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Note 13 - Leases (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Lease, Cost [Table Text Block]

		For the Three Months Ended								For the Nine Months Ended
		September 30,								September 30,
		2024				2023				2024				2023			Statement of Operations Classification
Lease cost		$	2,033,677			$	2,130,478			$	6,337,150			$	6,483,494		Cost of billboard revenues and general and administrative
Variable and short-term lease cost			969,289				683,079				2,400,527				1,903,973		Cost of billboard revenues and general and administrative
Total Lease Cost		$	3,002,966			$	2,813,557			$	8,737,677			$	8,387,467

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,
		2024				2023				2024				2023
Cash payments for operating leases		$	1,973,480			$	1,936,651			$	6,400,612			$	6,485,229
New operating lease assets obtained in exchange for operating lease liabilities		$	2,959,601			$	453,238			$	4,669,742			$	1,589,716

Operating Lease Assets and Liabilities [Table Text Block]

		September 30, 2024				December 31, 2023			Balance Sheet Classification
Lease assets		$	60,009,846			$	61,399,460		Other Assets: Right of use assets
Current lease liabilities		$	5,257,431			$	5,085,221		Current Liabilities: Lease liabilities
Noncurrent lease liabilities			54,999,762				56,438,308		Long-term Liabilities: Lease liabilities
Total Lease Liabilities		$	60,257,193			$	61,523,529

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

		September 30, 2024
2025		$	8,244,494
2026			7,865,042
2027			7,447,430
2028			7,116,036
2029			6,422,006
Thereafter			53,798,382
Total lease payments			90,893,390
Less imputed interest			(30,636,197	)
Present Value of Lease Liabilities		$	60,257,193

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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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