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Note 13 - Leases (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Lease, Cost [Table Text Block]

		For the Three Months Ended								For the Nine Months Ended
		September 30,								September 30,
		2023				2022				2023				2022			Statement of Operations Classification
Lease cost		$	2,130,478			$	2,045,850			$	6,483,494			$	6,018,295		Cost of billboard revenues and general and administrative
Variable and short-term lease cost			683,079				513,103				1,903,973				1,514,789		Cost of billboard revenues and general and administrative
Total Lease Cost		$	2,813,557			$	2,558,953			$	8,387,467			$	7,533,084

Supplemental Cash Flow Information Related to Operating Leases [Table Text Block]

		For the Three Months Ended								For the Nine Months Ended
		September 30,								September 30,
		2023				2022				2023				2022
Cash payments for operating leases		$	1,936,651			$	1,863,789			$	6,485,229			$	5,942,681
New operating lease assets obtained in exchange for operating lease liabilities		$	453,238			$	680,763			$	1,589,716			$	4,576,864

Operating Lease Assets and Liabilities [Table Text Block]

		September 30, 2023				December 31, 2022			Balance Sheet Classification
Lease assets		$	62,617,989			$	64,719,405		Other Assets: Right of use assets
Current lease liabilities		$	5,127,376			$	5,203,981		Current Liabilities: Lease liabilities
Noncurrent lease liabilities			57,299,674				59,281,733		Long-term Liabilities: Lease liabilities
Total Lease Liabilities		$	62,427,050			$	64,485,714

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

		September 30, 2023
2024		$	7,983,923
2025			7,597,218
2026			7,205,772
2027			6,775,412
2028			6,477,516
Thereafter			57,260,746
Total lease payments			93,300,587
Less imputed interest			(30,873,537	)
Present Value of Lease Liabilities		$	62,427,050

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- Definition

Tabular disclosure of operating lease assets and liabilities.

+ References

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Tabular disclosure of supplemental cash flow information related to operating leases.

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-4

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- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147478964/842-20-50-6

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