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Valuation and Qualifying Accounts
 12 Months Ended
Dec. 31, 2020
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, 2019 and 2020
 
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, 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 
Year ended December 31, 2020:
                    
Allowance for doubtful accounts
(deducted from accounts receivable)
   2,145,599    5,206,423    2,318,987    5,033,035 
Valuation allowance for deferred tax assets
   311,214    —      3,074    308,140