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Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2022
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, 2021 and 2022
Description |  | Balance at Beginning of Period |  |  | Charged to Costs and Expenses |  |  | Deductions |  |  | Balance at End of Period |
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 |
Year ended December 31, 2022: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts (deducted from accounts receivable) |  |  | 1,720,477 |  |  |  | 1,108,840 |  |  |  | 952,566 |  |  |  | 1,876,751 |
Valuation allowance for deferred tax assets |  |  | 305,043 |  |  |  | — |  |  |  | 5,121 |  |  |  | 299,922 |

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24092-122690 + Details
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- References No definition available. + Details
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