v3.10.0.1

SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2018
Accounting Policies Abstract |
Schedule of depreciation expense on property pland and equipment |
|  | Property And Equipment
|  | Years Ended December 31,
|  | 2018 |  | 2017 |  | 2016
|  | (amounts in thousands)
Depreciation expense |  | $ | 28,709 |  | $ | 13,215 |  | $ | 8,689
Schedule of property plant and equipment by category |
| 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 |  |  |  |  |  |  |  |  |
Schedule of Deferred Revenue, by Arrangement |
|  |  |  | 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
ScheduleOfChangeInAssetRetirementObligationTableTextBlock |
| 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
NewAccountingPronouncementsAndChangesInAccountingPrinciplesAbstract |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Text Block] | 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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- Definition Tabular disclosure of depreciation expense on buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, leasehold improvements. + References No definition available. + Details
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