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Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2021
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, 2020 and 2021
 
Description
  
Balance at
Beginning
of Period
    
Charged to
Costs and
Expenses
   

Deductions
    
Balance at
End of
Period
 
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  
Year ended December 31, 2021:
          
Allowance for doubtful accounts
(deducted from accounts receivable)
     5,033,035        (1,248,394     2,064,164        1,720,477  
Valuation allowance for deferred tax assets
     308,140        —         3,097        305,043