Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2019	Oct. 25, 2019
Document and Entity Information [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2019
Document Transition Report	false
Entity File Number	001-38126
Entity Tax Identification Number	38-3980194
Entity Registrant Name	Altice USA, Inc.
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1 Court Square West
Entity Address, City or Town	Long Island City,
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11101
City Area Code	(516)
Local Phone Number	803-2300
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Class A Common Stock, par value $0.01 per share
Trading Symbol	ATUS
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		636,831,534
Entity Central Index Key	0001702780
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 175,091	$ 298,781
Restricted cash	261	257
Accounts receivable, trade (less allowance for doubtful accounts of $13,394 and $13,520)	442,710	448,399
Prepaid expenses and other current assets	195,163	136,285
Amounts due from affiliates	4,554	17,557
Derivative contracts	0	1,975
Total current assets	817,779	903,254
Property, plant and equipment, net of accumulated depreciation of $5,058,198 and $4,044,671	5,797,059	5,828,881
Right-of-use lease assets	282,746	0
Investment securities pledged as collateral	1,936,422	1,462,626
Derivative contracts	2,634	109,344
Other assets	102,322	84,382
Amortizable intangibles, net of accumulated amortization of $3,476,043 and $2,882,787	3,675,954	4,192,824
Indefinite-lived cable television franchises	13,020,081	13,020,081
Goodwill	8,138,511	8,012,416
Total assets	33,773,508	33,613,808
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	878,518	857,502
Interest payable	278,506	386,475
Accrued employee related costs	128,914	139,806
Amounts due to affiliates	6,904	26,096
Deferred revenue	108,070	140,053
Debt	161,701	158,625
Other current liabilities	316,734	312,634
Total current liabilities	1,879,347	2,021,191
Other liabilities	245,885	271,554
Deferred tax liability	4,797,941	4,723,937
Liabilities under derivative contracts	377,613	132,908
Right-of-use operating lease liability	270,564	0
Long-term debt, net of current maturities	270,564	0
Long-term debt, net of current maturities	23,895,580	22,653,975
Total liabilities	31,466,930	29,803,565
Commitments and contingencies (Note 16)
Redeemable equity	217,311	130,007
Stockholders' Equity:
Preferred stock, $.01 par value, 100,000,000 shares authorized, no shares issued and outstanding	0	0
Paid-in capital	1,709,685	3,423,803
Retained earnings	390,437	251,830
Total stockholders' equity before accumulated other comprehensive Income and non-controlling interest	2,106,491	3,682,724
Treasury stock, at cost (986 Class A common shares at September 30, 2019)	0	0
Accumulated other comprehensive loss	(25,520)	(11,783)
Total stockholders' equity	2,080,971	3,670,941
Noncontrolling interest	8,296	9,295
Total stockholders' equity	2,089,267	3,680,236
Liabilities and Equity	33,773,508	33,613,808
Common Class A
Stockholders' Equity:
Common stock	4,506	4,961
Common Class B
Stockholders' Equity:
Common stock	1,863	2,130
Common Class C
Stockholders' Equity:
Common stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
ASSETS
Accounts receivable, trade allowance for doubtful accounts	$ 13,694	$ 13,520
Property, plant and equipment, accumulated depreciation	5,058,198	4,044,671
Amortizable intangible assets, accumulated amortization	$ 3,476,043	$ 2,882,787
Stockholders' Equity:
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, shares outstanding (in shares)	636,827,486
Common Class A
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	4,000,000,000	4,000,000,000
Common stock, shares issued (in shares)	450,565,544	496,064,027
Common stock, shares outstanding (in shares)	450,564,558	496,064,027
Treasury stock (in shares)	986
Common Class B
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	490,086,674	490,086,674
Common stock, shares outstanding (in shares)	186,262,928	212,976,259
Common Class C
Stockholders' Equity:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	4,000,000,000	4,000,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue (including revenue from affiliates of $70, $545, $1,158 and $1,397, respectively) (See Note 15)	$ 2,438,662	$ 2,417,801	$ 7,286,310	$ 7,111,668
Operating expenses:
Programming and other direct costs (including charges from affiliates of $3,508, $1,671, $7,282 and $6,690 respectively) (See Note 15)	820,896	790,533	2,452,875	2,373,021
Other operating expenses (including charges from affiliates of $1,602, $905, $5,868, and $15,154, respectively) (See Note 15)	568,233	569,070	1,702,124	1,727,842
Restructuring and other expense	12,381	16,587	39,090	29,865
Depreciation and amortization (including impairments)	565,637	536,053	1,695,685	1,827,285
Total operating expenses	1,967,147	1,912,243	5,889,774	5,958,013
Operating income	471,515	505,558	1,396,536	1,153,655
Other income (expense):
Interest expense	(388,800)	(389,594)	(1,158,301)	(1,157,395)
Interest income	1,524	1,427	3,948	9,843
Gain (loss) on investments and sale of affiliate interests, net	120,253	111,684	478,124	(182,031)
Gain (loss) on derivative contracts, net	(77,333)	(79,628)	(303,986)	130,883
Loss on interest rate swap contracts	(11,163)	(19,554)	(61,735)	(64,405)
Loss on extinguishment of debt and write-off of deferred financing costs	(503)	0	(159,599)	(41,616)
Other income (expense), net	(226)	(186)	66	(12,473)
Total other income (expense)	(356,248)	(375,851)	(1,201,483)	(1,317,194)
Income (loss) before income taxes	115,267	129,707	195,053	(163,539)
Income tax expense	(37,871)	(95,968)	(56,445)	(29,675)
Net income (loss)	77,396	33,739	138,608	(193,214)
Net income attributable to noncontrolling interests	(157)	(1,186)	(1)	(1,039)
Net income (loss) attributable to Altice USA, Inc. stockholders	$ 77,239	$ 32,553	$ 138,607	$ (194,253)
Income (loss) per share:
Basic income (loss) per share (in dollars per share)	$ 0.12	$ 0.04	$ 0.21	$ (0.26)
Basic weighted average common shares (in shares)	643,797	732,963	668,929	735,685
Diluted income (loss) per share (in dollars per share)	$ 0.12	$ 0.04	$ 0.21	$ (0.26)
Diluted weighted average common shares (in shares)	646,006	732,963	669,855	735,685
Cash dividends declared per common share (in dollars per share)	$ 0	$ 0	$ 0	$ 0

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Revenue from affiliates	$ 70	$ 545	$ 1,158	$ 1,397
Programming and other direct costs from affiliates	3,508	1,671	7,282	6,690
Other operating expenses from affiliates	$ 1,602	$ 905	$ 5,868	$ 15,154

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 77,396	$ 33,739	$ 138,608	$ (193,214)
Defined benefit pension plans:
Unrecognized actuarial gain (loss)	(15,860)	9,602	(19,508)	13,794
Applicable income taxes	4,298	(2,592)	5,287	(3,723)
Unrecognized actuarial gain (loss) arising during period, net of income taxes	(11,562)	7,010	(14,221)	10,071
Settlement loss included in other expense, net	1,091	65	1,629	929
Applicable income taxes	(295)	(18)	(441)	(252)
Settlement loss included in other expense, net, net of income taxes	796	47	1,188	677
Foreign currency translation adjustment	(385)	437	(965)	1,351
Applicable income taxes	105	(27)	261	(365)
Foreign currency translation adjustment, net	(280)	410	(704)	986
Other comprehensive income (loss)	(11,046)	7,467	(13,737)	11,734
Comprehensive income (loss)	66,350	41,206	124,871	(181,480)
Comprehensive income attributable to noncontrolling interests	(157)	(1,186)	(1)	(1,039)
Comprehensive income (loss) attributable to Altice USA, Inc. stockholders	$ 66,193	$ 40,020	$ 124,870	$ (182,519)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Total Stockholders' Equity	Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income	Non-controlling Interest	Retained Earnings [Member]	Common Class A Common Stock	Common Class B Common Stock
Beginning balance at Dec. 31, 2017	$ 5,504,753	$ 5,503,214	$ 4,665,229		$ (10,022)	$ 1,539	$ 840,636	$ 2,470	$ 4,901
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	(128,951)	(128,951)					(128,951)
Net loss (income) attributable to noncontrolling interests	2					2
Share-based compensation expense	21,623	21,623	21,623
Change in redeemable equity	(3,347)	(3,347)	(3,347)
Other changes to equity	(859)	(859)	(859)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Net Of Tax	3,765	3,765			3,765
Ending balance at Mar. 31, 2018	5,396,986	5,395,445	4,682,646		(8,420)	1,541	713,848	2,470	4,901
Beginning balance at Dec. 31, 2017	5,504,753	5,503,214	4,665,229		(10,022)	1,539	840,636	2,470	4,901
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	(194,253)
Net loss (income) attributable to noncontrolling interests	1,039
Foreign currency translation adjustment, net of income taxes	986
Ending balance at Sep. 30, 2018	3,670,973	3,662,400	3,618,709		(2,291)	8,573	38,744	5,107	2,131
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adoption of ASU No. 2018-02 \| ASU No. 2018-02					(2,163)		2,163
Beginning balance at Mar. 31, 2018	5,396,986	5,395,445	4,682,646		(8,420)	1,541	713,848	2,470	4,901
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	(97,855)	(97,855)					(97,855)
Net loss (income) attributable to noncontrolling interests	(149)
Foreign currency translation adjustment, net of income taxes	576
Share-based compensation expense	12,226	12,226	12,226
Redeemable equity vested	111,521	111,521	111,521
Change in redeemable equity	47,049	47,049	47,049
Conversion of Class B to Class A shares								2,458	(2,458)
Shares issued in connection with acquisition	(15,049)	(15,049)	61,049		(2,520)		(73,578)
Contributions from noncontrolling interests	5,995
Dividend payment	(1,499,935)	(1,499,935)	(963,711)				(536,224)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Net Of Tax	(74)
Ending balance at Jun. 30, 2018	3,867,193	3,859,806	3,856,682		(10,438)	7,387	6,191	4,928	2,443
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	32,553	32,553					32,553
Net loss (income) attributable to noncontrolling interests	1,186
Foreign currency translation adjustment, net of income taxes	410
Share-based compensation expense	12,327	12,327	12,327
Redeemable equity vested	12,894	12,894	12,894
Change in redeemable equity	22,528	22,528	22,528
Class A shares acquired through share repurchase program and retired	(240,799)	(240,799)	(240,666)					(133)
Conversion of Class B to Class A shares								312	(312)
Shares issued in connection with acquisition	680	680			680
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Net Of Tax	7,057
Ending balance at Sep. 30, 2018	3,670,973	3,662,400	3,618,709		(2,291)	8,573	38,744	5,107	2,131
Beginning balance at Dec. 31, 2018	3,680,236	3,670,941	3,423,803	$ 0	(11,783)	9,295	251,830	4,961	2,130
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	(24,999)	(24,999)					(24,999)
Net loss (income) attributable to noncontrolling interests	(199)					(199)
Distributions from noncontrolling interests	(1,000)					(1,000)
Foreign currency translation adjustment, net of income taxes	(181)	(181)			(181)
Share-based compensation expense	13,790	13,790	13,790
Redeemable equity vested	1,364	1,364	1,364
Change in redeemable equity	(61,696)	(61,696)	(61,696)
Class A shares acquired through share repurchase program and retired	(600,001)	(600,001)	(599,707)					(294)
Conversion of Class B to Class A shares								242	(242)
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Net Of Tax	3,752	3,752			3,752
Ending balance at Mar. 31, 2019	3,011,066	3,002,970	2,777,554	0	(8,212)	8,096	226,831	4,909	1,888
Beginning balance at Dec. 31, 2018	3,680,236	3,670,941	3,423,803	0	(11,783)	9,295	251,830	4,961	2,130
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	138,607
Net loss (income) attributable to noncontrolling interests	1
Foreign currency translation adjustment, net of income taxes	(704)
Ending balance at Sep. 30, 2019	2,089,267	2,080,971	1,709,685	0	(25,520)	8,296	390,437	4,506	1,863
Beginning balance at Mar. 31, 2019	3,011,066	3,002,970	2,777,554	0	(8,212)	8,096	226,831	4,909	1,888
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	86,367	86,367					86,367
Net loss (income) attributable to noncontrolling interests	43					43
Foreign currency translation adjustment, net of income taxes	(243)	(243)			(243)
Share-based compensation expense	16,077	16,077	16,077
Redeemable equity vested	61,702	61,702	61,702
Change in redeemable equity	(46,294)	(46,294)	(46,294)
Class A shares acquired through share repurchase program and retired	(599,952)	(599,952)	(599,703)					(249)
Conversion of Class B to Class A shares								16	(16)
Issuance of stock	244	244	244
Shares issued in connection with acquisition	10,773	10,773	10,768					5
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Net Of Tax	(6,019)	(6,019)			(6,019)
Ending balance at Jun. 30, 2019	2,533,764	2,525,625	2,220,348	0	(14,474)	8,139	313,198	4,681	1,872
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss attributable to stockholders	77,239	77,239					77,239
Net loss (income) attributable to noncontrolling interests	157					157
Foreign currency translation adjustment, net of income taxes	(280)	(280)			(280)
Share-based compensation expense	18,023	18,023	18,023
Redeemable equity vested	9,071	9,071	9,071
Change in redeemable equity	(51,450)	(51,450)	(51,450)
Class A shares acquired through share repurchase program and retired	(486,920)	(486,920)	(486,736)					(184)
Conversion of Class B to Class A shares								9	(9)
Issuance of stock	429	429	429
Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Net Of Tax	(10,766)	(10,766)			(10,766)
Ending balance at Sep. 30, 2019	$ 2,089,267	$ 2,080,971	$ 1,709,685	$ 0	$ (25,520)	$ 8,296	$ 390,437	$ 4,506	$ 1,863

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income (loss)	$ 138,608	$ (193,214)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization (including impairments)	1,695,685	1,827,285
Equity in net loss of affiliates	0	10,849
Loss (gain) on investments and sale of affiliate interests, net	(478,124)	182,031
Loss (gain) on derivative contracts, net	303,986	(130,883)
Loss on extinguishment of debt and write-off of deferred financing costs	159,599	41,616
Amortization of deferred financing costs and discounts (premiums) on indebtedness	82,398	60,526
Settlement loss related to pension plan	1,629	929
Share-based compensation expense related to equity classified awards	47,891	46,176
Deferred income taxes	55,694	14,399
Provision for doubtful accounts	61,054	50,643
Change in assets and liabilities, net of effects of acquisitions and dispositions:
Accounts receivable, trade	(46,849)	(111,446)
Other receivables	3,306	(138)
Prepaid expenses and other assets	(44,942)	(41,890)
Amounts due from and due to affiliates	(6,189)	7,203
Accounts payable	27,018	85,497
Increase (Decrease) in Interest Payable, Net	(107,969)	(76,095)
Accrued employee related costs and other liabilities	(78,796)	(122,101)
Deferred revenue	(30,020)	56,326
Liabilities related to interest rate swap and derivative contracts	50,008	62,549
Net cash provided by operating activities	1,833,987	1,770,262
Cash flows from investing activities:
Capital expenditures	(1,032,555)	(832,824)
Payment for acquisitions, net of cash acquired	(172,659)	(10,753)
Sale of affiliate interest	1,958	(3,537)
Proceeds related to sale of equipment, including costs of disposal	4,484	7,802
Increase in other investments	0	(2,500)
Additions to other intangible assets	3,969	584
Net cash used in investing activities	(1,202,741)	(842,396)
Cash flows from financing activities:
Proceeds from credit facility debt, net of discounts	2,040,000	2,217,500
Repayment of credit facility debt	(1,342,625)	(635,738)
Issuance of senior notes and debentures, including premiums	2,754,375	2,050,000
Redemption of senior notes, including premiums and fees	(2,471,578)	(2,623,756)
Proceeds from collateralized indebtedness, net	0	516,513
Repayment of collateralized indebtedness and related derivative contracts, net	0	516,513
Dividends to stockholders	0	1,499,935
Proceeds from notes payable	67,187	15,955
Repayment of notes payable	(90,210)	(14,089)
Principal payments on finance lease obligations	(6,736)	(8,581)
Purchase of shares of Class A common stock, pursuant to a share repurchase program	(1,686,873)	(226,803)
Additions to deferred financing costs	(16,007)	(21,570)
Contingent payment for acquisition	(500)	(30,000)
Contributions from (distributions to) noncontrolling interests	(1,000)	5,995
Other	0	(859)
Net cash used in financing activities	(753,967)	(771,881)
Effect of exchange rate changes on cash and cash equivalents	(965)	376
Net increase (decrease) in cash and cash equivalents	(123,686)	156,361
Cash, cash equivalents and restricted cash at beginning of year	299,038	330,100
Cash, cash equivalents and restricted cash at end of period	$ 175,352	$ 486,461

DESCRIPTION OF BUSINESS AND RELATED MATTERS	9 Months Ended
DESCRIPTION OF BUSINESS AND RELATED MATTERS	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND RELATED MATTERS	DESCRIPTION OF BUSINESS AND RELATED MATTERS The Company and Related Matters Altice USA, Inc. ("Altice USA" or the "Company") was incorporated in Delaware on September 14, 2015. Through June 8, 2018, the Company was majority-owned by Altice Europe N.V. ("Altice Europe"), a public company with limited liability (naamloze vennootshcap) under Dutch law. On June 8, 2018, Altice Europe distributed substantially all of its equity interest in the Company through a distribution in kind to holders of Altice Europe's common shares A and common shares B (the “Distribution”). The Company is now majority-owned by Patrick Drahi through Next Alt. S.a.r.l. ("Next Alt"). The Company principally provides broadband communications and video services in the United States and markets its services primarily under two brands: Optimum, in the New York metropolitan area, and Suddenlink, principally in markets in the south-central United States. It delivers broadband, video, telephony services, proprietary content and advertising services to residential and business customers. In September 2019, the Company launched Altice Mobile, a full service voice and data offering, to consumers across its footprint. As these brands are managed on a consolidated basis, the Company classifies its operations in one segment. The accompanying combined consolidated financial statements ("consolidated financial statements") include the accounts of the Company and all subsidiaries in which the Company has a controlling interest and gives effect to the ATS Acquisition and the i24 Acquisition discussed below. All significant inter-company accounts and transactions have been eliminated in consolidation. Acquisition of Altice Technical Services US Corp Altice Technical Services US Corp. ("ATS") was formed to provide network construction and maintenance services and commercial and residential installations, disconnections, and maintenance. During the second quarter of 2017, a substantial portion of the Company's technical workforce at Cablevision, a wholly-owned subsidiary of Altice USA, either accepted employment with ATS or became employees of ATS and ATS commenced operations and began to perform services for the Company. A substantial portion of the Cequel technical workforce became employees of ATS in December 2017. Additionally, in the second quarter of 2017, the Company entered into an Independent Contractor Agreement with ATS that governed the terms of the services provided to the Company and entered into a Transition Services Agreement for the use of the Company's resources to provide various overhead functions to ATS, including accounting, legal and human resources and for the use of certain facilities, vehicles and technician tools during a transitional period. The Transition Services Agreement required ATS to reimburse the Company for its cost to provide such services. In January 2018, the Company acquired 70% of the equity interests in ATS for $1.00 (the "ATS Acquisition") and the Company became the owner of 100% of the equity interests in ATS in March 2018. ATS was previously owned by Altice Europe and a member of ATS's management through a holding company. As the acquisition is a combination of businesses under common control, the Company combined the results of operations and related assets and liabilities of ATS for all periods since its formation. In connection with the ATS Acquisition, the Company recorded goodwill of $23,101, representing the amount previously transferred to ATS. Acquisition of i24NEWS In April 2018, Altice Europe transferred its ownership of i24 US and i24 Europe ("i24NEWS"), Altice Europe's 24/7 international news and current affairs channels to the Company for minimal consideration (the "i24 Acquisition"). As the acquisition was a combination of businesses under common control, the Company combined the results of operations and related assets and liabilities of i24NEWS as of April 1, 2018. Operating results for periods prior to April 1, 2018 have not been revised to reflect the i24 Acquisition as the impact was deemed immaterial. Altice Europe Distribution On June 8, 2018, Altice Europe distributed substantially all of its equity interest in the Company through a distribution in kind to holders of Altice Europe's common shares A and common shares B (the “Distribution”). The Distribution took place by way of a special distribution in kind by Altice Europe of its 67.2% interest in the Company to Altice Europe shareholders. Each shareholder of Altice Europe on May 23, 2018, the Distribution record date, received 0.4163 shares of the Company's common stock for every share held by such shareholder in Altice Europe. Prior to Altice Europe's announcement of the Distribution, the Board of Directors of Altice USA, acting through its independent directors, approved the payment of a $2.035 dividend to all shareholders of record on May 22, 2018. The payment of the dividend, aggregating $1,499,935, was made on June 6, 2018, and was funded with cash at CSC Holdings LLC, a wholly-owned subsidiary of Cablevision, from financings completed in January 2018, and cash generated from operations. In connection with the payment of the dividend, the Company recorded a decrease in retained earnings of $536,224, representing the cumulative earnings through the payment date, and a decrease in paid in capital of $963,711. In connection with the Distribution, the Management Advisory and Consulting Services Agreement with Altice Europe which provided certain consulting, advisory and other services was terminated. See Note 15 for further details. Stock Repurchase Plan In June 2018, the Board of Directors of Altice USA also authorized a share repurchase program of $2.0 billion and on July 30, 2019, the Board of Directors authorized a new incremental three-year share repurchase program of $5.0 billion that took effect following the completion in August 2019 of the $2.0 billion repurchase program. Under these repurchase programs, shares of Altice USA Class A common stock may be purchased from time to time in the open market and may include trading plans entered into with one or more brokerage firms in accordance with Rule 10b5-1 under the Securities Exchange Act of 1934. Size and timing of these purchases will be determined based on market conditions and other factors. During the nine months ended September 30, 2019, the Company repurchased 72,668,712 shares for a total purchase price of approximately $1,686,873. From inception through September 30, 2019, the Company repurchased an aggregate of 100,697,392 shares for a total purchase price of approximately $2,186,874. These acquired shares were retired and the cost for these shares was recorded in paid in capital in the Company's consolidated balance sheet. As of September 30, 2019, the Company had approximately $4,813,126 of availability remaining under the incremental share repurchase program and had 636,827,486 combined Class A and Class B shares outstanding.

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Sep. 30, 2019
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and with the instructions to Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all the information and notes required for complete annual financial statements. The interim consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2018. The financial statements presented in this report are unaudited; however, in the opinion of management, such financial statements include all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results for the periods presented. The results of operations for the interim periods are not necessarily indicative of the results that might be expected for future interim periods or for the full year ending December 31, 2019. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to the 2018 financial statements to conform to the 2019 presentation.

ACCOUNTING PRONOUNCEMENTS	9 Months Ended
ACCOUNTING PRONOUNCEMENTS	Sep. 30, 2019
Accounting Changes and Error Corrections [Abstract]
ACCOUNTING PRONOUNCEMENTS	ACCOUNTING PRONOUNCEMENTS Recently Issued But Not Yet Adopted Accounting Pronouncements ASU No. 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans ("ASU 2018-14") In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2018-14, Changes to the Disclosure Requirements for Defined Benefit Plans, which amends ASC 715 to clarify certain disclosure requirements related to defined benefit pension and other postretirement plans. ASU 2018-14 becomes effective for the Company on January 1, 2021, although early adoption is permitted. The Company does not expect the adoption of ASU 2018-14 to have a material impact on its consolidated financial statements. ASU No. 2018-15, Customer’s Accounting for Implementation Costs in a Cloud Computing Arrangement That Is a Service Contract ("ASU 2018-15") In August 2018, the FASB issued ASU 2018-15, Customer’s Accounting for Implementation Costs in a Cloud Computing Arrangement That is a Service Contract, which requires upfront implementation costs incurred in a cloud computing arrangement (or hosting arrangement) that is a service contract to be amortized to hosting expense over the term of the arrangement, beginning when the module or component of the hosting arrangement is ready for its intended use. ASU 2018-15 becomes effective for the Company on January 1, 2020, although early adoption is permitted. The Company is currently in the process of evaluating the impact that the adoption of ASU 2018-15 will have on its consolidated financial statements. ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350) ("ASU 2017-04") In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350). ASU 2017-04 simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual, or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 becomes effective for the Company on January 1, 2020 with early adoption permitted and will be applied prospectively. ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments ("ASU 2016-13") In June 2016, the FASB issued ASU No. 2016-13, Measurement of Credit Losses on Financial Instruments. ASU No.2016-13 requires a financial asset (or a group of financial assets) measured at amortized cost basis to be assessed for impairment under the current expected credit loss model rather than an incurred loss model. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions and reasonable and supportable forecasts that affect the collectability of the reported amount. ASU 2016-13 becomes effective for the Company on January 1, 2020. Early adoption is permitted. The Company is currently in the process of evaluating the impact that the adoption of ASU No. 2016-13 will have on its consolidated financial statements.

NET LOSS PER SHARE ATTRIBUTABLE TO STOCKHOLDERS

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

NET LOSS PER SHARE ATTRIBUTABLE TO STOCKHOLDERS

NET INCOME (LOSS) PER SHARE ATTRIBUTABLE TO STOCKHOLDERS

Basic net income (loss) per common share attributable to Altice USA stockholders is computed by dividing net income (loss) attributable to Altice USA stockholders by the weighted average number of common shares outstanding during the period. Diluted income per common share attributable to Altice USA stockholders reflects the dilutive effects of stock options and restricted stock. For such awards that are performance based, the diluted effect is reflected upon the achievement of the performance criteria.

The following table presents a reconciliation of weighted average shares used in the calculations of the basic and diluted income per share attributable to Altice USA stockholders:



	Three Months Ended September 30,		Nine Months Ended September 30,
	2019	2018	2019	2018
	(in thousands)
Basic weighted average shares outstanding	643,797	732,963	668,929	735,685
Effect of dilution:
Stock options	2,201	—	923	—
Restricted stock	8	—	3	—
Diluted weighted average shares outstanding	646,006	732,963	669,855	735,685

For the three and nine months ended September 30, 2019, the weighted average common stock equivalents of approximately 2,018,000 and 4,882,000 shares, respectively, have been excluded from diluted weighted average shares outstanding as they are anti-dilutive. In addition, approximately 57,000 performance based options for the three months and nine months ended September 30, 2019, issued pursuant to the Company's employee stock plan have also been excluded from the diluted weighted average shares outstanding as the performance criteria on these awards had not yet been satisfied for the respective periods.

For the three months ended September 30, 2018, the weighted average common stock equivalents of approximately 5,841,000 shares have been excluded from diluted weighted average shares outstanding as they are anti-dilutive. In addition, approximately 73,000 performance based options for the three months ended September 30, 2018, issued pursuant to the Company's employee stock plan have also been excluded from the diluted weighted average shares outstanding as the performance criteria on these awards had not yet been satisfied for the respective period.

REVENUE AND CONTRACT ASSETS

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

REVENUE AND CONTRACT ASSETS

The following table presents the composition of revenue:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2019		2018		2019		2018
Residential:
Video	$	993,158	$	1,054,667	$	3,028,914	$	3,122,779
Broadband	814,328		729,907		2,396,151		2,143,730
Telephony	148,231		161,351		452,927		490,888
Business services and wholesale	357,628		344,193		1,066,123		1,014,671
News and advertising	118,067		123,913		327,255		323,992
Mobile	3,174		—		3,174		—
Other	4,076		3,770		11,766		15,608
Total revenue	$	2,438,662	$	2,417,801	$	7,286,310	$	7,111,668

The Company is assessed non-income related taxes by governmental authorities, including franchising authorities (generally under multi-year agreements), and collects such taxes from its customers. In instances where the tax is being assessed directly on the Company, amounts paid to the governmental authorities are recorded as programming and other direct costs and amounts received from the customers are recorded as revenue. For the three and nine months ended September 30, 2019 the amount of franchise fees and certain other taxes and fees included as a component of revenue aggregated $63,539 and $191,695, respectively. For the three and nine months ended September 30, 2018 the amount of franchise fees and certain other taxes and fees included as a component of revenue aggregated $63,703 and $190,895, respectively.

Contract Assets

The following table provides information about contracts assets and contract liabilities related to contracts with customers:



	September 30, 2019		December 31, 2018
Contract assets (a)	$	29,810	$	26,405
Deferred revenue (b)	162,398		190,056


(a)	Contract assets include primarily sales commissions for enterprise customers that are deferred and amortized over the average contract term.

(b)

Deferred revenue represents payments received from customers for services that have yet to be provided and installation revenue which is deferred and recognized over the benefit period. A significant portion of the Company's deferred revenue represents payments for services for up to one month in advance from residential and small and medium-sized business ("SMB") customers which is realized within the following month as services are performed.

A significant portion of our revenue is derived from residential and SMB customer contracts which are month-to month. As such, the amount of revenue related to unsatisfied performance obligations is not necessarily indicative of the future revenue to be recognized from our existing customer base. Contracts with enterprise customers generally range from three years to five years, and services may only be terminated in accordance with the contractual terms.

SUPPLEMENTAL CASH FLOW INFORMATION

9 Months Ended

Sep. 30, 2019

Supplemental Cash Flow Elements [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

SUPPLEMENTAL CASH FLOW INFORMATIONThe Company's non-cash investing and financing activities and other supplemental data were as follows:



	Nine Months Ended September 30,
	2019		2018
Non-Cash Investing and Financing Activities:

Property and equipment accrued but unpaid	$	206,842	$	166,800
Leasehold improvements paid by landlord	—		350
Notes payable issued to vendor for the purchase of equipment and other assets	35,124		49,780
Unsettled purchases of shares of Altice USA, Inc. Class A common stock, pursuant to a share repurchase program	—		13,996
Right-of-use assets acquired in exchange for finance lease obligations	29,957		8,162
Deferred financing costs accrued but unpaid	1,236		1,006
Contingent consideration for acquisitions	—		6,733
Receivable related to the sale of an investment	—		11,954
Supplemental Data:
Cash interest paid	1,170,785		1,174,154
Income taxes paid, net	6,457		12,148

RESTRUCTURING AND OTHER EXPENSE

9 Months Ended

Sep. 30, 2019

Restructuring and Related Activities [Abstract]

RESTRUCTURING AND OTHER EXPENSE

Restructuring

Beginning in the first quarter of 2016, the Company commenced restructuring initiatives that were intended to simplify the Company's organizational structure ("2016 Restructuring Plan").



The following table summarizes the activity for the 2016 Restructuring Plan:
	Severance and Other Employee Related Costs			Facility Realignment and Other Costs			Total
Accrual balance at December 31, 2018	$	21,454		$	13,615		$	35,069
Restructuring charges	6,562			5,652			12,214
Payments and other	(24,941		)	(2,783		)	(27,724		)
Impact of the adoption of ASC 842 (a)	—			(13,849		)	(13,849		)
Accrual balance at September 30, 2019	$	3,075		$	2,635		$	5,710


(a)	Certain accrued restructuring liabilities were netted against right-of-use operating assets on the Company's consolidated balance sheet as of January 1, 2019 in connection with the Company's adoption of ASC 842 (see Note 8).

In addition, for the three and nine months ended September 30, 2019, the Company recorded restructuring charges of $73 and $8,769, respectively, related primarily to the impairment of right-of-use operating lease assets, included in the Company's restructuring initiatives, as their carrying amount was not recoverable and exceeded their fair value.

Cumulative costs to date relating to the 2016 Restructuring Plan amounted to $428,509.

In May 2019, the Company commenced another restructuring initiative to further simplify the Company's organization structure ("2019 Restructuring Plan").



The following table summarizes the activity for the 2019 Restructuring Plan:
	Severance and Other Employee Related Costs
Restructuring charges	$	16,150
Payments and other	(636		)
Accrual balance at September 30, 2019	$	15,514

Transaction Costs

The Company recorded costs of $987 and $1,957 during the three and nine months ended September 30, 2019, respectively, primarily related to certain transactions not related to the Company's operations. The Company incurred transaction costs of $1,920 and $7,682 for the three and nine months ended September 30, 2018 relating to the Distribution discussed in Note 1.

LEASES (Notes)

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

LEASES

On January 1, 2019, the Company adopted FASB Accounting Standards Codification ("ASC"), Topic 842, Leases ("ASC 842"), which increases transparency and comparability by recognizing a lessee’s rights and obligations resulting from leases by recording them on the balance sheet as lease assets and lease liabilities. The new guidance requires the recognition of the right-of-use ("ROU") assets and related operating and finance lease liabilities on the balance sheet. The Company adopted the new guidance using the modified retrospective approach with a cumulative-effect adjustment recorded on January 1, 2019. As a result, the consolidated balance sheet as of December 31, 2018 was not restated and is not comparative.

The adoption of ASC 842 resulted in the recognition of ROU assets of $274,292 and lease liabilities for operating leases of $299,900 on the Company's consolidated balance sheet as of January 1, 2019, with no material impact to its consolidated statements of operations. The difference between the ROU assets and the operating lease liability represents the reclassification of (i) deferred rent balances, resulting from the historical operating leases, and (ii) certain accrued restructuring liabilities (See Note 7). The Company's accounting for finance leases remained substantially unchanged from its accounting for capital leases in prior periods.

The Company elected the package of practical expedients permitted within the standard, which allow an entity to forgo reassessing (i) whether a contract contains a lease, (ii) classification of leases, and (iii) whether capitalized costs associated with a lease meet the definition of initial direct costs. Also, the Company elected the expedient allowing an entity to use hindsight to determine the lease term and impairment of ROU assets and the expedient related to land easements which allows the Company not to retrospectively treat land easements as leases; however, the Company must apply lease accounting prospectively to land easements if they meet the definition of a lease.

For contracts entered into on or after the effective date, at the inception of a contract the Company will assess whether the contract is, or contains, a lease. The Company's assessment is based on: (i) whether the contract involves the use of a distinct identified asset, (ii) whether the Company obtained the right to substantially all the economic benefit from the use of the asset throughout the period, and (iii) whether the Company has the right to direct the use of the asset. Leases entered into prior to January 1, 2019, are accounted for under ASC 840 and were not reassessed for classification.

For operating leases, the lease liability is initially and subsequently measured at the present value of the unpaid lease payments. For finance leases, the lease liability is initially measured in the same manner and date as for operating leases, and is subsequently measured at amortized cost using the effective interest method. The Company generally uses its incremental borrowing rate as the discount rate for leases, unless an interest rate is implicitly stated in the lease. The lease term for all of the Company’s leases includes the noncancellable period of the lease plus any additional periods covered by either a Company option to extend the lease that the Company is reasonably certain to exercise, or an option to extend the lease controlled by the lessor. All ROU assets are reviewed for impairment.

Lease expense for operating leases consists of the lease payments plus any initial direct costs and is recognized on a straight-line basis over the lease term. Lease expense for finance leases consists of the amortization of the asset on a straight-line basis over the earlier of the lease term or its useful life and interest expense determined on an amortized cost basis. The lease payments are allocated between a reduction of the lease liability and interest expense.

The Company's operating leases are comprised primarily of facility leases and finance leases are comprised primarily of vehicle leases.

Balance sheet information related to our leases is presented below:



	Balance Sheet location	September 30, 2019		January 1, 2019		December 31, 2018
Operating leases:
Right-of-use lease assets	Right-of-use operating lease assets	$	282,746	$	274,292	$	—
Right-of-use lease liability, current	Other current liabilities	38,104		48,033		—
Right-of-use lease liability, long-term	Right-of-use operating lease liability	270,564		251,867		—
Finance leases:
Right-of-use lease assets	Property, plant and equipment	49,380		30,891		30,891
Right-of-use lease liability, current	Current portion of long-term debt	12,117		5,928		5,928
Right-of-use lease liability, long-term	Long-term debt	34,972		19,262		19,262

The following provides details of the Company's lease expense:



	Three Months Ended September 30, 2019		Nine Months Ended September 30, 2019
Operating lease expense, net	$	15,038	$	45,264
Finance lease expense:
Amortization of assets	2,538		5,730
Interest on lease liabilities	520		1,266
Total finance lease expense	3,058		6,996
	$	18,096	$	52,260

Other information related to leases is presented below:



	As of September 30, 2019
Right-of-use assets acquired in exchange for operating lease obligations	$	47,232

Cash Paid For Amounts Included In Measurement of Liabilities:
Operating cash flows from finance leases	1,266
Operating cash flows from operating leases	48,550

Weighted Average Remaining Lease Term:
Operating leases	9.5 years
Finance leases	3.9 years
Weighted Average Discount Rate:
Operating leases	6.02		%
Finance leases	5.39		%

The minimum future annual payments under non-cancellable leases during the next five years and thereafter, at rates now in force, are as follows:



	Financing leases			Operating leases
2019 (excluding the nine months ended September 30, 2019)	$	3,069		$	11,702
2020	15,100			51,110
2021	13,780			46,026
2022	10,796			47,496
2023	5,788			37,376
Thereafter	3,626			219,862
Total future minimum lease payments, undiscounted	52,159			413,572
Less: Imputed interest	(5,070		)	(104,904		)
Present value of future minimum lease payments	$	47,089		$	308,668

The following table presents the Company’s unadjusted lease commitments as of December 31, 2018 as a required disclosure for companies adopting the lease standard prospectively without revising comparative period information.



	Financing leases		Operating leases
2019	$	5,928	$	47,905
2020	5,087		50,356
2021	3,969		43,362
2022	4,146		34,882
2023	3,828		25,234
Thereafter	2,232		167,941