text: *Multiple Deliverable Arrangements*
  We offer some products and services as part of multiple deliverable 
  arrangements. We record these as follows: 
  (cid:129) Divide the products and services into separate units of accounting, as 
  long as the delivered elements have stand-alone value to customers 
  and we can determine the fair value of any undelivered elements 
  objectively and reliably. 
  **Income Taxes**
  Income tax expense includes both current and deferred taxes. We use 
  judgment to interpret tax rules and regulations to calculate the expense 
  recorded each period. We recognize income tax expense in net income 
  unless it relates to an item recognized directly in equity or other 
  comprehensive income. 
  
  Current tax expense is tax we expect to pay or receive based on our 
  taxable income or loss during the year. We calculate the current tax 
  expense using tax rates enacted or substantively enacted at 
  the 
  reporting date, and including any adjustment to taxes payable or 
  receivable related to previous years. 
  
  (cid:129) Measure and allocate the arrangement consideration among the 
  accounting units based on their relative fair values and recognize 
  revenue when the relevant criteria are met for each unit. 
  
  *Unearned Revenue*
  We record payments we receive in advance of providing goods and 
  services as unearned revenue. Advance payments include subscriber 
  deposits, cable installation fees and amounts subscribers pay for services 
  and subscriptions that will be provided in future periods. 