XML 52 R39.htm IDEA: XBRL DOCUMENT
v3.20.4

Employee Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Postemployment Benefits [Abstract] |
Summary of Change in Projected Benefit Obligation | The SERP is summarized as follows:
|  | Year ended December 31, |
|  | 2019 |  |  | 2020 |
Change in Projected Benefit Obligation |  |  |  |  |  |  |  |
Benefit obligation at beginning of year |  | $ | 9,038,825 |  |  | $ | 9,723,866 |
Interest cost |  |  | 340,302 |  |  |  | 279,778 |
Actuarial loss |  |  | 712,728 |  |  |  | 1,345,943 |
Benefits paid |  |  | (367,989 | ) |  |  | (544,261 | )
Benefit obligation at end of year |  | $ | 9,723,866 |  |  | $ | 10,805,326 |
Summary of Change in Plan Assets |
Change in Plan Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Fair value of plan assets at beginning of year |  |  |  | $ |  | — |  |  |  |  |  | $ |  | — |  |  |
| Employer contribution |  |  |  |  |  | 367,989 |  |  |  |  |  |  |  | 544,261 |  |  |
| Benefits paid |  |  |  |  |  | (367,989 |  | ) |  |  |  |  |  | (544,261 |  | ) |
| Fair value of plan assets at end of year |  |  |  | $ |  | — |  |  |  |  |  | $ |  | — |  |  |
| Funded status |  |  |  | $ |  | (9,723,866 |  | ) |  |  |  | $ |  | (10,805,326 |  | ) |
| Unrecognized net actuarial loss |  |  |  |  |  | 593,326 |  |  |  |  |  |  |  | 1,939,269 |  |  |
| Cumulative employer contributions in excess of the net periodic pension cost |  |  |  | $ |  | (9,130,540 |  | ) |  |  |  | $ |  | (8,866,057 |  | ) |
Summary of Amounts Recognized in Statement of Financial Position |
Amounts Recognized in the Statement of Financial Position |  |  |  |  |  |  |  |
Current liabilities |  | $ | (493,735 | ) |  | $ | (542,110 | )
Noncurrent liabilities |  |  | (9,230,131 | ) |  |  | (10,263,216 | )
Net amount recognized |  | $ | (9,723,866 | ) |  | $ | (10,805,326 | )
Summary of Amounts Recognized in Accumulated Other Comprehensive Income |
Amounts Recognized in Accumulated Other Comprehensive Income |  |  |  |  |  |  |  |
Net actuarial loss |  | $ | 593,326 |  |  | $ | 1,939,269 |
Total (before tax effects) |  | $ | 593,326 |  |  | $ | 1,939,269 |
Summary of Information for Pension Plans With Accumulated Benefit Obligation in Excess of Plan Assets |
Information for Pension Plans about Benefit Obligation and Plan Assets |  |  |  |  |  |  |  |
Projected benefit obligation |  | $ | 9,723,866 |  |  | $ | 10,805,326 |
Accumulated benefit obligation |  | $ | 9,723,866 |  |  | $ | 10,805,326 |
Summary of Weighted-Average Assumptions for Disclosure |
Weighted-average assumptions for Disclosure |  |  |  |  |  |  |  |
Discount rate |  |  | 2.95 | % |  |  | 2.10 | %
Mortality table |  |  | Pri-2012 |  |  |  | Pri-2012 WC |
Mortality improvement scale |  |  | MP-2019 |  |  |  | MP-2020 |
Summary of Components of Net Periodic Benefit Cost and Other Amounts Recognized in Other Comprehensive Income |
Net periodic benefit cost |  |  |  |  |  |  |  |
Interest cost |  | $ | 340,302 |  |  | $ | 279,778 |
Net periodic benefit cost |  | $ | 340,302 |  |  | $ | 279,778 |
Summary of Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income |  |  |  |  |  |  |  |
Net actuarial loss |  | $ | 712,728 |  |  | $ | 1,345,943 |
Total recognized in other comprehensive income (before tax effects) |  | $ | 712,728 |  |  | $ | 1,345,943 |
Total recognized in net cost and other comprehensive income (before tax effects) |  | $ | 1,053,030 |  |  | $ | 1,625,721 |
Summary of Amounts Expected to be Recognized in Net Periodic Cost in Coming Year |
Amounts Expected to be Recognized in Net Periodic Cost in the Coming Year |  |  |  |  |  |  |  |
(Gain) loss recognition |  | $ | — |  |  | $ | 143,362 |
Prior service cost recognition |  | $ | — |  |  | $ | — |
Net initial obligation (asset) recognition |  | $ | — |  |  | $ | — |
Summary of Weighted-Average Assumptions Used to Determine Net Periodic Benefit Cost |
Weighted-average assumptions used to determine Net Periodic Benefit Cost |  |  |  |  |  |  |  |
Discount rate |  |  | 4.00 | % |  |  | 2.95 | %
Corridor |  |  | 10.00 | % |  |  | 10.00 | %
Average future working lifetime |  |  | 6.46 |  |  |  | 6.48 |
Mortality table |  |  | RP-2014 |  |  |  | Pri-2012 |
Mortality improvement scale |  |  | MP-2018 |  |  |  | MP-2019 |
Summary of Estimated Future Benefit Payments |
Summary of Estimated Contributions |
Contributions |  |  |  |  |  |  |  |
Estimated contributions for 2021 |  |  |  |  |  | $ | 542,110 |

X
- Definition Schedule Of Assumptions Used To Determine Net Periodic Benefit Cost Table [Text Block] + References No definition available. + Details
Name: | bbgi_ScheduleOfAssumptionsUsedToDetermineNetPeriodicBenefitCostTableTextBlock
Namespace Prefix: | bbgi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of estimated contributions next fiscal year. + References No definition available. + Details
Name: | bbgi_SummaryOfEstimatedContributionsNextFiscalYearTableTextBlock
Namespace Prefix: | bbgi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PostemploymentBenefitsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefit obligation and plan assets of defined benefit plan with accumulated benefit obligation in excess of plan assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2417-114920 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2417-114920 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 55 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=118257860&loc=d3e4179-114921 + Details
Name: | us-gaap_ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts related to pension plans and/or other employee benefit plans in accumulated other comprehensive income (loss) expected to be recognized as components of net periodic benefit cost over the next fiscal year, including the net gain (loss), net prior service cost or credit, and net transition asset or obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (s) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsInAccumulatedOtherComprehensiveIncomeLossToBeRecognizedOverNextFiscalYearTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInBalanceSheetTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assumption used to determine benefit obligation and net periodic benefit cost of defined benefit plan. Includes, but is not limited to, discount rate, rate of compensation increase, expected long-term rate of return on plan assets and interest crediting rate. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of beginning and ending balances of the fair value of plan assets of pension plans and/or other employee benefit plans showing separately, if applicable, the effects during the period attributable to each of the following: actual return on plan assets, foreign currency exchange rate changes, contributions by the employer, contributions by plan participants, benefits paid, business combinations, divestitures, and settlements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInFairValueOfPlanAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in the benefit obligation of pension plans and/or other employee benefit plans from the beginning to the end of the period, showing separately, if applicable, the effects of the following: service cost, interest cost, contributions by plan participants, actuarial gains and losses, foreign currency exchange rate changes, benefits paid, plan amendments, business combinations, divestitures, curtailments, settlements, and special and contractual termination benefits. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfChangesInProjectedBenefitObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the changes in plan assets and benefit obligations recognized in other comprehensive income (loss) during the period. + References No definition available. + Details
Name: | us-gaap_ScheduleOfDefinedBenefitPlanAmountsRecognizedInOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfExpectedBenefitPaymentsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration