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SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended
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Dec. 31, 2018
Accounting Policies Abstract |
Principles Of Consolidation | Principles o f Consolidation – The accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are 100% owned by the Company. All intercompany transactions and balances have been eliminated in consolidation. The Company also considers the applicability of any variable interest entities (“VIEs”) that are required to be consolidated by the primary beneficiary. From time to time, the Company may enter into a time brokerage agreement (“TBA”) or lo cal marketing agreement (“LMA”) in connection with a pending acquisition or disposition of radio stations and the requirement to consolidate or deconsolidate a VIE or separately present activity as discontinued operations may apply, depending on the facts and circumstances related to each transaction. As of December 31, 2018, there was one VIE that required consolidation in these consolidated financial statements. During 2018, the Company entered into an agreement with a third part y qualified intermediary (“QI”), under which the Company is primarily responsible for the oversight and completion of certain construction projects. This agreement relates to the creation of leasehold improvement assets on property that has already been made available for tenant use. The Company also believes it is the primary beneficiary of the VIE as the Comp any has the power to direct the activities that are most significant to the VIE and the Company has the obligation to absorb losses or the right to receive returns that would be significant to the VIE during the period of the agreement. Tota l results of operations of the VIE for the year ended December 31, 2018 were not significant. The consolidated VIE has a material amount of cash as of December 31, 2018, which was reflected as restricted cash on the consolidated balance sheet. As restricted cash balances of the QI are used to pay for project costs, restricted cash balances are released and leasehold improvements are established. The VIE has no other assets or liabilities aside from the restricted cash balances and capitalized leasehold improvements as of December 31, 2018. The assets of the Company’s consolidated VIE can only be used to settle the obligations of the VIE. There is a lack of recourse by the creditors of the VIE against the Company’s general creditors. As of December 31, 2017, there were no outsta nding VIEs. As of December 31, 2016, there was one VIE requiring consolidation in these financial statements. Refer to Note 20, Contingencies And Commitments, for further discussion of VIEs requiring consolidation. See Note 19, Assets Held Fo r Sale And Discontinued Operations, for further discussion on discontinued operations.
Reportable Segment | Reportable Segment – The Company operates under one reportable business segment, radio broadcasting, for which segment disclosure is consistent with the management deci sion-making process that determines the allocation of resources and the measuring of performance. As discussed above, the Company has one operating segment.
Management's Use Of Estimates | Management’s Use o f Estimates – The preparation of consolidated financial statements, in confor mity with accounting principles generally accepted in the United States of America, requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities, as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions are used for, but not limited to: (i) asset impairments, including broadcasting li censes and goodwill; (ii) income tax valuation allowances for deferred tax assets; (iii) allowance for doubtful accounts and allowance for sales reserves; (iv) self-insurance reserves; (v) fair value of equity awards; (vi) estimated lives for tangible and intangible assets; (vii) contingency and litigation reserves; (viii) fair value measurements; (ix) acquisition purchase price asset and liability allocations; and (x) uncertain tax positions. The Company’s accounting estimates require the use of judgment a s future events and the effect of these events cannot be predicted with certainty. The accounting estimates may change as new events occur, as more experience is acquired and as more information is obtained. The Company evaluates and updates assumptions a nd estimates on an ongoing basis and may use outside experts to assist in the Company’s evaluation, as considered necessary. Actual results could differ from those estimates.
Income Taxes | Income Taxes – The Company applies the asset and liability method to the accou nting for deferred income taxes. Deferred income taxes are recognized for all temporary differences between the tax and financial reporting bases of the Company’s assets and liabilities based on enacted tax laws and statutory tax rates applicable to the pe riods in which the differences are expected to affect taxable income. A valuation allowance is recorded for a net deferred tax asset balance when it is more likely than not that the benefits of the tax asset will not be realized. The Company reviews on a continuing basis the need for a deferred tax asset valuation allowance in the jurisdictions in which it operates. Any adjustment to the deferred tax asset valuation allowance is recorded in the consolidated statements of operations in the period that such an adjustment is required. The Company applies the guidance for income taxes and intra-period allocation to the recognition of uncertain tax positions. This guidance clarifies the recognition, de-recognition and measurement in financial statements of in come tax positions taken in previously filed tax returns or tax positions expected to be taken in tax returns, including a decision whether to file or not to file in a particular jurisdiction. The guidance requires that any liability created for unrecogniz ed tax benefits is disclosed. The application of this guidance may also affect the tax bases of assets and liabilities and therefore may change or create deferred tax liabilities or assets. This guidance also clarifies the method to allocate income taxes (benefit) to the different componen ts of income (loss), such as: (i) income (loss) from continuing operations; (ii) income (loss) from discontinued operations; (iii) other comprehensive income (loss); (iv) the cumulative effec ts of accounting changes; and (v) other charges or credits recorded directly to shareholders’ equity. See Note 15, Income Taxes, for a further discussion of income taxes.
Property And Equipment | Property a nd Equipment – Property and equipment are carried at cost. Major additions or improvements are c apitalized, including interest expense when material, while repairs and maintenance are charged to expense when incurred. Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss is recogniz ed in the statement of operations. D epreciation expense on property and equipment is determined on a straight-line basis. D epreciation expense for property and equipment, which includes amounts from the VIE in 2016, is reflected in the following table:
|  | Property And Equipment
|  | Years Ended December 31,
|  | 2018 |  | 2017 |  | 2016
|  | (amounts in thousands)
Depreciation expense |  | $ | 28,709 |  | $ | 13,215 |  | $ | 8,689
A s of December 31, 2018, the Company ha d capital expenditure commitments outstanding of $45.9 million. The following is a summary of the categories of property and equipment along with the range of estimated useful lives used for depreciation purposes:
| Depreciation Period |  | Property And Equipment
| In Years |  | December 31,
| From |  | To |  | 2018 |  | 2017
Land, land easements and land improvements | - |  | 15 |  | $ | 110,570 |  | $ | 137,160
Buildings | 20 |  | 40 |  |  | 36,038 |  |  | 46,195
Equipment | 3 |  | 40 |  |  | 222,847 |  |  | 199,044
Furniture and fixtures | 5 |  | 10 |  |  | 18,426 |  |  | 23,859
Capital leases | * |  | * |  |  | 44 |  |  | 44
Leasehold improvements | * |  | * |  |  | 71,688 |  |  | 54,829
|  |  |  |  |  | 459,613 |  |  | 461,131
Accumulated depreciation |  |  |  |  |  | (158,341) |  |  | (132,209)
|  |  |  |  |  | 301,272 |  |  | 328,922
Capital improvements in progress |  |  |  |  |  | 15,758 |  |  | 17,585
Net property and equipment |  |  |  |  | $ | 317,030 |  | $ | 346,507
* Shorter of economic life or lease term |  |  |  |  |  |  |  |  |
Revenue Recognition | Revenue Recognition – The Company generates revenue from the sale to advertisers of various services and products, including but not limited to: (i) commercial broadcast time; (ii) digital advertising; (iii) local events; (iv) e-commerce where an advertiser’s goods and services are sold through the Company’s websites; and (v) a suite of digital products. Revenue from services and products is recognized when delivered. Advertiser payments received in advance of when the products or services are delivered are recorded on the Company’s balance sheet as unearned revenue. Revenues presented in the consolidated financial statements are reflected on a net basis, after the deduction of advertising agency fees by the advertising agencies. The Company also evaluates when it is appropriate to recognize revenue based on the gross amount invoiced to the customer or the net amount retained by the Company if a third party is involved. Refer to the recent accounting pronouncements section within this note for additional i nformation on recently issued accounting guidance on revenue recognition. Refer to Note 4, Revenue, for additional information on the Company’s revenue. The Company acquired certain contracts in the Merger, which resulted in a significant increase in the amount of unearned revenue recorded in the consolidated financial statements. Additionally, the Company may also receive customer advances and deposits. Refer to Note 4, Revenue, Note 8, Other Current Liabilities, and Note 9, Other Long-Term Liabilities, for additional information. The following table presents the amounts of unearned revenues as of the periods indicated:
|  |  |  | Unearned Revenues
|  |  |  | December 31,
|  | Balance Sheet Location |  | 2018 |  | 2017
|  |  |  | (amounts in thousands)
Current |  | Other current liabilities |  | $ | 22,692 |  | $ | 17,519
Long-term |  | Other long-term liabilities |  | $ | 1,138 |  | $ | 13,000
Concentration Of Credit Risk | Concentration o f Credit Risk – The Company’s revenues and accounts receivable relate primarily to the sale of advertising within its radio stations’ broadcast areas. Credit is extended based on an evaluation of the customers’ financial condition and, generally, collateral is not required. Credit losses are provided for in the financial statements and consistently have been within management’s expectations. Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. The balance in the Company’s allowance for doubtful accounts is based on the Company’s historical collections, the age of the receivables, specific customer information, and current economic conditions. Delinquent accounts are written off if collections efforts have been unsuccessful and the likelihood of recovery is considered remote.
Long-Lived Assets | Long-Lived Assets - The Company evaluates the recoverability of its long-lived assets, which include property and equipment, broadcasting licenses (subject to an eight-year renewal cycle), goodwill, deferred charges, and other assets. See Note 6, Intangible Assets A nd Goodwill, for further discussion. Certain of the Company’s equipment, such as broadcast towers, can provide economic benefit over a longer period of time resulting in the use of longer lives of up to 40 years. If events or changes in circumstances were to indicate that an asset’s carrying value is not recoverable, a write-down of the asset would be recorded through a charge to operations. The determination and measurement of the fair value of long-lived assets requires the use of significant judgments and estimates. Future events may impact these judgments and estimates.
Debt Issuance Costs And Original Issue Discount | Debt Issuance Costs a nd Ori ginal Issue Discount – The costs related to the issuance of debt are capitalized and amortized over the lives of the related debt and such amortization is accounted for as interest expense. S ee Note 10, Long-Term Debt, for further discussion for the amount of deferred financing expense that was included in interest expense in the accompanying consolidated statements of operations. In 2017, the Company refinanced its outstanding debt in conjunction with the Merger. In connect ion with this refinancing activity, a portion of the unamortized deferred financing costs associated with the Company’s former revolving credit facility and a portion of the unamortized deferred financing costs associated with the Company’s former term loa n was written off and included in the statement of operations under loss on extinguishment of debt. Lender fees and third party fees incurred during the refinancing were capitalized or expensed as appropriate based on accounting guidance for debt modifica tions and extinguishments. During the year ended December 31, 2016, the Company refinanced its previously outstanding debt that included retiring its $220.0 million 10.5% Senior Notes due December 1, 2019 (the “Former Senior Notes”). In connection with this refinancing, the unamortized original issue discount associated with the Former Senior Notes was written off and included in the statement of operations under loss on extinguishment of debt. Refer to Note 10, Long-Term Debt, for further discus sion of the 2017 and 2016 refinancing activity.
Extinguishment Of Debt | Extinguishment o f Debt –The Company may amend, append or replace, in part or in full, its outstanding debt. The Company reviews its unamortized financing costs associated with its outstanding debt to determi ne the amount subject to extinguishment under the accounting provisions for an exchange of debt instruments with substantially different terms or changes in a line-of-credit or revolving-debt arrangement. On November 17, 2017 and November 1, 2016, the Co mpany refinanced ce rtain of its outstanding debt. In each refinancing event, a portion of the Company’s outstanding debt was accounted for as an extinguishment. See Note 10, Long-Term Debt for a discussion of the Company’s long-term debt.
Corporate General And Administrative Expense | Corpora te General a nd Administrative Expense – Corporate general and administrative expense consists of corporate overhead costs and non-cash compensation expense. Included in corporate general and administrative expenses are those costs not specifically allocabl e to any of the Company’s individual business properties.
Time Brokerage Agreement (Income) Fees | Time Brokerage Agreement (Income) Fees – TBA fees or income consist of fees paid or received under agreements which permit an acquirer to program and market stations prior to an acquisition. The Co mpany sometimes enters into a TBA prior to the consummation of station acquisitions and dispositions. The Company may also enter into a Joint Sales Agreement to market, but not to program, a station for a defined period of time. A portion of the Company’s TBA income earned is presented in income (loss) from discontinued operations, net of income taxes (benefit) in the Company’s consolidated statement of operations. TBA fees or income earned from continuing operations are recorded as a separate line item in the Company’s consolidated statement of operations.
Barter Transactions | Trade and Barter Transactions – The Company provides advertising broadcast time in exchange for certain products, supplies and services. The terms of the exchanges generally permit the Company to preempt such broadcast time in favor of advertisers who purchase time on regular terms. The Company includes the value of such exchanges in both broadcasting net revenues and station operating expenses. Trade and Barter valuation is based upon management’s estimate of the fair value of the products, supplies and services received. S ee Note 16, Supplemental Cash Flow Disclosures On Non-Cash Activities, for a summary of the Company’s barter transactions.
Business Combinations | Business Combinations – Accounting guidance for business combinations provides the criteria to recognize intangible assets apart from goodwill. Other than goodwill, the Company uses an income or cost method to determine the fair value of all intangible assets required to be recogn ized for business combinations. For a discussion of impairment testing of those assets acquired in a business combination, including goodwill, see Note 6, Intangible Assets And Goodwill.
Asset Retirement Obligations | Asset Retirement Obligations – The Company reasonably estimates the fair value of an asset retirement obligation. For an asset retirement obligation that is conditional (uncertainty about the timing and/or method of settlement), the Company factors into its fai r value measurement a probability factor as the obligation depends upon a future event that may or may not be within the control of the Company. The following table presents the changes in asset retirement obligations:
| Asset Retirement Obligations
| December 31,
| 2018 |  | 2017
| (amounts in thousands)
Beginning Balance | $ | 1,714 |  | $ | 1,044
Additions |  | 456 |  |  | 1,006
Settlements |  | (204) |  |  | (525)
Revision of estimate |  | 4 |  |  | 152
Accretions |  | 60 |  |  | 37
Ending Balance | $ | 2,030 |  | $ | 1,714
Asset retirement obligations - short term | $ | 342 |  | $ | 457
Asset retirement obligations - long term |  | 1,688 |  |  | 1,257
Total asset retirement obligations | $ | 2,030 |  | $ | 1,714
Accrued Compensation | Accrued Compensation – Certain types of employee compensation are paid in subsequent periods. See Note 8, Other Current Liabilities, for amounts reflected in the balance sheets.
Cash And Cash Equivalents | Cash, Cash Equivalents and Restricted Cash – Cash consists primarily of amounts held on deposit with financial institutions. The Company’s cash deposits with banks are insured by the Federal Deposit Insurance Corporation up to $250,000 per account. At times, the cash balances held by the Company in financial institutions may exceed these insured limits. The risk of loss attributable to these uninsured balances is mitigated by depositing funds in high credit quality financial institutions. The Company has not experienced any losses in such accoun ts. From time to time, the Company may invest in cash equivalents, which consists of investments in immediately available money market accounts and all highly liquid debt instruments with initial maturities of three months or less. The Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents. Restricted cash balances consist of amounts that the Company may be restricted in its ability to access or amounts that are reserved for a specific purpose and t herefore not available for immediate or general business use. As of December 31, 2018, the Company has investments in money market instruments of approximately $69.4 million, which are reflected on the consolidated balance sheet as restricted cash a s the Company is temporarily restricted in its ability to access these funds. The Company deposited proceeds from the sale of a parcel of land in Chicago, Illinois and proceeds from the sale of land and buildings in Los Angeles, California into accounts o f a QI. Refer to Note 19, Assets Held For Sale And Discontinued Operations, and Note 20, Contingencies and Commitments, for additional information on these transactions. The Company deposited these proceeds into a QI account to comply with re quirements under Section 1031 of the Internal Revenue Code (the “Code”) to execute a like-kind exchange. This process will allow the Company to effectively minimize its current tax liability in connection with the gains recognized on these asset sales. T he cash proceeds in the accounts of the QIs are invested in money market accounts. The Company does not believe it has any material credit exposure with respect to these assets. Restrictions on these restricted cash deposits will lapse prior to the end o f the first quarter of 2019. As of December 31, 2018, the Company had no other cash equivalents on hand.
Derivative Financial Instruments | Derivative Financial Instruments – The Company follows accounting guidance for its derivative financial instruments that it enters into from time to time, including certain derivative instruments embedded in other contracts, and hedging activities.
Leases | Leases – The Company follows accounting guidance for its leases, which includes the recognition of escalated rents on a straight-line basis over the term of the lease agreement, as described further in Note 9, Other Long-Term Liabilities. The op erating lease obligations represent scheduled future minimum operating lease payments under non-cancellable operating leases, including rent obligations under escalation clauses that are defined increases and not escalations that depend on variable indices. The minimum lease payments do not include common area maintenance, variable real estate taxes, insurance and other costs for which the Company may be obligated as most of these payments are primarily variable rather than fixed. See Note 20, Conting encies and Commitments, for a discussion of the Company’s leases. In addition, refer to the recent accounting pronouncements section o f this note, Leasing Transactions, for a change in the Company’s reporting requirements as of January 1, 2019.
Share-Based Compensation | Share-B ased Compensation – T he Company records compensation expense for all share-based payment awards made to employees and directors, at estimated fair value. The Company also uses the simplified method in developing an estimate of the expected term of certain stock options. For further discussion of share-based compensation, see Note 14, Share-Based Compensation.
Investments | Investments – For those investments in which the Company has the ability to exercise significant influence over the operating and financial policies of the investee, the investment is accounted for under the equity method. At December 31, 2018 and 2017, the Company held no equity method investments. For those investments in which the Company does not have such significant influence, the Company applies the accounting guidance for certain investments in debt and equity securities. An investment is classified into one of three categories: held-to-maturity, available-for-sale, or trading securities, and, depending upon the classification, i s carried at fair value based upon quoted market prices or historical cost when quoted market prices are unavailable. The Company has minority equity investments in privately held companies that are separately presented in the Investments line item. T he Company monitors these investments for impairment and makes appropriate reductions to the carrying value when events and circumstances indicated that the carrying value of the investments may not be recoverable. In determining whether a decline in fair value exists, the Company considers various factors, including market price (when available), investment ratings, the financial condition and near-term prospects of the investee, the length of time and the extent to which the fair value has been less than the Company’s cost basis, and the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. The Company also provides certain quantitative and qualitative disclosures for tho se investments that are impaired at the balance sheet date and for those investments for which an impairment has not been recognized. Refer to Note 18, Fair Value Of Financial Instruments, for additional information on the Company’s investments val ued under the measurement alternative.
Advertising And Promotion Costs | Advertising a nd Promotion Costs – Costs of media advertising and associated production costs are expensed when incurred. For the years ended December 31, 2018, 2017, and 2016, the costs incurred were $3.6 million, $0.7 million, and $0.3 million.
Insurance And Self-Insurance Liabilities | Insurance a nd Self-Insurance Liabilities – The Company uses a combination of insurance and self-insurance mechanisms to provide for the potential liabilities for workers’ compensation, general liability, property, director and officers’ liability, vehicle liability and employee health care benefits. Liabilities associated with the risks that are retained by the Company are estimated, in part, by considering claims experience, demographic factors, severity factors, outside e xpertise and other actuarial assumptions. For any legal costs expected to be incurred in connection with a loss contingency, the Company recognizes the expense as incurred.
Recognition Of Insurance Recoveries | Recognition o f Insurance Claims and Other Recoveries – The Company recognizes in surance recoveries and other claims when all contingencies have been satisfied. During 2016, the Company recovered $2.3 million related to a legal claim. This amount was recorded on a net basis after deducting certain related expen ses. For further discussion, see Note 20, Contingencies And Commitments.
Sports Programming Costs | Sports Programming Costs and Unfavorable/Favorable Sports Liabilities/Assets – Sports programming costs which are for a specified number of events are amortized on an event-by-event basis, and programming costs which are for a specified season are amortized over the season on a straight-line basis. Prepaid expenses which are not directly allocable to any one particular season are amortized on a straight-line basis over the life of the agreement. In connection with certain acquisitions, the Company assumed contracts at above or below market rates. These liabilities and assets are being amortized over the life of the contracts and are reflected within current and long-term assets and liabilities.
Accrued Litigation | Accrued Litigation - The Company evaluates the likelihood of an unfavorable outcome in legal or regulatory proceedings to which it is a party and records a loss contingency when it is probable that a liability has been incurred and the a mount of the loss can be reasonably estimated. These judgments are subjective, based on the status of such legal or regulatory proceedings, the merits of the Company’s defenses and consultation with corporate and external legal counsel. Actual outcomes of these legal and regulatory proceedings may materially differ from the Company’s estimates. The Company expenses legal costs as incurred in professional fees. See Note 20, Contingencies and Commitments.
Software Costs | Software Costs – The Company capitalizes direct internal and external costs incurred to develop internal-use software during the application development stage. Internal-use software includes w ebsite development activities such as the planning and design of additional functionality and features f or existing sites and/or the planning and design of new sites. Costs related to the maintenance, content development and training of internal-use software are expensed as incurred. Capitalized costs are amortized over the estimated useful life of three y ears using the straight-line method.
New Accounting Pronouncements and Changes in Accounting Principles | Recent Accounting Pronouncements A ll new accounting pronouncements that are in effect that may impact the Company’s financial statements have been implemented. The Company does not believe that there are any other new accounting pronouncements that have been issued, other than those listed below, that might have a material impact on the Company’s financial position or results of operations. Definition of a Business In January 2017, the accounting guidance was amended to clarify the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The guidance was effective for the Company as of January 1, 2018 under a prospective application method. Base d upon the Company’s assessment, the impact of this guidance was not material to the Company’s financial position, results of operations or cash flows. The guidance could have an impact in a future period if the Company acquires or disposes of radio stati ons that do not meet the definition of a business under the amended guidance. Restricted Cash In November 2016, the accounting guidance on the classification and presentation of restricted cash in the statement of cash flows was enhanced and clarified to reduce diversity in practice. Restricted cash and cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts presented on the statement of cash flows. This guidance was e ffective for the Company as of January 1, 2018, under a retrospective application method. As the Company did not have any restricted cash or cash equivalents as of December 31, 2017, the impact of this guidance was not material to the Company’s presentatio n of historical financial information. As a result of the Company’s consolidation of a VIE described above, the guidance had an impact on the Company’s presentation of the current period statements of financial position, cash flows and notes to the financ ial statements. The guidance could have an impact in a future period if the Company engages in transactions which result in restrictions on its cash or cash equivalents. Cash Flow Classification In August 2016, the accounting guidance for classifying elements of cash flow was modified. The guidance was effective for the Company as of January 1, 2018 under a retrospective application method. Based upon the Company’s assessment, the impact of this guidance was not material to the Company’s financial pos ition, results of operations or cash flows. Stock-Based Compensation In June 2018, the accounting guidance was amended to address several aspects of accounting for nonemployee share-based payment transactions to include share-based payment transaction s for acquiring goods and services from nonemployees. The guidance is effective for the Company as of January 1, 2019. The Company will adopt the new guidance using a modified retrospective approach through a cumulative-effect adjustment to retained earni ngs, if applicable, as of the effective date. While the Company is currently reviewing the effects of this guidance, the Company believes that this amendment to the accounting guidance will not have a material impact on the Company’s financial position, r esults of operations or cash flows. In May 2017, the accounting guidance was amended to clarify modification accounting for stock-based compensation. The guidance was effective for the Company as of January 1, 2018, on a prospective basis. Under the ame nded guidance, the Company will only apply modification accounting for stock-based compensation if there are: (i) changes in the fair value or intrinsic value of share-based compensation; (ii) changes in the vesting conditions of awards; and (iii) changes in the classification of awards as equity instruments or liability instruments. Based upon the Company’s assessment, the impact of this guidance was not material to the Company’s financial position, results of operations or cash flows. In March 2016, the accounting guidance for stock-based compensation was modified primarily to: (i) record excess tax benefits or deficiencies on stock-based compensation in the statement of operations, regardless of whether the tax benefits reduce taxes payable in the perio d; (ii) allow an employee’s use of shares to satisfy the employer’s statutory income tax withholding obligation up to the maximum statutory tax rates in the applicable jurisdictions; and (iii) allow entities to make an accounting policy election to either estimate the number of award forfeitures or to account for forfeitures when they occur. The guidance was effective for the Company on January 1, 2017. As of January 1, 2017, the Company recorded a cumulative-effect adjustment to its accumulated deficit of $5.1 million on a modified retrospective transition basis. This adjustment was comprised of previously unrecognized excess tax benefits of $4.6 million as adjusted for the Company’s effective income tax rate, and a change to recognize stock-based compensation forfeitures when they occur of $0.5 million, net of tax. Financial Instruments In January 2016, the accounting guidance was modified with respect to recognition, measurement, presentation and disclosure of financial instruments. The most notable impact of the amended accounting guidance for the Company is that this modification effectively supersedes and eliminates current accounting guidance for cost-method investments. Refe r to Note 18, Fair Value Of Financial Instruments, for additional information on the Company’s investments valued under the measurement alternative. The guidance was effective for the Company as of January 1, 2018. The Company adopted the new gui dance using a modified retrospective approach, without a need to make a cumulative-effect adjustment to retained earnings as of the effective date. The Company’s investments continue to be carried at their original cost. There have been no impairments i n the investments valued under the measurement alternative, returns of capital, or any adjustments resulting from observable price changes in orderly transactions for the investments. Based upon the Company’s assessment, the adoption of this modified acco unting guidance did not have a material impact on the Company’s financial position, results of operations, or cash flows. Revenue Recognition In May 2014, the accounting guidance for revenue recognition was modified and subsequently updated with severa l amendments. Along with these modifications, most industry-specific revenue guidance was eliminated, including a current broadcasting exemption for reporting revenue from network barter programming. The new guidance provides companies with a revenue rec ognition model for recognizing revenue from contracts with customers. The core principle of the new standard is to recognize revenue when promised goods or services are transferred to customers, in an amount that reflects the consideration that the Compan y expects to be entitled to in exchange for such goods or services. The new guidance also requires additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including significant jud gments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. The Company has identified changes to its revenue recognition policies related to contracts that contain performance bonuses. The impact of this g uidance was not material to the Company’s financial position, results of operations or cash flows. The Company enhanced its disclosures to allow users of the financial statements to comprehend information about the nature, amount, timing and uncertainty o f revenue and cash flows arising from the Company’s contracts with its customers. Refer to Note 4, Revenue, for additional information. Leasing Transactions In February 2016, the accounting guidance was modified to increase transparency and comparability among organizations by requiring the recognition of right-of-use (“ROU”) assets and lease liabilities on the balance sheet. The most notable change in the st andard is the recognition of ROU assets and lease liabilities by lessees for those leases classified as operating leases with a term of more than one year. This change will primarily apply to the Company’s leased assets such as real estate and broadcastin g towers. Additionally, the Company will be required to provide additional disclosures to meet the objective of enabling users of the financial statements to assess the amount, timing, and uncertainty of cash flows arising from leases. While the Compan y is currently reviewing the effects of this guidance, the Company believes the standard will have a material impact on its consolidated balance sheets but will not have a material impact on its consolidated statements of operations. The Company believes that this modification to operating leases will result in: (i) an increase in the ROU assets and lease liabilities reflected on the Company’s consolidated balance sheets to reflect the rights and obligations created by operating leases with a term of great er than one year; and (ii) no material change to the expense associated with the ROU assets. This guidance is effective for the Company as of January 1, 2019, and must be implemented using a modified retrospective approach, with certain practical expedien ts available. The Company will elect the package of practical expedients which will allow the Company to waive reassessing: (i) whether any expired or existing contracts are or contain leases; (ii) the lease classification for any expired or existing leas es; and (iii) initial direct costs for any existing leases. As a practical expedient, the Company may choose not to separate nonlease components from lease components as an accounting policy election by class of underlying asset. The Company will elect t his practical expedient by all classes of underlying assets in instances where leases contain common area maintenance. Under certain available practical expedients, the Company will exclude short term leases from the amended leasing guidance. Lease paymen ts associated with short term leases with terms of 12 months or less will be recognized on a straight-line basis over the lease term without recognizing a ROU asset or lease liability on the balance sheet. The Company plans to adopt this new accounting guidance effective January 1, 2019 and intends to elect the available practical expedients upon adoption. The Company’s implementation of the amended accounting guidance depends upon system readiness, includi ng software, completion of analysis of the Company’s lease portfolio, and the ability to prepare financial information upon adoption. The Company believes it is on schedule to implement the amended accounting guidance in the first quarter of 2019. In Jul y 2018, the accounting guidance was further modified to provide for an additional transition method which allows entities to: (i) apply the new lease requirements at the effective date and recognize a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption; (ii) continue to report comparative periods presented in the financial statements in the period of adoption under current U.S. GAAP; and (iii) provide the required disclosures under current U.S. GAAP for all per iods presented under current U.S. GAAP. The Company plans to adopt the amended accounting guidance using this transition method which facilitates comparative reporting upon adoption.

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