2.0.0.10 false IMPAIRMENT CHARGES 1060 - Disclosure - IMPAIRMENT CHARGES true false false false 1 usd $ false false Shares Standard http://www.xbrl.org/2003/instance shares xbrli 0 USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 USDPerShare Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 COMBINED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 0 cvc_NotesToFinancialStatementsAbstract cvc false na duration string No definition available. false false false false false true false false false false false false 1 false false false false 0 0 false false false No definition available. false 3 IMPAIRMENT CHARGES 1 cvc_ImpairedIntangibleAssetsIncludingGoodwillTextBlock cvc false na duration string The block of text may include a description of the facts and circumstances leading to the recording of impairment charges of... false false false false false false false false false false false terselabel false 1 false false false false 0 0 <table style="font-size:10pt; font-family:'Times New Roman',times,serif;"> <tr> <td> NOTE 6.                IMPAIRMENT CHARGES   Goodwill and indefinite-lived intangible assets are tested annually for impairment during the first quarter of each year or earlier upon the occurrence of certain events or substantive changes in circumstances.  As a result of the continuing deterioration of values in the newspaper industry and the greater than anticipated economic downturn and its current and anticipated impact on Newsdays advertising business, the Company determined that a triggering event had occurred and the Company tested indefinite-lived intangibles, long-lived assets and goodwill for impairment as of December 31, 2009 and 2008 (the interim testing dates).   The Company determined the fair value of Newsday based on a combination of the estimated fair market values determined under the income approach and the market approach.  The income approach utilizes a discounted cash flow valuation methodology, which requires the exercise of significant judgments, including judgments about appropriate discount rates based on the assessment of risks inherent in the projected future cash flows including the cash flows generated from synergies from a market participants point of view, and the amount and timing of expected future cash flows, including expected cash flows beyond the Companys current long-term business planning period.  The market approach measures fair value using market multiples of various financial measures compared to a set of comparable public companies taking into consideration synergies a market participant may generate.  The market approach requires significant judgments determining comparable market multiples.  The estimated fair values of Newsdays indefinite-lived intangibles, which relate primarily to the trademarks associated with the newspaper mastheads, were based on discounted future cash flows calculated utilizing the relief-from-royalty method.  Changes in such estimates or the application of alternative assumptions could produce significantly different results.   The Companys impairment analysis as of December 31, 2008 resulted in pre-tax impairment charges of $59,522, $8,199 and $333,159 related to indefinite-lived intangibles, certain long-lived intangible assets and goodwill, respectively, originally recorded by the Company in conjunction with its acquisition of Newsday on July 29, 2008 (see Note 4).  The net $400,880 pre-tax impairment charges are included in depreciation and amortization (including impairments) and the Company recognized an income tax benefit of $164,080, in addition to the allocation of such pre-tax impairment charges to the noncontrolling interest owners basis in those assets.   The Companys impairment analysis as of December 31, 2009 resulted in pre-tax impairment charges of $2,000 related to the excess of the carrying value over the estimated fair value of certain indefinite-lived intangibles.  This pre-tax impairment charge is included in depreciation and amortization (including impairments).   As part of its periodic review of expected usefulness of program rights, the Company recorded an impairment loss of $7,778 and $1,123 in 2009 and 2007, respectively.  These losses represent primarily the write-off of the carrying value of certain program rights of the Companys Rainbow segment and are included in technical and operating expense.  See Note 5 for programming impairments recorded in 2009 and 2008 as a component of restructuring expense in connection with the Companys decision to discontinue the domestic programming operations of VOOM HD.   In addition, the Company recorded impairment charges of $1,436, $16,105 and $1,804 in 2009, 2008 and 2007, respectively, included in depreciation and amortization.  The charges in 2009 related primarily to certain other long-lived assets related to the Companys theater operations and Newsday.  The charges in 2008 related primarily to the write-off of deferred carriage fees of $15,034 at VOOM HD after EchoStar Communications Corporation (EchoStar) ceased the distribution of VOOM in May 2008.  The charges in 2007 related primarily to certain other long-lived assets and goodwill related to certain businesses in the Companys theater operations and Rainbow segment.</td></tr></table> NOTE 6.                IMPAIRMENT CHARGES   Goodwill and indefinite-lived false false false The block of text may include a description of the facts and circumstances leading to the recording of impairment charges of intangible assets in the period, the amount of the impairment charges, the methods of determining fair value of the associated assets, the caption in the income statement in which the impairment losses are aggregated, and the segment in which the impaired intangible assets are reported. This disclosure includes impairment of goodwill. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true