subordinated Notes During the year ended December 31, 2016, the Company made three redemption payments on the outstanding 13.38% Senior Subordinated Notes totaling $295.0 million in principal and $28.2 million of accrued interest. The Company recorded a loss on early extinguishment of debt of $25.0 million related to prepayment fees and the write-off of premium and debt issuance costs. Long-Term Debt Extinguishment As noted above, the Company recorded a loss on early extinguishment of debt and premium of $nil, $32.1 million and of $38.0 million during the years ended December 31, 2018, 2017 and 2016, respectively. The loss on early extinguishment of debt primarily represents prepayment fees, expensing of debt issuance costs and third party fees associated with the refinancing and extinguishment of debt. Amortization of debt issuance costs and debt discount and accretion of debt premium, which are both included in interest expense in the accompanying consolidated and combined consolidated statements of operations, for the three years ended December 31, 2018, 2017 and 2016 are as follows (in millions): December 31, 2018 2017 2016 Amortization of deferred issuance costs $ 2.4 $ 4.0 $ 8.7 Accretion of debt premium — (1.1) (2.5) Amortization of debt discount 2.3 2.1 1.4 Maturities of long-term debt, excluding capital lease obligations, as of December 31, 2018 are as follows (in millions): Long-term Debt Year ended December 31, 2019 $ 22.8 Year ended December 31, 2020 22.8 Year ended December 31, 2021 22.8 Year ended December 31, 2022 82.8 Year ended December 31, 2023 2,149.7 Thereafter — $ 2,300.9 As of December 31, 2018, the Company was in compliance with all debt covenants.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2018
Derivative Instruments
Interest Rate Hedge	11. Derivative Instruments and Hedging Activities The Company is exposed to certain market risks during the normal course of its business arising from adverse changes in interest rates. The Company selectively uses derivative financial instruments (“derivatives”), including interest rate swaps, to manage interest rate risk. The Company does not hold or issue derivative instruments for speculative purposes. Fluctuations in interest rates can be volatile, and the Company’s risk management activities do not totally eliminate these risks. Consequently, these fluctuations could have a significant effect on the Company’s financial results. The Company’s exposure to interest rate risk results primarily from its variable rate borrowings. On May 9, 2018, the Company entered into variable to fixed interest rate swap agreements for a notional amount of $1,361.2 million to hedge the outstanding principal balance of its variable rate term loan debt. As of December 31, 2018, the Company is the fixed rate payor on two interest rate swap contracts that effectively fix the LIBOR-based index used to determine the interest rates charged on a total of $2,311.5 million, not including debt issuance costs and discount, of the Company’s LIBOR-based variable rate borrowings. These contracts carry fixed rates of 2.7% and have an expiration date of May 2021. These swap contracts qualify as hedging instruments and have been designated as cash flow hedges of forecasted LIBOR-based interest payments. As all of the critical terms of each of the derivative instruments matched the underlying terms of the hedged debt and related forecasted interest payments, these hedges were considered highly effective. Based on LIBOR-based swap yield curves as of December 31, 2018, the Company expects to reclassify losses of $2.6 million out of accumulated other comprehensive income (“AOCI”) into earnings within the next 12 months. The following table summarizes the notional amounts, fair values and classification of the Company’s outstanding derivatives by risk category and instrument type within the consolidated balance sheet as of December 31, 2018. The Company did not have any derivative instruments as of December 31, 2017. Fair Value Fair Value Accrued Other Liabilities Non-Current and Other Liabilities Derivatives Designated as Hedging Instruments (in millions) Interest rate swap contracts $ 2.6 $ 4.0 Losses recognized in the consolidated statement of operations for the year ended December 31, 2018 total $4.8 million. Gains and losses on derivatives designated as cash flow hedges included in the consolidated statements of comprehensive income (loss) for the year ended December 31, 2018 are shown in the table below. The Company did not have any derivative instruments for the year ended December 31, 2017. Year ended December 31, 2018 2017 Interest rate swap contracts(1) (in millions) Loss recorded in AOCI on derivatives $ 6.5 $ — Loss reclassified from AOCI into income — — (1) Losses on derivatives reclassified from AOCI into income will be included in “Interest expense” in the consolidated statements of operations, the same income statement line item as the earnings effect of the hedged item. For the periods presented, all cash flows associated with derivatives are classified as operating cash flows in the consolidated statements of cash flows.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2018
Fair Value Measurements
Fair Value Measurements	12. Fair Value Measurements The fair values of cash and cash equivalents, receivables, trade payables, and the current portions of long-term debt approximate carrying values due to the short-term nature of these instruments. For assets and liabilities of a long-term nature, the Company determines fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. Market or observable inputs are the preferred source of values, followed by unobservable inputs or assumptions based on hypothetical transactions in the absence of market inputs. The Company applies the following hierarchy in determining fair value: · Level 1, defined as observable inputs being quoted prices in active markets for identical assets; · Level 2, defined as observable inputs other than quoted prices included in Level 1, including quoted prices for similar assets and liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which significant inputs and significant value drivers are observable in active markets; and · Level 3, defined as unobservable inputs for which little or no market data exists, consistent with reasonably available assumptions made by other participants therefore requiring assumptions based on the best information available. The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis as of December 31, 2018. Level 1 Level 2 Level 3 Total (in millions) Financial Liabilities Interest rate swaps (1) $ — $ 6.6 $ — $ 6.6 Long-term debt (2) — 2,093.9 — 2,093.9 Total $ — $ 2,100.5 $ — $ 2,100.5 (1) Measured as the present value of all expected future cash flows based on the LIBOR-based swap yield curves as of December 31, 2018. The present value calculation uses discount rates that have been adjusted to reflect the credit quality of the Company and its counterparties. (2) Measured based on dealer quotes considering current market rates for the Company’s credit facility. The ratio of the Company’s aggregate debt balance has trended from quoted market prices in active markets to quoted prices in non-active markets. Debt fair value does not include debt issuance costs and discount. The Company did not participate in any interest rate swap contracts in 2017. The estimated fair value of the Company’s long-term debt (note 10) was approximately $2,254.4 million, not including debt discount and premium, compared to a carrying value of $2,274.3 million, not including debt discount and premium, as of December 31, 2017. There were no transfers into or out of Level 1, 2 or 3 during the years ended December 31, 2018 and 2017.

Equity

Equity	12 Months Ended
	Dec. 31, 2018
Equity
Equity	13. Equity Initial Public Offering On May 25, 2017, the Company completed an IPO of shares of its common stock, which are listed on the NYSE under the ticker symbol “WOW”. The Company sold 20,970,589 shares of its common stock at a price of $17 per share (including the exercise of the overallotment) for $356.5 million in gross proceeds. The Company incurred costs directly associated with the IPO of $22.5 million, resulting in proceeds from the IPO (net of issuance costs) of $334.0 million. Outstanding shares and per-share amounts disclosed as of December 31, 2018 and for all other comparative periods presented have been retroactively adjusted to reflect the effects of the May 25, 2017, 66,498.762 to 1 stock-split. Common Stock Repurchase Plan The following represents the Company’s purchase of WOW common stock during the years ended December 31, 2018 and 2017. The shares are reflected as treasury stock in the Company’s consolidated balance sheets. December 31, 2018 2017 Share buybacks 7,098,637 461,173 Income tax withholding 332,503 — 7,431,140 461,173 On December 14, 2017, the Company’s Board of Directors authorized the Company to purchase up to $50.0 million of its outstanding common stock. The Company completed the buyback program on March 26, 2018, with total common stock shares repurchased of 5.1 million. On May 10, 2018, the Company’s Board of Directors authorized the Company to repurchase up to $25.0 million of its outstanding common stock. The Company completed the buyback program on August 8, 2018, with total common stock shares repurchased of 2.5 million. The Company has the authority to re-issue shares repurchased under the buyback programs.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2018
Stock-Based Compensation
Stock-Based Compensation	14. Stock-based Compensation 2017 Omnibus Incentive Plan In connection with the Company’s IPO, the Company’s Board of Directors adopted and approved the 2017 Omnibus Incentive Plan (“2017 Plan”) and cancelled its former management unit equity incentive plan (“2016 Profit Interest Plan”). The 2017 Plan provides for grants of stock options, restricted stock and performance awards. The Company’s directors, officers and other employees and persons who engage in services for the Company are eligible for grants under the 2017 Plan. The purpose of the 2017 Plan is to provide individuals with incentives to maximize stockholder value and otherwise contribute to the Company’s success and to enable the Company to attract, retain and reward the best available persons for positions of responsibility. The 2017 Plan has authorized 6,355,054 shares of its common stock to be available for issuance under the 2017 Plan, subject to adjustment in the event of a reorganization, stock split, merger or similar change in the Company’s corporate structure or the outstanding shares of common stock. The Company’s Compensation Committee administers the 2017 Plan. The Board of Directors also has the authority to administer the 2017 Plan and to take all actions that the Company’s Compensation Committee is otherwise authorized to take under the 2017 Plan. The terms and conditions of each award made under the 2017 Plan, including vesting requirements, are consistent with the 2017 Plan in a written agreement with the grantee. Employee Grants Senior management that had participated in the 2016 Profit Interest Plan were granted (based on a conversion factor of management units to new common shares) new restricted stock to replace the units that were cancelled in the 2016 Profit Interest Plan. The conversion resulted in grants of 394,052 shares of restricted stock that vest ratably at 33% per year beginning on June 30, 2018 assuming the award recipient continues to be employed by the Company. Senior management also received 450,356 shares of restricted stock in connection with long-term incentive compensation under the 2017 Plan. These restricted stock grants vest ratably at 33% per year beginning on June 30, 2018 assuming the award recipient continues to be employed by the Company. Employees that had participated in the 2016 Director Appreciation Rights Plan were granted new restricted stock (based on a conversion factor of the then calculated value of such pool). These employees were granted 78,050 shares of restricted stock under the 2017 Plan that vest ratably at 33% per year beginning on June 30, 2018 assuming the award recipient continues to be employed by the Company. Each year, the Company’s Compensation Committee, in consultation with the Company’s Chief Executive Officer (“CEO”), establishes an annual incentive bonus plan. In 2017, the 2017 Management Bonus Plan (“2017 MBP”) was initially established, which provided for incentive cash bonuses for the majority of the Company’s employees based upon the achievement of certain business and individual or department objectives, including most prominently adjusted consolidated earnings before interest, tax, depreciation and amortization. Target bonus payouts were established based on a percentage of the participant’s base salary based on the title/position. In connection with the Company’s IPO, the Compensation Committee, in consultation with the Company’s CEO, replaced the 2017 MBP with an equity compensation plan, and granted restricted shares out of the 2017 Plan in lieu of any cash bonus payments. The Compensation Committee granted restricted shares equal to 100% to 150% achievement of the 2017 MBP. Such grants in aggregate totaled 866,708 shares, which vested 100% on June 30, 2018 assuming the participant was employed by the Company at that time. Furthermore, the members of the Company’s Board of Directors received 54,361 shares, in aggregate, of restricted stock that vested 100% on June 30, 2018. In connection with the hiring of the Company’s new CEO, the Company granted 171,233 shares of restricted stock that vest ratably over a four year period beginning December 14, 2018. The following table summarizes the restricted stock award activity for the years ended December 31, 2018 and 2017. Year Ended December 31, 2018 2017 Weighted Average Weighted Average Shares Grant Price Shares Grant Price Outstanding, beginning of period 1,914,570 $ 16.82 — Granted 2,116,546 7.78 2,039,555 $ 16.87 Vested (1,242,930) 17.08 — Forfeited (431,768) 13.19 (124,985) $ 17.64 Outstanding, end of period (1) 2,356,418 $ 9.23 1,914,570 $ 16.82 (1) The total outstanding non-vested shares of restricted stock awards granted to employees and directors are included in total outstanding shares as of December 31, 2018. The above table includes 496,006 restricted shares that were granted in lieu of units cancelled from plans prior to the 2017 Plan, thus these restricted shares do not count towards the 6,355,054 shares authorized by the plan. Of these shares, 472,102 represent unvested shares from units cancelled under the old 2016 Profit Interest Plan and 2016 Director Appreciation Rights Plan that vest ratably at 33% per year beginning on June 30, 2018. For restricted stock awards that contain only service conditions for vesting, the Company calculates the award fair value based on the closing stock price on the accounting grant date. For the years ended December 31, 2018, 2017 and 2016 the Company recorded $13.0 million, $13.4 million and $1.1 million of non-cash compensation, respectively. The non-cash compensation expense which is reflected in selling, general and administrative expense and operating expenses (excluding depreciation and amortization), depending on the recipients’ duties, in the Company’s consolidated and combined consolidated statements of operations. Total non-recognized non-cash compensation as of December 31, 2018 was $17.0 million and is expected to be recognized over a weighted-average period of 2.74 years. 2016 Profit Interest Plan On February 3, 2016, the former Parent adopted a Profit Interest Plan pursuant to which the Board of former Parent could grant 295,667 Management Incentive Units (“Incentive Units”), or approximately 8% of the total outstanding units of former Parent, excluding Incentive Units, to employees, managers, officers, directors, and consultants of the Company or any of its subsidiaries. Incentive Units granted under the 2016 Profit Interests Plan were intended to constitute a “profits interest” in the former Parent for tax purposes. Generally, these Incentive Units were subject to a combination of time, performance, and market-based vesting conditions. Upon vesting, the award recipient receives a Class D unit in the former Parent. Such Class D units represent a right to a fractional portion of the profits and distributions of former Parent in excess of a “floor amount” determined in accordance with the Operating Agreement. These D units were cancelled immediately prior to the Company’s IPO. As discussed above, vested Class D units were replaced with shares of restricted stock of the Company based on a specific conversion factor. Additionally, on July 18, 2016, the Company adopted a Director Appreciation Rights Plan (“2016 Director Plan”), in which 10% of the aggregate value of the 2016 Profit Interest Plan has been reserved for the 2016 Director Plan. The participants of the 2016 Director Plan were granted non-voting Bonus Units which vested ratably, 25% each anniversary date from grant date and fully vest four years from grant date. These units were replaced with shares of restricted stock of the Company based on a specific conversion factor. 2016 Executive Officer Grants On May 31, 2016, the Board of former Parent granted 195,997 of Incentive Units to various executive officers and members of the Board of former Parent and its subsidiaries. In October 2016, the Company granted an additional 19,524 units for newly hired executive officers or employees that were promoted to the executive level after the May 13, 2016 grant. Of the total 215,521 units, 107,760 were time vesting units and 107,761 were performance vesting units. The Company used a market approach which derives value from recent transactions which involved the Company’s equity. Based on this market approach the Company used an option pricing method (“OPM”) due to the complexity of its capital structure. The OPM back-solve was then constructed, where the total equity value is a dependent variable that is necessary to reconcile to the recent transactions that included equity. Based on this methodology the Company determined that the grant date fair value of the time vesting units was $77.10 per unit and $83.72 per unit for the May and October 2016 grants, respectively. These values were utilized for purposes of calculating compensation expense. The grant date fair value of the performance vesting units, due to the speculative nature of the vesting conditions, was not included in the Company’s compensation expense. The following table summarizes the activity in the Management Units during the years ended December 31, 2017 and 2016: Class D Units Outstanding at January 1, 2016 — Granted 215,521 Forfeited unvested (13,825) Outstanding at December 31, 2016 201,696 Vested converted to D units (48,939) Cancelled unvested (152,757) Outstanding at December 31, 2017 —

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Taxes
Income Taxes	15 . Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the difference is expected to reverse. Additionally, the impact of changes in the tax rates and laws on deferred taxes, if any, is reflected in the financial statements in the period of enactment. As a result of the Restructuring, WOW Finance became a single member LLC for federal income tax purposes. The Restructuring is treated as a change in tax status related to WOW Finance, since a single member LLC is required to record current and deferred income taxes reflecting the results of its operations. Restatement of Previously Issued Consolidated and Combined Consolidated Financial Statements Prior year amounts have been restated to reflect the correction of the errors discussed in Note 1, “Ownership and Basis of Presentation”. The components of the Company’s deferred tax assets and deferred tax liabilities as of December 31, 2018 and 2017 are presented in the table below: 2017 2018 As Restated (in millions) Non-current deferred income tax (assets) liabilities: Allowances and other reserves $ (7.1) $ (6.2) Net operating loss carryforwards (172.8) (146.9) Deferred revenue (0.2) (0.2) Depreciation and amortization 154.6 116.1 Franchise operating rights 204.7 245.3 AMT credit — (8.8) Other (2.5) (4.5) Valuation Allowance 24.8 60.5 Total net deferred tax liabilities $ 201.5 $ 255.3 The Company assesses the available positive and negative evidence to estimate whether sufficient taxable income will be generated to permit the utilization of existing deferred tax assets. On the basis of this evaluation, as of December 31, 2018, a valuation allowance of $24.8 million has been recorded to recognize only the portion of the deferred tax asset that is more likely than not to be realized. The valuation allowance is based on the Company’s existing positive and negative evidence. The amount of the deferred tax assets considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased based on the Company’s future operating results. The income tax benefit (expense) from continuing operations consisted of the following for the years ended December 31, 2018, 2017 and 2016: 2017 2016 2018 As Restated As Restated (in millions) Current tax benefit (expense) Federal $ 8.8 $ (5.7) $ (0.5) State (1.0) (11.9) (8.5) Total Current 7.8 (17.6) (9.0) Deferred tax benefit (expense) Federal 44.8 179.6 (0.8) State 9.2 (4.8) (22.8) Total Deferred 54.0 174.8 (23.6) Income tax benefit, net $ 61.8 $ 157.2 $ (32.6) A reconciliation of the income tax provision computed at statutory tax rates to the income tax provision for the years ended December 31, 2018, 2017 and 2016 are as follows: 2017 2016 2018 As Restated As Restated (in millions) Statutory Federal income taxes $ 32.0 $ (9.5) $ 0.4 State income taxes 7.4 (2.1) 4.8 Uncertain tax positions (0.1) (3.2) (17.7) Tax status & tax rate change 1.3 4.0 (27.9) Other true-ups 1.0 1.2 0.5 Equity compensation (1.9) — — Other permanent differences (0.3) (0.5) (0.4) Goodwill impairment (11.2) (35.1) — Corporate Tax Reform — 101.8 — Change in valuation allowance 33.6 100.6 7.7 Income tax benefit (expense), net $ 61.8 $ 157.2 $ (32.6) The Company reported total income tax benefit of $61.8 million and $157.2 million during the years ended December 31, 2018 and 2017, respectively. The Company reported total income tax expense of $32.6 million during the year ended December 31, 2016. The $33.6 million change in valuation allowance is related to current period activity that includes the impairment of franchise operating rights and goodwill. The tax status change is related to the Restructuring and resulted in a deferred tax expense of $27.5 million during the year ended December 31, 2016. The $27.5 million consisted of $202.0 million in additional deferred tax liabilities that were required as a result of the change in tax status, $14.1 million in additional deferred tax liabilities that were recorded due to state income tax rate impacts and a deferred tax benefit of $188.6 million related to the removal of existing deferred tax liabilities attributable to the Company’s investment in C corporation subsidiaries. In addition, as a result of the Company’s change in tax status, the Company recorded a deferred tax benefit of $7.7 million due to a reversal of a portion of its existing valuation allowance. Corporate Tax Reform relates to the passing of the Tax Cut and Jobs Act, which was signed by the President on December 22, 2017, and made significant changes to the tax laws applicable to the Company including a reduction in the corporate tax rate to 21%. Re-measuring the ending balance of the Company’s deferred tax assets and deferred tax liabilities to the new corporate tax rate of 21% resulted in a deferred tax benefit of $101.8 million. The $100.6 million change in valuation allowance is comprised of an additional deferred tax benefit of $22.3 million as a result of re-measuring to 21% and a $78.3 million deferred tax benefit related to current period activity. In total the re-measurement resulting from the reduction in the corporate tax rate to 21% is $124.1 million, which was recorded in the year ended December 31, 2017. As of December 31, 2018, the Company had available federal net operating loss carryforwards of $736.6 million, of which $84.0 million are indefinite lived and $652.6 million that expire between 2023 and 2036. The net operating loss (“NOL”) carryforward of $652.6 million is subject to an annual utilization limitation under Internal Revenue Code (“IRC”) Section 382 due to an ownership change as a result of the IPO (effective May 25, 2017). Section 382 provides limitations on the utilization of NOL carryforwards after an ownership change and the Company has analyzed the potential Section 382 impacts on its NOL carryforwards. The Company has analyzed the potential Section 382 limitation on its NOL carryforwards and determined that, although $652.6 million of this carryforward is subject to an annual Section 382 limitation, based on the fair market value of WOW at the time of the IPO and WOW’s net unrealized built-in gain (“NUBIG”) position, the NUBIG has resulted in a significant increase in the Company’s annual Section 382 limitation. The NUBIG is determined based on the difference between the fair market value of WOW’s assets and WOW’s tax basis as of the ownership change date. Because of the existence of the NUBIG, the annual limitation imposed by Section 382 was significantly increased each year during the five-year period beginning on the date of the Section 382 ownership change (the “recognition period”). The increased annual limitation arising from the NUBIG is available on a cumulative basis during and after the recognition period following the Section 382 ownership change to offset taxable income. Accordingly, the Company expects that the Section 382 limitation relating to the $652.6 million of available NOL carryforwards will not result in any significant impacts on the Company’s ability to utilize its NOL carryforwards to offset future taxable income nor will the Section 382 limitation have significant impact on future operating cash flows. The generation of NOLs subsequent to December 31, 2017 are subject to the Tax Cut and Jobs Act, which removes NOL expirations, but limits utilization against taxable income to 80%. The Company also had various state NOL carryforwards totaling approximately $845.0 million, of which $64.4 million are indefinite lived and $780.6 million that expire between 2019 and 2037. Of this amount, approximately $646.4 million is subject to an annual limitation due to an ownership change of the Company, as previously noted. The following is a tabular reconciliation of the total amounts of unrecognized tax benefits: Year Ended December 31, 2017 2016 2018 As Restated As Restated (in millions) Unrecognized tax benefits—January 1st $ 30.9 $ 31.5 $ 0.5 Gross increases—tax positions in prior period — 3.8 19.6 Gross decreases—tax positions in prior period (2.9) (2.6) — Gross increases—tax positions in current period — 14.2 12.0 Settlements — (1.2) (0.6) Gross change related to Tax Reform — (14.8) — Unrecognized tax benefits—December 31st $ 28.0 $ 30.9 $ 31.5 As of December 31, 2018 the Company recorded gross unrecognized tax benefits of $28.0 million, all of which, if recognized, would affect the Company’s effective tax rate. Interest and penalties related to income tax liabilities, if incurred, are included in income tax expense in the consolidated statement of operations. The Company has accrued gross interest of $1.9 million, $1.4 million, and $0.4 million for years ended December 31, 2018, 2017 and 2016, respectively. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues are addressed in the Company’s tax audits in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income taxes in the period such resolution occurs. The Company files income tax returns in the U.S. federal jurisdiction and various state jurisdictions. For federal tax purposes, the Company’s 2015 through 2017 tax years remain open for examination by the tax authorities under the normal three year statute of limitations. Generally, for state tax purposes, the Company’s 2015 through 2017 tax years remain open for examination by the tax authorities under a three year statute of limitations. Should the Company utilize any of its U.S. or state loss carryforwards, their carryforward losses would be subject to examination. Unrecognized tax benefits consist primarily of tax positions related to the internal Restructuring, issues related to acquisition activity and various state income tax matters. Depending on the resolution with certain state taxing authorities that is expected to occur within the next twelve months, there could be a $4.9 million adjustment to the Company’s unrecognized tax benefits. The Company is not currently under examination for U.S. federal income tax purposes, but does have open tax controversy matters with various state taxing authorities.

Earnings (Loss) per Common Shar

Earnings (Loss) per Common Share	12 Months Ended
	Dec. 31, 2018
Earnings (Loss) per Common Share
Earnings (Loss) per Common Share	16. Earnings (Loss) per Common Share Basic earnings or loss per share attributable to the Company’s common stockholders is computed by dividing net earnings or loss attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings or loss per share attributable to common stockholders presents the dilutive effect, if any, on a per share basis of potential common shares (such as restricted stock units) as if they had been vested or converted during the periods presented. No such items were included in the computation of diluted loss per share for the year ended December 31, 2018 and December 31, 2016 because the Company incurred a net loss in the period and the effect of inclusion would have been anti-dilutive. All of the shares outstanding and per share amounts have been retroactively adjusted to reflect the stock-split in the Company’s consolidated financial statements. For the Year Ended December 31, 2017 2016 2018 As Restated As Restated (in millions, except for share and per share data) Net (loss) income $ (90.6) $ 184.2 $ (33.6) Basic weighted-average shares 81,808,425 78,778,640 65,837,555 Effect of dilutive securities: Restricted stock awards — 137,306 — Diluted weighted-average shares 81,808,425 78,915,946 65,837,555 Basic net (loss) income per share $ (1.11) $ 2.34 $ (0.51) Diluted net (loss) income per share $ (1.11) $ 2.34 $ (0.51)

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2018
Employee Benefits
Employee Benefits	17. Employee Benefits 401(k) Savings Plan The Company adopted a defined contribution retirement plan which complies with Section 401(k) of the IRC. Substantially all employees are eligible to participate in the plan. The Company matches 25% of each participant’s voluntary contributions subject to a limit of the first 4% of the participant’s compensation. Company matching contributions vest 25% annually over a four-year period. During the years ended December 31, 2018, 2017 and 2016, the Company recorded $0.9 million, $0.8 million and $0.4 million, respectively, of expense related to the Company’s matching contributions to the 401(k) plan. Deferred Compensation Plan In July 2007, the Company implemented a deferred compensation plan. Under this plan, certain members of management and other highly compensated employees may elect to defer a portion of their annual compensation, subject to certain percentage limitations. The assets and liabilities of the plan are consolidated within the Company’s financial statements. The assets of the plan are specifically designated as available to the Company solely for the purpose of paying benefits under the Company’s deferred compensation plan. However, in the event the Company became insolvent, the investments would be available to all unsecured general creditors. The deferred compensation liability relates to obligations due to participants under the plan. The assets from the participant deferrals are invested by the Company, through a life insurance investment vehicle, in mutual funds and money market funds. The deferred compensation liability represents accumulated net participant deferrals and earnings thereon based on participant investment elections. The assets and liabilities are recorded at fair value, and any adjustments to the fair value are recorded in the consolidated and combined consolidated statements of operations. The assets and liabilities of the plan are included in the accompanying consolidated balance sheets as follows: December 31, 2018 2017 (in millions) Prepaid expenses and other (current assets) $ 1.5 $ 1.6 Accrued liabilities and other (current liabilities) $ 1.5 $ 1.6

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies
Commitments and Contingencies	18 . Commitments and Contingencies The following table summarizes certain of the Company’s obligations as of December 31, 2018 and the estimated timing and effect that such obligations are expected to have on the Company’s liquidity and cash flows in future periods: Payment due by period Total 2019 2020 2021 2022 2023 Thereafter (in millions) Long term debt obligations $ 2,300.9 $ 22.8 $ 22.8 $ 22.8 $ 82.8 $ 2,149.7 $ — Capital lease obligations (1) 5.1 1.3 1.3 1.2 0.9 0.4 — Operating lease obligations (2) 30.2 7.2 5.4 4.7 4.0 2.4 Total $ 2,336.2 $ 31.3 $ 29.5 $ 28.7 $ 87.7 $ 2,152.5 $ (1) At December 31, 2018 and 2017, the amount of property and equipment, net, recorded under capital leases was $3.5 million and $2.8 million, respectively (note 6). This amount primarily relates to certain equipment and vehicles. Depreciation of assets under capital lease is included in depreciation and amortization in our consolidated and combined consolidated statements of operations. (2) The Company leases office and warehouse space under both cancelable and non-cancelable operating leases. Rental expense under operating lease agreements during the years ended December 31, 2018, 2017 and 2016 was $9.2 million, $8.8 million and $8.3 million, respectively. The Company expects that in the normal course of business, operating leases that expire generally will be renewed or replaced by similar leases. The following items are not included as contractual obligations due to the various factors discussed below. However, the Company incurs these costs as part of its operations: · The Company rents utility poles used in its operations. Generally, pole rentals are cancellable on short notice, but the Company anticipates that such rentals will recur. Rent expense for pole rental attachments was $8.5 million, $7.3 million and $6.7 million for the years ended December 31, 2018, 2017 and 2016, respectively. · The Company pays franchise fees under multi-year franchise agreements based on a percentage of revenues generated from video service per year. Franchise fees and other franchise-related costs included in the accompany statements of operations were $24.3 million, $24.8 million and $28.1 million for the years ended December 31, 2018, 2017 and 2016, respectively. Programming Contracts In the normal course of business, the Company enters into numerous contracts to purchase programming content for which the payment obligations are fully contingent on the number of subscribers to whom it provides the content. The terms of the contracts typically have annual rate increases and expire through 2019. The Company’s programming expenses will continue to increase, more so to the extent the Company grows its Video subscriber base. Programming expenses are included in operating expenses in the accompanying consolidated and combined consolidated statements of operations. Legal and Other Contingencies In June and July of 2018, putative class action complaints were filed in the Supreme Court of the State of New York and Colorado State Court against WOW and certain of the Company’s current and former officers and directors, as well as Crestview, Avista, and each of the underwriter banks involved with the Company’s IPO. The complaints allege violations of Sections 11, 12(a)(2) and 15 of the Securities Act of 1933 in connection with the IPO. The plaintiffs seek to represent a class of stockholders who purchased stock pursuant to or traceable to the IPO. The complaint seeks unspecified monetary damages and other relief. The Company believes the complaint and allegations to be without merit and intends to vigorously defend itself against these actions. The Colorado actions have been stayed while the New York cases have been consolidated with the court staying discovery until after a determination has been made with respect to the Company’s Motion to Dismiss. The Company is unable at this time to determine whether the outcome of the litigation would have a material impact on the Company’s financial position, results of operations or cash flows. On March 7, 2018, Sprint Communications Company L.P (“Sprint”) filed complaints in the U.S. District Court for the District of Delaware alleging that the Company (and other industry participants) infringe patents purportedly relating to Sprint’s Voice over Internet Protocol (“VoIP”) services. The lawsuit is part of a pattern of litigation that was initiated as far back as 2007 by Sprint against numerous broadband and telecommunications providers. The Company has multiple legal and contractual defenses and will vigorously defend against the claims. The Company is unable at this time to determine whether the outcome of the litigation would have a material impact on the Company’s financial positions, results of operations or cash flows. The Company is party to various legal proceedings (including individual, class and putative class actions) arising in the normal course of its business covering a wide range of matters and types of claims including, but not limited to, general contracts, billing disputes, rights of access, programming, taxes, fees and surcharges, consumer protection, trademark and patent infringement, employment, regulatory, tort, claims of competitors and disputes with other carriers. In accordance with GAAP, the Company accrues an expense for pending litigation when it determines that an unfavorable outcome is probable and the amount of the loss can be reasonably estimated. Legal defense costs are expensed as incurred. None of the Company’s existing accruals for pending matters is material. The Company consistently monitors its pending litigation for the purpose of adjusting its accruals and revising its disclosures accordingly, in accordance with GAAP, when required. However, litigation is subject to uncertainty, and the outcome of any particular matter is not predictable. The Company will vigorously defend its interest for pending litigation, and as of this date, the Company believes that the ultimate resolution of all such matters, after considering insurance coverage or other indemnities to which it is entitled, will not have a material adverse effect on the consolidated and combined consolidated financial position, results of operations, or cash flows.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Related Party Transactions
Related Party Transactions	19 . Related Party Transactions Prior to the Company’s IPO, the Company paid a quarterly management fee of $0.4 million plus travel and miscellaneous expenses, if any, to Avista and Crestview, majority owners of the Company’s former Parent. In addition, pursuant to a consulting agreement dated as of December 18, 2015 by and among the Company’s former Parent, Avista and Crestview, Crestview is entitled to 50% of any management fee actually received by Avista. The obligation to pay this fee terminated in connection with the IPO, and as such, will not be paid in future periods. The management fee paid by the Company for the years ended December 31, 2018, 2017 and 2016 amounted to $nil, $1.0 million and $1.7 million, respectively. On December 18, 2015, Crestview and the Company’s former Parent consummated a transaction whereby Crestview became the beneficial owner of approximately 35% of the Company’s former Parent. Under the terms of the agreement, Crestview’s funds purchased units held by Avista and other unit holders, and separately made a $125.0 million primary investment in newly-issued units. On April 29, 2016, funds managed by Avista and Crestview made an additional $40.0 million investment in newly-issued membership units in the Company’s former Parent. As of December 31, 2017, all the proceeds from the funds’ investments of Avista and Crestview in the amount of $143.3 million, net of transaction costs have been contributed to the Company. During the year ended December 31, 2017, the Company’s former Parent bought back vested Class A and Class B units from certain former employees of the Company. The former employees had the option to sell their units at a price set by the Company’s former Parent or decline such offer. The cash proceeds used to repurchase such units were contributed down to the Company and reflected as such. The Company repurchased 415,494 of Class A units and 243,270 of Class B units for $8.8 million. As a result of the Company’s IPO, the Class A and Class B shares were converted to common shares of the Company. Prior to the IPO, from time to time, the Company made payments, primarily relating to income taxes, on behalf of the Parent and Members. The Company made distributions to its Parent and its members for 2015 estimated federal taxes in the amounts of $4.0 million for the year ended December 31, 2016. No such payments were made during the years ended December 31, 2018 or 2017.

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information (Unaudited)
Quarterly Financial Information (Unaudited)	20. Quarterly Financial Information (Unaudited) The following tables summarize the Company’s selected quarterly financial information for the years ended December 31, 2018 and 2017. Each quarter, other than the fourth quarter, in 2018 and the fourth quarter of 2017 have been revised to reflect the restatements discussed in Note 1, “Ownership and Basis of Presentation”. Year Ended December 31, 2018 First Second Third Fourth Quarter (1) Quarter Quarter Quarter (in millions) Revenue $ 285.5 $ 291.3 $ 291.6 $ 285.4 Income (loss) from operations $ (174.7) $ 47.9 $ 57.1 $ 48.1 Net income (loss) $ (162.0) $ 24.6 $ 30.5 $ 16.3 Basic earnings (loss) per share $ (1.92) $ 0.30 $ 0.38 $ 0.20 Dilutive earnings (loss) per share $ (1.92) $ 0.30 $ 0.37 $ 0.20 (1) Includes non-cash impairment charges of $216.3 million. Year Ended December 31, 2017 First Second Third Fourth Quarter Quarter Quarter Quarter(2) (in millions) Revenue $ 300.0 $ 297.5 $ 297.8 $ 292.8 Income (loss) from operations $ 59.1 $ 56.3 $ 57.5 $ (2.2) Net income (loss) $ 72.4 $ 5.0 $ (2.1) $ 108.9 Basic earnings (loss) per share $ 1.09 $ 0.07 $ (0.02) $ 1.25 Dilutive earnings (loss) per share $ 1.09 $ 0.07 $ (0.02) $ 1.25 (2) Includes non-cash impairment charges of $147.4 million. Correction of Previously Issued Unaudited Condensed Consolidated Financial Statements As a result of the corrections of the deferred income tax and goodwill accounting errors discussed in Note 1, “Ownership and Basis of Presentation”, the Company corrected previously disclosed unaudited condensed consolidated statements of operations for the three month and year-to-date periods ended March 31, 2018, June 30, 2018 and September 30, 2018 and the three month period ended December 31, 2017 and the unaudited condensed consolidated balance sheets as of the end of each of the quarterly periods in 2017 and 2018. The revision of the Company’s previously issued unaudited condensed consolidated financial statements for the three months ended March 31, 2018, three and six months ended June 30, 2018, and the three and nine months ended September 30, 2018, will be reflected in our quarterly filings for the quarters ending March 31, June 30, and September 30, 2019, respectively. March 31, 2018 June 30, 2018 September 30, 2018 As Reported As Restated As Reported As Restated As Reported As Restated Consolidated Balance Sheets: (in millions) Assets Goodwill $ 270.9 $ 408.8 $ 270.9 $ 408.8 $ 270.9 $ 408.8 Total assets $ 2,165.0 $ 2,302.9 $ 2,196.8 $ 2,334.7 $ 2,250.8 $ 2,388.7 Liabilities and Stockholders’ Deficit Deferred income taxes, net 178.4 212.6 168.8 203.6 161.6 196.3 Other noncurrent liabilities 7.8 8.2 8.4 8.9 8.9 9.4 Total liabilities 2,604.1 2,638.7 2,619.2 2,654.5 2,650.1 2,685.3 Accumulated deficit (694.0) (590.7) (668.8) (566.2) (638.3) (535.6) Total stockholders’ deficit (439.1) (335.8) (422.4) (319.8) (399.3) (296.6) Total liabilities and stockholders’ deficit $ 2,165.0 $ 2,302.9 $ 2,196.8 $ 2,334.7 $ 2,250.8 $ 2,388.7 Three months ended Three months ended Six months ended Three months ended Nine months ended March 31, 2018 June 30, 2018 June 30, 2018 September 30, 2018 September 30, 2018 As As As As As As As As As As Consolidated Statements of Operations: (in millions) Impairment losses on intangibles and goodwill $ 256.4 $ 216.3 $ — $ — $ 256.4 $ 216.3 $ — $ — $ 256.4 $ 216.3 (Loss) income from operations (214.8) (174.7) 47.9 47.9 (166.9) (126.8) 57.1 57.1 (109.8) (69.7) Income tax benefit (expense) 41.2 41.8 8.8 8.2 50.0 50.0 7.9 7.9 57.9 57.9 Net income (loss) $ (202.7) $ (162.0) $ 25.2 $ 24.6 $ (177.5) $ (137.4) $ 30.5 $ 30.5 $ (147.0) $ (106.9) June 30, 2017 September 30, 2017 As Reported As Restated As Reported As Restated Consolidated Balance Sheets: (in millions) Assets Goodwill $ 517.4 $ 615.2 $ 517.4 $ 615.2 Total assets $ 3,038.4 $ 3,136.2 $ 2,676.5 $ 2,774.3 Liabilities and Stockholders’ Deficit Accumulated deficit $ (582.5) $ (484.7) $ (584.6) $ (486.8) Total stockholders’ deficit (291.2) (193.4) (288.3) (190.5) Total liabilities and stockholders’ deficit $ 3,038.4 $ 3,136.2 $ 2,676.5 $ 2,774.3 Three months ended December 31, 2017 As Reported As Restated Consolidated Statements of Operations: (in millions) Income tax benefit (expense) $ 116.1 $ 140.8 Net income (loss) $ 84.2 $ 108.9

Other Matters

Other Matters	12 Months Ended
	Dec. 31, 2018
Other Matters
Other Matters	21. Other Matters Hurricane Michael On October 10, 2018, Hurricane Michael made landfall in the Florida Panhandle, resulting in significant damage to the Company’s network infrastructure and widespread power outages and service disruptions for the majority of the Company’s customers in this service area. Revenues, net Following the storm, the Company offered service credits to all customers who were without service (including cases where the loss of service was due to a loss of electric power). Network restoration activities were completed over a period of three months, with a substantial majority of the service area restored by December 31, 2018. The Company resumed billing customers throughout the three month period as services were restored. The Company incurred a reduction to revenue of approximately $5.4 million, which primarily relates to these customer credits, for service outages in the fourth quarter of 2018. Operating Expenses The Company incurred $3.8 million of additional expenses primarily related repair and maintenance costs associated with the restoration of the network and customer service. These expenses were partially offset by programming and other savings of $1.6 million and insurance proceeds of $1.5 million. Capital Expenditures The Company disposed of damaged fixed assets, resulting in a net loss of approximately $1.1 million reported within the net gain on sale of assets in the Company’s consolidated statement of operations for the year ended December 31, 2018. The Company incurred capital expenditures of $26.4 million to replace the damaged assets, which includes the replacement of various segments of the Company’s network infrastructure in the Panama City, FL market and the purchase of equipment and materials necessary to expedite restoration of services.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies
Principles of Consolidation and Basis of Presentation	Principles of Consolidation Prior to the Restructuring, the Members were all under common control. For periods prior to Restructuring, the financial statements and notes to financial statements presented herein include the consolidated accounts of WOW and its subsidiaries and the combined accounts of its Affiliates and for periods subsequent to the Restructuring, the financial statements and notes to financial statements presented herein include the consolidated accounts of WOW and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation and combination. As a result, the combined consolidated financial statements of WOW reflect all transactions of the wholly owned subsidiaries of the former Parent and Racecar Acquisition. Certain employees of WOW participated in equity plans administered by the Company’s former Parent. As the management units from the equity plan were issued from the former Parent’s ownership structure, the management units’ value directly correlated to the results of WOW, as the primary asset of the former Parent’s investment in WOW. The management units for the equity plan have been “pushed down” to the Company, as the management units had been utilized as equity-based compensation for WOW management. Immediately prior to the Company’s IPO, these management units were cancelled. See Note 14 – Stock-based Compensation for further discussion.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents represent short-term investments consisting of money market funds that are carried at cost, which approximates fair value. The Company considers all short-term investments with an original maturity of three months or less at the date of purchase to be cash equivalents.
Bad Debt	Bad Debt Bad debt expense and the allowance for doubtful accounts are based on historical trends. The Company’s policy to reserve for potential bad debts is based on the aging of the individual receivables. The Company manages credit risk by disconnecting services to customers who are delinquent, generally after sixty days of delinquency. The individual receivables are written-off after all reasonable efforts to collect the funds have been made. Actual write-offs may differ from the amounts reserved. The change in the allowance for doubtful accounts consists of the following for the years ended December 31, (in millions): 2018 2017 Balance at beginning of year $ 5.8 $ 9.4 Provision charged to expense 20.2 19.7 Accounts written off (19.7) (25.0) Other 1.2 1.7 Balance at end of year $ 7.5 $ 5.8
Plant, Property and Equipment	Plant, Property and Equipment Plant, property and equipment are recorded at cost and include costs associated with the construction of cable transmission and distribution facilities and new service installations at the customer location. Capitalized costs include materials, labor, and certain indirect costs attributable to the capitalization activity. Maintenance and repairs are expensed as incurred. Upon sale or retirement of an asset, the cost and related depreciation are removed from the related accounts and resulting gains or losses are reflected in operating results. The Company makes judgments regarding the installation and construction activities to be capitalized. The Company capitalizes direct labor associated with capitalizable activities and indirect costs using standards developed from operational data, including the proportionate time to perform a new installation relative to the total installation activities and an evaluation of the nature of the indirect costs incurred to support capitalizable activities. Judgment is required to determine the extent to which indirect costs incurred related to capitalizable activities. Indirect costs include (i) employee benefits and payroll taxes associated with capitalized direct labor, (ii) direct variable costs of installation and construction vehicle costs, (iii) the direct variable costs of support personnel directly involved in assisting with installation activities, such as dispatchers and (iv) other indirect costs directly attributable to capitalizable activities. Plant, property and equipment are depreciated over the estimated useful life upon being placed into service. Depreciation of plant, property and equipment is provided on a straight-line method, over the following estimated useful lives: Estimated Useful Asset Category Lives (Years) Office and technical equipment 3 - 10 Computer equipment and software Customer premise equipment Vehicles Telephony infrastructure 5 - 7 Headend equipment Distribution facilities Building and leasehold improvements 5 - 20 Leasehold improvements are depreciated over the shorter of the estimated useful lives or lease terms.
Intangible Assets and Goodwill	Intangible Assets and Goodwill Intangible assets consist primarily of acquired franchise operating rights, franchise related customer relationships and goodwill. Franchise operating rights represent the value attributable to agreements with local franchising authorities, which allow access to homes in the public right of way. The Company’s franchise operating rights were acquired through business combinations. The Company does not amortize franchise operating rights as it has determined that they have an indefinite life. Costs incurred in negotiating and renewing franchise operating agreements are expensed as incurred. Franchise related customer relationships represent the value to the Company of the benefit of acquiring the existing cable subscriber base and are amortized over the estimated life of the subscriber base (four years) on a straight-line basis, which is shorter than the economic useful life, which approximates an accelerated method. Goodwill represents the excess purchase price over the fair value of the identifiable net assets acquired in business combinations.
Asset Impairments	Asset Impairments Long-lived Assets The Company evaluates the recoverability of its long-lived assets whenever events or substantive changes in circumstances indicate that the carrying amount may not be recoverable. The evaluation is based on the undiscounted cash flows generated by the underlying asset groups, including estimated future operating results, trends or other determinants of fair value. If the total of the expected future undiscounted cash flows were less than the carrying amount of the asset group, the Company would recognize an impairment charge to the extent the carrying amount of the asset group exceeds its estimated fair value. The Company had no triggering events or impairment of its long-lived assets in any of the periods presented. Franchise Operating Rights The Company evaluates the recoverability of its franchise operating rights at least annually on October 1, or more frequently whenever events or substantive changes in circumstances indicate that the assets might be impaired. The Company evaluates the franchise operating rights for impairment by comparing the carrying value of the intangible asset to its estimated fair value utilizing both quantitative and qualitative methods. Any excess of the carrying value over the fair value would be expensed as an impairment loss. The Company calculates the fair value of franchise operating rights using the multi-period excess earnings method, an income approach, which calculates the value of an intangible asset by discounting its future cash flows. The fair value is determined based on estimated discrete discounted future cash flows attributable to each franchise operating right intangible asset using assumptions consistent with internal forecasts. Assumptions key in estimating fair value under this method include, but are not limited to, revenue and subscriber growth rates (less anticipated customer churn), operating expenditures, capital expenditures (including any build out), market share achieved, contributory asset charge rates, tax rates and discount rate. The discount rate used in the model represents a weighted average cost of capital and the perceived risk associated with an intangible asset such as franchise operating rights. See Note 7 - Franchise Operating Rights & Goodwill for discussion of impairment charges recognized for the years ended December 31, 2018 and 2017. Goodwill The Company assesses the recoverability of its goodwill at least annually on October 1, or more frequently whenever events or substantive changes in circumstances indicate that the asset might be impaired. The Company may first choose to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill. If the Company determines that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then the Company performs a quantitative analysis. The Company may also choose to by-pass the qualitative assessment and proceed directly to the quantitative analysis. In the quantitative analysis, the Company utilizes a discounted cash flow analysis to estimate the fair value of goodwill and compares such value to the carrying amount. Any excess of the carrying value of goodwill over the estimated fair value of goodwill would be expensed as an impairment loss. Significant judgment by management is required to determine estimates and assumptions used in the valuation of plant, property and equipment, intangible assets and goodwill. The Company assessed its reporting units as part of its annual analysis on October 1 and determined that it had one reporting unit for goodwill. See Note 7 - Franchise Operating Rights & Goodwill for further discussion on the change in reporting units and a discussion of impairment charges recognized for the years ended December 31, 2018 and 2017.
Debt Issuance Costs	Debt Issuance Costs Debt issuance costs incurred by the Company are capitalized and are amortized over the life of the related debt using the effective interest rate method and are included in long-term debt in the accompanying consolidated balance sheets.
Other Noncurrent Assets	Other Noncurrent Assets Other noncurrent assets are comprised primarily of long-term prepaid software costs, prepaid franchise fees, and prepaid site leases. All prepaids are recognized as operating expenses or selling, general, and administrative expense over the period of usage.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Carrying amounts reported in the consolidated balance sheets for cash and cash equivalents are carried at fair value. The carrying amounts reported in the consolidated balance sheets for accounts receivable and accounts payable approximate fair value due to their short term maturities. The fair value of long-term debt is based on the debt’s variable rate of interest and the Company’s own credit risk and risk of nonperformance, as required by the authoritative guidance. Certain financial instruments potentially subject the Company to concentrations of credit risk. These financial instruments consist primarily of trade receivables and cash and cash equivalents. The Company places its cash and cash equivalents with high credit quality financial institutions. The Company does not enter into master netting arrangements. The Company periodically assesses the creditworthiness of the institutions with which it invests. The Company does, however, maintain invested balances in excess of federally insured limits.
Programming Costs and Deferred Credits	Programming Costs and Deferred Credits Programming is acquired for distribution to subscribers, generally pursuant to multi-year license agreements, with rates typically based on the number of subscribers that receive the programming. These programming costs are included in operating expenses in the month the programming is distributed. Deferred credits consist primarily of incentives received or receivable from cable networks for license of their programming. These incentive payments are deferred and recognized over the term of the related programming agreements as a reduction to programming costs in operating expenses.
Asset Retirement Obligations	Asset Retirement Obligations The Company accounts for its asset retirement obligations in accordance with the authoritative guidance which requires an entity to recognize a liability for the fair value of a conditional asset retirement obligation when incurred if the fair value of the liability can be reasonably estimated. Certain of the Company’s franchise agreements and leases contain provisions requiring the Company to restore facilities or remove equipment in the event that the franchise or lease agreement is not renewed. The Company expects to continually renew its franchise agreements. Accordingly, the possibility is remote that the Company would be required to incur significant restoration or removal costs related to these franchise agreements in the foreseeable future. An estimated liability, which could be significant, would be recorded in the unlikely event a franchise agreement containing such a provision were no longer expected to be renewed. An estimate of the obligations related to the removal provisions contained in the Company’s lease agreements has been made and recorded in the consolidated and combined consolidated financial statements; however, the amount is not material.
Revenue Recognition	Revenue Recognition Residential and business subscription services revenue consists primarily of monthly recurring charges for HSD, Video, and Telephony services, including charges for equipment rentals and other regulatory fees, and non-recurring charges for optional services, such as pay-per-view, video-on-demand, and other events provided to the customer. Monthly charges for residential and business subscription services are billed in advance and recognized as revenue over the period of time the associated services are provided to the customer. Charges for optional services are generally billed in arrears and are recognized at the point in time when the services are provided to the customer. Residential and business customers may be charged non-recurring upfront fees associated with installation and other administrative activities. Charges for upfront fees associated with installation and other administrative activities are initially recorded as unearned services revenue and recognized as revenue over the expected period of benefit for residential customers and over the contract term for business customers. The Company is required to pay certain cable franchising authorities an amount based on the percentage of gross revenue derived from Video services. The Company generally passes these fees and other similar regulatory and ancillary fees on to the customer. Revenues from regulatory and other ancillary fees passed on to the customer are reported with the associated service revenue and the corresponding costs are reported as an operating expense. The Company’s trade receivables are subject to credit risk, as customer deposits are generally not required. The Company’s credit risk is limited due to the large number of customers, individually small balances and short payment terms. The Company manages credit risk by screening applicants through the use of internal customer information, identification verification tools and credit bureau data. If a customer account is delinquent, various measures are used to collect amounts owed, including termination of the customer’s service.
Advertising Costs	Advertising Costs The cost of advertising is expensed as incurred and is included in selling, general and administrative expenses in the accompanying consolidated and combined consolidated statements of operations. Advertising expense during the years ended December 31, 2018, 2017 and 2016 was $31.2 million, $23.3 million and $22.9 million, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the difference is expected to reverse. Additionally, the impact of changes in the tax rates and laws on deferred taxes, if any, is reflected in the financial statements in the period of enactment. As a result of the Restructuring, WOW Finance became a single member LLC for U.S. federal income tax purposes. The Restructuring is treated as a change in tax status related to WOW Finance, since a single member LLC is required to record current and deferred income tax taxes reflecting the results of its operations. From time to time, the Company engages in transactions in which the tax consequences may be subject to uncertainty. Examples of such transactions include business acquisitions and dispositions, including dispositions designed to be tax free, issues related to consideration paid or received, investments and certain financing transactions. Significant judgment is required in assessing and estimating the tax consequences of these transactions. The Company prepares and files tax returns based on interpretation of tax laws and regulations. In the normal course of business, the tax returns are subject to examination by various taxing authorities. Such examinations may result in future tax, interest and penalty assessments by these taxing authorities. In determining the Company’s income tax provision for financial reporting purposes, the Company establishes a reserve for uncertain income tax positions unless such positions are determined to be more likely than not of being sustained upon examination, based on their technical merits. That is, for financial reporting purposes, the Company only recognizes tax benefits taken on the tax return that the Company believes are more likely than not of being sustained. There is considerable judgment involved in determining whether positions taken on the tax return are more likely than not of being sustained. The Company adjusts its tax reserve estimates periodically because of ongoing examinations by, and settlements with, the various taxing authorities, as well as changes in tax laws, regulations and interpretations. The consolidated income tax provision of any given year includes adjustments to prior year income tax accruals that are considered appropriate and any related estimated interest. The Company’s policy is to recognize, when applicable, interest and penalties on uncertain income tax positions as part of income tax provision.
Derivative Financial Instruments	Derivative Financial Instruments The Company may use derivative financial instruments to manage its exposure to fluctuations in interest rates by entering into interest rate exchange agreements such as interest rate swaps and interest rate caps. All derivatives, whether designated as a hedge or not, are required to be recorded on the consolidated balance sheet at fair value. If the derivative is not designated as a hedge, changes in the fair value of the derivative are recognized in earnings. Refer to Note 11 – Derivative Instruments and Hedging Activities for a discussion of hedging activities for the year ended December 31, 2018.
Stock-based Compensation	Stock-based Compensation The Company’s stock-based compensation consists of awards of management incentive units (prior to the Company’s IPO) and restricted stock awards (subsequent to the Company’s IPO). Compensation costs associated with these awards are based on the estimated fair value at the date of grant and are recognized over the period in which any related services are provided or when it is probable any related performance condition will be met and distributions are declared. The Company currently does not estimate forfeitures on the restricted stock awards but accounts for forfeitures as they occur.
Segments	Segments The Company’s chief operating decision maker (“CODM”) regularly reviews the Company’s results to assess the Company’s performance and allocates resources at a consolidated level. Although the consolidated results include the Company’s three products (i) HSD; (ii) Video; and (iii) Telephony and are used to assess performance by product(s), decisions to allocate resources (including capital) are made to benefit the consolidated Company. The three products are delivered through a unified network and have similar types or classes of customers. Furthermore, the decision to allocate resources to plant maintenance and to upgrade the Company’s service delivery over a unified network to the customer benefits all three product offerings and is not based on any given service product. As such, management has determined that the Company has one reportable segment, broadband services.
Recently Issued Accounting Standards and Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, Leases (Topic 842) (“ASU 2016-02”). Under ASU 2016-02, an entity is required to recognize right-of-use assets and lease liabilities on its consolidated balance sheet and disclose key information about leasing arrangements. ASU 2016-02 offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for interim and annual reporting periods beginning after December 15, 2018 (January 1, 2019 for the Company). ASU 2016-02 was subsequently amended by ASU 2018-01, Land Easement Practical Expedient for Transition to Topic 842, ASU 2018-10, Codification Improvements to Topic 842, Leases, ASU 2018-11, Targeted Improvements (“ASU 2018-11”) and ASU 2018-20, Narrow-Scope Improvements for Lessors. The Company adopted the new guidance on the effective date of January 1, 2019 and used the adoption date as the date of initial application as allowed under ASU 2018-11. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before January 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the ‘package of practical expedients’, which permits the Company not to reassess under the new standard the Company’s prior conclusions about lease identification, lease classification and initial direct costs, and the practical expedient pertaining to land easements, which allows the Company to not evaluate under Topic 842 existing or expired land easements that were not previously accounted for as leases under current Topic 840. The Company did not elect the use-of-hindsight transition practical expedient. The Company adopted ASU 2016-02 utilizing the effective date method. The new standard resulted in the recording of right-of-use assets and liabilities for the Company’s operating leases of approximately $23.9 million and $25.0 million, respectively, as of January 1, 2019. The difference between the right-of-use assets and liabilities primarily represents the existing accrued rent balance, which was reclassified upon adoption. The adoption of the standard is not expected to have a material impact on the Company’s results from operations and cash flows. The adoption of the new standard will result in additional disclosures around amount, timing and uncertainty of cash flows arising from leases including quantitative and qualitative information including significant judgments in applying the new standard. The new standard also provides practical expedients for the Company’s ongoing accounting. The Company elected the short-term lease recognition exemption for all leases that qualify, meaning the Company will not recognize right-of-use assets or lease liabilities for existing and new lease agreements that have a term of less than 12 months. The Company elected the practical expedient to not separate lease and non-lease components for all of its leases, including those for which the Company is a lessee and those for which it is a lessor. ASU 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract In August 2018, the FASB issued ASU 2018-15, Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract (“ASU 2018-15”), which requires a customer in a hosting arrangement that is a service contract to apply the guidance on internal-use software to determine which implementation costs to recognize as an asset and which costs to expense. Costs to develop or obtain internal-use software that cannot be capitalized under Subtopic 350-40, Internal-Use Software, such as training costs and certain data conversion costs, also cannot be capitalized for a hosting arrangement that is a service contract. The amendments require a customer in a hosting arrangement that is a service contract to determine whether an implementation activity relates to the preliminary project stage, the application development stage, or the post-implementation stage. Costs for implementation activities in the application development stage will be capitalized depending on the nature of the costs, while costs incurred during the preliminary project and post-implementation stages will be expensed immediately. ASU 2018-15 is effective for public business entities for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the timing of adopting this guidance and the impact of adoption on its financial position, results of operations and cash flows. Recently Adopted Accounting Pronouncements ASU 2014-09, Revenue from Contracts with Customers (Topic 606) In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) (“ASC 606”). ASC 606 supersedes the revenue recognition requirements in ASC Topic 605, Revenue Recognition, and most industry-specific guidance. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity is required to follow five steps which are comprised of (a) identifying the contract(s) with a customer; (b) identifying the performance obligations in the contract; (c) determining the transaction price; (d) allocating the transaction price to the performance obligations in the contract and (e) recognizing revenue when (or as) the entity satisfies a performance obligation. The Company adopted ASC 606 on January 1, 2018 using the modified retrospective transition method and recorded the cumulative effect to the Company’s opening accumulated deficit of $9.1 million, net of tax, representing: (i) the recognition of a contract liability associated with “open” or “non-completed” month-to-month and fixed term service contracts containing fees for installation related activities, (ii) the recognition of an asset for costs of obtaining contracts with customers, associated with “open” or “non-completed” month-to-month and fixed term service contracts, and (iii) the income tax impacts of items (i) and (ii) above. A completed contract is defined in ASC 606 as a contract for which the Company has recognized all or substantially all of the revenue under the previous revenue recognition rules. In addition to applying the new revenue recognition rules under ASC 606 only to open or non-completed contracts, the Company has elected to apply the practical expedient related to contract modifications and have not separately evaluated the effects of contract modifications prior to January 1, 2018 in determining the adjustment to the Company’s opening accumulated deficit. Prior to the adoption of ASC 606, the Company recognized revenue related to installation activities upfront to the extent of direct selling costs, which generally resulted in recognition of revenue when the installation related activities had been provided to the customer. Under ASC 606, the majority of the Company’s installation related activities are not considered to be separate performance obligations and non-refundable upfront fees related to installations are assessed to determine whether they provide the customer with a material right. Following the adoption of ASC 606, the Company began recognizing upfront fees for installation related activities as revenue (i) over the period which the customer is expected to benefit from the ability to avoid paying an additional fee upon renewal for month-to-month residential subscription service contracts and (ii) over the term of the contract for business subscription service contracts. In addition, the Company began recognizing an asset for costs associated with obtaining contracts with customers, including sales commissions, and amortizing these costs over the expected period of benefit. The following tables summarize the impacts of adopting ASC 606 on the Company’s consolidated balance sheet and statements of operations as of and for the year ended December 31, 2018. Consolidated Balance Sheet As of December 31, 2018 Without adoption of As Reported Adjustments Topic 606 (in millions) Assets Current assets: Prepaid expenses and other $ 15.4 $ (6.0) $ 9.4 Total current assets 112.4 (6.0) 106.4 Other noncurrent assets 32.2 (20.3) 11.9 Total assets $ 2,419.6 $ (26.3) $ 2,393.3 Liabilities and Stockholders’ Deficit Current liabilities: Current portion of unearned service revenue $ 60.2 $ (3.3) $ 56.9 Total current liabilities 224.1 (3.3) 220.8 Deferred income taxes, net 201.4 (0.2) 201.2 Other noncurrent liabilities 13.0 (0.6) 12.4 Total liabilities 2,709.9 (4.1) 2,705.8 Accumulated deficit (519.3) (22.2) (541.5) Total stockholders’ deficit (290.3) (22.2) (312.5) Total liabilities and stockholders’ deficit $ 2,419.6 $ (26.3) $ 2,393.3 Consolidated Statements of Operations Year ended December 31, 2018 Without adoption of As Reported Adjustments Topic 606 (in millions) Revenue $ 1,153.8 $ 1.8 $ 1,155.6 Costs and expenses: Selling, general and administrative 154.1 14.9 169.0 1,175.4 14.9 1,190.3 Loss from operations (21.6) (13.1) (34.7) Loss before provision for income taxes (152.4) (13.1) (165.5) Net loss $ (90.6) $ (13.1) $ (103.7) ASU 2018-16, List of Benchmark Interest Rates for Hedge Accounting In October 2018, the FASB issued ASU 2018-16, List of Benchmark Interest Rates for Hedge Accounting (“ASU 2018-16”), which amends ASC 815 to add the overnight index swap (“OIS”) rate based on the secured overnight financing rate as a fifth U.S. benchmark interest rate. The other four eligible benchmark interest rates under ASC 815 are: (1) interest rates on direct Treasury obligations of the U.S. government, (2) the LIBOR swap rate, (3) the OIS rate based on the Fed Funds effective rate, and (4) the Securities Industry and Financial Markets Association municipal swap rate. ASU 2018-16 is effective concurrently with the adoption of ASC 2017-12. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows. ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities (“ASU 2017-12”), which changes the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results. ASU 2017-12 eliminates the concept of separately recognizing periodic hedge ineffectiveness for cash flow and net investment hedges. ASU 2017-12 is effective for public companies for fiscal years beginning after December 15, 2018; however, the Company elected to early adopt this ASU in the second quarter of 2018 in conjunction with entering into an interest rate derivative instrument. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows. ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (“ASU 2017-04”), which eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Under the amendments in the new ASU, goodwill impairment testing will be performed by comparing the fair value of the reporting unit with its carrying amount and recognizing an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The new standard is effective for annual and interim goodwill impairment tests in fiscal years beginning after December 15, 2019, and should be applied on a prospective basis. Early adoption is permitted for annual or interim goodwill impairment testing performed after January 1, 2017. The Company early adopted this standard in the fourth quarter of 2017 in conjunction with its annual goodwill impairment assessment. ASU 2016-16, Intra-Entity Transfers of Assets Other Than Inventory In October 2016, the FASB issued ASU 2016-16, Intra-Entity Transfers of Assets Other Than Inventory (“ASU 2016-16”). ASU 2016-16 eliminates the current prohibition on the recognition of the income tax effects on the transfer of assets among subsidiaries. After adoption of this ASU, the income tax effects associated with these transfers, except for the transfer of inventory, will be recognized in the period the asset is transferred versus the current deferral and recognition upon either the sale of the asset to a third party or the remaining useful life of the asset. The standard became effective for the Company beginning January 1, 2018, and requires any deferred taxes not yet recognized on intra-entity transfers to be recorded to retained earnings under a modified retrospective approach. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows. ASU 2016-15, Statement of Cash Flows (Topic 230) In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230) (“ASU 2016-15”), making changes to the classification of certain cash receipts and cash payments in order to reduce diversity in presentation. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. The update addresses eight specific cash flow issues, of which only one is applicable to the Company's financial statements. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows. ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (“ASU 2016-01”), which amends the recognition, measurement, presentation, and disclosure of financial instruments. ASU 2016-01 contains several amendments of which only the amendment to present financial assets and financial liabilities by measurement category and form of financial asset applies to the Company. The adoption of this pronouncement did not have a material impact on the Company’s financial position, results of operations or cash flows.

Organization and Basis of Pre_2

Organization and Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2018
Prior Period Adjustment [Abstract]
Schedule of Error Corrections and Prior Period Adjustments	Year ended Year ended December 31, 2017 December 31, 2016 As Reported As Restated As Reported As Restated Consolidated Balance Sheets: (in millions) Assets Goodwill $ 384.1 $ 481.9 $ 568.0 $ 665.8 Total assets $ 2,441.6 $ 2,539.4 $ 2,770.8 $ 2,868.6 Liabilities and Stockholders’ Deficit Other noncurrent liabilities $ 7.0 $ 7.4 $ 19.1 $ 19.1 Deferred income taxes, net 220.4 255.2 370.2 430.1 Total liabilities 2,646.0 2,681.2 3,488.8 3,548.7 Accumulated deficit (500.4) (437.8) (659.9) (622.0) Total stockholders’ deficit (204.4) (141.8) (718.0) (680.1) Total liabilities and stockholders’ deficit $ 2,441.6 $ 2,539.4 $ 2,770.8 $ 2,868.6 Year ended Year ended December 31, 2017 December 31, 2016 As Reported As Restated As Reported As Restated Consolidated Statements of Operations: (in millions) Income tax benefit (expense) $ 132.5 $ 157.2 $ 27.3 $ (32.6) Net income (loss) $ 159.5 $ 184.2 $ 26.3 $ (33.6) Year ended Year ended December 31, 2017 December 31, 2016 As Reported As Restated As Reported As Restated Consolidated Statements of Cash Flows: (in millions) Net income (loss) $ 159.5 $ 184.2 $ 26.3 $ (33.6) Deferred income taxes (149.8) (174.8) (36.3) 23.6 Payables and accruals (45.6) (45.3) (26.0) (26.0)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies
Schedule of change in the allowance for doubtful accounts	The change in the allowance for doubtful accounts consists of the following for the years ended December 31, (in millions): 2018 2017 Balance at beginning of year $ 5.8 $ 9.4 Provision charged to expense 20.2 19.7 Accounts written off (19.7) (25.0) Other 1.2 1.7 Balance at end of year $ 7.5 $ 5.8
Schedule of estimated useful lives of plant, property and equipment	Estimated Useful Asset Category Lives (Years) Office and technical equipment 3 - 10 Computer equipment and software Customer premise equipment Vehicles Telephony infrastructure 5 - 7 Headend equipment Distribution facilities Building and leasehold improvements 5 - 20
Summary of impacts of adopting ASC 606 on condensed consolidated balance sheet and statements of operations	Consolidated Balance Sheet As of December 31, 2018 Without adoption of As Reported Adjustments Topic 606 (in millions) Assets Current assets: Prepaid expenses and other $ 15.4 $ (6.0) $ 9.4 Total current assets 112.4 (6.0) 106.4 Other noncurrent assets 32.2 (20.3) 11.9 Total assets $ 2,419.6 $ (26.3) $ 2,393.3 Liabilities and Stockholders’ Deficit Current liabilities: Current portion of unearned service revenue $ 60.2 $ (3.3) $ 56.9 Total current liabilities 224.1 (3.3) 220.8 Deferred income taxes, net 201.4 (0.2) 201.2 Other noncurrent liabilities 13.0 (0.6) 12.4 Total liabilities 2,709.9 (4.1) 2,705.8 Accumulated deficit (519.3) (22.2) (541.5) Total stockholders’ deficit (290.3) (22.2) (312.5) Total liabilities and stockholders’ deficit $ 2,419.6 $ (26.3) $ 2,393.3 Consolidated Statements of Operations Year ended December 31, 2018 Without adoption of As Reported Adjustments Topic 606 (in millions) Revenue $ 1,153.8 $ 1.8 $ 1,155.6 Costs and expenses: Selling, general and administrative 154.1 14.9 169.0 1,175.4 14.9 1,190.3 Loss from operations (21.6) (13.1) (34.7) Loss before provision for income taxes (152.4) (13.1) (165.5) Net loss $ (90.6) $ (13.1) $ (103.7)

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2018
Revenue from Contracts with Customers
Schedule of revenue by service offering	Revenue by service offering is set forth in the table below (in millions): Year ended December 31, 2018 Residential Business Total Subscription Subscription Revenue HSD $ 393.6 $ 73.5 $ 467.1 Video 465.3 14.1 479.4 Telephony 74.4 41.9 116.3 Total subscription services revenue $ 933.3 $ 129.5 $ 1,062.8 Other business services revenue (1) — — 28.1 Other revenue — — 62.9 Total revenue $ 933.3 $ 129.5 $ 1,153.8 (1) Includes wholesale and colocation revenue of $21.9 million for the year ended December 31, 2018.
Summary of expected revenue to be recognized in future periods related to performance obligations which have not been satisfied or are partially unsatisfied	2019 2020 2021 Thereafter Total (in millions) Subscription services $ 72.4 $ 40.4 $ 15.4 $ 7.9 $ 136.1 Other business services 4.8 1.6 0.7 0.7 7.8 Total expected revenue $ 77.2 $ 42.0 $ 16.1 $ 8.6 $ 143.9

Plant, Property and Equipment (

Plant, Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Plant, Property and Equipment, Net
Schedule of plant, property and equipment	December 31, December 31, 2018 2017 (in millions) Distribution facilities $ 1,543.3 $ 1,373.6 Customer premise equipment 440.4 414.5 Head-end equipment 321.9 320.4 Telephony infrastructure 94.8 92.4 Computer equipment and software 129.1 107.6 Vehicles 36.5 36.0 Buildings and leasehold improvements 46.3 44.6 Office and technical equipment 32.7 32.8 Land 6.2 6.2 Construction in progress (including material inventory and other) 157.8 95.2 Total plant, property and equipment 2,809.0 2,523.3 Less accumulated depreciation (1,755.6) (1,598.6) $ 1,053.4 $ 924.7

Franchise Operating Rights & _2

Franchise Operating Rights & Goodwill (Tables)	12 Months Ended
	Dec. 31, 2018
Franchise Operating Rights & Goodwill
Schedule of changes in the carrying amounts of franchise operating rights and goodwill	January 1, December 31, 2018 Acquisitions Sale Impairment 2018 (in millions) Franchise operating rights $ 952.4 $ — $ — $ (143.2) $ 809.2 Goodwill - As restated 481.9 — — (73.1) 408.8 $ 1,434.3 $ — $ — $ (216.3) $ 1,218.0 January 1, December 31, 2017 Acquisitions Sale (1) Impairment 2017 (in millions) Franchise operating rights $ 1,066.6 $ — $ (100.1) $ (14.1) $ 952.4 Goodwill - As restated 665.8 — (50.6) (133.3) 481.9 $ 1,732.4 $ — $ (150.7) $ (147.4) $ 1,434.3 (1) See note 5 for discussion of asset sales.

Intangible Assets Subject to _2

Intangible Assets Subject to Amortization (Tables)	12 Months Ended
	Dec. 31, 2018
Intangible Assets Subject to Amortization
Schedule of intangible assets subject to amortization consist primarily of customer relationships and changes in the carrying amounts	January 1, December 31, 2018 Acquisitions Sale Amortization 2018 (in millions) Customer relationships $ 2.5 $ — $ — $ (1.0) $ 1.5 Other 3.0 0.4 — (1.3) 2.1 $ 5.5 $ 0.4 $ — $ (2.3) $ 3.6 January 1, December 31, 2017 Acquisitions Sale Amortization 2017 (in millions) Customer relationships $ 3.6 $ — $ — $ (1.1) $ 2.5 Other 4.0 0.6 (0.1) (1.5) 3.0 $ 7.6 $ 0.6 $ (0.1) $ (2.6) $ 5.5
Schedule of amortization expenses of the intangible assets	Scheduled amortization of the Company’s intangible assets as of December 31, 2018 for the next five years is as follows (in millions): 2019 $ 1.7 2020 0.8 2021 0.3 2022 0.2 2023 0.2 Thereafter 0.4 $ 3.6

Accrued Liabilities and Other (

Accrued Liabilities and Other (Tables)	12 Months Ended
	Dec. 31, 2018
Accrued Liabilities and Other
Schedule of accrued liabilities and other	December 31, December 31, 2018 2017 (in millions) Programming costs $ 35.4 $ 32.2 Franchise and revenue sharing fees 12.0 12.2 Payroll and employee benefits 19.7 11.5 Property, income, sales and use taxes 7.4 18.9 Utility pole rentals 2.5 1.5 Interest rate swaps 2.6 — Other accrued liabilities 13.6 10.7 $ 93.2 $ 87.0

Long-Term Debt and Capital Le_2

Long-Term Debt and Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2018
Long-Term Debt and Capital Lease Obligations
Summary of long-term debt and capital leases	December 31, December 31, 2018 2017 Available borrowing Effective Outstanding Outstanding capacity interest rate (1) balance balance (in millions) Long-term debt: Term B Loans, net(2) $ — 5.66 % $ 2,240.9 $ 2,261.4 Revolving Credit Facility(3) 234.5 5.34 % 60.0 — Total long-term debt $ 234.5 2,300.9 2,261.4 Capital lease obligations 5.1 2.8 Total long-term debt and capital lease obligations 2,306.0 2,264.2 Debt issuance costs, net(4) (10.5) (13.0) Sub-total 2,295.5 2,251.2 Less current portion (24.1) (24.0) Long-term portion $ 2,271.4 $ 2,227.2 (1) Represents the effective interest rate in effect for all borrowings outstanding as of December 31, 2018 pursuant to each debt instrument including the applicable margin. (2) At December 31, 2018 includes $10.6 million of net discounts. (3) Available borrowing capacity at December 31, 2018 represents $300.0 million of total availability less outstanding letters of credit of $5.5 million. Letters of credit are used in the ordinary course of business and are released when the respective contractual obligations have been fulfilled by the Company. (4) At December 31, 2018, debt issuance costs include $7.7 million related to Term B Loans and $2.8 million related the Revolving Credit Facility.
Schedule of amortization of debt issuance costs and accretion of debt premium and discount	Amortization of debt issuance costs and debt discount and accretion of debt premium, which are both included in interest expense in the accompanying consolidated and combined consolidated statements of operations, for the three years ended December 31, 2018, 2017 and 2016 are as follows (in millions): December 31, 2018 2017 2016 Amortization of deferred issuance costs $ 2.4 $ 4.0 $ 8.7 Accretion of debt premium — (1.1) (2.5) Amortization of debt discount 2.3 2.1 1.4
Schedule of maturities of long-term debt, excluding capital lease obligations	Maturities of long-term debt, excluding capital lease obligations, as of December 31, 2018 are as follows (in millions): Long-term Debt Year ended December 31, 2019 $ 22.8 Year ended December 31, 2020 22.8 Year ended December 31, 2021 22.8 Year ended December 31, 2022 82.8 Year ended December 31, 2023 2,149.7 Thereafter — $ 2,300.9

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2018
Derivative Instruments
Schedule of notional amounts, fair values and classification of outstanding derivatives	Fair Value Fair Value Accrued Other Liabilities Non-Current and Other Liabilities Derivatives Designated as Hedging Instruments (in millions) Interest rate swap contracts $ 2.6 $ 4.0
Schedule of gains and losses on derivatives	Year ended December 31, 2018 2017 Interest rate swap contracts(1) (in millions) Loss recorded in AOCI on derivatives $ 6.5 $ — Loss reclassified from AOCI into income — — (1) Losses on derivatives reclassified from AOCI into income will be included in “Interest expense” in the consolidated statements of operations, the same income statement line item as the earnings effect of the hedged item.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Measurements
Summary of financial assets and liabilities measured at fair value on a recurring basis	Level 1 Level 2 Level 3 Total (in millions) Financial Liabilities Interest rate swaps (1) $ — $ 6.6 $ — $ 6.6 Long-term debt (2) — 2,093.9 — 2,093.9 Total $ — $ 2,100.5 $ — $ 2,100.5 (1) Measured as the present value of all expected future cash flows based on the LIBOR-based swap yield curves as of December 31, 2018. The present value calculation uses discount rates that have been adjusted to reflect the credit quality of the Company and its counterparties. (2) Measured based on dealer quotes considering current market rates for the Company’s credit facility. The ratio of the Company’s aggregate debt balance has trended from quoted market prices in active markets to quoted prices in non-active markets. Debt fair value does not include debt issuance costs and discount.

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2018
Equity
Schedule of purchase of common stock	December 31, 2018 2017 Share buybacks 7,098,637 461,173 Income tax withholding 332,503 — 7,431,140 461,173

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Stock-Based Compensation
Summary of the restricted stock awards activity	Year Ended December 31, 2018 2017 Weighted Average Weighted Average Shares Grant Price Shares Grant Price Outstanding, beginning of period 1,914,570 $ 16.82 — Granted 2,116,546 7.78 2,039,555 $ 16.87 Vested (1,242,930) 17.08 — Forfeited (431,768) 13.19 (124,985) $ 17.64 Outstanding, end of period (1) 2,356,418 $ 9.23 1,914,570 $ 16.82 (1) The total outstanding non-vested shares of restricted stock awards granted to employees and directors are included in total outstanding shares as of December 31, 2018.
Summary of activity in the units	Class D Units Outstanding at January 1, 2016 — Granted 215,521 Forfeited unvested (13,825) Outstanding at December 31, 2016 201,696 Vested converted to D units (48,939) Cancelled unvested (152,757) Outstanding at December 31, 2017 —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Taxes
Schedule of components of the Company's deferred tax assets and deferred tax liabilities	2017 2018 As Restated (in millions) Non-current deferred income tax (assets) liabilities: Allowances and other reserves $ (7.1) $ (6.2) Net operating loss carryforwards (172.8) (146.9) Deferred revenue (0.2) (0.2) Depreciation and amortization 154.6 116.1 Franchise operating rights 204.7 245.3 AMT credit — (8.8) Other (2.5) (4.5) Valuation Allowance 24.8 60.5 Total net deferred tax liabilities $ 201.5 $ 255.3
Schedule of income tax benefit (expense) from continuing operations	2017 2016 2018 As Restated As Restated (in millions) Current tax benefit (expense) Federal $ 8.8 $ (5.7) $ (0.5) State (1.0) (11.9) (8.5) Total Current 7.8 (17.6) (9.0) Deferred tax benefit (expense) Federal 44.8 179.6 (0.8) State 9.2 (4.8) (22.8) Total Deferred 54.0 174.8 (23.6) Income tax benefit, net $ 61.8 $ 157.2 $ (32.6)
Schedule of reconciliation of the income tax provision computed at statutory tax rates to the income tax provision	2017 2016 2018 As Restated As Restated (in millions) Statutory Federal income taxes $ 32.0 $ (9.5) $ 0.4 State income taxes 7.4 (2.1) 4.8 Uncertain tax positions (0.1) (3.2) (17.7) Tax status & tax rate change 1.3 4.0 (27.9) Other true-ups 1.0 1.2 0.5 Equity compensation (1.9) — — Other permanent differences (0.3) (0.5) (0.4) Goodwill impairment (11.2) (35.1) — Corporate Tax Reform — 101.8 — Change in valuation allowance 33.6 100.6 7.7 Income tax benefit (expense), net $ 61.8 $ 157.2 $ (32.6)
Schedule of reconciliation of the total amounts of unrecognized tax benefits	Year Ended December 31, 2017 2016 2018 As Restated As Restated (in millions) Unrecognized tax benefits—January 1st $ 30.9 $ 31.5 $ 0.5 Gross increases—tax positions in prior period — 3.8 19.6 Gross decreases—tax positions in prior period (2.9) (2.6) — Gross increases—tax positions in current period — 14.2 12.0 Settlements — (1.2) (0.6) Gross change related to Tax Reform — (14.8) — Unrecognized tax benefits—December 31st $ 28.0 $ 30.9 $ 31.5

Earnings (Loss) per Common Sh_2

Earnings (Loss) per Common Share (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings (Loss) per Common Share
Schedule of computation of income per share	For the Year Ended December 31, 2017 2016 2018 As Restated As Restated (in millions, except for share and per share data) Net (loss) income $ (90.6) $ 184.2 $ (33.6) Basic weighted-average shares 81,808,425 78,778,640 65,837,555 Effect of dilutive securities: Restricted stock awards — 137,306 — Diluted weighted-average shares 81,808,425 78,915,946 65,837,555 Basic net (loss) income per share $ (1.11) $ 2.34 $ (0.51) Diluted net (loss) income per share $ (1.11) $ 2.34 $ (0.51)

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2018
Employee Benefits
Schedule of assets and liabilities of the plan included in the accompanying combined consolidated balance sheets	December 31, 2018 2017 (in millions) Prepaid expenses and other (current assets) $ 1.5 $ 1.6 Accrued liabilities and other (current liabilities) $ 1.5 $ 1.6

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies
Schedule of Contract Obligation	Payment due by period Total 2019 2020 2021 2022 2023 Thereafter (in millions) Long term debt obligations $ 2,300.9 $ 22.8 $ 22.8 $ 22.8 $ 82.8 $ 2,149.7 $ — Capital lease obligations (1) 5.1 1.3 1.3 1.2 0.9 0.4 — Operating lease obligations (2) 30.2 7.2 5.4 4.7 4.0 2.4 Total $ 2,336.2 $ 31.3 $ 29.5 $ 28.7 $ 87.7 $ 2,152.5 $ (1) At December 31, 2018 and 2017, the amount of property and equipment, net, recorded under capital leases was $3.5 million and $2.8 million, respectively (note 6). This amount primarily relates to certain equipment and vehicles. Depreciation of assets under capital lease is included in depreciation and amortization in our consolidated and combined consolidated statements of operations. (2) The Company leases office and warehouse space under both cancelable and non-cancelable operating leases. Rental expense under operating lease agreements during the years ended December 31, 2018, 2017 and 2016 was $9.2 million, $8.8 million and $8.3 million, respectively. The Company expects that in the normal course of business, operating leases that expire generally will be renewed or replaced by similar leases.

Quarterly Financial Informati_2

Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information (Unaudited)
Summary of the company's selected quarterly financial information	Year Ended December 31, 2018 First Second Third Fourth Quarter (1) Quarter Quarter Quarter (in millions) Revenue $ 285.5 $ 291.3 $ 291.6 $ 285.4 Income (loss) from operations $ (174.7) $ 47.9 $ 57.1 $ 48.1 Net income (loss) $ (162.0) $ 24.6 $ 30.5 $ 16.3 Basic earnings (loss) per share $ (1.92) $ 0.30 $ 0.38 $ 0.20 Dilutive earnings (loss) per share $ (1.92) $ 0.30 $ 0.37 $ 0.20 (1) Includes non-cash impairment charges of $216.3 million. Year Ended December 31, 2017 First Second Third Fourth Quarter Quarter Quarter Quarter(2) (in millions) Revenue $ 300.0 $ 297.5 $ 297.8 $ 292.8 Income (loss) from operations $ 59.1 $ 56.3 $ 57.5 $ (2.2) Net income (loss) $ 72.4 $ 5.0 $ (2.1) $ 108.9 Basic earnings (loss) per share $ 1.09 $ 0.07 $ (0.02) $ 1.25 Dilutive earnings (loss) per share $ 1.09 $ 0.07 $ (0.02) $ 1.25 (2) Includes non-cash impairment charges of $147.4 million.
Schedule of quarterly financial information on error corrections and prior period adjustments	March 31, 2018 June 30, 2018 September 30, 2018 As Reported As Restated As Reported As Restated As Reported As Restated Consolidated Balance Sheets: (in millions) Assets Goodwill $ 270.9 $ 408.8 $ 270.9 $ 408.8 $ 270.9 $ 408.8 Total assets $ 2,165.0 $ 2,302.9 $ 2,196.8 $ 2,334.7 $ 2,250.8 $ 2,388.7 Liabilities and Stockholders’ Deficit Deferred income taxes, net 178.4 212.6 168.8 203.6 161.6 196.3 Other noncurrent liabilities 7.8 8.2 8.4 8.9 8.9 9.4 Total liabilities 2,604.1 2,638.7 2,619.2 2,654.5 2,650.1 2,685.3 Accumulated deficit (694.0) (590.7) (668.8) (566.2) (638.3) (535.6) Total stockholders’ deficit (439.1) (335.8) (422.4) (319.8) (399.3) (296.6) Total liabilities and stockholders’ deficit $ 2,165.0 $ 2,302.9 $ 2,196.8 $ 2,334.7 $ 2,250.8 $ 2,388.7 Three months ended Three months ended Six months ended Three months ended Nine months ended March 31, 2018 June 30, 2018 June 30, 2018 September 30, 2018 September 30, 2018 As As As As As As As As As As Consolidated Statements of Operations: (in millions) Impairment losses on intangibles and goodwill $ 256.4 $ 216.3 $ — $ — $ 256.4 $ 216.3 $ — $ — $ 256.4 $ 216.3 (Loss) income from operations (214.8) (174.7) 47.9 47.9 (166.9) (126.8) 57.1 57.1 (109.8) (69.7) Income tax benefit (expense) 41.2 41.8 8.8 8.2 50.0 50.0 7.9 7.9 57.9 57.9 Net income (loss) $ (202.7) $ (162.0) $ 25.2 $ 24.6 $ (177.5) $ (137.4) $ 30.5 $ 30.5 $ (147.0) $ (106.9) June 30, 2017 September 30, 2017 As Reported As Restated As Reported As Restated Consolidated Balance Sheets: (in millions) Assets Goodwill $ 517.4 $ 615.2 $ 517.4 $ 615.2 Total assets $ 3,038.4 $ 3,136.2 $ 2,676.5 $ 2,774.3 Liabilities and Stockholders’ Deficit Accumulated deficit $ (582.5) $ (484.7) $ (584.6) $ (486.8) Total stockholders’ deficit (291.2) (193.4) (288.3) (190.5) Total liabilities and stockholders’ deficit $ 3,038.4 $ 3,136.2 $ 2,676.5 $ 2,774.3 Three months ended December 31, 2017 As Reported As Restated Consolidated Statements of Operations: (in millions) Income tax benefit (expense) $ 116.1 $ 140.8 Net income (loss) $ 84.2 $ 108.9

Organization and Basis of Pre_3

Organization and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2018item
Organization and Basis of Presentation
Number of markets in which high-speed data, video, and telephony services are provided	19

Organization and Basis of Pre_4

Organization and Basis of Presentation - Restatement (Details) $ in Millions	May 01, 2006USD ($)	Dec. 31, 2018USD ($)		Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)		Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2018USD ($)		Dec. 31, 2017USD ($)		Dec. 31, 2016USD ($)		Dec. 31, 2018USD ($)		Dec. 31, 2015USD ($)	[1]
Impact of corrections
Ownership interest of entity acquired in merger transaction (as a percent)	100
Understatement of deferred income tax liabilities	$ 97.8																			$ 138
Understatement of goodwill	$ 97.8																			41
Deferred income tax liabilities		$ 201.4		$ 196.3	$ 203.6	$ 212.6	$ 255.2	[1]				$ 203.6	$ 196.3	$ 201.4		$ 255.2	[1]	$ 430.1		201.4
Deferred income tax benefit														(54)		(174.8)		23.6
Impairment						(216.3)	(147.4)					(216.3)	(216.3)	(216.3)		(147.4)
Understatement of stockholders' equity																				97
Assets
Goodwill		408.8		408.8	408.8	408.8	481.9	[1]	$ 615.2	$ 615.2		408.8	408.8	408.8		481.9	[1]	665.8		408.8
Total assets		2,419.6		2,388.7	2,334.7	2,302.9	2,539.4	[1]	2,774.3	3,136.2		2,334.7	2,388.7	2,419.6		2,539.4	[1]	2,868.6		2,419.6
Liabilities and Stockholders' Deficit
Other noncurrent liabilities		13		9.4	8.9	8.2	7.4	[1]				8.9	9.4	13		7.4	[1]	19.1		13
Deferred income tax liabilities		201.4		196.3	203.6	212.6	255.2	[1]				203.6	196.3	201.4		255.2	[1]	430.1		201.4
Total liabilities		2,709.9		2,685.3	2,654.5	2,638.7	2,681.2	[1]				2,654.5	2,685.3	2,709.9		2,681.2	[1]	3,548.7		2,709.9
Accumulated deficit		(519.3)		(535.6)	(566.2)	(590.7)	(437.8)	[1]	(486.8)	(484.7)		(566.2)	(535.6)	(519.3)		(437.8)	[1]	(622)		(519.3)
Total stockholders' deficit		(290.3)	[2]	(296.6)	(319.8)	(335.8)	(141.8)	[1]	(190.5)	(193.4)		(319.8)	(296.6)	(290.3)	[2]	(141.8)	[1]	(680.1)	[1]	(290.3)	[2]	$ (768.2)
Total liabilities and stockholders' deficit		2,419.6		2,388.7	2,334.7	2,302.9	2,539.4	[1]	2,774.3	3,136.2		2,334.7	2,388.7	2,419.6		2,539.4	[1]	2,868.6		$ 2,419.6
STATEMENTS OF OPERATIONS
Income tax benefit (expense)				7.9	8.2	41.8	140.8					50	57.9	61.8		157.2	[1]	(32.6)	[1]
Net income (loss)		$ 16.3		30.5	24.6	(162)	108.9		(2.1)	5	$ 72.4	(137.4)	(106.9)	(90.6)		184.2	[1]	(33.6)	[1]
STATEMENTS OF CASH FLOWS
Net income (loss)														(90.6)		184.2	[1]	(33.6)	[1]
Deferred income taxes														(54)		(174.8)	[1]	23.6	[1]
Payables and accruals														$ 10.4		(45.3)	[1]	(26)	[1]
2006 Merger Transaction, Errors in accounting for deferred income tax liabilities and goodwill | As Reported
Impact of corrections
Deferred income tax liabilities				161.6	168.8	178.4	220.4					168.8	161.6			220.4		370.2
Impairment						(256.4)						(256.4)	(256.4)
Assets
Goodwill				270.9	270.9	270.9	384.1		517.4	517.4		270.9	270.9			384.1		568
Total assets				2,250.8	2,196.8	2,165	2,441.6		2,676.5	3,038.4		2,196.8	2,250.8			2,441.6		2,770.8
Liabilities and Stockholders' Deficit
Other noncurrent liabilities				8.9	8.4	7.8	7					8.4	8.9			7		19.1
Deferred income tax liabilities				161.6	168.8	178.4	220.4					168.8	161.6			220.4		370.2
Total liabilities				2,650.1	2,619.2	2,604.1	2,646					2,619.2	2,650.1			2,646		3,488.8
Accumulated deficit				(638.3)	(668.8)	(694)	(500.4)		(584.6)	(582.5)		(668.8)	(638.3)			(500.4)		(659.9)
Total stockholders' deficit				(399.3)	(422.4)	(439.1)	(204.4)		(288.3)	(291.2)		(422.4)	(399.3)			(204.4)		(718)
Total liabilities and stockholders' deficit				2,250.8	2,196.8	2,165	2,441.6		$ 2,676.5	$ 3,038.4		2,196.8	2,250.8			2,441.6		2,770.8
STATEMENTS OF OPERATIONS
Income tax benefit (expense)				7.9	8.8	41.2	116.1					50	57.9			132.5		27.3
Net income (loss)				$ 30.5	$ 25.2	(202.7)	84.2					$ (177.5)	$ (147)			159.5		26.3
STATEMENTS OF CASH FLOWS
Net income (loss)																159.5		26.3
Deferred income taxes																(149.8)		(36.3)
Payables and accruals																(45.6)		(26)
2006 Merger Transaction, Errors in accounting for deferred income tax liabilities and goodwill | Adjustment
Impact of corrections
Deferred income tax liabilities							(24.7)									(24.7)		59.9
Deferred income tax benefit																(24.7)		59.9
Impairment						$ 40.1
Liabilities and Stockholders' Deficit
Deferred income tax liabilities							$ (24.7)									$ (24.7)		$ 59.9
[1]	As Restated
[2]	Included in outstanding shares as of December 31, 2018 are 2,356,418 non-vested shares of restricted stock awards granted to employees and directors.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Bad Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Bad Debt
Period of delinquency after which Company disconnects services to customers	60 days
Change in the allowance for doubtful accounts
Balance at beginning of year	$ 5.8	$ 9.4
Provision charged to expense	20.2	19.7	$ 21.4
Accounts written off	(19.7)	(25)
Other	1.2	1.7
Balance at end of year	$ 7.5	$ 5.8	$ 9.4

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Plant, Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2018
Office and technical equipment | Minimum
Estimated Useful Lives
Estimated Useful Lives	3 years
Office and technical equipment | Maximum
Estimated Useful Lives
Estimated Useful Lives	10 years
Computer equipment and software
Estimated Useful Lives
Estimated Useful Lives	3 years
Customer premise equipment
Estimated Useful Lives
Estimated Useful Lives	5 years
Vehicles
Estimated Useful Lives
Estimated Useful Lives	5 years
Telephony infrastructure | Minimum
Estimated Useful Lives
Estimated Useful Lives	5 years
Telephony infrastructure | Maximum
Estimated Useful Lives
Estimated Useful Lives	7 years
Head-end equipment
Estimated Useful Lives
Estimated Useful Lives	7 years
Distribution facilities
Estimated Useful Lives
Estimated Useful Lives	10 years
Buildings and leasehold improvements | Minimum
Estimated Useful Lives
Estimated Useful Lives	5 years
Buildings and leasehold improvements | Maximum
Estimated Useful Lives
Estimated Useful Lives	20 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Intangible Assets and Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets and Goodwill
Estimated life of franchise related customer relationships, based on subscriber base	4 years
Impairment of long-lived assets	$ 0	$ 0	$ 0

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Consolidation and Basis of Presentation (Details)	12 Months Ended
	Dec. 31, 2018segment
Principles of Consolidation and Basis of Presentation
Number of operating segments	1

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Advertising Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Advertising Costs
Advertising expense	$ 31.2	$ 23.3	$ 22.9

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Segments (Details)	12 Months Ended
	Dec. 31, 2018productsegment
Segments
Number of product delivered | product	3
Number of reportable segments | segment	1

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Recently Issued And Adopted Accounting Pronouncements - ASU 2016-02 (Details) - ASU 2016-02 - Adjustment $ in Millions	Jan. 01, 2019USD ($)
Accounting Pronouncements
Right-of-use assets	$ 23.9
Lease liability	$ 25

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Recently Issued And Adopted Accounting Pronouncements (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017	[1]	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Revenue from Contracts with Customers
Accumulated deficit	$ (519.3)	$ (535.6)	$ (566.2)	$ (590.7)		$ (437.8)		$ (486.8)	$ (484.7)	$ (622)
Revenue, Practical Expedient, Initial Application and Transition, Nonrestatement of Modified Contract	true
ASU 2014-09 | Adjustments
Revenue from Contracts with Customers
Accumulated deficit	$ 22.2				$ 9.1
[1]	As Restated

Summary of Significant Accou_12

Summary of Significant Accounting Policies - ASC 606 Impact on Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2018		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016		Dec. 31, 2015	[1]
Current assets:
Prepaid expenses and other	$ 15.4						$ 12.2
Total current assets	112.4						165.2
Other noncurrent assets	32.2						9.7
Total assets	2,419.6		$ 2,388.7	$ 2,334.7	$ 2,302.9		2,539.4	[1]	$ 2,774.3	$ 3,136.2	$ 2,868.6
Current liabilities
Current portion of unearned service revenue	60.2						43.2
Total current liabilities	224.1						191.4
Deferred income tax liabilities	201.4		196.3	203.6	212.6		255.2	[1]			430.1
Other noncurrent liabilities	13		9.4	8.9	8.2		7.4	[1]			19.1
Total liabilities	2,709.9		2,685.3	2,654.5	2,638.7		2,681.2	[1]			3,548.7
Accumulated deficit	(519.3)		(535.6)	(566.2)	(590.7)		(437.8)	[1]	(486.8)	(484.7)	(622)
Total stockholders' deficit	(290.3)	[2]	(296.6)	(319.8)	(335.8)		(141.8)	[1]	(190.5)	(193.4)	(680.1)	[1]	$ (768.2)
Total liabilities and stockholders’ deficit	2,419.6		$ 2,388.7	$ 2,334.7	$ 2,302.9		$ 2,539.4	[1]	$ 2,774.3	$ 3,136.2	$ 2,868.6
ASU 2014-09 | Adjustments
Current assets:
Prepaid expenses and other	6
Total current assets	6
Other noncurrent assets	20.3
Total assets	26.3
Current liabilities
Current portion of unearned service revenue	3.3
Current portion of unearned service revenue	3.3
Total current liabilities	0.2
Other noncurrent liabilities	0.6
Total liabilities	4.1
Accumulated deficit	22.2					$ 9.1
Total stockholders' deficit	22.2
Total liabilities and stockholders’ deficit	26.3
ASU 2014-09 | Before adoption of Topic 606
Current assets:
Prepaid expenses and other	9.4
Total current assets	106.4
Other noncurrent assets	11.9
Total assets	2,393.3
Current liabilities
Current portion of unearned service revenue	56.9
Total current liabilities	220.8
Deferred income tax liabilities	201.2
Other noncurrent liabilities	12.4
Total liabilities	2,705.8
Accumulated deficit	(541.5)
Total stockholders' deficit	(312.5)
Total liabilities and stockholders’ deficit	$ 2,393.3
[1]	As Restated
[2]	Included in outstanding shares as of December 31, 2018 are 2,356,418 non-vested shares of restricted stock awards granted to employees and directors.

Summary of Significant Accou_13

Summary of Significant Accounting Policies - ASC 606 Impact on Statement Operations (Details) - USD ($) $ in Millions	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Revenue
Revenue	$ 285.4	$ 291.6	$ 291.3	$ 285.5	$ 292.8	$ 297.8	$ 297.5	$ 300			$ 1,153.8	$ 1,188.1		$ 1,237
Costs and expenses:
Selling, general and administrative											154.1	138.5		116.4
Total costs and expenses											1,175.4	1,017.4		993.4
Loss from operations	48.1	57.1	47.9	(174.7)	(2.2)	57.5	56.3	59.1	$ (126.8)	$ (69.7)	(21.6)	170.7		243.6
Loss before provision for income taxes											(152.4)	27		(1)
Net (loss) income	$ 16.3	$ 30.5	$ 24.6	$ (162)	$ 108.9	$ (2.1)	$ 5	$ 72.4	$ (137.4)	$ (106.9)	(90.6)	$ 184.2	[1]	$ (33.6)	[1]
ASU 2014-09 | Adjustments
Revenue
Revenue											(1.8)
Costs and expenses:
Selling, general and administrative											(14.9)
Total costs and expenses											(14.9)
Loss from operations											13.1
Loss before provision for income taxes											13.1
Net (loss) income											13.1
ASU 2014-09 | Before adoption of Topic 606
Revenue
Revenue											1,155.6
Costs and expenses:
Selling, general and administrative											169
Total costs and expenses											1,190.3
Loss from operations											(34.7)
Loss before provision for income taxes											(165.5)
Net (loss) income											$ (103.7)
[1]	As Restated

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Services Length (Details)	12 Months Ended
	Dec. 31, 2018
Business Subscription
Revenue from Contracts with Customers
Subscription services, contract term	30 months
Minimum | Residential Subscription
Revenue from Contracts with Customers
Subscription services, contract term	12 months
Maximum | Residential Subscription
Revenue from Contracts with Customers
Subscription services, contract term	24 months

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Revenue by Service Offering (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Revenue from Contracts with Customers
Total revenue	$ 285.4	$ 291.6	$ 291.3	$ 285.5	$ 292.8	$ 297.8	$ 297.5	$ 300	$ 1,153.8	$ 1,188.1	$ 1,237
Subscription services
Revenue from Contracts with Customers
Revenue									1,062.8
HSD
Revenue from Contracts with Customers
Revenue									467.1
Video
Revenue from Contracts with Customers
Revenue									479.4
Telephony
Revenue from Contracts with Customers
Revenue									116.3
Other business services
Revenue from Contracts with Customers
Revenue									28.1
Other business services - Wholesale and colocation revenue
Revenue from Contracts with Customers
Revenue									21.9
Other services
Revenue from Contracts with Customers
Other revenue									62.9
Residential Subscription
Revenue from Contracts with Customers
Total revenue									933.3
Residential Subscription | Subscription services
Revenue from Contracts with Customers
Revenue									933.3
Residential Subscription | HSD
Revenue from Contracts with Customers
Revenue									393.6
Residential Subscription | Video
Revenue from Contracts with Customers
Revenue									465.3
Residential Subscription | Telephony
Revenue from Contracts with Customers
Revenue									74.4
Business Subscription
Revenue from Contracts with Customers
Total revenue									129.5
Business Subscription | Subscription services
Revenue from Contracts with Customers
Revenue									129.5
Business Subscription | HSD
Revenue from Contracts with Customers
Revenue									73.5
Business Subscription | Video
Revenue from Contracts with Customers
Revenue									14.1
Business Subscription | Telephony
Revenue from Contracts with Customers
Revenue									$ 41.9

Revenue from Contracts with C_5

Revenue from Contracts with Customers - Costs of Obtaining Contracts (Details) $ in Millions	Dec. 31, 2018USD ($)
Prepaid expenses and other
Costs of Obtaining Contracts with Customers
Current portion of costs of obtaining contracts with customers	$ 6
Other noncurrent assets
Costs of Obtaining Contracts with Customers
Non-current portion of costs of obtaining contracts with customers	$ 20.3
Residential Subscription | Minimum
Costs of Obtaining Contracts with Customers
Costs of contracts with customers, amortization period	3 years
Residential Subscription | Maximum
Costs of Obtaining Contracts with Customers
Costs of contracts with customers, amortization period	4 years
Business Subscription | Minimum
Costs of Obtaining Contracts with Customers
Costs of contracts with customers, amortization period	6 years
Business Subscription | Maximum
Costs of Obtaining Contracts with Customers
Costs of contracts with customers, amortization period	7 years

Revenue from Contracts with C_6

Revenue from Contracts with Customers - Contract Liabilities (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Unearned service revenue
Costs of Obtaining Contracts with Customers
Current portion of unearned service revenue	$ 3.3
Other Non-Current Liabilities
Costs of Obtaining Contracts with Customers
Non-current portion of contract liabilities	$ 0.6
Residential Subscription
Costs of Obtaining Contracts with Customers
Contract liability, term of contract	5 months
Business Subscription
Costs of Obtaining Contracts with Customers
Contract liability, term of contract	30 months

Revenue from Contracts with C_7

Revenue from Contracts with Customers - Unsatisfied Performance Obligations Amount (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Unsatisfied Performance Obligations
Revenue, Practical Expedient, Remaining Performance Obligation	true
Expected revenue to be recognized in future periods	$ 143.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	77.2
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	42
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	16.1
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	8.6
Subscription services
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	136.1
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	72.4
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	40.4
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	15.4
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	7.9
Other business services
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	7.8
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	4.8
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	1.6
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	0.7
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Unsatisfied Performance Obligations
Expected revenue to be recognized in future periods	$ 0.7

Revenue from Contracts with C_8

Revenue from Contracts with Customers - Unsatisfied Performance Obligations Period (Details)	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Subscription services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations	1 year
Other business services | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-01-01
Unsatisfied Performance Obligations
Expected period to recognize revenue of remaining performance obligations

Crestview and Avista Investme_2

Crestview and Avista Investment (Details) - USD ($) $ in Millions	Dec. 18, 2015	Dec. 31, 2017	Apr. 29, 2016
Former Parent of the reporting entity | Crestview Entities Purchase Agreement
Crestview and Avista Investment
Proceeds from the investment transaction		$ 143.3
Crestview Partners III GP, L. P. | Avista Capital Partners, majority unit holder of the Parent of the reporting entity | Crestview Entities Purchase Agreement
Crestview and Avista Investment
Primary investment made in newly-issued units	$ 125
Crestview Partners III GP, L. P. | Former Parent of the reporting entity | Crestview Entities Purchase Agreement
Crestview and Avista Investment
Percentage of beneficial ownership acquired	35.00%
Primary investment made in newly-issued units	$ 125
Avista and Crestview, majority unit holders of the Parent of the reporting unit | Former Parent of the reporting entity
Crestview and Avista Investment
Additional investment in newly-issued membership units			$ 40

Asset Sales (Details)

Asset Sales (Details) - USD ($) $ in Millions	Aug. 01, 2017	Jan. 12, 2017	Jan. 12, 2017	Dec. 31, 2018	Dec. 31, 2017
Asset Sales
Net proceeds from sale of assets					$ 213
Gain on sale of assets					38.4
Chicago Fiber Network | Disposal Group, Held-for-sale, Not Discontinued Operations
Asset Sales
Total assets				$ 30.6	10.4
Lawrence, Kansas System
Asset Sales
Period of time in which results are included in financial statements			12 days
MidCo | Lawrence, Kansas System | Disposal Group Disposed of by Sale, Not Discontinued Operations
Asset Sales
Net proceeds from sale of assets		$ 213
Gain on sale of assets		$ 38.4
Verizon | Chicago Fiber Network | Disposal Group Disposed of by Sale, Not Discontinued Operations
Asset Sales
Net proceeds from sale of assets	$ 225
Gain on sale of assets	93.7			$ 2	$ 0.4
Agreement amount for build-out of network	$ 50

Plant, Property and Equipment_2

Plant, Property and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Plant, Property and Equipment, Net
Total plant, property and equipment	$ 2,809	$ 2,523.3
Less accumulated depreciation	(1,755.6)	(1,598.6)
Plant, Property and Equipment, Net	1,053.4	924.7
Depreciation expense	185.1	196.2	$ 193.4
Gains (losses) on write offs or sales of head-end and customer premise equipment	0.6	0.6	$ 0.8
Distribution facilities
Plant, Property and Equipment, Net
Total plant, property and equipment	1,543.3	1,373.6
Customer premise equipment
Plant, Property and Equipment, Net
Total plant, property and equipment	440.4	414.5
Head-end equipment
Plant, Property and Equipment, Net
Total plant, property and equipment	321.9	320.4
Telephony infrastructure
Plant, Property and Equipment, Net
Total plant, property and equipment	94.8	92.4
Computer equipment and software
Plant, Property and Equipment, Net
Total plant, property and equipment	129.1	107.6
Vehicles
Plant, Property and Equipment, Net
Total plant, property and equipment	36.5	36
Buildings and leasehold improvements
Plant, Property and Equipment, Net
Total plant, property and equipment	46.3	44.6
Office and technical equipment
Plant, Property and Equipment, Net
Total plant, property and equipment	32.7	32.8
Land
Plant, Property and Equipment, Net
Total plant, property and equipment	6.2	6.2
Construction in progress (including material inventory and other)
Plant, Property and Equipment, Net
Total plant, property and equipment	$ 157.8	$ 95.2

Franchise Operating Rights & _3

Franchise Operating Rights & Goodwill - Franchise Operating Rights and Goodwill (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended		9 Months Ended		12 Months Ended
	Mar. 31, 2018		Dec. 31, 2017		Jun. 30, 2018		Sep. 30, 2018		Dec. 31, 2018		Dec. 31, 2017
Franchise operating rights
Balance at the beginning of the period	$ 952.4				$ 952.4		$ 952.4		$ 952.4		$ 1,066.6
Sale											(100.1)
Impairment									(143.2)		(14.1)
Balance at the end of the period			$ 952.4						809.2		952.4
Goodwill
Balance at the beginning of the period	481.9	[1]	615.2		481.9	[1]	481.9	[1]	481.9	[1]	665.8
Sale											(50.6)
Impairment									(73.1)		(133.3)
Balance at the end of the period	408.8		481.9	[1]	408.8		408.8		408.8		481.9	[1]
Franchise operating rights and goodwill
Balance at the beginning of the period	1,434.3				1,434.3		1,434.3		1,434.3		1,732.4
Sale											(150.7)
Impairment	$ (216.3)		(147.4)		$ (216.3)		$ (216.3)		(216.3)		(147.4)
Balance at the end of the period			$ 1,434.3						$ 1,218		$ 1,434.3
[1]	As Restated

Franchise Operating Rights & _4

Franchise Operating Rights & Goodwill - Impairment (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2018USD ($)segment	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Franchise operating rights
Impairment of franchise operating rights		$ 143.2	$ 14.1
Goodwill
Impairment of goodwill		$ 73.1	$ 133.3
Number of reporting units which goodwill were impaired | segment	1
Panama City, FL
Franchise operating rights
Impairment of franchise operating rights	$ 3.2
Goodwill
Impairment of goodwill	23.7
Montgomery, AL
Franchise operating rights
Impairment of franchise operating rights	47.5
Goodwill
Impairment of goodwill	16.7
Huntsville, AL
Franchise operating rights
Impairment of franchise operating rights	77.5
Goodwill
Impairment of goodwill	20.2
Dothan, AL
Franchise operating rights
Impairment of franchise operating rights	15
Goodwill
Impairment of goodwill	$ 12.5

Intangible Assets Subject to _3

Intangible Assets Subject to Amortization - Finite-Lived Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets Subject to Amortization
Balance at the beginning of the period	$ 3.6	$ 5.5	$ 7.6
Acquisitions		0.4	0.6
Sale			(0.1)
Amortization	(2.6)	(2.3)	(2.6)	$ (13.6)
Balance at the end of the period		3.6	5.5	7.6
Customer relationships
Intangible Assets Subject to Amortization
Balance at the beginning of the period	1.5	2.5	3.6
Amortization		(1)	(1.1)
Balance at the end of the period		1.5	2.5	3.6
Other
Intangible Assets Subject to Amortization
Balance at the beginning of the period	$ 2.1	3	4
Acquisitions		0.4	0.6
Sale			(0.1)
Amortization		(1.3)	(1.5)
Balance at the end of the period		$ 2.1	$ 3	$ 4

Intangible Assets Subject to _4

Intangible Assets Subject to Amortization - Amortization Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets Subject to Amortization
Amortization expense	$ 2.6	$ 2.3	$ 2.6	$ 13.6
Amortization of the intangible assets
2,019		1.7
2,020		0.8
2,021		0.3
2,022		0.2
2,023		0.2
Thereafter		0.4
Total		$ 3.6	$ 5.5	$ 7.6

Accrued Liabilities and Other_2

Accrued Liabilities and Other (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017
Accrued Liabilities and Other
Programming costs	$ 35.4	$ 32.2
Franchise and revenue sharing fees	12	12.2
Payroll and employee benefits	19.7	11.5
Property, income, sales and use taxes	7.4	18.9
Utility pole rentals	2.5	1.5
Interest rate swaps	2.6
Other accrued liabilities	13.6	10.7
Accrued liabilities and other	$ 93.2	$ 87

Long-Term Debt and Capital Le_3

Long-Term Debt and Capital Lease Obligations - Summary (Details) - USD ($) $ in Millions	Dec. 31, 2018	Dec. 31, 2017	Jul. 17, 2017	May 31, 2017
Long-Term Debt and Capital Leases
Available borrowing capacity	$ 234.5
Long-term debt	2,300.9	$ 2,261.4
Capital lease obligations	5.1	2.8
Total long-term debt and capital lease obligations	2,306	2,264.2
Debt issuance costs, net	(10.5)	(13)
Sub-total	2,295.5	2,251.2
Less current portion	(24.1)	(24)
Long-term portion	$ 2,271.4	2,227.2
Term B Loans
Long-Term Debt and Capital Leases
Effective interest rate (as a percent)	5.66%
Long-term debt	$ 2,240.9	$ 2,261.4
Debt issuance costs, net	(7.7)
Net discount	10.6
Revolving Credit Facility
Long-Term Debt and Capital Leases
Available borrowing capacity	$ 234.5
Effective interest rate (as a percent)	5.34%
Long-term debt	$ 60
Debt issuance costs, net	(2.8)
Maximum borrowing capacity	300		$ 300	$ 200
Outstanding letters of credit	$ 5.5

Long-Term Debt and Capital Le_4

Long-Term Debt and Capital Lease Obligations - Term B Loans and Revolving Credit Facility (Details) - USD ($) $ in Thousands	Jul. 17, 2017	May 31, 2017	Mar. 20, 2017	Aug. 19, 2016	May 11, 2016	Jul. 17, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2018
Long-Term Debt and Capital Leases
Outstanding balance									$ 2,300,900
Loss on early extinguishment of debt							$ 32,100	$ 38,000
Term B Loans
Long-Term Debt and Capital Leases
Debt issued	$ 230,500			$ 2,065,000	$ 432,500
Outstanding balance	2,280					$ 2,280
Term of debt instrument				7 years
Loss on early extinguishment of debt	$ 6,300					10,500
Term B Loans | Alternate base rate
Long-Term Debt and Capital Leases
Basis spread on variable rate (as a percent)	2.25%			2.50%	2.50%
Term B Loans | Adjusted LIBOR rate
Long-Term Debt and Capital Leases
Basis spread on variable rate (as a percent)	3.25%			3.50%	3.50%
Variable interest rate floor (as a percent)				1.00%	1.00%
Term B-1 Loans
Long-Term Debt and Capital Leases
Loss on early extinguishment of debt					$ 2,500
Repayments of long-term debt					$ 382,500
Term B-1 Loans | Alternate base rate
Long-Term Debt and Capital Leases
Basis spread on variable rate (as a percent)					2.00%
Term B-1 Loans | Adjusted LIBOR rate
Long-Term Debt and Capital Leases
Basis spread on variable rate (as a percent)					3.00%
Variable interest rate floor (as a percent)					0.75%
Revolving Credit Facility
Long-Term Debt and Capital Leases
Additional borrowing capacity	$ 100,000					100,000
Borrowings available	$ 300,000	$ 200,000				$ 300,000			$ 300,000
Borrowing capacity upon compliance with conditions		300,000
Loss on early extinguishment of debt		$ 1,000
Revolving Credit Facility | Alternate base rate
Long-Term Debt and Capital Leases
Basis spread on variable rate (as a percent)	2.00%	2.00%
Revolving Credit Facility | Adjusted LIBOR rate
Long-Term Debt and Capital Leases
Basis spread on variable rate (as a percent)	3.00%	3.00%
10.25 % Senior Notes
Long-Term Debt and Capital Leases
Loss on early extinguishment of debt	$ 19,800		$ 5,000
Interest rate (as a percent)			10.25%
Period after August 19, 2023 prior to which maturity of indebtedness incurred to refinance debt triggers maturity of current debt				91 days
Repayments of long-term debt	$ 729,900		$ 95,100
Senior Subordinated Notes
Long-Term Debt and Capital Leases
Loss on early extinguishment of debt								$ 25,000
Interest rate (as a percent)								13.38%
Period after August 19, 2023 prior to which maturity of indebtedness incurred to refinance debt triggers maturity of current debt				91 days
Repayments of long-term debt								$ 295,000

Long-Term Debt and Capital Le_5

Long-Term Debt and Capital Lease Obligations - Senior Notes (Details) - USD ($) $ in Millions	Jul. 17, 2017	May 31, 2017	Mar. 20, 2017	Dec. 31, 2017	Dec. 31, 2016
Long-Term Debt and Capital Leases
Loss on early extinguishment of debt				$ 32.1	$ 38
10.25 % Senior Notes
Long-Term Debt and Capital Leases
Repayments of long-term debt	$ 729.9		$ 95.1
Interest rate (as a percent)			10.25%
Accrued interest paid	37.6		$ 1.7
Payment of call premium			4.9
Loss on early extinguishment of debt	19.8		$ 5
Prepayment fees	18.7
Revolving Credit Facility
Long-Term Debt and Capital Leases
Loss on early extinguishment of debt		$ 1
Proceeds from credit facility used to pay senior note	$ 180

Long-Term Debt and Capital Le_6

Long-Term Debt and Capital Leases - Senior Subordinated Notes and Debt Extinguishment (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)payment
Long-Term Debt and Capital Leases
Loss on early extinguishment of debt	$ 32.1	$ 38
Senior Subordinated Notes
Long-Term Debt and Capital Leases
Number of redemption payments made | payment		3
Interest rate (as a percent)		13.38%
Repayments of long-term debt		$ 295
Accrued interest paid		28.2
Loss on early extinguishment of debt		$ 25

Long-Term Debt and Capital Le_7

Long-Term Debt and Capital Lease Obligations - Amortization of Debt Issuance Costs and Debt Maturities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Amortization of debt issue costs and accretion of debt discount
Amortization of deferred issuance costs	$ 2.4	$ 4	$ 8.7
Accretion of debt premium		(1.1)	(2.5)
Accretion of debt discount	2.3	$ 2.1	$ 1.4
Maturities of long-term debt, excluding capital lease obligations
Year ended December 31, 2019	22.8
Year ended December 31, 2020	22.8
Year ended December 31, 2021	22.8
Year ended December 31, 2022	82.8
Year ended December 31, 2023	2,149.7
Long-term debt	$ 2,300.9

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Summary (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)item	May 09, 2018USD ($)	Dec. 31, 2017USD ($)
Carrying amount
Interest Rate Hedge
Long-term debt			$ 2,274.3
Interest rate swaps | Hedging
Interest Rate Hedge
Notional amount		$ 1,361.2
Number of interest rate swaps | item	2
Fixed rate (as a percent)	2.70%
Reclassification of losses out of accumulated other comprehensive loss into earnings within next 12 months	$ (2.6)
Interest rate swaps | Hedging | Carrying amount
Interest Rate Hedge
Long-term debt	$ 2,311.5

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Notional amounts, fair values and classification (Details) $ in Millions	Dec. 31, 2018USD ($)
Derivatives
Derivative current liabilities, fair value	$ 2.6
Interest rate swaps | Cash flow hedging | Accrued Liabilities and Other
Derivatives
Derivative current liabilities, fair value	2.6
Interest rate swaps | Cash flow hedging | Other Non-Current Liabilities
Derivatives
Derivative liabilities	$ 4

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Gains and losses on derivatives (Details) - Interest rate swaps - Hedging - Cash flow hedging $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Gains and losses on derivatives
Losses on derivative	$ 4.8
Gain recorded in AOCI on derivatives	$ 6.5

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Financial Liabilities
Transfer of assets from level 1 to level 2	$ 0	$ 0
Transfer of assets from level 2 to level 1	0	0
Transfer of liabilities from level 1 to level 2	0	0
Transfer of liabilities from level 2 to level 1	0	0
Transfer of assets into level 3	0	0
Transfer of assets out of level 3	0	0
Transfer of liabilities into level 3	0	0
Transfer of liabilities out of level 3	0	0
Total
Financial Liabilities
Long-term debt		2,254.4
Carrying amount
Financial Liabilities
Long-term debt		$ 2,274.3
Recurring
Financial Liabilities
Long-term debt	2,093.9
Total	2,100.5
Recurring | Interest rate swaps
Financial Liabilities
Interest rate swaps	6.6
Significant other observable inputs (Level 2) | Recurring
Financial Liabilities
Long-term debt	2,093.9
Total	2,100.5
Significant other observable inputs (Level 2) | Recurring | Interest rate swaps
Financial Liabilities
Interest rate swaps	$ 6.6

Equity - IPO (Details)

Equity - IPO (Details) $ / shares in Units, $ in Millions	May 25, 2017USD ($)$ / sharesshares
Initial Public Offering
Conversion ratio of stock-split	66,498.762
IPO
Initial Public Offering
Shares issued | shares	20,970,589
Share price (in dollars per share) | $ / shares	$ 17
Gross proceeds	$ 356.5
Issuance costs	22.5
Proceeds from issuance of common stock, net of issuance costs	$ 334

Equity - Common Stock Repurchas

Equity - Common Stock Repurchase Plan (Details) - USD ($) $ in Millions	Aug. 08, 2018	Mar. 26, 2018	Dec. 31, 2018	Dec. 31, 2017	May 10, 2018	Dec. 14, 2017
Common Stock
Share buybacks			7,098,637	461,173
Income tax withholding			332,503
Number of shares repurchased (in shares)	2,500,000	5,100,000	7,431,140	461,173
Maximum
Common Stock
Common stock repurchase authorized amount					$ 25	$ 50

Stock-Based Compensation - 2017

Stock-Based Compensation - 2017 Omnibus Incentive Plan (Details)	Dec. 31, 2017shares
2017 Plan
Stock Based Compensation
Number of authorized shares	6,355,054

Stock-Based Compensation - Empl

Stock-Based Compensation - Employee Grants (Details) - Restricted stock awards - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Stock Based Compensation
Granted (in shares)	2,116,546	2,039,555
Vested (in shares)	1,242,930
2017 Plan | CEO
Stock Based Compensation
Granted (in shares)	171,233
Vesting period	4 years
2017 Plan, Long-term incentive compensation | Management
Stock Based Compensation
Granted (in shares)		450,356
Annual vesting percentage		33.00%
2017 Plan, Equity compensation plan | Management
Stock Based Compensation
Granted (in shares)		866,708
Annual vesting percentage		100.00%
2017 Plan, Equity compensation plan | Management | Minimum
Stock Based Compensation
Shares granted based on achievement of the 2017 MBP (as percent)		100.00%
2017 Plan, Equity compensation plan | Management | Maximum
Stock Based Compensation
Shares granted based on achievement of the 2017 MBP (as percent)		150.00%
2017 Plan, Equity compensation plan | Board of Directors
Stock Based Compensation
Granted (in shares)		54,361
Annual vesting percentage		100.00%
2017 Plan, Replacement awards
Stock Based Compensation
Granted (in shares)		496,006
Annual vesting percentage		33.00%
2017 Plan, Replacement awards | Management
Stock Based Compensation
Granted (in shares)		394,052
Annual vesting percentage		33.00%
2017 Plan, Replacement awards | Employees
Stock Based Compensation
Granted (in shares)		78,050
Annual vesting percentage		33.00%

Stock-Based Compensation - Rest

Stock-Based Compensation - Restricted Stock Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Restricted stock awards
Restricted Stock Awards
Outstanding, beginning of period (in shares)	1,914,570
Granted (in shares)	2,116,546	2,039,555
Vested (in shares)	(1,242,930)
Forfeited (in shares)	(431,768)	(124,985)
Outstanding, end of period (in shares)	2,356,418	1,914,570
Average grant date fair value
Outstanding, beginning of period (in dollars per share)	$ 16.82
Granted (in dollars per share)	7.78	$ 16.87
Vested ( in dollars per share )	17.08
Forfeited ( in dollars per share )	13.19	17.64
Outstanding, end of period (in dollars per share)	$ 9.23	$ 16.82
2017 Plan
Additional information
Number of authorized shares		6,355,054
2017 Plan, Replacement awards | Restricted stock awards
Restricted Stock Awards
Granted (in shares)		496,006
Outstanding, end of period (in shares)	472,102
Additional information
Annual vesting percentage		33.00%

Stock-Based Compensation - Expe

Stock-Based Compensation - Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Stock-Based Compensation
Total non-recognized non-cash compensation expense	$ 17
Weighted-average period	2 years 8 months 27 days
Selling, general and administrative expense and operating expenses (excluding depreciation and amortization)
Stock-Based Compensation
Non-cash compensation expense	$ 13	$ 13.4	$ 1.1

Stock-based Compensation - 2016

Stock-based Compensation - 2016 Profit Interest Plan and 2016 Grants (Details) - $ / shares	Jul. 18, 2016	May 31, 2016	Feb. 03, 2016	Oct. 31, 2016	Oct. 31, 2016
2016 Profit Interest Plan | Management Incentive Units | Performance Vesting
2016 Profit Interest Plan
Granted (in shares)					107,761
2016 Profit Interest Plan | Former Parent | Management Incentive Units
2016 Profit Interest Plan
Number of authorized shares			295,667
Authorized management incentive units that could be awarded (as a percent)			8.00%
Granted (in shares)		195,997		19,524	215,521
2016 Profit Interest Plan | Former Parent | Management Incentive Units | Time Vesting
2016 Profit Interest Plan
Granted (in shares)					107,760
Grant date fair value (in dollars per share)		$ 77.10		$ 83.72
2016 Director Plan | Non-voting Bonus Units
2016 Profit Interest Plan
Aggregate value of 2016 Profit Interest Plan reserved for 2016 Director Plan (as a percent)	10.00%
Annual vesting percentage	25.00%
Vesting period	4 years

Stock-based Compensation - Summ

Stock-based Compensation - Summary of activity (Details) - Class D - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Summary of the activity in the units
Balances at beginning of the year (in units)	201,696
Granted (in units)		215,521
Forfeited unvested (in units)		(13,825)
Vested converted to D units (in units)	(48,939)
Cancelled unvested (in units)	(152,757)
Balances at end of the year (in units)		201,696

Income Taxes - Deferred Income

Income Taxes - Deferred Income Tax, Components of Income Tax Expense (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Non-current deferred income tax (assets) liabilities:
Allowances and other reserves				$ (6.2)			$ (7.1)	$ (6.2)
Net operating loss carryforwards				(146.9)			(172.8)	(146.9)
Deferred revenue				(0.2)			(0.2)	(0.2)
Depreciation and amortization				116.1			154.6	116.1
Franchise operating rights				245.3			204.7	245.3
AMT credit				(8.8)				(8.8)
Other				(4.5)			(2.5)	(4.5)
Valuation Allowance				60.5			24.8	60.5
Total net deferred tax liabilities				255.3			201.5	255.3
Current tax benefit (expense)
Federal							8.8	(5.7)		$ (0.5)
State							(1)	(11.9)		(8.5)
Total Current							7.8	(17.6)		(9)
Deferred tax benefit (expense)
Federal							44.8	179.6		(0.8)
State							9.2	(4.8)		(22.8)
Total Deferred							54	174.8		(23.6)
Income tax benefit	$ 7.9	$ 8.2	$ 41.8	$ 140.8	$ 50	$ 57.9	$ 61.8	$ 157.2	[1]	$ (32.6)	[1]
[1]	As Restated

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Provision (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Reconciliation of the income tax provision computed at statutory tax rates to the income tax provision
Statutory Federal income taxes							$ 32	$ (9.5)		$ 0.4
State income taxes							7.4	(2.1)		4.8
Uncertain tax positions							(0.1)	(3.2)		(17.7)
Tax status change & other true-ups							1.3	4		(27.9)
Other true-ups							1	1.2		0.5
Equity compensation							(1.9)
Other permanent differences							(0.3)	(0.5)		(0.4)
Goodwill impairment							(11.2)	(35.1)
Corporate Tax Reform								101.8
Change in valuation allowance							33.6	100.6		7.7
Income tax benefit	$ 7.9	$ 8.2	$ 41.8	$ 140.8	$ 50	$ 57.9	$ 61.8	$ 157.2	[1]	(32.6)	[1]
Effective tax rate (as a percent)							21.00%
Additional valuation allowance from re-measurement							$ 22.3
Change in valuation allowance from current period activity							78.3
Deferred tax expense (benefit)							$ 124.1
Deferred tax liabilities as a result of the change in tax status										202
Deferred tax liabilities due to state income tax rate impacts										14.1
C Corporation Subsidiaries
Reconciliation of the income tax provision computed at statutory tax rates to the income tax provision
Deferred tax benefit										$ 188.6
[1]	As Restated

Income Taxes - NOLs (Details)

Income Taxes - NOLs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018
Income Taxes
Percentage of NOLs utilization limit against taxable income	80.00%
Federal
Income Taxes
Net operating loss carryforwards		$ 736.6
Net operation loss carryforward, Indefinite lived		84
Net operation loss carryforward subject to expiration		652.6
Net operation loss carryforward subject to annual utilization limitations due to ownership change		652.6
State
Income Taxes
Net operating loss carryforwards		845
Net operation loss carryforward, Indefinite lived		64.4
Net operation loss carryforward subject to expiration		780.6
Net operation loss carryforward subject to annual utilization limitations due to ownership change		$ 646.4

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Taxes
Unrecognized tax benefits at the beginning of year	$ 30.9	$ 31.5	$ 0.5
Gross increases – tax positions in prior period		3.8	19.6
Gross decreases – tax positions in prior period	(2.9)	(2.6)
Gross increases – tax positions in current period		14.2	12
Settlements		(1.2)	(0.6)
Gross change related to Tax Reform		(14.8)
Unrecognized tax benefits at the end of year	28	30.9	31.5
Unrecognized tax benefits, if recognized, would affect effective tax rate	28
Accrued gross interest	1.9	$ 1.4	$ 0.4
Unrecognized tax benefits reasonably possible adjustment in the next twelve months	$ 4.9
Federal
Income Taxes
Number of tax years open for examination	3 years
State
Income Taxes
Number of tax years open for examination	3 years

Earnings (Loss) per Common Sh_3

Earnings (Loss) per Common Share (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016	[1]
Earnings (Loss) per Common Share
Net (loss) income	$ 16.3	$ 30.5	$ 24.6	$ (162)	$ 108.9	$ (2.1)	$ 5	$ 72.4	$ (137.4)	$ (106.9)	$ (90.6)	$ 184.2	[1]	$ (33.6)
Basic weighted-average shares											81,808,425	78,778,640	[1]	65,837,555
Effect of dilutive securities:
Restricted stock awards												137,306
Diluted weighted-average shares											81,808,425	78,915,946	[1]	65,837,555
Basic net (loss) income per share	$ 0.20	$ 0.38	$ 0.30	$ (1.92)	$ 1.25	$ (0.02)	$ 0.07	$ 1.09			$ (1.11)	$ 2.34	[1]	$ (0.51)
Diluted net (loss) income per share	$ 0.20	$ 0.37	$ 0.30	$ (1.92)	$ 1.25	$ (0.02)	$ 0.07	$ 1.09			$ (1.11)	$ 2.34	[1]	$ (0.51)
[1]	As Restated

Employee Benefits (Details)

Employee Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
401(k) Savings Plan
Employer contribution subject to first 4% of the participant's compensation (as a percent)	25.00%
Participant's compensation for 25% contribution (as a percent)	4.00%
Annual vesting percentage of Company matching contribution	25.00%
Vesting period	4 years
Expense related to the matching contributions to the 401(k) plan	$ 0.9	$ 0.8	$ 0.4
Assets and liabilities of the plan included in the Consolidated Balance Sheets
Prepaid expenses and other (current assets)	1.5	1.6
Accrued liabilities and other (current liabilities)	$ 1.5	$ 1.6

Commitments and Contingencies -

Commitments and Contingencies - Summary (Details) $ in Millions	Dec. 31, 2018USD ($)
Long term debt obligations
Total	$ 2,300.9
2,019	22.8
2,020	22.8
2,021	22.8
2,022	82.8
2,023	2,149.7
Capital lease obligations
Total	5.1
2,019	1.3
2,020	1.3
2,021	1.2
2,022	0.9
2,023	0.4
Operating lease obligations
Total minimum lease payments	30.2
2,019	7.2
2,020	5.4
2,021	4.7
2,022	4
2,023	2.4
Thereafter	6.5
Total
Total	2,336.2
2,019	31.3
2,020	29.5
2,021	28.7
2,022	87.7
2,023	2,152.5
Thereafter	$ 6.5

Commitments and Contingencies_2

Commitments and Contingencies - PP&E Capital Leases and Rental Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Operating and Capital Leases
Property and equipment, net, recorded under capital leases	$ 3.5	$ 2.8
Rental expense, under operating lease	9.2	8.8	$ 8.3
Rent expense for pole rental	8.5	7.3	6.7
Franchise fees and other franchise related costs	$ 24.3	$ 24.8	$ 28.1

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions

Dec. 18, 2015

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Jun. 30, 2018

Sep. 30, 2018

Dec. 31, 2018

Dec. 31, 2017

Dec. 31, 2016

May 24, 2017

Apr. 29, 2016

Related Party Transactions

Contribution from parent

$ 20.3

$ 123

Repurchase of management units

8.8

Income tax expense

$ (7.9)

$ (8.2)

$ (41.8)

$ (140.8)

$ (50)

$ (57.9)

$ (61.8)

(157.2)

[1]

32.6

[1]

Avista and Crestview, majority unit holders of the Parent of the reporting unit

Related Party Transactions

Quarterly management fees base rate

$ 0.4

Percentage of management fees

50.00%

Payment of management fees

0

1

1.7

Former Parent of the reporting entity | Crestview Entities Purchase Agreement

Related Party Transactions

Contribution from parent

143.3

Former Parent of the reporting entity | Purchase of units from former employees

Related Party Transactions

Repurchase of management units

$ 8.8

Former Parent of the reporting entity | Purchase of units from former employees | Class A

Related Party Transactions

Repurchase of old management units (in units)

415,494

Former Parent of the reporting entity | Purchase of units from former employees | Class B units

Related Party Transactions

Repurchase of old management units (in units)

243,270

Former Parent of the reporting entity | Crestview Partners III GP, L. P. | Crestview Entities Purchase Agreement

Related Party Transactions

Percentage of beneficial ownership acquired

35.00%

Primary investment in newly-issued units

$ 125

Former Parent of the reporting entity | Avista and Crestview, majority unit holders of the Parent of the reporting unit

Related Party Transactions

Additional investment in newly-issued membership units

$ 40

Parent and Members

Related Party Transactions

Income tax expense

$ 0

$ 0

Parent and Members | 2015

Related Party Transactions

Income tax expense

$ 4

[1]

As Restated

Quarterly Financial Informati_3

Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Quarterly Financial Information (Unaudited)
Revenues	$ 285.4	$ 291.6	$ 291.3	$ 285.5	$ 292.8	$ 297.8	$ 297.5	$ 300			$ 1,153.8	$ 1,188.1		$ 1,237
Income (loss) from operations	48.1	57.1	47.9	(174.7)	(2.2)	57.5	56.3	59.1	$ (126.8)	$ (69.7)	(21.6)	170.7		243.6
Net income (loss)	$ 16.3	$ 30.5	$ 24.6	$ (162)	$ 108.9	$ (2.1)	$ 5	$ 72.4	(137.4)	(106.9)	$ (90.6)	$ 184.2	[1]	$ (33.6)	[1]
Basic net (loss) income per share	$ 0.20	$ 0.38	$ 0.30	$ (1.92)	$ 1.25	$ (0.02)	$ 0.07	$ 1.09			$ (1.11)	$ 2.34	[1]	$ (0.51)	[1]
Diluted net (loss) income per share	$ 0.20	$ 0.37	$ 0.30	$ (1.92)	$ 1.25	$ (0.02)	$ 0.07	$ 1.09			$ (1.11)	$ 2.34	[1]	$ (0.51)	[1]
Impairment				$ 216.3	$ 147.4				$ 216.3	$ 216.3	$ 216.3	$ 147.4
[1]	As Restated

Quarterly Financial Informati_4

Quarterly Financial Information (Unaudited) - Restatement (Details) - USD ($) $ in Millions	3 Months Ended										6 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2018		Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017		Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Jun. 30, 2018	Sep. 30, 2018	Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1]
Assets
Goodwill	$ 408.8		$ 408.8	$ 408.8	$ 408.8	$ 481.9	[1]	$ 615.2	$ 615.2		$ 408.8	$ 408.8	$ 408.8		$ 481.9	[1]	$ 665.8
Total assets	2,419.6		2,388.7	2,334.7	2,302.9	2,539.4	[1]	2,774.3	3,136.2		2,334.7	2,388.7	2,419.6		2,539.4	[1]	2,868.6
Liabilities and Stockholders' Deficit
Deferred income tax liabilities	201.4		196.3	203.6	212.6	255.2	[1]				203.6	196.3	201.4		255.2	[1]	430.1
Other noncurrent liabilities	13		9.4	8.9	8.2	7.4	[1]				8.9	9.4	13		7.4	[1]	19.1
Total liabilities	2,709.9		2,685.3	2,654.5	2,638.7	2,681.2	[1]				2,654.5	2,685.3	2,709.9		2,681.2	[1]	3,548.7
Accumulated deficit	(519.3)		(535.6)	(566.2)	(590.7)	(437.8)	[1]	(486.8)	(484.7)		(566.2)	(535.6)	(519.3)		(437.8)	[1]	(622)
Total stockholders' deficit	(290.3)	[2]	(296.6)	(319.8)	(335.8)	(141.8)	[1]	(190.5)	(193.4)		(319.8)	(296.6)	(290.3)	[2]	(141.8)	[1]	(680.1)	[1]	$ (768.2)
Total liabilities and stockholders' deficit	2,419.6		2,388.7	2,334.7	2,302.9	2,539.4	[1]	2,774.3	3,136.2		2,334.7	2,388.7	2,419.6		2,539.4	[1]	2,868.6
STATEMENTS OF OPERATIONS
Impairment losses on intangibles and goodwill					216.3	147.4					216.3	216.3	216.3		147.4
(Loss) income from operations	48.1		57.1	47.9	(174.7)	(2.2)		57.5	56.3	$ 59.1	(126.8)	(69.7)	(21.6)		170.7		243.6
Income tax benefit (expense)			7.9	8.2	41.8	140.8					50	57.9	61.8		157.2	[1]	(32.6)	[1]
Net income (loss)	$ 16.3		30.5	24.6	(162)	108.9		(2.1)	5	$ 72.4	(137.4)	(106.9)	$ (90.6)		184.2	[1]	(33.6)	[1]
2006 Merger Transaction, Errors in accounting for deferred income tax liabilities and goodwill | As Reported
Assets
Goodwill			270.9	270.9	270.9	384.1		517.4	517.4		270.9	270.9			384.1		568
Total assets			2,250.8	2,196.8	2,165	2,441.6		2,676.5	3,038.4		2,196.8	2,250.8			2,441.6		2,770.8
Liabilities and Stockholders' Deficit
Deferred income tax liabilities			161.6	168.8	178.4	220.4					168.8	161.6			220.4		370.2
Other noncurrent liabilities			8.9	8.4	7.8	7					8.4	8.9			7		19.1
Total liabilities			2,650.1	2,619.2	2,604.1	2,646					2,619.2	2,650.1			2,646		3,488.8
Accumulated deficit			(638.3)	(668.8)	(694)	(500.4)		(584.6)	(582.5)		(668.8)	(638.3)			(500.4)		(659.9)
Total stockholders' deficit			(399.3)	(422.4)	(439.1)	(204.4)		(288.3)	(291.2)		(422.4)	(399.3)			(204.4)		(718)
Total liabilities and stockholders' deficit			2,250.8	2,196.8	2,165	2,441.6		$ 2,676.5	$ 3,038.4		2,196.8	2,250.8			2,441.6		2,770.8
STATEMENTS OF OPERATIONS
Impairment losses on intangibles and goodwill					256.4						256.4	256.4
(Loss) income from operations			57.1	47.9	(214.8)						(166.9)	(109.8)
Income tax benefit (expense)			7.9	8.8	41.2	116.1					50	57.9			132.5		27.3
Net income (loss)			$ 30.5	$ 25.2	$ (202.7)	$ 84.2					$ (177.5)	$ (147)			$ 159.5		$ 26.3
[1]	As Restated
[2]	Included in outstanding shares as of December 31, 2018 are 2,356,418 non-vested shares of restricted stock awards granted to employees and directors.

Other Matters (Details)

Other Matters (Details) - Hurricane Michael $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Loss Contingencies [Line Items]
Reduction to revenue	$ 5.4
Repair and maintenance costs associated with restoration	3.8
Programming and other savings	1.6
Insurance proceeds	1.5
Loss from disposition of assets	1.1
Capital expenditures	$ 26.4