Charter 2009 Annual Report Download - page 50

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F-2
Report of Independent Registered Public Accounting Firm
The Manager and the Member of
CCH II, LLC:
We have audited the accompanying consolidated balance sheets of CCH II, LLC and subsidiaries as of December
31, 2009 (Successor Company) and 2008 (Predecessor Company), (collectively, the Company) and the related
consolidated statements of operations, changes in member’ s equity (deficit), and cash flows for the one month ended
December 31, 2009 (Successor Company), the eleven months ended November 30, 2009 (Predecessor Company),
and for each of the years in the two-year period ended December 31, 2008 (Predecessor Company). These
consolidated financial statements are the responsibility of the Company’ s management. Our responsibility is to
express an opinion on these consolidated financial statements based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board
(United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as evaluating the overall
financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the
financial position of CCH II, LLC and subsidiaries as of December 31, 2009 (Successor Company) and 2008
(Predecessor Company), and the results of their operations and their cash flows for the one month ended December
31, 2009 (Successor Company), the eleven months ended November 30, 2009 (Predecessor Company), and for each
of the years in the two-year period ended December 31, 2008 (Predecessor Company), in conformity with U.S.
generally accepted accounting principles.
As discussed in Note 2 to the consolidated financial statements, CCH II, LLC’ s ultimate parent, Charter
Communications, Inc. and its subsidiaries, including CCH II, LLC (collectively, Charter), filed a petition for
reorganization under Chapter 11 of the United States Bankruptcy Code on March 27, 2009. Charter’ s plan of
reorganization became effective and Charter emerged from bankruptcy protection on November 30, 2009. In
connection with its emergence from bankruptcy, Charter adopted fresh-start accounting in conformity with AICPA
Statement of Position 90-7, Financial Reporting by Entities in Reorganization Under the Bankruptcy Code (included
in FASB ASC Topic 852, Reorganizations), effective as of November 30, 2009. Accordingly, the Company’ s
consolidated financial statements prior to November 30, 2009 are not comparable to its consolidated financial
statements for periods after November 30, 2009.
As discussed in Note 11 to the consolidated financial statements, effective January 1, 2009, the Company adopted
Statement of Financial Accounting Standards No. 160, Noncontrolling Interests in Consolidated Financial
Statements – An Amendment of ARB No. 51 (included in FASB ASC Topic 810, Consolidations).
/s/ KPMG LLP
St. Louis, Missouri
March 29, 2010