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Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts

BEASLEY BROADCAST GROUP, INC.

CONSOLIDATED FINANCIAL STATEMENT SCHEDULE

VALUATION AND QUALIFYING ACCOUNTS

Years ended December 31, 2014 and 2015

 

Column A Description

   Column B
Balance at
Beginning
of Period
     Column C
Charged to
Costs and
Expenses
     Column D
Deductions
     Column E
Balance at
End of
Period
 

Year ended December 31, 2014:

           

Allowance for doubtful accounts
(deducted from accounts receivable)

     499,865         589,270         544,203         544,932   

Valuation allowance for deferred tax assets

     634,108         —           3,333         630,775   

Year ended December 31, 2015:

           

Allowance for doubtful accounts
(deducted from accounts receivable)

     544,932         695,246         643,798         596,380   

Valuation allowance for deferred tax assets

     630,775         —           36,696         594,079