XML 34 R22.htm IDEA: XBRL DOCUMENT v3.10.0.1

Revenue (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Composition of Revenue

Revenue is comprised of the following:

		Three months ended September 30,								Nine months ended September 30,
		2017				2018				2017				2018
Commercial advertising		$	52,162,713			$	56,644,127			$	154,527,033			$	157,761,002
Digital advertising			3,311,548				3,496,136				9,711,397				10,826,473
Other			3,427,789				5,006,817				9,417,585				13,338,528
		$	58,902,050			$	65,147,080			$	173,656,015			$	181,926,003

Deferred Revenue

		December 31, 2017				September 30, 2018
Deferred revenue		$	1,893,508			$	2,718,519

		Three months ended September 30,								Nine months ended September 30,
		2017				2018				2017				2018
Losses on receivables		$	354,814			$	1,845,022			$	1,193,593			$	2,259,136

Trade Sale Revenue

Commercial advertising includes revenue from the sale or trade of aired commercial spots to advertisers directly or through national, regional or local advertising agencies. Each commercial spot is considered a performance obligation. Revenue is recognized when the commercial spots have aired. Trade sales are recorded at the estimated fair value of the goods or services received. If commercial spots are aired before the goods or services are received then a trade sales receivable is recorded. If goods or services are received before the commercial spots are aired then a trade sales payable is recorded.

		December 31, 2017				September 30, 2018
Trade sales receivable		$	1,550,172			$	1,563,809
Trade sales payable			1,276,170				1,315,712

		Three months ended September 30,								Nine months ended September 30,
		2017				2018				2017				2018
Trade sales revenue		$	2,144,090			$	2,790,888			$	6,916,643			$	6,409,976

X

- Definition

Tabular disclosure of trade sales receivable and trade sales payable.

+ References

No definition available.

+ Details

Name:	bbgi_TradeSalesReceivablePayableTableTextBlock
Namespace Prefix:	bbgi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of contract balances and changes in contract balances.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130551-203045

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration