Basis of Presentation General Liberty Latin America Ltd. ( Liberty Latin America ) is a registered company in Bermuda that primarily includes (i) Cable &amp; Wireless Communications Limited and its subsidiaries ( C&amp;W ), (ii) VTR Finance B.V. ( VTR Finance ) and its subsidiaries, which include VTR.com SpA ( VTR ), (iii) LiLAC Communications Inc. and its subsidiaries, which include Liberty Cablevision of Puerto Rico LLC ( Liberty Puerto Rico ), an entity that, effective October 2018, is a wholly-owned subsidiary, and (iv) LBT CT Communications, S.A. (an 80.0% -owned entity) and its subsidiary, Cabletica (as defined in note 4 ). C&amp;W owns less than 100% of certain of its consolidated subsidiaries, including United Telecommunications Services N.V. ( UTS ) (an 87.5% -owned entity, as further described in note 4 ), Cable &amp; Wireless Panama, S.A. ( C&amp;W Panama ) (a 49.0% -owned entity that owns most of our operations in Panama), The Bahamas Telecommunications Company Limited (a 49.0% -owned entity that owns all of our operations in the Bahamas) and Cable &amp; Wireless Jamaica Limited ( C&amp;W Jamaica ) (a 92.3% -owned entity that owns the majority of our operations in Jamaica). We are an international provider of fixed, mobile and subsea telecommunications services. We provide residential and business-to-business ( B2B ) services in (i) 24 countries, primarily in Latin America and the Caribbean, through C&amp;W , (ii) Chile and Costa Rica, through VTR/Cabletica , and (iii) Puerto Rico, through Liberty Puerto Rico . C&amp;W also provides (i) B2B services in certain other countries in Latin America and the Caribbean and (ii) wholesale communication services over its subsea and terrestrial fiber optic cable networks that connect over 40 markets in that region. In these notes, the terms  we ,  our ,  our company  and  us  may refer, as the context requires, to Liberty Latin America or collectively to Liberty Latin America and its subsidiaries. Unless otherwise indicated, ownership percentages and convenience translations into United States ( U.S. ) dollars are calculated as of March 31, 2019 . The accompanying condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States ( U.S. GAAP ) and with the instructions to the Quarterly Report on Form 10-Q and Article 10 of Regulation S-X for interim financial information. Accordingly, these financial statements do not include all of the information required by U.S. GAAP or Securities and Exchange Commission rules and regulations for complete financial statements. In the opinion of management, these financial statements reflect all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of the results of operations for the interim periods presented. The results of operations for any interim period are not necessarily indicative of results for the full year. These condensed consolidated financial statements should be read in conjunction with our consolidated financial statements and notes thereto included in our 2018 Annual Report on Form 10-K (the 2018 Form 10-K ). The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Estimates and assumptions are used in accounting for, among other things, the valuation of acquisition-related assets and liabilities, allowances for uncollectible accounts, programming and copyright expenses, deferred income taxes and related valuation allowances, loss contingencies, fair value measurements, impairment assessments, capitalization of internal costs associated with construction and installation activities, useful lives of long-lived assets and actuarial liabilities associated with certain benefit plans. Actual results could differ from those estimates. Certain prior period amounts have been reclassified to conform to the current period presentation.