XML 60 R49.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Note 8 - Investments, Including Investments Accounted for Using the Equity Method (Details Textual) - USD ($) |  |  |  |  | 1 Months Ended | 3 Months Ended | 4 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Nov. 02, 2023 | May 01, 2023 | Jan. 25, 2022 | Sep. 14, 2021 | Jul. 31, 2023 | Oct. 31, 2020 | May 31, 2018 | Dec. 31, 2023 | Mar. 31, 2022 | Nov. 30, 2020 | Jun. 30, 2024 | Nov. 29, 2023 | May 31, 2023 | Apr. 25, 2022
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) |  |  |  |  |  |  |  | $ 9.95 |  |  | $ 9.95 |  |  |
Common Stock, Par or Stated Value Per Share (in dollars per share) |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.001
Common Class A [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Common Stock, Par or Stated Value Per Share (in dollars per share) |  |  |  |  |  |  |  | $ 0.001 |  |  | $ 0.001 |  |  |
CB&T Holding Corporation [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  |  |  |  | 15.60% |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  |  |  |  |  |  |  | 20.00% |  |  |  |
Sky Harbour Group Corporation [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Equity Method Investments |  |  |  | $ 55,000,000 |  |  |  |  |  |  |  |  |  |
Sky Harbour Group Corporation Class A Common Stock [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  |  |  |  |  |  |  |  | 18.60% |  |  |
Payments to Acquire Equity Method Investments |  |  | $ 45,000,000 |  |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Shares, Converted from Other Equity (in shares) |  |  | 5,500,000 |  |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Price Per Share (in dollars per share) |  |  | $ 10 |  |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Shares (in shares) |  |  | 4,500,000 |  |  |  |  |  |  |  | 12,440,642 |  |  |
Deconsolidation, Gain (Loss), Amount |  |  |  |  |  |  |  |  | $ 24,977,740 |  |  |  |  |
Deconsolidation, Gain (Loss), Recognized, Amount |  |  |  |  |  |  |  |  | 10,000,000 |  |  |  |  |
Deconsolidation, Gain (Loss), Assets and Liabilities |  |  |  |  |  |  |  |  | $ 15,000,000 |  |  |  |  |
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic |  |  |  |  |  |  |  | $ 2,200,000 |  |  |  |  |  |
Equity Method Investments |  |  |  |  |  |  |  |  |  |  | $ 82,200,000 |  |  |
Equity Method Investment, Quoted Market Value |  |  |  |  |  |  |  |  |  |  | $ 115,100,000 |  |  |
Yellowstone Acquisition Company [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from Issuance Initial Public Offering |  |  |  |  |  | $ 125,000,000 |  |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] | IPO [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Units Issued During Period, Number (in shares) |  |  |  |  |  | 13,598,898 |  |  |  |  |  |  |  |
Units Issued During Period, Price Per Unit (in dollars per share) |  |  |  |  |  | $ 10 |  |  |  |  |  |  |  |
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) |  |  |  |  |  | 11.5 |  |  |  |  |  |  |  |
Sale of Unit, Price Per Unit (in dollars per share) |  |  |  |  |  | $ 10 |  |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] | IPO [Member] | Common Class A [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Units Issued During Period, Number of Common Stock, Shares (in shares) |  |  |  |  |  | 1 |  |  |  |  |  |  |  |
Yellowstone Acquisition Company Warrants [Member] | IPO [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Units Issued During Period, Number of Warrants (in shares) |  |  |  |  |  | 0.5 |  |  |  |  |  |  |  |
BOC Yellowstone LLC [Member] | Non-redeemable Private Placement Warrants [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) |  |  |  |  |  |  |  |  |  | $ 11.5 |  |  |  |
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) |  |  |  |  |  |  |  |  |  | 7,719,779 |  |  |  |
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) |  |  |  |  |  |  |  |  |  | 1 |  |  |  |
BOC Yellowstone LLC [Member] | Class B Common Stock of Yellowstone Acquisition Company [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Investments, Total |  |  |  |  |  |  |  |  |  | $ 7,800,000 |  |  |  |
Investment Owned, Balance, Shares (in shares) |  |  |  |  |  |  |  |  |  | 3,399,724 |  |  |  |
Sky Harbour Group Corporation [Member] | Private Placement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | 1,141,600 |  |  |  |  |  |  |  |  |  |  |  |  |
Stock Issued During Period, Shares, New Issues (in shares) | 6,586,154 |  |  |  |  |  |  |  |  |  |  |  |  |
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ 0.0001 |  |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from Issuance or Sale of Equity | $ 42,810,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Sky Harbour Group Corporation [Member] | Additional PIPE Offering [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) |  |  |  |  |  |  |  |  |  |  |  | 400,000 |  |
Common Stock, Par or Stated Value Per Share (in dollars per share) |  |  |  |  |  |  |  |  |  |  |  | $ 0.0001 |  |
Proceeds from Issuance or Sale of Equity | $ 57,810,000 |  |  |  |  |  |  |  |  |  |  |  |  |
Equity Offering, Maximum Shares (in shares) |  |  |  |  |  |  |  |  |  |  |  | 2,307,692 |  |
Equity Offering, Maximum Amount |  |  |  |  |  |  |  |  |  |  |  | $ 15,000,000 |  |
The 24th Street Asset Management, LLC [Member] | Boston Omaha Asset Management, LLC [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Business Acquisition, Percentage of Voting Interests Acquired |  | 100.00% |  |  |  |  |  |  |  |  |  |  |  |
Business Combination, Consideration Transferred |  | $ 5,016,494 |  |  |  |  |  |  |  |  |  |  |  |
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage |  |  |  |  |  |  |  |  |  |  |  |  | 48.00% |
Payments to Acquire Businesses, Gross |  | $ 2,759,072 |  |  |  |  |  |  |  |  |  |  |  |
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) |  | 45,644 |  |  |  |  |  |  |  |  |  |  |  |
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain |  | $ 4,600,000 |  |  |  |  |  |  |  |  |  |  |  |
The 24th Street Asset Management, LLC [Member] | Boston Omaha Asset Management, LLC [Member] | Holdback Cash Consideration [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Gross |  | $ 1,254,102 |  |  |  |  |  |  |  |  |  |  |  |
CB&T Holding Corporation [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Gross |  |  |  |  |  |  | $ 19,058,485 |  |  |  |  |  |  |
My Bundle TV Inc. [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Gross |  |  |  |  | $ 3,000,000 |  |  |  |  |  |  |  |  |
Business Combination Agreement with SHG [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Gross |  |  |  | 55,000,000 |  |  |  |  |  |  |  |  |  |
Business Acquisition, Backstop Agreed to Be Provided to Acquiree, Maximum Value |  |  |  | $ 45,000,000 |  |  |  |  |  |  |  |  |  |
Business Acquisition, Backstop Agreed to Be Provided to Acquiree, Price Per Share (in dollars per share) |  |  |  | $ 10 |  |  |  |  |  |  |  |  |  |

X
- Definition Represents the maximum value of the backstop agreed to be provided to the acquiree in a business combination. + References No definition available. + Details
Name: | boc_BusinessAcquisitionBackstopAgreedToBeProvidedToAcquireeMaximumValue
Namespace Prefix: | boc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the price per share of the backstop agreed to be provided to the acquiree in a business combination. + References No definition available. + Details
Name: | boc_BusinessAcquisitionBackstopAgreedToBeProvidedToAcquireePricePerShare
Namespace Prefix: | boc_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the assets and liabilities related to deconsolidation. + References No definition available. + Details
Name: | boc_DeconsolidationGainLossAssetsAndLiabilities
Namespace Prefix: | boc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the recognized gain (loss) related to deconsolidation. + References No definition available. + Details
Name: | boc_DeconsolidationGainLossRecognizedAmount
Namespace Prefix: | boc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The price per share of equity investment method equity interest. + References No definition available. + Details
Name: | boc_EquityMethodInvestmentPricePerShare
Namespace Prefix: | boc_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares. + References No definition available. + Details
Name: | boc_EquityMethodInvestmentShares
Namespace Prefix: | boc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares of equity method investment converted from other equity during period. + References No definition available. + Details
Name: | boc_EquityMethodInvestmentSharesConvertedFromOtherEquity
Namespace Prefix: | boc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum amount of equity offering. + References No definition available. + Details
Name: | boc_EquityOfferingMaximumAmount
Namespace Prefix: | boc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition the maximum shares to be issued in equity offering. + References No definition available. + Details
Name: | boc_EquityOfferingMaximumShares
Namespace Prefix: | boc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Per unit amount received by subsidiary or equity investee for each unit issued or sold in the stock transaction. + References No definition available. + Details
Name: | boc_SaleOfUnitPricePerUnit
Namespace Prefix: | boc_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of units issued during the period + References No definition available. + Details
Name: | boc_UnitsIssuedDuringPeriodNumber
Namespace Prefix: | boc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of common stock shares in each unit issued during the period. + References No definition available. + Details
Name: | boc_UnitsIssuedDuringPeriodNumberOfCommonStockShares
Namespace Prefix: | boc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of warrants per units issued during the period. + References No definition available. + Details
Name: | boc_UnitsIssuedDuringPeriodNumberOfWarrants
Namespace Prefix: | boc_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The price per unit of the units issued during the period. + References No definition available. + Details
Name: | boc_UnitsIssuedDuringPeriodPricePerUnit
Namespace Prefix: | boc_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of shares of equity interests issued or issuable to acquire entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 + Details
Name: | us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 8 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479637/805-30-30-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 30 -Paragraph 7 -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479637/805-30-30-7 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of equity in the acquiree held by the acquirer immediately before the acquisition date in a business combination. + References No definition available. + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireePercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition In a business combination achieved in stages, this element represents the amount of gain recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (g)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2 + Details
Name: | us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeRemeasurementGain
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Exercise price per share or per unit of warrants or rights outstanding. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3 + Details
Name: | us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares. + References No definition available. + Details
Name: | us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3 + Details
Name: | us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Face amount or stated value per share of common stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_CommonStockParOrStatedValuePerShare
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of gain (loss) from deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of good or service in contract with customer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1B + Details
Name: | us-gaap_DeconsolidationGainOrLossAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents the aggregate value of each identified investment accounted for under the equity method of accounting based on the quoted market price for those investments in common stock for which a quoted market price is available. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 + Details
Name: | us-gaap_EquityMethodInvestmentQuotedMarketValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481664/323-10-45-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(10)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 + Details
Name: | us-gaap_EquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of shares of investment owned. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 55 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477439/946-210-55-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478795/946-210-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-12(Column B)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-12B(Column B)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-3 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14(Column B)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-6 + Details
Name: | us-gaap_InvestmentOwnedBalanceShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479581/805-30-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13 + Details
Name: | us-gaap_PaymentsToAcquireEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the purchase of all investments (debt, security, other) during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13 + Details
Name: | us-gaap_PaymentsToAcquireInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow associated with the amount received from entity's first offering of stock to the public. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14 + Details
Name: | us-gaap_ProceedsFromIssuanceInitialPublicOffering
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 + Details
Name: | us-gaap_ProceedsFromIssuanceOrSaleOfEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of new stock issued during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of undistributed earnings (loss) allocated to participating securities for the basic earnings (loss) per share or per unit calculation under the two-class method. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 65 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482689/260-10-45-65 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 66 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482689/260-10-45-66 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B + Details
Name: | us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=boc_CBTHoldingCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=boc_YellowstoneAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=boc_SkyHarbourGroupCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=boc_SkyHarbourGroupCorporationClassACommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=boc_YellowstoneAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=boc_YellowstoneAcquisitionCompanyWarrantsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=boc_BOCYellowstoneLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ClassOfWarrantOrRightAxis=boc_NonredeemablePrivatePlacementWarrantsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=boc_ClassBCommonStockOfYellowstoneAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=boc_SkyHarbourGroupCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=boc_AdditionalPipeOfferingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=boc_The24thStreetAssetManagementLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=boc_BostonOmahaAssetManagementLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ContingentConsiderationByTypeAxis=boc_HoldbackCashConsiderationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=boc_CBTHoldingCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=boc_MyBundleTvIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=boc_BusinessCombinationAgreementWithSHGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |