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Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2019
SEC Schedule, 12-09, 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, 2018 and 2019
 
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, 2018:
                    
Allowance for doubtful accounts (deducted from accounts receivable)
   1,623,408    2,842,941    2,455,628    2,010,721 
Valuation allowance for deferred tax assets
   328,170    3,446,579    14,295    3,760,454 
Year ended December 31, 2019:
                    
Allowance for doubtful accounts (deducted from accounts receivable)
   2,010,721    692,460    557,582    2,145,599 
Valuation allowance for deferred tax assets
   3,760,454    87,665    3,536,905    311,214