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SEC Filings

RENAISSANCE MEDIA GROUP LLC filed this Form S-4/A on 08/06/1998
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  With the exception of programming costs, the Company does not believe that
inflation has had or will likely have a significant effect on its results of
operations or capital expenditure programs. Programming cost increases in the
past have tended to exceed inflation and may continue to do so in the future.
The Company, in accordance with FCC regulations, may pass along programming
cost increases to its subscribers.
  During fiscal 1997 and 1998, the Financial Accounting Standards Board
("FASB") issued Statement No. 130, "Reporting Comprehensive Income" ("FAS
130"), Statement No. 131, "Disclosures about Segments of an Enterprise and
Related Information" ("FAS 131"), Statement No. 132, "Employers' Disclosures
about Pension and Other Postretirement Benefits" ("FAS 132"), and Statement
No. 133, "Accounting for Derivative     
Instruments and Hedging Activities" ("FAS 133"). FAS 130 establishes standards
for reporting and display of comprehensive income and its components (revenue,
expenses, gains and losses) in a full set of financial statements. The Company
expects to adopt FAS 130 as of the second quarter of 1998. FAS 131 requires
disclosure of financial and descriptive information about an entity's
reportable operating segments under the "management approach" as defined in
such Statement. The Company will adopt FAS 131 as of December 31, 1998. FAS
132 standardizes the disclosure requirements for pensions and other
postretirement benefits. The Company expects to adopt FAS 132 as of the second
quarter of 1998. FAS 133 provides a comprehensive and consistent standard for
the recognition and measurement of derivatives and hedging activities. The
Company will adopt FAS 133 as of January 1, 2000. The impact of the adoption
of these standards on the Company's financial statements is not expected to be