XML 80 R29.htm IDEA: XBRL DOCUMENT
v2.4.1.9

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Accounting Policies [Abstract] |
Schedule Of Launch Assets [Table Text Block] | The gross value and accumulated amortization of the launch assets is as follows:
|  | As of December 31, |
|  | 2014 |  | 2013 |
|  | (In thousands) |
Launch assets |  | $ | 39,597 |  | $ | 39,597 |
Less: Accumulated amortization |  |  | (36,957) |  |  | (27,034) |
Launch assets, net |  | $ | 2,640 |  | $ | 12,563 |
Schedule Of Launch Assets Future Amortization Expense [Table Text Block] | Future estimated launch support amortization expense or revenue reduction related to launch assets for years 2015 through 2016 is as follows:
|  | (In thousands) |
2015 |  | $ | 2,610 |
2016 |  | $ | 30 |
Fair Value, by Balance Sheet Grouping [Table Text Block] | As of December 31, 2014 and 2013, the fair values of our financial assets and liabilities measured at fair value on a recurring basis are categorized as follows:
|  | Total |  | Level 1 |  | Level 2 |  | Level 3 |
|  | (In thousands) |
As of December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |
Assets subject to fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities (a) |  | $ | 805 |  | $ | 805 |  | $ | — |  | $ | — |
Government sponsored enterprise mortgage-backed securities (a) |  |  | 102 |  |  | — |  |  | 102 |  |  | — |
Mutual funds (a) |  |  | 2,004 |  |  | 2,004 |  |  | — |  |  | — |
Total |  | $ | 2,911 |  | $ | 2,809 |  | $ | 102 |  | $ | — |
Liabilities subject to fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |
Incentive award plan (b) |  | $ | 1,044 |  | $ | — |  | $ | — |  | $ | 1,044 |
Employment agreement award (c) |  |  | 17,993 |  |  | — |  |  | — |  |  | 17,993 |
Total |  | $ | 19,037 |  | $ | — |  | $ | — |  | $ | 19,037 |
Mezzanine equity subject to fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interests (d) |  | $ | 10,836 |  | $ | — |  | $ | — |  | $ | 10,836 |
As of December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |
Assets subject to fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate debt securities (a) |  | $ | 147 |  | $ | 147 |  | $ | — |  | $ | — |
Mutual funds (a) |  |  | 2,315 |  |  | 2,315 |  |  | — |  |  | — |
Total |  | $ | 2,462 |  | $ | 2,462 |  | $ | — |  | $ | — |
Liabilities subject to fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |
Incentive award plan (b) |  | $ | 2,114 |  | $ | — |  | $ | — |  | $ | 2,114 |
Employment agreement award (c) |  |  | 13,688 |  |  | — |  |  | — |  |  | 13,688 |
Total |  | $ | 15,802 |  | $ | — |  | $ | — |  | $ | 15,802 |
Mezzanine equity subject to fair value measurement: |  |  |  |  |  |  |  |  |  |  |  |  |
Redeemable noncontrolling interests (d) |  | $ | 11,999 |  | $ | — |  | $ | — |  | $ | 11,999 |
(a) Where quoted market prices are available in an active market, securities are classified within Level 1 of the valuation hierarchy. If quoted market prices are not available, fair values are estimated using pricing models, quoted prices of securities with similar characteristics or discounted cash flows. (b) These balances are measured based on the estimated enterprise fair value of TV One. Significant inputs to the discounted cash flow analysis include forecasted operating results, discount rate and a terminal value. A third-party valuation firm assisted the Company in estimating TV One’s fair value. (c) Pursuant to an employment agreement (the “Employment Agreement”) executed in April 2008, the Chief Executive Officer (“CEO”) is eligible to receive an award amount equal to 8% of any proceeds from distributions or other liquidity events in excess of the return of the Company’s aggregate investment in TV One. The Company reviews the factors underlying this award at the end of each quarter including the valuation of TV One. There are probability factors included in the calculation of the award related to the likelihood that the award will be realized. The Company’s obligation to pay the award will be triggered only after the Company’s recovery of the aggregate amount of its capital contribution in TV One and only upon actual receipt of distributions of cash or marketable securities or proceeds from a liquidity event with respect to the Company’s membership interest in TV One. The CEO was fully vested in the award upon execution of the Employment Agreement, and the award lapses if the CEO voluntarily leaves the Company or is terminated for cause. A third-party valuation firm assisted the Company in estimating TV One’s fair value. Significant inputs to the discounted cash flow analysis include forecasted operating results, discount rate and a terminal value. As noted in our current report on Form 8-K filed October 6, 2014, the Compensation Committee of the Board of Directors of the Company has approved terms for a new employment agreement with the CEO, including a renewal of the TV One Award upon similar terms as in the prior Employment Agreement. While a new Employment Agreement has not been executed as of the date of this report, the CEO is being compensated according to the new terms approved by the Compensation Committee.
(d) The redeemable noncontrolling interest in Reach Media is measured at fair value using a discounted cash flow methodology. A third-party valuation firm assisted the Company in estimating the fair value. Significant inputs to the discounted cash flow analysis include forecasted operating results, discount rate and a terminal value.
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block] | There were no transfers in or out of Level 1, 2, or 3 during the year ended December 31, 2014. The following table presents the changes in Level 3 liabilities measured at fair value on a recurring basis for the years ended December 31, 2013 and 2014:
|  |  |  | Employment |  | Redeemable |
|  | Incentive |  | Agreement |  | Noncontrolling |
|  | Award Plan |  | Award |  | Interests |
|  | (In thousands) |
Balance at December 31, 2012 |  | $ | 5,345 |  | $ | 11,374 |  | $ | 12,853 |
Net income attributable to noncontrolling interests |  |  | — |  |  | — |  |  | 665 |
Distribution |  |  | (3,219) |  |  | — |  |  | — |
Change in fair value |  |  | (12) |  |  | 2,314 |  |  | (1,519) |
Balance at December 31, 2013 |  | $ | 2,114 |  | $ | 13,688 |  | $ | 11,999 |
Net income attributable to noncontrolling interests |  |  | — |  |  | — |  |  | 639 |
Distribution |  |  | (1,370) |  |  | — |  |  | — |
Change in fair value |  |  | 300 |  |  | 4,305 |  |  | (1,802) |
Balance at December 31, 2014 |  | $ | 1,044 |  | $ | 17,993 |  | $ | 10,836 |
The amount of total losses for the period included in earnings attributable to the change in unrealized losses relating to assets and liabilities still held at the reporting date |  | $ | (300) |  | $ | (4,305) |  | $ | — |
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block] | For Level 3 assets and liabilities measured at fair value on a recurring basis, the significant unobservable inputs used in the fair value measurements were as follows:
|  |  |  |  |  | As of |  |  | As of |
|  |  |  | Significant |  | December 31, 2014 |  |  | December 31, 2013 |
Level 3 liabilities |  | Valuation Technique |  | Unobservable Inputs |  | Significant Unobservable Input Value |
Incentive award plan |  | Discounted Cash Flow |  | Discount Rate |  |  | 10.4 | % |  |  | 10.8 | %
Incentive award plan |  | Discounted Cash Flow |  | Long-term Growth Rate |  |  | 3.0 | % |  |  | 3.0 | %
Employment agreement award |  | Discounted Cash Flow |  | Discount Rate |  |  | 10.4 | % |  |  | 10.8 | %
Employment agreement award |  | Discounted Cash Flow |  | Long-term Growth Rate |  |  | 3.0 | % |  |  | 3.0 | %
Redeemable noncontrolling interest |  | Discounted Cash Flow |  | Discount Rate |  |  | 12.0 | % |  |  | 12.5 | %
Redeemable noncontrolling interest |  | Discounted Cash Flow |  | Long-term Growth Rate |  |  | 1.5 | % |  |  | 1.5 | %

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for launch assets. + References No definition available. + Details
Name: | roia_ScheduleOfLaunchAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | roia_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of launch assets. + References No definition available. + Details
Name: | roia_ScheduleOfLaunchAssetsTableTextBlock
Namespace Prefix: | roia_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the inputs and valuation techniques used to measure fair value, and a discussion of changes in valuation techniques and related inputs, if any, applied during the period to each separate class of assets, liabilities, and financial instruments classified in shareholders' equity that are measured on a recurring and/or nonrecurring basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13476-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 + Details
Name: | us-gaap_FairValueByBalanceSheetGroupingTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration