text: We incur costs related to subscriber acquisition and retention. 
  (cid:129) We capitalize cable installation costs that relate to the cable network 
  and depreciate them over the expected life of the cable customer.  impairment as intangible assets with finite useful lives. Program rights 
  for multi-year sports programming arrangements are expensed when 
  the games are aired. 
  (cid:129) We defer direct incremental 
  
  installation costs related to reconnect 
  Cable customers and amortize them as the related reconnect 
  installation revenues are recorded. 
  (cid:129) We expense all other costs as incurred. 
  
  **Goodwill**
  We record goodwill arising from business combinations when the fair 
  value of the separately identifiable assets and liabilities we acquired is 
  lower than the consideration we paid (including the recognized amount 
  of 
  the 
  consideration transferred is lower than the separately identified assets 
  and liabilities, we immediately record the difference as a gain in net 
  income. 
  We calculate gains and losses on the disposal of property, plant and 
  equipment by comparing the proceeds from the disposal with the 
  item’s carrying amount, and recognize the gain or loss in other income 
  in the consolidated statements of income. 
  
  the non-controlling interest,  if any).  If  the fair value of 
  
  See note 7 and note 13 for more information about our goodwill. 