v3.26.1
PUSHDOWN OF ULTIMATE PARENT'S BASIS - Schedule of Adjustment to Ultimate Parent’s Basis (Details) - USD ($)
$ in Millions
5 Months Ended
Aug. 07, 2025
Dec. 31, 2025
Aug. 06, 2025
Dec. 31, 2024
Dec. 31, 2023
Assets:          
Goodwill $ 987 $ 1,600 $ 10,488 $ 10,508 $ 16,516
Measurement Period Adjustments, Goodwill   430      
Liabilities:          
Measurement Period Adjustments, Paramount Global basis   107      
NAI Transaction and The Transactions          
Assets:          
Cash and cash equivalents 3,977 3,977      
Receivables, net 5,980 5,960      
Measurement Period Adjustments, Receivables, net   (20)      
Programming and other inventory, current 1,970 1,904      
Measurement Period Adjustments, Programming and other inventory, current   (66)      
Prepaid expenses and other current assets 1,641 1,641      
Property and equipment, net 2,118 2,116      
Measurement Period Adjustments, Property and equipment, net   (2)      
Programming and other inventory, noncurrent 13,599 13,234      
Measurement Period Adjustments, Programming and other inventory, noncurrent (562) (365)      
Goodwill 947 1,377      
Measurement Period Adjustments, Goodwill   430      
Intangible assets, net 6,748 6,737      
Measurement Period Adjustments, Intangible assets, net   (11)      
Operating lease assets 875 916      
Measurement Period Adjustments, Operating lease assets   41      
Deferred income tax assets, net 1,200 1,223      
Measurement Period Adjustments, Deferred income tax assets, net   23      
Other noncurrent assets 2,470 2,512      
Measurement Period Adjustments, Other noncurrent assets   42      
Total assets 41,525 41,597      
Total assets   72      
Liabilities:          
Long-term debt 13,619 13,619      
Pension and postretirement benefit obligations 1,390 1,390      
Deferred income tax liabilities, net 306 235      
Measurement Period Adjustments, Deferred income tax liabilities, net   (71)      
Operating lease liabilities 1,219 1,219      
Programming obligations 2,017 1,969      
Measurement Period Adjustments, Programming obligations   (48)      
Other liabilities 10,137 10,319      
Measurement Period Adjustments, Other liabilities   182      
Total liabilities 28,688 28,751      
Total liabilities   63      
Noncontrolling interests 1,249 1,151      
Measurement Period Adjustments, Noncontrolling interests   (98)      
Paramount Global basis $ 11,588 $ 11,695