v3.8.0.1

ACCOUNTS RECEIVABLE AND RELATED ALLOWANCE FOR DOUBTFALL ACCOUNTS (Block) | 12 Months Ended
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Dec. 31, 2017
Receivables [Abstract] |
Loans Notes Trade And Other Receivables Disclosure Text Block | 4. ACCOUNTS RECEIVABLE AND RELATED ALLOWANCE FOR DOUBTFUL ACCOUNTS AND SALES RESERVES Accounts receivable are primarily attributable to advertising which has been provided and for which payment has not been received from the advertiser. Accounts receivable are net of agency commissions and an estimated allowance for doubtful accounts and sales reserves. Estimates of the allowance for doubtful accounts and sales reserves are recorded based on management’s judgment of the collectability of the accounts receivable based on historical information, relative improvements or deteriorations in the age of the accounts receivable and changes in current economic conditions. The amount of accounts receivable increased significantly primarily due to the acquisition of accounts receivable in the Merger. Refer to Note 3, Business Combinations, for additional information. The accounts receivable balances, and the allowance for doubtful accounts and sales reserves, are presented in the following table:
|  | Net Accounts Receivable
|  | December 31,
|  | 2017 |  | 2016
|  | (amounts in thousands)
Accounts receivable |  | $ | 346,264 |  | $ | 94,309
Allowance for doubtful accounts and sales reserve |  |  | (4,275) |  |  | (2,137)
Accounts receivable, net of allowance for doubtful accounts and sales reserves |  | $ | 341,989 |  | $ | 92,172
See the table in Note 7, Other Current Liabilities, for accounts receivable credits outstanding as of the periods indicated. The following table presents the changes in the allowance for doubtful accounts
Changes In Allowance For Doubtful Accounts
|  |  |  |  | Additions |  |  |  |  |  |
|  | Balance At |  | Charged To |  | Deductions |  | Balance At
|  | Beginning |  | Costs And |  | From |  | End Of
Year Ended |  | Of Year |  | Expenses |  | Reserves |  | Year
|  | (amounts in thousands)
December 31, 2017 |  | $ | 2,137 |  | $ | 3,715 |  | $ | (1,967) |  | $ | 3,885
December 31, 2016 |  |  | 2,134 |  |  | 1,330 |  |  | (1,327) |  |  | 2,137
December 31, 2015 |  |  | 2,449 |  |  | 1,553 |  |  | (1,868) |  |  | 2,134
In the course of arriving at practical business solutions to various claims arising from the sale to advertisers of various services and products, the Company estimates sales allowances. The Company records a provision against revenue for estimated sales allowances in the same period the related revenues are recorded or when current information indicates additional allowances are required. These estimates are based on the Company’s historical experience, specific customer information and current economic conditions. If the historical data utilized does not reflect management’s expected future performance, a change in the allowance is recorded in the period such determination is made. The balance of sales reserves is reflected in the accounts receivable, net of allowance for doubtful accounts line item on the Consolidated Balance Sheets. As the estimated sales reserves were individually immaterial to the Company on a standalone basis in prior years, amounts were not separately disclosed and were included within the allowance for doubtful accounts. After the M erger with CBS Radio, the Company estimates that the sales reserve figure will increase in future periods to an amount which warrants separate presentation and disclosure. The following table presents the changes in the sales reserves:
Changes in Allowance for Sales Reserves
|  |  |  |  | Additions |  |  |  |  |  |
|  | Balance At |  | Charged To | Deductions |  | Balance At
|  | Beginning |  | Costs and | From |  | End Of
Year Ended |  | Of Year |  | Expenses | Reserves |  | Year
|  | (amounts in thousands)
December 31, 2017 |  | $ | - |  | $ | 390 | $ |  | - |  | $ | 390

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- Definition The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5066-111524 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(6)) -URI http://asc.fasb.org/extlink&oid=6488278&loc=d3e603758-122996 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5162-111524 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(5)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=66008989&loc=d3e5074-111524 + Details
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