Basis of Presentation

12 Months Ended

Dec. 31, 2015

CommScope Holding Company, Inc. [Member]

1.	BASIS OF PRESENTATION

CommScope Holding Company, Inc. (the Parent Company), formerly known as Cedar I Holding Company, Inc., was formed by funds affiliated with the Carlyle Group to effect the acquisition of CommScope, Inc. on January 14, 2011. The Parent Company is a holding company with no material operations of its own other than debt service. The Parent Company conducts substantially all of its activities through its direct subsidiary, CommScope, Inc. and its subsidiaries.

The accompanying Condensed Financial Statements include the accounts of the Parent Company and, on an equity basis, its direct and indirect subsidiaries and affiliates. Accordingly, these condensed financial statements have been presented on a “parent-only” basis. Under a parent-only presentation, the Parent Company’s investments in subsidiaries are presented under the equity method of accounting. These parent-only financial statements should be read in conjunction with the CommScope Holding Company, Inc. and subsidiaries (the Company) consolidated financial statements included elsewhere herein.

The condensed parent-only financial statement have been prepared in accordance with Rule 12-04, Schedule I of Regulation S-X as the restricted net assets of the subsidiaries of the Company exceed 25% of the consolidated net assets of the Company. The ability of the Parent Company and its operating subsidiaries to pay dividends may be restricted due to the terms of their financing arrangements.

During the year ended December 31, 2015, the Parent Company adopted new accounting guidance that requires debt issuance costs related to a recognized debt liability be reported as a deduction from the carrying amount of that debt liability. The guidance has been applied retrospectively to the prior period presented. The adoption of this accounting guidance reduced the Parent Company’s other noncurrent assets and long-term debt by the amount of unamortized debt issuance costs. As of December 31, 2015 and December 31, 2014, this amount was $6.9 million and $8.7 million, respectively.